Tithing in the Torah

Tithing in the Torah

Dr. Don Meecha

Today, our English word tithe, a tenth, comes from the Old English word Teogoþa, meaning the same.  A tithe or, a tenth, is a 1/10 part of something, paid out of voluntary contribution.  Sometimes the tithe has been used as a duty or an imposed charge on people to support religious organizations.  Today, the tithe, or tithing, is treated as voluntary & usually transacted in cash or paid in cheques, stocks, property, legacies & at times assets bequeathed by a will. Historically tithes were paid in agricultural products or other assets.  There are specifically mentioned products in the Books of Leviticus, Numbers & Deuteronomy which outline the specific items to tithe on & how the tithe is to be given. The tithing system in Israel was to be organized into a 7 year cycle corresponding to the weekly/annual rotation for the land’s Sabbatical rest; every year, at the 1st harvest from First Fruits/Bikkurim to Pentecost/Shavuot & at the 2nd harvest of Sukkot/Booths the tithe was separated from the grain, wine & oil.  And, in regards to other fruit & produce the Biblical requirement of the tithe can be a source of debate so, please see Deuteronomy chapter 14 & specifically verse 22.  Unlike other offerings, which were restricted to consumption within the tabernacle, the yearly tithe was to be given to the Levites & they would consume the products & the money for themselves & their families (Numbers 18:31-14). On years one, two, four & five of the Biblical cycle, God commanded the Children of Israel to take a second tithe that was to be brought to the city of Jerusalem; for the context please see Deuteronomy 14:23.The owner of the produce was to separate & bring 1/10 of his finished produce to Jerusalem after separating the First Fruits.  However, if the family lived too far from Jerusalem & delivering the produce would cause it to rot on the journey, the tithe could be redeemed in coins, see Deuteronomy 14:23. Then, the Bible required the owner of the redeemed coins to spend the tithe "to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything your heart desires. Deuteronomy 14:22-27 outlines this procedure & practice. Implicit in the commandment concerning this tithe was an obligation to spend the coins on items meant for human consumption. According to the Hebrew Scriptures, the second tithe could be brought to Jerusalem any time of the year and there was no specific obligation to bring the second tithe to Jerusalem for the Festival of Sukkot. The only time restriction was a commandment to remove all the tithes from one’s house in the end of the third year (Deuteronomy 14:28).The third year was called “the year of tithing” & can be found in Deuteronomy 26:12-14.  Here the Israelites were to set aside 10% of the increase of the land & they were to give this increase, or tithe, to the Levites, strangers, orphans & widows. These tithes, were in reality, more like taxes for the people of Israel & were mandatory, not optional giving. This tithe was to be distributed locally “within the gates” of the local city in which they lived.  Please see Deuteronomy 14:28 concerning the support given to the Levites & the assistance to the poor.The Levites, also known as the tribe of Levi, were descendants of Levi & they were assistants to the Israelite priests, the children of Aaron, & therefore, a subset of the Tribe of Levi.  A Levite did not own or inherit any territorial land & were restricted to no one location, please see Numbers 18:21-28. Their function in society was that of service in the Tabernacle & the Temple.  Their duties included teaching, intercessors & trusted civil servants who supervised the weights & scales & witnessed agreements. The goods donated from the other Israeli tribes were their source of sustenance. They received from "all Israel" a tithe of food or livestock for support & in turn would set aside a tenth portion of that tithe for the Aaronic priests in Jerusalem.