What is the Correct Biblical Injunction on the Tithe for the New Testament Church?—Part 2
The Biblical history of the tithe and the injunction thereof
Defining a tithe
We had previously spoken of God’s grace that enabled us to be weaned from the tithe and our conviction that the tithe is not a New Testament ordinance1. However, we did not define the tithe. So, let us do that now and discuss the matter of the tithe in Old Testament times.
A tithe signifies a tenth or 10 per cent. Under the Old Covenant, it was a mandatory contribution, constituting 10 per cent of various incomes—agricultural produce, livestock, and profits from goods.
Historical timeline of the tithe
1. Genesis 14—Abraham and Melchizedek
The first biblical mention of tithing occurs when Abraham, after a victorious battle, voluntarily gives Melchizedek, a high priest, a tenth of his spoils. Let us note that Abraham was not under Melchizedek's jurisdiction; neither was anyone from Melchizedek's jurisdiction captured by the raiders! Hence, Abraham's action recognised Melchizedek's spiritual authority as a high priest of God.
The giving of a tenth of all he had taken in battle was, for Abraham, not a matter of doctrine or command; rather, it was a willingness from his heart, out of respect for the spiritual authority of Melchizedek—and it could have been any proportion, besides 10 per cent. More notably, this was the only instance in the Bible where Abraham is recorded as giving a tenth of anything to anyone. Indeed, Abraham's gift to Melchizedek was not from his livestock or produce but from the spoils of war.
2. Genesis 28—Jacob's vow
Fleeing from his brother, Esau, Jacob arrived at a place, slept, and dreamt of a ladder reaching heaven, and angels ascended and descended on it. In the dream, God promised to give him the land where he lay and protect and bless him. Upon waking up, Jacob vowed that if God would provide for him and bring him safely back to his father's house, He would be his God, where he lay would be His house, and he would give a tenth of all his increase to Him.
Several years later, Jacob acknowledged God as his God and returned to where he had promised to make the house of God, albeit under God's instruction (Genesis 35). However, nowhere in Scripture are we informed that Jacob gave God a tenth of his increase.
3. Leviticus 27:30-33—Introduction of tithes in the Law
Under the covenant of Law, God formally introduced the tithe. The tithe, holy to the Lord, was to support the Levites working in the Tabernacle. In Numbers 18, God designates tithes as the inheritance for the Levites, who, unlike other Israelites, did not possess land.
"And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the LORD's. It is holy to the LORD. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD. He shall not inquire whether it is good or bad, nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be holy; it shall not be redeemed.'" (Leviticus 27:30-33, NKJV)
The Lord instructed the Levites to offer a heave offering—a tenth part of the tithe they received—to the Lord and give it to the priests and Aaron as their portion. The Levites were allowed to consume their portion of the tithes anywhere, including their homes, as it was their reward for serving in the Tabernacle.
4. Deuteronomy 12:5-7, 17-19—Tithing practice
Though Leviticus 27:30-33 outlined rules for tithing agricultural produce and livestock, a significant aspect of tithing revolved around the year in which the tithe was paid. There was the tithe of the first and second years. In these years, the tither and his household consumed the tithe they had set aside for God in a designated location—wherever the Tabernacle was: at first, this was in Shiloh; later, it was in Jerusalem. The individual brought their tithe to the designated location and consumed it there. They were expected to share their tithe with the Levites, priests, and the less privileged, who would also be present at such times by ordinance.
5. Deuteronomy 26:12-15—The year of tithing
The first and second years of tithing notwithstanding, every third year, also known as the "year of tithing," all the tithes were given to the Levites. A confessional declaration accompanied this:
'I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me; I have not transgressed Your commandments, nor have I forgotten them. I have not eaten any of it when in mourning, nor have I removed any of it for an unclean use, nor given any of it for the dead. I have obeyed the voice of the LORD my God, and have done according to all that You have commanded me. Look down from Your holy habitation, from heaven, and bless Your people Israel and the land which You have given us, just as You swore to our fathers, "a land flowing with milk and honey." ' (Deuteronomy 26:13-15, NKJV)
This confessional declaration emphasised obedience and acknowledgement of God's blessings, reinforcing the intertwining of tithing and divine favour. It was indeed impossible to tithe and not recite this declaration. The implication was that if a person did not tithe, they could not expect God to bless them; rather, they could expect to be plagued!
Issues in Old Testament tithing
1. Before the Law
Before the introduction of tithes in the Law, none of the patriarchs had tithed. Abraham's tithe to Melchizedek was not a matter of doctrine or divine command but one of honour for Melchizedek as a high priest of the Most High God. It was never documented that Isaac paid tithes to anyone. Neither was it reported that either Jacob or his sons ever paid tithe. I believe that Jacob's unfulfilled vow concerning paying a tenth of all he had gained from his sojourn (which he did not fulfil) was the basis for including the tithe in the Law. Thus, the tithes of the children of Israel may have been God's way of getting them to fulfil Israel's (as Jacob was also called) unfulfilled vow.
2. After the Law
Although the requirement of tithing was in place, the Israelites often failed to tithe when it was due. They largely neglected it, living as they pleased. It was not until King Hezekiah's revival (2 Chronicles 31:4-10) that the people of Judah and the Israelites residing there brought their tithes as commanded.
3. After the exile
The Jews who had returned from exile, upon realising the importance of the tithe, offerings, and first-fruits, vowed to bring them to the house of the Lord as an act of penitence for their neglect of God's laws (Nehemiah 10:35-39). Unfortunately, they soon fell into non-compliance, failing to fulfil their responsibilities of caring for the house of God and supporting the Levites and the priests. This, in turn, made the Levites forsake the house of God to seek sustenance.
Upon Nehemiah's return to Judea, he found the house of God abandoned and discovered that the people had reneged on their earlier commitment to tithe. So, he confronted the leaders about their dereliction and urged them to return to the faithful practice of giving their tithes and offerings (Nehemiah 13:10-13). Only then did the practice resume.
4. At the close of the Old Testament
By the time of Malachi, the people had slipped back to their usual ways of dereliction in paying their tithes and offerings. Again, God addressed their half-hearted response to tithes and offerings, rebuking them for robbing Him by withholding the tithes and offerings that rightly belonged to Him (Malachi 3:6-12). God challenged them to bring all the tithes into the storehouse so that there may be food in His house for the Levites, the priests, and the needy. In return, He promised to open the windows of heaven and pour out a blessing that they would not have enough room to receive.
Conclusion
The tithe was a divine ordinance crucial to Israel's relationship with God under the Old Covenant. It was how God provided for the Levites, the needy, and the care of the temple. Although there were sporadic attempts to tithe, there were mostly long periods of dereliction and disobedience. God's repeated calls to Israel to return to faithful tithing stemmed from His desire to bless them, but first, they had to obey His commands. More crucially, the tithe was exclusive to the Jews under the Old Covenant.
