Tyndale Open Bible Dictionary

TITHE, TITHING

Words deriving from Old English for “tenth” and representing a charge upon produce or labor levied for the maintenance of religious activities. The custom is very ancient (Abraham paid a tithe of the spoils of war to Melchizedek; see Gn 14:20) and widely practiced, being known in Athens, Arabia, Rome, Carthage, Egypt, Syria, Babylon, and China.

According to Deuteronomy (Dt 12:2-7, 17-19; 14:22-29), the centralization of worship meant that the tithe was taken annually at the sanctuary and shared by priests and Levites. Corn, wine, oil, and flocks were tithed. Every third year, the Levites, foreigners, orphans, and widows were given the whole tithe in charity (Dt 26:12). According to Numbers 18:21-32, every tithe in Israel was given to the Levites in return for their priestly service.

The prophet Malachi (Mal 3:8-10), who scathingly declared the withholding of tithes to be “robbing God,” promised full barns and vats, opened windows of heaven, outpoured blessing and deliverance from locusts, in return for faithful tithing. In the early tithe feasts, thanksgiving for God’s gifts would seem appropriate (cf. Gn 28:22), though not emphasized. Maintenance of the service of God remained the chief purpose of tithing, along with a wide charity.

Apart from recalling Melchizedek’s tithe (Heb 7), tithing is mentioned in the NT critically. According to Matthew 23:23 and Luke 11:42, Jesus spoke of those who meticulously paid tithes on three small garden herbs while neglecting three “weightier matters of the law,” namely, justice, mercy, and faith. For him, this was an example of the lack of moral proportion, the lack of a right sense of priorities, that marked Pharisaism. The explicit rule, precisely observed, is so much easier and self-satisfying than the moral sensitivity that should govern all relations with others and with God. According to Luke 18:12, the Pharisee, congratulating himself in prayer for his superior virtues, mentions his tithing of all income among his claims to divine favor. Christ sternly devalued the pride-filled performance, compared with that of the humble penitent.