In the Tanakh, the ancient Hebrew Scriptures referred to by Christians as the Old Testament, the tithe was very different from how we think of it today. For one, it was agricultural, not monetary. The tithe is established in the Torah, the first five books of the Bible which focus on the Law in the following ways:
- Leviticus 27:30-33- Here the tithe is established as the fruits of the earth and the flocks. An interesting thing to note is that you could redeem your tithe back... as long as you added one-fifth to the value of it in your payment back.
- Numbers 18:21-32- Numbers focuses on the tithe as an agricultural offering to the Levites, the priests of Israel. The best of this offering was given to God, but everything else could be eaten by the Levites. The Levites were the only tribe of Israel not given land, so this tithe was necessary for their survival.
- Deuteronomy 14:22-29- Each year, a tenth of the seed of the land and the flocks were to be brought for a big feast. If travel was too far to transfer these goods, people were permitted to sell them and use the proceeds to buy livestock and drink once they arrived. We should also note that every third year, the tithe was to be brought to a storehouse for the Levites, the widows and orphans, and the resident aliens, that is those who would not been able to provide food for themselves because they had no land.
Later in the Tanakh, we see some reactions to how the Israelites actually gave:
- Amos 4:4-5- Here, the Prophet Amos, after laying out condemnations against various groups of Israelites, speaks sarcastically about those giving sacrifices with their tithes. The impression is that people gave their tithes and yet still continued to sin. Amos follows many prophets in calling people to not just think about their sacrifices but also the spirit or heart in which they gave them.
- Malachi 3:8-12- The problem for Malachi is that people aren't giving their tithes. What makes this so important is that if people are not giving to the storehouses of Israel, then those who need that food will not have it, not to mention the disrespect failing to give shows to God.
What we can take away from the ancient tithe is this:
- It was agricultural, not monetary.
- It fulfilled the Two Great Commandments by encouraging people to show their love for God with the possessions they used for nourishment and to show their love for their neighbors around them who needed their help and support for sustenance.
Other verses to consider:
- 1 Samuel 8:15- The Prophet Samuel warns the Israelites that if they get a king, they will have to start paying a tithe of their agricultural goods to him as well.
- Nehemiah 10:37-39- After the return from exile, the Israelites re-establish the tithe to the Levites, from which the Levites give a tithe of the tithes to the Lord.
For extra credit:
- Tobit 1:6-8- This book is in the Apocrypha, a collection of writings outside of the Tanakh. This particular passage lists 3 tithes: One of crops and flocks to the priests, one of grains to the Levites and their families in Jerusalem, and one to widows and orphans and those "converts who had attached themselves to Israel."
Note: My research into this topic was aided by my notes from Pastoral Theology II at The School of Theology at The University of the South, Sewanee, TN.