The First Levitical Tithe
YHWH gave the Torah in such a way that it could be applied in all situations and times. One of the ways He did that was to tell us that some of the commands apply ‘in all our generations’ (i.e., no matter where we live), while other commands only apply when we live in of the Land of Israel. For example, Deuteronomy 12 gives us commands that only apply when we live “in the land which YHWH Elohim of your fathers is giving you to possess.”
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Deuteronomy 12:1
12 "These are the statutes and judgments which you shall be careful to observe in the land which YHWH Elohim of your fathers is giving you to possess, all the days that you live on the earth.
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(1) אֵלֶּה הַחֻקִּים וְהַמִּשְׁפָּטִים אֲשֶׁר תִּשְׁמְרוּן לַעֲשׂוֹת בָּאָרֶץ אֲשֶׁר נָתַן יְהוָה אֱלֹהֵי אֲבֹתֶיךָ לְךָ לְרִשְׁתָּהּ | כָּל הַיָּמִים אֲשֶׁר אַתֶּם חַיִּים עַל הָאֲדָמָה:
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While we should always want to give to YHWH, He wants us to do this differently when we live in the Land. In verse seven, YHWH tells us that when we live in the Land we should seek the place He has chosen (which we show elsewhere is Jerusalem), and there take all of our burnt offerings, our sacrifices, our tithes, our heave offerings, our freewill offerings, and our first-born offerings; and there we should rejoice in Him.
Devarim (Deuteronomy) 12:5-7
5 "But you shall seek the place where YHWH your Elohim chooses, out of all your tribes, to put His name for His dwelling place; and there you shall go.
6 There you shall take your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, your vowed offerings, your freewill offerings, and the firstborn of your herds and flocks.
7 And there you shall eat before YHWH your Elohim, and you shall rejoice in all to which you have put your hand, you and your households, in which YHWH your Elohim has blessed you.
There are many things to notice about this passage. First, the reference to ‘tithes’ here is plural (מַעְשְׂרֹתֵיכֶם). As this study progresses we will see that in most years there are two tithes. The first is to support the priests while the second pays for the three annual pilgrimages to Jerusalem. However, two years in seven there is also a third tithe, which goes to support the poor, the widow and the orphan in Israel. I will talk about the second and third tithes in the next two chapters, but in this chapter we will try to focus on the First Levitical Tithe. This will require some sorting on our parts, as YHWH gives the commands all together (in a chunk).
The reason YHWH specifies one single place for all of the tithes and offerings is so that the priesthood will have just one single set-apart financial system. Having one purse forces YHWH’s servants to work together. Such cooperation is impossible under the profit-driven ‘book sales’ model of support presently employed by most preachers in Ephraim.
We need to understand the difference between the three tithes and the rest of the things YHWH wants us to joyfully give Him (i.e., gifts, offerings, and sacrifices). The three tithes come off the top of any increase He gives us in a year, before any sacrifices, offerings or gifts are taken out. Further, since YHWH commanded the tithe long before the ten-percent flat tax of First Samuel Eight was given, when we live in the land the tithes are reckoned ahead of the tax (i.e., on the gross).
The tithes are also qualitatively different than sacrifices, gifts, offerings and vows. With the exception of the freewill offering, sacrifices, gifts and offerings had to be perfect, and without blemish. The only offering that was allowed to have an imperfection of any kind was the freewill offering.
Vayiqra (Leviticus) 22:21-24
21 And whoever offers a sacrifice of a peace offering to YHWH, to fulfill his vow, or a freewill offering from the cattle or the sheep, it must be perfect to be accepted; there shall be no defect in it.
22 Those that are blind or broken or maimed, or have an ulcer or eczema or scabs, you shall not offer to YHWH, nor make an offering by fire of them on the altar to YHWH.
23 Either a bull or a lamb that has any limb too long or too short you may offer as a freewill offering, but for a vow it shall not be accepted.
24 'You shall not offer to YHWH what is bruised or crushed, or torn or cut; nor shall you make any offering of them in your land.
In contrast to this, the three tithes are just simple tenth-parts of whatever increase YHWH gives us in a year, selected at random, no matter whether it is male or female, healthy or not, and blemished or not.
Vayiqra (Leviticus) 27:30-33
30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is YHWH’s. It is set-apart to YHWH.
31 If a man wants at all to redeem any of his tithes, he shall add one-fifth to it.
32 But concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be set-apart to YHWH.
33 He shall not inquire whether it is good or bad, nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be set-apart; it shall not be redeemed.'"
A tithe is not a tenth of all we own, but a tenth of all that YHWH gives us each year. For example, verse 32 says that which “passes under the rod, the tenth one shall be set-apart to YHWH.” Maimonides (Rambam) says this was done by shutting up all of the newborn animals in a pen with a narrow gate, and then placing the mother outside of it. The owner then stood over the gate with a rod dipped in red ochre or in vermilion (as an ink), and then he marked the tenth animal as it came out. This explanation is problematic in that most years he would have to touch two animals in ten, and in the Third Tithe years he would have to touch three animals in ten. However, this anecdote serves to illustrate the point. The tithe was just a simple tenth of all the increase YHWH gave one in a year, irrespective of whether the animals were male or female, blemished or not, and healthy or not.
For fruits and vegetables, the tithe is just every tenth piece of fruit or produce selected in a similarly random fashion. However this random selection is made, that which is selected is then set apart unto YHWH (verse 30). Verse 31 tells us that if we want to redeem any part of these tithes of our produce that we must “add one-fifth to it.” Scholars differ as to whether this means we must add a fifth to that we want to exchange, or whether it means we must add a fifth to the whole tithe. However, verse 33 tells us that we may not redeem any part of an animal tithe; and that if we try to redeem an animal we lose both the animal we wanted to keep, as well as the one we want to give in its place.
It is important to approach these things with the right heart attitude. YHWH wants us to be eager and happy to do all we can to expand His Son’s kingdom. YHWH is a Spirit, and the Spirit has no need of our tithes, or even of us. He does not need anything at all; but what He wants is to give us an opportunity to develop a heart that is eager to do all it can to help other people come to the truth in His Son. Many people say that they have this right heart attitude, but then they do not want to give of their time, or their money, or their life’s energies. How does YHWH look at this?
Verse 30 (above) tells us that the tithe is set apart to YHWH. In other words, It belongs to Him. If we are not happy to give back to Him these tenths of all that He gives us, then this indicates a heart condition that is not eager to please Him. YHWH knows.
The tithe also has prophetic implications. YHWH tells us that when the Ingathering takes place we too shall pass under His rod; and that no one whose heart is against Him will be allowed to come back to His land.
Yehezqel (Ezekiel) 20:33-38
33 "As I live," says YHWH Elohim, "surely with a mighty hand, with an outstretched arm, and with fury poured out, I will rule over you.
34 I will bring you out from the peoples and gather you out of the countries where you are scattered, with a mighty hand, with an outstretched arm, and with fury poured out.
35 And I will bring you into the wilderness of the peoples, and there I will plead My case with you face to face.
36 Just as I pleaded My case with your fathers in the wilderness of the land of Egypt, so I will plead My case with you," says YHWH Elohim.
37 "I will make you pass under the rod, and I will bring you into the bond of the covenant;
38 I will purge the rebels from among you, and those who transgress against Me; I will bring them out of the country where they dwell, but they shall not enter the land of Israel. Then you will know that I am YHWH.”
If we realize that YHWH sits outside of time, and that prophecy is typically given in the past tense (and is only put in the future tense for ease of understanding in English), then we should be able to see that most of YHWH’s people are rebelling against Him, and will continue to rebel against Him. This will cause Him to bring about events so cataclysmic that they will forever alter His people’s attitudes; and if they refuse to submit to His covenant even then, they will perish. Wouldn’t it be wiser to avoid all of the pain, by joyfully obeying His covenant now?
In Leviticus 27:30 (above) we saw that the tithe is set apart unto YHWH. It is His. This is why YHWH tells us that all those who do not pay their tithes are not just robbing the priests and the poor: they are robbing Him.
Malachi 3:8-13
8 "Will a man rob Elohim? Yet you have robbed Me!
Yet you say, 'In what way have we robbed You?' In tithes and offerings!
9 You are cursed with a curse, for you have robbed Me, even this whole nation.
10 Bring all the tithes into the storehouse, that there may be food in My house, and try Me now in this," says YHWH of hosts, "If I will not open for you the windows of heaven and pour out for you such blessing that there will not be room enough to receive it.
11 "And I will rebuke the devourer for your sakes, so that he will not destroy the fruit of your ground, nor shall the vine fail to bear fruit for you in the field," says YHWH of hosts;
12 And all nations will call you blessed, for you will be a delightful land," says YHWH of hosts.
In Deuteronomy 12:19, YHWH tells us to “take heed” not to forsake the Levite as long as we live in the land.
Devarim (Deuteronomy) 12:19
19 “Take heed to yourself that you do not forsake the Levite as long as you live in your land.”
The reason for this is simply that the priests need some means of supporting their families while they work for YHWH Elohim full time; and the tithe is the means that YHWH established. It is part of His covenant.
Josephus’s writings are not Scripture, but Josephus was a highly educated High Priest who lived just after Yeshua’s ministry ended. He confessed Yeshua as the Messiah. His writings occasionally use non-Scriptural language due to the fact that they were written for a Roman patron, but he does give us some superb summations of the Torah as he understood it in his time. Josephus tells us that the first of the three tithes was to be given to the Levites for their support, “so they should not want and seek after the necessities of life, and so neglect the Temple.”
“And now Moshe, because the tribe of Levi was made free from war and warlike expeditions, and was set apart for the set-apart worship, so they should not want and seek after the necessities of life, and so neglect the Temple, commanded the Hebrews, according to the will of Elohim, that when they should gain the possession of the land of Canaan, they should assign forty-eight good and fair cities to the Levites, and permit them to enjoy their communities, as far as the limit of two thousand cubits would extend from the wall of the city. And besides this, he appointed that the people should pay the tithe of their annual fruits of the earth, both to the Levites, and to the priests.”
[Flavius Josephus, Antiquities of the Jews, Book 4, Chapter 4, Section 3]
In Hebrew, the word ‘tithe’ is the word “ma’aser” (מַעְשַׂר), and it means simply, ‘a tenth.’
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Leviticus 27:30
30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is YHWH’s. It is set-apart to YHWH.
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(30) וְכָל מַעְשַׂר הָאָרֶץ מִזֶּרַע הָאָרֶץ מִפְּרִי הָעֵץ לַיהוָה הוּא | קֹדֶשׁ לַיהוָה
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OT:4643 ma`aser (mah-as-ayr'); or ma`asar (mah-as-ar'); and (in plural) feminine ma`asrah (mah-as-raw'); from OT:6240; a tenth; especially a tithe:
KJV - tenth (part), tithe (-ing).
Because Israel was an agricultural society back when the Torah was given, the tithe laws speak of crops. Because of this, some say that the tithe laws only apply to farmers. They then suggest that since they are not farmers, they do not owe tithes. However, this would mean that the farmers would have to support the entire priesthood by themselves, while no one else has to pay anything. This, however, would not be just, and YHWH is not an Elohim of unjustness.
Others suggest that when YHWH says we are to tithe of our increase, this refers only to the difference between what we have this year, as compared to what we had last year. However, by this reasoning, if we earn a million dollars this year but we spent a million dollars last year, then we owe no tithes at all. By this reasoning the Levites would not receive anything, and they would essentially be forsaken, which is precisely what Deuteronomy 12:19 (above) prohibits.
When we count Ephraim and Manasseh as separate tribes, there were thirteen tribes in Israel. The Levites were therefore roughly one-thirteenth (or some 7.7%) of the overall population. As Josephus mentions, the Levites have to have enough income to support their families, or else they have to abandon the Temple service in order to find some other means of income.
In the Torah Government study I show that in addition to serving in the renewed Temple, the Levites also need to be in charge of all public schooling, media, and the courts. This is because Ezekiel tells us that in the Millennium the priesthood will be responsible for teaching YHWH’s people the difference between the set-apart and the profane, and also for rendering decisions in matters of judgment. The only way really to do this is if the Renewed Priesthood is in charge of all public media, the courts, and public education from the time the children are small.
Yehezqel (Ezekiel) 44:23-24
23 "And they shall teach My people the difference between the set apart and the defiled, and cause them to discern between the unclean and the clean.
24 In controversy they shall stand as judges, and judge it according to My judgments. They shall keep My laws and My statutes in all My appointed meetings, and they shall hallow My Sabbaths.”
YHWH tells us to remember what Amaleq did to us when our forefathers were coming out of Egypt: how he met us on the way and attacked our rear ranks, all the stragglers and those who were tired and weary; and he did not fear Elohim.
Devarim (Deuteronomy) 25:17-19
17 "Remember what Amaleq did to you on the way as you were coming out of Egypt, 18 how he met you on the way and attacked your rear ranks, all the stragglers at your rear, when you were tired and weary; and he did not fear Elohim.
19 Therefore it shall be, when YHWH your Elohim has given you rest from your enemies all around, in the land which YHWH your Elohim is giving you to possess as an inheritance, that you will blot out the remembrance of Amaleq from under heaven. You shall not forget.”
YHWH tells us that when we are safe in His land, that we should blot out even the memory of Amaleq from under the heavens. In other words, we must be active in destroying him. Let us realize, then, that Amaleq is not just a people but also a spirit; and this passage gives us a perfect operational definition of the liberal and progressive spirit that has progressively destroyed America. The liberals and progressives do not fear Elohim, and they persistently attack those who are not on their guard. By continually seeking compromise in the schools, in the media and in the courts, Amaleq has slowly but surely overcome the Christian America.
The only way to stop Amaleq from wreaking havoc in the land is to place the Levitical Order in charge of all education, all public media, and all courts, so that all teaching and justice shall be in keeping with YHWH’s Instructions. This will effectively ‘head Amaleq off at the pass.’ It will be a huge job to run the media, the courts and all public education, and to do this job right (in addition to running the Temple) will require more than a simple tenth of the gross domestic product. This may be why YHWH told us not just to offer our tithes, but also to offer our gifts, offerings, vows, firstfruits and a Temple Tax. If all of these things are managed carefully and prayerfully they should be enough to fund the Renewed Priesthood in all that is has to do.
Bemidbar (Numbers) 18:9-19
9 This shall be yours of the most set-apart things reserved from the fire: every offering of theirs, every grain offering and every sin offering and every trespass offering which they render to Me, shall be most set-apart for you and your sons.
10 In a most set-apart place you shall eat it; every male shall eat it. It shall be set-apart to you.
11 "This also is yours: the heave offering of their gift, with all the wave offerings of the children of Israel; I have given them to you, and your sons and daughters with you, as an ordinance forever. Everyone who is (ritually) clean in your house may eat it.
12 "All the best of the oil, all the best of the new wine and the grain, their firstfruits which they offer to YHWH, I have given them to you.
13 Whatever first ripe fruit is in their land, which they bring to YHWH, shall be yours. Everyone who is clean in your house may eat it. 14 "Every devoted thing in Israel shall be yours.
15 "Everything that first opens the womb of all flesh, which they bring to YHWH, whether man or beast, shall be yours; nevertheless the firstborn of man you shall surely redeem, and the firstborn of unclean animals you shall redeem.
16 And those redeemed of the devoted things you shall redeem when one month old, according to your valuation, for five shekels of silver, according to the shekel of the sanctuary, which is twenty gerahs.
17 But the firstborn of a cow, the firstborn of a sheep, or the firstborn of a goat you shall not redeem; they are set apart. You shall sprinkle their blood on the altar, and burn their fat as an offering made by fire for a sweet aroma to YHWH.
18 And their flesh shall be yours, just as the wave breast and the right thigh are yours.
19 "All the heave offerings of the set apart things, which the children of Israel offer to YHWH, I have given to you and your sons and daughters with you as an ordinance forever; it is a covenant of salt forever before YHWH with you and your descendants with you."
Government and the priesthood should never be called on to do things that the private sector can do for itself. Because the private sector operates under the profit motive it is far more efficient than government can ever be. However, some things cannot be run by profit and loss, but must be handled by those who have nothing to gain (so they can be completely impartial). This is one of the many things YHWH provides for when He says that the Levites are not to have an ‘inheritance’ in the land. Only by having no vested (i.e., monetary) interest in the decisions their decisions be truly fair and impartial, and for the betterment of all parties; and any violation of that is a violation of their duty unto Elohim (and deserves death). Continuing on in Numbers 18:
Bemidbar (Numbers) 18:20-24
20 Then YHWH said to Aharon: "You shall have no inheritance in their land, nor shall you have any portion among them; I am your portion and your inheritance among the children of Israel.
21 "Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting.
22 Hereafter the children of Israel shall not come near the tabernacle of meeting, lest they bear sin and die.
23 But the Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your generations, that among the children of Israel they shall have no inheritance.
24 For the tithes of the children of Israel, which they offer up as a heave offering to YHWH, I have given to the Levites as an inheritance; therefore I have said to them, 'Among the children of Israel they shall have no inheritance.'"
In the last chapter we saw that the Levites were given the priesthood as a reward for opposing all those who were unrestrained, even when it was their own sons and relations. That is, YHWH gave the priesthood to the Levites because they placed loyalty to Him over their loyalties to their own flesh and blood, just as Avraham had done before them. Yet in verse 23 we see that one of the duties of their office is that they must “bear their iniquity.” What does this mean?
23 But the Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your generations, that among the children of Israel they shall have no inheritance.
What does it mean that the Levites must “bear their iniquity”? And why does Leviticus 10:17 tell us that the priesthood was supposed to eat sin offerings in a set apart place, “to bear the guilt of the congregation”?
Vayiqra (Leviticus) 10:17
17 "Why have you not eaten the sin offering in a set apart place, since it is most set apart, and Elohim has given it to you to bear the guilt of the congregation, to make atonement for them before YHWH?
The Levitical Priesthood was given as a prophetic foreshadowing of the priesthood in heaven, in which Yeshua is our High Priest forever, according to the Order of Melchizedek. Bearing that in mind, can we understand what it meant for Yeshua to “bear the guilt of the congregation”?
Yeshayahu (Isaiah) 53:7-54:1
7 He was oppressed and He was afflicted, yet He opened not His mouth. He was led as a lamb to the slaughter, and as a sheep before its shearers is silent, so He opened not His mouth.
8 He was taken from prison and from judgment, and who will declare His generation? For He was cut off from the land of the living; for the transgressions of My people He was stricken.
9 And they made His grave with the wicked — but with the rich at His death, because He had done no violence, nor was any deceit in His mouth.
10 Yet it pleased YHWH to bruise Him; He has put Him to grief. When You make His soul an offering for sin, He shall see His seed, He shall prolong His days, and the pleasure of YHWH shall prosper in His hand.
11 He shall see the labor of His soul, and be satisfied. By His knowledge My righteous Servant shall justify many, for He shall bear their iniquities.
12 Therefore I will divide Him a portion with the great, and He shall divide the spoil with the strong, because He poured out His soul unto death, and He was numbered with the transgressors, and He bore the sin of many, and made intercession for transgressors.
Shaul was not a Levitical priest but a Melchizedekian one: yet can we imagine how he ‘bore the guilt of the congregation’ daily in his efforts to turn the hearts of YHWH’s people back to Him?
Qorintim Bet (2nd Corinthians) 11:23-30
23 Are they ministers of Messiah? — I speak as a fool — I am more: in labors more abundant, in stripes above measure, in prisons more frequently, in deaths often.
24 From the Jews five times I received forty stripes minus one.
25 Three times I was beaten with rods; once I was stoned; three times I was shipwrecked; a night and a day I have been in the deep;
26 in journeys often, in perils of waters, in perils of robbers, in perils of my own countrymen, in perils of the Gentiles, in perils in the city, in perils in the wilderness, in perils in the sea, in perils among false brethren;
27 in weariness and toil, in sleeplessness often, in hunger and thirst, in fastings often, in cold and nakedness —
28 besides the other things, what comes upon me daily: my deep concern for all the assemblies.
29 Who is weak, and I am not weak? Who is made to stumble, and I do not burn with indignation.
Being a priest is so much more than just leading the Torah reading, or preparing a message for Shabbat: it is doing whatever it takes to stand in the gap for YHWH’s people Israel, opposing the unrestrained, and leading them back into paths of righteousness however it has to be done, and no matter the personal cost. It means laying down one’s own life for the sheep, no matter if they ever really understand the sacrifice that is being made on their behalf.
YHWH our Elohim is a consuming fire, and it is difficult to serve Him. It may be that He allows His service to be difficult just to see who is willing to do it right.
Devarim (Deuteronomy) 4:24
24 “For YHWH your Elohim is a consuming fire, a jealous Elohim.”
Just as the lifestyles Yeshua, Moshe, Shemuel and Shaul lived were hard on the health, service in the Temple is also hard on the health. The Levites went barefoot, even in winter snow. Damage from cold was surely not uncommon. Further, the temple diet itself is unhealthy. While some animal protein is good for the body, the amount of meat the Levitical Priesthood had to eat during a typical tour of service went far beyond what is healthy. That, coupled with the low-fiber bread (made of fine flour) leads to a medical condition known as ‘meat toxicity.’ Imagine eating nothing but meat and low-fiber bread fried in oil (with very few greens) for a month or more at a time.
Eating the animal sacrifices in a set-apart place was not the ‘barbecue happy meal’ or ‘set apart picnic’ that some people might think. Levitical life in the temple was regimented, and the loss of life was symbolic of the sins that the people had committed. Eating the meat was symbolic of atoning for the sins of the people, and helping them bear their guilt. Perhaps few took the calling with as much seriousness as Yeshua, Moshe, Shemuel and Shaul, but that is nonetheless the calling of any servant of the Most High.
To be complete we should note that the Levites also tithed to the Aharonic Priesthood.
Bemidbar (Numbers) 18:25-31
25 Then YHWH spoke to Moshe, saying,
26 "Speak thus to the Levites, and say to them: 'When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to YHWH, a tenth of the tithe.
27 And your heave offering shall be reckoned to you as though it were the grain of the threshing floor and as the fullness of the winepress.
28 Thus you shall also offer a heave offering to YHWH from all your tithes which you receive from the children of Israel, and you shall give YHWH's heave offering from it to Aharon the priest.
29 Of all your gifts you shall offer up every heave offering due to YHWH, from all the best of them, the consecrated part of them.'
30 Therefore you shall say to them: 'When you have lifted up the best of it, then the rest shall be accounted to the Levites as the produce of the threshing floor and as the produce of the winepress.
31 You may eat it in any place, you and your households, for it is your reward for your work in the tabernacle of meeting.
Again, just like the people gave their tithes not to the Levites but to YHWH (through the Levites), verse 28 tells us that it was not really that the Levites tithed to the Aharonic priesthood, but that they tithed to YHWH (through the Aharonic priesthood).
The Melchizedekian Tithe is very similar to the First Levitical Tithe, except that the temple or tabernacle is not required. Above all, the principle is that YHWH is looking to see not who performs the specifics of His covenant as a ‘checklist to salvation’, but who are the few who joyfully do all they can, with their time, their money and with their life’s energies, to help bring more of fallen Adam’s children to the truth in His Son.
May we number among them.