More on Tithing

Commentary on Tithing

Tithing is a controversial topic.  It is not controversial because believers attempt to find ways to circumvent financial obligations.  Believers want to give.  The problem is rather “to whom and how much.”  In order to help us understand the complexities and the differences in answers to these questions, I have compiled a very brief summary and some references to other material found on-line.  Once you read this, you may find some interesting perspectives.  You will certainly discover that there is no uniform answer, in spite of the claims of most pastors.  Once we have done a bit of research, we can come back to the question of principles and see where it leads us.

First, a comment from a rabbi:

The Torah requires tithing from every crop grown in Israel, not other  income.

There is a custom, which perhaps is a Rabbinic Law (there is a  difference of opinion about it) to tithe 10% of one’s net income to helping others. This excludes the synagogue, religious education for your own kids (but might include the extra tuition required to cover those on scholarship)–that is, it is just for helping those in need.

The biblical obligation to tithe involved a number of portions to be given out:

* The first portion, called “terumah”, was given to a kohein (priest, a descendent of Aaron). It could be any amount, although typically it was 1/50th, and normal range was between 1/40th and 1/60th.

* 10% of what remained was given to a Levite (ma’aser).

* The Levite in turn gave terumah from his take to a kohein (terumas        ma’aser).

* In the 3rd and 6th years of the Sabbatical cycle, 10% of what was left (ma’aser ani) was taken to Jerusalem and eaten. One could see the produce and carry only coins to Jerusalem and buy the food there.

* In the 1st, 2nd, 4th and 5th years, the 2nd 10% (ma’aser sheini) is given to the poor. On the Sabbatical year farmers don’t grow anything, so there is nothing to give.

In addition, farmers had other charities they had to give. The first is called leket: if, while harvesting, one or two stalks fall at once, the owner must leave them for the poor to gather. Over the course of an entire field, this will add up. There was also Shich’cha: if one or two sheaves were forgotten in the field when the harvest was brought in, those too must be left. Lastly, there was Pei’ah–ne corner of each field must be left for the poor to harvest.

Read more here

A commentary from Rabbi Dov

“Though the purpose of the tithe and its method of organization in the discussed period seem quite clear, serious problems from the religious-halakhic standpoint complicated the issue. From Ezra’s time the whole pentateuchal literature was considered a total unity (the Law of Moses) and the people had to comply with the Torah as a whole. The various attitudes toward the tithe as reflected in the different sources and especially in the Priestly code, on the one hand, and the Deuteronomic code on the other, had to be combined and the contradictions to be harmonized. Thus for instance the two types of tithes prevalent at this period: “the first tithe” (maaser rishon) and “the second tithe” (maaser sheni) are the outcome of the contradiction between Numbers 18:21ff. and Deuteronomy 14:22ff. According to the priestly ordination, the tithe is to be given to the levite, whereas according to the Deuteronomic code, it is to be consumed by the owner at the central sanctuary. The rabbis, taking it for granted that both laws are of Mosaic origin and therefore equally binding, interpreted them as two different tributes: one to be given to the levite, “the first-tithe”; and the other to be brought to Jerusalem and consumed there, “the second tithe.” Theoretically, this was an excellent solution. However, from the practical point of view the  implementation of these laws was almost impossible. The excise of 20% of the yield was too high, while a more serious problem was the destination of the tithe. There were very few levites in the Second Temple period—in contrast to the situation at the monarchical period—and so the tithe was automatically shifted to the priests. Because this does not comply with the Law, all kinds of explanations had to be provided in order to do away with this legal anomaly. A common explanation was that Ezra punished the levites because they did not go up from Babylon to Jerusalem and therefore allocated the tithe to the priests (Yev. 86b). There were other harmonistic solutions, for example, that the priests are also levites since they are also descended from the tribe of Levi. But for obvious economic reasons, very few people observed the laws of tithe properly, and the common people were suspected for not putting aside the sacred portion from their yield, so that a conscientious observer of the Law could not partake of it without first tithing it himself. This situation caused a lot of problems whose legal aspects are dealt with extensively in a special tractate called Demai.”

A quotation from Dr. James Bolhagen: (if you read his entire article, you will discover that he is a “replacement” advocate).

Tithing: The 10% Rule and the Church

A Topical Summary for “Issues, Etc.”

Broadcast July, 2001

“It is helpful, when considering tithing, to maintain the traditional distinction between the Old Testament moral law, summarized in the Ten Commandments, which applies to all people of all times, and the laws which pertained specifically to the Old Testament people of God, the civil and ceremonial laws. The tithe, since it was used for the support of both the “church and state” in Old Testament Israel, was actually a blend of civil and ceremonial law. But in neither case, in neither the civil nor ceremonial area, would tithing be considered binding upon the New Testament Church. The point is: if a preacher today wants to insist on tithing as a legal requirement, then he needs to be consistent by also requiring in his congregation the offering of animal sacrifices, circumcision, and Old Testament inheritance laws. He is not free to arbitrarily pick and choose which civil and ceremonial laws he will follow and which he will not.”

Read the entire article here

A comment from Rabbi Shraga Simmons

Back from the time that Abraham welcomed the strangers into his tent (Genesis chapter 18), charity has been a foundation of Jewish life. The Torah commands us to give 10 percent of our earnings to people in need, based on Leviticus 25:35 and Deut. 15:7-8. This is called Ma’aser, literally “one tenth” (hence the English word “tithe”). This is colloquially called tzedakah (charity), which Maimonides lists charity as one of the 613 mitzvahs.

Ten percent of a person’s wages after taxes should be set aside for tzedakah. Business expenses and Jewish education costs may be deducted from the 10 percent. (Some people deduct only two-thirds of a boy’s Torah education cost.)

For those who want to do extra, the Torah allows you to give 20 percent. Above that amount is unrealistic. If you give too much, you’ll come to neglect other aspects of your life.

To learn more, read “Ma’aser Kesafim – Giving a Tenth to Charity” edited by Cyril Domb (Feldheim), and “Permission to Receive,” by Lawrence Kellemen (Targum Press). See also: “Code of Jewish Law” Y.D. 249:2; “Igrot Moshe”(R’ M. Feinstein) Y.D. II, 112; “Orchat Rabeinu (R’ Y. Kanievsky) I, 302.

A short article on the historical development:

The Evolution of the Tithe by Sidney Dosh, Jr.

And finally, an article from “Bible Truths Revealed.”  You may use your critical analysis to check the content.

TO TITHE OR NOT TO TITHE?