What is the Tithe?
According to the American Heritage College Dictionary, to tithe is to contribute or pay a tenth part of one’s annual income for support of the clergy or church.
According to the Torah, tithe is defined in two ways:
A tenth of your land and fruit increase (income) which includes but is not limited to grains, wine, oil, certain fruits, nuts and herbs. These are items which can be divided into very small quantities without breaking them apart, and are a lasting product (i.e., they can be dried or converted into other products). *
A tenth of your larger items that cannot be easily divided, or that would be rendered unfit if divided. They are defined as the last tenth of perishable goods. These items include livestock such as cows, sheep and goats. **
As a result of the Torah’s definition of these multiple tithes, one person or family may have many income sources (or increases) from which to tithe; one for grain, one for wine, one from the herd(s), etc. In other words, it would be a tithe for each income source (or increase) you have. The key word with tithing is increase.
* Deut. 12:17-18; 14:22
** Deut. 14:23
Pre-Mosaic Biblical Examples of the Tithe
Gen. 14: 17-24 – Of the reclaimed property, Abram gave a tithe to Melchizedek. After his men ate, Abram returned the remaining spoils to the proper kings, minus the tithe and portion for the men who went with him, taking nothing for himself. In this case it is important to note that Abram’s tithe was due to Elohim blessing him with victory at that point in time, and not from his normal annual increase, which is not mentioned (this is the first mention of a tithe, where Abram rescues his nephew Lot from captivity).
Gen. 28: 10-22 – Jacob did not set aside anything he received during his exile. Jacob applied the tithe on what he had at the time of his return compared to when he left (i.e., his increase). Jacob’s tenth was given to Elohim in the form of sacrifices as well as building the alter at Bethel. Therefore, Jacob applied the tenth on his increase due to Elohim blessing him at his return, neglecting any incremental increases during his 20 years in Laban’s house.
Why Do We ‘Tithe’?
Tithing is a command from Elohim.* He commands tithing from His people in order to support the kingdom in seven primary areas or functions (listed in no particular order):
Services of the temple (maintenance, daily offerings, lamp oil, bread, etc.)
To give to the High Priest and his family (Num. 18)
To help the poor or stranger who is within your gates
To help the widow
To help the fatherless
To give to the Levite who has no inheritance (Num. 18)
To travel to and celebrate the three annual pilgrimage feasts (Deut. 16:16-17). This requires planning, discipline.
Most modern day religious organizations collect ‘tithes’ to finance their operations and pay church expenses and ministries such as outreach programs, missionaries, schools, clergy and facilities expansion or maintenance. There are, however, a few exceptions.
Jehovah’s Witnesses do not collect tithes from their congregants. They encourage their members to donate what they can and give periodic financial statements to their congregations. Jewish synagogues typically charge monthly or annual membership fees and additionally charge for attending High Holy Day celebrations, rather than collect tithes. They do this to avoid breaking Torah. The Torah does not allow anyone to collect a portion of the tithes except the Priesthood. However, the Priesthood no longer exists. Thus, this method avoids making the people and the Rabbinate break the Torah, but still enables the synagogue to finance its daily operations.
* Deut. 26:12-13
Scriptural Citations for the Tithe
Lev. 27: 30-33 – Although money is not actually listed here, in order to repay a cow or sheep the 1/5 is commonly believed to be in the form of money, since it is not possible to repay 20% of a cow or sheep without killing the animal. This is supported in Lev. Chapter 5 when a 20% penalty is paid and it is based on the “valuation” of the original animal. The tenth animal (increase) to pass under the rod (branding iron or, variously, grading and inspection) belongs to Elohim. This limit helps to protect the poor from tithing themselves further into poverty and to prevent portions of animals being given as a tithe (breaking the Noahide laws),* which then could only be used for food.
Num. 18:19-32 – According to this passage tithes (heave offerings) from the Children of Israel are given to the tribe of Levi, and then the very best tenth from the Levites is given to the High Priest. Notice that this is not worded as a tithe of the tithe, rather it states it as a tenth of the contribution offering from the people. This is due to the fact that the High Priest is not to receive the last tenth like the Levites, Rather, he must receive the best tenth (Elohim’s portion). Also note that the High Priest does not tithe. All this is in exchange for services of the Levites and the High Priest.
Deut. 12:1-28 – This passage tells us where we are to eat of our tithes and other offerings. The place of Elohim’s choosing will be discussed below. Verses 17 and 18 include among those who are to eat of the tithe, everyone in your house as well as the Levite. The offerings, including a portion of the tithe, are to be eaten by not only the Levite but also you and your household.
Deut. 14:22-29 – Elohim eventually placed His Name in Jerusalem on Mount Zion while His people lived in the land of Israel. Today it is much more ambiguous as to where exactly Elohim places His Name. Elohim originally resided in the Holy of Holies in the temple. As believers we are taught that Elohim dwells inside each of us, and that we are each a temple to Elohim. We are a people without a nation. However, Elohim created and commanded the feast days to be celebrated from generation to generation, even during the exile in Babylon.
The Messiah and all the apostles including Paul celebrated Elohim’s feast days irrespective of where they were in the world when the feasts arrived. For example:
John 2:13-25 Yeshua celebrates Passover in Jerusalem
John 4:20-26 No longer worship at Jerusalem
John 5:1-9 Yeshua celebrates a feast in Jerusalem
John 6 Yeshua celebrates Passover
John 7 Yeshua celebrates Tabernacles
John 12:12-18 Yeshua celebrates His last Passover
Acts 2 The disciples celebrate Shavuot (Pentecost)
Acts 18:20-21 Paul desires to keep the feast in Jerusalem
* The sages understood the terms of Elohim’s new covenant with man as consisting of seven laws (often called the Noahide Laws) which they deemed binding on all humankind. Some have seen a relationship between these laws and the four requirements of Gentile believers in Acts 15. While there may be some relationship, we should not suppose that Acts 15 reflects a belief in the Noahide Laws. Some have suggested that Gentile believers are only beholden to the seven Noahide Laws, and they should therefore not practice the other laws of Torah. This is to deny the full participation of Gentile believers in and among the People of Elohim. Gentile believers are grafted into Israel (Romans 11) and are subjects of the King of Israel. To relegate Gentile believers to a level of merely ‘sons of Noah’ is to deny the work of Messiah on their behalf (see First Fruits of Zion, Torah Club Volume Five, Pgs. 37-38).
Where Are We to ‘Tithe’?
The Bible is very clear as to where you are to tithe. We go three times a year where Elohim places His Name (Jerusalem) . The first season/tithe is for Passover, the second season/tithe is for Shavuot (Pentecost), and the third season/tithe is for the Feast of Tabernacles (Booths). Jacob gave us an example back in Genesis. You do not calculate your tithe until the feast arrives. For example, if between Passover and Shavuot your flocks give birth to ten new lambs but one dies the day before Shavuot, then you calculate your tithe on the nine because Elohim did not bless you to have the full ten. Thus, from your flocks you have no tithe that season.
Deut. 16:16-17 – These are the three times per year males are to appear before Elohim each year. When you appear before Elohim where He places his Name, you are not restricted on how you spend your tithe. You are to spend it on whatever your heart desires (Deut. 14:26). Today, some spend their tithe on goods and services at each of the three pilgrimage feasts.
Deut. 26:12-15 – The third year of tithing we take that tithe and give it to the Levite, the poor/stranger, the fatherless and the widow who is within our gates and hold a “local feast” rather than bringing it to the temple. This is an important commandment that allows the locals who live in your area that cannot travel to attend the feasts three times a year to get to participate in celebrating the feasts of Elohim at least once every three years.
How to Tithe (Biblically) *
First Tithe Season – The first tithe is for Passover/Unleavened Bread, and lasts seven days. The tithe consists primarily of the last tenth of your flocks (sheep and goats) and a tenth of your wine and a tenth of your herbs (see Deut. 14:28-29).
Second Tithe Season – The second tithe season is for Shavuot (Feast of Weeks), which follows 7 weeks after the wave sheaf offering on Shabbat morning during the Feast of Unleavened Bread. This tithe consists primarily of a tenth of your wheat, barley and other grains, and Spring fruits and dairy products.
Third Tithe Season – The third tithe is for Tabernacles (Booths), which follows 5 days after the Day of Atonement and lasts seven days. This tithe consists primarily of the last tenth of your herds, flocks, and a tenth of your nuts, summer fruit and oils.
The above process is done for two consecutive years, traveling to the place where Elohim chooses to place His Name. The third year is a local feast within your communities.**
Mat. 23:23-24 – The practice of tithing small herbs from your gardens came about for those who did not grow crops. Merchants, scribes, bankers, lawyers, government officials and the like would grow herb gardens and tithe on the herbs they grew. This practice is still done today in most orthodox Jewish homes. Though this example is a rebuke of the Pharisee practice of neglecting and misapplying other laws which they routinely broke, but imposed on others, it points out that the practice has been around for at least 2200 years.
Mal. 3:6-10 – In this example the prophet is rebuking the people and telling them to return to Elohim and His commandments in the Torah. They have been neglecting the Levite, poor/stranger, fatherless, widow and all of Elohim’s feasts. In this rebuke the people are instructed to give all their tithes to Elohim to replenish His house, thus requiring them to celebrate the feasts of Elohim and obey the Torah. Earlier in Malachi Chapter 1 the prophet is pointing out that the Priests were offering lame and blind animals to Elohim, in direct opposition to Torah (Mal. 1:6-14; 2:1-2).
2 Chron. 31:1-10 – In this example (Hezekiah restores Temple worship) the people brought all their offerings and tithes, donating them to the temple which was used to re-build the Priesthood and restore the Temple’s functions.
* Note: Alternative interpretations exist, but Scripturally speaking these three seem to portray the predominant intent. See Alternative Interpretations.
** Deut. 14:26-29; 26:12
Common Questions About ‘Tithing’ Today
Do I ‘tithe’ on my gross or net income?
This question sparks much debate among Christians, even though Yeshua answered this question directly. Believers get confused because we live under governments that take taxes out of our paychecks and (for some) demand that we pay percentages of what we receive every quarter. This was a problem for the Jews during Messiah’s time and in part why tax collectors were so hated. Two thousand years ago everyone was “self-employed,” meaning that your employer did not pay your taxes for you. In some cases people were required to pay a flat tax to the government, and in other cases it was based on how much earnings you received during a given collection cycle. This presented a serious problem for the Jews in particular because they did not know how to tithe. The issue boiled down to this dilemma: If you pay the tithe on everything you receive and the government taxes you on everything you receive, then due to the whim of the governmental tax rates you are bringing home less, and your tithe is figured on too high of an increase. If you pay only one but not the other you are breaking the Torah by either not tithing correctly, or not living by the tax laws of the land in which you live. Some underhanded spies tried to trap Yeshua into saying either only tithe or only pay taxes, and thus get Him to tell the people to break Torah.*
Luke 20:19-26 – Yeshua’s comment was brilliant in more than one way. Not only did He manage not to tell the people to break the Torah, but also pointed out how to correctly follow the tithe laws. He told them “give to Caesar what is Caesar’s, and to Elohim what is Elohim’s.” This simple statement means you do not tithe on someone else’s income (or increase). Would you tithe on your neighbor’s sheep if it was temporarily in your care? No, that is against the Torah because it is not your sheep. Would a banker tithe on your savings account? No, that would break the Torah because it is not the bank’s money. If a friend handed you his shirt because he was going swimming would you return only 90% of his shirt because you tithed on it and gave 10% to Elohim? No, that is against Torah because it was not your shirt. Thus, you cannot tithe on the government’s income (increase) because it is not yours; you would be breaking the Torah if you did.
What about estimated income if my final income is not the same as the estimate, and my taxes are more or less?
Elohim thought of this in advance and gave us the example of Jacob and the commandment that your tithe is calculated three particular times each year. If, for example, you over paid your estimated taxes, when the government returns the overpayment, that becomes a part of your tithe-able income (increase) for that tithing season. If you underpaid your estimated taxes, then for that season (in the U.S. the season would usually be around Passover) you would pay more and thus you have less income (increase) to tithe from. This method of calculating the tithe by the end of the season self-corrects for any over or underpayment of taxes.
Why am I not supposed to treat taxes like a bill, just like other bills?
This question comes up only because we have income taxes rather than flat taxes. Let’s say your government decided to charge a flat head tax instead of an income tax. You would be prosecuted for not paying the flat fee, regardless of your income (increase). Thus, it is not treated like a bill. Just because our government chooses a more elaborate tax system it does not suddenly make your taxes owed on your income your money. The government may change the tax laws every year, but that does not change the fact that your taxable amounts are their income (increase), not yours. Remember, your tithe is on your increase, not the government’s.
What if I overpay my ‘tithe’ before my taxes are calculated?
The Torah does not allow for an overpayment because you are to calculate the tithe at the end of the three seasons and, presumably, you will have knowledge of your taxes due when the season ends because you will know your income (increase). If, however, you do for some reason over pay your tithe, you do not take it back; that portion is Elohim’s and it will remain Elohim’s and you do not exchange it. This is not a bad thing, however. Keep in mind that you spend this tithe on the feasts as well as for the poor/stranger, fatherless, and the widows.
What if I do not celebrate the Feasts of Elohim?
That is between you and Elohim. Your tithe is to be used for each of the seven items (applicable today) listed above. If you choose to ignore or delete any of them for whatever reason that is a choice you alone must make. Please, however, do not fall into the sins that Malachi addressed by ignoring them all (Mal. 1: 6-14).
What if I want to ‘tithe’ on my gross income?
That is fine if you want to. The Torah does not condemn anyone for giving more. However, do not boast or proclaim that you give more or claim that Elohim or the Torah commands that you give more. This would be a personal choice on your part and is between you and Elohim. Just don’t parade your generosity before men, to extol yourself, as the Pharisees did.
What if I do not have enough ‘tithe’ to travel to the feasts?
It is the responsibility of the believing community you live in that they hold local feasts every three years for less fortunate people or families to attend. It is also the responsibility of the local community to try to help you to attend if Elohim has blessed them abundantly in that tithe season.
* Mat. 22:15-21; Luke 20:19-26
Alternative Interpretations
We read in Deut. 26:12, “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, …” The question arises as to how we should understand the “tithe of the third year” in this verse? The Sages of old noted the seeming disparity between this verse and that of Num. 18:21-24. Here, the Children of Israel are commanded to present the tithe and give it to the Levites. This tithe becomes the possession of the Levites in exchange for their service in the Temple. However, in Deut. 14:22 the tithe is consumed by the one who brings it, but it must be eaten in the Temple precincts (“where Elohim chooses to place His name”). The Sages reasoned that since the Torah speaks of the tithe of the third year, there must also be a tithe of the first and second year, although the text does not mention such. Accordingly, the Sages concluded that tithes must be taken from crops and herds on a three year cycle. Every year, the first tithe was given to the Levite. During the first and second years, the second tithe was to be taken. It had a higher degree of sanctity and must be eaten in Jerusalem. During the third year, the “tithe for the poor and disadvantaged” was to be taken. This cycle was to be repeated every three years, with the exception of the Sh’mittah (Sabbatical seventh year) and the Yovel (Jubilee year, the 50th year following the cycle of seven Sabbatical years). During these specific years, no tithes were to be taken on produce of the fields, since all produce was to be “ownerless.” Also, according to the Rabbis, one was obligated to tithe only on what one rightfully owned.
In the Torah, the tithe is applicable only to the produce of the fields, the fruit of the vines and trees, and to the flocks. There is no indication in the text that one was commanded to tithe money or other goods. One may argue that this is because the ancient Israelite culture was agrarian, but to extend the laws of tithing to anything other than crops and livestock is to go beyond the clear meaning of the text. In addition, the idea that tithes should be paid to teachers other than the Levites is not found in the Torah. However, teachers were to be supported by those who benefited from the teaching, but this was not taken from the tithe. The tithe specifically went first to the Levites, then towards commanded communal gatherings of rejoicing at the Temple (Deut. 16:16), and finally to the disadvantaged.
Incorporation of the tithing laws beginning in the 3rd and 4th Century Christian Church were developed upon the erroneous teaching that the Church had replaced Israel, and thus the elders and bishops of the Church stood as the new priesthood. The historical fact that the Roman Catholic Church placed the title of “priest” upon her clerics became the logical extension of this teaching. The Protestant Church simply followed suit in this teaching of tithes as support for the Church itself.
The emphasis placed upon the careful discharge of the commandment of tithes to the poor and disadvantaged (Deut. 26:12) illustrates the heart of Elohim toward the disadvantaged. Since the tithe was a major contributing factor in sustaining the poor and disadvantaged within Israel (i.e., the Levite, the sojourner within the gates, the orphan, and the widow), it became an essential element in the overall maintenance of the community.
Conclusion
Tithing is a Biblical commandment from Elohim, and we are to try to follow the principles and the intent of the commandment as closely as we possibly can, within the context of our present cultural setting. Similarly, we are to try to live out the other commandments of Torah as best as we know and understand them and, again, within today’s context.
Ultimately, the principles of tithing center on the fact that everything belongs to Elohim, and that we honor Him as the Giver of all good things when we give back some of our wealth in order to help others within our community. In doing this we manifest our thanksgiving for being a part of His chosen people (Deut. 26:16-17).
Finally, please understand that this overview of the Biblical tithing is not advocating against giving support to your local congregation or place of regular worship. We can practice in part the principle behind tithing by giving support or offerings. Offerings were not required as such, but were to be the grateful expression of a thankful heart. If Elohim has blessed us, in all the many ways only He can do, we can offer our thanksgiving by supporting His work through gifts and offerings. This you should do only as the Spirit leads you; not through intimidation of a passed plate, annual commitment cards, pleas for funds to add onto a church building, etc. In effect, the tithe serves as the foundation for offerings, and through both we experience what the mitzvah of tithing intends to teach us.
Tithing is a term clearly defined in the Bible. It should not be used in any manner outside of its intent. If you give or offer support, call it that – don’t call it ‘tithing.’ To commingle the two terms is to mix Biblical truth with man’s corrupted usage of the Word of Elohim (see, e.g., Deut. 28:64; Ezek. 22:26-31, 34:1-10).
(Rev. 07/24/16)
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