A CLOSER LOOK AT TITHING
EXPOSING THE ERRORS
By: Victor T. Stephens
"People often claim to hunger for truth, but seldom like the taste when it's served up."
~ George R.R. Martin
OLD TESTAMENT TITHING DURING THE MOSAIC LAW (continued)
The Number of Tithes in Israel
Before engaging in a more in-depth examination of the distinctions between biblical tithing and church tithing, I wish to address the number of tithing contributions engaged upon in ancient Israel. The tithing laws established by God are not as effortless and uncomplicated to comprehend as might be expected. Thus, there are differing perspectives on this issue. In the opinion of some biblical scholars, there were three tithes, while others claim there were two tithes. Regardless of which view one holds, we should classify this issue as a matter of non-essentials to the Christian faith.
In any case, I do not share the perspective that there were two tithes or three tithes. After a comprehensive study and investigation, I believe there was only one tithe. And there were two distinct purposes assigned to it. Idioms such as
first tithe,
second tithe, and
third tithe are foreign to Scripture. The
New Unger's Bible Dictionary
and the
Evangelical Dictionary of Theology concur with my perspective.
"Of these opinions, that which maintains three separate and complete tithings seems improbable." (The New Unger's Bible Dictionary, 1988, "Tithe," p. 1291)
"The difference between instructions in Deuteronomy and Numbers led some rabbis to believe that there were two tithes each year, one for the Levite and one to be eaten before the Lord. Yet it is unlikely that the text would institute a second tithe the way it does, without introduction or clarification. Some also believed that the triennial tithe was additional, making a total of three tithes. But it is unlikely that the offerer would have to affirm that such tithe was given properly while saying nothing of the first or primary tithe." (Evangelical Dictionary of Biblical Theology, "Tithe", "Tithing", 1996)
Historical sources indicate that the multi-tithing system is a post-biblical understanding that developed approximately A.D. 200 via Mishnah-Talmudic interpretation. According to Rabbinical views of tithing laws, there were three distinct tithes. The Jewish Encyclopedia reports that rabbinic writings reference "three kinds of tithes." (The Jewish Encyclopedia, Vol. 12, Ktav Publishing (1901), "Tithe," Page 151)
The three tithes are typically referred to as follows:
1) The Levitical Tithe (Num. 18:20-32)
2) The Festival Tithe (Deut. 12:5-7, 12, 17-18; 14:22-27)
3) The Poor Tithe (Deut. 14:28-29; 26:12-13)
The Levitical Tithe: A First Tithe?
Contrary to the teachings of the Talmud, there was only one tithe. It was, however, used in two ways. Let us examine the evidence.
The Mosaic law of tithing was linked with Jacob's vow, as I have proven (Gen. 28:20-22). That said, take note that Jacob vowed to give only one tithe, not multiple tithes. Consider Leviticus 27:30-32 and Numbers 18:21:
"And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the LORD's. It is holy to the LORD. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD." (Lev. 27:30-32)
"Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting."
(Num. 18:21)
Observe in Leviticus 27:30-32 that the Lord is saying one tithe, not two or three belong to Him. God states that every tenth animal will be holy. He doesn’t say that every two or three animals out of ten are holy to the Lord. If a herdsman owned 100 animals, he would be required to give ten, not twenty or thirty.
Ancient and modern biblical scholars wrongly interpret the tithes mentioned in Numbers 18:21 as the first of two or three tithes. The tithe specified in this account is commonly known as the "Levitical Tithe." However, the word "tithes" in this verse should not be confused with the notion that there were two or three separate tithes. The "tithes" mentioned here are plural in the context of each tithe that was to be paid by the other eleven tribes (thus 11 tenths). The King James Version renders the expression "all the tithes" as "all the tenth."
Except for verse 26 (tithe of the tithe), Numbers 18:21-32 does not specify the details on the practical administration of the tithing system in Israel. The most intricate points of Israel's tithing requirements under the Mosaic Law are in the Book of Deuteronomy, chapters 12, 14, and 26. Thus, any reference to Numbers 18:21-32 as a separate
"Levitical Tithe" is a presumptuous interpretation of the text.
The Festival Tithe: A Second Tithe?
Another tithe, commonly referred to as the "Festival Tithe," is incorrectly interpreted as a "second tithe" from the following passages:
"But you shall seek the place where the LORD your God chooses, out of all your tribes, to put His name for His dwelling place; and there you shall go. There you shall take your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, your vowed offerings, your freewill offerings, and the firstborn of your herds and flocks. And there you shall eat before the LORD your God, and you shall rejoice in all to which you have put your hand, you and your households, in which the LORD your God has blessed you." (Deut. 12:5-7)
"You shall truly tithe all the increase of your grain that the field produces year by year. And you shall eat before the LORD your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the LORD your God always. But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the LORD your God chooses to put His name is too far from you, when the LORD your God has blessed you, then you shall exchange it for money, take the money in your hand, and go to the place which the LORD your God chooses. And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the LORD your God, and you shall rejoice, you and your household. You shall not forsake the Levite who is within your gates, for he has no part nor inheritance with you." (Deut. 14:22-27)
Factually, Deuteronomy 12 and 14 detail the management of tithes at specific yearly periods rather than describing a second tithe. During the annual "Feast of Ingathering" (Exodus 23:17), aka "Feast of Tabernacles," each tribe in Israel traveled to Jerusalem… bringing their tithes (and other offerings) with them. It was allowable to swap their substances for money if the distance was too lengthy. Once at the designated location, the funds were used to purchase food and drink in a rejoicing atmosphere of thanksgiving.
While in Jerusalem for about a week, the people of Israel ate from their tithes and various offerings. The local Levites who accompanied each tribe to the festivities also partook since they had no inheritance (Deut. 14:27). Each landowner decided how charitable he was going to be relative to the needs of the Levites. Bearing in mind that the Israelites contributed additional food sources such as firstborns, burnt offerings, sacrifices, heave offerings, vowed offerings, and freewill offerings, we can conclude that one tithe was sufficient.
According to the Encyclopaedia Judaica, the Mishnah-Talmudic derivation of the perception of a second tithe:
"The rabbis, taking it for granted that both laws (Numbers 18:21 and Deuteronomy 14:2) are of Mosaic origin... interpreted them as two different tributes: one to be given to the Levites, 'the first tithe,' and the other to be brought to Jerusalem and consumed there, 'the second tithe'... However... the implementation of these laws was almost impossible. The excise of 20 percent of the yield was too high..." (Encyclopaedia Judaica, 1971, Vol. 15, "Tithe," pages 1161-1162)
Many people, including some biblical scholars and theologians, have failed to examine the numerical facts. They assume that the tribe of Levi was somewhere between 1/10 and 1/12 of the population of Israel. Factually, however, the tribe of Levi was significantly smaller in comparison to the other eleven (11) tribes. If we study and analyze the censuses (Num. 1:46-47; 2:32-33; 3:39; 26:51, 62; Neh. 7:7-60), it will show that the proportion of Levites to the total population of the eleven (11) tribes of Israel was in the region of 1:26 and 1:34, not 1:12 or 1:10. That means that the Levites consisted of approximately three percent to four percent of the total populace.
We should also consider that the Levitical priests and the Levites who cared for the service of the sanctuary did not collect tithes from the other eleven tribes. They received tithes from the Levites who resided in their local cities (the tithe of the tithe, Num. 18:26). Let’s also bear in mind that the Levitical priests received firstfruits, spoils of war (Num. 31:25-31), a growth in the number of animals born under Levitical ownership (Num. 35:1-3), and other offerings. Thus, it is irrational and mathematically impractical to justify the execution of a second tithe. If the Levites received more than one tithe each year, they would have received several times more food than each tribe in Israel.
The Third Year Tithe: A Third Tithe?
Let us now examine a supposedly third tithe. It is commonly known as the "Poor Tithe" or "Third Year Tithe."
"At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the LORD your God may bless you in all the work of your hand which you do."
(Deut. 14:28-29)
"When you have finished laying aside all the tithe of your increase in the third year -- the year of tithing -- and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled, then you shall say before the LORD your God: 'I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me; I have not transgressed Your commandments, nor have I forgotten them.'" (Deut. 26:12-13)
Deuteronomy 14 and 26 detail the management of tithes during every third year rather than describing an additional third tithe. Instead of bringing their tithes to Jerusalem for the annual feast, the Israelites brought them to 48 local cities to supply food to the Levites (Neh. 10:37b), the stranger, the fatherless, and the widow. The Levites choose the finest of the tithes they received and give ten percent of that (tithe of the tithe) to the Levitical priests (Num. 18:26) and the Levites who worked at the sanctuary. The Levitical priests, temple workers (Levites), the stranger, the fatherless, and the widow did not pay tithes.
Although the Bible does not specify the exact figures received by each group, there was enough food to provide for the needs of all parties for three years. The Encyclopaedia Judaica states:
"Every third year... the tithe has to be left in the local settlement, for the benefit of the Levite ... and the stranger, the fatherless and the widow. After giving away the tithe ... the owner has to proclaim a confession in which he declares he has given it to the indigent. [Deuteronomy 26:12-14]." (Encyclopaedia Judaica, 1971, Vol. 15, "Tithe," page 1160)
After paying their tithes, the Israelites needed to declare before the Lord, "I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me; I have not transgressed Your commandments, nor have I forgotten them." This confession indicates that God required only one tithe. There was no mentioning of a first Levitical Tithe, second Festival Tithe, and third Poor Tithe.
Some advocates of multiple tithes claim there would be no food for the annual feast during the third and sixth years if there were only one tithe. But that is not a valid argument. This annual event was not exclusively dependent upon tithes. It is worth noting there were also other offerings donated to support the festivals.
Furthermore, as aforementioned, if we consider Israel's census records, we can conclude that it is numerically unreasonable to justify multiple tithes.
For the multi-tithing system proponents, are you still unconvinced? If so, then I encourage you to read the scriptures carefully, then run your calculations. Although your computations may vary slightly, I anticipate you will conclude that the multiple tithing perspective results in a vilely unbalanced share of food distributions. There is no other sensibly steady and evenhanded explanation available.
Let us now recap. Only one tithe from each of the eleven tribes of Israel was sufficient and necessary to fulfill the following needs:
a. To celebrate the Feast of Tabernacles in Jerusalem during the first two years and years four and five of a seven-year cycle. During the feast, tithes and other offerings were eaten primarily by the Israelites and shared with the local Levites.
b. Every third year the tithe was not taken to Jerusalem but was stored locally and paid to the Levites, the stranger, the fatherless, and widows who lived within each tribal community.
c. During every third year, the local Levites paid a tenth of their tithe (tithe of the tithe) to the Levitical priests and to the Levites who took care of the service at the temple in Jerusalem.
Again, this specific issue is not one where we should be dogmatic. What primarily concerns us here is whether or not the Mosaic tithing laws are valid for the Christian Church today.
Next: Old Testament Tithing Versus Church Tithing
