We have nothing more ancient concerning tithes, than what we
find in Gen. xiv, 20, that Abraham gave tithes to Melchisedec, king of
Salem, at his return from his expedition against Chedorlaomer, and the
four kings in confederacy with him. Abraham gave him tithe of all the
booty he had taken from the enemy. Jacob imitated this piety of his
grandfather, when he vowed to the Lord the tithe of all the substance he
might acquire in Mesopotamia, Gen. xxviii, 22. Under the law, Moses
ordained, “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 at all redeem aught of his tithes, he shall add
thereto the fifth part thereof. And concerning the tithe of the herd, or
of the flock, even of whatsoever passeth under the rod, the tenth shall
be wholly unto the Lord,” Lev. xxvii, 30–32. The Pharisees, in the time
of Jesus Christ, to distinguish themselves by a more scrupulous
observance of the law, did not content themselves with paying the tithe
of the grain and fruits growing in the fields; but they also paid tithe
of the pulse and herbs growing in their gardens, which was more than the
law required of them. The tithes were taken from what remained, after
the offerings and first fruits were paid. They brought the tithes to the
Levites in the city of Jerusalem, as appears from Josephus and Tobit, i,
6. The Levites set apart the tenth part of their tithes for the priest;
because the priests did not receive them immediately from the people,
and the Levites were not to meddle with the tithes they had received,
before they had given the priests such a part as the law assigned them.
Of those nine parts that remained to the proprietors, after the tithe
was paid to the Levites, they took still another tenth part, which was
either sent to Jerusalem in kind, or, if it was too far, they sent the
value in money; adding to it a fifth from the whole as the rabbins
inform us. This tenth part was applied toward celebrating the festivals
in the temple, which bore a near resemblance to the _agapæ_, or love
feasts of the first Christians. Thus are those words of Deuteronomy
understood by the rabbins: “Thou shalt truly tithe all the increase of
thy seed, that the field bringeth forth year by year. And thou shalt eat
before the Lord thy God, in the place which he shall choose to place his
name there, the tithe of thy corn, of thy wine, and of thy oil, and of
the firstlings of thy herds and of thy flocks: that thou mayest learn to
fear the Lord thy God always,” Deut. xiv, 22, 23. Tobit i, 6, says, that
every three years he punctually paid his tithe to strangers and
proselytes. This was probably because there were neither priests nor
Levites in the city where he dwelt. Moses speaks of this last kind of
tithe: “At the end of three years thou shalt bring forth all the tithe
of thine increase the same year, and shalt lay it up within thy gates.
And the Levite, (because he hath no part nor inheritance with thee,) and
the stranger, and the fatherless, and the widow, which are within thy
gates, shall come, and shall eat and be satisfied; that the Lord thy God
may bless thee in all the work of thine hand which thou doest,” Deut.
xiv, 28; xxvi, 12. It is thought that this tithe was not different from
the second kind before noticed, except that in the third year it was not
brought to the temple, but was used upon the spot by every one in the
city of his habitation. So, properly speaking, there were only two sorts
of tithes, that which was given to the Levites and priests, and that
which was applied to making feasts of charity, either in the temple of
Jerusalem, or in other cities. Samuel tells the children of Israel, that
the king they had a mind to have over them would “take the tenth of
their seed, and of their vineyards, and give to his officers, and his
servants. He will take the tenth of your sheep, and ye shall be his
servants,” 1 Sam. viii, 15, 17. Yet it does not clearly appear from the
history of the Jews, that they regularly paid any tithe to their
princes. But the manner in which Samuel expresses himself, seems to
insinuate that it was looked upon as a common right among the kings of
the cast. At this day, the Jews no longer pay any tithe; at least they
do not think themselves obliged to do it, except it be those who are
settled in the territory of Jerusalem, and the ancient Judea. For there
are few Jews now that have any lands of their own, or any flocks. They
only give something for the redemption of the first-born, to those who
have any proofs of their being descended from the race of the priests or
Levites. However, we are assured, that such among the Jews as would be
thought to be very strict and religious give the tenth part of their
whole income to the poor.
find in Gen. xiv, 20, that Abraham gave tithes to Melchisedec, king of
Salem, at his return from his expedition against Chedorlaomer, and the
four kings in confederacy with him. Abraham gave him tithe of all the
booty he had taken from the enemy. Jacob imitated this piety of his
grandfather, when he vowed to the Lord the tithe of all the substance he
might acquire in Mesopotamia, Gen. xxviii, 22. Under the law, Moses
ordained, “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 at all redeem aught of his tithes, he shall add
thereto the fifth part thereof. And concerning the tithe of the herd, or
of the flock, even of whatsoever passeth under the rod, the tenth shall
be wholly unto the Lord,” Lev. xxvii, 30–32. The Pharisees, in the time
of Jesus Christ, to distinguish themselves by a more scrupulous
observance of the law, did not content themselves with paying the tithe
of the grain and fruits growing in the fields; but they also paid tithe
of the pulse and herbs growing in their gardens, which was more than the
law required of them. The tithes were taken from what remained, after
the offerings and first fruits were paid. They brought the tithes to the
Levites in the city of Jerusalem, as appears from Josephus and Tobit, i,
6. The Levites set apart the tenth part of their tithes for the priest;
because the priests did not receive them immediately from the people,
and the Levites were not to meddle with the tithes they had received,
before they had given the priests such a part as the law assigned them.
Of those nine parts that remained to the proprietors, after the tithe
was paid to the Levites, they took still another tenth part, which was
either sent to Jerusalem in kind, or, if it was too far, they sent the
value in money; adding to it a fifth from the whole as the rabbins
inform us. This tenth part was applied toward celebrating the festivals
in the temple, which bore a near resemblance to the _agapæ_, or love
feasts of the first Christians. Thus are those words of Deuteronomy
understood by the rabbins: “Thou shalt truly tithe all the increase of
thy seed, that the field bringeth forth year by year. And thou shalt eat
before the Lord thy God, in the place which he shall choose to place his
name there, the tithe of thy corn, of thy wine, and of thy oil, and of
the firstlings of thy herds and of thy flocks: that thou mayest learn to
fear the Lord thy God always,” Deut. xiv, 22, 23. Tobit i, 6, says, that
every three years he punctually paid his tithe to strangers and
proselytes. This was probably because there were neither priests nor
Levites in the city where he dwelt. Moses speaks of this last kind of
tithe: “At the end of three years thou shalt bring forth all the tithe
of thine increase the same year, and shalt lay it up within thy gates.
And the Levite, (because he hath no part nor inheritance with thee,) and
the stranger, and the fatherless, and the widow, which are within thy
gates, shall come, and shall eat and be satisfied; that the Lord thy God
may bless thee in all the work of thine hand which thou doest,” Deut.
xiv, 28; xxvi, 12. It is thought that this tithe was not different from
the second kind before noticed, except that in the third year it was not
brought to the temple, but was used upon the spot by every one in the
city of his habitation. So, properly speaking, there were only two sorts
of tithes, that which was given to the Levites and priests, and that
which was applied to making feasts of charity, either in the temple of
Jerusalem, or in other cities. Samuel tells the children of Israel, that
the king they had a mind to have over them would “take the tenth of
their seed, and of their vineyards, and give to his officers, and his
servants. He will take the tenth of your sheep, and ye shall be his
servants,” 1 Sam. viii, 15, 17. Yet it does not clearly appear from the
history of the Jews, that they regularly paid any tithe to their
princes. But the manner in which Samuel expresses himself, seems to
insinuate that it was looked upon as a common right among the kings of
the cast. At this day, the Jews no longer pay any tithe; at least they
do not think themselves obliged to do it, except it be those who are
settled in the territory of Jerusalem, and the ancient Judea. For there
are few Jews now that have any lands of their own, or any flocks. They
only give something for the redemption of the first-born, to those who
have any proofs of their being descended from the race of the priests or
Levites. However, we are assured, that such among the Jews as would be
thought to be very strict and religious give the tenth part of their
whole income to the poor.