Original Meaning

The Annual Tithe Festival (14:22–26)

ALTHOUGH THIS PARAGRAPH BEGINS with an emphatic command annually to set aside one tenth of all that the fields produce (v. 22), the remainder reads more like an invitation to a celebration than a cultic ordinance. (1) Moses introduces the place where the banquet will be held: at the place that Yahweh “chooses as a dwelling for his Name”(v. 23). This is not merely a geographical location. In specifying “in the presence of the LORD your God,” he identifies Yahweh as the divine host.5 (2) Moses introduces the banquet fare: the tithe of their crops and their livestock (cf. 7:13, 11:14). As in 7:13, he completes the picture with “the firstborn of your herds and flocks.” Whatever the Israelites bring to Yahweh they may eat. (3) Moses declares the purpose of the banquet: that the Israelites may learn to revere Yahweh their God “always.” It is not the eating that teaches people to fear Yahweh, but eating in the presence of Yahweh. Thus the presentation of the tithe provided a means by which the settled people could participate annually in the kind of event that the elders of Israel had experienced on Horeb (4:10; Ex. 24:9–11).6 Reverent awe and gratitude were to characterize the people of Yahweh.

Moses’ sympathetic disposition toward the people is evident in verses 24–25, where he recognizes the logistical difficulties that the requirement might pose for those who live far from the central sanctuary. When the Israelites experience the fulfillment of Yahweh’s blessing (7:13; 11:13–15), how will they carry the tithe, whether horticultural or animal, to the place of worship?7 Moses’ solution is both liberal and practical. Instead of packing up these goods and transporting them, the people may convert their value into silver.8 The worshipers were to wrap the silver in a cloth or bind it in a bag and carry it by hand to the place that Yahweh would choose to establish his name. Upon arrival at the sanctuary, the silver could be exchanged for beef or veal from the herd, mutton or lamb from the flock, and wine9 or other alcoholic drink.10

To Moses the tithal meal was obviously not intended as a burdensome legal or ceremonial requirement. It was to be welcomed as an occasion for eating and celebrating in the presence of Yahweh their God.11 For this reason, he makes it easy for all citizens to participate and redundantly invites not only the heads of families but entire households to eat anything that their hearts desire at the festival. Remarkably, the text omits any reference to the most common foods (cf. v. 23). Apparently meat was always desirable fare for a banquet.

Bridging Contexts

THE THEOLOGICAL AND SOCIAL significance of the tithe. Although we first hear of the tithe in Genesis 14:20 and 28:22, the antecedents to Moses’ current discussion are found in Leviticus 27:30–33 and Numbers 18:21–32. The former presents the tithe as Yahweh’s holy possession reserved for priests and Levites (cf. Lev. 27:21) and calls for the tithing of both horticultural products and livestock. However, people are given the option of paying the tithe in silver instead of in kind, though in such instances one-fifth of its monetary value must be added.

The laws of purity that applied to sacrificial offerings do not apply to tithes. Animals presented to Yahweh are to be selected randomly, which meant that whether the lot falls on a desirable or defective specimen, it must not be substituted. In Numbers 18:21–32 Yahweh declared that the tithe be given to the Levites as their remuneration for the spiritual service they render to the nation and as compensation for not receiving any grants of land. Levites in turn must offer a tithe of the tithe they receive from the people, giving the best part of what they had received to the high priest.

As the Levites’ source of food, the tithe can be consumed wherever they live. However, because the people have dedicated the gifts to Yahweh, the Levites are to treat what is brought to them as sacred. Standing on the shores of the Jordan before a people about to enter the land, here Moses highlights both the theological and social significance of the tithe, with minimal attention to administrative logistics.

Like the rest of the cultic festivals prescribed by the Torah, it is difficult to determine the extent to which the Israelites’ performance measured up to the ideals laid out so clearly. Malachi is well aware of the link between the people’s stinginess with respect to the tithes that should have been brought to the storehouses (presumably of the temple) and their irreverence toward Yahweh. Going against the stream of divine injunctions elsewhere, in Malachi 3:7–12 he challenges his postexilic contemporaries to bring in their tithes faithfully and thus to test Yahweh to see if he would not pour out his blessing on them. While this invitation to test Yahweh is extraordinary, the prophet recognizes the link between fidelity in these offerings and the divine blessing of the land, as laid out in Deuteronomy 14:22–29.

In reading the Old Testament prophets, one surmises that the people’s participation in religious festivals was often little more than external performance (cf. Isa. 1:10–17; Hos. 6:6; Amos 5:21–24; Mic. 6:6–8), devoid of the joy in the privilege of feasting in the presence of Yahweh envisioned here. Furthermore, landed citizens’ participation in these festivals seems to have been disconnected from life in general and compassion for the poor in particular. In a similar vein, in the New Testament Jesus accuses the Jewish leaders of being scrupulous in adhering to the tithing ordinance while disregarding the weightier matters of Torah: justice, mercy, and faithfulness.

This will happen when access to divine favor is considered a right, especially by those who conform externally to the ceremonial requirements of the law but forget that worship in the presence of the Lord is a supreme privilege to be greeted with awe and a sense of unworthiness. As Moses had pleaded in 10:12–22, those who worship God rightly are grateful for God’s blessing and commit themselves to an ethic of imitatio dei (“imitation of God”), particularly in showing compassion to the poor.

Contemporary Significance

A BAROMETER OF AUTHENTIC spirituality. We leave a fuller discussion of the contemporary significance of the tithe until we have examined the festivals in chapter 16. For now we note that the disposition of the church toward the marginalized continues to be a primary barometer of authentic spirituality. Christians should not wait for the state to take care of the poor in their communities. On the contrary, through charity and compassion the church functions as the “wings” of Yahweh (Ruth 2:12) and the hands and feet of Christ (cf. Matt. 25:34–46).

Some today draw sharp contrasts between the external and ritualistic worship of the Old Testament and the internal spiritual worship in the New Testament.16 But this interpretation fails to distinguish between flawed Israelite practice and the ideals of the Old Testament itself and completely misreads the book of Deuteronomy. If the previous text grounded the dietary regulations in Israel’s spiritual relationship with Yahweh (14:1–2, 21), the present text highlights the institution of the tithe as a means and opportunity to celebrate the generosity and the blessing of Yahweh in his presence, to learn to fear him, and to show compassion to the marginalized. Little is said about the nature of the rituals.

In his call for worship “in spirit and in truth” (John 4:23–24), Jesus has recaptured the vision of Deuteronomy, which is a far cry from the way in which the Israelites tended to perform their liturgical acts of worship. But the problem of reducing worship to externals and rituals was not unique to the ancient Israelites. It characterized the Pharisees of Jesus’ day (Matt. 23:23; Luke 11:42), quickly contaminated the worship of the early church (Acts 5:1–5), and plagues the church to this day. The defense against such ritualism is a heart that is soft toward God and toward those in need, and hands that gladly give up what they hold.

Christians today often debate whether they are obligated to tithe. The question itself is curious and somewhat hypocritical, because these same people spend little time discussing whether or not other aspects of the Old Testament law continue in force. It seems that when we ask, “Do Christians need to tithe?” we have asked the wrong question. At issue is not the institution but the heart and mind of God, which are to be reflected in the hearts and minds of his people. This passage is not concerned so much about the tithe as about providing another occasion to celebrate in the presence of God and to encourage generosity among God’s people. Consequently we should rephrase the question this way: How might Christians demonstrate the compassion for the economically marginalized that the institution of the tithe tries to foster? This gets us off the externals and focuses on the primary issue: soft hearts and open hands.

Original Meaning

The Triennial Tithe Festival (14:27–29)

PICKING UP WHERE 12:12 and 12:17b–18 had left off, this paragraph encourages the landed citizenry to take advantage of tithal festivals to demonstrate generosity toward those less fortunate than themselves. Since the blessings of Yahweh come most directly to those who own agricultural land, they could easily treat worship events self-indulgently, shutting out those who had no access to land as a means of livelihood. The Torah does not envision a welfare system administered by a political bureaucracy and based on a centralized system of taxation. The well-being of the potentially marginalized depends on the charity of all citizens.

Coming immediately after the instructions regarding the tithal festival, 14:27 suggests that the landed citizenry are expected to invite Levites to accompany them on their pilgrimages to the place that Yahweh will choose (cf. 12:12, 17b–18) and to join them in celebrating in the presence of Yahweh. In good years this would not create a hardship for the households, since in the few days of the festivals they could not possibly have consumed the tenth of their produce. So the appeal to invite Levites living in their towns is both reasonable and charitable.

However, concerned about the Levites’ general economic well-being throughout the year, in verses 28–29 Moses calls for a third-year tithe, an institution found nowhere else in the Old Testament.12 Rather than bringing their tithes to the central sanctuary, in the third and sixth years the farmers must deposit their tithes in their towns. It is unclear whether everyone must do this in the same third and sixth years of the seven-year cycle,13 or whether they are to be staggered, which would ensure a continuous supply of food for the Levites. Although in verse 27 “your gates” functions metaphorically for “your towns” (NIV), verse 28 uses the expression in its literal sense. Here they can be stored and distributed to the Levites.

But Levites are not alone in lacking direct access to the blessing of Yahweh through the crops of the fields and the herds and flocks. In keeping with his humanitarian concern for all who are economically marginalized, Moses expands the economic safety net to the alien, the fatherless, and the widow.14 These should all be invited to the gates to receive food they can take home and eat until they are satisfied. Moses anticipates some stratification of Israelite society, but he envisions communities whose landed citizenry are compassionate and whose economically marginalized are cared for (cf. chap. 15). With the last clause of verse 29 he suggests that demonstrated compassion to the poor is precondition for continued blessing.15

Bridging Contexts

THE THEOLOGICAL AND SOCIAL significance of the tithe. Although we first hear of the tithe in Genesis 14:20 and 28:22, the antecedents to Moses’ current discussion are found in Leviticus 27:30–33 and Numbers 18:21–32. The former presents the tithe as Yahweh’s holy possession reserved for priests and Levites (cf. Lev. 27:21) and calls for the tithing of both horticultural products and livestock. However, people are given the option of paying the tithe in silver instead of in kind, though in such instances one-fifth of its monetary value must be added.

The laws of purity that applied to sacrificial offerings do not apply to tithes. Animals presented to Yahweh are to be selected randomly, which meant that whether the lot falls on a desirable or defective specimen, it must not be substituted. In Numbers 18:21–32 Yahweh declared that the tithe be given to the Levites as their remuneration for the spiritual service they render to the nation and as compensation for not receiving any grants of land. Levites in turn must offer a tithe of the tithe they receive from the people, giving the best part of what they had received to the high priest.

As the Levites’ source of food, the tithe can be consumed wherever they live. However, because the people have dedicated the gifts to Yahweh, the Levites are to treat what is brought to them as sacred. Standing on the shores of the Jordan before a people about to enter the land, here Moses highlights both the theological and social significance of the tithe, with minimal attention to administrative logistics.

Like the rest of the cultic festivals prescribed by the Torah, it is difficult to determine the extent to which the Israelites’ performance measured up to the ideals laid out so clearly. Malachi is well aware of the link between the people’s stinginess with respect to the tithes that should have been brought to the storehouses (presumably of the temple) and their irreverence toward Yahweh. Going against the stream of divine injunctions elsewhere, in Malachi 3:7–12 he challenges his postexilic contemporaries to bring in their tithes faithfully and thus to test Yahweh to see if he would not pour out his blessing on them. While this invitation to test Yahweh is extraordinary, the prophet recognizes the link between fidelity in these offerings and the divine blessing of the land, as laid out in Deuteronomy 14:22–29.

In reading the Old Testament prophets, one surmises that the people’s participation in religious festivals was often little more than external performance (cf. Isa. 1:10–17; Hos. 6:6; Amos 5:21–24; Mic. 6:6–8), devoid of the joy in the privilege of feasting in the presence of Yahweh envisioned here. Furthermore, landed citizens’ participation in these festivals seems to have been disconnected from life in general and compassion for the poor in particular. In a similar vein, in the New Testament Jesus accuses the Jewish leaders of being scrupulous in adhering to the tithing ordinance while disregarding the weightier matters of Torah: justice, mercy, and faithfulness.

This will happen when access to divine favor is considered a right, especially by those who conform externally to the ceremonial requirements of the law but forget that worship in the presence of the Lord is a supreme privilege to be greeted with awe and a sense of unworthiness. As Moses had pleaded in 10:12–22, those who worship God rightly are grateful for God’s blessing and commit themselves to an ethic of imitatio dei (“imitation of God”), particularly in showing compassion to the poor.

Contemporary Significance

A BAROMETER OF AUTHENTIC spirituality. We leave a fuller discussion of the contemporary significance of the tithe until we have examined the festivals in chapter 16. For now we note that the disposition of the church toward the marginalized continues to be a primary barometer of authentic spirituality. Christians should not wait for the state to take care of the poor in their communities. On the contrary, through charity and compassion the church functions as the “wings” of Yahweh (Ruth 2:12) and the hands and feet of Christ (cf. Matt. 25:34–46).

Some today draw sharp contrasts between the external and ritualistic worship of the Old Testament and the internal spiritual worship in the New Testament.16 But this interpretation fails to distinguish between flawed Israelite practice and the ideals of the Old Testament itself and completely misreads the book of Deuteronomy. If the previous text grounded the dietary regulations in Israel’s spiritual relationship with Yahweh (14:1–2, 21), the present text highlights the institution of the tithe as a means and opportunity to celebrate the generosity and the blessing of Yahweh in his presence, to learn to fear him, and to show compassion to the marginalized. Little is said about the nature of the rituals.

In his call for worship “in spirit and in truth” (John 4:23–24), Jesus has recaptured the vision of Deuteronomy, which is a far cry from the way in which the Israelites tended to perform their liturgical acts of worship. But the problem of reducing worship to externals and rituals was not unique to the ancient Israelites. It characterized the Pharisees of Jesus’ day (Matt. 23:23; Luke 11:42), quickly contaminated the worship of the early church (Acts 5:1–5), and plagues the church to this day. The defense against such ritualism is a heart that is soft toward God and toward those in need, and hands that gladly give up what they hold.

Christians today often debate whether they are obligated to tithe. The question itself is curious and somewhat hypocritical, because these same people spend little time discussing whether or not other aspects of the Old Testament law continue in force. It seems that when we ask, “Do Christians need to tithe?” we have asked the wrong question. At issue is not the institution but the heart and mind of God, which are to be reflected in the hearts and minds of his people. This passage is not concerned so much about the tithe as about providing another occasion to celebrate in the presence of God and to encourage generosity among God’s people. Consequently we should rephrase the question this way: How might Christians demonstrate the compassion for the economically marginalized that the institution of the tithe tries to foster? This gets us off the externals and focuses on the primary issue: soft hearts and open hands.