Numbers 18:21 *I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the tent of meeting*
*TITHING IN THE OLD TESTAMENT*
Previously, I established the principle behind tithing: honour and worship. We saw that it was a practice that predated Abraham. In ancient near east, tithing was a practice of worship and honour for deity. What they gave was not money but agricultural produce from their farms.
Abraham, our father in the faith tithed under the same principle:honour and worship. This principle is still in force today even though the legalistic demands attached to the practice isn't.
Long after Abraham died, God commanded tithing under the mosaic law. It became a national tax law under that theocratic government. It should be noted that this is a practice that began before Moses was born. A curious mind will ask why God introduced it into the Mosaic code?
*The purposes for which God introduced tithing under the Old Covenant was 3-fold*:
*To support the ministry of priests and Levites who were full time ministers*
Numbers 18:21, 24 says, *"To the Levites I have given every tithe in Israel for an inheritance... For the tithe of the people of Israel... I have given to the Levites for an inheritance*".
Why did God give them the tithes for their use? The tribe of Levi got no land for farming (Num 18:20). Their job was 24/7 temple work, sacrifices, teaching the Law, music, guarding the Temple. The tithe was their salary so they could serve without farming.
ii.*To support the poor*
Deuteronomy 14:28-29 says, *"At the end of every three years... lay it up within your towns. And the Levite...the sojourner, the fatherless, and the widow...shall come and eat and be filled*".
*Why did God command this?*
Israel had no government welfare. The "poor tithe" given every 3rd year created a food bank in every town for: Levites, Foreigners/sojourners, Widows&Orphans. It was God’s way of making sure no one in the covenant community went hungry. Till date, God cares for the hungry and poor.
iii.*For worship/celebration*
Deuteronomy 14:22-26 says, *"You shall eat there in the presence of the Lord your God the tithe of your grain, of your wine... and you shall rejoice*".
The purpose of this was to remind Israel that God gave the harvest and He deserves to be worshipped and celebrated.
In summary, tithing under the old covenant can be summarized thus:
i. *Tax* - to run the theocracy
ii. *Worship* - to celebrate God
iii. *Compassion* - to care for those with no inheritance
*Now, let me ask you, which of the three purposes of tithing in the Old Testament is no longer relevant in the New Testament? The answer is none. The reasons for implementing tithing in the old covenant still apply to us today.*
If we agree that the old testament is a type and shadow of the new, we should seek to know the significance of tithing under the new covenant.
*The purposes for which God instituted tithing in the old testament is still relevant today*.
Father, I receive the grace to worship and honour you with all that I am and have in Jesus name .