Tithe Information

The Lexham Bible Dictionary (Tithe)

TITHE (מַעַשֵׂר, ma'aser, עָשַׂר, asar; ἀποδεκαταω, apodekataō; δεκατοω, dekatoō; δεκατη, dekatē). One-tenth of a person’s goods, whether agricultural or monetary, dedicated to God. The practice of tithing has changed since the Old Testament period, but the concept of setting aside one-tenth of one’s income or goods for religious use has remained the same.Tithing in JudaismThe concept of tithing dates back to pre-exilic Israel and was expanded in the rabbinic period. Although tithing may have been prevalent in the ancient Near East throughout Old Testament times, there is little evidence beyond a few cognates between Hebrew and Ugaritic (Berman, Created, 92; Hallo, Origins, 130–31). There is also scant evidence for the practice of tithing in the patriarchal period, but texts from the Deuteronomist period describe the practice extensively. Following the destruction of the temple, the concept of tithing was expanded further in the Mishnah.Old Testament ReferencesThe concept of tithing appears in only two early patriarchal narratives (Gen 14:18–20; 28:12–22), but it is more prevalent throughout the rest of the Pentateuch, particularly in Leviticus, Numbers, and especially Deuteronomy. The practice also appears in Malachi, Chronicles, and Nehemiah.Tithing in the Pentateuch. Two patriarchal narratives communicate the concept of tithing:1. Genesis 14:18–20 records that Abraham gave a tenth of his possessions to Melchizedek, who is identified as the king of Salem and a “priest of God Most High” (ESV). The text provides no explanation for Abraham’s behavior, though Melchizedek’s priesthood is reiterated in Pss 110 (compare Köstenberger, “Will,” 55–57).2. Genesis 28:12–22 records that after dreaming of a ladder reaching to heaven at Luz, Jacob vows to give God a tenth of his possessions in gratitude of how God will bless him. Jacob renames the location Bethel, raising the possibility that Amos 4:4 refers to a tithing feast at Bethel (Tate, “Tithing,” 154). However, the Bible doesn’t record whether Jacob ever paid this tithe (Murray, Beyond, 70; Davis, “Are Christians,” 87; Köstenberger, “Will,” 59–60).The concept of tithing is more prevalent in Leviticus, Numbers, and especially Deuteronomy. The discussion of tithing in Num 18:20–32 is brief (Köstenberger, “Will,” 61–62). Leviticus 27:30–33 elaborates on the tithing portion of Moses’ commandments, stating that every tenth of the produce of the land—whether vegetables, grain, or fruit—belongs to the Lord. It also records that a tenth of every herdsman’s flock and herd belongs to the Lord. The passage instructs the Levites to rely on these tithes for their sustenance since they have no lands of their own. However, they are not excluded from tithing; rather, the Levites are to set aside for the Lord a tenth of the tithe they receive.The majority of Old Testament material pertaining to tithing comes from Deut 12, 14, and 26 (compare Tate, “Tithing,” 155–57; Berman, Created, 94). Deuteronomy 12 and 26 provide the overall direction and motivation for tithing, instructing the Israelites to bring their tithes as a sacrifice in gratitude to God for provision. Deuteronomy 14:22–29 provides detailed instructions for the practice, which generally includes saving a tenth of one’s goods and then consuming them as part of a holy meal at the center of worship. Provisions including grain, wine, oil, and livestock are explicitly subject to the tithe (Deut 14:23). The text instructs that those who would have to travel a great distance to bring their tithe to the priests can sell their tithe at home, buy goods at the place of worship, and consume them there (Deut 14:25–26). Deuteronomy 14:27 states that the Levites are to be included in these meals. The only alteration to these practices comes on every third year, in which the tithes remain in the town and are given to the Levites (Deut 14:28–29; 26:12–13).Tithing in Historic, Prophetic, and Post-Exilic Texts. Three main references to tithing appear in the Historic, Prophetic, and post-exilic texts:1. Tithing is successfully reinstated as part of Hezekiah’s worship reforms and priestly reorganization in 2 Chr 31:2–12.2. In Nehemiah 10:32–39 and 12:44–45 the people vow to reinstate the tithe after the exile. However, rather than instructing people to bring their tithes to the temple, the text specifies that the Levites will collect the tithes and bring them there (Neh 10:38; compare Köstenberger, “Will,” 66–68).3. The prophet Malachi laments the priests’ and Levites’ abuse of tithing, depicting them as taking more than their share (Mal 3:8–12; compare Köstenberger, “Will,” 68–70).Rabbinic PeriodThe Mishnaic tractate Ma’aserot provides the most extensive discussion of tithing regulations in the rabbinic period. The tractate begins by clarifying qualifications for tithing: “Whatsoever is used for food, and is kept watch over, and grows from the soil, is liable to tithes” (Ma’aserot 1:1). The text further defines these broad categories and describes in which years the portions of the tithe are to be distributed to Levites, brought to Jerusalem, or given to the poor (Jaffee, Mishnah’s, 6–13; Tate, “Tithing,” 157–58; Köstenberger, “Will,” 64).Tithing in ChristianityTithing did not become a major matter in Christianity until the patristic period, possibly because tithing was simply assumed prior to then.New TestamentNew Testament references to tithing most often appear in Jesus’ rebukes of the Pharisees. Specifically, Jesus attacks the Pharisees’ diligence in tithing at the expense of greater needs (Matt 23:23; Luke 11:42; compare Tate, “Tithing,” 158–59; Köstenberger, “Will,” 71–72). Hebrews 7:4–19 mentions the Old Testament practice of tithing to highlight the significance of Melchizedek.Apostolic and Post-Apostolic PeriodsChristian opinions on tithing differed in the early church between those who sought distinct separation from the perceived legalism inherent in Judaism and those who saw ongoing parallels between Jewish and Christian priesthood. Early documents such as the Didache may promote tithing, but they refer to the practice implicitly (Didache 1:5–6; 13:4–7; Powers, Historical, 15). Early church fathers such as Irenaeus took literally Jesus’ command to give everything to the good of the Church, not just a tenth (Irenaeus, Adversus Haereses 4.18). Chrysostom assumed that the practice of tithing was of ongoing significance for the Church, bemoaning those who would give little to nothing, and certainly not a tenth (Chrysostom, Homilies 4.2). Jerome and Augustine conceded that if Christians are unwilling to eschew physical goods, they should at least tithe (Jerome, Letters, 52.5; Augustine, Sermons 35.5; 56.3; Powers, Historical, 39, 49).

Lake’s Apostolic Fathers in English XIII

XIII

1 BUT every true prophet who wishes to settle among you is “worthy of his food.” 2 Likewise a true teacher is himself worthy, like the workman, of his food. 3 Therefore thou shalt take the firstfruit of the produce of the winepress and of the threshing-floor and of oxen and sheep, and shalt give them as the firstfruits to the prophets, for they are your high priests. 4 But if you have not a prophet, give to the poor. 5 If thou makest bread, take the firstfruits, and give it according to the commandment. 6 Likewise when thou openest a jar of wine or oil, give the firstfruits to the prophets. 7 Of money also and clothes, and of all your possessions, take the firstfruits, as it seem best to you, and give according to the commandment.

Didache = Alan Garrow claims that its earliest layer may have originated in the decree issued by the Apostolic council of AD 49–50, that is by the Jerusalem assembly under James the Just.[20]