The concept of the tithe, derived from the Hebrew word "ma'aser," meaning "a tenth," is a significant biblical principle that appears throughout the Scriptures. It represents the practice of giving one-tenth of one's income or produce as an offering to God. This practice is deeply rooted in the covenantal relationship between God and His people, serving as an expression of gratitude, obedience, and acknowledgment of God's provision.

Old Testament Foundations

The principle of tithing is first introduced in the Old Testament. In Genesis 14:20, Abram (later Abraham) gives a tenth of everything to Melchizedek, the king of Salem and priest of God Most High: "Then Abram gave him a tenth of everything" . This act of giving a tithe predates the Mosaic Law and establishes a precedent for the practice.

The Mosaic Law further institutionalizes tithing among the Israelites. Leviticus 27:30 states, "Thus any tithe of the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD" . The tithe was to be given from the produce of the land, including grain, fruit, and livestock, as a recognition that all blessings come from God.

In Numbers 18:21, the Levites, who served in the tabernacle, were designated as the recipients of the tithe: "Behold, I have given the Levites all the tithes in Israel as an inheritance in return for the work they do, the work of the Tent of Meeting" . This provision ensured that those who ministered before the Lord were supported by the community.

Deuteronomy 14:22-23 further elaborates on the purpose of the tithe: "You must be sure to set aside a tenth of all the produce brought forth each year from your fields. And you are to eat the tithe of your grain, new wine, and oil, and the firstborn of your herds and flocks in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always" . This passage highlights the tithe as a means of worship and reverence for God.

Prophetic Emphasis

The prophets also addressed the issue of tithing, often in the context of calling the people back to faithfulness. Malachi 3:10 is a well-known passage that underscores the importance of tithing: "Bring the full tithe into the storehouse, so that there may be food in My house. Test Me in this," says the LORD of Hosts. "See if I will not open the windows of heaven and pour out for you blessing without measure" . Here, God challenges His people to trust Him by bringing the full tithe, promising abundant blessings in return.

New Testament Perspective

In the New Testament, Jesus affirms the practice of tithing while emphasizing the importance of justice, mercy, and faithfulness. In Matthew 23:23, He rebukes the Pharisees: "Woe to you, scribes and Pharisees, hypocrites! You pay tithes of mint, dill, and cumin, but you have disregarded the weightier matters of the Law: justice, mercy, and faithfulness. You should have practiced the latter, without neglecting the former" . This indicates that while tithing is important, it should not overshadow the broader ethical demands of the Law.

The Apostle Paul, while not explicitly mentioning tithing, speaks to the principle of generous giving in 2 Corinthians 9:7: "Each one should give what he has decided in his heart to give, not out of regret or compulsion. For God loves a cheerful giver" . This reflects the spirit of giving that underlies the practice of tithing, encouraging believers to give willingly and joyfully.

Theological Significance

The tithe serves as a tangible reminder of God's sovereignty and the believer's stewardship. It acknowledges that everything belongs to God and that His people are merely stewards of His resources. By setting aside a tenth, believers demonstrate trust in God's provision and commitment to His work. The tithe also supports the ministry and mission of the church, ensuring that the needs of the community and those who serve in ministry are met.

Throughout the Bible, the tithe is portrayed as an act of worship, a means of supporting religious leaders, and a way to care for the needy. It is a practice that calls believers to a life of generosity, faith, and obedience to God.1 Samuel 8:15,17
And he will take the tenth of your seed, and of your vineyards, and give to his officers, and to his servants.
Torrey's Topical Textbook

part 2
... a good many subjects today: that does not prove anything. ... to Padan-aram, promised
to give a tenth unto God ... that when the law was given the tithe was definitely ...
//christianbookshelf.org/pink/tithing/part 2.htm

A Warning against Hypocrisy
... Voluntary offerings and the tithe constitute the ... this divinely appointed plan,"a
tenth of all ... anything that defileth, neither whatsoever worketh abomination ...
/.../white/the acts of the apostles/lesson 7 a warning against.htm

Chapter xiv
... merely "a tenth part," for it was not identical with the tenth part or tithe which
the ... Elyon, the Creator of heaven and earth, not to take anything of all ...
//christianbookshelf.org/leupold/exposition of genesis volume 1/chapter xiv.htm

The Strait Gate;
... say, placed there by God, to look that none that are unclean in anything may come ...
than the beginning." (2 Peter 2:20) The other passage in the tenth of Hebrews ...
/.../bunyan/the works of john bunyan volumes 1-3/the strait gate.htm

Travelling in Palestine --Roads, Inns, Hospitality, Custom-House ...
... a foreigner"who would for payment provide anything that might ... was subject to a tax
of one-tenth of all ... the half-shekel of the sanctuary, and the tithe of his ...
/.../sketches of jewish social life/chapter 4 travelling in palestineroads.htm

Night
... Since the tenth night I left thee I have been in ... How may we guess the motives of
anything too great for us ... since there is none that can express a tithe of my ...
//christianbookshelf.org/miller/the yoke/chapter xxxiv night.htm

The Heavenly Pathway and the Earthly Heart
... shalt give me I will surely give the tenth unto Thee ... mistake about what he must get
before he gives anything! ... will rear an altar, and he will tithe his substance ...
/.../maclaren/expositions of holy scripture k/the heavenly pathway and the.htm

A Discourse of Mercifulness
... widows and orphans, and that was called the tithe of the ... Have you anything to bestow
upon your lusts ... who live devoutly among the Jews distribute a tenth part of ...
/.../15 a discourse of mercifulness.htm

The Book of Jubilees
... publications, students who desired to know anything about the ... by the principle of
taking the tithe for God's use ... thus reckoning Levi as the tenth; Jacob's wrath ...
//christianbookshelf.org/deane/pseudepigrapha/the book of jubilees.htm

C. The Last Stages. Chs. 17:11 to 19:28
... exempted certain things from the tithe; the Pharisee had ... and be willing to sacrifice
anything which prevents ... Law; that Law required a tenth; Zacchaeus promised ...
/.../erdman/the gospel of luke an exposition/c the last stages chs.htm

Should we tithe off our gross or net income? | GotQuestions.org

Should a Christian tithe off miscellaneous income, e.g. inheritance, gifts, winnings, tax refunds, legal settlements, etc.? | GotQuestions.org

Should a church tithe 10% of the offerings it receives? | GotQuestions.org

Tithe: Dictionary and Thesaurus | Clyx.com

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