From stewardshipministries.org:
Tithing in the Old Testament
Old Testament tithing, simply stated, was a tax that the Jews had to pay to underwrite their theocratic nation whose King was God. There were three taxes/tithes they were required to pay.
Tax #1: Every year Jews were required to pay 10% of all their crops, livestock and whatever else they had (Leviticus 27:30-33) – what was called the Levites’ Tithe. Because Israel was a theocracy, the Levites and priests were the government officials that needed to be supported by the citizens of Israel. If you remember, the tribe of Levi received no land as an inheritance. They were only given cities in all the other tribes. The tribes as such were required to support them through this first 10% tax.
Tax #2: This second tax was collected to underwrite the cost of all the festivals and religious ceremonies that were required by Jewish law for Israel to observe (Deuteronomy 14:22-27). This helped underwrite all the national events that Israel celebrated.
Tax #3: This third tax was payable every third year to provide a welfare safety net for the poor in Israel (Deuteronomy 14:28-29).
The Jewish tax system was a flat tax of 23.33%. However, there were still other “taxes” due, like the temple tax (Matthew 17:24). The Jews were also not permitted to harvest their fields to the edges, leaving the corners unharvested as an additional welfare tax to help feed the poor (Leviticus 19:9). The annualized tax a Jew would be required to pay might total about 25%.
So, the Old Testament tithes were the taxation system used to underwrite Israel’s national expenses.
Leviticus 27:30-33 (10% for the Levitical system)
[SUP]30 [/SUP]‘Thus 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. [SUP]31 [/SUP]If, therefore, a man wishes to redeem part of his tithe, he shall add to it one-fifth of it. [SUP]32 [/SUP]For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the Lord. [SUP]33 [/SUP]He is not to be concerned whether it is good or bad, nor shall he exchange it; or if he does exchange it, then both it and its substitute shall become holy. It shall not be redeemed.’”
Deuteronomy 14:22-27 (10% for the Holy Days)
[SUP]22 [/SUP]“You shall surely tithe all the produce from what you sow, which comes out of the field every year. [SUP]23 [/SUP]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. [SUP]24 [/SUP]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, [SUP]25 [/SUP]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. [SUP]26 [/SUP]You may spend the money for whatever your heart desires: for oxen, or sheep, or wine, or 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. [SUP]27 [/SUP]Also you shall not neglect the Levite who is in your town, for he has no portion or inheritance among you.
Deuteronomy 14:28-29 (10% every 3 years for the poor)
[SUP]28 [/SUP]“At the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in your town. [SUP]29 [/SUP]The Levite, because he has no portion or inheritance among you, and the alien, 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.
