And all the tithe of the land, [whether] Qf the seed of the land, [or] of the fruit of the tree, [is] the LORDS.- [it is] holy unto the LORD. And concerning the tithe of the herd, or of the flock, [even] of whatsoever passeth under the rod, the tenth shall be holy unto the LORD. (Lev 27:30,32). The tithe is described as the produce of the land and the animals of the land and not the giving of money to God. Note also that God commanded tile tithe. And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, [even] the service of the tabernacle of the congregation. (N um 18:2 1). This is called the Levite Tithe used to support the priests. Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. 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 (Deu 14:22-23). This is another tithe, called the Festival Tithe, to be used for religious feasts and festivals of Israel. At the end of three years thou shall bring forth all the tithe of thine increase the same year, and shalt lay [it] up within thy gates: 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 (Deu 14:28-29). This is the third tithe, but this one occurs once every 3 years. So on average, the people pay compulsorily 23.33% of their produce/anirnals in tithes every year, not 10%! This third tithe is also called the Poor Tithe. Tithes were kept in places called chambers for the treasures in Nehemiah's time (Nell 12:44), and later called storehouses in Malachi's time. Now we come to the most common passage that is quoted frequently by those supporting compulsory tithing today. Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Bring ye all the tithes into the storehouse, that there may be meat in mine house (Mal 3: 8, 10a). Since tithing was compulsory under the Law, to withhold tithes was tantamount to robbing God. Notice that it speaks of robbing God in terms of withholding tithes and offerings. What offerings are we talking about? Tile offerings associated with animal sacrifices under the Mosaic Law - burnt offering, grain offering, peace offering, sin offering and guilt offering. So if someone wants to observe the tithing as practised under the Mosaic Law today, he needs to observe the offerings as well. And he must pay 23.3% per annum of all his crops and herds to God (not 10%).
for later
Lev 27:30-34 is the tithe to the levites. 10% for the upleep of God's priests and his temple.
Num 18:21 is this same tithe Here it is specifically apportioned to the levites but it is still referring to the same tithe.
Deut 18:22-23 is talking of the second tithe. This is to be eaten in the presence of the Lord as a rememberance of His goodness to us and His ownership of all. (so heading out to Golden Corral after church on Sunday is a proper use of this tithe as long as you are feasting before the Lord)
It continues on to the third tithe, which is really the second tithe except that we are commanded to invite the poor and the stranger in as well as the levite and ourselves.
So we find that if we follow the law (as opposed to grace) the tithe actually given to God is 10%. The tithe consumed by us in God's presence is 10% and the offering to the poor is 3.33% so at most the tithe lost to us is 13.33%.
Now the New Testement tells us that we are to be mindful at all times that God owns everything and that we are just stewards of it. It also tells us to take care of the stranger, the poor the widow and the fatherless. It does not, however, command us to tithe.
I personally believe that a tithe of 10% is a very healthy thing for everyonme to do. Not because it is commanded (as it no longer is) but because it keeps our priorities correct (God, then others, then ourselves).
Are you by any chance a follower of Herbert Armstrong?