But now to the main point, as to what the tithe is. Read it again verses 20-22, already quoted. Upon how much of the property that he might receive did Jacob promise to pay tithes?
“...of all that You shall give me, I will surely give the tenth unto You.” (Genesis 28:22)
And now notice particularly that Jacob did not say that he would first pay his expenses—provide himself with food and clothing, and then give a tithe of the remainder to the Lord. Not at all.
Read verse 20, and you will see that Jacob did not expect to amass great wealth in Syria; all he asked for was bread to eat and raiment to put on; and this was the “all,” of which he promised to give a tenth to Lord. According to the word, if he had earned only a bare living, one-tenth of it was to be re turned to the Lord.
From these two cases, then, we may learn that before we use any part of our income, even for the absolute necessaries of life, we must take out a tenth of the whole for the Lord. We have also direct testimony to this effect, in these words:
“Honor the Lord with your substance, and with the first fruits of all your increase.” (Proverbs 3:9)
Many persons who believe it is their duty to pay a tithe, fail to give the Lord all that is his due. We may rob God by withholding a part of the tithe as well as by withholding the whole. When, through the prophet Malachi, God accuses the people of robbing him in tithes and in offerings, he says,
“Bring all the tithes into the storehouse.” (Malachi 3:10)
We cannot effect a compromise with God, and satisfy Him with the performance of only a part of our duty.
Redeeming the Tithe
As brought to view in:
“And if a man will at all redeem aught of his tithes, he shall add thereto the fifth part thereof. And concerning the tithe of the herd, or of the flock, even of whatsoever passes under the rod, the tenth shall be holy unto the Lord. He shall not search whether it be good or bad, neither shall he change it; and if he change it at all, then both it and the change therefore shall be holy; it shall not be redeemed.” (Leviticus 27:31-33)
It will be seen that this applies to the tithe when it is paid in kind, and not when it is money, since between two equal sums of money there can be no choice. It is true that verse 31 may apply to money; but it is evident that the object of this instruction is to show that the Lord did not intend that any body should use the tithe at all, for no one would choose to pay twenty per cent for the use of tithe money, when he could get other at a far less rate of interest. The Lord did not stipulate that anybody who used the tithe should add to it a fifth part when it was paid in, because he wished to extort usury, but in order that men might not be tempted to use that which is not their own.
The fact that God does not design that persons should use the tithe at all in their own business, appears still more clearly when we consider verses 32, 33 as quoted above. From Maimonides, a Jewish writer, we learn the method taken to avoid partiality in tithing the increase of the flocks:
All the lambs were gathered into a fold in which was a door so small that but one lamb could pass out at a time. The dams were placed without, so that the young, hearing their bleating, would go out of the fold of their own accord to meet them, for no one was allowed to lead or drive them out. The owner stood outside with a rod dipped in red coloring matter, and with this he touched every tenth lamb that passed out. This was called causing them to pass under the rod (Leviticus 27:32).
By the above means the tendency to select the poorest animals for the tithe was avoided. If, however, the owner took any measures to prevent an animal that he prized from being marked, by the tithing rod, or, after it had been marked, sought to keep it and put another and perhaps a poorer one in its stead, both the one that had been marked, and the one which he had thought to give in its stead, were to be given to the Lord. If this would not prevent anyone from tampering with the Lord’s tithe, it is difficult to see what would have done so; and it is certain that this was the sole design of such a regulation.
This seems to be a complete answer to the question whether when we have tithe that is not yet paid into the treasury, and have no ready money of our own, we may use the tithe in an emergency, and afterward pay it back. Most as suredly we may not.
If a man has money placed in his hands in trust for another, and he uses it in his own business, he is called an embezzler, if his act is discovered. It may be that he designed to pay it back, but this makes no difference in the eyes of the law. He may have done the same deed many times before he was found out, and each time succeeded in replacing the money, but his guilt was as great the first time as the last. The crime consists in the deed itself, and not in being found out.
Object of the Tithe
But few words are needed on this point. From the statement in Leviticus 27:39, “The tithe is the Lord’s,” we must conclude that it is to be used only in his service; and if used in his service, it must, of course, be bestowed upon his servants. No one will deny the right of those who preach the gospel to “live of the gospel;” and it is not within the province of this argument to discuss that point.
The only question for us to consider is, How shall their living be secured? From the instance of its use that are recorded in the Bible, the tithe seems to have been designed wholly for the support of the ministry. Abraham paid his tithe to Melchizedek, the priest of the Most High God. Under the Levitical law, the tithe went for the support of the tribe of Levi, who were engaged in work pertaining to the sanctuary:
“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.” (Numbers 18:21)
They, in turn, were to devote a tenth of that which they received to the Lord, and this was to be given to the high priest, to be shared, no doubt, by his assistants (See Numbers 18:26-28). So much for direct testimony. We shall show later that other objects were provided for in other ways, thus proving on the principle of exclusion that the tithe was designed solely for the support of the ministry.
Although the object of the tithe was well known to all, it is certain that the individual never disposed of his own tithe, further than to bring into the treasury. When Nehemiah was restoring the worship of God, he cleansed the chambers of the temple, and brought in the holy vessels. Then he says:
“And I perceived that the portions of the Levites had not been given them; for the Levites and the singers, that did the work, or f led everyone to his field. Then contended I with the rulers, and said, Why is the house of God forsaken? And I gathered them together, and set them in their place. Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries [margin: storehouses]. And I made treasurers over the treasuries... and their office was to distribute unto their brethren.” (Nehemiah 13:10-13)
That the tithe is to be brought to one place, and distributed from thence, is proved by:
“Bring you all the tithes into the storehouse, that there may be meat in my house.” (Malachi 3:10)
Every man is under solemn obligation to pay tithes, but no individual has any right to dispose of it according to is own notions. “It is the Lord’s.”
And right here we wish to emphasize the fact that, strictly speaking, we cannot “give” a tithe. We cannot give what does not belong to us, and the tithe is the Lord’s. Earthly Governments, in consideration of the protection they afford to the lives and property of their citizens, collect taxes for the support of their officers; but men do not speak of “giving” their taxes, nor do they usually take credit to themselves for liberality, when they have paid them.
In God’s government the same plan exists. In return for the protection and many blessings that God bestows upon his creatures, he demands a tithe of all their increase, which may be considered as the taxes of his Government. But let it be distinctly understood that the church levies no taxes; the tax is levied by God himself, nor does he compel men to pay. Each one must decide for himself whether or not he will thus honor God. There is no compulsion; but the punishment for dishonoring God in this regard, though delayed, is nonetheless sure.
It is evident from what we have just said, that a man can by no means be called liberal merely because he pays his tithe, no matter how great it may be. The wise man says:
“The liberal soul shall be made fat; and he that waters shall be watered also himself.” (Proverbs 11:25)
Now while it is true that blessings will follow the strict payment of the tithe, it is clear that that is not what is meant here, for paying tithes is not liberality in any sense of the word.
Offerings
In addition to their tithes, the Israelites spent much in offerings. There were special offerings, such as sin-offerings, peace-offerings, and thank-offerings. The name of each of these is sufficiently descriptive. For the law in regard to them, see Leviticus chapters 4, 5 and 7.
The point to be remembered is that these sacrifices cost something, the cost of varying with the wealth or position of the one making the offering. Those ancient Jews had no idea that a man could profess to be a religious man for a score of years, and yet contribute nothing to the cause. And they really seemed to think that there was something disreputable in dead-head worship, even when they could worship for nothing as well as not.
When there was a plague upon Israel on account of David’s sin in numbering the people, the prophet directed the king to “rear an altar unto the Lord in the threshing-floor of Araunah the Jebusite.” 2 Samuel 24:18. Accordingly David went up, and was met by Araunah, to whom he told his errand.
“And Araunah said unto David, Let my Lord the king take and offer up what seems good unto him: behold, here be oxen for burnt sacrifice, and threshing instruments and other instruments of the oxen for wood. All these things did Araunah, as a king, give unto the king. And Araunah said unto the king, The Lord your God accept you.” (2 Samuel 24:22-23)
Imagine now that you hear David say,
“How providential! Here is everything ready; I could worship God, and it will not cost me a farthing!”
But no; David had a better idea of what true worship is.
“And the king said unto Araunah, Nay; but I will surely buy it of you at a price.” (2 Samuel 24:24)
That, you say, was very natural; the king did not want to be under obligation to anybody. But it was not because he was averse to receiving a gift that he refused Araunah’s offer; there was a principle involved. Here is his reason:
“...Neither will I offer burnt offerings unto the Lord my God of that which costs me nothing.” (Verse 24)
And the result was:
“...So David bought the threshing-floor and the oxen for fifty shekels of silver.” (Verse 24)
We hear much about the superior privileges of the Christian dispensation; of the increased light that we enjoy. Very true; but do we realize the responsibility that these rich blessings bring? If the ancients had such exalted ideas of the sacredness and importance of the worship of God, what ought we to do? Do we appreciate the blessings that God is showering upon us without measure? Gratitude will show itself in a tangible form as well now as it would three thousand years ago.
It is true that “salvation is free,” but is it any freer now than it was then? Did the patriarchs and prophets buy their salvation with their tithes and offerings? Did not they obtain pardon for sin through Christ alone, as well as we? Most certainly.
All that they could do or give would not purchase the pardon of a single sin, and this they knew; but they had a deep sense of the amazing love of God in holding out to them a free pardon through Christ, and their hearts overflowed with gratitude.
Salvation is indeed free, but it has cost a price beyond the comprehension even of angels, and when men begin to realize its value, they will not be anxious to avoid making sacrifices, but, with David, their cry will be,
“What shall I render unto the Lord for all his benefits toward me? I will take the cup of salvation, and call upon the name of the Lord. I will pay my vows unto the Lord now in the presence of all his people.” (Psalm 116:12-14)