Penny wrote:Is it important for all Christian's to pay there tithes?
Here is some scripture about tithing. After reading it, pray and make your own decision.
I must confess from the start that as a result of this study I too have come to a new and
somewhat different understanding of the tithe from where I first began. I pray that the information shared
in this study will indeed help you to formulate your own position on this matter. Now let us turn our
attention to the subject of the tithe.
The very first mention of the act of giving a tenth or tithe is found in the story of Abraham. After Abraham
and his nephew Lot separated from each otheri there was a rebellion that eventually led to a war between
many and various kings.
Genesis 14:1 And it came to pass in the days of Amraphel king of Shinar, Arioch king of
Ellasar, Chedorlaomer king of Elam, and Tidal king of nations; 2 That these made war
with Bera king of Sodom, and with Birsha king of Gomorrah, Shinab king of Admah, and
Shemeber king of Zeboiim, and the king of Bela, which is Zoar. 3 All these were joined
together in the vale of Siddim, which is the salt sea. 4 Twelve years they served
Chedorlaomer, and in the thirteenth year they rebelled.
Within the course of this rebellion and ensuing war Sodom was overcome and Lot was taken captive.
When Abraham was notified of his nephew’s capture he armed his servants and pursued the captors and
rescued Lot.ii On his return, Abraham was met by two kings, Melchizedek the king of Salem and Bera the
king of Sodom.
Genesis 14:16 And he brought back all the goods, and also brought again his brother
Lot, and his goods, and the women also, and the people. 17 And the king of Sodom went
out to meet him after his return from the slaughter of Chedorlaomer, and of the kings that
were with him, at the valley of Shaveh, which is the king's dale. 18 And Melchizedek king
of Salem brought forth bread and wine: and he was the priest of El Elyon.iii 19 And he
blessed him, and said, Blessed be Abram of El Elyon, possessor of heaven and earth: 20
And blessed be El Elyon, which hath delivered thine enemies into thy hand. And he gave
him tithes of all. 21 And the king of Sodom said unto Abram, Give me the persons, and
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take the goods to thyself. 22 And Abram said to the king of Sodom, I have lift up mine
hand unto YHWH, El Elyon, the possessor of heaven and earth, 23 That I will not take
from a thread even to a shoelatchet, and that I will not take any thing that is thine, lest
thou shouldest say, I have made Abram rich: 24 Save only that which the young men have
eaten, and the portion of the men which went with me, Aner, Eshcol, and Mamre; let
them take their portion.
It is in this exchange between Abraham and Melchizedek that we encounter the first mention of a tithe.
While this may be the first mention of the giving of a tenth or tithe, we should recognize the great
difficulties and ambiguities of this particular text. While we have always been taught that Abraham gave a
tenth to Melchizedek, as is stated in the letter to the Hebrews,iv this is not at first apparent from the text
itself. In this story we have Abraham returning victorious from battle with all of the spoils and captives of
the first war. Now as Abraham travels through the lands of the formally defeated kings he is met by two
of the kings. Let us take note of the actors and actions in the natural flow of this narrative. We should
also note the ambiguous use of pronouns in the text. Let me here repeat a portion of the text supplying
various understandings of the ambiguous pronouns.
Genesis 14:17 And the king of Sodom went out to meet him (Abram) after his (Abram)
return from the slaughter of Chedorlaomer, and of the kings that were with him
(Chedorlaomer), at the valley of Shaveh, which is the king's dale. 18 And Melchizedek
king of Salem brought forth bread and wine: and he (Melchizedek) was the priest of El
Elyon. 19 And he (Melchizedek) blessed him (El Elyon), and said, Blessed be Abram of El
Elyon, possessor of heaven and earth: 20 And blessed be El Elyon, which hath delivered
thine enemies into thy hand. And he (Melchizedek) gave him (El Elyon) tithes of all.
Genesis 14:17 And the king of Sodom went out to meet him(Abram) after his(Abram)
return from the slaughter of Chedorlaomer, and of the kings that were with
him(Chedorlaomer), at the valley of Shaveh, which is the king's dale. 18 And Melchizedek
king of Salem brought forth bread and wine: and he (Melchizedek) was the priest of El
Elyon. 19 And he (Melchizedek) blessed him (Abram), and said, Blessed be Abram of El
Elyon, possessor of heaven and earth: 20 And blessed be El Elyon, which hath delivered
thine enemies into thy hand. And he (Melchizedek) gave him (Abram) tithes of all.
In the first of these two alternatives Abraham returns from battle with the spoils of his victory. Since
Abraham’s only concern was for his nephew Lot, Abraham returned the spoils and captives to their
rightful owners and homes. For this noble act, Melchizedek the king of Salem blessed Abraham. As
priest of El Elyon Melchizedek gave a tithe to El Elyon of all that was returned to him. Note that in this first
possible scenario it is Melchizedek who brings the bread and wine, blesses Abraham, blesses El Elyon
and gives the tithe to El Elyon possibly in thanksgiving for the return of his people and possessions.
In the second of these alternatives we again witness Abraham as a passive recipient of the actions of
Melchizedek. The only real significant difference in this second example is the fact that Abraham is the
recipient of the blessings and the tithes as given by Melchizedek. While both of these understandings
differ radically with the traditional understanding of this passage we must admit that they are both
plausible understandings. If Melchizedek is not only a king but a priest as the text clearly states, then it is
quite believable that he would give a thank offering or tithe to El Elyon whom he credits with the success
of Abraham and the return of his possessions. It is also possible to believe that Melchizedek as king of
Salem would have likewise rewarded Abraham for his generous gesture of returning the captured people
and loot. In some sense both of these understandings seem more tenable than the traditional
understanding of this text. Let us now turn our attention to the traditional understanding of the text and
see if it too is a reasonable interpretation of the actual text.
Genesis 14:16 And he (Abram) brought back all the goods, and also brought again his
brother Lot, and his goods, and the women also, and the people. 17 And the king of
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Sodom went out to meet him after his return from the slaughter of Chedorlaomer, and of
the kings that were with him (Chedorlaomer), at the valley of Shaveh, which is the king's
dale. 18 And Melchizedek king of Salem brought forth bread and wine: and he
(Melchizedek) was the priest of El Elyon. 19 And he (Melchizedek) blessed him (Abram),
and said, Blessed be Abram of El Elyon, possessor of heaven and earth: 20 And blessed
be El Elyon, which hath delivered thine enemies into thy hand. And he (Abram) gave him
(Melchizedek) tithes of all. 21 And the king of Sodom said unto Abram, Give me the
persons, and take the goods to thyself. 22 And Abram said to the king of Sodom, I have lift
up mine hand unto YHWH, El Elyon, the possessor of heaven and earth, 23 That I will not
take from a thread even to a shoelatchet, and that I will not take any thing that is thine,
lest thou shouldest say, I have made Abram rich: 24 Save only that which the young men
have eaten, and the portion of the men which went with me, Aner, Eshcol, and Mamre; let
them take their portion.
Here we witness the victorious return of Abram from battle bringing the spoils of war with him. Bera king
of Sodom and Melchizedek king of Salem both greet the retuning Abraham. Melchizedek greets
Abraham with bread and wine and blesses both Abraham and the Elohim of Abraham. We should note
that in the blessing of Abraham Melchizedek is sure to point to El Elyon as the source of Abraham’s
victory in battle. In response to this declaration as well as the act of generosity on the part of
Melchizedek Abraham gives a tenth of all the spoils to Melchizedek as the priest of El Elyon. Here we
must assume that Abraham tithes to Melchizedek because he is, as the text makes sure to mention, the
priest of El Elyon. We may contrast Abraham’s response to Melchizedek with his response to Bera the
king of Sodom. Abraham is clear to reject any offer of reward by Bera lest the king of Sodom rob YHWH
of his rightful glory by claiming that it was he, the king of Sodom, and not YHWH that made Abraham rich.
It is this last interpretation of the story that is later supported in the book of Hebrews.
Hebrews 7:1 For this Melchizedec, king of Salem, priest of El Elyon, who met Abraham
returning from the slaughter of the kings, and blessed him; 2 To whom also Abraham
gave a tenth part of all; first being by interpretation King of righteousness, and after that
also King of Salem, which is, King of peace; 3 Without father, without mother, without
descent, having neither beginning of days, nor end of life; but made like unto the Son of
Elohim; abideth a priest continually. 4 Now consider how great this man was, unto whom
even the patriarch Abraham gave the tenth of the spoils.
Here we must acknowledge that there are at least three possible understandings of this passage all of
which have merit. It is, however, the last option that is confirmed by the testimony of a second witness.
But while this is the first reference to the tithe it is certainly not the last reference among the patriarchs.
Let us now turn our attention to the second reference to the tithe as found in the story of Jacob’s flight
from the threat of Esauv and his encounter with YHWH ELOHIM at Bethel.
Genesis 28:10 And Jacob went out from Beersheba, and went toward Haran. 11 And he
lighted upon a certain place, and tarried there all night, because the sun was set; and he
took of the stones of that place, and put them for his pillows, and lay down in that place to
sleep. 12 And he dreamed, and behold a ladder set up on the earth, and the top of it
reached to heaven: and behold the angels of Elohim ascending and descending on it. 13
And, behold, YHWH stood above it, and said, I am YHWH Elohim of Abraham thy father,
and the Elohim of Isaac: the land whereon thou liest, to thee will I give it, and to thy seed;
14 And thy seed shall be as the dust of the earth, and thou shalt spread abroad to the
west, and to the east, and to the north, and to the south: and in thee and in thy seed shall
all the families of the earth be blessed. 15 And, behold, I am with thee, and will keep thee
in all places whither thou goest, and will bring thee again into this land; for I will not leave
thee, until I have done that which I have spoken to thee of. 16 And Jacob awaked out of
his sleep, and he said, Surely YHWH is in this place; and I knew it not. 17 And he was
afraid, and said, How dreadful is this place! this is none other but the house of Elohim,
and this is the gate of heaven. 18 And Jacob rose up early in the morning, and took the
stone that he had put for his pillows, and set it up for a pillar, and poured oil upon the top
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of it. 19 And he called the name of that place Bethel: but the name of that city was called
Luz at the first. 20 And Jacob vowed a vow, saying, If Elohim will be with me, and will keep
me in this way that I go, and will give me bread to eat, and raiment to put on, 21 So that I
come again to my father's house in peace; then shall YHWH be my Elohim: 22 And this
stone, which I have set for a pillar, shall be Elohim's house: and of all that thou shalt give
me I will surely give the tenth unto thee.
There are several factors that we should carefully take into consideration as we seek understanding on
the tithe. First we should note that the tithe or tenth promised by Jacob is a part of a vow that he made
with YHWH. Second we should note that this vow is in response to an encounter with the Holy One and
a promise of safe passage to and from his journey. Finally let us recognize the fact that this tithe is
completely voluntary on the part of Jacob. Nowhere is Jacob commanded to give a tithe. While Abraham
and Jacob both offered tithes it is clear that there was no commandment demanding that they do so.
There is also no evidence that either Abraham or Jacob continued to give tithes on a regular basis. What
we may state from this evidence is that during the patriarchal period the tithe was a voluntary response to
an act of YHWH. We may even understand the tithe as expressed by Abraham and Jacob to be an act of
worship and public declaration of the awesome power and sovereignty of YHWH. During the patriarchal
period of Israel’s history the tithe may best be described as a NEDAVAH (Nun, Dalet, Vet, Hey)or
voluntary offerings or as a NEDER (Nun, Dalet, Resh) a vow offerings as are later described in the Torah.
Leviticus 7:16 But if the sacrifice of his offering be a vow, or a voluntary offering, it
shall be eaten the same day that he offereth his sacrifice: and on the morrow also the
remainder of it shall be eaten: 17 But the remainder of the flesh of the sacrifice on the third
day shall be burnt with fire.
Leviticus 22:18 Speak unto Aaron, and to his sons, and unto all the children of Israel,
and say unto them, Whatsoever he be of the house of Israel, or of the strangers in Israel,
that will offer his oblation for all his vows, and for all his freewill offerings, which they
will offer unto YHWH for a burnt offering; 19 Ye shall offer at your own will a male without
blemish, of the beeves, of the sheep, or of the goats.
Numbers 15:1 And YHWH spake unto Moses, saying, 2 Speak unto the children of Israel,
and say unto them, When ye be come into the land of your habitations, which I give unto
you, 3 And will make an offering by fire unto YHWH, a burnt offering, or a sacrifice in
performing a vow, or in a freewill offering, or in your solemn feasts, to make a sweet
savour unto YHWH, of the herd, or of the flock: 4 Then shall he that offereth his offering
unto YHWH bring a meat offering of a tenth deal of flour mingled with the fourth part of an
hin of oil.
Numbers 29:39 These things ye shall do unto YHWH in your set feasts, beside your
vows, and your freewill offerings, for your burnt offerings, and for your meat offerings,
and for your drink offerings, and for your peace offerings.
Deuteronomy 12:5 But unto the place which YHWH your Elohim shall choose out of all
your tribes to put his name there, even unto his habitation shall ye seek, and thither thou
shalt come: 6 And thither ye shall bring your burnt offerings, and your sacrifices, and your
tithes, and heave offerings of your hand, and your vows, and your freewill offerings,
and the firstlings of your herds and of your flocks: 7 And there ye shall eat before YHWH
your Elohim, and ye shall rejoice in all that ye put your hand unto, ye and your
households, wherein the YHWH thy Elohim hath blessed thee.
Deuteronomy 12:17 Thou mayest not eat within thy gates the tithe of thy corn, or of thy
wine, or of thy oil, or the firstlings of thy herds or of thy flock, nor any of thy vows which
thou vowest, nor thy freewill offerings, or heave offering of thine hand:
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Deuteronomy 16:10 And thou shalt keep the feast of weeks unto YHWH thy Elohim with
a tribute of a freewill offering of thine hand, which thou shalt give unto YHWH thy
Elohim, according as the YHWH thy Elohim hath blessed thee:
Deuteronomy 23:23 That which is gone out of thy lips thou shalt keep and perform; even
a freewill offering, according as thou hast vowed unto YHWH thy Elohim, which thou
hast promised with thy mouth.
These voluntary offerings could be made at any time and involve any amount of offering. Once the
children of Israel entered the land of Israel, however, these voluntary sacrifices were to be made only at
the temple in Jerusalem. We should likewise note that as a part of a vow one could sanctify his service,
beasts of his herd or flock, his field, his home or any of his possessions. These objects could be
sanctified for a set period of time or permanently. It was also possible to redeem these set apart objects
for their monetary equivalent.
Leviticus 27:1 And YHWH spake unto Moses, saying, 2 Speak unto the children of Israel,
and say unto them, When a man shall make a singular vow, the persons shall be for
YHWH by thy estimation. 3 And thy estimation shall be of the male from twenty years old
even unto sixty years old, even thy estimation shall be fifty shekels of silver, after the
shekel of the sanctuary. 4 And if it be a female, then thy estimation shall be thirty shekels.
5 And if it be from five years old even unto twenty years old, then thy estimation shall be
of the male twenty shekels, and for the female ten shekels. 6 And if it be from a month old
even unto five years old, then thy estimation shall be of the male five shekels of silver,
and for the female thy estimation shall be three shekels of silver. 7 And if it be from sixty
years old and above; if it be a male, then thy estimation shall be fifteen shekels, and for
the female ten shekels. 8 But if he be poorer than thy estimation, then he shall present
himself before the priest, and the priest shall value him; according to his ability that
vowed shall the priest value him. 9 And if it be a beast, whereof men bring an offering
unto YHWH, all that any man giveth of such unto YHWH shall be holy. 10 He shall not
alter it, nor change it, a good for a bad, or a bad for a good: and if he shall at all change
beast for beast, then it and the exchange thereof shall be holy. 11 And if it be any unclean
beast, of which they do not offer a sacrifice unto YHWH, then he shall present the beast
before the priest: 12 And the priest shall value it, whether it be good or bad: as thou
valuest it, who art the priest, so shall it be. 13 But if he will at all redeem it, then he shall
add a fifth part thereof unto thy estimation. 14 And when a man shall sanctify his house to
be holy unto YHWH, then the priest shall estimate it, whether it be good or bad: as the
priest shall estimate it, so shall it stand. 15 And if he that sanctified it will redeem his
house, then he shall add the fifth part of the money of thy estimation unto it, and it shall
be his. 16 And if a man shall sanctify unto YHWH some part of a field of his possession,
then thy estimation shall be according to the seed thereof: an homer of barley seed shall
be valued at fifty shekels of silver.
While we may indeed say that Abraham and Jacob both gave a tenth or a tithe of their possessions we
cannot claim these passages as being the foundation of the yearly practice of tithing. Clearly Abraham
and Jacob gave their tithe voluntarily and not in response to a command to tithe. The Torah does
however, command that the children of Israel tithe. Let us now therefore look at the commanded practice
of tithing and see what understanding we may glean from the scriptures.
While the Torah gives us some very specific instructions concerning the tithe, we must also admit there is
some room for interpretation as we shall soon see. There are five basic questions that the Torah
addresses concerning the giving of the tithe: 1) where are we to tithe; 2) what are we to tithe 3) when are
we to tithe; 4) to whom are we to tithe; and finally, 5) for what purpose are we to tithe. It may seem
strange to some that to find the most detailed answers to these questions we must turn to the very last
book of the Torah; Devarim or Deuteronomy. This reality is in itself, however, a part of the answer.
Clearly the Torah teaches that the tithe is to be brought up to the place where YHWH placed his name.
While this place remains unnamed in the Torah it is made clear later in the Tanak that Jerusalem is the
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place where YHWH placed his name. While the children of Israel were yet outside the land of promise
YHWH made it very clear that the tithe was to be brought up to Jerusalem and offered as a heave offering
in the temple.
Deuteronomy 12:5 But unto the place which YHWH your Elohim shall choose out of all
your tribes to put his name there, even unto his habitation shall ye seek, and thither thou
shalt come: 6 And thither ye shall bring your burnt offerings, and your sacrifices, and your
tithes, and heave offerings of your hand, and your vows, and your freewill offerings, and
the firstlings of your herds and of your flocks: 7 And there ye shall eat before the YHWH
your Elohim, and ye shall rejoice in all that ye put your hand unto, ye and your
households, wherein the YHWH thy Elohim hath blessed thee.
Deuteronomy 12:11 Then there shall be a place which YHWH your Elohim shall choose
to cause his name to dwell there; thither shall ye bring all that I command you; your burnt
offerings, and your sacrifices, your tithes, and the heave offering of your hand, and all
your choice vows which ye vow unto YHWH:
We should note here, however, that there was an exception to this rule. Every third year the tithe was to
be distributed among those living in the town or neighborhood where the giver lived.
Deuteronomy 26:12 When thou hast made an end of tithing all the tithes of thine
increase the third year, which is the year of tithing, and hast given it unto the Levite, the
stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;
13 Then thou shalt say before YHWH thy Elohim, I have brought away the hallowed things
out of mine house, and also have given them unto the Levite, and unto the stranger, to the
fatherless, and to the widow, according to all thy commandments which thou hast
commanded me: I have not transgressed thy commandments, neither have I forgotten
them: 14 I have not eaten thereof in my mourning, neither have I taken away ought thereof
for any unclean use, nor given ought thereof for the dead: but I have hearkened to the
voice of YHWH my Elohim, and have done according to all that thou hast commanded me.
15 Look down from thy holy habitation, from heaven, and bless thy people Israel, and the
land which thou hast given us, as thou swarest unto our fathers, a land that floweth with
milk and honey. 16 This day YHWH thy Elohim hath commanded thee to do these statutes
and judgments: thou shalt therefore keep and do them with all thine heart, and with all thy
soul. 17 Thou hast avouched YHWH this day to be thy Elohim, and to walk in his ways, and
to keep his statutes, and his commandments, and his judgments, and to hearken unto his
voice: 18 And YHWH hath avouched thee this day to be his peculiar people, as he hath
promised thee, and that thou shouldest keep all his commandments; 19 And to make thee
high above all nations which he hath made, in praise, and in name, and in honour; and
that thou mayest be an holy people unto YHWH thy Elohim, as he hath spoken.
While this exception to the rule to bring one’s tithe up to Jerusalem allows the giver to distribute the tithe
within the gates of his hometown, we need realize that the giver is still assumed to be living in the land of
Israel. In other words, the command to tithe is applicable only in the land of Israel. The reason for this
shall be given in the explanation of what is to be given as a tithe.
For those of us who have grown up in the Christian Church where Jesus did away with all of the
commandments but this one, the tithe has always been about money. As usual the Church’s teaching
has no basis in the Torah. In part the reason that the tithe was to be given in the land of Israel is because
the tithe was to come from the very produce of this holy land. The Torah commands that the children of
Israel tithe from the increase of their fields, vineyards, orchards, herds, and flocks.
Leviticus 27:30 And all the tithe of the land, whether of the seed of the land, or of the fruit
of the tree, is YHWH'S: it is holy unto YHWH.
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Leviticus 27:32 And concerning the tithe of the herd, or of the flock, even of whatsoever
passeth under the rod, the tenth shall be holy unto YHWH.
Deuteronomy 14:22 Thou shalt truly tithe all the increase of thy seed, that the field
bringeth forth year by year. 23 And thou shalt eat before YHWH thy Elohim, 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
YHWH thy Elohim 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 YHWH thy Elohim shall choose to set
his name there, when YHWH thy Elohim 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 YHWH
thy Elohim 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 YHWH thy Elohim, 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. 28 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 YHWH thy Elohim may bless thee in all the work of thine hand which
thou doest.
Here we should remember that the land of Israel is YHWH’S chosen land. The land of Israel is set apart
for YHWH’S holy purposes.vi The sanctity of the very land of Israel is made extremely clear by the
commandment concerning the Sabbath for the land.
Exodus 23:10 And six years thou shalt sow thy land, and shalt gather in the fruits thereof:
11 But the seventh year thou shalt let it rest and lie still; that the poor of thy people may
eat: and what they leave the beasts of the field shall eat. In like manner thou shalt deal
with thy vineyard, and with thy oliveyard.
Leviticus 25:2 Speak unto the children of Israel, and say unto them, When ye come into
the land which I give you, then shall the land keep a Sabbath unto YHWH. 3 Six years thou
shalt sow thy field, and six years thou shalt prune thy vineyard, and gather in the fruit
thereof; 4 But in the seventh year shall be a Sabbath of rest unto the land, a Sabbath for
YHWH: thou shalt neither sow thy field, nor prune thy vineyard. 5 That which groweth of its
own accord of thy harvest thou shalt not reap, neither gather the grapes of thy vine
undressed: for it is a year of rest unto the land. 6 And the Sabbath of the land shall be
meat for you; for thee, and for thy servant, and for thy maid, and for thy hired servant, and
for thy stranger that sojourneth with thee, 7 And for thy cattle, and for the beast that are in
thy land, shall all the increase thereof be meat. 8 And thou shalt number seven Sabbaths
of years unto thee, seven times seven years; and the space of the seven Sabbaths of
years shall be unto thee forty and nine years.
Leviticus 25:18 Wherefore ye shall do my statutes, and keep my judgments, and do
them; and ye shall dwell in the land in safety. 19 And the land shall yield her fruit, and ye
shall eat your fill, and dwell therein in safety. 20 And if ye shall say, What shall we eat the
seventh year? behold, we shall not sow, nor gather in our increase: 21 Then I will command
my blessing upon you in the sixth year, and it shall bring forth fruit for three years. 22 And
ye shall sow the eighth year, and eat yet of old fruit until the ninth year; until her fruits
come in ye shall eat of the old store. 23 The land shall not be sold for ever: for the land is
mine; for ye are strangers and sojourners with me.
No other land or nation is called to follow this pattern. The people of Israel are to be holy, the land is to be
holy, and the tithe is to be holy. The purpose of the seventh year Sabbath of rest for the land of Israel is
in part to remind the children of Israel that they live in the land of Israel by the mercy and grace of YHWH
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their Elohim. Prior to the children of Israel being weaned from the divine provision of Manna, Moses
warned the children of Israel of the danger of forgetting who the very source of their life, sustenance,
strength and blessing is.
Deuteronomy 8:11 Beware that thou forget not YHWH thy Elohim, in not keeping his
commandments, and his judgments, and his statutes, which I command thee this day: 12
Lest when thou hast eaten and art full, and hast built goodly houses, and dwelt therein; 13
And when thy herds and thy flocks multiply, and thy silver and thy gold is multiplied, and
all that thou hast is multiplied; 14 Then thine heart be lifted up, and thou forget YHWH thy
Elohim, which brought thee forth out of the land of Egypt, from the house of bondage; 15
Who led thee through that great and terrible wilderness, wherein were fiery serpents, and
scorpions, and drought, where there was no water; who brought thee forth water out of
the rock of flint; 16 Who fed thee in the wilderness with manna, which thy fathers knew
not, that he might humble thee, and that he might prove thee, to do thee good at thy latter
end; 17 And thou say in thine heart, My power and the might of mine hand hath gotten me
this wealth. 18 But thou shalt remember YHWH thy Elohim: for it is he that giveth thee
power to get wealth, that he may establish his covenant which he sware unto thy fathers,
as it is this day.
The seventh year Sabbath for the land of Israel is to remind the children of Israel that all that they enjoy
comes from YHWH, even and especially in the land of milk and honey. Since this land belongs to and
has been set apart by YHWH even its fruit and produce have a sense of sanctity about them. It is for this
reason that we see the tithe being included with all of the other offerings and sacrifices. We must realize
that the tithe has the same aura of sanctity about it as do the peace offerings and other sacred offerings
and meals. The Torah makes it very clear; ”…the tenth shall be holy unto YHWH”. Here we must be
clear to understand that this tithe of the produce of the holy land of Israel and the increase of the flocks
and herds of Israel is not voluntary but commanded. We should not confuse this tithe with that of the
NEDER or NEDAVAH as made by Abraham and Jacob. The tithe of the increase of the fields and flocks,
vineyards and orchards of the land of Israel is not a donation but a commandment. The giving of the tithe
was to be a regular part of the yearly rhythm of life in the land of Israel. The fact that the commanded tithe
involved only the produce of the land of Israel may be seen in the fact that those who do not have a
possession in the land are not obligated to tithe. We see no mention of the widows, fatherless, strangers,
or even merchants giving a tithe. The Levites were commanded to give a tithe of what they received to
the kohenim. But even the Levites tithe was of the produce they received.
It is not by accident or coincidence that the cycle of feasts and the agricultural cycle coincide. YHWH
commanded that the men of the children of Israel appear before him three times a year at the place
where he placed his name.
Exodus 23:14 Three times thou shalt keep a feast unto me in the year. 15 Thou shalt
keep the feast of unleavened bread: (thou shalt eat unleavened bread seven days, as I
commanded thee, in the time appointed of the month Abib; for in it thou camest out from
Egypt: and none shall appear before me empty:) 16 And the feast of harvest, the firstfruits
of thy labours, which thou hast sown in the field: and the feast of ingathering, which is in
the end of the year, when thou hast gathered in thy labours out of the field. 17 Three times
in the year all thy males shall appear before the Adonai YHWH.
Exodus 34:20 But the firstling of an ass thou shalt redeem with a lamb: and if thou
redeem him not, then shalt thou break his neck. All the firstborn of thy sons thou shalt
redeem. And none shall appear before me empty. 21 Six days thou shalt work, but on the
seventh day thou shalt rest: in earing time and in harvest thou shalt rest. 22 And thou shalt
observe the feast of weeks, of the firstfruits of wheat harvest, and the feast of ingathering
at the year's end. 23 Thrice in the year shall all your men children appear before the
Adonai YHWH, the Elohim of Israel.
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Deuteronomy 16:16 Three times in a year shall all thy males appear before YHWH thy
Elohim in the place which he shall choose; in the feast of unleavened bread, and in the
feast of weeks, and in the feast of tabernacles: and they shall not appear before YHWH
empty:
Twice in these passages we are told that the men of Israel are to come up to Jerusalem and appear
before YHWH ELOHIM. We are also informed twice that the men were not to come up to Jerusalem
empty handed. In other words this was the time for the children of Israel to bring the first fruits of their
harvest as well as their yearly tithes and offerings. It was three times a year that the children of Israel
would divest themselves of their yearly tithe by going up to the feasts in Jerusalem. We should recall
here that every third year the tithe would be given within the gates of the giver. We should also note here
that there is a specific pattern starting to form around the commandments of the tithe. First, we realize
that the tithe is to be given three times a year at the feasts in Jerusalem. Second, we acknowledge that
every third year the tithe is to be given within the gates of the giver. Third, we must understand that if the
tithe is to be taken from the increase of the produce of the land of Israel then every sixth year there is an
abundant tithe followed by the seventh year when there would be no tithe at all. So we witness this
pattern for the tithe:
• Year One: The tithe goes up to Jerusalem
• Year Two: The tithe goes up to Jerusalem
• Year Three: The Year of Tithing within thy gates
• Year Four: The tithe goes up to Jerusalem
• Year Five: The tithe goes up to Jerusalem
• Year Six: The Abundant Tithe within thy gates
• Year Seven: Sabbatical Year No tithe.
For the sake of brevity I will address the last two questions, as to whom the tithe is given, and for what
purpose the tithe is given together. It is made very clear in the Torah that the tithe is YHWH’S portion. It
is equally clear that the tithe is for the support of those who have no inheritance in the land.
Numbers 18:21 And, behold, I have given the children of Levi all the tenth in Israel for
an inheritance, for their service which they serve, even the service of the tabernacle of
the congregation.
Numbers 18:24 But the tithes of the children of Israel, which they offer as an heave
offering unto YHWH, I have given to the Levites to inherit: therefore I have said unto
them, Among the children of Israel they shall have no inheritance. 25 And YHWH Spake
unto Moses, saying, 26 Thus speak unto the Levites, and say unto them, When ye take of
the children of Israel the tithes which I have given you from them for your inheritance,
then ye shall offer up an heave offering of it for YHWH, even a tenth part of the tithe.
Deuteronomy 12:19 Take heed to thyself that thou forsake not the Levite as long as
thou livest upon the
Deuteronomy 26:12 When thou hast made an end of tithing all the tithes of thine
increase the third year, which is the year of tithing, and hast given it unto the Levite, the
stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;
Those who have no inheritance in the land are to eat from YHWH’S portion. The tithes of the children of
Israel are to be understood as the bread or meat of YHWH’S table for the Levite, fatherless, widow, and
stranger within the land of Israel. Thus we should understand that at least a part of the reason for the
tithe is to support those without means to support themselves from the land. But this should not be
understood as the only reason for the command to give tithes.
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Deuteronomy 12:11 Then there shall be a place which YHWH your Elohim shall choose
to cause his name to dwell there; thither shall ye bring all that I command you; your burnt
offerings, and your sacrifices, your tithes, and the heave offering of your hand, and all
your choice vows which ye vow unto YHWH: 12 And ye shall rejoice before the YHWH
your Elohim, ye, and your sons, and your daughters, and your menservants, and your
maidservants, and the Levite that is within your gates; forasmuch as he hath no part nor
inheritance with you.
Deuteronomy 14:22 Thou shalt truly tithe all the increase of thy seed, that the field
bringeth forth year by year. 23 And thou shalt eat before YHWH thy Elohim, 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
YHWH thy Elohim 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 YHWH Elohim shall choose to set his
name there, when YHWH thy Elohim 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
YHWH thy Elohim 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 YHWH thy Elohim, and thou shalt
rejoice, thou, and thine household,
Here we witness another purpose for giving the tithe. The command that the tithe be brought up to
Jerusalem for a feast was in order to bring the giver, a token of the gift, and the recipient of the gift
altogether at the same time in the same place for a celebration. It was to be during the feast of the tithe
that the children of Israel were to be reminded of the fact that it was YHWH ELOHIM who brought them
out of bondage in Egypt, led them through the wilderness, brought them to this land which flows with milk
and honey, and now provides for them even in the land of Israel. By coming before YHWH and eating of
the very provisions that YHWH had given them, even the simplest of minds could make the connection
between the benevolence of YHWH and their continued existence in the land of Israel. The Torah
prescribes a prayerful declaration to be made at the time of giving of the tithe that reveals a great deal of
the purpose of the tithe.
Deuteronomy 26:12 When thou hast made an end of tithing all the tithes of thine
increase the third year, which is the year of tithing, and hast given it unto the Levite, the
stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;
13 Then thou shalt say before YHWH thy Elohim, I have brought away the hallowed things
out of mine house, and also have given them unto the Levite, and unto the stranger, to
the fatherless, and to the widow, according to all thy commandments which thou hast
commanded me: I have not transgressed thy commandments, neither have I forgotten
them: 14 I have not eaten thereof in my mourning, neither have I taken away ought thereof
for any unclean use, nor given ought thereof for the dead: but I have hearkened to the
voice of YHWH my Elohim, and have done according to all that thou hast commanded
me. 15 Look down from thy holy habitation, from heaven, and bless thy people Israel, and
the land which thou hast given us, as thou swarest unto our fathers, a land that floweth
with milk and honey. 16 This day YHWH thy Elohim hath commanded thee to do these
statutes and judgments: thou shalt therefore keep and do them with all thine heart, and
with all thy soul. 17 Thou hast avouched YHWH this day to be thy Elohim, and to walk in
his ways, and to keep his statutes, and his commandments, and his judgments, and to
hearken unto his voice: 18 And YHWH hath avouched thee this day to be his peculiar
people, as he hath promised thee, and that thou shouldest keep all his commandments;
19 And to make thee high above all nations which he hath made, in praise, and in name,
and in honour; and that thou mayest be an holy people unto YHWH thy Elohim, as he
hath spoken.
Within the prayerful words of this declaration the giver of the tithe acknowledges and vouches that YHWH
Elohim has indeed fulfilled the promise he made to Abraham, Isaac, Jacob and their seed to bring them
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into the land of milk and honey. The tithe from the land of milk and honey is the evidence that YHWH has
been faithful to his word. By obediently keeping the commandment to tithe from the land of Israel, the
giver likewise proves himself to be faithfully keeping the covenant and commandments of YHWH. In
many ways the giving of the tithe is a yearly renewal of the marriage vows made at Mount Sinai. This
pattern of giving and its subsequent declaration also is a means of teaching the succeeding generations
where the Israelites unique relationship to the land of Israel began. So it is by the regular giving of the
tithe from the land of Israel that each generation is reminded that they are still dependent upon YHWH for
their life, sustenance, and peace within the land of Israel.
For those of us who live outside the land of Israel there is no commandment for us to give a tithe of the
produce of our land, nor of our income. Does this mean that we should not give or be grateful for our
lives and sustenance? No! For those of us living outside the land of Israel Abraham and Jacob become
our examples. While we are not commanded to give a tithe from outside the land of Israel, we may still
voluntarily set a part a tenth of our income, resources, or time for the purpose of thanking YHWH,
supporting the work of YHWH even among the exiled. We should also realize that if we are called to be
the embodiment of YHWH ELOHIM in the world then it is our calling to be generous, benevolent, and
charitable toward others. We should never turn our back on need or opportunity to serve YHWH or
support his servants. But we should not confuse this voluntary giving with the commanded tithe. For
those of us living outside the land of Israel our giving of support and charity is simply another means for
us to declare our love YHWH and his worth in our lives.
For those living in the land of Israel who work with the produce of the land of Israel there should be a
tithe. The challenge the faithful farmers in Israel face is the fact that there is nowhere to take the tithe and
offering. Since there is no functioning temple and no functioning Levites in a pure state to receive the
tithe there is no way for the faithful to bring their heave offering . Some of the farmers in Israel, desiring to
keep the commandment of the tithe separate their tithe and then leave it to rot in the field, thus faithfully
being able to claim that they have not eaten of the holy thing within their gates. Others teach that until
there is a functioning temple there is no need to even separate the tithe from the rest of the produce. I
would suggest that separating the tithe and giving it to feed the widow, fatherless, and stranger would be
an acceptable alternative. The Torah is always about life!
Here we must emphasize that whether living in the land or in exile there is no excuse to neglect those in
true need or to do justice. The importance of justice and mercy were at the heart of Yeshua’s teaching
concerning the tithe.
Matthew 23:23 Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint
and anise and cummin, and have omitted the weightier matters of the law, judgment,
mercy, and faith: these ought ye to have done, and not to leave the other undone.
Let us take note of the fact that even in the time of Yeshua the tithe was of produce from the land.
Yeshua is rebuking the Pharisees and scribes for meticulously tithing even of the tiny herbs and spices of
the produce of Israel, while at the same time neglecting the heart of the tithe which is mercy and justices.
We must be clear that Yeshua did not say stop tithing or being meticulous in tithing, but that justice and
mercy should not be sacrificed for the sake of a legalistic self-righteous view of tithing.
While many ministries live from the generosity of others, we should not confuse our support for ministries
with the biblical tithe. We support ministry simply out of love for the word and work of YHWH. Whatever
is given to support ministry is simply a voluntary offering given from a loving heart for the sake of the
kingdom of YHWH. We should not however confuse our contributions and support of local
congregations, specific ministries or teachers with the biblical tithe. Nor should we become legalistic
about what percentage of our income we give. We are to love YHWH with all of our heart, mind and
resources. Everything we have is to be committed to serving YHWH. The number ten in the scriptures
implies completeness. By giving a tenth we are symbolically communicating our desire to commit our all
to the kingdom of YHWH. Whether we are caring for the well being of our family, feeding a hungry
neighbor, supporting a ministry or simply being a blessing to others we are to manifest the grace,
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benevolence, generosity, compassion, mercy, justice and righteousness of YHWH in every aspect of our
lives.
For those who belong to Christian churches or Messianic Congregations who own buildings and have full
or part-time paid staff to care for the congregation’s needs the expenses of such luxuries are just that;
expenses. The biblical tithe was not to serve as support for the annual operating budget of a
congregation. If a body of believers desires to have staff and a building then it should simply share the
obligation of these expenses. I want to be clear that there is nothing wrong with a body of believers
supporting staff and building. We should not however, understand such expenses as the purpose of the
tithe. Nor should we confuse any contribution towards such expenses as the commanded biblical tithe.
Again, for those living outside the land of Israel, we are free to give whatever the Holy Spirit puts on our
heart to give in support of YHWH’S work, word, and kingdom. Again we may look upon Abraham, Jacob
and even the generation of the children of Israel that came out of Egypt and gave all the necessary
resources for the building of the tabernacle as our example. In all these examples the people gave with a
willing heart stirred by the Holy Spirit.
Exodus 25:2 Speak unto the children of Israel, that they bring me an offering: of every
man that giveth it willingly with his heart ye shall take my offering.
Exodus 35:5 Take ye from among you an offering unto YHWH: whosoever is of a willing
heart, let him bring it, an offering of YHWH; gold, and silver, and brass,
Exodus 35:21 And they came, every one whose heart stirred him up, and every one
whom his spirit made willing, and they brought YHWH'S offering to the work of the
tabernacle of the congregation, and for all his service, and for the holy garments.
Exodus 36:5 And they spake unto Moses, saying, The people bring much more than
enough for the service of the work, which YHWH commanded to make. 6 And Moses
gave commandment, and they caused it to be proclaimed throughout the camp, saying,
Let neither man nor woman make any more work for the offering of the sanctuary. So the
people were restrained from bringing.
Oh that we should all have such a heart to give to the work of YHWH from a Spirit stirred and willing
heart, giving until YHWH constrains us from giving further.
I have been TRYING to find the good in all bad that happens.
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