Transcript

A story is told of a circus strongman who had powerful hands. One of the things he would do is take an orange and squeeze it with his bare hand until every drop of juice came out.

Then he would dare the audience to find another drop because of how strong he was. He’d had other big, strong men come up and try to squeeze more out, but to no avail. No one could get more juice out of the orange.

On one occasion, a scrawny man with skinny arms came up and said he’d like to try.

Everyone roared with laughter, but the strongman gave him the orange. The man took it in one hand, and with all the strength he could muster up, he squeezed it.

To the shock of the strong man and the crowd, a drop of orange juice dripped out. Everyone couldn’t believe their eyes.

When asked how in the world he was able to squeeze out another drop of orange juice and where his power came from, the man replied, “Oh, it’s easy. I’m the treasurer for the church down the street. I know how to squeeze stuff out of folks.”

The tithe is often used in the church today to squeeze money out of its people. But the tithe was for Israel, and giving isn’t about doing so according to a rule or a percentage today. Giving is something that comes from the heart, as we are able. In this dispensation, it’s based on the grace of God and our freedom in Christ.

Deuteronomy 12:5-11:

“But unto the place which the LORD your God shall choose out of all your tribes to put his name there, even unto his habitation shall ye seek, and thither thou shalt come:

“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:

“And there ye shall eat before the LORD your God, and ye shall rejoice in all that ye put your hand unto, ye and your households, wherein the LORD thy God hath blessed thee.

“Ye shall not do after all the things that we do here this day, every man whatsoever is right in his own eyes. For ye are not as yet come to the rest and to the inheritance, which the LORD your God giveth you.

“But when ye go over Jordan, and dwell in the land which the LORD your God giveth you to inherit, and when he giveth you rest from all your enemies round about, so that ye dwell in safety;

“Then there shall be a place which the LORD your God 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 the LORD.”

Israel did not pay tithes during the 40 years that she wandered in the wilderness. This is because the tithe of the Law of Moses was tied to and connected with the promised land.

All 12 tribes of Israel were provided with manna by God during the years of their wandering. It was not until after Israel entered the promised land and was actually in it and possessing it that Israel was to tithe.

Verse 1 of this chapter states, “These are the statutes and judgments, which ye shall observe to do in the land, which the LORD God of thy fathers giveth thee to possess it, all the days that ye live upon the earth.”

And verses 10 and 11 state, “But when ye go over Jordan, and dwell in the land…thither shall ye bring all that I command you; your burnt offerings, and your sacrifices, your tithes…”

Under the law, the statutes concerning the tithe were to be observed when Israel possessed the promised land. And the tithe concerned the recognition that the promised land was God’s, and that the benefits of the land were theirs only because of God’s blessing. Thus, they gave their 10 percent from the land, acknowledging that fact.

Here in Deuteronomy, as Israel was preparing to enter the Promised Land, God’s law concerning the tithe was clarified and explained.

After Israel entered the Land, verses 5 and 11 state that God would choose a place “to put His name there.”

This means that God would choose a site for the tabernacle, the place where God’s presence would dwell in the land. God would set apart that place as the one central, national center for worship and the place where the offerings, sacrifices, and tithes in accordance with the law would be brought.

After Israel entered the land, among the places where God put His name in the land and the tabernacle was pitched was Shiloh (Josh. 18:1). Later, it was in Gibeon.

But the ultimate fulfillment of this “place” where God’s name would dwell came centuries later, when Solomon built the temple in Jerusalem.

At the dedication of the temple, Solomon told the people that God had told his father David, “But I have chosen Jersualem, that My name might be there” (2 Chron. 6:6).

Here in Deuteronomy, we see that God’s place of worship was to be a place of giving. They were to bring and give their offerings, sacrifices, and tithes to the Lord here. Tithes were given beyond the burnt offerings, sacrifices, heave offerings, and freewill offerings.

What is being taught here, however, is an additional tithe, another 10 percent, beyond the 10 percent that was to be given to the Levites.

That this tithe was eaten by the Israelites, shows that it is not the same as the first tithe.

That first tithe belonged to God alone and was given to the Levites and was not shared.

The second yearly tithe was used for a special occasion and was to be brought to Jerusalem for the festivals, or the feast days, and the national gatherings of Israel.

The first tithe, the Levites’ tithe, was dedicated solely to that tribe. This second tithe was a tithe that supported all the Jews who attended the yearly feast days of the Lord.

Unlike the first tithe, this tithe was part of the rejoicing and celebration of being in the presence of the Lord at the feast days at the tabernacle and later the temple.

After explaining that Israel should bring the tithes to the place of God’s name and tabernacle, verse 7 states, “And there ye shall eat before the LORD your God, and ye shall REJOICE in all that ye put your hand unto, ye and your households, wherein the LORD thy God hath blessed thee.”

This tithe was brought by the farmer to each of the 3 mandatory festivals: Passover, Pentecost, and Tabernacles.

Deuteronomy 16:16 reads, “Three times in a year shall all thy males appear before the LORD thy God 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 the LORD empty.”

The tithe provided food for the farmer, his family, friends, and others at the festival. It promoted unity among the children of Israel and with the Lord.

Three times a year, they all returned to the place of the Lord’s presence, where they shared food from the land with each other, and they would all consume this tithe together. It was like a national potluck dinner. And they ate it “before the Lord your God,” verse 7 says.

Eating and drinking this festival tithe before the Lord was a special occasion in Israel. And it was for the purpose of the people rejoicing and giving God praise for His blessings.

Later, after the temple was constructed, this tithe was taken to Jerusalem, and it was eaten there during the feast days before God’s presence at the temple.

And Israel being the Bride of Christ, this eating before the Lord and in His presence foreshadowed the special day that was coming for her in the marriage supper of the Lamb and dwelling in His presence in Jerusalem in the earthly, millennial kingdom.

Deuteronomy 14:22-26:

“Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.

“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.

“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:

“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:

“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.”

Israel was given more information here about the second tithe regarding the feast days. The tithe was a command; Israel had to set aside a tenth for this particular tithe.

The words translated “Thou shalt truly” and the word “tithe” are all translated from the same Hebrew word. The Hebrew word for “tithe” is repeated in the original.

Thus, it means “Tithe, tithe all the increase of thy seed.” The repetition gives emphasis to God’s will and His command of this practice.

It also would discourage the Israelites from looking for “loopholes” to try to give less than a true tithe, thinking that they were still meeting the Lord’s commandment.

Israel was to tithe and it was to be a yearly tithe of the increase of their seed, or their crops. The increase refers to the total yield of the field, whether grain or fruit.

The tithe came from the field, not from their wallet. Tithes were not money in the Old Testament. Tithes came from the land and were agricultural produce.

Verse 23 specified that it was “the tithe of thy corn [grain], of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks.” It included grain, wine, olive oil, and sheep and goats.

And of the festival tithe, verse 23 reiterates what chapter 12 also explained, “And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there.” Before the temple was built, this eating of the festival tithe took place wherever God had placed His tabernacle in Israel. Later, it took place in Jerusalem at the temple.

And at the gatherings of the feast days, they were commanded to consume their tithe of food. And while Scripture does not say, they likely shared what they could not eat with others.

In the church’s traditional teachings of the tithe, it is taught that the tithe is always given to others. But in this second tithe, you learn that most of that tithe was kept and used by the person who gave it. He brought it to Jerusalem to provide himself and his family with food and drink during their extended stay there for the feast days.

Since the farmer was to give himself a tithe of food, or a tenth part, to take to Jerusalem for his use at each mandatory feast day, he took three separate tithes each year for it.

He took 1/3 of this tithe in March or April for the Feast of Passover, 1/3 in May or June for Pentecost, and 1/3 in September or October for Tabernacles.

The tithe of this food and the eating of it were all done “that thou mayest learn to fear the Lord thy God always” verse 23 states. It was for Israel to recognize their dependence upon the Lord and to acknowledge His blessing. The meals furnished the occasion and had as their object for Israel to reverence the Lord and rejoice before Him.

God then gave some additional instructions for the tithe in verses 24-26.

When someone lived too far from Jerusalem, carrying the food tithe could be a burden and a struggle. It wasn’t easy to transport the grain, wine, oil, and animals over a great distance. So the Lord, in His mercy, made a provision for this.

This also reminds us that the tithes were not money, because money is no burden to carry over any distance.

God commanded that for this second tithe, their crops, fruits, and animals could be exchanged for money.

This also shows that this tithe is different from the first tithe for the Levites. In that first tithe, you could redeem or buy back the crops and fruits for their value, plus an added 20 percent. But you could not redeem the animals.

However, in this tithe, the Israelites were permitted to exchange both their animals for money, as well as the crops, fruits, and animals.

After they sold their crops and animals for money at home, verse 25 states, “Then shalt thou…bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose.”

They were to take that money and travel to the temple in Jerusalem for the feast day. And whenever they arrived there, then the law commanded, “…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.”

Upon arriving in Jerusalem, the farmer and his family were to use all that money to buy food and drink for the festival. And he was permitted to buy “whatsoever thy soul desireth.” He could purchase whatever he desired, which included oxen or sheep to eat, or wine or a similar drink.

And then at that feast day, the law told Israel, “and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household.”

Deuteronomy 14:27-29:

“And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.

“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:

“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.”

This is the third tithe that is explained in the Law of Moses. There were three tithes for Israel. The first tithe was the annual tithe for the Levites. The second tithe was for the three annual festivals. The third tithe was for the poor and the needy.

God commanded Israel to care for the needy and the poor in Israel through a tithe that was to be given every third year.

The first tithe went directly to the tribe of the Levites. The second tithe went to Jerusalem. This third tithe was to stay in one’s area and hometown. It pertained to those “within thy gates” in, near, and around one’s home.

The Levites in the cities and towns of Israel were expected to be among the poor since they owned no land, thus verse 27 reads, “And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.”

The Levites did not give a tithe to the poor. From the annual tithes given to them, they gave a tenth part of them to the priests at the tabernacle. And the poor did not tithe at all. They only received the tithe.

Since the poor were not in possession of land from which the tithes came, and since the poor received tithes, God did not require the poor under the law to tithe.

This explains why there is no record that Christ ever tithed. He did miraculously provide money for the temple tax for both Him and Peter in a fish’s mouth.

But this was not the tithe. Tithing is not about money in Scripture; it concerns crops and produce from the promised land and the animals that are raised on it.

The Lord lived and ministered under the law and kept it perfectly. He was not required to tithe under the law. Our Savior was poor, and He did not possess land or animals.

As the Lord Himself said, “The foxes have holes, and the birds of the air have nests; but the Son of man hath not where to lay His head” (Matt. 8:20).

The reference to “thy,” “thou,” and “thee” here in verses 27-29 is the landowner, the farmer who is required to pay the tithe. “The Levite that is within thy gates” is a reference to a Levite living in the farmer’s town or locale.

The Levites had no inheritance of land. The tithe was their inheritance. But for those with an inheritance of land, they were commanded not to forsake the poor Levites who lived in their area, and that “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.”

This poor tithe was made “At the end” of the Jewish year. And it was made every three years. This third year was called “the year of tithing” in Deuteronomy 26:12.

This verse reads, “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.”

This third year was called “the year of tithing” because all three tithes were due that year: the Levite tithe, the festival tithe, and the poor tithe.

For those who put themselves under the law, they must keep ALL the law, Scripture says.

Likewise, tithing under the law was a complete package with three inseparable parts. You cannot pick and choose just one tithe and 10 percent. It’s an all-or-nothing thing.

The poor tithe was made up of “all the tithe of thine increase the same year,” or the produce of that year. It did not include animals. It was made up of grain, fruit, and nuts.

This tithe was to be laid “up within thy gates.” It was stored in town, within its gates for the protection and distribution of the tithe.

This tithe was given so that “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” (v. 29).

Once every three years, the poor tithe was given by the farmers in Israel, and the produce they gave was stored up within the individual towns in the land to provide for those in need. This tithe was used to feed the Levites, the orphans, the widows, and even non-Israelite, Gentile strangers, or foreigners, who lived among the Israelites in the land.

There is debate and discussion about the tithes and whether there were 2 or 3 tithes. I think it is clear from Scripture that there were three.

Also, though it is a source outside of Scripture, the Jewish historian Josephus, who lived from around 37 to 100 AD, wrote of the tithes and stated that in Israel one-tenth was given to the priests and Levites each year, one-tenth was to be applied to feasts each year, and that a tenth besides these two was to be given to the poor every third year.

Israelite farmers were required to pay a tenth of their animals and produce each year to the Levites, and also to separate out a tenth of their animals and crops for the feast day celebrations. Thus, they had a 20 percent tithe every year.

Then every third year, they had a 30 percent tithe, when they gave a third tithe for the poor and the needy. Averaging this out, they had a 23 1/3 percent annual tithe.

It’s difficult for those who teach and even require tithing to ask their church members for 10 percent, but how much more difficult would it be for them to ask their members for 20 percent every year and 30 percent every three years!

When someone claims that God required a 10 percent tithe for Israel and that we should follow this same principle, that isn’t true. The Jews paid a 20 percent annual tithe, and 30 percent every third year.

Because the details of the tithe in Scripture are pushed aside and traditional teachings are followed, a straight 10 percent is what is required and accepted amongst most in the church.

But on top of this, we learn from Scripture that there was no tithe every seventh year and every fiftieth year. Imagine a church requiring no tithes for an entire year!

Exodus 23 teaches Israel’s landowners and farmers that the land was neither to be sown nor reaped every seven years. This Sabbatical year of rest gave the land time to rejuvenate for greater productivity in subsequent years.

But, of course, this eliminated the tithe of crops which came from the land (Ex. 23:11). During that time, the land was open for the poor to eat freely from it. They were allowed to take and glean any produce from the field that grew by itself that year.

Leviticus 25 teaches of the year of jubilee, which took place every 50 years. It was another year in which Israel was not to sow or reap the land and to let it rest, and thus, a tithe again could not be given.

Since this followed a Sabbatical year in year 49, observing the Jubilee year in year 50 meant 2 years of rest in a row for the land, and no tithes were required either year!

Now, imagine a church that believes in tithing, telling its people not to tithe for two entire years! That’s not likely to happen.

Traditional teachings are a problem in the church. It’s almost like a given in most churches and among most believers that “Well, of course, we are supposed to tithe.”

But what does the Scriptures say? What is a tithe? Why was it given? How much was given? As we answer these questions from Scripture, it might surprise you to find that tithing is not what you expect it to be.

The Apostle Paul warns us to “Beware lest any man spoil you through philosophy and vain deceit, after the tradition of men…” (Col. 2:8).

We must be vigilant and alert to the dangers of the tradition of men, which leads us away from the truth of Scripture.

We need to go back to the Bible to ensure that the things we are doing in the Church align with the Bible’s teachings and what God’s Word teaches the Church today under grace.