Understanding the Tithe: A Deep Dive into Biblical Principles

The Hebrew word for tithe is ma’aser, meaning “a tenth.” During the times of the tabernacle and temple, tithing was not optional. It was a divine ordinance woven into Israel’s daily life. This practice honored God and sustained His appointed servants. Tithing was a sacred system of provision and worship.

In contrast to modern church practices, ancient Israel had various types of tithes, each outlined in scripture. They operated a multi-tiered tithing system, often understood as three distinct tithes. Each tithe had a specific purpose, frequency, and intended recipient. The tithing system followed a Sabbatical seven-year cycle. The seventh year was known as the year of release, or Shemittah. During this year, the land rested, no tithes were collected, and debts were forgiven. After this, another seven-year cycle began in the eighth year.

The Levitical Tithe

The first tithe was the Levitical Tithe. This tithe was meant to support the Levites, who had no land inheritance. It was freely given annually during years 1-2 and 4-5 of the seven-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 Festival Tithe

The second tithe was the Festival Tithe. Families used this tithe to celebrate feasts in Jerusalem. They traveled three times a year for Pesach, Shavuot, and Sukkot. This annual tithe was used in years 1-6 and was eaten in God’s presence with joy in Jerusalem. If transporting goods was impractical, tithes could be redeemed for money (Deuteronomy 14:22-26).

The Poor Man’s Tithe

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

Tithing carried deep spiritual significance. It was a declaration of trust and gratitude. This practice reinforced communal responsibility, sacred rhythm, and obedience. The act was often accompanied by a public affirmation of fulfilling God’s commands, followed by a prayer for blessing.

So, what exactly was tithed? It included agricultural produce such as grain, wine, oil, and fruit. Livestock also played a role: every tenth animal passing under the shepherd’s rod was considered holy to the Lord.

Interestingly, nowhere in the Bible does it state that wage earners were to pay tithes. Tithes were paid on agricultural produce and livestock only. They were based on what was owned in these categories, not on one’s income. This raises questions about the modern church and its teachings on tithing. What about the Sabbatical year when no tithes were collected?

Going back further, we see that tithes were paid by Abraham to Melchizedek, the priest and king of Salem. Jacob also promised to give God a tenth of everything he owned long before Moses (Genesis 14:20; Genesis 28:22). Even in Genesis, we see that a tenth of possessions were given. Melchizedek was recognized as a priest, but we don’t know exactly how Jacob would have paid his tithe. Some suggest he burned a tenth on an altar as burnt offerings. Others believe he may have given it to the poor and needy, or even to a patriarchal father acting as the family priest.

As we reflect on these ancient practices, it's essential to consider their relevance today. How do we interpret these teachings in our modern context? Are we honoring God through our resources? Are we supporting those in need? These questions can guide our understanding of tithing in our lives.

I would love to hear your thoughts on this topic. How do you view the practice of tithing today?

Blessings,

Leisa