Deuteronomy 14:22

ON TITHING

"Thou shalt surely tithe all the increase of thy seed, that which cometh forth from the field year by year. And thou shalt eat before Jehovah thy God, in the place which he shall choose, to cause his name to dwell there, the tithe of thy grain, of thy new wine, and of thine oil, and the firstlings of thy herd and of thy flock; that thou mayest learn to fear Jehovah thy God always. And if the way be too long for thee, so that thou art not able to carry it, because the place is too far from thee, which Jehovah thy God shall choose, to set his name there, when Jehovah thy God shall bless thee; then shalt thou turn it into money, and bind up the money in thy hand, and shalt go unto the place which Jehovah thy God shall choose: and thou shalt bestow the money for whatsoever thy soul desireth, for oxen or for sheep, or for wine, or for strong drink, or for whatsoever thy soul asketh of thee; and thou shalt eat there before Jehovah thy God, and thou shalt rejoice, thou and thy household. And the Levite that is within thy gates, thou shalt not forsake him; for he hath no portion nor inheritance with thee.

At the end of every three years thou shalt bring forth all the tithe of thine increase in the same year, and shall lay it up within thy gates: and the Levite, because he hath no portion nor inheritance with thee, and the sojourner, and the fatherless, and the widow, that are within thy gates, shall come, and shall eat and be satisfied; that Jehovah thy God may bless thee in all the work of thy hand which thou doest."

The first paragraph here teaches that the tithe shall be eaten at the central sanctuary by the offerer, except when, due to the distance that may be involved, it is too far to carry the tithe of his fields, and in which case the tithes are to be converted to money, the money to be used for a feast at the central sanctuary to which the Levites are also to be invited.

The mention of the tithe in the third year has led some to suppose that this was another tithe in addition to those already prescribed, but the best view of this is that it merely prescribes what use shall be made of the tithe, already known and received as a customary duty, in every third year. It shall be used for the Levite, the sojourner, the fatherless, and the widows. In short, it was for the alleviation of distress among the poor of the land. "The tithe thus to be used in the third year was not an additional tithe."[11] It was merely a charitable usage of the tithe already required. "The tithe of the first and second years was to be eaten before the Lord at the central sanctuary; the tithe of the third year was for the poor and needy."[12]

Kline's comment on the purpose of these tithing regulations is as follows:

"The purpose of this section on tithing is not so much to give a comprehensive statement of the laws on tithing, as it is to guard the tithing procedure from being prostituted to idolatrous ends, that is, to prevent Israel from honoring the Canaanite fertility gods for their harvests.[13]

With regard to the subject of tithing, a few words on this are in order. It has been a widespread conviction among churches of the Restoration movement that, "We don't have to tithe!" But there remains somewhat to be said regarding this ancient duty which antedates Judaism, which was an established institution in the days of Abraham who gave tithes to Melchizedek, priest of God Most High. When Jacob promised to give a tenth to God following his vision at Bethel, he was not initiating a new obligation, but merely promising to fulfil an obligation that already existed.

Are not Christians "Children of Abraham? (Galatians 3:29). Then, what kind of "children" are those who vow that they have no duty to pay tithes? As seen in Deuteronomy and throughout the Pentateuch, the payment of tithes was a vital and continuing part of the duty that pertained to every Israelite, and what a strange thing it would be if the Israel of God which is the Church should have no obligation whatever along this line.

Jesus Christ affirmed that the righteousness of his followers should "exceed the righteousness of the scribes and Pharisees" (Matthew 5:20), adding that unless it does so, one cannot enter the kingdom of heaven. Certainly the Pharisees paid tithes of all that they had, and can a Christian's "righteousness" exceed that of the Pharisee while he persists in the denial that he should pay any tithes whatever? This is a question that every Christian should ponder.

Furthermore, here is a little verse from Hebrews 7:8, "There (in heaven), he (Christ) receiveth them (tithes). This cannot be unless the followers of the Lord give tithes. Application of these words to Melchizedek and not to Christ is a distinction without a difference.

This writer's views have hardened on this subject through many years of study. It has not always been a conviction with some of us that tithing is a Christian duty, but from a lifetime of study and faithful practice of the obligation, we derive the certainty that those who neglect this duty do great injury to themselves. To us it appears as a plain duty to tithe one's income for the Lord's work, nor can we truthfully say that even that sufficiently fulfills the duty to "give as we have been prospered."

One disclaimer we wish to make. It is not our purpose here to bind this view on anyone who simply will not have it so. That there are exceptions, unusual cases, and perhaps even outright exemptions from this obligation in certain instances we freely admit. We do not pass judgment upon any man in regard to this. If men cannot perform the duty, God certainly does not require it, but no preacher who ever lived has the right in God's name to excuse or release men from this obligation. An obligation it most certainly is. As the years pass, and as we see God's work languishing for lack of funds, and at the same time tens of thousands of Christians wallowing in luxurious wealth unknown anywhere else on earth, the sacred obligation of the faithful Jew in the matter of tithing contrasts dramatically with the behavior of countless Christians who give what amounts to a pittance to the work of God. (For a fuller discussion of this subject, see my commentary, Vol. 10 in the N.T. series, under Hebrews 7:8.)