Tithing
In this study, the following are to be considered:
What is the biblical tithe? p. 1
What is the tithe cycle?: p.2
(i) שְׁנַת הַשְּׁמִטָּה sh-mit-tar sha-nar – (seventh) year of release. p.2
(ii) יוֹבֵל yovel – (fiftieth) jubilee year. p.2
Offerings: p.2
(i) בִּכּוּרִ֖ים #H1061 bi-koor-reem – first fruits. p.2
(ii) תרומה גדולה terumah gadolah – great offering. p.2
(iii) Redemption of the first-born male. p.3
Tithes: p.3
(i) מעשר ראשון ma`aser rishon – First Tithe. p.4
(ii) תרומת המעשר terumat ha-maaser – the Tithe Offering or מַעֲשַׂר הַֽמַּעֲשֵׂר ma`aser hama`aser – the Tithe of the Tithe. p.4
(iii) מעשר שני ma`aser sheni – Second Tithe. p.5
(iv) עָנִי מעשר ma`aser a-nee – the Poor Tithe or Third Tithe. p.5
(v) בְּהֵמָה מעשר ma`aser be-hay-mar – the Animal Tithe. p.6
The true value of the tithe: p.6
References and Credits: p.7
The Biblical Tithe
“He brought back all the goods, and also brought back his relative, Lot, and his goods, and the women also, and the people…Abram gave him a tenth of all.” (Gen. 14:16-20).
מַעֲשֵׂר #H4643 *1711h ma-a-say-er – tenth
This forms the conclusion of the passage regarding Malki-Tzedekh and is often quoted as Abram instigating the principal of tithing. However, this falls down on three accounts:
(i) that tithing was commonplace well before Abram’s time where people gave offerings to the priests and false gods and Abram would have carried on the traditions of his fathers. This offering of a tenth is well documented in antiquity and widespread throughout the then known world of Arabians, Phoenicians, Carthaginians, Lydians, Pelasgians, Greeks, various Italian nations, Egyptians and most significantly Mesopotamians cited in Akkadian literature (Fairbairn, Laird Harris et al);
(ii) that in this passage, the tithe was only a tenth of the booty that Abram had retrieved from the five kings and not of everything that Abram owned or its increase. Abram did not keep any of the retrieved goods.
(iii) #H4643 מַעֲשֵׂר ma`aser *1711h a tenth part.
#H6237 עָשַׂר `asar *1711c to take or give a tithe (Laird Harris et al). This is the
technical term of that which Yahuah required to be given back to Himself. It was not restricted to 10%. The ‘Christian church’ unfortunately derives its doctrine of tithing from this mis-translation and confusion over these two terms. This is one of those ‘selective’ laws that seem to be readily accepted by ‘Christian churches’, whereas most other laws are considered as no longer relevant (FFOZ p.992).
Therefore, this offering of Abram’s was a free-will or thanksgiving offering whereby Abram was acknowledging Yahuah’s role in bringing back everyone safely. Abram gave the offering to the priest of El `Elyon, Malki-Tzedekh.
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“Ya`akov vowed a vow, saying, ‘If Yahuah will be with me, and will keep me in this way that I go, and will give me bread to eat, and clothing to put on, then this stone, which I have set up for a pillar, will be Yahuah’s house. Of all that you will give me I will surely give the tenth to you.’” (Gen. 28:20, 22). Again, v22 is often quoted as Ya’akov continuing his father’s principal of tithing. However, this is conditional upon Ya’akov’s part and both this account and that of Abram above are responses to their safe return. Each of these should be considered as a votive sacrifice of peace offerings for thanksgiving (Lev. 3:1-17; 7:11-34) and as a one-off offering and not as a regular event.
The Tithe Cycle
(i) שְׁנַת הַשְּׁמִטָּה sh-mit-tar sha-nar – (seventh) year of release.
“Speak to the children of Yisra`el, and tell them, ‘When you come into the land which I give you, then shall the land keep a Shabbat to Yahuah. Six years you shall sow your field, and six years you shall prune your vineyard, and gather in the fruits of it; but in the seventh year shall be a Shabbat of solemn rest for the land, a Shabbat to Yahuah: you shall neither sow your field, nor prune your vineyard.” (Lev. 25:2-4). Years one to six there shall be the First and Second Tithe but no tithe was possible in the seventh year of release.
(ii) יוֹבֵל yovel – (fiftieth) jubilee year.
“You shall make the fiftieth year set apart, and proclaim liberty throughout the land to all the inhabitants of it: it shall be a yovel to you; and you shall return every man to his possession, and you shall return every man to his family. A yovel shall that fiftieth year be to you: you shall not sow, neither reap that which grows of itself in it, nor gather in it of the undressed vines.” (Lev. 25:10, 11). Having counted seven sevenths of years of release, the fiftieth year, the yovel, is also decreed to be a year when the land is allowed to be idle and not cultivated. In this year, there would be no increase in the produce and cattle.
Offerings
(i) בִּכּוּרִ֖ים #H1061 bi-koor-reem – first fruits. Although technically this is not a tithe, it is important to consider in order to put the tithes in perspective. This was a sacrificial offering of the wheat, barley figs, pomegranates, grapes (as wine) and olives (as oil), given to Yahuah via the priests in all years apart from Shemittah and Yobel. This was required to be offered up by the land owners and not their tenants.
(ii) תרומה גדולה terumah gadolah – great offering. This was a sacrificial offering of all the remaining produce not considered as bikkurim.
“Yahuah spoke to Aharon, ‘I, behold, I have given you the charge of my heave-offerings [תְּרוּמָה tay-roo-mar], even all the set apart things of the children of Yisra`el; to you have I given them by reason of the anointing, and to your sons, as a portion forever.” (Num. 18:8). “This shall be the Priests’ due from the people…The First Fruits [בִּכּוּרִ֖ים bi-koor-reem] of your grain, of your new wine, and of your oil, and the first of the fleece of your sheep, shall you give him.” (Deut. 18:3a, 4). The First Tithe was due only after the First Fruits have been separated for the priests. The First Fruits of the grain harvests was so
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designated by tying a red cord around the first shoots when they break through the soil or buds on a tree. For the oil and wine, this must be the best of all the produce.
תְּרוּמָה #H8641 tay-roo-mar gift or (wave) offering. This was more in keeping with that offered to Malki-Tzedekh by Abram.
“This is the offering you are to make: one-sixth of a bushel from every ten bushels of wheat, and you are to give one-sixth of a bushel from every ten bushels of barley. The law for olive oil is to be half a gallon from every fifty gallons…” (Eze. 45:13, 14a CJB). This was probably the common practice carried over from the wilderness days. Thus, the minimum grain offering should be one-sixtieth and for liquids it should be one-hundreth. However, these minimums would have been looked upon as being from one with a ‘mean eye’ ie a stingy person. A generous person with a ‘good eye’ would give of their abundance usually up to one-fortieth (ffoz.org).
(iii) Redemption of the first-born male
“Everything that opens the womb, of all flesh which they offer to Yahuah, both of man and animal shall be yours: nevertheless, the firstborn of man shall you surely redeem, and the firstborn of unclean animals shall you redeem. Those who are to be redeemed of them from a month old shall you redeem, according to your estimation, for the money of five shekels, after the shekel of the sanctuary (the same is twenty gerahs). But the firstborn of a cow, or the firstborn of a sheep, or the firstborn of a goat, you shall not redeem; they are set apart: you shall sprinkle their blood on the altar, and shall burn their fat for an offering made by fire, for a sweet savour to Yahuah. The flesh of them shall be your, as the wave-breast and as the right thigh, it shall be yours.” (Num. 18:15-18). Every first-born male animal and child is designated Yahuah’s and as such would be culled out of the herds and flocks prior to the tithing operation. The clean animals were sacrificed to Yahuah and eaten by the priests in Yerushalayim.
The redemption of the first-born is of uttermost importance as every first-born Yisra`elite that opens the womb is a type of the future redemption and salvation of spiritual Yisra`el (setapartpeople.com) (see also Mini Bible Study – redemption).
Tithes
The following must be noted when considering Torah tithing:
(a) The offerings must be taken before any tithe is calculated;
(b) The tithe is to be calculated after each harvest yield, so varies year on year;
(c) The tithe is for the support of the Tribe of Levi, Aharonic priesthood and the people and not the sanctuary;
(d) This is a type of the personal reliance upon the provision of Yahuah, and may be considered as rent due by the tenant to the Land Owner (Hertz p.550);
(e) The tithe is not applicable outside of HaEretz (FFOZ):
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(i) מעשר ראשון ma`aser rishon – First Tithe.
“For the tithe of the children of Yisra`el, which they offer as a heave-offering to Yahuah, I have given to the L`vi`im for an inheritance: therefore, I have said to them, ‘Among the children of Yisra`el they shall have no inheritance.’” (Num. 18:24). All the tribes of Yisra`el except the L`vi`im were given an allocation of the Promised Land by Yahuah. This was in order to support the people. However, the L`vi`im had the responsibility of caring for the Tabernacle services and were excluded from land ownership. It was given to the other tribes to support the L`vi`im by taking up a tithe of the produce and livestock. This is known as the תְּרוּמָה מַעֲשֵׂר #H8641 #H4643 tay-roo-mar ma-a-say-er (friendsofsabbath.org).
“All the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is Yahuah’s: it is set apart to Yahuah. If a man will redeem anything of his tithe, he shall add to it the fifth part of it. All the tithe of the herd or the flock, whatever passes under the rod, the tenth shall be set apart to Yahuah.” (Lev. 27:31, 32). The tithe was only taken from people working the land; from the land, fields, orchards, vineyards and beehives and from the livestock. It was never a monetary ‘tax’ taken from the salaries of tradesmen etc. Every new -born of the herds and flocks were made to pass through a narrow gate over which the herdsman would hold his rod. Every tenth new-born, irrespective of the quality, was marked with a red dye and called out as the tithe.
“To the children of Levi, behold, I have given all the tithe in Yisra`el for an inheritance, in return for their service which they serve, even the service of the tent of meeting.” (Num. 18:21). This tithe was of the produce of the land, whether it was from a commercial farmer or a household garden (cf Matt. 23:23 below). The tribe of Levi, including the Aharonic Priesthood, was not allocated any of the Land so they did not have to toil for their survival. It was for them to concentrate all their efforts on the Temple service (Henry p. 214).
“They shall give this, everyone who passes over to those who are numbered, half a shekel after the shekel of the sanctuary; (the shekel is twenty gerahs;) half a shekel for an offering to Yahuah.” (Exod. 30:13). This tithe was used exclusively for the support of the tribe of Levi, including the Aharonic priesthood, and not for the upkeep of the Sanctuary.
(ii) תרומת המעשר terumat ha-maaser – the Tithe Offering or מַעֲשַׂר הַֽמַּעֲשֵׂר ma`aser hama`aser – the Tithe of the Tithe
“Moreover, you shall speak to the L`vi`im, and tell them, ‘When you take of the children of Yisra`el the tithe which I have given you from them for your inheritance, then you shall offer up a heave-offering of it for Yahuah, a tithe of the tithe.” (Num. 18:26). All of the Levitical tithes were considered as being sacred and could not be used by the L`vi`im until the best part of their tithe, a tenth was given onto the priests.
“The Priest, the son of Aharon, shall be with the L`vi`im, when the L`vi`im take tithes: and the L`vi`im shall bring up the tithe of the tithe to the house of our `Elohiym, to the chambers, into the treasure-house.” (Neh. 10:38).
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(iii) מעשר שני ma`aser sheni – Second Tithe
“You shall surely tithe all the increase of your seed, that which comes forth from the field year by year. You shall eat before Yahuah your `Elohiym, in the place which He shall choose, to cause His name to dwell there, the tithe…If the way be too long for you, so that you are not able to carry it, because the place is too far from you, which Yahuah your `Elohiym shall choose, to set His name there, when Yahuah your `Elohiym shall bless you; then shall you turn it into money, and bind up the money in your hand, and shall go to the place which Yahuah your `Elohiym shall choose: and you shall bestow the money for whatever your soul desires, for oxen, or for sheep, or for wine, or for strong drink, or for whatever your soul asks of you; and you shall eat there before Yahuah your `Elohiym, and you shall rejoice, you and your household.” (Deut. 14:22-26). The second tithe differs from the First Tithe in that it refers to agricultural and livestock produce. The produce tithe was calculated after each harvest after Bikkurim was taken (as the first tithe).
In the שְׁנַת הַשְּׁמִטָּה sh-mit-tar sha-nar the seventh year of release cycle, years one, two, four and five are used to celebrate going up to Yerushalayim for festivals, usually for Sukkot (FFOZ). The produce and cattle were to be taken by the farmers up to Yerushalayim, if they were living close to the city. However, if the farmers lived a great distance away, the tithe of the produce only may be monetarised (the market value plus a fifth), and the proceeds used in the celebrations, providing they were within Torah constraints. Animals, however, could not be redeemed and had to be driven to the city. The farmers and their families usually invited members of the Tribe of Levi to participate in their blessings. This is a type of the Millennial tributes brought to Tzion (FFOZ).
(iv) עָנִי מעשר ma`aser a-nee – the Poor Tithe or Third Tithe
“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: and the L`vi`im, because he has no portion nor inheritance with you, and the foreigner living among you, and the fatherless, and the widow, who are within your gates, shall come, and shall eat and be satisfied; that Yahuah your `Elohiym may bless you in all the work of your hand which you do.” (Deut. 14:28, 29). In the third and sixth years, the tithe was calculated as for the ma`aser sheni. However, in these years, the required produce and animals were to be set aside for the poor. These would include the widow, the fatherless and stranger, to be distributed by the local L`vi`im. Notwithstanding the provision of 10%, should the number of poor be large, then it is the responsibility of the farmers to give until all the poor have sufficient to eat. It is when one’s bounty is shared with others, that the true blessings can be realized (Hertz).
“When you reap the harvest of your land, you shall not wholly reap the corners of your field, neither shall you gather the gleanings of your harvest. You shall not glean your vineyard, neither shall you gather the fallen grapes of your vineyard; you shall leave them for the poor and for the foreigner. I am Yahuah your `Elohiym.” (Lev. 19:9, 10). Once the bikkurim has been taken, all the tithes were then calculated from the harvest yield. This is of the crops gathered in and not taking into account that which was left in the fields for the poor.
The seventh year no produce is to be harvested as the land is left uncultivated (www.gotquestions.org).
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(v) בְּהֵמָה מעשר ma`aser be-hay-mar – the Animal Tithe
“Sanctify to me all of the firstborn, whatever opens the womb among the children of Yisra’el, both of man and of animal. It is mine,” (Exod. 13:2). Every animal, whether tahor (clean) or tamay (unclean) that opens the womb is set apart to Yahuah.
However, “the firstborn of man shall you surely redeem, and the firstborn of unclean animals shall you redeem. Those who are to be redeemed of them from a month old shall you redeem, according to your estimation, for the money of five shekels, after the shekel of the sanctuary (the same is twenty gerahs).” (Num. 18:15b, 16).
Of the clean animals, “the firstborn of a cow, or the firstborn of a sheep, or the firstborn of a goat, you shall not redeem; they are set apart: you shall sprinkle their blood on the altar, and shall burn their fat for an offering made by fire, for a sweet savour to Yahuah. The flesh of them shall be yours, as the wave-breast and as the right thigh, it shall be yours.” (Num. 18:17, 18). All animals acceptable for sacrifice are to be eaten by the priests and the offerer’s family in Yerushalayim.
“You shall eat it before Yahuah your `Elohiym year by year in the place which Yahuah shall choose, you and your household. If it has any blemish, lame or blind, any ill blemish whatever, you shall not sacrifice it to Yahuah your `Elohiym. You shall eat it within your gates:” (Deut. 15:20-22a). Nevertheless, if the animal is not acceptable for sacrifice, the animal can be slaughtered and eaten locally.
After the first-born male has been redeemed, all further new-born animals are to be considered as part of the increase in flocks and herds and, “whatever passes under the rod, the tenth shall be set apart to Yahuah.” (Lev. 27:32b). According to Rabbi Mendel Adelman quoting Rambam, these animals are to be driven to and slaughtered and eaten in Yerushalayim (chabad.org).
The True Value of Tithing
“Woe to you, Scribes and Pharisees, hypocrites! For you tithe mint, dill, and cumin, and have left undone the weightier matters of the law: justice, mercy, and faith. But you ought to have done these, and not to have left the other undone.” (Matt. 23:23). In the Master’s condemnation of the Scribes and Pharisees, it is not that they tithed meticulously (legalistically Torah-observant) but that they forgot or ignored the reason that the Torah was given (spiritually Torah-observant).
“Defend the weak, the poor, and the fatherless. Maintain the rights of the poor and oppressed. Rescue the weak and needy. Deliver them out of the hand of the wicked.” (Psa. 82:3, 4). “To do righteousness and justice is more acceptable to Yahuah than sacrifice.” (Prov. 21:3). “He has shown you, O man, what is good. What does Yahuah require of you, but to act justly, to love mercy, and to walk humbly with your `Elohiym?” (Mic. 6:8). These are considered to be the over-riding ethos behind Torah as they all point towards the Messiah.
“I thought it necessary therefore to entreat the brothers that they would go before to you, and arrange ahead of time the generous gift that you promised before, that the same might
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be ready as a matter of generosity, and not of greediness.” (2 Cor. 9:5). This collection was taken up to support Believers in Yerushalayim. In following Yahusha, Jewish Believers generally forfeited family, friends, occupation and religious fellowship. In taking up this collection, Sh’aul was showing his concern for Believers and that there was indeed only one Faith.
“They sold their possessions and goods, and distributed them to all, according as anyone had need.” (Acts 2:45). Collections were taken up as and when necessary for the support of ministries and other Believers and are special occasions, not regular tithes.
“A poor widow came, and she cast in two small brass coins, which equal a quadrans coin. He called His disciples to Himself, and said to them, ‘Most assuredly I tell you, this poor widow gave more than all those who are giving into the treasury, for they all gave out of their abundance, but she, out of her poverty, gave all that she had to live on.’” (Mar. 12:42-44). “For if the readiness is there, it is acceptable according to what you have, not according to what you do not have.” (2 Cor. 8:12). In the giving of any offering, it is the intention that is valued by Yahuah and not the actual cost. This is true of any offering whether it is money, goods or time.
“Remember this: he who sows sparingly will also reap sparingly. He who sows bountifully will also reap bountifully. Let each man give according as he has determined in his heart; not grudgingly, or under compulsion; for `Eloakh loves a cheerful giver. Let each man give according as he has determined in his heart; not grudgingly, or under compulsion; for `Eloakh loves a cheerful giver.” (2 Cor. 9:6-8).
Yahuah bless you and keep you,
Yahuah make His face to shine upon you and be gracious unto you,
Yahuah lift up His face toward you and give you peace.
All glory be to Yahuah,
Ameyn.
References and Credits
In using these references, it is in no way agreeing to or condoning the theological viewpoint of the authors.
Fairbairn Rev. P. The Imperial Bible-Dictionary, Blackie & Son, London.
FFOZ Torah Club, Messianic Commentary on the Parashot
HaShavuah, Vol.5, Simchat Torah, FFOZ Inc., Littleton, CO.
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Harris R.L., Archer Theological Wordbook of the Old Testament, Moody, Chicago,
G.J. Jr., Waltke B.K.(1980) Il.
Henry M. (1991) Commentary on the Whole Bible, Hendrickson, Peabody, Mass.
Strong J. (1994) Strong’s New Exhaustive Concordance of the Bible, World Bible Publishers Inc., Madison. (denoted by #H or #G).
Strong J. (1996) The New Strong’s Complete Dictionary of Bible Words, Thomas Nelson, Nashville. (denoted by #H or #G).
CJB – Complete Jewish Bible – David H. Stern – Jewish New Testament Pub., Clarksville, Maryland, U.S.A.
http://www.cgg.org/index.cfm/fuseaction/Library.sr/CT/BS/k/423/Tithing
10 Jubilee Facts to Know – What Do You Think? – Parshah (chabad.org)
http://www.gotquestions.org/tithing-Christian.html
What About Tithing : Preview (ffoz.org)
http://www.friendsofsabbath.org
Set Apart People » Redemption of the firstborn – Redemption – Part 1
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