Moses Places the Tablets in the Arkby KalebRosendahl

Deuteronomy 14:22

Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.

Thou shalt truly tithe all the increase year by year, setting apart the tenth of what the field brings forth as belonging to God. That increase covers produce from fields, orchards and harvests, livestock including flocks and herds, and the results of human labor by hand or mind. The tenth is the least that is required. To withhold any part of it is to rob God, and is recorded as misuse of property entrusted to men.

Sin offerings and thank offerings are required in addition to the tithe. Unfaithfulness in tithing calls for repentance, and beginning to tithe afterward does not erase the record of past unfaithfulness. Provision is also made for a second tithe devoted to the poor and other benevolent uses. Setting apart the tithes keeps continually before the people that all things belong to God and that they are to be channels for sharing His blessings.

This practice trains them away from selfishness and develops generous, noble character. The second tithe may be used as a possible source for school expenses, including supporting church-school work and teachers. Schools should not rely on it to provide tuition-free schooling nor depend on it so heavily that difficulties arise, but should charge a reasonable tuition and expect families to meet students' expenses. Schools should develop student industries and provide other help for those in need. The second tithe can be used for earnest missionary work in new places.