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 to the LORD. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD. He shall not inquire whether it is good or bad, nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be holy; it shall not be redeemed.’” (vv.30-33)
The final chapter of Leviticus speaks to things consecrated (given or vowed) to God. Here in our text the word tithe simply means “the tenth” or “ten percent.” Israel gave ten percent of their flocks, of their grain, and of their fruit to God. This tithe, the ten percent, was sacred and separated unto God (It is holy to the LORD). The concept of a tithe was not a new one for the Israelites, since we observe the practice before the giving of the Law (Genesis 14:20; 28:20-22). Thus what we have in Leviticus 27 is a systematization of an earlier practice.
Under Old Testament law, if a man wanted to redeem any of his tithes, he shall add one-fifth to it, "Whatever passes under the rod." According to Jewish commentators, this expression is an allusion to the way in which animals were selected for the tithe. The animals were counted as they passed single file under the staff of the herdsman. Every tenth animal was marked with a red colored stick, to show that it had been chosen for the tithe.
While the New Testament does not command or emphasize tithing, it presents giving as a duty for God’s people and does not speak negatively of tithing. Jesus approved of the careful tithing of the religious leaders of His day (Luke 11:42) while rebuking them for what they left undone. Abraham was praised when he gave Melchizedek a tithe of all (Hebrews 7:4-10). The New Testament does give many principles for the giving of believers under the New Covenant. Because the New Testament emphasis is on giving more than tithing, there is no one answer to the question, “How much am I supposed to give?”
Scripture does tells us to be cheerful in our giving. To purpose in our hearts what we should give to God and not to do it grudgingly. Yet at the same time it admonishes us to be generous with what we have been given. The key comes in listening to the Spirit and allowing Him to direct your heart in that area.
The Truth: "Give, and it will be given to you. A good measure, pressed down, shaken together and running over, will be poured into your lap. For with the measure you use, it will be measured to you."(Luke 6:38)
