So, you’ve now had time to think about and substantiate that the Levitical tithe was not really 10% nor did it apply to everyone. But there is more … much more required under the Mosaic Law. In addition to the Levitical tithe, there were two more well-defined required tithes under the Law – and these are rarely acknowledged when tithing is presented as the requirement for us today:
1. Deut 14:22-23 requires a tithe that was … to be eaten. Called the “Festival” tithe, God says:
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.
This was basically to be a huge, nationwide “potluck” celebration every year! And if the celebration venue was too distant to bring the physical tithe, it could be exchanged for silver and that used to buy what was needed upon arrival. It is unclear, however, whether the extra one-fifth redemption rule applied to this tithe.
2. Second, there is the Welfare tithe recorded in Deut 14:28-29:
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.
There is some question whether this last tithe was the second one put to special use or an actual separate tithe every third year. In any event, these were still REQUIRED tithes. Assuming conservatively that the third tithe was the second one put to special use, how much was REQUIRED each year? 10% + 10% = 20%. And if cash was used by the landowners for the first one, it would be 12% + 10% = 22%. So, if you believe in the tithe, are you giving that much every year? In simple terms, if someone wants to disregard the context of the first tithe in Leviticus 27—that it was directed towards landowners and shepherds only—and suggest that it applies to us today, then the other two – the Festival and Welfare tithes - must also be followed because … all three are specified and required under the Law. To be blunt, you can’t preach one and leave out the other two. And, if cash is to be used for the first tithe from the land, it has to be 12% - there is just no other way to read it … unless, of course, you want to argue with God’s Law.
Let me, however, make you aware of one thing. Since these tithes basically funded operation of the government of Israel (the priests and taking care of the poor) - and they were required - most scholars view these tithes as taxation. Even so, God did promise fabulous blessings for following this portion of the Law. In this same chapter of Deuteronomy, regarding the third tithe, God says in the last verse [29]:
… so that the LORD your God may bless you in all the work of your hands.
Imagine that! Blessings for paying your taxes!
We are just about ready to move on to the last major Old Testament passage dealing with the tithe. Before we do, let me pose a question for you to ponder in the interim: If these three tithes really are to be viewed as taxation in Israel’s economy, then how can they possibly be used as guidance – or even be part of the conversation - about giving, whether in the Old Testament or New?
Next time, we will discuss one of the most cited passages regarding the tithe, and the last major mention of the tithe in the Old Testament, Malachi 3:8-11. Besides the question posed above, think about this: If you want to refer back to the Mosaic Law for guidance today, can you “pick and choose” what you want to follow? In other words, is it within your authority – or your pastor’s – to determine what part of the Mosaic Law applies today and what doesn’t? Think about what Scriptural passages might support such an approach. Moreover, how would you resolve a situation where two pastors came to different conclusions on what applies to us today and what doesn’t.