| Easton's Bible Dictionary A tenth of the produce of the earth consecrated and set apart for special purposes. The dedication of a tenth to God was recognized as a duty before the time of Moses. Abraham paid tithes to Melchizedek (Genesis 14:20; Hebrews 7:6); and Jacob vowed unto the Lord and said, "Of all that thou shalt give me I will surely give the tenth unto thee." The first Mosaic law on this subject is recorded in Leviticus 27:30-32. Subsequent legislation regulated the destination of the tithes (Numbers 18:21-24, 26-28; Deuteronomy 12:5, 6, 11, 17; 14:22, 23). The paying of the tithes was an important part of the Jewish religious worship. In the days of Hezekiah one of the first results of the reformation of religion was the eagerness with which the people brought in their tithes (2 Chronicles 31:5, 6). The neglect of this duty was sternly rebuked by the prophets (Amos 4:4; Malachi 3:8-10). It cannot be affirmed that the Old Testament law of tithes is binding on the Christian Church, nevertheless the principle of this law remains, and is incorporated in the gospel (1 Corinthians 9:13, 14); and if, as is the case, the motive that ought to prompt to liberality in the cause of religion and of the service of God be greater now than in Old Testament times, then Christians outght to go beyond the ancient Hebrew in consecrating both themselves and their substance to God. Every Jew was required by the Levitical law to pay three tithes of his property (1) one tithe for the Levites; (2) one for the use of the temple and the great feasts; and (3) one for the poor of the land. Noah Webster's Dictionary 1. (n.) A tenth; the tenth part of anything; specifically, the tenth part of the increase arising from the profits of land and stock, allotted to the clergy for their support, as in England, or devoted to religious or charitable uses. Almost all the tithes of England and Wales are commuted by law into rent charges. 2. (n.) Hence, a small part or proportion. 3. (a.) Tenth. 4. (v. t.) To levy a tenth part on; to tax to the amount of a tenth; to pay tithes on. 5. (v. i.) To pay tithes. Int. Standard Bible Encyclopedia TITHE tith (ma`aser; dekate): The custom of giving a 10th part of the products of the land and of the spoils of war to priests and kings (1 Maccabees 10:31; 11:35; 1 Samuel 8:15, 17) was a very ancient one among most nations. That the Jews had this custom long before the institution of the Mosaic Law is shown by Genesis 14:17-20 (compare Hebrews 7:4) and Genesis 28:22. Many critics hold that these two passages are late and only reflect the later practice of the nation; but the payment of tithes is so ancient and deeply rooted in the history of the human race that it seems much simpler and more natural to believe that among the Jews the practice was in existence long before the time of Moses.
In the Pentateuch we find legislation as to tithes in three places.
(1) According to Leviticus 27:30-33, a tithe had to be given of the seed of the land, i.e. of the crops, of the fruit of the tree, e.g. oil and wine, and of the herd or the flock (compare Deuteronomy 14:22, 23 2 Chronicles 31:5, 6). As the herds and flocks passed out to pasture they were counted (compare Jeremiah 33:13 Ezekiel 20:37), and every 10th animal that came out was reckoned holy to the Lord. The owner was not allowed to search among them to find whether they were bad or good, nor could he change any of them; if he did, both the one chosen and the one for which it was changed were holy. Tithes of the herds and flocks could not be redeemed for money, but tithes of the seed of the land and of fruit could be, but a 5th part of the value of the tithe had to be added.
(2) In Numbers 18:21-32 it is laid down that the tithe must be paid to the Levites. (It should be noted that according to Hebrews 7:5, `they that are of the sons of Levi, who receive the office of the priesthood.... take tithes of the people.' Westcott's explanation is that the priests, who received from the Levites a tithe of the tithe, thus symbolically received the whole tithe. In the time of the second temple the priests did actually receive the tithes. In the Talmud (Yebhamoth 86a et passim) it is said that this alteration from the Mosaic Law was caused by the sin of the Levites, who were not eager to return to Jerusalem, but had to be persuaded to do so by Ezra (Ezra 8:15).) The Levites were to receive the tithes offered by Israel to Yahweh, because they had no other inheritance, and in return for their service of the tabernacle (Numbers 18:21, 24). The tithe was to consist of corn of the threshing-floor and the fullness of the wine press (Numbers 18:27), which coincides with seed of the land and fruit of the trees in Leviticus 27. The Levites, who stood in the same relation to the priests as the people did to themselves, were to offer from this their inheritance a heave offering, a tithe of a tithe, to the priests (compare Nehemiah 10:39), and for this tithey were to choose of the best part of what they received.
(3) In Deuteronomy 12:5, 6, 11, 18 (compare Amos 4:4) it is said that the tithe is to be brought "unto the place which Yahweh your God shall choose out of all your tribes, to put his name there," i.e. to Jerusalem; and in Deuteronomy 12:7, 12, 18, that the tithe should be used there as a sacred meal by the offerer and his household, including the Levite within his gates. Nothing is said here about tithing cattle, only grain, wine and oil being mentioned (compare Nehemiah 10:36-38; Nehemiah 13:5, 12). In Deuteronomy 14:22-29 it is laid down that if the way was too long to carry the tithe to Jerusalem it could be exchanged for money, and the money taken there instead, where it was to be spent in anything the owner chose; and whatever was bought was to be eaten by him and his household and the Levites at Jerusalem. In the third year the tithe was to be reserved and eaten at home by the Levite, the stranger, the fatherless and the widow. In Deuteronomy 26:12-15 it is laid down that in the 3rd year, after this feast had been given, the landowner should go up himself before the Lord his God, i.e. to Jerusalem, and ask God's blessing on his deed. (According to the Mishna, CoTah 9 10; Ma`aser Sheni 5 65, the high priest Johanan abolished this custom.) In this passage this 3rd year is called "the year of tithing."
There is thus an obvious apparent discrepancy between the legislation in Leviticus and Deuteronomy. It is harmonized in Jewish tradition, not only theoretically but in practice, by considering the tithes as three different tithes, which are named the First Tithe, the Second Tithe, and the Poor Tithe, which is called also the Third Tithe (Pe'ah, Ma`aseroth, Ma`ser Sheni, Dema'i, Ro'sh ha-shanah; compare Tobit 1:7, 8; Ant, IV, iv, 3; viii, 8; viii, 22). According to this explanation, after the tithe (the First Tithe) was given to the Levites (of which they had to give the tithe to the priests), a Second Tithe of the remaining nine-tenths had to be set apart and consumed in Jerusalem. Those who lived far from Jerusalem could change this Second Tithe into money with the addition of a 5th part of its value. Only food, drink or ointment could be bought for the money (Ma`aser Sheni 2 1; compare Deuteronomy 14:26). The tithe of cattle belonged to the Second Tithe, and was to be used for the feast in Jerusalem (Zebhachim 5 8). In the 3rd year the Second Tithe was to be given entirely to the Levites and the poor. But according to Josephus (Ant., IV, viii, 22) the "Poor Tithe" was actually a third one. The priests and the Levites, if landowners, were also obliged to give the Poor Tithe (Pe'ah 1 6).
The explanation given by many critics, that the discrepancy between Deuteronomy and Leviticus is due to the fact that these are different layers of legislation, and that the Levitical tithe is a post-exilian creation of the Priestly Code, is not wholly satisfactory, for the following reasons:
(1) The allusion in Deuteronomy 18:1, 2 seems to refer to the Levitical tithe.
(2) There is no relation between the law of Numbers 18 and post-exilian conditions, when the priests were numerous and the Levites a handful.
(3) A community so poor and disaffected as that of Ezra's time would have refused to submit to a new and oppressive tithe burden.
(4) The division into priests and Levites cannot have been of the recent origin that is alleged.
See LEVITES.
W. R. Smith and others suggest that the tithe is simply a later form of the first-fruits, but this is difficult to accept, since the first-fruits were given to the priest, while the tithes were not. The whole subject is involved in considerable obscurity, which with our present information cannot easily be cleared away.
The Talmudic law of tithing extends the Mosaic Law, with most burdensome minuteness, even to the smallest products of the soil. Of these, according to some, not only the seeds, but, in certain cases, even the leaves and stalks had to be tithed (Ma`aseroth 4 5), "mint, anise, and cummin" (Dema'i 11 1; compare Matthew 23:23 Luke 11:42). The general principle was that "everything that is eaten, that is watched over, and that grows out of the earth" must be tithed (Ma`aseroth 1 1).
Considering the many taxes, religious and secular, that the Jews had to pay, especially in post-exilian times, we cannot but admire the liberality and resourcefulness of the Jewish people. Only in the years just after the return from exile do we hear that the taxes were only partially paid (Nehemiah 13:10; compare Malachi 1:7;; and for pre-exilian times compare 2 Chronicles 31:4;). In later times such cases seldom occur (Sotah 48a), which is the more surprising since the priests, who benefited so much by these laws of the scribes, were the adversaries of the latter.
Paul Levertoff |  | Multi-Version Concordance Tithe (30 Occurrences) Luke 11:42 But woe to you Pharisees! For you tithe mint and rue and every herb, but you bypass justice and the love of God. You ought to have done these, and not to have left the other undone. (WEB KJV WEY ASV DBY WBS YLT NAS RSV) Luke 18:12 I fast twice a week. I give tithes of all that I get.' (Root in WEB KJV WEY ASV DBY WBS YLT NAS RSV) Hebrews 7:4 Now consider how great this man was, to whom even Abraham, the patriarch, gave a tenth out of the best spoils. (See RSV) Genesis 28:22 then this stone which I have made a standing pillar is a house of God, and all that Thou dost give to me -- tithing I tithe to Thee.' (YLT) Leviticus 27:30 "'All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh's. It is holy to Yahweh. (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Leviticus 27:31 If a man redeems anything of his tithe, he shall add a fifth part to it. (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Leviticus 27:32 All the tithe of the herds or the flocks, whatever passes under the rod, the tenth shall be holy to Yahweh. (WEB KJV JPS ASV DBY WBS YLT RSV NIV) Numbers 18:21 "To the children of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they serve, even the service of the Tent of Meeting. (WEB JPS ASV DBY NAS RSV NIV) Numbers 18:24 For the tithe of the children of Israel, which they offer as a wave offering to Yahweh, I have given to the Levites for an inheritance: therefore I have said to them,'Among the children of Israel they shall have no inheritance.'" (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Numbers 18:26 "Moreover you shall speak to the Levites, and tell them,'When you take of the children of Israel the tithe which I have given you from them for your inheritance, then you shall offer up a wave offering of it for Yahweh, a tithe of the tithe. (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Deuteronomy 12:17 You may not eat within your gates the tithe of your grain, or of your new wine, or of your oil, or the firstborn of your herd or of your flock, nor any of your vows which you vow, nor your freewill offerings, nor the wave offering of your hand; (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Deuteronomy 14:22 You shall surely tithe all the increase of your seed, that which comes forth from the field year by year. (WEB KJV JPS ASV DBY WBS YLT NAS RSV) Deuteronomy 14:23 You shall eat before Yahweh your God, in the place which he shall choose, to cause his name to dwell there, the tithe of your grain, of your new wine, and of your oil, and the firstborn of your herd and of your flock; that you may learn to fear Yahweh your God always. (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Deuteronomy 14:24 If the way is too long for you, so that you are not able to carry it, because the place is too far from you, which Yahweh your God shall choose, to set his name there, when Yahweh your God shall bless you; (See NAS RSV NIV) Deuteronomy 14:25 then you shall turn it into money, and bind up the money in your hand, and shall go to the place which Yahweh your God shall choose: (See NIV) Deuteronomy 14:28 At the end of every three years you shall bring forth all the tithe of your increase in the same year, and shall lay it up within your gates: (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Deuteronomy 26:12 When you have made an end of tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the foreigner, to the fatherless, and to the widow, that they may eat within your gates, and be filled. (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Deuteronomy 26:14 I have not eaten of it in my mourning, neither have I put away of it, being unclean, nor given of it for the dead: I have listened to the voice of Yahweh my God; I have done according to all that you have commanded me. (See RSV) 1 Samuel 8:15 And your seed and your vineyards he doth tithe, and hath given to his eunuchs, and to his servants. (YLT) 1 Samuel 8:17 your flock he doth tithe, and ye are to him for servants. (YLT) 2 Chronicles 31:5 As soon as the commandment came abroad, the children of Israel gave in abundance the first fruits of grain, new wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly. (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) 2 Chronicles 31:6 The children of Israel and Judah, who lived in the cities of Judah, they also brought in the tithe of cattle and sheep, and the tithe of dedicated things which were consecrated to Yahweh their God, and laid them by heaps. (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) 2 Chronicles 31:12 They brought in the offerings and the tithes and the dedicated things faithfully: and over them Conaniah the Levite was ruler, and Shimei his brother was second. (Root in WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Nehemiah 10:37 and that we should bring the first fruits of our dough, and our wave offerings, and the fruit of all manner of trees, the new wine and the oil, to the priests, to the chambers of the house of our God; and the tithes of our ground to the Levites; for they, the Levites, take the tithes in all the cities of our tillage. (Root in WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Nehemiah 10:38 The priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes to the house of our God, to the chambers, into the treasure house. (Root in WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Nehemiah 13:5 had prepared for him a great chamber, where before they laid the meal offerings, the frankincense, and the vessels, and the tithes of the grain, the new wine, and the oil, which were given by commandment to the Levites, and the singers, and the porters; and the wave offerings for the priests. (Root in WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Nehemiah 13:12 Then brought all Judah the tithe of the grain and the new wine and the oil to the treasuries. (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Ezekiel 45:14 and the set portion of oil, of the bath of oil, the tenth part of a bath out of the cor, which is ten baths, even a homer; (for ten baths are a homer;) (See JPS) Malachi 3:8 Will a man rob God? Yet you rob me! But you say,'How have we robbed you?' In tithes and offerings. (Root in WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) Malachi 3:10 Bring the whole tithe into the storehouse, that there may be food in my house, and test me now in this," says Yahweh of Armies, "if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough for. (WEB KJV JPS ASV DBY WBS YLT NAS RSV NIV) |
