Gospel Finance by William Covert

Seventh-day Adventist Publishing Association · Battle Creek, Mich. · Apr 14, 1903

Gospel Finance

By William Covert

How the Tithe Was Collected and Used

WILLIAM COVERT

The first tithe of all the income in Israel went wholly to the tribe of Levi, as Moses said, because of “the services of the tabernacle of the congregation.” The sanctuary service, performed by them, was the work of first importance. Its relation to all the civil and evangelistic interests of the whole nation, however, was such that in some way it connected with the whole people. For these reasons it became a matter of convenience to distribute the Levites throughout the whole kingdom of Israel. To provide for this, and also to give them homes, forty-eight cities were assigned for this purpose. As these were quite equally distributed over the whole kingdom, the religious workers were thereby placed in convenient touch with all the nation. These Levitical cities are named and their locations described in Joshua 21: 1-42. According to their measurement outlined in Num. 35: 1-8, each one of them contained an area equal to about one thousand acres of land.

The head of this tribe was the father of three sons, named Gershon, Kohath, and Merari. The posterity of these three sons of Levi constituted the three houses of the Levites. Amram, the first son of Kohath, was the father of Moses and Aaron. The most numerous and influential of these houses was that of the Kohathites, and among the Kohathites the family of Aaron predominated. Twenty-three of the forty-eight cities were given to the Kohathite family, and the priesthood family of Aaron had thirteen of these twenty-three cities. All the six cities of refuge were in possession of the Kohathites. The Aaronic family was given first choice of the Levitical cities, and these were selected in the territory of Simeon, Judah, and Benjamin. This position placed that division in close proximity to Jerusalem, and therefore near to the sanctuary and temple service.

While the ministry of the sanctuary was of the utmost importance, and required much time and means to carry it on, and many helpers to do the work, yet a careful study of the whole system will show that a large amount of work and a great number of workers were demanded for the civil and ecclesiastical service of the nation outside of Jerusalem.

Judging from the whole situation, it seems reasonable to believe that the first tithe was received in the forty-eight Levitical districts, and, when in the hands of the proper officers, disbursed in harmony with the whole Levitical plan. An additional reason for this belief appears when it is considered that the Levites themselves were required to give a tithe of all the tithe they received from all Israel for the support of the central or general service at Jerusalem. “And the Lord spake unto Moses, saying, 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 an heave offering of it for the Lord, even a tenth part of the tithe. And this your heave offering shall be reckoned unto you, as though it were the corn of the threshing-floor, and as the fullness of the wine-press. Thus ye also shall offer an heave offering unto the Lord of all your tithes which ye receive of the children of Israel; and ye shall give thereof the Lord’s heave offering to Aaron the priest. Out of all your gifts ye shall offer every heave offering of the Lord, of all the best thereof, even the hallowed part thereof out of it. Therefore thou shalt say unto them, When ye have heaved the best thereof from it, then it shall be counted unto the Levites as the increase of the threshing-floor, and as the increase of the wine-press.” Num. 18: 25-30.

Here it is plainly stated that the tenth part of this tithe was offered by the Levites to the sanctuary service. Besides this tithe, many offerings were carried to Jerusalem to supply funds for the work there. This plan indicates that nine tenths of the first tithe was needed to support the Lord’s workers outside of Jerusalem, simply because their homes were away from that city. Because nine tenths of the first tithe was used outside of Jerusalem does not signify that it was used for a purpose different from that to which the other tenth was devoted. The men who did the sanctuary service in Jerusalem for the most part resided with their families in the Levitical cities, and these were located, as already mentioned, in different parts of the whole kingdom.

Moses, by special advice from the Lord, assigned work in connection with the sanctuary and its services to all men of the Levitical tribe who were between the ages of thirty and fifty years. This advice comprehended both priests and Levites. Num. 4: 1-49. David, in the latter part of his reign, found thirty-eight thousand available men of Levi, and all were given work to do, which in some way connected with the sanctuary service, yet many of these bore responsibilities which connected with business outside of Jerusalem. 1 Chron. 23: 1-5. As proof of the outward service, read 1 Chron. 26: 29-32. “Of the Izharites, Chenaniah and his sons were for the outward business over Israel, for officers and judges. And of the Hebronites, Hashabiah and his brethren, men of valor, a thousand and seven hundred, were officers among them of Israel on this side Jordan westward in all the business of the Lord, and in the service of the king. Among the Hebronites was Jerijah the chief, even among the Hebronites, according to the generations of his fathers. In the fortieth year of the reign of David they were sought for, and there were found among them mighty men of valor at Jazer of Gilead. And his brethren, men of valor, were two thousand and seven hundred chief fathers, whom king David made rulers over the Reubenites, the Gadites, and the half tribe of Manasseh, for every matter pertaining to God, and affairs of the king.” Thus the men of Levi superintended all the kingdom of Israel outside of Jerusalem, both east and west of the Jordan and the Dead Sea.

The priests and their attendants were divided into twenty-four courses, and the music into twenty-four choirs. The reader who wishes to learn about this, is invited to study the twenty-fourth and twenty-fifth chapters of First Chronicles. This plan gave change of service every few weeks, and sent thousands of laborers away from Jerusalem to mingle with the people in all parts of the kingdom. All the priests and Levites who did the Lord’s work in the country and in the villages were kept abreast with the times by their acquaintance with that which was done at Jerusalem. It certainly had many advantages over that method of service which keeps one person or set of persons constantly in one place to do one routine of work. This management was better because of physical reasons, spiritual needs, and financial advantages. It was in harmony with this rotation of priestly service that Zacharias, the father of John the Baptist, was at Jerusalem when the angel of the Lord brought him tidings concerning the son which was to be born in his family. This visit of the angel “came to pass . . . while he executed the priest’s office before God in the order of his course. And it came to pass that as soon as the days of his ministration were accomplished, he departed to his own house.” Luke 1: 8, 23. Zacharias’ home was in a city of the hill country of Judah. Luke 1: 39, 40.

It was necessary to provide some adequate means of support for all the laborers and their families, whether they were in Jerusalem or in some other place. The Lord’s work is a unit, regardless of places and dispensations, and the finances necessary for its support should always have the careful attention of a united and efficient management.

In a sense the whole tribe did priestly work, for all were expected to labor for the Lord in behalf of the spiritual needs of the people. The teacher was called a “teaching priest.” 2 Chron. 15: 3. He might have been one of the anointed sons of Aaron or otherwise, as qualification and circumstances brought matters around. See 2 Chron. 17: 7-9. The teachers in the congregations of ancient Israel certainly were persons of mature age and experience.

(To be concluded)