2 Chronicles 31:9

Then Hezekiah questioned with the priests and the Levites concerning the heaps.

After Hezekiah commanded the people to give the portion of the priests and the Levites, they brought in abundance at once, and he questioned the priests and the Levites concerning the resulting heaps of tithes and offerings. The heaps were the firstfruits and tithe of corn, wine, oil, honey and all increase of the field, with the tithe of oxen, sheep and consecrated holy things, laid up from the third month to the seventh month. The priests answered that since the people began to bring the offerings into the house of the Lord they had had enough to eat with much left over, for the Lord had blessed His people, and that great store was what remained. Hezekiah then ordered chambers to be prepared in the house of the Lord so the offerings, tithes and dedicated things could be stored faithfully under Levite overseers. The tithe is holy to God and belongs entirely to the Lord and to His house for those set apart to His special work, and giving it supported their work and brought abundance for the sanctuary with reserves for increasing need. When the people brought in the tithe everything went well, in harmony with the promise that God pours out blessing without room to receive it and rebukes the devourer, yet this does not mean faithful tithing always brings temporal prosperity, but that God gives such blessings as He sees will be for the best good and for His glory, and the surplus was no reason to stop giving.

Hezekiah's Question and Answer

Hezekiah commanded the people dwelling at Jerusalem to give the portion due to the priests and the Levites so that they could devote themselves to the law of the Lord, and when the commandment came the children of Israel and Judah responded at once and brought in abundance, producing heaps of tithes and offerings about which Hezekiah questioned the priests and the Levites. The questioning followed the seeing of the heaps, for Hezekiah and the princes came and saw them and then blessed the Lord and His people Israel.

The heaps were the firstfruits and the tithe of corn, wine, oil, honey and of all the increase of the field, together with the tithe of oxen and sheep and of the holy consecrated things, which the people began to lay in heaps in the third month and finished in the seventh month.

The answer came from the priests, with the chief priest speaking, that since the people began to bring the offerings into the house of the Lord there had been enough to eat and much left over, because the Lord had blessed His people, and that what remained was the great store seen in the heaps. The surplus had accumulated because the people continued bringing faithfully even after there was enough to meet need.

Hezekiah then commanded chambers to be prepared in the house of the Lord so that the offerings, the tithes, and the dedicated things could be brought in and stored faithfully under overseers from among the Levites. In this way the Levites were supported from what was brought into the Lord's storehouse, principally the tithe.

Tithing Truth and Application

The inquiry about the heaps belongs to Hezekiah's reformation, in which acknowledgment of the tithe as holy to God was restored and the tithe was taught as belonging entirely to the Lord and to His house for those set apart to His special work, to be given as commanded. Giving the priests and the Levites their portion supported their work of devoting themselves to the law of the Lord, and in that restoration the abundant bringing of tithes and offerings filled the sanctuary with plenty and provided reserves the priests could use as needs increased. When the people brought in the tithe everything went well, and those who did their duty had much larger stores left than while they were robbing the Lord. This was in harmony with the later promise that when all the tithes are brought in God pours out a blessing so great there is not room to receive it and proves true to all who test Him, rebuking the devourer so the fruits of the ground are not destroyed and the vine does not cast fruit before the time.

That promise does not mean faithful tithing always brings temporal prosperity, but that God gives just such blessings as He sees will be for the best good and for His glory. The surplus in the heaps was evidence of God's blessing on His people, not a reason to stop giving, since the people continued bringing faithfully even after there was enough to meet need, showing the tithe is due whether the supply is small or abundant. The account is thus an example of a church renewed in devotion to God giving liberally and willingly, with acknowledgment of the tithe presented as part of reformation.

Faithful returning of the tithe fills God's treasury with abundance so there is no need for unscriptural methods of raising money, while neglecting tithe stops the progress of God's work and destroys spirituality. Tithing is for religious and benevolent purposes and stands entirely outside civil taxes, since the tithes were no part of the king's civil revenue and taxes for support of civil government cannot be deducted from the tithe.