We have seen that we are not to twist and distort God’s sabbath kindness—we are not to boil a kid in the mother’s milk. And throughout this section of Deuteronomy, although we may not be addressing the weekly sabbath directly, we are still concerned to cultivate what may be called the sabbath mind. “Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat before the Lord thy God . . .” (Deuteronomy 14:22-29).
All the increase of the field is to be tithed on an annual basis (v. 22). The tithe is to be used to eat in the presence of God, at the place He decided to set His name. This is so that Israel might learn to fear God always (v. 23). If movement of all the goods was too cumbersome, then the tithe could be translated to money in order to be transported (vv. 24-25). Once in Jerusalem, it was proper to use the money for “whatever thy soul lusteth after” (v. 26). Even this portion of the tithe should not neglect the Levite (v. 27). Every third year the tithe was to be stored up locally (v. 28). This portion of the tithe was to used for the local Levite, and the local hardship cases (v. 29). This is done with a view toward the blessing of God (v. 29).
So let’s take an overview of the tithes. God required ten percent, a tithe. This tithe was variously apportioned. While some hold that there were different “ten percents,” I believe one multi-directed tithe makes better sense of the biblical evidence.
Recall that the tithe predated the Mosaic economy (Heb. 7:4ff), and hence the tithe in itself cannot be assumed to be merely typological. At the same time, the Mosaic tithe was linked to the land, and hence had clear typological elements. For example, in Israel, every seventh year there was no tithe because there was no crop. The apportionment of the tithe was structured around this cycle. Given the annual (and obligatory) nature of the tithe, it is best to assume that it was offered up in the context of the Feast of Tabernacles.
First year—the Levites were supported nationally (Num. 18:21-32). The Levites in turn supported the priests. The worshipper also feasted in Jerusalem, using the tithe (Dt. 14:22-29; cf. Lev. 27:30-34). The Levite was not just supported, he was invited.
Second year—same as the first year.
Third year—local welfare tithe, and support of local Levites (Dt. 26:12). An oath was taken in Jerusalem saying that the tithe really had been paid back home. The feasting is likely here as well.
Fourth year—same as the first year.
Fifth year—same as the first year.
Sixth year—repeat of the third year.
Seventh year—no tithe at all.
Okay, great. What about the tithe in the New Testament? When we consider the principles involved here, we see that they do not change, while some aspects of the tithe peculiar to the economy of Israel do change. Abraham paid the tithe (Gen. 14:20), and this is pointed out in the New Testament (Heb. 7:4-10). Jesus taught on keeping one’s perspective while tithing (Matt. 23:23). And Paul taught expressly that the ministry of the gospel was to be maintained through means of the tithe (1 Cor. 9:14). He says, “thus also,” houto kai, the Lord commanded that the gospel should be maintained. In short, the apostle Paul taught that Christian ministers should be supported in the same manner as the Levites had been. What was that manner if not the tithe? So the tithe itself is not a detail; it is the principle.
There are other issues that come up immediately. But as we consider our duties here, remember not to boil the kid in its mother’s milk. The center of all this is joy. Net or gross?—keep in mind that these modern categories can lead us to anachronistic applications. The tithe was on the increase. The principle is that tithes and offerings are seed corn going into the ground (2 Cor. 9:6). You tithe from the bushel of apples; you do not cut off a tenth of the apple tree and offer it to God as firewood. At the same time, you reap what you sow. If you sow sparingly, you reap sparingly.
A second question is this. Who are the lawful recipients of the tithe? We can note from both Old and New Testaments that lawful recipients of the tithe are ministries of the gospel, ministries of godly teaching, the county welfare office, and the festival fund.