Tithing was a clear command under the Old Testament Law, a tenth of one's increase set apart for specific purposes ordained by God. Understanding who the recipients and beneficiaries were under the Law is essential for Christians seeking to apply biblical principles to their giving in the New Testament. This post explores the designated recipients of the tithe, its uses, and how these insights can guide believers today.
I. The Levitical Inheritance: The Tribe Without Land
Under the Old Covenant, the nation of Israel was divided into twelve tribes. Eleven of these tribes received an inheritance of land, but one tribe—the tribe of Levi—was set apart for service in the tabernacle and later the temple.
“Only the tribe of Levi thou shalt not number, neither take the sum of them among the children of Israel: But thou shalt appoint the Levites over the tabernacle of testimony…”
– Numbers 1:49-50
Because the Levites were not given land, they needed a means of sustenance. God provided for them through the tithe.
“And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve…”
– Numbers 18:21
The Levites, therefore, were the first designated recipients of the tithe. The tithe served as their inheritance and support, enabling them to focus fully on the spiritual duties in the house of God.
II. The Priests: Ministers at the Altar
Among the Levites, a special group was chosen—the sons of Aaron, the priests. These men performed the sacrificial offerings, maintained the holy things, and interceded on behalf of the people.
Although the entire tribe of Levi received the tithe, a portion was to be given specifically to the priests.
“Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes… then ye shall offer up an heave offering of it for the Lord, even a tenth part of the tithe.”
– Numbers 18:26
The priests did not receive tithes directly from the people. Instead, the Levites gave a "tithe of the tithe" to the priests. This ensured that those who ministered most directly at the altar were cared for, without placing an extra burden on the people.
This principle is echoed in the New Testament:
“Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar?”
– 1 Corinthians 9:13
III. The Stranger, the Fatherless, and the Widow
Beyond the Levites and priests, the tithe also served the vulnerable members of society. Every third year, a special tithe—commonly called the “poor tithe”—was commanded for those in need.
“At the end of three years thou shalt bring forth all the tithe of thine increase… and shalt lay it up within thy gates: And the Levite… and the stranger, and the fatherless, and the widow… shall come, and shall eat and be satisfied…”
– Deuteronomy 14:28-29
This tithe was stored locally and was made accessible for those who had no inheritance or means of support. In this way, the tithe functioned as both a sacred offering and a societal provision.
God’s concern for justice and mercy is reflected here. He not only provided for His ministers but also ensured that the weak and needy were not forgotten.
“He that hath pity upon the poor lendeth unto the Lord; and that which he hath given will he pay him again.”
– Proverbs 19:17
IV. The Tithe for Rejoicing: Worship and Thanksgiving
Another aspect of the tithe was set aside for personal use in worship—a sacred feast to be enjoyed in the presence of the Lord.
“And thou shalt eat before the Lord thy God, in the place which he shall choose… the tithe of thy corn, of thy wine, and of thine oil… that thou mayest learn to fear the Lord thy God always.”
– Deuteronomy 14:23
This was not a tithe paid to others, but rather a portion used to promote spiritual reflection, thanksgiving, and reverence. If the journey to the appointed place was too far, the tithe could be converted into money:
“Then shalt thou turn it into money… and thou shalt bestow that money for whatsoever thy soul lusteth after… and thou shalt eat there before the Lord thy God, and thou shalt rejoice…”
– Deuteronomy 14:25-26
This practice ensured that the act of giving was not only sacrificial but joyful. God desired that His people celebrate His provision and learn to trust Him continually.
V. Summary of Old Testament Tithe Recipients
To summarize, the tithe under the Old Testament was distributed to the following:
- The Levites – for their full-time service in the ministry of the tabernacle.
- The Priests (sons of Aaron) – received a portion from the Levites’ tithe.
- The Stranger, the Fatherless, and the Widow – supported through the third-year tithe.
- The Offerer Himself – used part of the tithe to rejoice before the Lord in worship and thanksgiving.
VI. A Pattern for New Testament Giving
Although the Mosaic Law is fulfilled in Christ (Romans 10:4), the principles embedded in the Old Testament tithe still speak to the heart of Christian giving.
In the New Testament, giving is not bound to a legal percentage but is commanded to be regular, proportionate, sacrificial, and cheerful:
“Upon the first day of the week let every one of you lay by him in store, as God hath prospered him…”
– 1 Corinthians 16:2
“God loveth a cheerful giver.”
– 2 Corinthians 9:7b
But who should receive these gifts?
-
Those Who Preach the Gospel –
“Even so hath the Lord ordained that they which preach the gospel should live of the gospel.”
– 1 Corinthians 9:14 -
Church Elders and Pastors –
“Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine.”
– 1 Timothy 5:17 -
Missionaries and Ministers in Need –
Paul was supported by churches while he ministered elsewhere:
“No church communicated with me… but ye only.”
– Philippians 4:15 -
Poor Believers and Saints in Distress –
“Distributing to the necessity of saints…”
– Romans 12:13 -
Widows Indeed –
“Honour widows that are widows indeed.”
– 1 Timothy 5:3
While the tithe as a command is no longer in force, the recipients of giving in the Old Testament form a guide for New Testament stewardship. The focus remains the same: honoring God, supporting His ministers, and caring for those in need.
Conclusion: Giving That Pleases God
Christian giving must be guided not by guilt, but by grace. Though we are not under the Mosaic system, the examples of giving found in the Old Testament teach us much. God is pleased when we support His work, honor His ministers, and care for the needy.
As you give, consider these truths. Direct your offerings to faithful ministries, gospel-preaching churches, and the poor among the brethren. Let your giving be worship, just as the tithe was under the Law—not just a duty, but a delight.
“Honour the Lord with thy substance, and with the firstfruits of all thine increase.”
– Proverbs 3:9
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