Tithe Of the Tithe

““Moreover, you shall speak and say to the Levites, ‘When you take from the people of Israel the tithe that I have given you from them for your inheritance, then you shall present a contribution from it to the Lord, a tithe of the tithe.” (Numbers 18:26, ESV)

There is much debate among Christians over the principle of the tithe today. The questions that arise are many. Is the tithe biblical? Is it a New Testament concept? Are we to give a tenth? Are we to tithe off our gross or our net? To what agency must we tithe? There are many misconceptions regarding the tithe.

Many incorrectly believe that the tithe began with Mosaic Law. The first mention of the tithe is from Abraham who lived prior to the Mosaic Law. Abraham gave Melchizedek, a priest of “God Most High,” “a tenth of everything” (Genesis 14:20). Later in Genesis, prior to the Mosaic Law, we find that Jacob committed a “full tenth” to God of everything that God would give him (Genesis 28:22). In the New Testament, the writer of Hebrews and Jesus refer to the tithe. The writer of Hebrews referred to it in recounting the interaction of Abraham and Melchizedek, and Jesus referred to it when He spoke of the Pharisees failures to keep the “weightier matters of the Law.”

Is the tithe a New Testament concept? While there is significant disagreement between various Christians on this subject, none discredits the New Testament principle of sacrificial giving. It is my personal conviction that the tithe is a good starting point for sacrificial giving, that we are to give tithes and offerings. However, I also believe that each must give as God has purposed in his heart, cheerfully and not under compulsion.

Here, the people of the congregation of Israel were to give a tithe, a tenth. This was necessary to provide for the ministry of the Levites. However, the tithe did not stop there. The Levites were to tithe to the Lord from the tithe they received. In verse 28 we see the Levites’ instructions for this.

“So you shall also present a contribution to the Lord from all your tithes, which you receive from the people of Israel. And from it you shall give the Lord’s contribution to Aaron the priest.” (Numbers 18:28, ESV)

This is the principle of the tithe of the tithe.

I believe that this principle of the tithe of the tithe applies today. As a pastor who receives his subsistence from the tithes and offerings of the congregation, according to the approved budget of the church, I believe that I should give a tithe of this income as a minimum. The church also should apply this same principle, of the tithe of the tithe, by giving a tenth of the tithes and offerings of the congregation. The church, in this case, should tithe of the tithe by supporting missions work locally and throughout the world.