Cz – A Tenth of the Tithe 18: 25-32

A Tenth of the Tithe
18: 25-32

A tenth of the tithe DIG: What is the tithe? Who is the subject to the mitzvah of tithing? Who was the first tithe given to? What was the purpose of the second tithe? The third? In turn, what were the Levites to give back to ADONAI and why? What is the principle taught here?

REFLECT: Is it right for our spiritual leaders to receive income from the work of teaching and leading congregations? On what basis? How much should we be giving to charity and to religious institutions like our congregations and ministries that handle the Word?

So, the Israelites gave their tithes to the Levites,
and the Levites, in turn, gave their tithe to the priesthood.

The tribe of Levi was not allotted a portion of the land of Isra’el. They were the servants of the Tabernacle and the priesthood; they were God’s property. They were given cities to live in among the tribes, but they didn’t have any agricultural lands by which to earn a living. In the Dispensation of Torah (see the commentary on Exodus, to see link click Da – The Dispensation of Torah), to be landless meant to be without a means of income. The priests were supported by the terumah portions, gifts, and offerings of the Israelites (see Cy – The Portion for the Priests). The Levites, however, did not have a share in those gifts and offerings. Instead, they depended entirely upon an annual tithe of agricultural produce. That tithe was to be regarded as the Levite’s inheritance (18:24).³⁶⁹

A. Instruction (18:25): ADONAI now spoke to Moshe. But not to Aaron, as He had done three times previously, in order to avoid any conflict of interest because it would have seemed rather self-serving if this came from Aaron himself.³⁷⁰ In turn, Moses instructed the Levites about the process of collection of the tithes from the Israelites and their duty of tithing the best of that to Aaron. When you take from the people of Isra’el the tithe (Hebrew: tenth) of the produce which I have given you from them as your inheritance, you are to set aside from it an offering for ADONAI, a tenth of the tithe (18:25).

B. The best part of the grain and wine (18:27): The offerings of the Levites were not themselves fresh. Their grain was not new; neither was their wine. But since they themselves were not doing the harvesting of their own lands to bring their firstfruits to ADONAI, the produce of others would be regarded as their own. For those who could not harvest for themselves, God reckoned their gifts as though they were just harvested. The LORD will consider this offering to be the best of your harvest offering, as though it were the first grain from your own threshing floor or wine from your own winepress (18:27 NLB).

C. A tenth of the tithe (18:26 and 28): When you receive from the people of Isra’el the tithes I have assigned as your allotment, give a tenth (Hebrew: maasrah, or a tithe) of the tithes you receive – a tenth of the tithe – to the LORD as a sacred offering. The text is careful to make the distinction that the Levite tithe was first given to YHVH, and then to Aaron.³⁷¹ In this way you will set aside this offering for ADONAI from all your tithes (tenths) that you receive from the people of Isra’el, and from these tithes you are to present it to Aaron the high priest the offering set aside for ADONAI (18:26 and 28). So, the Israelites gave their tithes to the Levites, and the Levites, in turn, gave their tithe to the priesthood. The number of priests was much smaller than the number of Levites, so it made sense to proportion it in that way. The principle is that those who received tithes are to also offer tithes. Just because the Levites were in the ministry, it didn’t mean that they didn’t pay tithes.

B. The best part of the grain and wine (29-31): YHVH is never pleased to receive left-overs, He demands the best of what one has. From everything given to you, you are to set aside all that is due Ha’Shem, the best part of it (literally it’s fat), its holy portion.³⁷² Therefore you are to tell them, “When you set aside from it its best part, the fat, it will be accounted to the Levites as if it were grain from the threshing-floor and grape juice from the wine vat. You may eat it anywhere, you and your households; because it is your payment in return for your priestly service in the Tabernacle. The Levites were a select tribe, set apart by ADONAI for special service, and hence were the initial recipients of that which was the best of the land. The sons of Aaron, the priests, were the select clan from among the select tribe of Levi and hence would be given the offering of only the very best of that which God had so blessed His people.³⁷³

A. Conclusion (18:32): The conclusion is a reminder of the seriousness of the service given to the Levites and the priests. Moreover, because you will have set aside its best parts, you will not be committing any sin because of it. A loss of quality control could lead to the loss of life by one of God’s faithful servants. When the Levites took the people’s tithes and, in turn, offered their own tithe to the LORD through the priesthood, they would be using the people’s gifts as God intended. and would thus be free from blame (18:32).³⁷⁴

Tithing one’s income: But that is not the standard for us today in the Dispensation of Grace (see The Life of Christ Do – When You Give to the Needy, Do Not Do It to be Honored by Others: To guide us, the Bible teaches seven principles of scriptural giving). It is often pointed out that there is a contradiction around the practice of tithing that is very popular in Church teaching. Since churches have to pay their bills, tithing is often couched in the language of the Torah, meaning believers should tithe ten percent of their income. But there is a certain irony in this. The pastors who would demand a Torah-imposed tithe of ten percent are some of the very teachers that declare to their congregations that they are free from the law of the Torah!

Is it right for our spiritual leaders to receive an income from the ministry of teaching and leading a congregation? Absolutely. This principle is illustrated by the priests and Levites who drew their income from tithes and offerings. Paul argues for a teacher’s right to be paid: Have you ever heard of a soldier paying his own expenses? or of a farmer planting a vineyard without eating its grapes? Who shepherds a flock without drinking some of the milk (First Corinthians 9:7)? The elders who rule well are to be considered worthy of double honor, especially those who work hard at preaching and teaching. For the Scripture says, “You shall not muzzle the ox while he is threshing” (First Timothy 5:17-18 quoting Deuteronomy 25:4 and Mt 10:10).

But at the same time Paul himself would not take pay directly from the people he was teaching. He emulated Moses who was able to refute Korah’s rebellion by saying: I have not taken a single donkey from them, nor have I done harm to any of them (Numbers 16:15). This is a worthy example to follow. Nevertheless, it is not only permissible, it is appropriate that our teachers should be compensated for their efforts the same as we compensate any other tradesman who performs a service for us. It is a right thing to support those who are doing the work of the Lord.

Tithing consistently and giving to charity on a regular, continual basis helps us guard against greed. It prevents us from falling into the sin of the love of money (First Timothy 6:10a). The Talmud speculates that the source of Korah’s pride was his great wealth. “The keys of Korah’s treasure-house were a load for three hundred white mules” (b. Pesachim 119a)! The book of Jude warns against men who allow the love of money to turn them from the way of truth: For they have rushed [headlong] for profit into Balaam’s error (see the commentary on Jude Aq – They Have Taken the Way of Cain, Rushed into Balaam’s Error, and have been Destroyed by Korah’s Rebellion).³⁷⁵

Haftarah Korach: First Samuel 11:14 – 12:22
(see the commentary on Deuteronomy Af – Parashah)

Samuel appointed Sha’ul to be Isra’el’s first king. The request of the people, seen as an act of hostility against God’s authority, is granted anyway (First Samuel 12:1). The coronation of Sha’ul (First Samuel 11:14-15), and Samuel’s defense of himself (First Samuel 12:2-5), is followed by a defense of God (First Samuel 12:6-11), the offense of the people for desiring a king for ungodly reasons (First Samuel 12:12-18), and finally with the people admitting their lack of faithfulness (First Samuel 12:19-22). Irony abounds! Samuel, Korah’s descendent (Exodus 6:24; First Samuel 1:19-20), sides with God’s interests by insisting on kings who serve Torah, safeguard national righteousness, and reflect God’s glory. The Haftarah ends with sending thunder and rain, and all the people being very much afraid of ADONAI (First Samuel 12:18). Samuel intercedes for the people, assuring them that God will not abandon them (First Samuel 12:22).

B’rit Chadashah Korah: Acts 5:11

Ananias and Sapphira hold back some proceeds from the house that they claimed to donate to God. Their deceit incurs swift retribution. Shocked, Peter asks Ananias, “Why has the Adversary so filled your heart that you lie to the Ruach Ha’Kodesh and keep back some of the money you received from the land” (Acts 5:3). On hearing these words, Ananias fell down dead; and everyone who heard about it was terrified (Acts 5:5). Three hours later, his wife enters the scene. She, too, lies in an attempt to cover up the deception. Peter condemns her and she falls over dead at his feet. The church, and even those on the fringes were shocked, as Sapphira was hastily buried beside her husband (Acts 5:10-11). Swift and unforgiving justice from God was necessary at the beginning of the Dispensation of Grace (see Hebrews Bp – The Dispensation of Grace).³⁷⁶

Dear Heavenly Father, Praise You for being such a wonderful and loving Heavenly Father! How amazing that You paid the huge price to ransom me by Messiah’s death and resurrection (Matthew 20:28, Mark 10:45, Hebrews 9:15)! Your gift of Messiah’s righteousness for all who love and follow Him is fantastic (Second Corinthians 5:21)! Your fantastic love is a covenant love, and is not just a “freebie” given to all who want it. Living out a relationship of love is what Your covenant is about. Yeshua answered and said to him: If anyone loves Me, he will keep My word. My Father will love him, and We will come to him and make Our dwelling with him (John 14:23). We don’t buy our salvation, but one way to show our love back to You is by joyfully giving You the tithe from our earnings. Giving financially is a joyful expression of letting You know that I do not take Your love for granted, but am very thankful for all You have done for me.

In this day when love of self and self-pleasing is so important, sometimes the thought gets forgotten that a covenant is a two-way relationship. You guide and watch over me with utmost care. In turn, I trust and follow Your Spirit and Your Word. Giving a tithe to You is one small way for me to show my love and appreciation to You. It is not a “have-to,” but a “want-to” from a loving heart. Thank You for the joy of letting me show my love for You by the giving of my tithe. Let each one give as he has decided in his heart, not grudgingly or under compulsion – for God loves a cheerful giver (Second Corinthians 9:7). In Messiah Yeshua’s holy Name and power of His resurrection. Amen