Tithing

Shalom everyone, here is my short study on everything you need to know about tithing. While we can't truly fulfill this command today without the Levitical Priesthood set up, we can honor this arrangement and give to the poor and needy as well as those doing Yah's work. I hope this information blesses you like it has me. 

Before the Levites

• Avram gave Malkitsedeq a tenth of all the spoil. (Ge 14:20; Heb 7:1-10)
• Ya'aqov made a vow saying: “of all that You give me I will surely give a tenth to You.” (Ge 28:20-22)

 
General Principles

• Tithe the produce of the field: seeds, fruit, grain, new wine, oil, dough, and honey. (Lv 27:30; Dt 12:27; Dt 14:22; 2 Ch 31:4-12; Ne 10:37)
• Tithe of cattle pass under a rod and the tenth one is holy, don’t inspect it, don’t exchange it. (Lv 27:32-33)
• Traditionally only applies only to produce grown in the land of Israel.
• Not tithing was robbing Elohim. (Mal 3:8-9; Ne 13:5-12)
• Elohim promises to “open the windows of heaven for you and pour down for you a blessing until there is no more need” and provide insect control for your crops if you tithe. (Mal 3:10-12)
• If you redeem your tithe (take it back for a common use), replace it with an additional 20%. (Lv 27:31)
• No tithing in sh'mita or yovel years [every seventh year and every fiftieth year]. (Lv 25:1-22)
• Traditionally tithe years start on Yom Teruah [the first day of the seventh month].
• Giving to the hungry, thirsty, stranger, naked, sick, or prisoners is like giving to Yeshua. (Mt 25:31-46)
• Do the weightier matters of the Torah, as well as tithing. (Mt 23:23; Lk 11:42; Lk 18:9-14)

 
First Tithe (Ma'aser Rishon)

• Eaten by the Levites. (Lv 27:30; Nu 18:21; Nu 18:23-24; Ne 12:44)
• Levites give 10% of the tithes they receive to Aharonic priests. (Terumat Ma'aser) (Nu 18:25-29; Ne 10:38)
• Levites may eat this anywhere. (Nu 18:30-32)
• Do not forsake the Levites. (Dt 12:19; Dt 14:27)

 
Second Tithe (Ma'aser Sheni)

• Eaten by the individual and their family. (Dt 12:5-7, Dt 12:12, Dt 12:18)
• Must rejoice when eaten! (Dt 12:12; Dt 12:7)
• Eaten where YHVH chooses, not to be eaten within your gates. (Dt 12:5; Dt 12:11; Dt 12:17-18; Dt 14:23)
• If the journey to the place YHVH chooses is very far, then you may exchange your tithe for money. (Dt 14:24-25)
• You can spend this money on whatever you want [food, alcohol, etc.]. (Dt 14:26)

 
Poor Tithe (Ma'sar Oni)

• Every third year in a seven year cycle, the second tithe is stored up within your gates for the Levite, the stranger, the fatherless, and the widows. (Dt 14:28-29)
• At the end of the third and sixth years remove all tithes from your house. (Dt 14:28)
• After you do this, you say the Vidui Ma'aser [Confession of Tithing]. Traditionally said the last day of Pesaḥ in the 4th and 7th years in the afternoon as the last prayer. (Dt 26:12-15)

Heave Offering/Great Offering (Terumah Gedolah)

• Given to the Aharonic priesthood. (Nu 18:8)
• Eaten by the Priest and his family in a clean state. (Nu 18:11)
• The best of the oil, wine, grain, dough, and the fleece of your sheep. (Nu 18:12; Dt 18:4)
• The first thing you separate, before first tithe is separated. (Nu 18:12; Dt 18:4)
• Also done with the first of your dough. A cake as a gift. (Nu 15:18-21)
• The amount of the offering is not specified. Traditionally to be about 2%.