I. The scripture records concerning the law of tithes.
1. Antecedent to the Mosaic legislation. The principle of dedicating a tenth to God was recognised in the act of Abraham, who paid tithes of his spoils to Melchizedek in his sacerdotal rather than his sovereign capacity (Gen_14:20; Heb_7:6). Later, in Jacob’s vow (Gen_28:22), the dedication of a “tenth” presupposes a sacred enactment, or’ a custom in existence which fixed that proportion rather than any other proportion, such as a seventh or twelfth.
2. The Mosaic statutes. These given in this section lay claim in God’s name to the tenth of produce and cattle. An after enactment fixed that these tithes wereto be paid to the Levites for their services (Num_18:21-24), who were to give a tithe of what they received to the priests (Lev_27:26-28). The sacred festivals were later made occasion for a further tithe (Deu_12:5-6; Deu_12:11; Deu_12:17; Deu_14:22-23); which was allowed to come in money value rather than in kind (Deu_14:24-26).
3. Hezekiah’s reformation. This was signalised by the eagerness with which the people came with their tithes (2Ch_31:5-6).
4. After the Captivity. Nehemiah made marked and emphatic arrangements concerning the tithing (Neh_10:37; Neh_12:44).
5. Prophet’s teachings. Both Amos (4:4) and Malachi (3:10) enforce this as a duty, by severely rebuking the nation for its neglect-as robbing God.
6. In Christ’s day. Our Lord exposed and denounced the ostentatious punctiliousness of the Pharisees over their tithing (Mat_23:23).
7. Teaching of the New Testament. The fact of the existence of ministers as a distinct Mass, assumes provision made for their maintenance. The necessity for such provision, and the right on which it is founded, are recognised in such texts as Mat_10:10; Luk_10:7; Rom_15:27; 1Co_9:7-14.
II. The ecclesiastical development of the demand for tithes.
1. The Fathers urged the obligation of tithing on the earliest Christians. The “Apostolical Canons,” the “Apostolical Constitutions,” St. Cyprian on “The Unity of the Church,” and the writings of Ambrose, Chrysostom, Augustine, and other Fathers of both divisions of the early Church, abound with allusions to this as a duty; and the response was made, not in enforced tithing, but by voluntary offerings.
2. The legislation of the first Christian emperors recognised the obligation of maintaining the ministers of Christ. But while they assigned lands and other property to their support, they enacted no general payment of the tenth of the produce of the lands.
3. Ancient Church councils favoured tithings of land and produce, e.g., the Councils of Tours, A.D. 567; the second Council of Macon, A.D. 585; the Council of Rouen, A.D. 650; of Nantes, A.D. 660; of Metz, 756.
4. Its first imperial enactment. Charlemagne (king of the Franks, A.D. 768-814, and Roman Emperor, A.D. 800-814) originated the enactment of tithes as a public law, and by his capitularies formally established the practice over the Roman Empire which his rule swayed. From this start it extended itself over Western Christendom; and it became general for a tenth to be paid to the Church.
5. Introduction of tithes into England. Offa, king of Mercia, is credited with its assertion here, at the close of the eighth century. It spread over other divisions of Saxon England, until Ethelwulf made it a law for the whole English realm. It remained optional with those who were compelled to pay tithes to determine to what Church they should be devoted, until Innocent III. addressed to the Archbishop of Canterbury, A.D. 1200, a decretal requiring tithes to be paid to the clergy of the parish to which payees belonged. About this time also, tithes, which had originally been confined to those called praedial, or the fruits of theearth, was extended to every species of profit and to the wages of every kind of labour.
6. The great and small tithe. The great tithe was made upon the main products of the soil, corn, hay, wood, &c.; the small on the less important growths. To the rector the great tithes of a parish are assigned, and to the vicar the small.
7. Tithes paid “in kind.” These claim the tenth portion of the product itself (verses30-33). This is varied by a payment of an annual valuation; or an average taken over seven years; or by a composition, which, in a bulk sum, redeems the land from all future impost, rendering it henceforth “tithe flee.” (W. H. Jellie.)
Tithes
I know of two men who started business with this view: “We will give to God one-tenth of our profits.” The first year the profits were considerable; the tithe was consequently considerable. The next year there was increase in the profits, and, of course, increase in the tithe. In a few years the profits became very, very large indeed, so that the partners said one to another: “Is not a tenth of this rather too much to give away? Suppose we say we will give a twentieth?” And they gave a twentieth; and the next year the profits had fallen down; the year after they fell down again, and the men said to one another, as Christians should say in such a case, “Have not we broken our vow? Have we not robbed God?” And in no spirit of selfish calculation, but with humility of soul, self-reproach and bitter contrition they went back to God and told Him how the matter stood, prayed His forgiveness, renewed their vow, and God opened the windows of heaven and gave back to them all the old prosperity. (Joseph Parker, D. D.)
Giving to God
What Abraham gave to Melchizedek, and Jacob vowed at Bethel, has ever appeared most natural for men to set aside for the Lord regularly--the tenth of all. Among the Israelites, there were several kinds of tithe, and yet all cheerfully paid; thetenth for the Lord, paid to the Levites (Num_18:21), and the next tenth, consecrated and feasted onat Jerusalem, or given away tothe poor (Deu_12:6; Deu_28:29). Seed or fruit might be redeemed; and there might be good reasons for a man wishing to redeem this part of the tithe. He might require to sow his field, and be in need of the seed of dates or pomegranates to replenish his orchard. Therefore permission is given to redeem these, though still with the addition of a fifth, in order to show that the Lord is jealous, and marks anything that might be a retraction, on the man’s part, of what was due to the Lord. He may redeem this tithe, but it is done cum nota As to the tithe of herd and flock, this is not allowed. Whatever passes under the rod, good or bad, is tithed and taken, inalienably. The Lord does not seek a good animal, where the rod, in numbering, lighted on a bad as the tenth passed by; neither does He admit of the substitution of an inferior animal, if the rod has lighted on the best in the whole flock. He seeks just what is His due, teaching us strict and holy disregard of bye-ends and selfish interests. And thus this book--this Gospel of the Old Testament--ends with stating God’s claims on us, and His expectation of our service and willing devotedness. As the first believers at Pentecost, rejoicing in pardon and the love of God, counted nothing dear to them, nor said that aught they possessed was their own, so ought we to live. We must sit loose from earth; and true love to our Redeemer will set us loose. This giving up of our possessions at God’s call, teaches us to live a pilgrim life, and that is an Abrahamic life--nay, it is the life of faith in opposition to sight. The whole of this concluding chapter has been leading us to the idea of giving to the Lord all we have. It has been making us familiar with the idea, and by example inculcating the practice of like devotedness. God should be all in all to us; he is “God all-sufficient.” Let us part even with common, lawful comforts, and try if He alone be not better than all. Like the child with the stalk of grapes, who picked one grape after another from the cluster, and held it out to her father, till, as affection waxed warm and self faded, she gaily flung the whole into her father’s bosom, and smiled in his face with triumphant delight; so let us do, until, loosening from every comfort, and independent of the help of broken cisterns, we can say, “I am not my own! Whom have I in heaven but Thee? and there is none upon earth whom I desire besides. Thou art to me, as Thou wert to David at the gates of death, ‘All my salvation and all my desire.’” After so much love on God’s part to us, displayed in rich variety of type and shadow, shall we count any sacrifice hard? (A. A. Bonar.)
Are tithes binding on Christians
In attempting to settle for ourselves this question, it is to be observed, in order to clear thinking on this subject, that in the law of tithe as here declared there are two elements--the one moral, the other legal--which should be carefully distinguished. First and fundamental is the principle that it is our duty to set apart to God a certain fixed proportion of our income. The other and--technically speaking--positive element in the law is that which declares that the proportion to be given to the Lord is precisely one-tenth. Now, of these two, the first principle is distinctly recognised and reaffirmed in the New Testament, as of continued validity in this dispensation; while, on the other hand, as to the precise proportion of our income to be thus set apart for the Lord, the New Testament writers are everywhere silent. As regards the first principle, St. Paul, writing to the Corinthians, orders that “on the first day of the week”--the day of the primitive Christian worship--“every one” shall “lay by him in store as God hath prospered him.” He adds that he had given the same command also to the churches of Galatia (1Co_16:1-2). This most clearly gives apostolic sanction to the fundamental principle of the tithe, namely, that a definite portion of our income should be set apart for God. While, on the other hand, neither in this connection, where a mention of the law of the tithe might naturally have been expected, if it had been still binding as to the letter, nor in any other place does either St. Paul or any other New Testament writer intimate that the Levitical law, requiring the precise proportion of a tenth, was still in force--a fact which is the more noteworthy that so much is said of the duty of Christian benevolence. To this general statement with regard to the testimony of the New Testament on this subject, the words of our Lord to the Pharisees (Mat_23:23), regarding their tithing of “mint and anise and cummin”--“these ye ought to have done”--cannot be taken as an exception, or as proving that the law is binding for this dispensation; for the simple reason that the present dispensation had not at that time yet begun, and those to whom He spoke were still under the Levitical law, the authority of which He there reaffirms. From these facts we conclude that the law of these verses, in so far as it requires the setting apart to God of a certain definite proportion of our income, is doubtless of continued and lasting obligation; but that, in so far as it requires from all alike the exact proportion of one-tenth, it is binding on the conscience no longer. Nor is it difficult to see why the New Testament should not lay down this or any other precise proportion of giving to income as a universal law. It is only according to the characteristic usage of the New Testament law to leave to the individual conscience very much regarding the details of worship and conduct, which under the Levitical law was regulated by specific rules: which St. Paul explains (Gal_4:1-5) by reference to the fact that the earlier method was intended for and adapted to a lower and more immature stage of religious development; even as a child, during his minority, is kept under guardians and stewards, from whose authority, when he becomes of age, he is free. But, still further, it seems to be forgotten by those who argue for the present and permanent obligation of this law, that it was here for the first time formally appointed by God as a binding law, in connection with a certain Divinely instituted system of theocratic government, which, if carried out, would effectively prevent excessive accumulations of wealth in the hands of individuals, and thus secure for the Israelites, in a degree the world has never seen, an equal distribution of property. In such a system it is evident that it would be possible to exact a certain fixed and definite proportion of income for sacred purposes, with the certainty that the requirement would work with perfect justice and fairness to all. But with us social and economic conditions are so very different, wealth is so very unequally distributed, that no such law as that of the tithe could be made to work otherwise than unequally and unfairly. To the very poor it must often be a heavy burden; to the very rich, a proportion so small as to be a practical exemption. While, for the former, the law, if insisted on, would sometimes require a poor man to take bread out of the mouth of wife and children, it would still leave the millionaire with thousands to spend on needless luxuries. The latter might often more easily give nine-tenths of his income than the former could give one-twentieth. It is thus no surprising thing that the inspired men who laid the foundations of the New Testament Church did not reaffirm the law of the tithe as tothe latter. And yet, on the other hand, let us not forget that the law of thetithe, as regards the moral element of the law, is still in force. It forbids theChristian to leave, as so often, the amount he will give for the Lord’s work, to impulse and caprice. Statedly and conscientiously he is to “lay by him in store as the Lord hath prospered him.” If any ask how much should the proportion be, onemight say that by fair inference the tenth might safely be taken as an average minimum of giving, counting rich and poor together (see 2Co_8:7-9). (S. H. Kellogg, D. D.)
