The Tithes in All Our Farming Communities

The Tithe of the Land, Whether of the Seed of the Land, or of the Fruit of the Tree

The Tithe of the Herd, or of the Flock


The New Lexicon Webster's Encyclopedic Dictionary of the English Language:
"tithe ... a tenth part of agricultural produce etc. paid as tax or as an offering."

Encyclopedia Britannica, 11th edition, Vol. 26, 1911:
"TITHES, a form of taxation, secular and ecclesiastical, usually, as the name implies, consisting of one-tenth of a man's property or produce.... Among the early Hebrews the king could exact a tithe from cornfields, vineyards and flocks (I Sam. Viii. 15, 17). On the religious side the oldest laws (e.g. Exod. xxxiv. 26) speak of bringing the firstfruits of the land to the house of Yahweh.... The tendency of the Pharisees was to pay tithe on everything, and to make a self-righteous boast of this.... Long before the 8th century payment of tithes was enjoined by ecclesiastical writers and by councils of the Church.... In course of time the principle of payment of tithes was extended far beyond its original intention ... and they became payable out of sources of income which were not originally tithable."


Leviticus 27:30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD.
31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.
32 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.
33 He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed.
34 These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai.

Numbers 18:20 And the LORD spake unto Aaron, Thou shalt have no inheritance in their land, neither shalt thou have any part among them: I am thy part and thine inheritance among the children of Israel.
21 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.
22 Neither must the children of Israel henceforth come nigh the tabernacle of the congregation, lest they bear sin, and die.
23 But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance.
24 But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.
25 And the LORD spake unto Moses, saying,
26 Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.
27 And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress.
28 Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD'S heave offering to Aaron the priest.
29 Out of all your gifts ye shall offer every heave offering of the LORD, of all the best thereof, even the hallowed part thereof out of it.
30 Therefore thou shalt say unto them, When ye have heaved the best thereof from it, then it shall be counted unto the Levites as the increase of the threshingfloor, and as the increase of the winepress.
31 And ye shall eat it in every place, ye and your households: for it is your reward for your service in the tabernacle of the congregation.
32 And ye shall bear no sin by reason of it, when ye have heaved from it the best of it: neither shall ye pollute the holy things of the children of Israel, lest ye die.

Deuteronomy 12:1 These are the statutes and judgments, which ye shall observe to do in the land, which the LORD God of thy fathers giveth thee to possess it, all the days that ye live upon the earth.
2 Ye shall utterly destroy all the places, wherein the nations which ye shall possess served their gods, upon the high mountains, and upon the hills, and under every green tree:
3 And ye shall overthrow their altars, and break their pillars, and burn their groves with fire; and ye shall hew down the graven images of their gods, and destroy the names of them out of that place.
4 Ye shall not do so unto the LORD your God.
5 But unto the place which the LORD your God shall choose out of all your tribes to put his name there, even unto his habitation shall ye seek, and thither thou shalt come:
6 And thither ye shall bring your burnt offerings, and your sacrifices, and your tithes, and heave offerings of your hand, and your vows, and your freewill offerings, and the firstlings of your herds and of your flocks:
7 And there ye shall eat before the LORD your God, and ye shall rejoice in all that ye put your hand unto, ye and your households, wherein the LORD thy God hath blessed thee.
8 Ye shall not do after all the things that we do here this day, every man whatsoever is right in his own eyes.
9 For ye are not as yet come to the rest and to the inheritance, which the LORD your God giveth you.
10 But when ye go over Jordan, and dwell in the land which the LORD your God giveth you to inherit, and when he giveth you rest from all your enemies round about, so that ye dwell in safety;
11 Then there shall be a place which the LORD your God shall choose to cause his name to dwell there; thither shall ye bring all that I command you; your burnt offerings, and your sacrifices, your tithes, and the heave offering of your hand, and all your choice vows which ye vow unto the LORD:
12 And ye shall rejoice before the LORD your God, ye, and your sons, and your daughters, and your menservants, and your maidservants, and the Levite that is within your gates; forasmuch as he hath no part nor inheritance with you.
13 Take heed to thyself that thou offer not thy burnt offerings in every place that thou seest:
14 But in the place which the LORD shall choose in one of thy tribes, there thou shalt offer thy burnt offerings, and there thou shalt do all that I command thee.
15 Notwithstanding thou mayest kill and eat flesh in all thy gates, whatsoever thy soul lusteth after, according to the blessing of the LORD thy God which he hath given thee: the unclean and the clean may eat thereof, as of the roebuck, and as of the hart.
16 Only ye shall not eat the blood; ye shall pour it upon the earth as water.
17 Thou mayest not eat within thy gates the tithe of thy corn, or of thy wine, or of thy oil, or the firstlings of thy herds or of thy flock, nor any of thy vows which thou vowest, nor thy freewill offerings, or heave offering of thine hand:
18 But thou must eat them before the LORD thy God in the place which the LORD thy God shall choose, thou, and thy son, and thy daughter, and thy manservant, and thy maidservant, and the Levite that is within thy gates: and thou shalt rejoice before the LORD thy God in all that thou puttest thine hands unto.
19 Take heed to thyself that thou forsake not the Levite as long as thou livest upon the earth.
20 When the LORD thy God shall enlarge thy border, as he hath promised thee, and thou shalt say, I will eat flesh, because thy soul longeth to eat flesh; thou mayest eat flesh, whatsoever thy soul lusteth after.
21 If the place which the LORD thy God hath chosen to put his name there be too far from thee, then thou shalt kill of thy herd and of thy flock, which the LORD hath given thee, as I have commanded thee, and thou shalt eat in thy gates whatsoever thy soul lusteth after.
22 Even as the roebuck and the hart is eaten, so thou shalt eat them: the unclean and the clean shall eat of them alike.
23 Only be sure that thou eat not the blood: for the blood is the life; and thou mayest not eat the life with the flesh.
24 Thou shalt not eat it; thou shalt pour it upon the earth as water.
25 Thou shalt not eat it; that it may go well with thee, and with thy children after thee, when thou shalt do that which is right in the sight of the LORD.
26 Only thy holy things which thou hast, and thy vows, thou shalt take, and go unto the place which the LORD shall choose:
27 And thou shalt offer thy burnt offerings, the flesh and the blood, upon the altar of the LORD thy God: and the blood of thy sacrifices shall be poured out upon the altar of the LORD thy God, and thou shalt eat the flesh.
28 Observe and hear all these words which I command thee, that it may go well with thee, and with thy children after thee for ever, when thou doest that which is good and right in the sight of the LORD thy God.
29 When the LORD thy God shall cut off the nations from before thee, whither thou goest to possess them, and thou succeedest them, and dwellest in their land;
30 Take heed to thyself that thou be not snared by following them, after that they be destroyed from before thee; and that thou enquire not after their gods, saying, How did these nations serve their gods? even so will I do likewise.
31 Thou shalt not do so unto the LORD thy God: for every abomination to the LORD, which he hateth, have they done unto their gods; for even their sons and their daughters they have burnt in the fire to their gods.
32 What thing soever I command you, observe to do it: thou shalt not add thereto, nor diminish from it.

Deuteronomy 14:22 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.
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.

Deuteronomy 26:12 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.
15 Look down from thy holy habitation, from heaven, and bless thy people Israel, and the land which thou hast given us, as thou swarest unto our fathers, a land that floweth with milk and honey.
16 This day the LORD thy God hath commanded thee to do these statutes and judgments: thou shalt therefore keep and do them with all thine heart, and with all thy soul.

2 Chronicles 31:2 And Hezekiah appointed the courses of the priests and the Levites after their courses, every man according to his service, the priests and Levites for burnt offerings and for peace offerings, to minister, and to give thanks, and to praise in the gates of the tents of the LORD.
3 He appointed also the king's portion of his substance for the burnt offerings, to wit, for the morning and evening burnt offerings, and the burnt offerings for the sabbaths, and for the new moons, and for the set feasts, as it is written in the law of the LORD.
4 Moreover he commanded the people that dwelt in Jerusalem to give the portion of the priests and the Levites, that they might be encouraged in the law of the LORD.
5 And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly.
6 And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps.
7 In the third month they began to lay the foundation of the heaps, and finished them in the seventh month.
8 And when Hezekiah and the princes came and saw the heaps, they blessed the LORD, and his people Israel.
9 Then Hezekiah questioned with the priests and the Levites concerning the heaps.
10 And Azariah the chief priest of the house of Zadok answered him, and said, Since the people began to bring the offerings into the house of the LORD, we have had enough to eat, and have left plenty: for the LORD hath blessed his people; and that which is left is this great store.
11 Then Hezekiah commanded to prepare chambers in the house of the LORD; and they prepared them,
12 And brought in the offerings and the tithes and the dedicated things faithfully: over which Cononiah the Levite was ruler, and Shimei his brother was the next.
13 And Jehiel, and Azaziah, and Nahath, and Asahel, and Jerimoth, and Jozabad, and Eliel, and Ismachiah, and Mahath, and Benaiah, were overseers under the hand of Cononiah and Shimei his brother, at the commandment of Hezekiah the king, and Azariah the ruler of the house of God.

Nehemiah 10:28 And the rest of the people, the priests, the Levites, the porters, the singers, the Nethinims, and all they that had separated themselves from the people of the lands unto the law of God, their wives, their sons, and their daughters, every one having knowledge, and having understanding;
29 They clave to their brethren, their nobles, and entered into a curse, and into an oath, to walk in God's law, which was given by Moses the servant of God, and to observe and do all the commandments of the LORD our Lord, and his judgments and his statutes;
30 And that we would not give our daughters unto the people of the land, nor take their daughters for our sons:
31 And if the people of the land bring ware or any victuals on the sabbath day to sell, that we would not buy it of them on the sabbath, or on the holy day: and that we would leave the seventh year, and the exaction of every debt.
32 Also we made ordinances for us, to charge ourselves yearly with the third part of a shekel for the service of the house of our God;
33 For the shewbread, and for the continual meat offering, and for the continual burnt offering, of the sabbaths, of the new moons, for the set feasts, and for the holy things, and for the sin offerings to make an atonement for Israel, and for all the work of the house of our God.
34 And we cast the lots among the priests, the Levites, and the people, for the wood offering, to bring it into the house of our God, after the houses of our fathers, at times appointed year by year, to burn upon the altar of the LORD our God, as it is written in the law:
35 And to bring the firstfruits of our ground, and the firstfruits of all fruit of all trees, year by year, unto the house of the LORD:
36 Also the firstborn of our sons, and of our cattle, as it is written in the law, and the firstlings of our herds and of our flocks, to bring to the house of our God, unto the priests that minister in the house of our God:
37 And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage [NKJV: in all our farming communities].
38 And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.
39 For the children of Israel and the children of Levi shall bring the offering of the corn, of the new wine, and the oil, unto the chambers, where are the vessels of the sanctuary, and the priests that minister, and the porters, and the singers: and we will not forsake the house of our God.

Nehemiah 12:44 And at that time were some appointed over the chambers for the treasures [NKJV: the rooms of the storehouse], for the offerings, for the firstfruits, and for the tithes, to gather into them out of the fields of the cities the portions of the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites that waited.
45 And both the singers and the porters kept the ward of their God, and the ward of the purification, according to the commandment of David, and of Solomon his son.
46 For in the days of David and Asaph of old there were chief of the singers, and songs of praise and thanksgiving unto God.
47 And all Israel in the days of Zerubbabel, and in the days of Nehemiah, gave the portions of the singers and the porters, every day his portion: and they sanctified holy things unto the Levites; and the Levites sanctified them unto the children of Aaron.

Nehemiah 13:4 And before this, Eliashib the priest, having the oversight of the chamber of the house of our God, was allied unto Tobiah:
5 And he had prepared for him a great chamber, where aforetime they laid the meat offerings, the frankincense, and the vessels, and the tithes of the corn, the new wine, and the oil, which was commanded to be given to the Levites, and the singers, and the porters; and the offerings of the priests.
6 But in all this time was not I at Jerusalem: for in the two and thirtieth year of Artaxerxes king of Babylon came I unto the king, and after certain days obtained I leave of the king:
7 And I came to Jerusalem, and understood of the evil that Eliashib did for Tobiah, in preparing him a chamber in the courts of the house of God.
8 And it grieved me sore: therefore I cast forth all the household stuff to Tobiah out of the chamber.
9 Then I commanded, and they cleansed the chambers: and thither brought I again the vessels of the house of God, with the meat offering and the frankincense.
10 And I perceived that the portions of the Levites had not been given them: for the Levites and the singers, that did the work, were fled every one to his field.
11 Then contended I with the rulers, and said, Why is the house of God forsaken? And I gathered them together, and set them in their place.
12 Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries.
13 And I made treasurers over the treasuries [NIV: storerooms], Shelemiah the priest, and Zadok the scribe, and of the Levites, Pedaiah: and next to them was Hanan the son of Zaccur, the son of Mattaniah: for they were counted faithful, and their office was to distribute unto their brethren.
14 Remember me, O my God, concerning this, and wipe not out my good deeds that I have done for the house of my God, and for the offices thereof.

Malachi 3:8 Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.
9 Ye are cursed with a curse: for ye have robbed me, even this whole nation.
10 Bring ye all the tithes into the storehouse, that there may be meat [NKJV: food] in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.
11 And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts.
12 And all nations shall call you blessed: for ye shall be a delightsome land, saith the LORD of hosts.

Matthew 23:23 Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.

Luke 11:42 But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone.


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