THE LAW OF THE TITHE

Leviticus 26:30

"And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the Lord's: it is holy unto the Lord. And if a man will redeem aught of his tithe, he shall add unto it the fifth part thereof. And all the tithe of the herd or the flock, whatsoever passeth under the rod, the tenth shall be holy unto the Lord. He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and that for which it is changed shall be holy; it shall not be redeemed."

Last of all these exclusions from the vow is mentioned the tithe. "Whether of the seed of the land, or of the herd, or of the flock," it is declared to be "holy unto the Lord; it is the Lord's." That because of this it cannot be given to the Lord by a special vow, although not formally stated, is self-evident. No man can give away what belongs to another, or give God what He has already. In Numbers 18:21 it is said that this tenth should be given "unto the children of Levi for the service of the tent of meeting."

Most extraordinary is the contention of Wellhausen and others, that since in Deuteronomy no tithe is mentioned other than of the product of the land, therefore, because of the mention here also of a tithe of the herd and the flock, we must infer that we have here a late interpolation into the "priest code," marking a time when now the exactions of the priestly caste had been extended to the utmost limit. This is not the place to go into the question of the relation of the law of Deuteronomy to that which we have here; but we should rather, with Dillmann, from the same premisses argue the exact opposite, namely, that we have here the very earliest form of the tithe law. For that an ordinance so extending the rights of the priestly class should have been "smuggled" into the Sinaitic laws after the days of Nehemiah, as Wellhausen, Reuss, and Kuenen suppose, is simply "unthinkable"; while, on the other hand, when we find already in Genesis 28:22 Jacob promising unto the Lord the tenth of all that He should give him, at a time when he was living the life of a nomad herdsman, it is inconceivable that he should have meant "all, excepting the increase of the flocks and herds," which were his chief possession.

The truth is that the dedication of a tithe, in various forms, as an acknowledgment of dependence upon and reverence to God, is one of the most widely-spread and best-attested practices of the most remote antiquity. We read of it among the Romans, the Greeks, the ancient Pelasgians, the Carthaginians, and the Phoenicians; and in the Pentateuch, in full accord with all this, we find not only Jacob, as in the passage cited, but, at a yet earlier time, Abraham, more than four hundred years before Moses, giving tithes to Melchizedek. The law, in the exact form in which we have it here, is therefore in perfect harmony with all that we know of the customs both of the Hebrews and surrounding peoples, from a time even much earlier than that of the Exodus.

Very naturally the reference to the tithe, as thus from of old belonging to the Lord, and therefore incapable of being vowed, gives occasion to other regulations respecting it. Like unclean animals, houses, and lands which had been vowed, so also the tithe, or any part of it, might be redeemed by the individual for his own use, upon payment of the usual mulct of one-fifth additional to its assessed value. So also it is further ordered, with special regard to the tithe of the herd and the flock, "that whatsoever passeth under the rod," i.e., whatever is counted, as the manner was, by being made to pass into or out of the fold under the herdsman's staff, "the tenth" - that is, every tenth animal as in its turn it comes-"shall be holy to the Lord." The owner was not to search whether the animal thus selected was good or bad, nor change it, so as to give the Lord a poorer animal, and keep a better one for himself; and if he broke this law, then, as in the case of the unclean beast vowed, as the penalty he was to forfeit to the sanctuary both the original and its attempted substitute, and also lose the right of redemption.

A very practical question emerges just here, as to the continued obligation of this law of the tithe. Although we hear nothing of the tithe in the first Christian centuries, it began to be advocated in the fourth century by Jerome, Augustine, and others, and, as is well known, the system of ecclesiastical tithing soon became established as the law of the Church. Although the system by no means disappeared with the Reformation, but passed from the Roman into the Reformed Churches, yet the modern spirit has become more and more adverse to the mediaeval system, till, with the progressive hostility in society to all connection of the Church and the State, and in the Church the development of a sometimes exaggerated voluntaryism, tithing as a system seems likely to disappear altogether, as it has already from the most of Christendom.

But in consequence of this, and the total severance of the Church from the State, in the United States and the Dominion of Canada, the necessity of securing adequate provision for the maintenance and extension of the Church, is more and more directing the attention of those concerned in the practical economics of the Church, to this venerable institution of the tithe as the solution of many difficulties. Among such there are many who, while quite opposed to any enforcement of a law of tithing for the benefit of the Church by the civil power, nevertheless earnestly maintain that the law of the tithe, as we have it here, is of permanent obligation and binding on the conscience of every Christian. What is the truth in the matter? in particular, what is the teaching of the New Testament?

In attempting to settle for ourselves this question, it is to be observed, in order to clear thinking on this subject, that in the law of the tithe as here declared there are two elements-the one moral, the other legal, -which should be carefully distinguished. First and fundamental is the principle that it is our duty to set apart to God a certain fixed proportion of our income. The other and-technically speaking-positive element in the law is that which declares that the proportion to be given to the Lord is precisely one tenth. Now, of these two, the first principle is distinctly recognised and reaffirmed in the New Testament as of continued validity in this dispensation; while, on the other hand, as to the precise proportion of our income to be thus set apart for the Lord, the New Testament writers are everywhere silent.

As regards the first principle, the Apostle Paul, writing to the Corinthians, orders that "on the first day of the week"-the day of the primitive Christian worship-"everyone shall lay by him in store, as God hath prospered him." He adds that he had given the same command also to the Churches of Galatia. 1 Corinthians 16:1 This most clearly gives apostolic sanction to the fundamental principle of the tithe, namely, that a definite portion of our income should be set apart for God. While, on the other hand, neither in this connection, where a mention of the law of the tithe might naturally have been expected, if it had been still binding as to the letter, nor in any other place does either the Apostle Paul or any other New Testament writer intimate that the Levitical law, requiring the precise proportion of a tenth, was still in force; -a fact which is the more noteworthy that so much is said of the duty of Christian benevolence.

To this general statement with regard to the testimony of the New Testament on this subject, the words of our Lord to the Pharisees, Matthew 23:23 regarding their tithing of "mint and anise and cummin"-"these ye ought to have done"-cannot be taken as an exception, or as proving that the law is binding for this dispensation; for the simple reason that the present dispensation had not at that time yet begun, and those to whom He spoke were still under the Levitical law, the authority of which He there reaffirms. From these facts we conclude that the law of these verses, in so far as it requires the setting apart to God of a certain definite proportion of our income, is doubtless of continued and lasting obligation; but that, in so far as it requires from all alike the exact proportion of one tenth, it is binding on the conscience no longer.

Nor is it difficult to see why the New Testament should not lay down this or any other precise proportion of giving to income, as a universal law. It is only according to the characteristic usage of the New Testament law to leave to the individual conscience very much regarding the details of worship and conduct, which under the Levitical law was regulated by specific rules; which the Apostle Paul explains Galatians 4:1 by reference to the fact that the earlier method was intended for and adapted to a lower and more immature stage of religious development; even as a child, during his minority, is kept under guardians and stewards, from whose authority, when he comes of age, he is free.

But, still further, it seems to be often forgotten by those who argue for the present and permanent obligation of this law, that it was here for the first time formally appointed by God as a binding law, in connection with a certain divinely instituted system of theocratic government, which, if carried out, would, as we have seen, effectively prevent excessive accumulations of wealth in the hands of individuals, and thus secure for the Israelites, in a degree the world has never seen, an equal distribution of property. In such a system it is evident that it would be possible to exact a certain fixed and definite proportion of income for sacred purposes, with the certainty that the requirement would work with perfect justice and fairness to all. But with us, social and economic conditions are so very different, wealth is so very unequally distributed, that no such law as that of the tithe could be made to work otherwise than unequally and unfairly. To the very poor it must often be a heavy burden; to the very rich, a proportion so small as to be a practical exemption. While, for the former, the law, if insisted on, would sometimes require a poor man to take bread out of the mouth of wife and children, it would still leave the millionaire with thousands to spend on needless luxuries. The latter might often more easily give nine tenths of his income than the former could give one twentieth.

It is thus no surprising thing that the inspired men who laid the foundations of the New Testament Church did not reaffirm the law of the tithe as to the letter. And yet, on the other hand, let us not forget that the law of the tithe, as regards the moral element of the law, is still in force. It forbids the Christian to leave, as so often, the amount he will give for the Lord's work, to impulse and caprice. Statedly and conscientiously he is to "lay by him in store as the Lord hath prospered him." If any ask how much should the proportion be, one might say that by fair inference the tenth might safely be taken as an average minimum of giving, counting rich and poor together. But the New Testament 2 Corinthians 8:7; 2 Corinthians 8:9 answers after a different and most characteristic manner: "See that ye abound in this grace For ye know the grace of our Lord Jesus Christ, that, though He was rich, yet for your sakes He became poor, that ye through His poverty might become rich." Let there be but regular and systematic giving to the Lord's work, under the law of a fixed proportion of gifts to income, and under the holy inspiration of this sacred remembrance of the grace of our Lord, and then the Lord's treasury will never be empty, nor the Lord be robbed of His tithe.

And so hereupon the book of Leviticus closes with the formal declaration- referring, no doubt, strictly speaking, to the regulations of this last chapter-that "these are the commandments, which the Lord commanded Moses for the children of Israel in mount Sinai." The words as explicitly assert Mosaic origin and authority for these last laws of the book, as the opening words asserted the same for the law of the offerings with which it begins. The significance of these repeated declarations respecting the origin and authority of the laws contained in this book has been repeatedly pointed out, and nothing further need be added here.

To sum up all:-what the Lord, in this book of Leviticus, has said, was not for Israel alone. The supreme lesson of this law is for men now, for the Church of the New Testament as well. For the individual and for the nation, HOLINESS, consisting in full consecration of body and soul to the Lord, and separation from all that defileth, is the Divine ideal, to the attainment of which Jew and Gentile alike are called. And the only way of its attainment is through the atoning Sacrifice, and the mediation of the High Priest appointed of God; and the only evidence of its attainment is a joyful obedience, hearty and unreserved, to all the commandments of God. For us all it stands written: "YE SHALL BE HOLY; FOR I, JEHOVAH, YOUR GOD, AM HOLY."

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