Word Study "Tithe, tithes, tithing," Cf. Strong's Gen 14:20 And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all. (KJV) 4683 Heb. maaser--a tenth, a tithe. Abraham delivered a tithe of the spoils of battle to Melchizedek after defeating the confederacy of the kings. Gen 28:22 And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee. This is not a command of God, per se, but a personal vow taken by Jacob cf. v. 20. Lev 27:30-32 30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD's: it is holy unto the LORD. 31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. 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 the LORD. (KJV) 4683 Heb maaser, as above. A tithe of the increase of the land was holy unto the Lord. Holy 6944 Heb. qodesh--consecrated, dedicated, hallowed. The tithe was dedicated to the Lord to be used in whatever way He commanded. Num 18:24-28 24 But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, 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 the LORD 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 the LORD, even a tenth part of the tithe. 27 And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress. 28 Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD's heave offering to Aaron the priest. (KJV) 4683 Heb. maaser, as above. A tithe of the national increase in the land of Israel was to be delivered to the Levites in their cities--there were 48 of them in all Israel (Jos 21:41), with their outlying fields. Of the tithe received by the tribe of Levi, a tithe was to be given in turn to the priesthood of Aaron for temple use (cf. Neh 10:37-38, below). Note v.8 says, "And the Lord spake unto Aaron, Behold, I also have given thee charge of mine heave offerings...by an ordinance for ever." This indicates that the tithe in Israel was regulated by an ordinance of the Law (cf. the feast file section "Rightly Dividing the Law"). Num 18:30-31 Therefore thou shalt say unto [the Levites], When ye have heaved the best thereof from it, then it shall be counted unto the Levites as the increase of threshingfloor, and as the increase of the winepress. 31 And ye shall eat of it in every place, ye and your households: for it is your reward for your service in the tabernacle of the congregation. After the Levites would have met their obligation to the Aaronic priesthood by giving them their tithe, the remainder would be theirs to consume in all their households in all their scattered communities. Du 12:6 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: (KJV) 4683 Heb. maaser, as above. Du 12:11 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: (KJV) 4683 Heb. maaser, as above. Du 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: (KJV) Heb. 4682, as above. After destroying the pagan religious shrines and their religious abominations, Israel were to save up a tithe to take with them to celebrate God's festivals in the place that He would designate after their arrival in the Promised Land. Du 14:22-23 Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat be- fore the Lord thy God, in the place which he shall choose to place his name there, the tithe...(KJV) 6237 Heb asar--to tithe, take or give a tenth. This again refers to the tithe to be eaten of by the people at God's annual festivals after their establishment in the Promised Land. The tithe was contingent upon Israel's settlement in and and continued occupation of the land of Canaan. Du 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; (KJV) 6237 asar, as above, and 4682 maaser, as above are used. The sense may be that a part of the third year tithe was to be given for distribution among the needy. Remember, Jesus said, "For ye have the poor with you always, and whensoever ye will ye may do good unto them..." (Mk 14:7, KJV). That good was done for them largely through the distribution of part of the third year tithe. I Sam 8:15,17 [The king] will take the tenth of your [increase]. Samuel relates to Israel what the cost will be of making for themselves a king--another tenth would need to be paid to the king, to support a government bureaucracy. 2Chr 31;5-6 5 And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the fields; and the tithe of all things brought they in abundantly. 6 And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps. (KJV) 4683 Heb. maaser, as above. A tithe of the national increase was again received in the cities of Judah under the reforms of King Hezekiah. 2 Chr 31:11 Then Hezekiah commanded to prepare chambers in the house of the Lord; and they prepared them. 12 And brought in the offerings and the tithes and the dedicated things faithfully: over which Cononiah the Levite was ruler, and Shimei his brother was the next. (KJV) Heb 4683, as above. Hezekiah had chambers prepared in the temple complex to recieve the abundance of tithes, offerings, and dedicated things. Under God's national economy there was more than enough for everyone, v.10. Neh 10:37-38 37 And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage. 38 And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house. (KJV) Heb. 4683 maaser, with 6237 Heb. asar, as above. The tithe of the increase of the Jewish nation was delivered to the cities of the Levites and overseen by the Aaronic priests. The Levites were to have their tithes in all the cities of their tillage. Tithes were not delivered to Jerusalem--a tithe of the national tithe was delivered there to the Temple complex. Neh 12:44 And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes, to gather into them out of the fields of the cities the portions of the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites that waited. (KJV) 4683 Heb. maaser, as above. The tithe of the produce of the land was gathered into the storehouses in the cities for the priests and Levites. Neh 13:4-114 And before this, Eliashib the priest, having the oversight of the chamber of the house of our God, was allied unto Tobiah: 5 And he had prepared for him a great chamber, where aforetime they laid the meat offerings, the frankincense, and the vessels, and the tithes of the corn, the new wine, and the oil, which was commanded to be given to the Levites, and the singers, and the porters; and the offerings of the priests. 6 But in all this time was not I at Jerusalem: for in the two and thirtieth year of Artaxerxes king of Babylon came I unto the king, and after certain days obtained I leave of the king: 7 And I came to Jerusalem, and understood of the evil that Eliashib did for Tobiah, in preparing him a chamber in the courts of the house of God. 8 And it grieved me sore: therefore I cast forth all the household stuff of Tobiah out of the chamber. 9 Then I commanded, and they cleansed the chambers: and thither brought I again the vessels of the house of God, with the meat offering and the frankincense. 10 And I perceived that the portions of the Levites had not been given them: for the Levites and the singers, that did the work, were fled every one to his field. 11 Then contended I with the rulers, and said, Why is the house of God forsaken? And I gathered them together, and set them in their place. (KJV) 4643 Heb. maaser, as above. Eliashib the priest and Tobiah had abused the tithe for the Levites (v.5,10), until Nehemiah found out what they were doing and made reforms. This is what happened when all the tithes went to a central "headquarters" instead of to the cities designated for the Levites as commanded in Num 18:24-28,31. Neh 13:12-13 Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries. And I made treasurers over the treasuries...and their office was to distribute to their breth- ren. (KJV) 4643 Heb. maaser, as above. After Nehemiah's reforms the tithes were taken to the outlying treasuries, more than one, not a central treasury at the Temple. From the treasuries distribution would be made to the Levites, who would in turn tithe to the Aaronic priesthood (cf. Neh 10:37). Amos 4:4 Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years: (KJV) 4643 Heb. maaser, as above. The prophet implies that sacrifices and the tithe given after three years are transgression if given at Gilgal or at Bethel, to the false shrines in Israel. Mal 3:8-10 8 Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. 9 Ye are cursed with a curse: for ye have robbed me, even this whole nation. 10 Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. (KJV) 4683 Heb. maaser, as above. Tithes were not being given and the Temple service was being neglected. The nation would not be blessed unless the tithes were given and received as God had commanded. This is speaking nationally of blessings God would give for obedience to Him. It leaves us with the question, are tithes required where there are no Levitical cities or Temple to receive them? The Temple service would suffer were the national tithe not de- livered to the Levites in their cities, because the Levites were obliged to tithe of their increase to supply the Temple service at Jerusalem (cf. Num 18:28). Mat 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. (KJV) 586 Gr. apodek- atoo--to tithe (as a debtor or creditor), tithe. The Pharisees tithed scrupulously according to Judaic laws. Lk 11:42 But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone. (KJV) 586 Gr. apodekatoo, as above. Jesus brings the same indictment as above. Tithing according to legal minutiae didn't carry much weight with Jesus, but it made the Pharisees feel self-righteous. Lk 18:12 I fast twice in the week, I give tithes of all that I possess. (KJV) 586 Gr. apodekatoo, as above. Jesus gives the parable wherein the Pharisee is feeling self righteous about all the legalisms he observes, including tithing. But the humble tax collector was justified, not the scrupulous tithe giver. Heb 7:5 And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: (KJV) 586 Gr. apodekatoo, as above. cf. Jos 18:7. The Tribe of Levi inherited the priesthood, much as Joseph inherited the birthright (I Chr 5:2) and Judah inherited the scepter (Gen 49:10). The Aaronic priests were of the Tribe of Levi, though only a small fraction of it. The tithe of the national increase went to the Levites to sustain them in all their cities (cf. Num 18:30-31, Neh 10:37). Heb 7:6 But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. (KJV) 1183 Gr. dekatoo--to tithe, give or take a tenth, pay or recieve tithes. Abraham gave a tithe of the spoils of his victory over the kings to Melchisedec, who was not a Levite, but Priest of God Most High. Heb 7:8 And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth. (KJV) Gr. 1181 dekate-- a tenth or tithe. Heb 7:9 And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham. (KJV) 1183 Gr. dekatoo, as above. Abraham figuratively paid tithes on behalf of Levi, showing that Melchisedec is greater than Levi, being the Priest of God Most High. Summary Abraham gave a tithe of the spoils of battle to Melchizedek. Jacob vowed to give a tenth of his increase to the Lord. The nation of Israel was commanded to tithe of the produce of the land to the Tribe of Levi when they came into the Promised Land. The tithe of the produce of the land was to include the crops of the fields, the fruits of the orchards and vinyards, as well as the increase of their herds of cattle and flocks of sheep and goats. This tithe was holy unto the Lord and dedicated to Him as His own (Lev 27:30). The Lord specified that it was to be given to the Levites (Num 18:24). A portion of the tithe was to be used yearly by the people for their attendance at the annual festival of the Lord in a place that He would designate in the Land of Promise. Yet another portion was to be given after three years to provide for the needy (Deut 26:12). The prophet Amos implies that it is transgression to give of one's tithe to false religions such as that existing in Israel at the time. Israel had not turned from the false religion set up by Jeroboam after his rebellion against Rehoboam. When the remnant of Judah returned to Judea after the Babylonian captivity, a tithing economy was established in Judea. The tithe of the produce of the fields was delivered to the Levites in the cities, of which a tithe was given to the Aaronic priests for the Temple service at Jerusalem. Under the management of Eliashiab and Tobiah, the Levites' portion of the tithe was diverted to Tobiah's warehouse at the Temple instead of to the Levites. Nehemiah had to straighten the problem out when he returned from Babylon. Then the tithe was restored to the Levites in the city treasuries. These were not banks or financial institutions where money was stashed in safes, but storehouses for produce. The word for "treasuries" in Neh 12:44 and Neh 13:12 is the Heb. owtsar--armory, cellar, garner, storehouse, treasure house; from the Heb. atsar--to store up, to lay up in store, treasure. Here it refers to the warehouses, storage facilities, or barns where the produce of the land was kept. In the Gospel accounts, Jesus chides the Pharisees for their meti- culous tithing of each of the little herbs of the garden as contrasted to their gross neglect of the spiritual obligations of their religious profession. Comment In general the tithes spoken of in the Bible do not refer to money per se, but to the agricultural produce of the land. God designated the tithe of the increase of the land to go to the Tribe of Levi so that they would be provided with food and the means of livlihood in all their households in return for their service in His behalf. In turn the Levites tithed to the Aaronic Priesthood for the Temple and its related services and activities. Since the Aaronic Priesthood were part of the Tribe of Levi, they too tithed for the Temple service, which they were called upon to perform in their courses (cf. I Chr 23). Herbert W. Armstrong used to teach that since Melchizedek received tithes of Abraham, and Christ was Melchizedek, Church members should therefore pay tithes to Christ. The manner in which this was to be done was to send one's money in to the Worldwide Church of God at Pasadena, California in the amount of a first tithe of one's gross income, plus a third tithe amounting to another 2/7 of a tithe of one's gross income, plus a tithe of a second tithe of one's gross income, plus generous offerings to be collected at festival sites, plus whatever additional contributions one could scrape together. When one considers that all this would be exacted before taxes were paid, one begins to understand God's indignation toward those who would enrich themselves by grinding the faces of the poor, as He says in Isaiah 3:14-15. The Scriptures on tithing were distorted for the purpose of making merchandise of God's people (II Pet 2:3). Herbert W. Armstrong paid himself an annual salary of at least two hundred thousand dollars (cf. "In Transition", March 25, 1996). In today's economy that would be the equivalent of around half a million dollars. I suppose one could speculate as to whether the man was motivated altogether by altruistic considerations or whether selfish materialistic factors came into play, but that may best be left to the discretion of the reader. By stark contrast to Church organizations that instruct their ad- herents to send in a tithe of their incomes in cash to a centralized headquarters, the tithes in ancient Israel were delivered to the scattered cities of the Tribe of Levi in the form of produce of the land. Of the tithe received by the Levites for their livlihood, a tithe was in turn given to the priesthood for the Temple, so that only one percent went to the central Jerusalem "Headquarters." One gets the feeling that something may be rotten in the State of Denmark, or at least in the state of Church organizations that solicit tithes of their members'income to be sent in to their central offices. Tithing was a national "taxing system" used to support the Tribe of Levi and the Temple complex in Jerusalem. The Aaronic Priest- hood were a small percentage of the Levites, and may have received expense money when it came their turn to serve at the Temple. Other than that they recieved their prorated proportion of the national tithe that went to their tribe. On average the Levites would have had an income about 10% above that of the other tribes. Of the na- tional income, one tenth went to the Tribe of Levi, who in turn gave one tenth of that to support the Temple complex, which absorbed only one percent of the people's increase. The tithing system ended with the captivities, but was reinsti- tuted in Judah with the restoration under Ezra and Nehemiah insofar as it could be made to work without ten tribes. The system ended when the Jewish state was destroyed by the Romans. In the Old Testament, the tithe was essentially a national tax, of which one percent went to support the Temple. Modern religious charlatans often maintain that they need their parishioner's "tithe money" in order to do their "Work," but it was never done in that manner in the Bible. In practice the lion's share of the money garnered under such pretenses goes to support the preacher and his organization. A person who feels duty bound to give a tithe of his income for religious purposes would be well advised to administer it personally. Otherwise all he may have is some false prophet's word that his money is being wisely spent. In Amos 4:4 the prophet says that the tithe spent on false religions is transgression. The Scriptures do not support the idea of a tithing system be- ing instituted by the church of God. There is no New Testament example of this being done. Human nature being what it is, however, Nicolaitane religious practitioners of the ancient doctrine of Balaam, the synagogue of Satan, find it needful to erect corporate entities, or idols called "Churches of God," to which they instruct the laity to sacrifice in order to maintain their mystic mediatory priesthoods, the various "ministries" of these Churches. This assess- ment may seem a bit too harsh, but let him gainsay it who can. (Re. the associated files on the Nicolaitnes, Balaamites, and false teachers). Re: Exodus six genealogy-- Levi | --------------------------------------------- || | Gershon Kohath Merari || | -------- ---------------------------------- ---------- || | || | | | Libni Shimi | || |Mahali Mushi | || | Amram Izhar Hebron Uzziel | | | ------------------------------- ---------------- |||| | ||| Aaron Moses Korah Nepheg Zichri Mishael |Zithri Elzaphan This is not the complete genealogy given in Ex 6. Of Aaron and Moses' generation of the Levites, eight persons are mentioned, which would indicate that the Aaronic Priesthood would have been on the or- der of one eighth or 12 1/2% of the Levites. The liklihood is that they comprised less than one tenth, since individual descendents of Gershon and Merari are not mentioned here. Ten percent or less seems a likely proportion of Levitical Aaronic priests to Levites. It is not difficult to reckon that since one twelfth of the people, that is the Tribe of Levi, received one tenth of the national income, of which they gave a tenth to the priests and the Temple, that the av- erage Levite, including the priests, earned about 10% more than the ave- rage citizen of Israel. The priests of ancient Israel then, as long as they observed this God-ordained system of tithing, could not enrich themselves at the "laity's" expense as has seemed to be the practice in modern Church organizations. This was a national economic system and is not directly applicable to modern Church organizations, who might do well to recall that Jesus said, in Mat 10:8, "...freely ye have received, freely give..." and that He also said in Mat 6:24, "Ye can- not serve God and mammon." How much more blessed it is to give rather than to receive!