The Nature and Disposition of the Tithe by W. T. Knox

Review and Herald Publishing Association · Takoma Park Station, Washington, D. C. · Jan 9, 1913

The Nature and Disposition of the Tithe

By W. T. Knox

"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." Lev. 27:30. "If thou turn away thy foot from the Sabbath, from doing thy pleasure on my holy day." Isa. 58:13.

In these scriptures, the Lord speaks in similar terms of the tithe and the Sabbath. He speaks of both as being peculiarly his own, and of both as being holy. The seventh day has been by God reserved from the weekly cycle and set apart to a sacred use, the remaining six days being allotted to man's use, under, of course, the limitations of God's government. So likewise the tithe has been reserved by the Lord from all the increase or substance he places in man's hands, and has been set apart by him for a sacred use, the remaining nine tenths being at man's disposal, also, of course, under the limitations of God's government.

Some additional idea concerning the sacred character of the tithe is obtained from Num. 18:24, 7-11, where the tithe is designated as a heave-offering belonging to the service of the altar, so sacred that it was to be handled only by the priests, with the warning that if touched by others, they were to be put to death.

Having thus reserved to himself the tithe, and sanctified it, we read in Num. 18:21 the disposition the Lord made of it: "And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation." The reader will not fail to note that when God called this nation into existence, and instructed them concerning their relationship to him, and the service required of them, he did not find it necessary under these new conditions to inaugurate some new plan to support his sanctuary service. Instead, he took something that had from the beginning been required by him,—the tithe,—and for the time being transferred it from the Melchizedek priesthood, which in the days before Israel had been its recipient, to the Levitical priesthood. There was no additional obligation placed upon his people; they were instructed only as to its disposition. It was to be placed with the Aaronic instead of the Melchizedek priesthood.

This was to be devoted to the priests in lieu of an inheritance among their

brethren, and for the service they rendered to the tribes. According to instruction given through Moses, the tithe was to be used only for the benefit of the Levite. It was to be handled only by men selected from the priests and Levites that were counted faithful. Neh. 13:13; 2 Chron. 31:12, 13. Disobedience to this instruction called for the penalty of death. Num. 18:24, 7-11. The entire teaching of the Bible on the subject makes it evident that to the individual there was left no discretion concerning this subject, either as to its use or as to the individual to be benefited by it, nor yet as to the place where it was to be paid. Deut. 12:11. It was to be brought to Jerusalem, where the Lord had placed his name, and delivered into the hands of the treasurers appointed from among the priests and Levites, and by them it was to be distributed to their brethren according to their needs. Neh. 13:13.

In this manner the tithe was protected from the demands of selfish men, and being in charge of men that "were counted faithful," the people had confidence to bring to them their substance, knowing that a correct use would be made of it.

A proper appreciation of the tithing system is dependent upon the recognition of the fact that the tithe is the Lord's absolutely, and that over that one tenth he has never surrendered control, and therefore that to God, the only owner, belongs the right to dispose of it. This responsibility can not be assumed by the individual to any degree and Bible tithe paying be preserved.

It is true there is a second and a third tithe spoken of in Deut. 14:22-29, over which the individual had some control. The cited scriptures make evident the nature and use of these tithes. They could be used to defray the expense of attending the yearly gatherings at Jerusalem, in making offerings to the Lord, in caring for the poor, in ministering to the Levite, or to any other object desired. One tithe was to be consumed at Jerusalem, the other at home, but the tithe was to be delivered to the priest for its devoted use, thus furnishing a sure and definite support for the priests of God. In the second and the third tithe is seen the simple yet very effective method devised by the Lord to enable Israel at all times to respond to the calls from the poor, to attend the feasts at Jerusalem, and to render free-will offerings to the Lord.

The mistaken idea prevails with some that Lev. 27:31 grants to the individual the right to borrow or temporarily use the tithe, by the payment of interest at the rate of one fifth the amount thus borrowed or used for personal purposes.

A little consideration will show this to be a mistaken conclusion. The scripture reads, "And if a man will at all redeem aught of his tithes, he shall add thereto the fifth part thereof." To redeem means to buy back, and has no significance of borrowing. In early days the tithe was paid in kind,—a tenth part of the cattle or sheep,—each tenth animal that passed under the rod, be it good or bad, the tenth part of the fruit of the field. The people were not permitted to substitute an inferior for a superior animal upon which the rod had fallen, but if they desired, for any reason, to redeem such as belonged to the Lord, its value was to be determined, and one fifth added thereto. Thus by this arrangement the Lord again impressed upon his people the sacredness of the tithe. As well might we plan to borrow for our own use the time made holy by God, as to borrow that portion of our substance made holy by him.

W. T. KNOX.