What is the history of the tithe?

God originally commanded the nation of Israel to give a tithe of everything from their land, herds and flocks to the Levites for their work in the temple and their inheritance, since the Levites did not inherit any land. (Numbers 18:23-24)  The tithe to the Levites consisted of a tenth of everything from the land, whether grain or fruit, as well as every tenth animal from the herd and flock that passed under the shepherd’s rod. (Leviticus 27:30, 32)  In addition, the Levites were commanded to give a tithe, of the best and holiest part, of all of their received tithes to the priests. (Numbers 18:26, 28-29) 

Over 300 years later, when the judges of Israel became dishonest and perverted justice, the elders of Israel asked Samuel for a king to lead them like the other nations. (I Samuel 8:1-5)  Samuel responded to the people and explained how the king would take the best tenth of their fields, herds, and flocks.  He warned how the people of Israel would become slaves to the king. (I Samuel 8:10, 14-17)  Approximately 80 years later, the tithe ended up going directly to the king instead of the Levites, since Scripture indicates King David accounted for the priests and Levites underneath his lists of leaders for Israel.  (I Chronicles 23:1-5)

Another 300 years later, King Hezekiah ordered the people to start bringing their tithes to the temple and the people brought the first fruits from their land and a tithe of the holiest from their herds and flocks. (II Chronicles 31:2, 4-6)  King Hezekiah later questioned why there were so many heaps of agricultural tithes in the temple.  In response, he gave orders to prepare storerooms in the temple and distributed a portion of the tithes to the priests and Levites. (II Chronicles 31:9-11, 17-19)  The reason for the excessive heaps of agricultural tithes appearing in the temple resulted from the people of Israel bringing their tithes to the temple, instead of bringing the tithes to the Levites who lived in the towns and pasturelands designated for them around the nation of Israel. (II Chronicles 31:9-10; Numbers 35:1-5)

About 250 years later, Nehemiah records how the people of Israel resumed the command of bringing a tenth of their fields, herds and flocks to the Levites in the towns where they worked.  Likewise, the Levites resumed the command of giving a tithe, of the best and holiest part, of all of their tithes to the priests.  The Levites brought their tithe to the temple and the priests escorted them as they brought their tithe to the storerooms in the temple.  (Nehemiah 10:36-39; 12:44; Numbers 18:23-24; 35:1-5)  In addition, the Levites also brought a portion of their received tithes to a storeroom in the temple, in order that the Levites serving in the temple would have food to eat.  Only 1 out of 24 courses, or groups of Levite households, served in the temple at one time.  Conversely, while the other 23 groups of households were not serving in the temple they stayed in their home cities and pastureland around Israel. (Nehemiah 10:39; 12:44-45; Numbers 35:1-5; II Chronicles 24:1, 3-5, 7-18, 19, 20-30, 31)

Nehemiah also talks about the evil thing that the priest Eliashib did to one of the temple storerooms used by the Levites.  While Nehemiah was away, Eliashib allowed Tobiah to empty the Levites’ storeroom of their tithes and temple supplies.  Once Nehemiah returned and found this out, he ordered that the rooms be purified and that their tithes and supplies be returned to the storeroom.  The temple supplies were returned to the storeroom, however, the Levites’ tithes were not.  As a result, all of the Levites returned to their own fields since they had no food to eat in the temple.  In response, Nehemiah rebuked the officials and asked them, “Why is the house of God neglected?”  To correct the problem, Nehemiah made a temporary exception to the Law by having all of the people bring their tithes directly to the temple storerooms, in order to replenish the Levites’ missing tithes so they could sustain themselves while serving in the temple. (Nehemiah 13:4-11 NIV) 

During this same time era, God spoke through Malachi and rebuked the priests for defiling the temple by vowing to offer the best animals up for sacrifices and then substituting them with sick, blemished, or stolen animals. (Malachi 1:6-8, 13-14)  Malachi further rebuked the priests for misleading people with their teaching and violating the covenant with the Levites. (Malachi 2:7-8)  Malachi then asks the priests, “Will a man rob God?’ and they asked “How do we rob you?”  Malachi responded by saying “In tithes and offerings” and challenged the priests to “Bring the whole tithe into the storehouse, that there may be food” in the temple. (Malachi 3:8-10 NIV)  The text indicates that the priests possibly depleted the “food” in the temple by offering defiled sacrifices of stolen animals and/or allowing the Levites’ tithes to be stolen from one of the storerooms in the temple. (Malachi 1:13-14; Nehemiah 13:4-11)      

As we advance to the New Testament, we see that the ordinance of tithing was still practiced during the time of Jesus Christ.  In the book of Luke, Jesus used tithing as an example to contrast the differences between two individuals – a self-righteous Pharisee who exalted his tithing practices and a sinner who humbled himself before God. (Luke 18:9-14)  While condemning other practices of the Pharisees, Jesus said “Woe to you, teachers of the law and Pharisees, you hypocrites!  You give a tenth of your spices – mint, dill and cumin.  But you have neglected the more important matters of the law – justice, mercy and faithfulness.  You should have practiced the latter, without neglecting the former.” (Matthew 23:1-3, 23 NIV)  These two passages stress the fallacies of the Pharisees’ faith being dependent upon their strict adherence to the Law by giving of their tithes, rather than giving from a broken spirit humbled before the Lord.  King David emphasizes this same theme with the following words, “O Lord, open my lips, and my mouth will declare your praise.  You do not delight in sacrifice, or I would bring it; you do not take pleasure in burnt offerings.  The sacrifices of God are a broken spirit; a broken and contrite heart….” (Psalm 51:15-17 NIV)

In regard to Jesus’ comments about tithing in Matthew and Luke, was Jesus advocating that believers should continue the ordinance of tithing?   Well, this brings us back to the issue of interpreting Scripture within the proper context of its surrounding passages, within the context of time it was written, and within the context of the entire Bible.  For starters, Jesus was addressing the “…teachers of the law and Pharisees…” who were still following the tithing ordinance by giving tithes of everything from their land, herds and flocks, even though they tried to expand the Law by including a tenth of their “…spices – mint, dill and cumin.” (Matthew 23:23 NIV)  Jesus made it clear that he did not “…come to abolish the Law…but to fulfill them.” (Matthew 5:17 NIV)  Jesus made it evident that the Jews were to continue offering their gifts in the temple as “Moses commanded.” (Matthew 5:23-24; 8:3-4 NIV)  While the Apostle Paul spoke to the church at Galatia, he explained how “…God sent his Son, born of a woman, born under law, to redeem those under law….” (Galatians 4:4-5 NIV)  Jesus Christ was clearly born “under the Law.”  Consequently, Jesus addressed the issues of Pharisees’ tithing practices based off the tithing ordinance under the Law. 

The author of the book Hebrews, presumably the Apostle Paul, explains “If perfection could have been attained though the Levitical priesthood (for on the basis of it the law was given to the people), why was their still need for another priest to come…not in the order of Aaron?  For when there is a change of the priesthood, there must also be a change of the law.” (Hebrews 7:11-12 NIV)  The author further explains “The former regulation is set aside because it was weak and useless…Others became priests without any oath, but he [Jesus Christ] became a priest with an oath when God said to him: ‘the Lord has sworn and will not change his mind: You are a priest forever.’  Because of this oath, Jesus has become the guarantee of a better covenant.” (Hebrews 7:18, 20-21 NIV)  The author summarizes everything with the words – “He [Jesus Christ] sacrificed for their sins once for all when he offered himself…the oath, which came after the law, appointed the Son, who has been made forever.” (Hebrews 7:27-28 NIV)  Scripture makes it apparent that Jesus’ sacrificial death, after the Law, nullified the need for the Levitical priesthood.  Likewise, the ordinance of tithing to the Levites was nullified by Jesus Christ’s sacrificial death.

What are the different types of tithes?

The topic of tithing is referenced dozens of times throughout the Word of God, often listed under words such as tithe, tithe, tithes, tithing, and a tenth.  However, do all references in the Bible refer to the same type of tithe?  Whenever you hear tithing referenced in a church, you could easily assume there is only one definition of the term tithe – ten percent of one’s income.  In reality, there are several different types of tithes and applications thereof.  The most commonly quoted tithe is the ordinance requiring the nation of Israel to give a tenth of everything from their land, herds and flocks to Levites as part of their inheritance, since they did not inherit any land and were responsible for part-time rotational duties in the temple.  The Levites were also required to give a tenth of the best and holiest part of their tithes to the Aaronic priests.  In addition to the inheritance tithe, the Old Testament also includes a yearly festival tithe and a triennial poor tithe.  Likewise, there are passages about Old Testament patriarchs giving a tenth to a priest or God.  Below you will find a breakdown for each of the three tithes.  The other tithing references pertaining to the Old Testament patriarchs will be addressed in a separate article.  

The Levitical tithe required the nation of Israel to give, on a yearly basis, a tenth of everything from their land, herds and flocks to the Levites in the cities where they lived and worked around Israel, as part of their inheritance and their responsibility for temple duties in Jerusalem.  Likewise, the Levites were required to give a tenth of the best and holiest part of their tithes to the Aaronic priests.

“The Lord said to Moses, ‘Speak to the Levites and say to them: When you receive from the Israelites the tithes I give you as your inheritance, you must present a tenth of that tithe as the Lord’s offering…From these tithes you must give the Lord’s portion to Aaron the priest.  You must present as the Lord’s portion the best and holiest of everything given to you.’” (Numbers 18:25-26, 28-29 NIV)

 “The Lord said to Moses, ‘Speak to the Israelites and say to them…A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord…The entire tithe of the herd and flock – every tenth animal that passes under the shepherd’s rod – will be holy to the Lord.’” (Leviticus 27:1-2, 30, 32 NIV)      

“And we will bring a tithe of our crops to the Levites, for it is the Levites who collect the tithes in all the towns where we work.  A priest descended from Aaron is to accompany the Levites when they receive the tithes, and the Levites are to bring a tenth of their tithes up to the house of our God, to the storerooms of the treasury.” (Nehemiah 10:37-38 NIV)

The festival tithe required the nation of Israel to bring, on a yearly basis, a tithe from their land, herds and flocks to the temple in Jerusalem, where everybody celebrated before the Lord as they ate portions of this tithe.

“These are the decrees and laws you must be careful to follow in the land that the Lord, the God of you fathers, has given you to possess – as long as you live in the land.  …you are to seek the place the Lord you God will choose from among all your tribes to put his Name there for his dwelling.  To that place you must go; there bring your burnt offering and sacrifices, your tithes and special gifts, what you have vowed to give and your freewill offerings, and the firstborn of your herds and flocks.  There, in the presence of the Lord your God, you and your families shall eat and rejoice in everything you have put your hand to, because the Lord your God has blessed you.”  (Deuteronomy 12:1, 5-7 NIV)

“Be sure to set aside a tenth of all that your fields produce each year.  Eat the tithe of your grain, new wine and oil, and the firstborn of your herds and flocks in the presence of the Lord your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the Lord your God always.” (Deuteronomy 14:22-23 NIV)

The poor tithe required the nation of Israel to give, on a triennial basis (once every three years), a tithe of that year’s produce and store it within their cities, where the poor may come and eat and be satisfied.

“At the end of every three years, bring all the tithes of that year’s produce and store it in your towns, so that the Levites (who have no allotment or inheritance of their own) and the aliens, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the Lord your God may bless you in all the work of your hands.” (Deuteronomy 14:28-29 NIV)               

Overall, the same common theme applies to all three of the tithes – the tithe always derived from food grown or raised on the Israelites’ land, not money earned from any of their crafts or skills.  However, the application of the Old Testament tithes served specifically different purposes.  The tithe compensated for the lack of an inheritance and part-time rotational temple duties, supplied food for the yearly celebration before the Lord, and provided sustenance for the poor around the cities of Israel.