Biblical Answer

The Multiple Tithes in the Old Testament

The Old Testament contains several references to the tithe, which may seem to suggest that there were multiple tithes. However, upon closer examination, these references can be understood as complementary descriptions of a single tithe. The Leviticus 27:30-33 and Deuteronomy 14:22-29 provide the foundation for understanding the tithe as a single principle of giving. In Leviticus, the tithe is described as a tenth of the produce of the land, which belongs to the Lord and is to be given to the Levites as their inheritance. In Deuteronomy, the tithe is also described as a way of acknowledging the Lord as King and providing for those who led the community in worship and for those who were needy.

The Three-Year Tithe

Deuteronomy 14:28-29 introduces the concept of the three-year tithe, which is a way of providing for those who were needy every third year. This tithe is in addition to the regular tithe, which is to be given to the Levites. The three-year tithe is a way of demonstrating the Lord's care for the needy and is a principle that is enshrined in the tithes and offerings. This principle is also seen in Deuteronomy 15:14, which is echoed in 1 Corinthians 16:2.

The Gradual Development of the Tithe

The laws of worship and consecration in the Old Testament, as seen in Deuteronomy 12-16, provide a gradual development of the tithe as a principle of giving. The laws of worship and consecration are intertwined with the laws of tithing, and the tithe is seen as a way of acknowledging the Lord as King and providing for those who led the community in worship and for those who were needy. The tithe is not just a simple 10% of one's income, but a way of living out one's faith and demonstrating one's commitment to the Lord. Jesus saw the tithe as part of the Law of God, but not the most important part, and emphasized the need to focus on the weightier matters of the law, such as justice and mercy.