1. TITHE:
The practice of giving a tenth of
one's income or property as an
offering to God. The proportion of
property devoted to religious
uses from very early times.
Instances of the use of tithes are
found prior to the appointment of
the Levitical tithes under the law.
In biblical history the two
prominent instances are —
2. TITHE:
In biblical history the two
prominent instances are:
The first recorded instance of
tithing in the Bible occurs in Gen
14:17-20. After returning from
rescuing Lot and defeating his
enemies, Abraham met
MELCHIZEDEK, the "king of
Salem" and "priest of God Most
High."
3. The text states simply that Abraham
gave Melchizedek a tithe of all the
goods he had obtained in battle.
Hebrews, in recounting this episode,
considered the Levitical priests who
descended from Abraham and who
appeared centuries later as having
paid tithes to Melchizedek through
Abraham (Heb 7:1-10).
Jacob also, long before the law of
Moses, promised that he would give
to the Lord a tenth of all he received
(Gen 28:22).
4. The Law of Moses prescribed tithing
in some detail. Lev 27:30-32 stated
that the tithe of the land would include:
1. the seed of the land and the fruit of
the tree.
2. In addition the Hebrew people were
required to set apart every tenth
animal of their flocks and flocks to
the Lord.
3. Tithes of the flocks could not be
redeemed for money, but tithes of the
seed of the land and of fruit could be,
but a 5 th part of the value of the tithe had to be added (Lev
27:30-31).
5. In Num 18:21-32 it is laid down that,
1. The tithe must be paid to the
Levites. Because the Levites did not
receive a land inheritance likes the
other tribes of Israel.
2. The Levites, in turn, were to offer a
tenth offering to the Lord (devoted to
the maintenance of the high priest).
This would constitute a tithe on their
part of the goods which they received.
The rest of the goods which the Levites
received would provide their living as the
reward for their work in the tabernacle.
6. This legislation is modified or extended in the book
of Deuteronomy, i.e. from thirty-eight to forty years
later. Commands are given to the people:
1. To bring their tithes, together with their pledges
and other offerings and first-fruits, to the chosen
Centre of worship, the metropolis, there to be eaten
in festive celebration in company with their children,
their servants and the Levites (Deut 12:5-18).
2. All the produce of the soil was to be tithed every
and these tithes with the firstlings of the flock and
herd, were to be eaten in the metropolis.
3. But in case of distance, permission is given to
convert the produce into money, which is to be taken
to the appointed place, and there laid out in the
purchase of food for a festal celebration, in which the
Levite is, by special command, to be included. Deut
14:22-27.
7. 4. Then follows the direction that at
the end of three years all the tithe of
that year is to be gathered and laid up
"within the gates" and that a festival
is to be held of which the stranger,
the fatherless and the widow together
with the Levite, are to partake. Ibid.
Deut 5:28,29.
5. Lastly it is ordered that after taking
the tithe in each third year, "which is
the year of tithing," a declaration is to
be made by every Israelite that he has done
his best to fulfill the divine command, Deut
8. From all this we gather:
(1) That one tenth of the whole produce of
the soil was to be assigned for the
maintenance of the Levites.
(2) That out of this the Levites were to
dedicate a tenth to God for the use of the
high priest.
(3) That a tithe, in all probability a second
tithe, was to be applied to festival
purposes.
(4) That in every third year, either this festival
tithe or a third tenth was to be eaten in company
with the poor and the Levites. (These tithes in
early times took the place of our modern taxes, as
well as of gifts for the support of religious
institutions.
9. PURPOSE OF TITHE IN THE OLD TESTAMENT
In the Old Testament the purpose
of the giving of a tenth was to
meet the material need of the
Levite, the stranger, the
fatherless (the orphan), and the
widow (Deut 26:12-13).
The tithe was an expression of
gratitude to God by His people.
Basic to tithing was the
acknowledgment of God's ownership
of everything in the earth.
10. IN THE NEW TESTAMENT
In the New Testament the words tithe and tithing appear
only eight times (Matt 23:23; Luke 11:42; 18:12; Heb 7:5-6,8-
9). All of these passages refer to Old Testament usage and to
current Jewish practice.
However, as believers we are to be generous in
sharing our material possessions with the poor and
for the support of Christian ministry.
Christ Himself is our model in giving.
Giving is to be voluntary, willing, cheerful, and
given in the light of our accountability to God.
Giving should be systematic and by no means
limited to a tithe of our incomes.
We recognize that all we have is from God. We are
called to be faithful stewards of all our
possessions (Rom 14:12; 1 Cor 9:3-14; 16:1-3; 2 Cor
8:1-9:15).
11. FIRSTFRUITS
1. The law ordered in general that the first of all
ripe fruits and of liquors, the first of first-fruits,
should be offered in God's house. Ex 22:29; 23:19;
34:27. It was an act of allegiance to God as the
giver of all.
No exact quantity was commanded, but it was left
to the spiritual and moral sense of each individual.
2. After the Passover Sabbath, i.e. on the 16 th of
Nisan, a bunch of new corn was to be brought to
the priest and waved before the altar, in
acknowledgment of the gift of fruitfulness. Lev
2:12; 23:5,6,10,12.
12. 3. At the expiration of seven
weeks from this time, i.e. at
the feast of Pentecost, an
oblation was to be made from
the new flour, which were to
be waved in like manner with
the Passover bunch. Ex 34:22;
Lev 23:15,17; Num 28:26.
13. 4. The feast of ingathering, i.e. the feast of tabernacles, in
the seventh month, was itself an acknowledgment of the
fruits of the harvest. Ex 23:16; 34:22; Lev 23:39. These four
sorts of offerings were national. Besides them, the two
following were of an individual kind.
5. The first-fruits of the land were to be brought in a basket
to the holy place of God's choice, and there presented to the
priest, who was to set the basket down before the altar.
Deut 26:2-11. The offerings were the privilege of the priests.
Num 18:11,4. Nehemiah, at the return from captivity, took
pains to reorganize the offerings of first-fruits of both kinds,
and to appoint places to receive them. Neh 10:35,37; 12:44.
An offering of first-fruits is mentioned as an acceptable one
to the prophet Elisha. 2 Kings 4:42.
14. THANKSGIVING
The aspect of praise that gives thanks to God
for what He does for us. Ideally, thanksgiving
should spring from a grateful heart; but it is
required of all believers, regardless of their
initial attitude (1 Thess 5:18).
We should be grateful to God for all things
(Eph 5:20; Col 3:17; 1 Thess 5:18), but
especially for His work of salvation and
sanctification (Rom 7:25; Col 1:3-5; 1 Thess
1:2-7; 2:13).
We ought also to thank God in anticipation of
His answering our prayers (Phil 4:6), knowing
that His answers will always be in accord
with His perfect will for our lives (Rom 8:28-
29).