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=Was the tithe ten percent?=
William Branham taught that the Old Testament tithe was ten percent. '''That’s not truth.''' The Old Testament was almost three times that.
==The first tithe==
Ten percent of the gross income of God’s people funded the Levites (Num. 18:20–24).  The Levites were scattered all over the country and were not just in Jerusalem at the temple.  The Levites included everyone in the tribe of Levi that worked in the temple - the priest, the song leaders and musicians, even the  doormen and the janitors. In Nu 13:21–32 it is laid down that the tithe must be paid to the Levites.
===The priests only got ten percent of the tithe===
According to Numbers 18:28, the Levites paid '''ten percent of the first tithe''' to the priests (who were also part of the tribe of Levi).  It should be noted that according to Heb 7:5, ‘they that are of the sons of Levi, who receive the office of the priesthood.… take tithes of the people.’  The explanation for this is that the priests, who received from the Levites a tithe of the tithe, thus symbolically received the whole tithe.<ref>Paul Levertoff, “Tithe,” ed. James Orr et al., The International Standard Bible Encyclopaedia, Volumes 1–5 (Chicago: The Howard-Severance Company, 1915), 2987.</ref>
==The second tithe==
Ten percent paid for the festivals that built community and celebration (Deut. 14:22–27).  Yes, that is right, it was spent on parties and it was mandatory.  Can you even imagine if we all kicked ten percent of our gross aggregate income for parties?
==The poor tithe (or third tithe)==
Ten percent every third year went to help the poor (Deut. 14:28). That’s 3.33 percent. In addition, there were gleanings for the poor and the alien. In addition, there were occasional tithes and offerings as a specific need would come up, i.e., the rebuilding of the wall in Ezra, Nehemiah, or with the creation of the tabernacle in Exodus. If you add that up, the total mandatory tithe was about twenty-five percent of your gross income.
On top of that, there were specific sacrifices and gifts that you were expected to give just out of joy, as particular needs arose. What that means is, no matter how you look at it, the tithe was well above twenty percent, depending upon the year, of your gross income going to your tithe.  And then, your taxes, and then you live on whatever’s left.<ref>Mark Driscoll, Mark Driscoll Sermon Archive 2000-2004 (Bellingham, WA: Logos Bible Software, 2000).</ref>
What is also clear is that the preists only got a small portion of the total tithe ( ten percent of ten percent = one percent of income).
=What was subject to the tithe?=
Was the Old Testament tithe calculated on all income or only certain types of income?
==Tithe paid only on the fruit of the land==
According to Lev 27:30–33, a tithe had to be given of the seed of the land, i.e. of the crops, of the fruit of the tree, e.g. oil and wine, and of the herd or the flock (cf Dt 14:22, 23; 2 Ch 31:5, 6). As the herds and flocks passed out to pasture they were counted (cf Jer 33:13; Ezk 20:37), and every 10th animal that came out was reckoned holy to the Lord. The owner was not allowed to search among them to find whether they were bad or good, nor could he change any of them; if he did, both the one chosen and the one for which it was changed were holy. Tithes of the herds and flocks could not be redeemed for money, but tithes of the seed of the land and of fruit could be, but a 5th part of the value of the tithe had to be added.<ref>Paul Levertoff, “Tithe,” ed. James Orr et al., The International Standard Bible Encyclopaedia, Volumes 1–5 (Chicago: The Howard-Severance Company, 1915), 2987.</ref>
==The no-tithe year==
Every seventh or sabbatical year the land lay fallow, and was then tithe-free (Deut 15:1).