Untangling the Tithe

What Is the Goal of This Blog?

Tithing has been one of the most frustrating and misunderstood concepts in my walk with Christ. This article is my effort to provide Biblical interpretation of the tithe and how it applies to us today.

What Is a Tithe?

Throughout the Bible, tithing is mentioned as a 10% gift given to God. In a non-profit charity, our gifts are considered a donation. Tithing is more than that, it is a way of using what we have been given to establish His kingdom on earth.

In the original Hebrew, “Ma’aser” when was used discussing what we now call the tithe. It literally meant “tenth part”. There are several places in the Bible that call it out as 10%. In our current language, the original Old English word used was “teogotha”, which means tenth. Teogotha was modified into the current word “Tithe” which still means tenth.

Biblical Guidance for Tithe

Pre-Moses
Both Abraham (Gen 14:17-20) and Jacob (Gen 28:10-22) practiced the tithe. Abraham’s example was given from spoils of war and Jacob’s was given from “all that you give me.” There wasn’t any written command that guided them, the tithe seems to have been an expression of their hearts.

Torah (Law given through Moses)
Moses provided written instruction on tithing as the basis of giving under Judaic law. He spelled out the detail in Leviticus, Numbers, and Deuteronomy. He distinguished between three unique and separate types of tithing (more to follow on those).

New Testament
In Christ, we are no longer held under the law (Gal 5:16-18). Our salvation is not based on adherence to Torah law. However, tithing is not obsolete . Jesus did not come to make the Torah irrelevant, but to fulfill it (Matt 5:17-20). He even encouraged the Pharisees to adhere to the tithe (Matt 23:23).

Paul’s later guidance focused more on giving in general (1 Cor 16:1-4) but he never replaced tithing with another teaching (such as Jesus did with eating unclean food or Paul did with circumcision).

What Are the Three Different Tithes?

First Tithe (Ma’aser Rishon) – Tithe for the Levites

When God set apart the Levites apart to serve Him (Num 8:5-19), they lost their inheritance of property in the Promised Land. To ensure they were provided for, He established the First Tithe (Num 18:21-24) to meet their needs. The people of Israel paid these tithes to their local synagogues (Neh 10:34-39) who in turn carried their portion of that tithe to the Temple in Jerusalem.

As their economy was predominantly agrarian, many of the tithes were grain, oil, and other food products. These tithes were delivered after the harvest and consumed by the Levites over the course of the year. They were held in storehouses (see previous link from Nehemiah). References about bringing tithes to the storehouse indicate the First Tithe.

Second Tithe (Ma’aser Sheni) – Tithe for Rejoicing

Before Moses surrendered leadership of Israel to Joshua and they crossed the Jordan to take their inheritance, he delivered a series of teachings that are captured in Deuteronomy. He reminded them of their identity in God, the law they were to follow, and to serve God with a fierce passion that exceeded all others (Deut 6:4).

Jesus later reinforced that passion for God as the greatest of all the commandments (Matt 22:34-40). The second tithe is a celebration of that love (Deut 14:22-27). The people of Israel were instructed to set aside a tenth of what was left after the First Tithe to use to travel to Jerusalem for the three annual holy festivals.

They could spend it any way they chose – food, drink, clothing, or just fun. They were encouraged to share it with others who did not have the means to do the same otherwise. There were no real restrictions other than it was to be used during the festivals, not at other times or places (Deut 16:16-17)

The Second Tithe differed from the First Tithe because it was not applied to every year. Of the seven year cycle they observed, the Second Tithe was only to be collected in Years 1 and 2, then again in Years 3 and 4.

This tithe has shifted in form since the destruction of the Temple and the great distance many people of faith live from Jerusalem. In Jewish faith the form may have varied, but the income is still considered sacred and not to be used for other purpose.

Third Tithe (Ma’aser Ani) – Tithe for the Poor

After he laid out instruction for the second tithe, Moses immediately pivoted to lay out the Third Tithe (Deut 14:28-29). This gift was to be shared with others – the foreigners, fatherless, widows, Levites, etc. People were free to use this however they chose.

The third tithe was not given to the synagogue as the First Tithe or used in Jerusalem as the Second Tithe. It was a personal choice to be shared in each local community when and how they saw fit to help the poor to “eat and be satisfied”.

The Third Tithe was also not due every year. It was to be collected from income every third year of the seven year cycle – Years 3 and 6.

Second Tithe – The Three Holy Festivals

The Second Tithe was specifically to be used when travelling to Jerusalem for the three holy festivals.

Passover – Pesach
Celebrates the Israelites liberation from slavery in Egypt with a special meal called Seder. Bread made with yeast was forbidden, a reminder to the Israelites that they had to be ready to leave Egypt at a moment’s notice, without time for bread to rise. They ate bitter herbs to remind them their ancestors experienced oppression as slaves.

Their food was dipped twice before being eaten – once in saltwater representative of their tears and once in sweet haroset to remind them there is sweetness in bitter times.

Last, the Seder was eaten from a reclining position (most meals were eaten seated). This represented the transformation from slaves to royalty.

Passover typically precedes Easter by a week.

Festival of Weeks – Shavout
This holiday celebrated God revealing the Torah at Mt Sinai. It was held at harvest time fifty days after Passover. Dairy foods were popular as a parallel to the Promised Land that would flow with milk and honey.

The Festival of Weeks coincides with Pentecost whose name originated from the Greek “pentekoste” meaning “fiftieth”. It is the seventh Sunday after Easter.

Feast of Tabernacles – Sukkot
Commemorates the Israelites 40-year journey through the wilderness living in temporary shelters. Tents or other temporary shelters were erected to sleep in at night while celebratory meals filled the days.

Sukkot falls in September/October.

Relevance

Each of the individual types of tithes speaks to a different part of our spiritual walk.

The first tithe represents adherence to our faith and belief – our regular walk with God and embracing the truths He has given to us.

The second tithe represents the spirit with which we worship. A carefree release of our treasure while we passionately pursue Him and celebrate everything He has done for us and promises to do for us.

The third tithe represents the authority He has given us on this earth to provide for each other. We are to share what He has given to us to meet our own needs and to do the same for others in an outreach of love.

What Do We Do With This?

Each form of tithe is more than a simple 10% gift to God. It is a three-faceted expression of our faith. None of the individual tithes are complete without the others. We need all of them for completeness in our walk with Him – unshakeable faith, boundless passion, and consuming love.

The Israelites built their budgets, schedules, and priorities around the three tithes, setting aside 20% of their income and the time to attend three festivals.

Rather than an obligation, the tithe is a chance to lean into the embrace of a God who loves us.