Origins and Purposes of Tithes

[LeSellers]

I will give you one of the Keys of the mysteries of the Kingdom. It is an eternal principle, that has existed with God from all eternity: That man who rises up to condemn others, finding fault with the Church, saying that they are out of the way, while he himself is righteous, then know assuredly, that that man is in the high road to apostasy; and if he does not repent, will apostatize, as God lives. The principle is as correct as the one that Jesus put forth in saying that he who seeketh a sign is an adulterous person; and that principle is eternal, undeviating and as firm as the pillars of heaven."

Teachings of the Prophet Joseph Smith, pp. 156-57.

Tithing in ancient Israel was intimately connected with the fifty-year* Jubilee cycle and the three annual feasts held at the Temple or Tabernacle. Before investigating the purposes and mechanics of tithing, one must have at least a rudimentary knowledge of these two elements of the Mosaic Law.

* Some students believe it coincided with the seventh Sabbath year, making it a forty-nine year cycle. I disagree with this position, but do not claim any special knowledge or insight here.

Jubilee (Yov-el יובל, "jubile" in the AV) was a year called “The Sabbath of Sabbaths”. It followed seven sabbath cycles of seven years each. Essentially, it was a “resetting”, when slaves (technically, indentured servants) were freed, land reverted back to its allotted owners, and all debts forgiven. The land, as in all Sabbath years, laid fallow, although a harvest of anything that grew of itself was permitted.

10 And ye shall hallow the fiftieth year, and proclaim liberty throughout all the land unto all the inhabitants thereof: it shall be a jubile unto you; and ye shall return every man unto his possession, and ye shall return every man unto his family.

The Sabbath year (Shmita שמיטה, “release”) was only marginally less demanding. Servants were not released, nor did land revert to the owners, but debts were forgiven, and the land lay fallow. The only agricultural activity permitted was “preventative maintenance” (weeding, pruning, etc.) Anything that grew of itself (olives, fruits, etc.) had no owner that year, and was available to anyone who picked it.

11 But the seventh year thou shalt let [thy land] rest and lie still; that the poor of thy people may eat: and what they leave the beasts of the field shall eat. In like manner thou shalt deal with thy vineyard, and with thy oliveyard.

The seven-year shmita cycle was a central calendrical concept for Israel. Years were numbered according to it, i.e., “the first year” or “the fifth year” meant, implicitly, the first or fifth year of the shmita cycle. This is crucial to understanding (or misunderstanding, as is often the case) what certain parts of the Mosaic Law meant.

Every year, all the men of Israel were commanded to assemble at the Temple or Tabernacle for three feasts. They could take their families, but this was not required of women, nor of boys (under age 12). These feasts were Passover, Pentecost, and Tabernacles. (We might note that our own Annual and Semi-annual General Conferences occur at roughly the same times as two of these feasts. One wonders if there is a connection.)

Most of us know about the feasts (or can look it up in the Bible Dictionary), so I won’t go into any detail about them. The important thing to note is that, once Jerusalem was established under David as the capital of Israel and Solomon built the Temple there, it was there that these three feasts were held. “Feast” implies eating, and so it was. But, rather than creating a windfall profit for restaurateurs (hostlers did a booming business, cf Luke 2:7), the Law required that each man (or family) provide his own victuals, unless the distance was too great, in which case he could sell his sacred provisions, add 20% to the price, and then use that (now sacred) money to buy whatever food he chose at Jerusalem).

Next, there is the issue of what “tithes” actually were in the Bible and throughout all Jehovah’s sacred record. We Saints know, for instance, that tithing is an eternal principle, and there is much to lend support to the idea that it extends into the Celestial Kingdom, where we will still be paying tithing. With that background, we can safely assume that Adam paid tithing, just as Abraham did (see Gen 14:20). It remains an unanswered question what Melchizedek (or Adam, the Presiding High Priest of his day) did with those payments, but the principle, that they did so, is not open to serious debate.

The Law of Moses post-dates Abraham’s payment of tithing to Melchizedek by half a millennium. It, like the Law of the Levirate Marriage*, was included as a part of the Mosaic Law because of its sacred nature, and we continue to observe this law today, even though Jesus Christ explicitly declared the Law of Carnal Commandments to have been fulfilled, and that it no longer applies to His people (that is, us Saints).

* This may help us understand why Brother Brigham took many (or most) or Joseph’s wives as his own following the martyrdom. Brigham saw himself as Joseph’s brother, and thus responsible for those women in mortality. While Emma may seem to be a notable exception, Brigham did offer her his protection, but she refused. The question of why Brigham thought her something of a “daughter of perdition” may hinge on her rejection.

With these preliminaries handled, we are now able to discuss tithing among the Israelites under that Law of Moses which we, in post Resurrection times, are not obligated to observe, although parts of the larger, eternal law are still in force.

The first element of tithing is that, under the Law of Moses, there were three separate tithes. Only the first is what we, today, would consider “tithing”. The others were more difficult to characterize under a single rubric. This first tithe (ma'aser rishon מעשר ראשון) was collected at the end of every year, and it was collected on the produce of the land. All grains (wheat and barley being the prime crops), olives, grapes, and other fruits, and herbs (see Matt 23:23) were saved up from the harvests and then given to the Levites. This tithe was called the first tithe, or what I have dubbed the “General tithe” because it is still required and was part of the pre-Mosaic covenant, being eternal, as the Doctrine and Covenants teaches us.

4 And after that, those who have thus been tithed shall pay one-tenth of all their interest annually; and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord.

The Levites were, in their turn, required to pay a tithe of the tithes they received to the Aaronic Priests (10% of 10% = 1%, the so-called "tithe offering" — terumat ha-maaser תרומת המעשר). Both tithes were for their support and for use in the Temple—maintenance, minor repairs, etc. Larger expenses (building the new Temple under Herod, for instance) involved additional contributions from the people, e.g., the box into which the widow threw her two mites.

The second tithe (ma'aser sheni מעשר שני) was not for the Church at all. It consisted of a tithe, after the first tithe had been paid that year (which means nine percent, not ten) in the first, second, fourth, and fifth year of the Sabbath Cycle. It was a tithe of grains, olive oil, and wine. This tithe was to assure, as noted above, that he would have the proper food required for the feats for all seven years. Since some of these feasts lasted seven days, and travel from their residences could take several weeks each way, the amount of food required was substantial. In all, four times nine percent (36% over seven years) divided by seven years gives him about one-twentieth of his annual produce each year. Further divided by the three feasts, each trip to Jerusalem would get less than two percent, which is roughly one week’s worth of food. (The additional 5% he would be required to add to the sale of that tithe would make up for the higher prices he would pay in the city, or so we hope.) This tithe is mentioned in Deut 14:22~27:

22 ¶ Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. 23 And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always. 24 And if the way be too long for thee, so that thou art not able to carry it; [or] if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: 25 Then shalt thou turn [it] into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose: 26 And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, 27 And the Levite that [is] within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.

The third or poor tithe (ma'aser ani מעשר עני) , required only in the third year (and probably the sixth, but maybe not) was, as with the second tithe, not given to the institutional church. It was kept in the home of the husbandman. We have seen the reference here many times: Deut 14:28~29.

28 At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: 29 And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which [are] within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest.

However, there is an additional passage a few chapters later that sheds more light on the issue.

12 When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled; 13 Then thou shalt say before the LORD thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them: 14 I have not eaten thereof in my mourning, neither have I taken away ought thereof for any unclean use, nor given ought thereof for the dead: but I have hearkened to the voice of the LORD my God, and have done according to all that thou hast commanded me.

This passage clearly notes that the Church was not involved in the poor tithe at all, it was duty of the producer, but the poor had to show up at his door to claim it.

In summary:

First the Law of Moses no longer applies to The Church of Jesus Christ of Latter-day Saints.

Second, there were three separate “tithes” required of the Israelites, only one of which, the first tithe, was paid to the institutional church (although Levites paid a tithe on the tithe they received).

Third, the poor tithe was not collected by the Church, so it was not the Church’s responsibility to support the poor. The duty fell to the individual members (Israelites), but the poor had to claim it on their own.

This next point is not reflected in the Bible, and is not, technically, a part of the discussion, but some may find it useful.

Fourth, the modern Church of Jesus Christ of Latter-day Saints has received additional revelation on the matter of caring for the poor and the needy. It is implemented by means of the Fast Offering (which, along with Humanitarian Aid and PEF, inter alia, essentially takes the place of the poor tithe) and administers that assistance by means of the Bishop’s Storehouse and other Church agencies.

Those using Deut 14:28~29 as a club to bludgeon the Brethren about a supposed lack of concern for the poor and the needy are doing so in ignorance of the purpose of the tithe and demonstrate a dispite of the formal organization God established to administer His kingdom in the time before He will send His son as the King of kings during the Millennium.

1 Verily, thus saith the Lord, the time is now come, that [the modern tithe] shall be disposed of by a council, composed of the First Presidency of my Church, and of the bishop and his council, and by my high council; and by mine own voice unto them, saith the Lord. Even so. Amen.

I see no one's name in the list above who participates on this forum. Absent a new revelation of the subject, we should, as Saints, give deference to those who have been called, and set apart to this Council, rather than second-guessing them (right along with "[God's] own voice").

If this introduction to the subject is of interest, I would like to hear if (and how) you'd like me to continue the research and presentation.

Lehi

Edited November 21, 2011 by LeSellers

[Sky]

Here is what the Gospel Principles manual has to say about it:

Chapter 32: Tithes and Offerings

[Nominee]

Very enjoyable and enlightening read, Lehi. Thank you. Well done.

[LeSellers]

Here is what the Gospel Principles manual has to say about it:

Chapter 32: Tithes and Offerings

I suspected someone might raise this chapter. I taught it in our High Priests' Group meeting a couple of months back. It is useful, but didn't get into the area I wanted to explore in the introductory message/article above. It's both more "advanced" and less detailed than I was aiming for here.

Thank you for the contribution, and I will be interested in incorporating some of this information in a (possible) later installment.

Very enjoyable and enlightening read, Lehi. Thank you. Well done.

You are kind to say so.

Lehi

[ged1650]

I found this post very consise and to the point. tithing is an eternal principle. We must embrace it. If we are trolling for an excuse not to pay we will find it. It doesn't abbrogate our responsibility.

Ged

[Ariarates]

Absent a new revelation of the subject, we should, as Saints, give deference to those who have been called, and set apart to this Council, rather than second-guessing them

I don't get it. First you write a well researched post and then conclude with a statement that boils down to "shut up and pay up". What's the point, I wonder?

[LeSellers]

First you write a well researched post

Thank you for the kudos

then conclude with a statement that boils down to "shut up and pay up". What's the point, I wonder?

You might take a look at two now-closed topics, "Accusations Of Lds General Authority Greed And Mishandling Funds" and "Concerns About People Falling From The Faith".

As a matter of fact, however, it was not "shut up and pay up", it was "don't steady the ark".

Lehi

Edited November 21, 2011 by LeSellers