Biblical Tithing in Ancient Israel: A Sacred System of Provision and Worship

The Hebrew word for tithe is ma’aser, meaning “a tenth”. During tabernacle and temple times tithing was not optional—it was a divine ordinance, woven into Israel’s covenantal life as a way to honor God and sustain His appointed servants. It was a very sacred system of provision and worship.

Unlike what the modern church practices, ancient Israel had different types of tithes, all of which were laid out in scripture. They practiced a multi-tiered tithing system, often understood as three distinct tithes. Each tithe had a specific purpose, frequency, and intended recipient or recipients. The tithing system followed a Sabbatical seven-year cycle. The seventh year was a year of release, or Shemittah. During this year the land rested, there was no tithes, and debts were forgiven. Afterwards another seven-year cycle began on the eighth year.

The first tithe was the Levitical Tithe. It  was to support the Levites (who had no land inheritance). It was freely given annually in years 1-2, and 4-5 of the 7-year cycle. From this tithe the Levites would give a tenth of what they received to the priests; from Aaron’s lineage (Numbers 18:21;26-28).

The second tithe was the Festival Tithe. It was used by families to celebrate feasts in Jerusalem when they went up three times a year for Pesach, Shavuot, and Sukkot. It was an annual tithe used in years 1-6 and was eaten in God’s presence, with joy, in Jerusalem. When going up to Jerusalem to celebrate the feasts tithes could be redeemed for money if transporting goods was impractical (Deuteronomy 14:22-26).

The third tithe was the Poor Man’s Tithe. It was designed as aid for the Levites, poor, widows, orphans, and strangers. It was freely collected and given at the end of every 3rd and 6th year of the seven-year cycle (Deuteronomy 14:28-29).

Tithing had spiritual significance: It was a declaration of trust and gratitude. It reinforced communal responsibility, sacred rhythm, and covenantal obedience. The act was often accompanied by a public affirmation of having fulfilled God’s commands, followed by a prayer for blessing.

Exactly what was tithed? Agricultural produce: grain, wine, oil, fruit. Livestock: every tenth animal passing under the shepherd’s rod was holy to the Lord.

Interestingly, no where in the Bible does it state that wage earners were to pay tithes. Tithe was paid on agricultural and livestock only. It was paid on what was owned in these categories and not on one’s income. So, where does this leave the modern church and its tithe teachings, and what about the Sabbatical year when no tithes were paid?

Going back further: tithes were paid by Abraham to Melchizedek, priest and king of Salem, and Jacob promised to give God a tenth of everything he owned way before there was a man named Moses (Genesis 14:20; Genesis 28:22). Even way back in Genesis we see that a tenth of possessions were given. Melchizedek was stated as being a priest and we don’t know exactly how Jacob would have paid his tithe. Some suggest he burned a tenth up on an altar as burnt offerings and others that he paid it to the poor and needy and still others that he may have paid it to a patriarchal father who acted as the family priest (firstborn).

I will leave this discussion here but I would love to hear some reader feedback.

Blessings,

Leisa