Biblical Study on Tithing and Offerings

Tithing and offerings are ancient practices within biblical tradition, representing various forms of dedication and support for religious life and the needy. The concept of offerings predates the Mosaic Law, appearing early in biblical narratives with figures like Cain and Abel ^[1]. These practices evolved significantly, encompassing a wide array of types and purposes throughout the Old Testament, and later being reinterpreted in the New Testament and subsequent Christian thought.

Offerings in the Old Testament

The Old Testament details numerous types of offerings, each with specific regulations and theological significance. These can broadly be categorized by their purpose and the nature of the sacrifice.

Types of Offerings

Burnt Offerings: These were entirely consumed by fire on the altar, symbolizing complete dedication to God ^[1]. Leviticus 1:3-17 describes the procedures for burnt offerings, which could include animals like bulls, sheep, goats, or birds, depending on the offerer's means ^[1]. The daily continual sacrifice included two lambs, one in the morning and one in the evening, along with flour, oil, and wine ^[14].
Sin Offerings: Designed to atone for unintentional sins, these offerings varied based on the status of the person committing the sin (e.g., priest, congregation, ruler, common person) ^[1]. Leviticus 4:3-35 outlines these sacrifices, emphasizing the need for purification and reconciliation with God ^[1].
Trespass Offerings: Similar to sin offerings, trespass offerings addressed specific offenses where restitution was possible, such as defrauding a neighbor ^[1]. Leviticus 5:16-19 and 6:6 detail these, often requiring an additional payment beyond the sacrifice itself ^[1].
Peace Offerings: These offerings were characterized by fellowship and communion with God, often involving a shared meal between the offerer, priests, and sometimes the community ^[1]. They could be offered as expressions of thanksgiving, vows, or freewill offerings ^[1]. The animal offered could be male or female, without blemish ^[4]. The fat portions were burned on the altar, while the breast and thigh were given to the priests ^[4].
Meat Offerings (Grain Offerings): These consisted of fine flour, oil, and frankincense, often baked or roasted ^[1]. They were typically offered alongside burnt offerings or as standalone offerings of thanksgiving ^[1]. A portion was burned on the altar, and the remainder was given to the priests ^[1].
Drink Offerings: These involved libations of wine poured out as part of other sacrifices ^[1]. Genesis 35:14 and Numbers 15:5 mention drink offerings ^[1].
Heave and Wave Offerings: These were specific ritual actions performed with portions of sacrifices, symbolizing their presentation to God and then being given to the priests ^[1]. For example, the breast of a peace offering was waved before the Lord ^[4].
First-fruits: The first and best portions of the harvest were dedicated to God, acknowledging His provision and sovereignty ^[1]. Exodus 22:29 and Deuteronomy 18:4 mention first-fruits ^[1].
Freewill Offerings: These were voluntary gifts given out of devotion, not under specific legal obligation ^[1]. Deuteronomy 16:10 and 23:23 refer to freewill offerings ^[1].
Incense Offerings: Incense was burned on the altar of incense, symbolizing prayers ascending to God ^[1]. Exodus 30:8 and Malachi 1:11 refer to incense offerings ^[1].

The act of offering often involved the offerer bringing the sacrifice, laying hands on its head, and killing it at the tabernacle door ^[4]. The priests then performed specific rituals, such as sprinkling blood on the altar and burning designated portions ^[4]. The Nethinims, whose name means "given or offered," were temple servants, indicating a class of people dedicated to service through offering ^[2].

Tithing in the Old Testament

Tithing, the practice of giving a tenth of one's income or produce, was a significant aspect of Israelite worship and economic life. It supported the Levites and priests, who had no tribal land inheritance and were dedicated to the service of the tabernacle and temple ^[1]. Numbers 18:21 states that the tithe was given to the Levites for their service ^[1]. The Levites, in turn, were required to offer a tithe of the tithe to the priesthood (Aaron and his descendants) ^[5]. This "heave-offering" from the Levites was considered as if it were their own produce from the threshing-floor and wine-press ^[5].

Beyond the tithe for the Levites, there were other tithing practices. Deuteronomy 14:22-23 describes a second tithe, which was to be brought to Jerusalem and consumed by the offerer and their household in a communal feast, or converted into money to purchase food and drink there ^[13]. Every third year, this second tithe was distributed among the poor, including the Levite, the stranger, the fatherless, and the widow ^{[3, 13]}. This practice highlights the social welfare aspect of tithing in ancient Israel ^[3]. The Babylonian Talmud discusses the separation of teruma (heave-offering) and tithes, noting that it required the owner's knowledge and consent ^{[8, 11]}.

Offerings and Almsgiving in Later Traditions

The concept of offerings and giving continued to evolve in Jewish and Christian thought.

Jewish Tradition

In Jewish tradition, beyond the specific temple sacrifices, almsgiving became a highly valued practice. The duty of almsgiving, particularly in kind, was strictly enjoined by the Law, with provisions for leaving portions of the harvest for the poor ^[3]. Passages like Job 31:17, Proverbs 10:2, and Psalms 112:9 indicate the theological importance of almsgiving among Jews ^[3]. The Mishnah discusses various offerings, including bird nests for purification rituals (for zavin, zavot, and women after childbirth), sin-offerings, and guilt-offerings ^{[8, 11]}. The Gemara further elaborates on these "sliding-scale offerings," where the type of offering depended on the individual's wealth ^[10].

Early Christian and Patristic Views

Early Christian writers reinterpreted the Old Testament sacrificial system in light of Christ's sacrifice. While the ritual animal sacrifices ceased with the destruction of the Temple, the principles of giving and dedication to God remained central.

Irenaeus, a second-century Church Father, taught that the "oblation of the Church" – referring to the Eucharist and other forms of Christian giving – was a "pure sacrifice" acceptable to God ^[12]. He emphasized that God does not need sacrifices but that the one who offers is glorified if their gift is accepted, demonstrating honor and affection towards God ^[12].

Cyprian, a third-century bishop, connected almsgiving with spiritual purification and righteousness. He urged the wealthy to "buy for yourself of Christ gold tried by fire" through almsgiving and righteous works, likening it to being purged of filth ^[6]. He also interpreted Christ's commendation of the widow's two mites as "the offerings of God," indicating that those who pity the poor lend to God ^[9]. This perspective highlights a shift from literal animal sacrifices to spiritual sacrifices of prayer, thanksgiving, and acts of charity ^[7]. The prophet Malachi's vision of a pure offering (Mincha) from the Gentiles is interpreted by some as referring to prayer, thanksgiving, and self-dedication rather than expiatory sacrifices ^[7].

The New Testament does not explicitly command tithing for Christians in the same way the Mosaic Law did for Israel. Instead, it emphasizes generous, cheerful giving as an act of worship and support for the church and the needy (e.g., 2 Corinthians 9:7). The concept of "offerings" in the New Testament often refers to financial contributions for the support of ministry and the poor, as well as the offering of one's life as a "living sacrifice" (Romans 12:1).

Sources

Torrey's Topical Textbook “Torrey's Topical Textbook: Offerings — To be made to God alone -- Ex 22:20; Jdj 13:16. Antiquity of -- Ge 4:3,4. Different kinds of Burnt. -- Le 1:3-17; Ps 66:15. Sin. -- Le 4:3-35; 6:25; 10:17. Trespass. -- Le 5:16-19; 6:6; 7:1. Peace. -- Le 3:1-17; 7:11. Heave. -- Ex 29:27,28; 7:14; Nu 15:19. Wave. -- Ex 29:26; Le 7:30. Meat. -- Le 2:1-16; Nu 15:4. Drink. -- Ge 35:14; Ex 29:40; Nu 15:5. Thank. -- Le 7:12; 22:29; Ps 50:14. Free-will. -- Le 23:38; De 16:10; 23:23. Incense. -- Ex 30:8; Mal 1:11; Lu 1:9. First-fruits. -- Ex 22:29; De 18:4. Tithe. -- Le 27:30; Nu 18:21; De 14:22. Gifts. -- Ex 35:”
Hitchcock's Bible Names “Hitchcock's Bible Names: Nethinims — given or offered”
Smith's Bible Dictionary “Smith's Bible Dictionary: Alms — The duty of alms-giving, especially in kind, consisting chiefly in portions to be left designedly from produce of the field, the vineyard and the oliveyard, (Leviticus 19:9,10; 23:22; 15:11; 24:19; 26:2-13; Ruth 2:2) is strictly enjoined by the law. Every third year also, (14:28) each proprietor was directed to share the tithe of his produce with "the Levite, the stranger, the fatherless and the widow." The theological estimate of alms-giving among the Jews is indicated in the following passages: (Job 31:17; Proverbs 10:2; 11:4; Esther 9:22; Psalms 112:9; Acts ”
Torrey's Topical Textbook “Torrey's Topical Textbook: Peace Offerings — A male or female of herd or flock -- Le 3:1,6,12. The offerer required To give it freely. -- Le 19:5. To bring it himself. -- Le 7:29,30. To lay his hand upon its head. -- Le 3:2,8,13. To kill it at tabernacle door. -- Le 3:2; 8:13. Required to be perfect and free from blemish -- Le 3:1,6; 22:21. The priest Prepared. -- Eze 46:2. Sprinkled the blood on the altar. -- Le 3:2,8,13. Offered the inside fat, &c by fire. -- Le 3:3,4,9,10. Laid it upon the daily burnt offering to be consumed with it. -- Le 3:5; 6:12,13. Waved the breast as a wave-offering. ”
Numbers (Lutheran) “Keil & Delitzsch on Numbers 18:25: Appropriation of the Tithe. - Num 18:26. When the Levites took (received) from the people the tithe assigned them by Jehovah, they were to lift off from it a heave-offering for Jehovah, a tithe of the tithe for Aaron the priest (i.e., for the priesthood; see at Num 18:20). "Your heave-offering shall be reckoned to you as the corn of the threshing-floor, and the fulness (see Exo 22:28) of the wine-press," i.e., according to Num 18:30, as the revenue of the threshing-floor and wine-press; that is to say, as corn and wine which they had reaped themselves.”
Schaff ANF/NPNF (Patristic) “ANF Vol 5: Hippolytus, Cyprian, Caius, Novatian — ON WORKS AND ALMS. (part 10): wealthy, buy for yourself of Christ gold tried by fire; that you may be pure gold, with your filth burnt out as if by fire, if you are purged by almsgiving and righteous works. Buy for yourself white raiment, that you who had been naked according to Adam, and were before frightful and unseemly, may be clothed with the white garment of Christ. And you who are a wealthy and rich matron in Christ's Church,(2) anoint your eyes, not with the collyrium of the devil,(3) but with Christ's eye-salve, that you may be able to”
Malachi (Presbyterian) “Jamieson, Fausset & Brown on Malachi 3:4: as in the days of old-- (Mal 1:11; Mal 2:5-6). The "offering" (Mincha, Hebrew) is not expiatory, but prayer, thanksgiving, and self-dedication (Rom 12:1; Heb 13:15; Pe1 2:5).”
Babylonian Talmud (Jewish (Rabbinic)) “Babylonian Talmud, Nedarim 35b.1: MISHNA: The mishna proceeds to list other tasks that one may perform for someone who is prohibited by vow from benefiting from him. And he separates his teruma and his tithes, provided that it is with the knowledge and consent of the owner of the produce. And he sacrifices for him the bird nests, i.e., pairs of birds, pigeons and turtledoves, of zavin (see Leviticus 15:13–15); the bird nests of zavot (see Leviticus 15:28–30); the bird nests of women after childbirth (see Leviticus 12:6–8); sin-offerings; and guilt-offerings. And he teaches him midrash, halakho”
Schaff ANF/NPNF (Patristic) “ANF Vol 5: Hippolytus, Cyprian, Caius, Novatian — ON WORKS AND ALMS. (part 11): may understand that their labours are given to God, and that whoever performs them deserves well of the Lord, Christ calls this "the offerings of God," and intimates that the widow has cast in two farthings into the offerings of God, that it may be more abundantly evident that he who hath pity on the poor lendeth to God. 16. But neither let the consideration, dearest brethren, restrain and recall the Christian from good and righteous works, that any one should fancy that he could be excused for the benefit of his c”
Babylonian Talmud (Jewish (Rabbinic)) “Babylonian Talmud, Keritot 10b.6: The Gemara elaborates: A woman after childbirth brings a sliding-scale offering either in poverty, i.e., two doves or two pigeons, one as a burnt offering and one as a sin offering, or in wealth, i.e., a lamb as a burnt offering and a dove or a pigeon as a sin offering (see Leviticus 12:1–8). A leper brings the offering either in poverty in the form of a lamb for a guilt offering, and two doves or two pigeons, one as a sin offering and one as a burnt offering, or in wealth in the form of a lamb for a guilt offering, a lamb as a burnt offering, and a female lam”
Babylonian Talmud (Jewish (Rabbinic)) “Babylonian Talmud, Nedarim 183a.70:1: MISHNA: The mishna proceeds to list other tasks that one may perform for someone who is prohibited by vow from benefiting from him. And he separates his teruma and his tithes, provided that it is with the knowledge and consent of the owner of the produce. And he sacrifices for him the bird nests, i.e., pairs of birds, pigeons and turtledoves, of zavin (see Leviticus 15:13–15); the bird nests of zavot (see Leviticus 15:28–30); the bird nests of women after childbirth (see Leviticus 12:6–8); sin-offerings; and guilt-offerings. And he teaches him midrash, hal”
Schaff ANF/NPNF (Patristic) “ANF Vol 1: Clement, Polycarp, Ignatius, Barnabas, Papias, Justin Martyr, Irenaeus — CHAP. XVIII.--CONCERNING SACRIFICES AND OBLATIONS, AND THOSE WHO TRULY OFFER THEM. (part 1): 1. The oblation of the Church, therefore, which the Lord gave instructions to be offered throughout all the world, is accounted with God a pure sacrifice, and is acceptable to Him; not that He stands in need of a sacrifice from us, but that he who offers is himself glorified in what he does offer, if his gift be accepted. For by the gift both honour and affection are shown forth towards the King; and the Lord, wishing u”
Deuteronomy (Presbyterian) “Jamieson, Fausset & Brown on Deuteronomy 26:12: When thou hast made an end of tithing all the tithes of thine increase the third year--Among the Hebrews there were two tithings. The first was appropriated to the Levites (Num 18:21). The second, being the tenth of what remained, was brought to Jerusalem in kind; or it was converted into money, and the owner, on arriving in the capital, purchased sheep, bread, and oil (Deu 14:22-23). This was done for two consecutive years. But this second tithing was eaten at home, and the third year distributed among the poor of the place (Deu 14:28-29).”
Schaff ANF/NPNF (Patristic) “ANF Vol 9: Gospel of Peter, Diatessaron, Origen's Commentaries — 33. A LAMB WAS OFFERED AT THE MORNING AND EVENING SACRIFICE. SIGNIFICANCE OF THIS.: Now we find the lamb offered in the continual (daily) sacrifice. Thus it is written,(4) "This is that which thou shalt offer upon the altar; two lambs of the first year day by day continually, for a continual sacrifice. The one lamb thou shalt offer in the morning, and the other lamb thou shalt offer at even, and a tenth part of fine flour mingled with beaten oil, the fourth part of a hin; and for a drink-offering the fourth part of a bin of wine ”

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