Key Thought: Just in proportion as God has given His property to man, so man is to return a faithful tithe of all his substance. This arrangement was made by Jesus Christ Himself.
January 21, 2023

1. Have a volunteer read Malachi 3:10, Deuteronomy 12:5-14.

1. Ask class members to share a short thought on what the most important point is in this passage.
2. Where should our tithe go?
3. Personal Application: Do we have our own discretion as to where our tithe is given? What principles are involved? Share your thoughts..
4. Case Study: One of your relatives states, “I’m not giving my tithe to the conference. I believe they are misusing the tithe. So I give my tithe to a supporting ministry to further the gospel by radio and television.” How would you respond to your relative?

2. Have a volunteer read Leviticus 27:30, Numbers 18:21-24, Acts 20:35.

1. Ask class members to share a thought on what the most important point in this text is.
2. What is the message of Acts, and how does this relate to the question of tithe?
3. Personal Application: Share an experience where you found that it is more blessed to give than receive. Share your thoughts.
4. Case Study: One of your friends states, “What is the purpose of the tithe anyway? Is it not used to make churches richer, give ministers millions of dollars to live like the rich, or is it used for personal use?” How would you respond to your friend?

3. Have a volunteer read I Kings 17:9-16.

1. Ask class members to share a short thought on what the most important point in this text is.
2. What was the widow’s situation before Elijah came? What did Elijah ask her to do before taking care of her son and herself? How does this relate to the question at hand?
3. Personal Application: What is the difference between tithing on your gross and net income? Share your thoughts.
4. Case Study: One of your neighbors states: “I have never given tithe. Are there really blessings that come from doing so? What are these blessings, and how does returning tithe give you a stronger faith?” How would you respond to your relative?

4. Have a volunteer read Matthew 25:19—21.

1. Ask class members to share a thought on what the most important point in this text is.
2. When are we called upon to give an account of God’s funds? What is said to those who have been found financially faithful?
3. Personal Application: What spiritual and material losses or blessings may unfaithfulness in tithes and offerings bring to the church and individual church members? Share your thoughts.
4. Case Study: Think of one person who needs to hear a message from this week’s lesson. Tell the class what you plan to do this week to share with them.

(Truth that is not lived, that is not imparted, loses its life-giving power, its healing virtue. Its blessings can be retained only as it is shared.”Ministry of Healing, p. 148).

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Read 1 Corinthians 4:1-2. As children of God and stewards of His blessings, what kind of people are we asked to be?

So, what does it mean to be faithful with our tithe? This week we have reviewed several of the constituent elements of the tithe:

1. The amount — which is a tenth, or 10 percent, of our income or increase.
2. Taken to the storehouse — the place from which the gospel ministers are paid.
3. Honoring God with the first part of our income.
4. Used for the right purpose — the support of the ministry.

It is our responsibility as church members to uphold the first three items; it is the responsibility of the storehouse managers to make sure that the tithe funds are used properly.

And, the tithe is not discretionary on our part. The tenth and the storehouse are both part of our responsibility. We don’t set the parameters; God does. If I don’t return a full 10 percent of my “increase,” I’m not really tithing; and if I don’t bring that 10 percent to the “storehouse,” I’m not really tithing either.

Read Matthew 25:19-21. When are we called upon to give an account of our management of God’s funds? What is said to those who have been financially faithful?

“Bring ye all the tithes into the storehouse’ (Malachi 3:10), is God’s command. No appeal is made to gratitude or to generosity. This is a matter of simple honesty. The tithe is the Lord’s; and He bids us return to Him that which is His own.” — Ellen G. White, Education, p. 138. Managing for God is a unique privilege — and a responsibility, as well. He blesses and sustains us and asks for only a tenth, and then He uses His tithe to provide for those in the ministry, as He did for the tribe of Levi during the times of ancient Israel.

Some argue that they don’t like how their tithe money is used and hence either don’t tithe or send their money somewhere else. Yet where did God say, “Bring the tithe to the storehouse, but only if you are sure that the storehouse is using it right”?

<–Wednesday Friday–>

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When this topic came up some years ago, there was no real discussion about the practice of tithing as described in the books of Moses. We were then, and still are very keen to move on to the justification of the Seventh-day Adventist position on tithing. In this study I have purposely concentrated on the Torah descriptions. There is a Hebrew big picture of tithing I think we can learn from and maybe see beyond some of the legalism that is frequently associated with our own description of Tithing.

Scriptural References

The main references are:

• Numbers 18: 21-32
• Leviticus 27:31-33
• Deuteronomy 14: 22-29

There are other verses that also relate to tithing, but the above references have the greatest detail. I should point out that the detail is not always consistent and that adds some confusion. I have tried to simplify the picture by leaving out some of the detail, because ultimately, I want to focus on the bigger picture.

Background

The Hebrews were divided up into 12 tribes and each tribe except Levi was given an allotment of land as their inheritance in Canaan. The Levites were given the task of looking after the temple. This was more than just cleaning up after sacrifices and maintaining the temple. They were the record keepers, historians, scriptural scribes, keepers of the weights and measures, and so on. Essentially the Levites were the public service workers of the nation. The sons of Aaron (also Levites) were designated as priests (known as Kohen or Cohen). Since the Levites did not have land, they could not produce flocks or crops and were thus dependent on the other tribes for support.(1)

Tithe applied to grain, fruit, oil and wine crops and herded animals, cattle, sheep and goats.

Initially, it applied only to the land of Canaan and did not apply to those Hebrews who lived in countries such as Mesopotamia and Egypt.

Jewish writings such as the Talmud describe changes in the tithing system from the period of the judges, the first temple era, and the second temple era. Detailing these changes is beyond the scope of this study but essentially the practice was adapted to suit the changing nature of the nation.

Overview

The tithing cycle was based on a seven-year cycle with the seventh year being a rest year.

There are essentially three tithes

1. First Tithe – Maaser Rishon – this applied during years 1 to 6, The seventh year was a Sabbatical year and was not tithed because there was no increase in that year.
2. Second Tithe – Maaser Sheni – This applied to years 1, 2, 4, and 5.
3. Third Tithe – Maaser Ani – This applied to years 3 and 6. Note : The Maaser Sheni and Maaser Ani overlap somewhat and there are some discrepancies in the descriptions.

The Maaser Rishon required 10% of the increase, while the Maaser Sheni and Maaser Ani represented a further 10% of the increase. Thus the total tithe commitment for the Hebrews was 20% of their increase.

Offerings

It should be noted that this does not include offerings which are also detailed in the Torah, both how much, and what they were for. On top of that the Hebrews were also expected to contribute sacrificially to special projects such as the Sanctuary, the first and second temples, and so on.  Commitment to the Hebrew religion was not a “loose change” investment. It is considered that some 25-30% of their income went to religion-related activities.(2)

The Sabbath Year

In order to understand the tithing cycle one needs to understand the idea of the Sabbath Year.

“Sow and reap your crops for six years, but let the land rest and lie fallow during the seventh year, and let the poor among the people harvest any volunteer crop that may come up; leave the rest for the animals to enjoy. The same rule applies to your vineyards and your olive groves. Ex 23:10-12 TLB

This is repeated with further detail in Lev 25:1-7, and Deut 15: 1-6 adds the command to cancel all debts held on fellow Hebrews. The clear intention of this was to reduce poverty within the nation

It may be assumed that if this plan had been followed, there would have been no tithe returned in the seventh year since there was no increase to the farmer. The. increase in the Sabbath year belonged to everyone

There is little evidence either in the Bible or other Jewish writings to suggest that the Sabbath Year was ever kept in its agricultural intent. Farmers were well aware of the need for crop rotation and fallow periods for land but there is little evidence that they did it as a national cycle. The notion of the Sabbath year and its special jubilee year (49^th or 50^th year – there is some difference of opinion on that) was celebrated from time to time but there were long periods when it was forgotten. And because it was forgotten, so too was the welfare of the poor and indebted who had sold themselves into servitude to pay off their debts.

The Maaser Rishon

Numbers 18:21-32

This passage sets out the tithe to support the Levites. The Levites were to be given the tithe from the Children of Israel. In turn, the Levites were to take one-tenth of that tithe and give that to the priests. This tithe to the priests had to be the best of what they, the Levites, had been given. Once they had given their tithe to the priests, the Levites could do what they liked with the rest. They could eat it anywhere, as it was considered their wages. The tithe that was passed on to the priests was regarded as sacred and could be eaten only by the priests when they were ritually clean.

It specifies that when the Levites passed on their 10%, it counted as though the Levites had offered the grain of the threshing floor and the fullness of the wine press.

Leviticus 27:31-33

This passage provides more details about what the Children of Israel were to include in their tithing.

1.  The tithe of the land, seeds, and fruit. This tithe belongs to the Lord but may be redeemed for 20% more than its value.
2.  The other is a tithe on the herds and flocks. A key feature of this tithe is that there should be no discrimination of quality. Every tenth animal belonged to the Lord. Substitution and redemption were not allowed on the animal tithe.

Maaser Sheni and Maaser Ani

Deuteronomy 14:22-29

This describes what were known as the second and third tithes.

The Maaser Sheni specified setting aside one-tenth of the crops and herds to be taken to “the place in which He shall choose to place his name” (i.e. Jerusalem). If the distance was too great, then they could set aside the value of the tithe in money and take that to Jerusalem. This money could be spent on anything they liked, providing they shared some of it with the Levites and the poor. It may have been a way of ensuring that they provided for feast days and even general recreation. A key feature of this tithe was the command to share with the Levites and the poor.

In years 3 and 6 of the seven-year cycle, a tithe was to be set aside for the Levite, the foreigner, the widow and the fatherless who is “within your gates. It became known as the “Poor Tithe” or Maaser Ani.

Some Observations

The tithing system in Israel was more complex than is sometimes presented in our tithing studies. The original descriptions were given during the time of the Exodus and were preparatory to the settlement of Canaan. In the time of the Exodus and the period of the judges, most people were involved in some form of subsistence farming. Trading was based essentially on an exchange of goods and services. Money was used, but, to a large extent, wasn’t thought of in terms of wealth increase. This explains why the examples of tithing given in these passages are primarily in terms of crops and herds. Does that mean that those whose income was not associated with the land did not return tithe? It should be noted that the Levites were required to pass on a tenth of what they were given to the priests and that was given an equivalence to tithe derived from the threshing floor.

A secular view is that the tithing system was essentially an agricultural tax to provide for those who did not have land and were working for the government (the Levites) and the priests.

The first tithe, Maaser Rishon was to support the Levites – administrators – which, in turn, included support for the priests. The second and third tithes were essentially welfare and recreation or festival tithes.

Summary

I think it is important to consider the Hebrew tithing system as a whole. While we concentrate on the first tithe as a means for supporting the ministry of the church, we often ignore the rest of the tithing system. The Hebrew tithing systems had essentially 3 components:

1. The support of the priesthood and national administration.
2. Welfare support for the needy and destitute. Part of that was the role of Sabbatical year in discharging debts.
3. Planning for festivals and recreation where you could virtually do what you liked with the proceeds of your third tithe provided you included the Levites and the needy.

In Deuteronomy 8 Moses gives the Israelites a bit of a pep talk about how to behave when they took possession of the promised land. He reminds them that they have been led by God for the past 40 years in the wilderness and that God has looked after them. Their food was supplied, and their feet did not swell. He goes on to say that when they are settled in the promised land, they shouldn’t get big-headed and boast how they had overcome all the obstacles by themselves. Be humble and acknowledge God as the source of your wealth. Implied in that speech was the notion that humility included looking after those who were less fortunate.

It is also useful to look at the prophecies that pointed forward to the Babylonian captivity where both Hebrew nations were chastised for their poor treatment and exploitation of the needy. It also makes sense to read Malachi 3:8-12 in terms of the welfare of the poor and needy.

“Will a man rob God? Surely not! And yet you have robbed me.
“‘What do you mean? When did we ever rob you?’
“You have robbed me of the tithes and offerings due me. And so the awesome curse of God is cursing you, for your whole nation has been robbing me. Bring all the tithes into the storehouse so that there will be food enough in my Temple; if you do, I will open up the windows of heaven for you and pour out a blessing so great you won’t have room enough to take it in!

Historical Changes

The definitions of tithing changed over time. There are essentially 3 periods to consider.

1. The period of the judges
2. The period of the first temple (pre-Babylonian exile)
3. The period of the second temple (post-Babylonian exile)

Initially, the tithe was based on fruit and grain products and flocks of animals only in the land of Canaan. This was later extended to include produce from other countries as well – notably Egypt and Mesopotamia. There were also changes made in the time of Nehemiah and Ezra to deal with the post-exilic situation. In particular, the tithe that went to the priests could not be considered purified and it was replaced by a token tithe that was destroyed. I think that the priests and Levites shared the tithe but without the purification rituals.

Application for Us

It is probably worth considering Hebrew tithing as a model for our modern tithing system. If we were really strict about following the biblical example of tithe, only primary producers would pay tithe. Clearly, that would not work in the modern environment, and we need to adapt the system to suit current work practices.

Welfare was quite tightly integrated into the tithing system and was probably the bit that was ignored more than anything else by the ancient Hebrews. We need to remember that we honour God most when we serve one another. Any modern discussion of tithing that is separate from the welfare of one another is missing a significant part of the story.

We should not ignore the tithe that we are to spend on ourselves. I think the Hebrew tithe system provides a useful framework for recreation and celebration that is inclusive of others. Caring is sharing. Of all the things I learned from this study that is perhaps the most surprising.

Conclusion

There is enough rhetoric already about the mechanics of tithe. Ultimately tithing is something between us and God and we honour God when we return our tithe to him. My purpose in writing this article is to describe the tithing model the Hebrews were given during the time of the Exodus, not as a prescriptive formula but rather to provide a framework for thinking about tithes and offerings in our modern world.

Footnotes

1. The Hebrews used a patrimonial system of inheritance. Tribal identity was/is based on the father’s lineage.
2. There were a number of offerings stipulated in the religious calendar of events such as the wave and heave offerings. Some of these were quite significant in value. The heave offering, in particular, is mentioned many times in scripture. It was a “first-fruits” offering to the priests and their households. I have yet to do a study on these offerings.

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We calculate our tithe on our “income” if we are paid by the hour or by a salary, and we pay on our “increase” or profit if we are self-employed and have our own business. In many countries, the government takes out taxes from the worker’s pay to cover the cost of services done for the people, such as security, roads and bridges, unemployment benefits, etc. The question of gross or net primarily involves whether we return tithe on our income before or after such taxes are taken out. Those who are self-employed can legitimately deduct the cost of doing business in order to determine their actual profit before their personal taxes are deducted.

Studies of membership’s giving habits reveal that the majority of Seventh-day Adventist tithe on the gross income, that is, before taxes are taken out. In fact, according to the Tithing Principles and Guidelines, published by the General Conference in 1990, “Tithe should be computed on the gross amount of a wage or salary earner’s income before legally required or other employee authorized deductions. This includes federal and state income taxes which provide for services and other benefits of responsible citizenship. Contributions to Social Security may be subtracted-See Guideline 111-F.” — Page 22.

Read 1 Kings 17:9-16. What was the widow’s situation before Elijah came to her? What did the prophet ask her to do first before taking care of herself and her son? What can we learn from this account about the question at hand?

The widow of Zarephath was told by God that a man of God was coming to see her (1 Kings 17:9). When Elijah arrived, she explained her dire circumstances. Elijah first asked for a drink of water and then added, “Do not fear; go and do as you have said, but make me a small cake from it first, and bring it to me; and afterward make some for yourself and your son. For thus says the LORD God of Israel: ‘The bin of flour shall not be used up, nor shall the jar of oil run dry, until the day the LORD sends rain on the earth’ ” (1 Kings 17:13-14, , NKJV).

Was this selfishness on his part, or was he simply testing her faith — in fact, allowing her to exercise her faith? The answer should be obvious.

As we have been told, “Everyone is to be his own assessor and is left to give as he purposes in his heart.” — Ellen G. White, Testimonies for the Church, vol. 4, p. 469.

How do you explain to someone who has never given tithe the blessings that come from giving it? What are those blessings, and how does returning tithe strengthen your faith?

<–Tuesday Thursday–>

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Is this True, Somewhat True, or False? When we join the church, by default, we accept the vow to support the church with our income. We answer this along with viewers’ questions as we discuss Lesson 3, The Tithing Contract. 

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