The third use is in connection with the Levitical law. The Lord spake through Moses and gave this commandment, which is most fully stated in the three following places:
First: Lev. 27:30-32: “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. And if a man will at all redeem ought of his tithes he shall add thereto the fifth part thereof. 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.”
Second: Num. 18:26, 30, 31: “Thus speak unto the Levites and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up a heave offering of it for the Lord, even a tenth part of the tithe.” “Therefore thou shalt say unto them, When ye have heaved the best thereof from it, then ... ye shall eat of it in every place, ye and your households; for it is your reward for your service in the tabernacle of the congregation.”
Third: Deut. 14:22, 23, 28, 29: “Thou shalt truly tithe all the increase of the seed that the field bringeth forth year by year. 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 of the firstlings of thy herd and of thy flocks; that thou mayest learn to fear the Lord thy God always.”
“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: 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.”
How long the Mosaic order was carried out we do not know. Samuel in his protest against Israel’s asking for a king (1st Sam. 8:15,17), tells them that “he will take the tenth of your seed and your vineyards and give to his officers and to his servants.” “Also he will take the tenth of your sheep; and ye shall be his servants.”
It is likely that the sacred use of the tithe was early perverted under the kings. We hear no more of this system until the time of Hezekiah (726 B. C.), who instituted once more “the courses of the priests and Levites” (2d Chron. 31:2-5, 10-12), and “commanded the people that dwelt in Jerusalem to give the portion of the priests and Levites.” The people responded at once, “and the tithes of all things brought they in abundantly.” So abundant were they that the chief priest reported that, “since the people began to bring the offerings into the house of the Lord, we have had enough to eat and have left plenty: for the Lord hath blessed his people, and that which is left is this great store.” So great was this store that chambers in the house of the Lord were prepared for it, and men were appointed to oversee this surplus, who “brought in the offerings and the tithes and the dedicated things faithfully,” and kept them in the places prepared for them. Before this reformation Amos had sounded his warning in these ironical words. Amos 4:4,5: “Come to Bethel and transgress; at Gilgal multiply transgressions; and bring your sacrifices every morning and your tithes after three years: for this liketh you, oh, ye children of Israel, saith the Lord God.”
The prophets cry out all along the line against the greed and selfishness of the people. The captivity even did not burn out this root of evil, and Nehemiah is called upon to right the neglect of the command, “Honor the Lord with thy substance.” (Prov. 3:9.) He joins with the people in a determination to bring the first-fruits and the tithes unto the priests and Levites, that (Neh. 10:37, 38, 39) the “Levites might have the tithes in all the cities of our tillage.” “And the Levites shall bring up the tithe of the tithes unto the house of our God.” “And we will not forsake the house of our God.” But fickle Jewry was soon denying the charge of robbery at the mouth of Malachi who says: “Ye have robbed God in tithes and offerings and are cursed with a curse.” (Mal. 3:10.) “Bring ye all the tithes into the storehouse,” that blessings, spiritual, temporal and national, may be poured out upon you. What Malachi denounced, Nehemiah rectified by one bold stroke. He gathered the Levites and singers from the fields, whither they had gone to earn a livelihood, and set them in their places. Once more the old order was restored, and it was true that all Judah (Neh. 13:12) “brought the tithe of the corn and the new wine and the oil unto the treasuries.”
When the New Testament opens its pages of history we find the tithe principle very scrupulously observed by the “rigidly righteous,” and perhaps by a majority of the Jewish people. The 7th chapter of Hebrews makes use of the word tithe to show that the priesthood of Christ, who is after the order of Melchizedek, is superior to the priesthood of the Levites, because they in the loins of their father Abraham paid tithes to Melchizedek. Barring this chapter there are just six other places where the tenth, or tithe, occurs. Three of these (John 1:39; Rev. 11:13; 21:23) are simple numerals. Of the remaining three, two refer to the same incident as recorded in Matt. 23:23, and Luke 11:42. The well-known words of Matthew, who gives the fullest statement, are these: “Woe unto you, scribes and Pharisees, hypocrites! for ye tithe mint and anise and cummin, and have left undone the weightier matters of the law, judgment, and mercy, and faith: but these ye ought to have done, and not to have left the other undone.” The other reference is equally well-known and occurs in the prayer of the Pharisee, who said, (Luke 18:12.) “I give tithes of all that I get.” The Revised Version is used in giving these quotations because it more correctly translates the verb in the first references which should also be translated “tithe” in the last reference, for the Greek verb is the same in all three.
SECOND: The Extra-Biblical records have frequent references to the tithe, the number and extent of which can only be hinted at in the brief selections given.