We have seen that the tithe is to be used solely for the purpose of supporting the ministry; but money is required for various other purposes in the cause of God, besides this. Therefore we find in the Bible that offerings were made for special purposes.
Buildings
In the 25th chapter of Exodus we have an instance. The people needed a sanctuary, where they could worship God. Did they vote to reserve a portion of the whole of their tithe for this purpose? No; the Lord directed them as follows:
“Speak unto the children of Israel, that they bring me an offering; of every man that gives it willingly with his heart you shall take my offering. And let them make me a sanctuary; that I may dwell among them.” (Exodus 25:2,8)
The intervening verses tell of what the offerings were to consist. Remember that these offerings were all to be given willingly, with the heart. The Lord takes no pleasure in service grudgingly performed. Paul says,
“Every man according as he purposes in his heart, so let him give; not grudgingly, or of necessity; for God loves a cheerful giver.” (2 Corinthians 9:7)
In the case under consideration we have an example of the results of such giving; for that the children of Israel did give cheerfully and willingly is stated in Exodus 35:20-29. And here is the result:
“And all the wise men, that wrought all the work of the sanctuary, came every man from his work which they made; And they spoke unto Moses, saying, The people bring much more than enough for the service of the work, which the Lord commanded to make. And Moses gave commandment, and they caused it to be proclaimed throughout the camp, saying, Let neither man nor woman make any more work for the offering of the sanctuary. So the people were restrained from bringing. For the stuff they had was sufficient for all the work to make it, and too much.” (Exodus 36:4-7)
The same plan was pursued when the temple was to be built. See 1 Chronicles 29:1-9. The people did not take their tithes, but brought offerings; and it may not be amiss to note right here, for the emulation of modern church builders, that these places of worship were entirely paid for before they were built.
What a contrast this presents to modern giving! Who ever heard of a similar instance among any other people? Here there was nothing like a fair, or an oyster supper, or a straw berry festival, by which people now coax unwilling dimes from the pockets of worldlings and professors alike, for the benefit of the church.
We do not read that Moses went around to remind the people of their duty, and urge them to help the good work along; but “the children of Israel brought a willing offering.” We are forced to the conclusion that when people need urging even to make a pledge to help on in the cause, and then need continual reminders of their obligation, there must be a great lack of that cheerful readiness to give that is so pleasing to God.
Now we will compare with this an incident in connection with the tithe. When Hezekiah came to the throne of Israel, he found things in a very bad condition. The temple of the Lord was forsaken, and the people were worshiping idols. In 2 Chronicles, chapters 29 to 31, we have an account of the restoration of the true religion by Hezekiah. He revived the ancient worship, and brought the priests and Levites back to their service in the temple.
But of course the treasury was empty, for while the people were worshiping idols, they did not pay their tithe. But Hezekiah gave commandment to set aside the portion of the Levites, and the people came promptly forward and did their duty. The record says:
“And as soon as the commandment came abroad, the children of Israel brought in abundance the first fruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly.” (2 Chronicles 31:5)
For four months the people continued to bring in their tithe, laying them in heaps, and then Hezekiah and the princes came to see what had been done.
“Then Hezekiah questioned with the priests and the Levites concerning the heaps. And Azariah the chief priest of the house of Zadok answered him, and said, Since the people began to bring the offerings into the house of the Lord, we have had enough to eat, and have left plenty: for the Lord has blessed his people; and that which is left is this great store.” (2 Chronicles 31:9-10)
Now what did the people do? Did they stop bringing in the tithes, because there was enough on hand? We read further,
“Then Hezekiah commanded to prepare chambers in the house of the Lord; and they prepared them, And brought in the offerings and the tithes and the dedicated things faithfully.” (2 Chronicles 31:11-12)
That is, instead of stopping, they made additional room in which to place the tithes, and continued bringing them in. This is just what we should expect from those who realize the sacredness of the tithe. “The tithe is the Lord’s,” and must be restored to him, whether it is little or much.
We have heard of men who would stop paying their tithe because it seemed to them that there was enough money in the treasury to supply all present wants. We have known others to stop paying because they have not received as much ministerial labor in their churches they thought was their due. Others refuse to pay because someone has wronged them; and there is no limit to the excuses that may be made to evade the payment of the Lord’s portion, when the individual does not want to pay. But no excuse will avail.
Suppose that the people have done their duty, as the Israelites did, and have been blessed in consequence, as they were. According to the promise (Proverbs 3:9-10) the Lord has given them abundance, because they have honored him. Now shall they say,
“We have done enough; the Lord has received all he needs"?
That would not only be foolish, but positively wicked. Yet that is just what some people do. Perhaps the Lord has designed a much greater work than has been done, and is preparing in this way the means with which to carry it forward; but men, by withholding his due, say, there is enough being done; and while they profess to want to see the cause advance, and may even pray for its prosperity, they stand in the way of its advancement.
We would not deal in this way with a neighbor. If we owed the man a sum of money, we would not think of refusing to pay it to him, on the ground that he was already well provided for. And if we should do so, our creditor would soon take steps to compel us to give him his due, and we would be made to understand that the fact that he was rich would not absolve us from a just obligation.
Why will men deal more honestly with their fellow-men than with their Maker? Is it because God is seemingly indifferent, and does not at once present his claim? And in that case, are we to judge that these same ones would defraud their neighbors, if they could do so without fear of prosecution? Think of it in this light; but always remember that God keeps an account, and, although it may be after a long time, he will surely reckon with his servants.
And yet it should not be for this reason alone that we give the Lord his due. Remember the privileges that we enjoy, far exceeding those of the ancient Jews, whose liberality has never been exceeded by any people. Christ said to Simon, that
“...to whom little is forgiven, the same loves little.” (Luke 7:47)
And by the same rule, he to whom much is forgiven, will love much, unless he fails entirely to realize what has been done for him. When we realize the infinite price that has been paid for our redemption, we shall be able to sing from the heart the words,
Were the whole realm of nature mine,
That were a tribute far too small;
Love so amazing, so divine,
Demands my life, my soul, my all.
Church Expenses
Although the tithe was set apart for the support of those who were connected with the tabernacle, it was not used for the running expenses, nor for repairs. In Exodus 30:11-16 the find a statement as to how the running expenses of the sanctuary were met. The Lord had a special claim on every one of the people, and therefore it was required that each one should make an offering to the Lord of half a shekel, as a sort of ransom for himself. The rich were not to give more, nor the poor to give less. This offering was applied thus:
“And you shall take the atonement money of the children of Israel, and shall appoint it for the service of the tabernacle of Offerings accommodation.” (Exodus 30:16)
If this were not needed to meet the expenses of the service, it could be used, as it was in the first instance, to adorn the sanctuary itself. Exodus 38:25-28. When Nehemiah restored the Jewish worship, besides bringing up the tithes he made provision for the temple service:
“Also we made ordinances for us, to charge ourselves yearly with the third part of a shekel for the service of the house of our God; For the showbread, and for the continual meat offering, and for the continual burnt offering, of the sabbaths, of the new moons, for the set feasts, and for the holy things, and for the sin offerings to make an atonement for Israel, and for all the work of the house of our God.” (Nehemiah 10:32-33)
As the temple was built by offerings, so was it repaired. The case is so plainly stated in 2 Chronicles 24:4-13 that no comment is needed; but lest some should fail to look up the reference for themselves, we quote a portion of it:
“And it came to pass after this, that Joash was minded to repair the house of the Lord. And he gathered together the priests and Levites, and said to them, Go out unto the cities of Judah, and gather of all Israel money to repair the house of your God from year to year, and see that you hasten the matter. Howbeit the Levites hastened it not. And at the king’s commandment they made a chest, and set it without at the gate of the house of the Lord. And they made a proclamation through Judah and Jerusalem, to bring in to the Lord the collection that Moses the servant of God laid upon Israel in the wilderness. And all the princes and all the people rejoiced, and brought in, and cast into the chest, until they had made an end. Now it came to pass, that at what time the chest was brought unto the king’s office by the hand of the Levites, and when they saw that there was much money, the king’s scribe and the high priest’s officer came and emptied the chest, and took it, and carried it to his place again. Thus they did day by day, and gathered money in abundance. And the king and Jehoiada gave it to such as did the work of the service of the house of the Lord, and hired masons and carpenters to repair the house of the Lord, and also such as wrought iron and brass to mend the house of the Lord. So the workmen wrought, and the work was perfected by them, and they set the house of God in his state, and strengthened it.” (2 Chronicles 24:4-5, 8-13)
The Support of the Poor
There are many Christians who use their tithe as a sort of charity fund, from which they make all their gifts and offerings, of whatever kind.
But the Bible recognizes no such plan as this. The poor are to be supported, but not with the Lord’s tithe. In ancient times the following was one provision made for the poor:
“And when you reap the harvest of your land, you shall not wholly reap the corners of your field, neither shall you gather the gleanings of your harvest. And you shall not glean your vineyard, neither shall you gather every grape of your vineyard; you shall leave them for the poor and stranger: I am the Lord your God.” (Leviticus 19:9-10)
See also Leviticus 23:22; Deuteronomy 24:19-21.
Some may argue from Deuteronomy 26:12-13 that the tithe was to be used for the support of the poor, but in this text we see not only the careful provision made for the poor, but the sacredness with which the Lord’s tithe was devoted to the one object for which it was designed. We quote the text:
“When you have made an end of tithing all the tithes of your increase the third year, which is the year of tithing, and have given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within your gates, and be filled; Then you shall say before the Lord your God, I have brought away the hallowed things out of my house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all your commandments which you have commanded me; I have not transgressed your commandments, neither have I forgotten them.” (Deuteronomy 26:12-13)
The command here referred to is found in Deuteronomy 14:22-29, where in addition to the requirement to give to the stranger, the fatherless, etc., this statement is made:
“And you shall eat before the Lord your God, in the place which he shall choose to place his name there, the tithe of your corn, of your wine, and of your oil, and the firstlings of your herds and of your flocks; that you may learn to fear the Lord your God always.” (Deuteronomy 14:23)
Now we read in Numbers 18:
“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)
We are forced to the conclusion that the tithe spoken of in Deuteronomy 14 and 20 is not the same as that which was de voted to the Levites on account of their service in the sanctuary, for the stranger could not by any possibility be counted as one of the Levites. We can harmonize the two Scriptures only on the ground that the tithe which the people them selves, together with “the Levites, the stranger, the fatherless, and the widow,” were to eat, was a second tithe, taken after the tithe for the Levites had been given them. This view of the question is taken by all commentators of whom we have any knowledge. And there are some who claim that every third year a third tithe was collected. We quote a few testimonies:
Another important privilege enjoyed by the poor was, what was called second tithes and second firstlings. Besides the tenth received by the Levites, the Israelites were obliged to set apart another tenth of their garden field produce; and in like manner of their cattle, a second set of offerings, for the purpose of presenting as thank offerings at the high festivals. Of these thank offerings only certain fat pieces were consumed on the altar; the remainder, after deducting the priests’ portion, was appropriated to the sacrifice feasts, to which the Israelites were bound to invite a stranger, the widow, and the orphan. [1]
Besides the first-fruits, the Jews also paid tithes or tenths of all they possessed. Num. 18:21. They were in general collected of all the produce of the earth (Leviticus 27:30; Deuteronomy 14:22, 23; Neh. 13:5, 10), but chiefly of corn, wine, and oil, and were rendered every year except the sabbatical year. When these tithes were paid, the owner of the fruits further gave another tenth part, which was carried up to Jerusalem, and eaten in the temple at offering feasts, as a sign of rejoicing and gratitude to God. These are called second tithes. [2]
Every year a tithe was paid to the Levites; and besides that a second tithe, which was carried to Jerusalem and eaten there; and every third year it was eaten at home, in their towns and cities in the country instead of it, with the Levite, poor, and stranger, and was called the poor’s tithe. [3]
He gives other testimony to the same effect, in his comments on the succeeding verses, and on Deuteronomy 14:23-28, and Leviticus 27:30:
Let there be taken out of your fruits a tenth besides what you have allotted to give to the priests and Levites. This you may indeed sell in the country, but it is to be used in those feasts and sacrifices that are to be celebrated in the holy city.
Besides those two tithes which I have already said you are to pay every year, the one for the Levites, the other for the festivals, you are to bring every third year eight times to be distributed to those that want; two women also that our widows, and two children and orphans.[4]
These testimonies, and others that might be given, together with the argument previously adduced, show conclusively that the Lord’s tithe was not used for the poor; and since it was not used either for building or repairing houses of worship, it must have been solely for those who labored in connection with sacred things. Indeed, how could it be otherwise.
We read, “The tithe is the Lord’s.” It was to be deposited in the Lord’s treasury. Now if I owe a friend ten dollars, it will not do for me to give any part of it to a poor man, even though I know that my friend would use the money in the same way, if I were to pay it to him. It belongs to no one but to my friend, and it would be highly dishonest for me to get a reputation for liberality, by giving away that to which I have no right. No one can be charitable on another’s money.
Notes :
- Horne's Introduction, Vol. 2, Part II, chap. viii
- Ibid., Vol. 2, Part III, chap. iii
- Dr. John Gill, on Deuteronomy 26:12
- Josephus' Ant., Book IV., chap. 8, sec 8 and sec. 22