Yet, as I continued to dig and study, I found mention of three separate tithes in the pages of the Bible and found what is called The Jewish Tithe Cycle. A cycle based on a seven year cycle, and what I found here has caused me to question all the pro tithing statements I have heard and read.
In years 1-6 teruma (heave-offering) was given to the priests. The Bible does not say how much this offering was to be. This offering was given BEFORE the tithe according to Exodus 29:28. After the terumah, the farmer then set aside his tithes, each depending upon where they were in the tithe cycle.
In years 1-6 we have Maaser Rishor the first tithe, or the Levitical tithe, being separated. According to Numbers 18:24, this tithe was given to the Levites who could not themselves own any land, as they were not given any agricultural land like the other tribes. This tithe would allow the Levites, who lived in cities, to subsist and to teach TORAH to all Israel.
The Levites would take one-tent of what they were given (one-hundredth of the total produce) to the Priest (Numbers 18:26) This tithe had to be from the best of what the Levites received.
The Levites received this first tithe as an inheritance and not as a wage. Numbers 18:31 instructs the Levites that they may eat these tithes anywhere.
In years 1-6 we have Maaser Sheni the second tithe, also known as the Festival Tithe which was eaten in Jerusalem by it's owner. The Historical Dictionary of Judaism; The Oxford Dictionary of the Jewish Religion; The Encyclopedia of Judaism; and The Students Encyclopedia of Judaism all say this tithe was given in years 1,2,4, and 5. I will state, that there is a clear distinction between this tithe, and the tithe that went to the Levites as this tithe was eaten by the one giving the tithe Let's look at Deuteronomy 12:17-18 and 14:22-26:
17 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 or of thy flock, nor any of thy vows which thou vowest, nor thy freewill offerings, or heave offering of thine hand: 18 But thou must eat them before the Lord thy God in the place which the Lord thy God shall choose, thou, and thy son, and thy daughter, and thy manservant, and thy maidservant, and the Levite that is within thy gates: and thou shalt rejoice before the Lord thy God in all that thou puttest thine hands unto.
22 Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. 23 And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always. 24 And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the Lord thy God shall choose to set his name there, when the Lord thy God hath blessed thee: 25 Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the Lord thy God shall choose: 26 And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the Lord thy God, and thou shalt rejoice, thou, and thine household,
As I continue to dig and study, i am convinced that this is the same tithe mentioned at Levitucus 27:30-33:
30 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. 31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. 32 And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord. 33 He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed.
Did you notice how Leviticus 27:31 and Deuteronomy 14:24-25 each mentioned the possibility of a man redeeming his tithes for money and how Lev. 27:31 indicates he has to add to the money the fifth part? Clearly a money tithe was more than ten percent.
I want to stay here in Leviticus 27 for a bit. Allow me to post verses 30-34:
30 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. 31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. 32 And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord. 33 He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed. 34 These are the commandments, which the Lord commanded Moses for the children of Israel in mount Sinai.
Keeping this passage in mind, I want to look at some quotes made by H. Wayne Williams in his book STOREHOUSE TITHING: Why It Is Still Right. when I obtained this book, I was told it would answer all my questions on tithing and prove to me that tithing, as taught today, is Biblical. This book had the opposite effect on me. anyways, on to the quotes:
"The tithe, or tenth, is particularly the first tenth of all increase or income." (page 3)
"The first tenth is God's portion for the Bible says, "The tithe is the lord's." (Leviticus 27:30, 32; Malachi 3:10)." (page 3)
I have heard many statements along the same lines at the time in the service where they collects your financial gifts, yet when I look at Leviticus 27:30 and 32 what I see, does not line up with what today's preachers are saying. In fact, when we look at these verses IN CONTEXT (verses 30-34 above) we see that:
1). The tithe came from the land (v.30)
2). The tithe was either the seed of the land, or the fruit of the tree and this tithe was holy unto the LORD (v.30)
3). A redeemed tithe (one turned into money) needed a fifth part added to it (v.31)
4). The tenth one of the herd or flock that passed under the rod was holy unto the LORD (v.32)
5). It did not matter if this tenth was good or bad (v.33)
6). This tithe was not to be changed (v.33)
7). These are the commandments, which the Lord commanded Moses for the children of Israel in mount Sinai (v.34)
Moving along, I discovered yet a third tithe.
In years 3 and 6 Maaser 'Oni the third tithe, or the poor tithe was given. It is possible that this tithe replaced the second tithe in these years, but I cannot feel certain that this is the case based on what the second tithe was for. This third tithe was a charity tithe that was to be distributed to the Levite, the stranger, the fatherless, and the widow. We see these instructions at Deuteronomy 14:28-29 and Deuteronomy 26:12-13:
28 At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: 29 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.
12 When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled; 13 Then thou shalt say before the Lord thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them.
Lastly, I discovered something that never have I heard about and that I doubt any tithe teaching church would dare teach it's people to do. Don't tithe the seventh year. Yes, in year seven no tithes were given as this was a sabbatical for the land and the produce thereof had to be freely available for all. This was also for the land to rest, and the vineyard and the oliveyard were not to be sown as we will see in Exodus 23:10-11 and Leviticus 25:3-5
10 And six years thou shalt sow thy land, and shalt gather in the fruits thereof: 11 But the seventh year thou shalt let it rest and lie still; that the poor of thy people may eat: and what they leave the beasts of the field shall eat. In like manner thou shalt deal with thy vineyard, and with thy oliveyard.
3 Six years thou shalt sow thy field, and six years thou shalt prune thy vineyard, and gather in the fruit thereof; 4 But in the seventh year shall be a sabbath of rest unto the land, a sabbath for the Lord: thou shalt neither sow thy field, nor prune thy vineyard. 5 That which groweth of its own accord of thy harvest thou shalt not reap, neither gather the grapes of thy vine undressed: for it is a year of rest unto the land.
This was also true every fiftieth year according to Leviticus 25:10-11:
10 And ye shall hallow the fiftieth year, and proclaim liberty throughout all the land unto all the inhabitants thereof: it shall be a jubile unto you; and ye shall return every man unto his possession, and ye shall return every man unto his family. 11 A jubile shall that fiftieth year be unto you: ye shall not sow, neither reap that which groweth of itself in it, nor gather the grapes in it of thy vine undressed.
So, some questions I have:
1). Which of these three tithes are we to tithe?
2). Since Israel tithed more then 10% why do tithers today limit their tithe to just 10%?
3). When did the tithe change from agriculture to income?
4). Why do people tithe every seventh and fiftieth year?