2 Chronicles 31:6
And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps.
In Hezekiah's restoration of true worship after apostasy, when idols were destroyed and priests and Levites were set in their offices and commanded to be supported, the people of Israel and Judah in Judah's cities responded at once by bringing abundantly the tithe of oxen and sheep and consecrated holy things and piling them in heaps, a bringing of firstfruits and tithes that began in the third month and ended in the seventh. When Hezekiah and the princes saw the heaps they blessed the Lord and His people, and the chief priest told him that from the time the offerings began to come in they had had enough to eat with much left over, for the Lord had blessed His people and the great store remained. Those heaps were laid up faithfully in chambers in the house of the Lord under Levitical charge as provision in the Lord's storehouse to feed the priests and Levites and sustain the sacred work as needs grew. The tithe required is one-tenth of all increase, from herds and flocks and field and every income including what the household uses, and it is holy to the Lord and belongs wholly to His house and His workers, not to kings or civil government, so that taxes cannot be taken from it. Faithful returning of what is the Lord's fills His treasury, fully supplies His workers and brings blessing with plenty to spare in harmony with Malachi 3:10, while withholding it hinders His work and withers spirituality.
Hezekiah's Reform and Heaps
The verse belongs to good King Hezekiah's restoration of true worship after neglect and apostasy, when images and idols were destroyed and priests and Levites were appointed to their offices to receive their portion so they could be encouraged in the law of the Lord. In that restoration Hezekiah gave freely of his own substance for the worship of the Lord and commanded the people to give the priests' and Levites' portion, and their giving followed both his command and his example as part of restoring the worship of Jehovah. During that restoration the people of Israel and Judah brought in tithes of their livestock and of holy things dedicated to the Lord, piling them up.
As soon as the command went out the children of Israel and Judah dwelling in the cities of Judah responded abundantly by bringing in the tithe of oxen and sheep and the tithe of holy things consecrated to the Lord their God and laying them by heaps. Their bringing was part of an abundant bringing of firstfruits and the tithe of all increase, including the tithe of cattle and of the increase of the land and of produce and livestock. The gathering began in the third month and finished in the seventh month, taking that whole time to pile up the heaps.
When Hezekiah and the princes saw the heaps they blessed the Lord and His people Israel. When Hezekiah asked about the heaps Azariah the chief priest answered that since the people began to bring the offerings into the house of the Lord they had had enough to eat and much left over, for the Lord had blessed His people and the great store remained. The abundance enabled them to have enough food with a surplus.
The heaps supplied the priests and Levites and the temple service with food, adding to the stores for God's work. That restoring of tithes and offerings provided abundance for the sanctuary and reserves the priests could use as needs increased. They were stored faithfully in chambers in the house of the Lord under Levitical oversight as provision brought into the Lord's storehouse, principally the tithe, for sacred work and for those engaged in His special work.
The abundance piled in heaps was visible evidence that the people had returned to God and were obeying the law of the tithe. The heaps testify that the people continued to bring the Lord's portion faithfully and abundantly after a time of unfaithfulness in tithing and robbing the Lord. Their giving is evidence of the people's liberality, and when they brought in the tithe everything went well.
Tithe Requirement and Blessing
The verse stands as evidence that Israel was required by God to give a tenth of its increase, that is, one-tenth of one's increase. The tithe so required covered the produce of the seed and the increase of herds and flocks, including oxen and sheep, seed, fruit, herd and flock, and holy consecrated things. It was to be taken from all income and produce, including what a household consumes rather than sells. Increase means the fruit, income, or return produced from sown seed year by year, with the Lord's portion taken first.
The tithe is the Lord's and is holy to Him. God has a just claim to reserve a portion of time and a portion of means as a test of love and worship, because He created mankind and gives life and breath and all things. It belongs entirely to the house of the Lord and solely to those engaged in His special work, not to the king as revenue nor to the civil government. Taxes for support of government are entirely outside of it, for it is for religious and benevolent purposes, and civil taxes cannot be deducted from it.
Faithful following of God's plan for supporting His work fills His treasury with abundance and fully supplies His workers. It brings spiritual and material blessing on His people so that they have enough to eat with plenty left over, because the Lord has blessed His people. Those who do their duty in the matter have much larger stores left than they had while robbing the Lord. Such faithful tithing removes any need to raise money by unscriptural methods, while failure to return to the Lord His own stops the progress of His work and quickly destroys spirituality. The secret of the abundance is the Lord's blessing on faithful tithing, in harmony with the later promise of Malachi 3:10. It proves that God keeps His promise to those who bring all the tithes into the storehouse and prove Him, pouring out a blessing there is not room to receive, rebuking the devourer so the fruits of the ground are not destroyed and the vine does not cast fruit before time, and making His people blessed in a delightsome land, though the blessing is not necessarily a temporal shower but just such blessings as He sees will be for their best good and for His glory.