Tithing - Nehemiah

Because God does not change, his statutes did not change, even after the Jews were in captivity from 586 BC to Nehemiah’s time in the 440’s BC. Tithing is once again mentioned, and Nehemiah mentions it a few times. In chapter 10, the Jews are reinstituting a series of commands given by God in the Law. Those mentioned are dealing with food, and eating that food. The tithe certainly fits the context, as it was an eating command. In this section, however, all of the food is brought into the temple. What about the personal tithe? The one that was eaten at home, with family? This tithe is not the issue in context; the tithe for the Levites is the issue, and it was to be brought to them yearly.

Nehemiah 10:34-39

10:34 And we cast the lots among the priests, the Levites, and the people, for the wood offering, to bring it into the house of our God, after the houses of our fathers, at times appointed year by year, to burn upon the altar of the
LORD our God, as it is written in the law: 

10:35 And to bring the firstfruits of our ground, and the firstfruits of all fruit of all trees, year by year, unto the house of the LORD: 

10:36 Also the firstborn of our sons, and of our cattle, as it is written in the law, and the firstlings of our herds and of our flocks, to bring to the house of our God, unto the priests that minister in the house of our God: 

10:37 And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage.

10:38 And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.

10:39 For the children of Israel and the children of Levi shall bring the offering of the corn, of the new wine, and the oil, unto the chambers, where are the vessels of the sanctuary, and the priests that minister, and the porters, and the singers: and we will not forsake the house of our God.

Nehemiah 12:44

12:44 And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes, to gather into them out of
the fields of the cities the portions of the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites that waited.

Nehemiah 12:44 has a brief mention of the tithe. Again it is food, and again the point is belabored, but old religious habits die hard – and as I have found, those practicing religious habits can be immensely stubborn. Levites are given authority to collect the tithes, which was ordained by God in the Law. Notice again that the firstfruits, offerings, and tithes are mentioned as separate entities. Offerings were given by everybody. Tithes and firstfruits could only be given by those growing or raising food. This illustrates an issue that many detractors like to raise. “If you are not tithing, then you’re not giving to God what’s rightfully His!”

1. It’s all His. He created it.

2. God does want us to give. I am not advocating miserly greediness. God most definitely wants us to give. The “offerings” in this verse was not limited to farmers, it was upon all of the Jews.

3. God wants more than “money.” He wants us according to Romans 12. Many have the notion that they do their godly duty by paying their tithe, but never once serve God in their entire lives. This point will be expounded upon with the Pharisees in Luke 11:42 and Luke 18:10-14.

Nehemiah 13:4-12

13:4 And before this, Eliashib the priest, having the oversight of the chamber of the house of our God, was allied unto Tobiah: 

13:5 And he had prepared for him a great chamber, where aforetime they laid the meat offerings, the frankincense, and the vessels, and the tithes of the corn, the new wine, and the oil, which was commanded to be given to the Levites, and the singers, and the porters; and the offerings of the priests.

13:6 But in all this time was not I at Jerusalem: for in the two and thirtieth year of Artaxerxes king of Babylon came I unto the king, and after certain days obtained I leave of the king: 

13:7 And I came to Jerusalem, and understood of the evil that Eliashib did for Tobiah, in preparing him a chamber in the courts of the house of God.

13:8 And it grieved me sore: therefore I cast forth all the household stuff to Tobiah out of the chamber.

13:9 Then I commanded, and they cleansed the chambers: and thither brought I again the vessels of the house of God, with the meat offering and the frankincense.

13:10 And I perceived that the portions of the Levites had not been given them: for the Levites and the singers, that did the work, were fled every one to his field.

13:11 Then contended I with the rulers, and said, Why is the house of God forsaken? And I gathered them together, and set them in their place.

13:12 Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries.

Nehemiah 13:4-12 is a sad passage. It did not take long for the Godly system to be forsaken. Eliashib the priest was in charge. He was to keep the Temple properly, and provide for the Temple workers – Levites. Instead, he forsook the Levites, and took care of a wicked man, Tobiah (see Chapters 2, 4, and 6. Tobiah was an enemy of Israel). Eliashib was a foolish and dangerous leader. He twisted God’s Law into his favor, and forsook those who were truly God’s people. When Nehemiah received word of this situation, he ventured back to Jerusalem from Persia. Nehemiah was not the pastor, nor the priest, but he was certainly a “man of God.” He operated upon the Law, and threw Tobiah, angrily I might add, out of the Temple chamber. The chamber was empty, which illustrated that fact that Eliashib was not caring for the Levites. The Levites took up farming, notice in 13:10 that they were working on their own fields! God commanded that they would not own fields or land. Levi was not given a physical inheritance like the other tribes had. Levi was taken care of by God, He was their inheritance, but they squandered the Law as well. Nehemiah had to contend with the “religious” leaders, as they were the ones who forsook the commands and positions. They were set into place once again, and the tithes were once again brought. It was not that the people did not want to bring them in, notice that they did it rejoicingly in chapter 12!? It was the Temple workers who had erred.

What can be learned from Nehemiah and the tithe?

1. It was still food.

2. The people wanted to take care of the Temple workers  - that is Levites.

3. The tithe was perverted, and then the Temple workers were forsaken.

4. A non-Levite, non-Priest pointed the “religious” leaders back to the Law of God.

5. The tithe was done according to God’s Law, not according to any other tradition.

6. God’s Word is the authority, and it can be spoken by anyone, leader or not. Pastor or not. It does not have to be spoken by a "church" leader to be the truth. Further, if the leader does not follow the Bible's authority, that leader is in error, not the Bible, nor the person who holds to the Bible.

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.

Tithing - Numbers

Numbers further elaborates a tithing pattern that Genesis and Leviticus already illustrated, namely that tithing had to deal with food. Numbers also exemplifies who collected tithes, that is the Levites only. In context, let’s study this passage.


Numbers 18:23-32


18:23 But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance.


18:24 But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.


18:25 And the LORD spake unto Moses, saying,


18:26 Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.


18:27 And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress.


18:28 Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD's heave offering to Aaron the priest.


18:29 Out of all your gifts ye shall offer every heave offering of the LORD, of all the best thereof, even the hallowed part thereof out of it.


18:30 Therefore thou shalt say unto them, When ye have heaved the best thereof from it, then it shall be counted unto the Levites as the increase of the threshingfloor, and as the increase of the winepress.


18:31 And ye shall eat it in every place, ye and your households: for it is your reward for your service in the tabernacle of the congregation.


18:32 And ye shall bear no sin by reason of it, when ye have heaved from it the best of it: neither shall ye pollute the holy things of the children of Israel, lest ye die.




1. Numbers 18 is detailing a list of Levitical duties. Note that Levites were not always priests (I Chronicles 23:2-6, I Chronicles 24:1-19, I Chronicles 25:7-31, I Chronicles 26:1-19, I Chronicles 26:20-28, I Chronicles 26:29-31, I Chronicles 28:11-13), but priests were always Levites – except for the gross sin taking place in Judges. All of this is stated for an emphatic denial that today’s pastors are yesterday’s Levites. They are not equal. The Levites were the only group that God specifically ordained to collect any portion of the tithe. Yes, the Levite only collected a portion of the tithe, not all, which this passage, Leviticus, and Deuteronomy collectively state. Further, Levites were Levites by birth, not by schooling or training. No one can train to be a Levite if he was born a German, Russian, Australian, Gadite, Reubenite, or anything else.


2. Of the tithe that was received by the Levites, one tenth of that was to be offered in a separate offering, the “Heave Offering”, which is further outlined in Exodus 29:27-28; Leviticus 7:14, 32; Numbers 15:17-21; Numbers 18:8-32; Numbers 31:25-41; Deuteronomy 12:5-19. In each instance, this heave offering was food from the tithe, which was also food. In each instance of the tithe and heave offering, eating was involved as a direct command from God see Numbers 18:31. Both commands were to demonstrate how God had provided, and the festival was one of joy for that provision. Which was further clarified in Deuteronomy.


3. The place to enjoy the tithe was neither the temple nor the church, it was in the home with the household. Much has been made of “bring your tithes into the storehouse”, and the storehouse’s being viewed as modern churches. Refer to the initial Biblical explanation of a storehouse, it was not the temple, but something separate, and for food
storage. Levites would not eat of the heave offering from the tithe in the storehouse, they enjoyed it at home. They also did not use the tithe’s proceeds to pay bills or build bigger buildings. This was viewed as pollution by God in Numbers 18:32b, and the Bible reader has an example of how God punished such pollution by Eli’s sons who used this as well as other offerings improperly in I Samuel 2:1-4:22. Understandably, most balk at such an assertion, because after all, “how then does one pay for the things of the church? Buildings, bills, busses, etc…?” This question, oddly enough, was never asked in the Old or New Testaments. Why? Could it be because God had another method that He used for the “necessities”? These questions will be dealt with much more fully in the Why Go to Church? as well as further Tithing chapters. For now, one must ask, what is absolute need(s) for any gathering of believers? 


When answering the question, apply Ockham’s Razor, and cut away everything but what is necessary. What do you have left? Is money still needed in order to meet as a body of believers? Or can meetings still occur without money? Why or why not? These questions should reveal some perspective as to both how and why  a “church” operates.


The final mentions of the tithe in the Pentateuch are in Deuteronomy, and they are the most explicit. Moses, through the Holy Spirit, is covering all of his bases, so to speak, before he dies. Because of this approach, the tithe is fully comprehended, whereas, Genesis through Numbers may seem to leave holes. Deuteronomy fills in those holes leaving no doubt as to what the tithe was/is.

Tithing - Leviticus

After the Hebrews left Egypt, God began instituting a series of conditional laws. In other words, God promised to do something, if Israel would do what God commanded. In contrast to the Unconditional Covenants in which promises were made by God regardless of what Israel did, or would do, these Conditional Covenants were entirely based upon what Israel did or did not do. One of those Conditional Covenants was the Tithe. How did the Tithe work? To Whom did it apply? What was tithed? How often did the tithe occur? Why Tithe? God answered all of these questions while establishing this Conditional Covenant.

Leviticus 27:30-24

27:30 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.

27:31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.

27:32 And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.

27:33 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 the change thereof shall be holy; it shall not be redeemed.

27:34 These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai.

In the first establishment of the tithe seen in Leviticus 27, verse 30 speaks volumes. The tithe is from the land, seed of the land, or fruit of the land. Only someone who could produce from the land is obligated exaction of this tithe.

Further laws are stated governing the tithe as the passage continues. Verse 32 tells us that the tenth of the herd to pass under the rod was holy, not the first. Why is this necessary to understand?

1. Because the farmer, and only farmers could do this, had to have 10 animals before he could tithe. He could not tithe off of 9 cows, nor did God require him to tithe upon anything less than 10 – tithe does mean tenth after all.

2. The tithe is not the first-fruits. The first-fruits is a completely separate Law/Festival issue. Many confuse the two issues, and create a doctrine stating that one
must tithe based upon the gross, and it should be the first tenth of every paycheck spent. These ideas are not Scripturally tenable. Further, verse 32 speaks against such impositions.

3. Whatever passed under the rod was holy unto the Lord. Money does not walk, therefore it could not pass under a rod. This had to be part of the herd. One may say, well animals were money back then, just wait, God answers this assertion in Deuteronomy.

4. The farmer could not choose what would be tithed. He had to let it be chosen, whether the fatted calf, or the halt cow. If he tampered with the order, God had a further penalty, that of adding the tampered animals to the tithe.
To this point in the third book of the Old Testament, Tithing has only been concerned with food, not money. God has a special reason for this, which is beautifully illustrated in Numbers and Deuteronomy.