The Three Tithes Of The Old Covenant

The three tithes on the Old Covenant are an established Biblical fact. Many preachers, Bible teachers, and ministers are often only aware of one tithe. They are not sure which tithe they support but they support only one of them. Setting the paltry goal of giving ten percent to one’s local church is a man-made and unbiblical concept.

There are three tithes in the Old Covenant: the Levitical tithe, the Festival tithe, and the Charity tithe. The first ten percent of food items were the Levite’s inheritance. Festival tithes were the second ten percent of edible items. The final tithe was paid every third year and was food items reserved for the poor. Tithing in the Old Covenant totaled 23.33% of food from farmers.

The Levitical Tithe (Tithe #1 of the Three Tithes)

Leviticus 27:30-34 Now all the tithe of the land, of the seed of the land or of the fruit of the tree, is the Lord’s; it is holy to the Lord. If, therefore, someone should ever want to redeem part of his tithe, he shall add to it a fifth of it. For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the Lord. He is not to be concerned whether it is good or bad, nor shall he exchange it; yet if he does exchange it, then both it and its substitute shall become holy. It shall not be redeemed. These are the commandments which the Lord commanded Moses for the sons of Israel on Mount Sinai.

Moses, in the Book of Leviticus, defines the tithe as seeds, fruit, and animals. If a person wanted to redeem or exchange the food for money they were penalized twenty percent. Fees are designed to discourage certain behavior. God established the tithe as food and not money.

The Levitical Inheritance

Numbers 18:21-23 To the sons of Levi, behold, I have given all the tithe in Israel as an inheritance, in return for their service which they perform, the service of the tent of meeting. And the sons of Israel shall not come near the tent of meeting again, or they will bring sin on themselves and die. Only the Levites shall perform the service of the tent of meeting, and they shall bear their own guilt; it shall be a permanent statute throughout your generations, and among the sons of Israel they shall have no inheritance.

The first tithe was given to the Levites. Levites did not have a land inheritance. Their inheritance was the tithe. Levites served in the Tabernacle. Those from the other tribes could not serve.

Ten percent of crops and every tenth animal were brought to the Levites each year. There would not have been a tithe of crops in the seventh year.

The Festival Tithe (Tithe #2 of The Three Tithes)

There were three primary festivals in the Old Covenant. The Feast of Unleavened Bread (or Passover) celebrated the departure from Egypt. It is found in the Old Testament in the twelfth chapter of Exodus. The next festival is the Feast of Weeks (aka Pentecost). Pentecost occurs fifty days after Passover. The third primary festival was the Feast of Booths. It lasted seven days. The primary texts are Leviticus 23 and Deuteronomy 16.

Farmers were required to tithe again to fund these festivals. At this point, farmers were providing twenty percent of their crops or animals. Both were legal requirements. They were not acts of worship or faith.

Deuteronomy 14:22-23 You shall certainly tithe all the produce from what you sow, which comes from the field every year. You shall eat in the presence of the Lord your God, at the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may learn to fear the Lord your God always.

Jesus mentioned tithing in the books of Matthew and Luke. Here is what Jesus said about tithing.

Eat The Tithe

Eating the tithe was commanded. How many pastors have encouraged the consumption of the tithe? None.

Deuteronomy 14:24-25 But if the distance is so great for you that you are not able to bring the tithe, since the place where the Lord your God chooses to set His name is too far away from you when the Lord your God blesses you, then you shall exchange it for money, and bind the money in your hand and go to the place which the Lord your God chooses.

This text reinforces the idea that the tithe was food. We have neither the luxury nor authority to alter the scriptures.

Deuteronomy 14:26-27 And you may spend the money on whatever your heart desires: on oxen, sheep, wine, other strong drink, or whatever your heart desires; and there you shall eat in the presence of the Lord your God and rejoice, you and your household. Also, you shall not neglect the Levite who is in your town, for he has no portion or inheritance among you.

The Charity Tithe (Tithe #3 of The Three Tithes)

God expects His people to care for the poor. He designed a fail-safe legal requirement in the Law to ensure the poor were not neglected. This requirement is the third tithe. Annually, it would put the total tithe up to 23.33%.

Deuteronomy 14:28-29 At the end of every third year you shall bring out all the tithe of your produce in that year, and you shall deposit it in your town. And the Levite, because he has no portion or inheritance among you, and the stranger, the orphan, and the widow who are in your town, shall come and eat and be satisfied, in order that the Lord your God may bless you in all the work of your hand which you do.

Farmers were required to provide for the poor every third year. Farmers tithed twenty percent of their crops and animals in years one, two, four, and five. In years three and six they tithed 30% of their crops and twenty percent of their animals. Crop tithing would not happen in year seven.

Conclusion

There were three tithes in the Old Covenant. These tithes were always food. A 20% penalty was imposed when money was substituted.

We do not establish a doctrine of giving ten percent based on Abram’s one-time gift to Melchizedek. If we were, we should also practice giving the other 90% away to the ungodly.

Tithing was an Old Covenant practice for farmers and herdsmen in the Land of Israel (Leviticus 27:34). The Old Covenant is obsolete (Hebrews 8:13).

Our covenant is superior. Christians can’t tithe despite how many times Malachi 3:8 is taught.

Grace giving surpasses any form of giving or tithing in the Old Covenant.

Here’s a link to the Ultimate Guide Of Tithing. It will answer many of your questions.