A tenth part of one’s income set aside for special purposes. Tithing was very common throughout the ancient Near East, either for the support of a sanctuary or for nonsacral purposes. Apparently, tithing was understood and practiced differently at different times and localities throughout the biblical period. Most biblical texts concerning the tithe agree that it serves some sacral purpose and presuppose that it was mandatory, but they differ as to how it was expended and by whom. In the time of Ezra and Nehemiah, the tithe was a tax collected at the Temple to support the priests and Levites (Neh 10:37-38; Neh 12:44; Neh 13:5; Neh 13:12). The zeal of some who tithed even their spices was noted by Jesus, who criticized such people for neglecting more important religious and ethical demands (Matt 23:23). He did not, however, condemn the practice of tithing as such, but indeed indicated it was something one should do.

Neh 10:37-38

37and to bring the first of our dough, and our contributions, the fruit of every tree, the wine and the oil, to the priests, to the chambers of the house of our ... View more

Neh 12:44

Temple Responsibilities
44On that day men were appointed over the chambers for the stores, the contributions, the first fruits, and the tithes, to gather into t ... View more

Neh 13:5

5prepared for Tobiah a large room where they had previously put the grain offering, the frankincense, the vessels, and the tithes of grain, wine, and oil, which ... View more

Neh 13:12

12Then all Judah brought the tithe of the grain, wine, and oil into the storehouses.

Matt 23:23

23“Woe to you, scribes and Pharisees, hypocrites! For you tithe mint, dill, and cummin, and have neglected the weightier matters of the law: justice and mercy a ... View more

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