By Joshua Goodwin

This is the time of year when people begin to think about filing their income tax returns.  Some people look forward to it because they are going to get money back; others dread it because they will have to pay money.  However, it’s also a good time to look back on the previous year and make sure that you didn’t forget God in your tithes and offerings. 

“Will a man rob God?  Yet ye have robbed me.  But ye say, Wherein have we robbed thee?  In tithes and offerings.” (Malachi 3:8)

Many Christians think that they are tithing because they give 10% of their income to the church. However, the word “tithes” is plural, because there is more than just one.  God was not condemning the children of Israel for not paying their tithe, but rather their tithes (more than one).  In fact, there were actually three different tithes set out in the Law of Moses. 

Levitical Tithe

The first tithe was the Levitical tithe, which is what we most commonly think of when we discuss tithing.  This was to be a 10% tithe of all your increase during the year.

“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 unto the Lord.” (Lev. 27:30)

“Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.” (Deut. 14:22)

“And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation.” (Num. 18:21)

This tithe was designed to support the work of the local ministry/church.  The priests and Levites did not receive a portion of the inheritance, instead God ordained this Levitical tithe to provide for the needs of the priests and for the daily operations of the tabernacle/temple. In this current age, the Levitical tithe is used for the day-to-day operations of the church and salaries of the church staff, etc. 

Poor Tithe

The second tithe was the poor tithe.  Every third year, you were also required to give 10% to help the less fortunate in the land. 

“At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shall lay it up within thy gates: and the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied: that the Lord thy God may bless thee in all the work of thine hand which thou doest.” (Deut. 14:28-29)

This tithe goes beyond giving in special offerings to help the poor or the afflicted around the world.  Many people give money to help the poor in third world countries or to assist victims of natural disasters.  That is good and commendable, but that should be in addition to the poor tithe.  The poor tithe was designed to help those in your local area.

Since it’s often easy to over-look this tithe, I would recommend not waiting to pay it until every third year.  Instead, the easier solution is to give 3.33% every year which would still equate to 10% every third year.  Then you don’t have to worry about remembering is this the year I’m suppose to pay the poor tithe or is that next year.  It’s also easier on your budget since 3% each year is easier to plan for than 10% every third year.

Rejoicing Tithe

The third tithe was the rejoicing tithe.  This was also to be 10% of your increase every year.

“Thou mayest not eat within thy gates, the tithe of thy corn, or of thy wine, or of thy oil, or the firstlings of thy herds …. But thou must eat them before the Lord thy God in the place which the Lord thy God shall choose” (Deut. 12:17-18)

God’s law intended for the children of Israel to spend 10% of their income going up to Jerusalem for the feasts each year.  Under the Mosaic Law, all males in Israel had to appear before the Lord three times a year (Exod. 23:17).  This tithe was to be used to fund those trips.  Today this 10% tithe should be used to cover the costs of going to fellowship meetings.  You aren’t suppose to spend that money to fix up your house, or go out to eat, or buy a new car.  The rejoicing tithe is to be used for a specific purpose.  We cannot neglect the rejoicing tithe either.

Now some radical proponents of tithing take only the scriptures related to the rejoicing tithe and use it to justify paying tithes to themselves.  That’s not what the scripture says and these people conveniently overlook the scriptures regarding the other two tithes.  God didn’t give the children of Israel three tithing options and just let them pick whichever one best fitted their situation.  None of the tithes were optional! God’s law required all of them to be followed.  “Bring ye all the tithes into the storehouse” (Mal. 3:10)

So the Law of Moses identified three separate tithes that we are to be following.  Josephus in his writings also mentions the three different tithes of the Mosaic Law.  However, this principle of tithing was established by God long before the Law of Moses (Gen. 14:20).  When Jesus came to this earth, not only did he not do away with it, but he commended its practice (Matt. 23:23).  Paying tithes (plural) is a practice that we all need to be following.  This involves giving more than just 10% each year.  An individual who is bringing “all the tithes into the storehouse” should be giving over 13% each year for the Levitical and poor tithes.  In addition, they should also be setting aside 10% for the rejoicing tithe to attend fellowship meetings.  Only then are you truly following the principle of tithing.

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