The Sacred Tenth

One of my early childhood memories is of my family returning home from church on a Sabbath. My mother rushed to the kitchen to warm the food while the rest of us changed clothes. My father then asked if she had returned the tithe that day—she was the household’s accountant. For some reason, she hadn’t. “Then, honey,” he replied, “please remove the tithe tomorrow from this house. In God’s hands it is a blessing; in our hands it is a curse.”

For my parents, keeping the tithe was not in the family’s best interest (Mal. 3:9, 10). They believed God was present—watching, guiding, and actively involved in every aspect of life, including their finances. To them, the Lord was the “Possessor of heaven and earth” (Gen. 14:19). Therefore, they believed He was the true recipient of the tithe (Gen. 28:22; Lev. 27:30, 32). Replacing God with the church as the recipient would, in their view, amount to a subtle form of idolatry.[1]

Later in life, reflecting on my own tithing habits, I asked myself whether I had been brainwashed by my parents—or perhaps by a supposed conspiracy of covetous church leaders—or whether the practice truly had a biblical foundation. And if there is a biblical principle, does it still apply in the New Testament era? I invite you on a brief journey through what the Bible teaches on this subject.

The Pre-Fall and Patriarchal Period

Was tithing merely a practice restricted to the Levitical system? Does the agricultural language in the original legislation (e.g., Lev. 27:30-32) imply that only farmers should tithe? Are those who earn wages in modern urban economies exempt?

The principle of honoring God by refraining from part of what appears available for consumption actually predates sin itself. Adam and Eve were to demonstrate their allegiance to the Owner of the garden by refraining from eating from a specified part indicated by Him (Gen. 2:15-17). Violating that command constituted rebellion against God’s sovereignty and authority.

The first biblical reference to tithing also appears long before Israel or the Levitical priesthood existed. Abram—who was not a Jew—returned a tithe to Melchizedek, “priest of God Most High” (Gen. 14:17-24), and Melchizedek himself was not a Levite.

Interestingly, Scripture portrays both Melchizedek (before the Levitical era) and Jesus—the antitypical Melchizedek (after the Levitical era)—as receiving tithes despite not being Levites. This suggests that tithing “did not originate with the Hebrews at Sinai,” but both preceded and followed the Levitical priesthood (Gen. 14:17-24; Heb. 7:1-9).[2]

The Bible says that Abram gave the tithe “of all” (kol), meaning the entire spoil of war (Gen. 14:20), and such spoils were not limited to agricultural goods. Scripture indicates they could include precious metals and other valuables (Num. 31:50; Joshua 7:21; 22:8). Abram himself refers to items such as a “thread” and a “sandal strap” (Gen. 14:23), suggesting the presence of nonagrarian goods. If the father of faith returned the tithe of everything, should I do less?

Jacob, also not a Jew, made a similar commitment. After declaring his intention to accept the Lord as his God, he promised to return “a tenth of all” that God gave him from that time forward (Gen. 28:11-22). Even before his time wealth already included gold and silver (Gen. 13:2), suggesting that the tithe could include more than agricultural produce. My parents followed Jacob and Abram’s example—and so do I.

Jacob’s story also reminds us that tithing should not be motivated by a desire to earn blessings, but in recognition of them. He promised to tithe after blessings were received, not to obtain them. God blesses first; then we return the tithe. Yet He promises to bless again (Mal. 3:10-12). Failing to return the tithe after receiving an increase means failing to recognize God as the source of that blessing and breaking the covenant with Him (Mal. 3:7-12).

The Levitical Economy, the “First Tithe”

With the emergence of the Israelite nation, God institutes the Levitical service and adapts the ancient practice of tithing to this new dispensation (Lev. 27:30-33; Num. 18:21-32). This tithe—often called the Levitical tithe or first tithe—was declared “holy to the Lord” (Lev. 27:30, 32).

The Lord then doesn’t leave its use to our discretion: “Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting” (Num. 18:21).

Tithing should not be motivated by a desire to earn blessings, but in recognition of them.

Not some tithes, but all the tithes returned to God were entirely and exclusively designated to support the Levites and priests—religious leaders appointed by God for lifelong service in the “tabernacle of meeting” (verse 23). Because they would “have no inheritance” among the children of Israel (verse 23), this would drastically limit their opportunities for gain. The Adventist Church adopted this principle, which means pastors solely dedicated to ministry with limited income cannot become rich.

The exclusive use of this first tithe, according to God’s prescription, was also highlighted by Hezekiah, when he urged the people to “contribute support for the priests and the Levites, that they might devote themselves to the Law of the Lord” (2 Chron. 31:4).

This tithe, entirely used to sustain those instituted by God to work as religious leaders and educators, is the same returned to Him by Abram through Melchizedek, who had a similar function (Gen. 14:18). This specific use of the tithe, before and during the Levitical era, suggests the continuity of the principle, even when a new development of God’s plan is inaugurated within the Christian church.

The “Second Tithe” and Its Use

In Deuteronomy, however, passages describe a different use for tithe (12:6, 11, 17; 14:22-29; 26:12-15). Unlike the first tithe—entirely and exclusively used to support leaders of worship and religious educators (e.g., Num. 18:21-32)—this, called “second tithe,” could be eaten by the household before the Lord, in the temple (Deut. 12:11, 17). Every third year it was shared locally with Levites, widows, orphans, and strangers (Deut. 14:28, 29).

How should this apparent contradiction be understood?

Assuming that the Bible, inspired by God, does not contradict itself, it becomes clear that Scripture refers to two distinct “tenth-of-the-income” contributions (the Hebrew word ma‘aser simply means “a tenth”).

This distinction between the first tithe and the second tithe, also endorsed by Ellen G. White,[3]  is not an Adventist creation. Non-Adventist scholars and rabbinic traditions[4] recognize it as well.

The first tithe predates the Levites, is acknowledged by Jesus (Matt. 23:23), and is referenced even after the temple system ended (Heb. 7). Even though the second tithe appears only within the Levitical context, Christians might benefit from adopting its principles and setting aside an additional portion of their income for family religious life, charity, and personal evangelistic initiatives.[5]

The Storehouse

Another important biblical principle related to the first tithe is the storehouse. God instructs that “all the tithes” be brought to the storehouse so that there may be “food in My house” (Mal. 3:10; see also Num. 18:21; Deut. 12:5-11), meaning the Levites’ maintenance.

Centralizing the reception of the tithe allowed equitable distribution among the Levites (Deut. 18:8), supporting them “the great as well as the small” (2 Chron. 31:15, 16). If support depended only on local resources, Levites serving in poorer regions would suffer disadvantage.

It is important to note that God’s promises in Malachi 3:10-12 are specifically addressed to those who bring the tithe to the storehouse. Because the tithe in Malachi is not eaten or shared but brought entirely to the storehouse, it clearly refers to the first (Levitical) tithe(Num. 18:21).

The storehouse principle influenced Seventh-day Adventist pioneers to move from a congregationalist[6] structure to a representative administrative system resembling the biblical model. Under this arrangement pastors within a region share the same salary structure regardless of the economic level of the congregation they serve.

Jesus and Paul: The Tithe in the New Testament

There is no statement issued by Jesus or the New Testament that cancels the practice of tithing or the observance of the weekly Sabbath. Both were not a “shadow of the good things to come” (Heb. 10:1),[7] like the Levitical ceremonial laws that were abolished with Christ’s death.

There is no statement issued by Jesus or the New Testament that cancels the practice of tithing.

On the contrary, Jesus Himself kept the Sabbath (Luke 4:16) and explicitly affirmed tithing, while warning that it would not be accepted as a substitute for “justice and mercy and faith” (Matt. 23:23). These laws of tithing and the Sabbath observance are not explicitly reproduced in the New Testament because their continuity is assumed.[8]

But can ministers, who are not Levites, be supported by the tithe?

Paul draws from the Old Testament system (1 Cor. 9:7-14) to argue that “even so [or in the same way it happened with the Levites] the Lord has commanded that those who preach the gospel should live from the gospel” (verse 14). This principle—recognized since the days of Melchizedek and gradually understood and embraced by Adventist pioneers—remains valid today.

Still, the primary motivation for returning tithe should not be merely the support of ministers. The tithe is returned to the Lord (Num. 18:28-32) as an act of worship and allegiance. When there is no income or increase, no tithe is expected. But when increase occurs, withholding the tithe is described as a breach of covenant (Mal. 3:6-10).

Conclusion

According to the Old Testament model, three main elements characterize the first tithe:

1. The right proportion: 10 percent of income or increase.

2. The right place: brought to God’s storehouse.

3. The right use: the support of those appointed by God and recognized by the body of His people to exclusively lead worship and promote religious education.

The practice applies to all forms of income and spans both before and after the Levitical era.

For me, tithing became a defining element of my spiritual journey. It constantly reminds me that God is the source of everything I earn and reaffirms my acceptance of His authority over my life. It invites me to choose between trusting in my own resources and trusting in His providence. And like my parents, I continue to believe that God “is a rewarder of those who diligently seek Him” (Heb. 11:6), that He still rebukes the devourer, and that He still opens the windows of heaven to pour out blessings far beyond what I deserve (Mal. 3:10-12). I have seen it happen many times!

[1] Mel Rees, Biblical Principles for Giving and Living (Silver Spring, Md.: Ministerial Association, General Conference of Seventh-day Adventists, 1995), p. 39.

[2] G. Edward Reid, “The Tithing Contract,” in Managing for the Master—Until He Comes, Adult Sabbath School Bible Study Guide, First Quarter 2023 (Nampa, Idaho: Pacific Press Pub. Assn., 2022), p. 23.

[3] See Ellen G. White, Patriarchs and Prophets (Mountain View, Calif.: Pacific Press Pub. Assn., 1890, 1908).

[4] See, for example, “Maaser–Tithing in Torah and Jewish Law” (n.d.), Chabad.org. https://www.chabad.org/library/article_cdo/aid/4266406/jewish/Maaser-Tithing-in-Torah-and-Jewish-Law.htm; “Jerusalem Talmud Maaser Sheni”(c. 375‒c. 425 C.E.), Sefaria.org. https://www.sefaria.org/Jerusalem_Talmud_Maaser_Sheni?tab=contents; Rabbi Zev Farber, “Making Ma’aser Work for the Times” (n.d.), The Torah, https://www.thetorah.com/article/making-maaser-work-for-the-times; and Hacham Isaac S. D. Sassoon, “Tithes: Supporting the Priests Versus Sustaining the Poor” (n.d.), The Torah, https://www.thetorah.com/article/tithes-supporting-the-priests-vs-sustaining-the-poor.

[5] For more information about the “second tithe” and how its principles can be applied today from an Adventist perspective, access https://stewardship.adventist.org/the-second-tithe-materials.

[6] Congregationalism is an administrative church system adopted by some evangelical denominations in which each local church pays its own pastor(s) and sustains its own mission. It can produce great imbalance in the income among pastors serving in different economic environments, with the potential to also generate competition among ministers while seeking for ministering in wealthier churches.

[7] See also Colossians 2:14-22, especially verse 17.

[8] Ellen G. White, Counsels on Stewardship (Washington, D.C.: Review and Herald Pub. Assn., 1940), p. 66.