The Second Tithe

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Review and Herald Publishing Association · Takoma Park Station, Washington, D. C. · Nov 12, 1908

FromReview and Herald, Vol. 85, No. 46.

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The Second Tithe

J. C. STEVENS
The ten-commandment law, being moral in its character, and embracing man’s whole duty, is the foundation of God’s moral government, and is therefore unlimited in its scope, being binding upon all people in all ages. Ps. 103: 19; Rom. 3: 19.
It is the source of all good laws of any nation at any time. The laws of any particular nation, though they may grow out of the law of God, are, as laws, limited to that nation alone. With the fall of such a nation, is the expiring of its laws, as such. But God’s perfect law, a transcript of his character, remains the same.
When the Jews came out of Egypt as a people, a form of government was a necessity, and of course laws to govern them as a separate people. Such laws were given them, growing, indeed, out of the law written by the finger of God, the only source of all good laws, but wholly limited to that nation as law, binding on us only in principle. All these laws were written in a book by Moses, in distinction from the eternal and unlimited law written by the Creator on tables of stone.
With the rejection of the Jewish nation came the expiration of these limited laws. And they are not binding in any other nation as laws, but only in principle.
The Jews were given civil laws (Exodus 21, 22), sanitary laws (Leviticus 11; Deut. 23: 10-13), social laws (Deut. 24: 1-5), building laws (Deut. 22: 8), agricultural laws (Lev. 19: 19), laws for the making of garments (Deut. 22: 11), laws for the trimming of their beards (Lev. 19: 27), church laws regulating their assembling and worship (Deuteronomy 16; Numbers 28), special Sabbath laws (Leviticus 23; Ex. 35: 2; 16: 29), and financial laws for the support of their priests, their temple, their poor, etc., all of which, as laws, are not binding on us, but the great underlying principles of which remain the same.
Take an example: There was a law in Israel for the benefit of the poor, to the effect that when the farmer reaped his field, he should not reap the corners, nor gather the gleanings, and when beating the olive-trees, he should not go twice over them. This was law in Israel. Lev. 19: 10; Deut. 24: 19. Is there a Bible student who will contend that this is literally binding, as law, to-day upon our farmers?—We think not. But the principle is as binding to-day as ever. We are not legally bound to provide for our poor in that specific way, but we are morally bound to provide for them and help them. This principle applies to all those laws limited to Israel as a nation and as a church.
The first tithe, like the Sabbath of the decalogue, was recognized hundreds of years before the Exodus, and was given to Israel as the Sabbath was. This is binding. It did not, like the special tithe laws (Deut. 12: 17-21; 14: 23-29) or the special Sabbath laws (Num. 28: 9, 10; Ex. 16: 29; 35: 2), originate with the call of the Jewish people. Hence the Levitical tithing system is no more legally binding on us to-day than these other laws cited above. No one contends that their civil, sanitary, social, building, and agricultural laws are binding. But we are bound by that system which existed before the days of Moses, and this is the tithing system, of which the spirit of prophecy speaks in “Testimonies for the Church,” Vol. III, pages 392, 393. See also page 394, first paragraph, and page 395, second paragraph. Who could contend for the carrying out of the Levitical second-tithe law to-day, as law, which permitted the purchase of wine and strong drink and whatsoever their soul lusted after? See Deut. 14: 26. But the principle is binding,—that great underlying principle of systematic giving to God’s cause in the earth,—but we are not legally bound to do it in that specific way.
Bridgeport, Conn.