What about the tithe? Let us get the Biblical perspective.
This was on returning victorious from the battle of the kings. He tithed to Melchizedek. Abram
gave a tenth as a worshipful act of gratitude to God for protection and help in battle. Tithing, the
giving of one tenth, was before the law, and on Abram's part a voluntary act. It was not at this
time a command as it was to become for national Israel. We are to learn from this that just as
in the dispensation of promise, in which Abram lived, our giving in this day of grace should be
out of thankful, grace-filled hearts, not motivated by controlling command. Our giving should
be out of personal love and worship for the lovingkindness of our bountiful God who has richly
given us all things in Christ Jesus.
The Levites received no land through inheritance, but were supported by the tithing given to
the Lord. Their work was that of the tent of meeting. So that the work would not be neglected
by the Levites leaving their spiritual work to work for their living, God gave them
His tithe. The Lord's tithe required ten percent of the produce of the land - grain, oil, fruits
and animals.
A tenth of all tithes received by the Levites was to be given to the Lord. The Lord's portion
was given to the high priest.
This tenth of the field produce was to pay the expenses of the visits three times a year to
celebrations. They were to convert the produce to silver if it was too far to carry what was
needed to supply their maintenance and what was needed for the celebration. Further,
they were not to neglect the Levites (Deuteronomy 14:28, 29 ). They were not released
from the tithe to the Lord for the support of the priests. So their tithe was now 20 percent.
Every three years they were to bring tithes for the poor and needy. Interestingly, the aliens
and strangers, or foreigners, who lived with the Israelites were to receive gifts out of the
poor tithe. God would not have them forgotten or treated unfairly. Every third year they
tithed 30 percent.
4.1. TITHING BEFORE THE LAW
Genesis 14:20 "... And he (Abram) gave him tithes of all."
4.2. TITHING UNDER THE LAW
4.2.1. THE LORD'S TITHE
Numbers 18:20-24 "Then the Lord said to Aaron: "You shall have no
inheritance in their land, nor shall you have any portion among them; I am your portion and
your inheritance among the children of Israel. 21
"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.22 "Hereafter the children of Israel shall not come near the
tabernacle of meeting, lest they bear sin and die.23 "But the Levites shall perform the work of the tabernacle of
meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your
generations, that among the children of Israel they shall have no inheritance.24 "For the tithes of the children of Israel, which they offer up as
a heave offering to the Lord, I have given to the Levites as an inheritance; therefore I have
said to them, 'Among the children of Israel they shall have no inheritance.'""
Numbers 18:25-31 "Then the Lord spoke to Moses, saying, 26 "Speak thus to the Levites, and say to them: 'When you take
from the children of Israel the tithes which I have given you from them as your inheritance,
then you shall offer up a heave offering of it to the Lord, a tenth of the tithe. 27 'And your heave offering shall be reckoned to you as though it
were the grain of the threshing floor and as the fullness of the winepress. 28 'Thus you shall also offer a heave offering to the Lord from all
your tithes which you receive from the children of Israel, and you shall give the Lord's heave
offering from it to Aaron the priest. 29 'Of all
your gifts you shall offer up every heave offering due to the Lord, from all the best of them,
the consecrated part of them.' 30 "Therefore you
shall say to them: 'When you have lifted up the best of it, then the rest shall be accounted to
the Levites as the produce of the threshing floor and as the produce of the winepress.
31 'You may eat it in any place, you and your
households, for it is your reward for your work in the tabernacle of meeting."
4.2.2. THE FESTIVAL TITHE
Deuteronomy 14:22-27 "Thou shalt truly tithe all the
increase of thy seed, that the field bringeth forth year by year. 23 And thou shalt eat before the LORD thy God, in
the place which he shall choose to place his name there, the tithe of thy corn,
of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks;
that thou mayest learn to fear the LORD thy God always. 24 And if the way be too long for thee, so that thou
art not able to carry it; or if the place be too far from thee, which the LORD
thy God shall choose to set his name there, when the LORD thy God hath
blessed thee: 25 Then shalt thou
turn it into money, and bind up the money in thine hand, and shalt go unto the
place which the LORD thy God shall choose: 26 And thou shalt bestow that money for
whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for
strong drink, or for whatsoever thy soul desireth: and thou shalt eat there
before the LORD thy God, and thou shalt rejoice, thou, and thine household,
27 And the Levite that is within
thy gates; thou shalt not forsake him; for he hath no part nor inheritance with
thee."
4.2.3. THE POOR TITHE
Deuteronomy 14:28,29 "At the end of three years thou shalt
bring forth all the tithe of thine increase the same year, and shalt lay it up
within thy gates: 29 And the
Levite, (because he hath no part nor inheritance with thee,) and the stranger,
and the fatherless, and the widow, which are within thy gates, shall come, and
shall eat and be satisfied; that the LORD thy God may bless thee in all the
work of thine hand which thou doest."