The Evolution of the Tithe

by Sidney Dosh, Jr. 

BIBLE STUDIES 

  HOME
In the Hebrew language the word tithe is derived from the Hebrew word, "aser"
meaning ten. The "ma'aser," or tithe, thus means the tenth part. Since this implies
the application of this tenth part we find that "ma'aser" has come to mean the giving
of a tenth part which is, as we shall see, the normative contribution that person is
expected to offer under Biblical law.

The practice of "tithing" was not limited to God's people. We find that this was a
widespread practice among other religions and cultures outside Israel and the
Semitic peoples. An examination of Hebrew Scripture reveals an apparent conflict
in the application of the tithe which can only be explained through the process of
evolution of the tithe as it relates to custom, need, and tradition.

Early References In Scripture

Early references to tithing in Scripture are not clear, making it difficult to provide
any definite historical picture of the practice. The tithe is associated with an
acknowledgement of a position of power or control exercised by a recognized deity,
a combination of a recognized deity-ruler, or the recognition of a monarch. These
tithes are actually better described as tributes or sacrifices in which the minimum
offering is one tenth, thus a tithe.

Although not a tithe in the purest sense we find as early as Genesis chapter 4 a
sacrifice being offered to God by Abel and Cain. It is inferred from this text that the
practice is one that must have been observed by them and we can conclude that
Adam must have made offerings also. We can see from the text of the Scripture that
one offering was accepted and one was rejected and even though the rejection was
not attributed to a percentage as a tithe implies, nevertheless, there is a basis for
acceptance established.

In Genesis chapter 14 we find the first use of the word "tithe" in connection with
Abraham. In this case the tithe was offered to the king-priest of Salem,
Melchizedek, and was a portion of the spoils of war that Abraham accumulated in
his battle with Kedorlaomer. This offering, being from the spoils, is unlike later
tithes that were given from the produce of the land, but the percentage offered is the
same and must bear some significance in authenticating the norm which was later
established.

From the account of Jacob at Bethel, in which Jacob promised to pay a tithe to God
in exchange for safe passage to his father, Isaac, we can assume that the practice of
tithing to God was at least known if not already in observance (Gen. 28:22). A
reference to this at Bethel by the prophet Amos in the 8th century BCE is an
indication that tradition had established this as an authority for the tithe as a
normative offering.

Tithes are not mentioned in the Book of the Covenant, the earliest written source of
laws that has been preserved in the Hebrew Scriptures. The code for tithes was later
established in the book of Deuteronomy. The most plausible explanation for this is
that in the Book of the Covenant the offering of First Fruits is mentioned and the
consensus is that the later code and the practice of First Fruits were of a common
origin. These two were simply combined into one code which was designated
"tithe."

Tithes in Deuteronomy

It is clear from the reading of the Hebrew Scriptures that the primary purpose of the
tithe was to remind the people, who had been chosen by God to be His own people,
that the things of life that sustained them were given by God for their use. The tithe
then became an offering of acknowledgement and devotion. This tithe was rendered
from the produce of the soil, was eaten by the offerer, and his household, at a central
sanctuary. The Levite, a member of the priestly tribe, was the invited guest and the
occasion was considered a sacred feast. The practice developed whereby those that
lived a distance from the central sanctuary could sell the offering rather than
transport it, using the money to purchase such food as they might desire at the feast
(Gen 14:22-27).

In addition to the tithe as outlined above, Deuteronomy speaks of a tithe to be

offered every third year. It is unclear whether or not this is an additional tithe or
simply a new designation for the tithe in those years alone. It is clear that this tithe
was specifically for charitable purposes and that it was distributed to the Levite, the
sojourner, the fatherless, and the widow. Since the Levite had no inheritance in the
land, it seems that this tithe was clearly taken in order to provide for the needs of this
tribe. The rationale behind the non-distribution of land to the Levite was to free him
for service to the Lord. Thus the offering to the Levite was an acknowledgement of
God's ownership evidenced by the support of His chosen priests.

Although to many scholars the question of the tithe of the third year being an
additional tithe receives a negative response, the question of the tithe in relationship
to the offering of First Fruits is not so clear. First Fruits is mentioned quite close to
tithe (Gen. 26:1-15) which would tend to support the contention that the two are one
and the same. The basket of first fruits, which was taken to the central temple and
presented along with a prayer of thanksgiving, was probably a symbolic act that
accompanied the requirement to provide the tithe. The further command to "rejoice
in all the good which the Lord your God has given to you" could be taken to refer to
the feast that was to follow the offering.

The complication arises when in Gen. 18:4 we find a verse stating that the first fruits
were to be given to the priests, a provision that was not connected to the outline of
the tithe. This is a problem that cannot be logically solved. Suffice to say that over
the years, as custom developed, the designation of the tithe and the practice of tithing
simply evolved as the Scripture was interpreted and reinterpreted.
 Tithe in the Priestly Code

Although there is debate as to which occurred first, the tithe as outlined in

Deuteronomy or the offering to the tribe of Levi as outlined in Leviticus, it is clear
that the responsibility for supporting the Levites fell to the other tribes.

It is also not clear why the addition of cattle was made into the priestly requirement.
It is quite clear that the tithe originally was an offering of agricultural produce, not of
cattle. In a later passage (Lev. 27:32-33) cattle are included and this is confirmed in
II Chr. 31:5-12. This discrepancy can only be attributed to the ongoing development
in the cultic practice. The practice continues into post-exilic times and is ultimately
taken for granted as evidenced by the prophetic reference in Malachi, chapter 3.

The establishment of the Levitical inheritance actually is outlined in Numbers

chapter 18 beginning with verse 21. At this point we see the application of the tithe
change. Whereas previously the tithe of the first, second, fourth, and sixth years had
been set aside and consumed by the person making the tithe, now the command is
given to bring "all" the tithes to the Levites "in return for their service for which they
serve, even the service of the tent of meeting" (Num. 18:21). The Levites in turn
were to give a tenth of this to the priests. The command to give a tithe of the cattle
does not specify whether this is to the priest or the Levite.

These various contradictions are explained by assigning them different codes. The
earliest law is considered to be the one outlined in Deuteronomy, and was shared by
the priests and laymen, and then every third year by the poor. The provision
outlined in Numbers was a modification to provide for the support of the Levites
which became necessary when the local places of worship were eliminated with the
completion of the central Temple.

Rabbinical Commentary On The Tithe

In Talmudic interpretation the rabbis could not have tolerated the implication that
there is a "contradiction" in the codes of tithing. They viewed the two accounts as
complimentary and consequently there can be no contradiction between them. The
explanation given resulted in a provision for three kinds of tithes:

1. That given to the Levites as outlined in Numbers chapter 18 and designated

the "first tithe" (ma'aser rishon);
2. The tithe that was to be brought to the Temple in Jerusalem and consumed
there by the owner and his family was the "second tithe" (ma'aser sheni), this
tithe being taken from what was left after the first tithe had been appropriated
(i.e., 1/10 of the remaining 9/10's);
3. The portion of the tithe to be given to the poor (ma'aser ani). Thus two tithes
were taken every year except the seventh (Sabbatical) year: Nos. 1 and 2 in
the first, second, fourth, and fifth years; Nos. 1 and [number presently
missing] the third and sixth year.

Furthermore the rabbis concluded that the tithe was to be taken indiscriminately,
whether produce or cattle or anything else subject to tithing. The basis for including
monetary income, which later became the norm especially for those dwelling in the
cities, was the word "all" in the verse in Deuteronomy 14:22 ("be sure to set aside
tenth of ALL that your fields produce each year").

By the third century BCE this interpretation was placing a heavy burden on the
population. The ordinary peasant had to pay an annual tax of ten percent and then
spend an additional ten percent during the few days of feast at the Temple. Thus for
many it became common practice to simply avoid the payment altogether. However,
the most pious maintained the letter of the law as evidenced by an excerpt from the
book of Tobit. He states:

I used to go to Jerusalem with the first fruits and the firstlings and the tenth of the
cattle and the first shearing of the sheep and give them to the priests, the sons of
Aaron, for the altar; and the tenth of the corn and the wine and the oil and the
pomegranates and the rest of the fruits to the sons of Levi, who ministered in
Jerusalem; and the second tenth I tithed annually for the six years and went and
spent it each year at Jerusalem; and gave it unto the orphans and the widows and the
proselytes who attached themselves to the children of Israel, I brought it and gave it
unto them in the third year (Tobit 1:7ff).

For those that did not set aside the tithe various means were devised to ensure that
the tithe would be paid. A later practice was to require that the purchaser of the
grain set aside the tithe on the grain if he was not certain that the seller had done so.
This became an ordinance known as demai. Practically this law nullified the
institution of the tithe (ma'aser) so far as purchasers were concerned. In point of
fact only the pious observed the ordinance, but it relieved the government from the
responsibility of strict enforcement and, at the same time, enabled the purchaser to
protect his own conscience. There were many abuses of the law, both in the failure
to observe payment as well as the failure of the priests to make proper distribution.
Nevertheless, these were the parameters of the Judaic tradition prior to the
destruction of the Temple in 70 CE.

Tithing In Later Judaism

With the destruction of the Temple in 70 CE, the need for the services of the priests
no longer existed. Slowly they were absorbed into the social structure and the tithe
evolved from a method of support for the priestly sacrificial system to a method of
support for those who were devoted to the study or Torah and the needy.

At the same time the application of the tithe to produce was only applicable to Eretz
Yisrael. The primary basis for the tithe became firmly established as a monetary
offering known as "ma'aser kesafim." At the same time the shift was made from the
sacrificial and the application of the tithe was considered an act of righteousness or
"tzedakah."

There was no attempt to redefine the amount to be given. One-tenth remained the
norm and the Sages continued to attached considerable importance to the observance
of this requirement. The rationale that was provided for the gift was the same as had
been observed throughout history, a recognition of God's provision. The text used to
underline the basis for this recognition was: "Who has given Me anything
beforehand, that I should repay him? Whatsoever is under the whole of heaven is
Mine" (Job 41:3). Those who did not live up to the requirement were considered to
have an "evil eye," a reference to Pro. 28:22.

Furthermore, those that honor the requirement are promised a reward for their
obedience, a reward that was material as well as spiritual (see Mal. 3:10). Rabbinic
literature contains numerous references to one who is generous in his giving, clearly
stating that to do so will not diminish the wealth of the donor, but, on the contrary,
will preserve it and even increase it.

Today the obligation is to tithe to charity one-tenth for each Jewish man and woman.
There are lists which enumerate the way in which the calculation of the tithe is to be
made; those who are exempt from the tithe; how to set aside the tithe; improper uses
of the tithe; legitimate uses of the tithe; and how to dispose of the tithe. These lists
are too lengthy to include here. This information may be found in any of several
books listed in the Bibliography.

It is interesting to note that Jewish law sets both a minimum (one tenth) and a
maximum (twice one-tenth) for donations to charity. This permits an individual an
opportunity to exercise his or her own conscience in determining the level of his or
her giving while at the same time preventing the law from becoming merely a code
of fixed taxation.

The upper limit has the further function of prohibiting one from becoming overly
generous, either out of a sense of guilt or a sense of duty, and thus becoming a
subject of charity himself. This underscores the Jewish disagreement with early
non-Jewish religions in which the "ideal poverty" was held up as the goal of the truly
righteous. This concept of poverty runs contrary to the Torah and is considered
unrealistic as a universal standard.

A Selected Bibliography

(1) Buttrick, George Arthur, ed. The Interpreters Dictionary of the Bible. 4. New York: Abingdon
Press, 1962.

(2) Charles, R. H., ed. Apocrypha and Pseudepigrapha of the Old Testament. 2 vols. Oxford, 1913.

(3) Cheyne, Thomas Kelly, D.D., ed. Encyclopaedia Biblica. IV. New York: MacMillan Company,
1903.

(4) Domb, Cyril. Maaser Kesafim, New York: Feldheim Publishers, 1980.

(5) Driver, R. S. R., D.D. "Deuteronomy." The International Critical Commentary, New York:
Charles Scribners Sons, 1916. 166-173

(6) Finkelstein, Louis, Ph.D. "Some Examples of Maccabean Halaka." Journal of Biblical Literature.
49 (1930) 20-42.

(7) Landman, Issac, ed. The Universal Jewish Encyclopedia. 10. New York: KTAV Publishing
 House, 1969. 254.

(8) Levitan, R. Reuben. The Jewish Monetary Code of Ten Per Cent. Jerusalem: Haktav Institute,
1985.

(9) Oppenheimer, Joseph. Ma'aser. New York: Shengold Publishers, 1971.

(10) Singer, Isidore, Ph.D., ed. The Jewish Encyclopedia. XII. New York: Funk and Wagnalls
Company, 1905.

(11) The Bible.

BIBLE STUDIES 

  HOME

Deuteronomy 26 - Presenting Firstfruits and Tithes

A. Instruction for bringing the firstfruits and tithes.

1. (1-4) Bringing the firstfruits to the priest.

And it shall be, when you come into the land which the LORD your God
is giving you as an inheritance, and you possess it and dwell in it, that
you shall take some of the first of all the produce of the ground, which
you shall bring from your land that the LORD your God is giving you,
and put it in a basket and go to the place where the LORD your God
chooses to make His name abide. And you shall go to the one who is
priest in those days, and say to him, “I declare today to the LORD your
God that I have come to the country which the LORD swore to our
fathers to give us.” Then the priest shall take the basket out of your hand
and set it down before the altar of the LORD your God.

a. When you come into the land: The Promised Land lay just across
the Jordan River, and though there were formidable obstacles (such as
a Jordan River swollen by Spring floods and the mighty armies of
Canaanites), God still assured them that they will come into the land.

b. Some of the first of all the produce of the ground: Numbers

18:12 speaks of the firstfruits that must be regularly brought to the
priests, but the firstfruits described here in Deuteronomy 26 seem to be
a special offering of firstfruits, from the first of the harvest they gain in
the Promised Land.

c. Set it down before the altar of the LORD your God: Firstfruit
giving obviously honored the LORD, because it gave the LORD His
portion off the top, before any was used for one’s self.
2. (5-10) The words of thanks and praise at the giving of firstfruits.

And you shall answer and say before the LORD your God: “My father
was a Syrian, about to perish, and he went down to Egypt and dwelt
there, few in number; and there he became a nation, great, mighty, and
populous. But the Egyptians mistreated us, afflicted us, and laid hard
bondage on us. Then we cried out to the LORD God of our fathers, and
the LORD heard our voice and looked on our affliction and our labor and
our oppression. So the LORD brought us out of Egypt with a mighty hand
and with an outstretched arm, with great terror and with signs and
wonders. He has brought us to this place and has given us this land, ‘a
land flowing with milk and honey’; and now, behold, I have brought the
firstfruits of the land which you, O LORD, have given me.” Then you
shall set it before the LORD your God, and worship before the LORD
your God.

a. And you shall answer and say before the LORD your God: This
wonderful confession of thanks remembered the history of Israel from
the time of Jacob and his family in the land of Canaan, to the family’s
going down into Egypt, and to the eventual deliverance and Exodus
into the Promised Land.

b. He went down to Egypt and sojourned there: Israel spent some

400 years in Egypt. Yet in the course of God’s eternal plan, it was
nothing more than a sojourn. We can often focus so much on our own
time of trial or misery that we think that it defines our whole life; God
saw Israel’s experience in Egypt as a sojourn.

c. Few in number; and there he became a nation, great, mighty,

and populous: This was the major reason God had for sending Jacob
and his family on their sojourn in Egypt. When they lived in Canaan,
there was great risk of the family just assimilating with the wicked,
pagan peoples around them. To prevent this, and to allow the nation to
grow, God sent them down to Egypt, which was a very racist society,
and who would not intermarry with Israel. Therefore, they could go
down there few in number; and there he became a nation, great,
mighty, and populous.

d. And now, behold, I have brought the firstfruits of the land: This
initial giving of firstfruits when Israel came into the Promised Land was
an appropriate way to say “thank you” to the LORD. This giving, and all
giving done with the right heart, is a proper way to worship before the
LORD your God.

3. (11) So you shall rejoice.

So you shall rejoice in every good thing which the LORD your God has
given to you and your house, you and the Levite and the stranger who is
among you.

a. Rejoice in every good thing which the LORD your God has
given to you: When we receive from the LORD, and give back to Him,
it makes us rejoice. It is the proper response of a creature to his
Creator, who has supplied him with all good things.

4. (12-15) The prayer for the giving of the tithe.

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, then you shall say before the LORD your God: “I have removed
the holy tithe from my house, and also have given them to the Levite, the
stranger, the fatherless, and the widow, according to all Your
commandments which You have commanded me; I have not transgressed
Your commandments, nor have I forgotten them. I have not eaten any of
it when in mourning, nor have I removed any of it for an unclean use, nor
given any of it for the dead. I have obeyed the voice of the LORD my
God, and have done according to all that You have commanded me. Look
down from Your holy habitation, from heaven, and bless Your people
Israel and the land which You have given us, just as You swore to our
fathers, ‘a land flowing with milk and honey.’ “

a. When you have finished laying aside all the tithe: The tithe was
required of Israel every year, but every third year, the tithe was given
not only to the Levites for their support (as was instructed in Numbers
18:21-24), but was to by shared by the Levite, the stranger, the
fatherless, and the widow, so they may eat within your gates and
be filled.

b. Then you shall say: The prayer described here shows that the
giving was done with the right kind of heart. God not only wants us to
give, but to give with the right heart.

i. Right giving is done according to God’s Word: According to

all Your commandments which you have commanded me.

ii. Right giving is done within the context of a whole life of

obedience: I have not transgressed Your commandments,
nor have I forgotten them.

iii. I have not eaten any of it . . . nor have I removed any of it:
Right giving genuinely sets aside what is to be given unto the
LORD.
 iv. Nor given any of it for the dead: Right giving is not done
superstitiously; “Putting food in a grave with a dead body was a
common Egyptian and Canaanite practice, which is most likely
what the Israelites were not to emulate.” (Kalland)

v. Look down from Your holy habitation, from heaven, and

bless Your people: Right giving is done with the expectation of
blessing.

B. Moses’ exhortation to Israel.

1. (16) A call to complete obedience.

This day the LORD your God commands you to observe these statutes
and judgments; therefore you shall be careful to observe them with all
your heart and with all your soul.

a. This day the LORD your God commands you to observe these
statutes and judgments: Deuteronomy 4:1 began this long section
with the words Now, O Israel, list to the statutes and the judgments
which I teach you to observe. From Deuteronomy chapter 4 through
chapter 26, Moses has reminded Israel of God’s commands. Now he
exhorted them to keep the commands.

b. therefore you shall be careful to observe them: Sometimes we

need to be instructed regarding the law of God; sometimes we need to
be reminded regarding the law of God. But most often, we need to be
exhorted regarding the law of God. We know what to do, but we need
to be encouraged to actually do it.

2. (17) Israel’s proclamation.

Today you have proclaimed the LORD to be your God, and that you will
walk in His ways and keep His statutes, His commandments, and His
judgments, and that you will obey His voice.

a. Today you have proclaimed the LORD to be your God: Israel

was to proclaim two things. First, that the LORD to be their God.
Second, that they will walk in His ways and keep His statutes. The
two go together, because the identity of our God is always
demonstrated by the direction of our obedience.

3. (18-19) God’s proclamation.

 Also today the LORD has proclaimed you to be His special people, just
as He promised you, that you should keep all His commandments, and
that He will set you high above all nations which He has made, in praise,
in name, and in honor, and that you may be a holy people to the LORD
your God, just as He has spoken.

a. The LORD has proclaimed you to be His special people: Israel’s

obedience to the LORD would be more than rewarded. God promised
that He exalt an obedient Israel, to set them high above all nations
which He has made, in praise, in name, and in honor.

© 2006 David Guzik - No distribution beyond personal use without permission

The Biblical view of tithing and firstfruits is of great importance to those people hoping to
follow a godly pattern for giving in their lives. Overlapping greatly in sense and practical
application, firstfruits and tithing are two concepts that merge in several ways in the Biblical
text. Understanding these concepts and putting them into practice will greater align the life of
the Christian with the desires of God.

The Origin of Firstfruits

1. The Hebrew word for firstfruit is "reshit," a word meaning "first things" or "beginning." The
word is used often in the Old Testament to refer to beginnings (Genesis 1:1; 10:10), firstborn
(Genesis 49:3), or rank (Numbers 24:20). However, the most common usage refers to the
first parts of a harvest (Exodus 34:26), a meal (Numbers 15:20), or a product (Deuteronomy
18:4). The firstfruits were originally the very beginning portion of what one received, and
among the Israelite people, these firstfruits were to be given to God.

The Development of Firstfruits

2. The firstfruits in the Old Testament did not begin as a "tithe" in the modern sense. While the
firstfruits did refer to the first portions of a harvest, it gradually developed to mean the best
part of any product. The purpose for giving the firstfruits was to express thanksgiving to God:
he was the one who had saved the Israelites and provided for their rescue. By giving him the
first and best, they expressed their trust that God was the one in control of all their produce
and that he would continue to bring in the rest of the harvest.

The Origin of Tithes

3. The word for tithe, "maaser," is used 32 times in the Old Testament. It can refer to a tenth
given to the Lord (Genesis 14:20), but more often the word is used in reference to a portion
taken from the source of income of the individual. The purpose of the tithe in Israel was to
provide payment to the Levite tribe (Numbers 18:21), the tribe that surrendered any right to
land in exchange for serving the Lord. Therefore, every other tribe was to provide for their
sustenance by bringing a portion of their own produce. Later, the tithe became generally
understood as that portion of produce that belonged to the Lord's (Malachi 3:8).
 The New Testament Understanding of Firstfruits

4. In the New Testament, firstfruits are primarily understood in a spiritual sense. There is little
discussion of the implications of firstfruits for the giving of the Christian; rather, the
firstfruits of the Spirit are a down payment (Romans 8:23) and Christ is the firstfruits of those
who have died (1 Corinthians 15:20, 23).

The New Testament Understanding of Tithes

5. Jesus speaks strongly against the Jewish leaders who had kept the strict 10 percent tithe but
had disregarded the purpose behind giving to the Lord (Matthew 23:23). The only other
mention of tithes is in Hebrews, in discussing the role of Abraham and the temple (Hebrews
7:5-9). However, there are several places where the principle of giving is at work in the
church. Paul asks the church on numerous occasions to set aside money to give (2
Corinthians 8-9; Romans 15:25-32). Perhaps, then, "tithing" in the sense of the Old
Testament tenth is no longer necessary. What is now required is a heart obedient to God, a
heart bound to give not only 10 percent but rather much more. The Christian has a
responsibility to give from what is received to care for the church. Those who follow Jesus
are no longer bound to give 10 percent; they are required to let God have complete control
of their finances, giving as much as they can to bring glory to God.

Ads by Google
Generous Giving
Biblical perspectives on generosity and stewardship.
www.GenerousGiving