In the last chapter we saw that when we live in the Land of Israel, we give the First Levitical Tithe to the priesthood, to support the priests in their work. We also saw that we cannot redeem any part of an animal tithe (and there are penalties for trying). While we can redeem part of our tithe on vegetable matter it costs us an additional 20% (and there is a question whether this additional 20% valuation is only on the part of the tithe being redeemed, or whether it is on the whole of the tithe). What these things show us is that we are not normally allowed to eat any part of the First Tithe.

 

However, in Deuteronomy 12:7 (below), we see that the people are to eat from one of their tithes. But how can they do this, if they are not to eat of the First Tithe?

 

 

The solution is that there are three Levitical tithes. The First Tithe supports the priesthood in its work, and the Second Tithe pays our way to go up to the festivals year by year. (As we will see in the next chapter, the Third Tithe is only paid two years out of seven.)

 

Ten percent of our income is a lot. Even when we live inside of the Land of Israel it will still take money to go up to Jerusalem three times a year. The Second Tithe is YHWH’s way of making sure that we have enough money to do that, and still have an enjoyable time.

 

Since YHWH tells us to set the Second Tithe apart for our own use in taking our families up for the festivals, it is an easy mistake to think that the Second Tithe is ‘our money.’ This is not really correct. The Second Tithe is still very much set apart unto YHWH, and He tells us very clearly that we may not eat any part of the Second Tithe within our own gates. Rather, we are to eat of this tithe ‘before YHWH’ in the place which He chooses (which we show in other places is Jerusalem).

 

 

In order to have ten percent of our income available to use for the festivals, we must take care to set that money aside as it comes in. It should be a relatively simple matter for those who receive a paycheck to set up special withholding accounts so that the money is available at the festival times. However, for those who will be self-employed (including those who work in agriculture) it will be important to take this requirement to ‘save as one goes’ very seriously.

 

Because Jerusalem is in the mountains while much of Israel’s arable land is in the valleys, much of Israel’s arable land lies at a distance from Jerusalem. For those working in agriculture, the logistics of taking two tenths (and in some years, three-tenths) of one’s produce up to the temple might seem impractical. This is why YHWH tells us that if the way is “too long” we may sell our tithes, and convert them to money before we go. Then we can use this Second Tithe money to purchase whatever our hearts desire.

 

 

YHWH asks us to set aside a full tenth of our money for the festivals so His festivals will be a delight. It is already delightful to be able to go worship Him in His temple, but we can make the festivals even more of a delight by deferring all non-emergency purchases until the feast times. For example, if we defer purchases of appliances, electronics, clothing, jewelry, vehicles and anything else our hearts desire until the festivals, then it helps to make the feasts so much more of a treat. It also helps make it the pilgrimages an exciting and fun adventure for the children.

 

Josephus’ writings are not Scripture, but he tells us that YHWH gave us a Second Tithe for our own enjoyment and honor, “for it is fitting that you should enjoy those fruits of the earth which Elohim gives you to possess, so as may be to the honor of the donor.”

 

 

And as long as we are on the topic, the Septuagint was reportedly an official translation of the Tanach (‘Old’ Testament) into Greek perhaps 300-400 years before Yeshua’s time. It also confirms that the first and second tithes are different. For example, in Leviticus 27:30, the First Levitical Tithe is called a ‘dekaton’ (δεκάτη), meaning simply “a tenth.” 

 

 

However, the Septuagint refers to the Second Tithe as an ‘epi-dekaton’ (ἐπιδέκατον), meaning ‘an additional tenth’ (or “a tenth besides”), which is similar to the language Josephus uses for it.

 

 

Finally, while the Book of Tobit is not Scripture, it tells the story of an Ephraimite man who was taken captive in the Assyrian Dispersion. He recounts how he would sell his second tithe year by year, and use the money to pay his way to go up to the festivals in Jerusalem.

 

Tobit’s testimony is not conclusive in and of itself, but just lends further credence and support to what Scripture already tells us about the Second Tithe.