Tithing - II Chronicles

The first five books of the Bible contain what is called the Hebrew Law, or simply, the Law. God clearly laid out how He wanted Israel to be run from minor to major issues. No stone was left unturned once Deuteronomy was finished, and certainly, nothing needed to be added. Not one of the Laws was altered until Christ came to fulfill the Law and was crucified, buried, risen, and ascended. At that, only the Sabbath, the fourth commandment, was unmentioned throughout the New Testament. I say all of this to illustrate, that nothing changed regarding the tithe, either in practice, or in substance. The rest of the Old Testament further adds to this truth. Let’s begin with Hezekiah’s time in II Chronicles 31, as this is the next mention of tithing in the Bible after Deuteronomy.

II Chronicles 31:1-12

31:1 Now when all this was finished, all Israel that were present went out to the cities of Judah, and brake the images in pieces, and cut down the groves, and threw
down the high places and the altars out of all Judah and Benjamin, in Ephraim also and Manasseh, until they had utterly destroyed them all. Then all the children of Israel returned, every man to his possession, into their own cities.

31:2 And Hezekiah appointed the courses of the priests and the Levites after their courses, every man according to his service, the priests and Levites for burnt offerings and for peace offerings, to minister, and to give thanks, and to praise in the gates of the tents of the LORD.

31:3 He appointed also the king's portion of his substance for the burnt offerings, to wit, for the morning and evening burnt offerings, and the burnt offerings for the sabbaths, and for the new moons, and for the set feasts, as it is written in the law of the LORD.

31:4 Moreover he commanded the people that dwelt in Jerusalem to give the portion of the priests and the Levites, that they might be encouraged in the law of the LORD.

31:5 And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly.

31:6 And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps.

31:7 In the third month they began to lay the foundation of
the heaps, and finished them in the seventh month.

31:8 And when Hezekiah and the princes came and saw the heaps, they blessed the LORD, and his people Israel.

31:9 Then Hezekiah questioned with the priests and the Levites concerning the heaps.

31:10 And Azariah the chief priest of the house of Zadok answered him, and said, Since the people began to bring the offerings into the house of the LORD, we have had enough to eat, and have left plenty: for the LORD hath blessed his people; and that which is left is this great store.

31:11 Then Hezekiah commanded to prepare chambers in the house of the LORD; and they prepared them, 

31:12 And brought in the offerings and the tithes and the dedicated things faithfully: over which Cononiah the Levite was ruler, and Shimei his brother was the next.

The beginning of II Chronicles reveals a problem, idolatry. The southern Kingdom of Judah had backslidden into perversion, but repented wholesale. The entire nation of Israel, the wicked northern Kingdom, invaded the cities of Judah! They broke all of the idols as well as places of idolatry. Israel then returned and did the same throughout its own idolatrous centers.

Hezekiah then institutes the Law; that is the Old Testament Mosaic Law found in the first five books of the Bible. He instructs the Levites to do what God commanded years previous. This was an immediate decree, which was realized rapidly. In spite of gross
idolatry, God had not forsaken his people Israel. They did not deserve blessing; they deserved severe punishment. The Jews arrived at the appointed places with an overabundance of food for sacrificial offerings as well as tithes in verses 31:5 ff. For four solid months food was distributed and kept in heaps.

Hezekiah was dumbfounded by all of the proceedings. He first praises the Lord for His provision – again, tithing came after the blessing, not before. Tithing was the blessing, because those who tithed were blessed by increase already. This chapter bears that truth out once again. Hezekiah, however, was confused as to how to store the tithe. The priests respond that they’ve had more than enough to eat, and still  have an abundance. Notice again that the tithe is food. Forgive me as I continuously belabor this point. In my experience I have noticed that old habits die hard, and religious old habits are the most stubborn.

The priests were then commanded to build chambers onto the temple. This was a deviation from the Mosaic Law, and it did cause problems for the Jews especially in Nehemiah’s time. God appointed separate storehouses, not the temple to store food. 

This passage demonstrates a few interesting points.

1. The Jews were not walking with God as seen in the beginning of the chapter.

2. Though they were not walking with God, He still blessed them with abundance.

3. When the Jews repented of their idolatry and returned to following Him, God blessed even more


4. Nowhere was money mentioned. The tithe is still food some approximately 600 years later.

5. An addition to the Law was made, which became an issue when Nehemiah and the Jews returned to Israel after the Babylonian Captivity.