Making Up Missed Tithes According to Biblical Principles

The concept of tithing, or dedicating a tenth of one's produce or income, is an ancient practice recognized as a duty even before the Mosaic Law ^[1]. Abraham paid tithes to Melchizedek (Genesis 14:20; Hebrews 7:6), and Jacob vowed to give a tenth to the Lord (Genesis 28:22) ^{[1, 6]}. Under the Mosaic Law, specific regulations were established for tithes, including their destination and purpose ^[1]. These tithes were considered God's property (Leviticus 27:30) and were primarily for the support of the Levites and priests who ministered in holy things ^{[6, 11]}.

The question of "making up missed tithes" touches on the biblical principle of restitution and the ongoing obligation to God's commands. Leviticus 27:31 states, "If a man redeems anything of his tithe, he shall add a fifth part to it" ^[3]. This verse suggests a mechanism for rectifying a situation where a tithe might have been withheld or diverted, requiring an additional penalty of one-fifth. This principle of adding a fifth part is also seen in other contexts of restitution in the Old Testament, such as when someone has unintentionally sinned against the Lord in holy things (Leviticus 5:16) or defrauded a neighbor (Numbers 5:7).

Rabbinic Jewish tradition, as seen in the Mishnah and Talmud, discusses scenarios related to setting aside produce or money for tithes. For instance, one could set aside produce or money with the understanding that it would later be used to separate terumot (heave offerings) and tithes from untithed produce ^{[8, 9, 10]}. This implies a system where the obligation to tithe could be fulfilled even if not immediately performed at the time of harvest, provided the intention and means were established. Maimonides, in his Mishneh Torah, also addresses situations where items related to tithes, such as second tithe money, might need to be entombed if they become ritually impure ^[13]. While these specific regulations are tied to the detailed legal framework of the Old Covenant, they illustrate a concern for the proper handling and eventual fulfillment of tithing obligations.

From a theological perspective, the payment of tithes is often understood as a recognition that "carnal things are due to those who sow spiritual things," as articulated by Aquinas, referencing 1 Corinthians 9:11 ^[7]. This highlights the reciprocal relationship between material support and spiritual ministry. The Puritan commentator Matthew Henry noted that the Old Testament tithes effectively meant a fifth part of their increase was devoted to God, with the first tithe supporting the Levites ^[11]. He emphasized that this was an "easy rent," especially since God's portion was often used for the benefit of the people themselves ^[11].

While the New Testament does not explicitly command tithing in the same detailed legalistic manner as the Old Testament, the principle of generous giving and supporting ministry is consistently upheld (e.g., 2 Corinthians 9:7). The concept of "making up" missed giving, therefore, would align with a broader understanding of repentance and restitution, where one seeks to rectify past shortcomings and align their actions with God's will. This aligns with the idea of spiritual renewal, which involves a transformation into righteousness and true holiness (Ephesians 4:23-24; Colossians 3:10) ^[12]. Just as the "tabernacle of David" was to be rebuilt and its breaches closed (Amos 9:11; Acts 15:16), and "old wastes" repaired (Isaiah 61:4), there is a biblical precedent for restoring what has fallen into disrepair or neglect ^{[2, 4, 5]}. This applies not only to physical structures but also to spiritual practices and obligations.

Sources

Easton's Bible Dictionary “Easton's Bible Dictionary: Tithe — A tenth of the produce of the earth consecrated and set apart for special purposes. The dedication of a tenth to God was recognized as a duty before the time of Moses. Abraham paid tithes to Melchizedek (Gen. 14:20; Heb. 7:6); and Jacob vowed unto the Lord and said, "Of all that thou shalt give me I will surely give the tenth unto thee." The first Mosaic law on this subject is recorded in Lev. 27:30-32. Subsequent legislation regulated the destination of the tithes (Num. 18:21-24, 26-28; Deut. 12:5, 6, 11, 17; 14:22, 23). The paying of the tithes was an impor”
Acts “‘After these things I will return. I will again build the tabernacle of David, which has fallen. I will again build its ruins. I will set it up, -- Acts 15:16”
Leviticus “If a man redeems anything of his tithe, he shall add a fifth part to it. -- Leviticus 27:31”
Isaiah “They shall build the old wastes, they shall raise up the former desolations, and they shall repair the waste cities, the desolations of many generations. -- Isaiah 61:4”
Amos “In that day I will raise up the tent of David who is fallen, and close up its breaches, and I will raise up its ruins, and I will build it as in the days of old; -- Amos 9:11”
Torrey's Topical Textbook “Torrey's Topical Textbook: Tithe — The tenth of anything -- 1Sa 8:15,17. Antiquity of the custom of giving to God's ministers -- Ge 14:20; Heb 7:6. Considered a just return to God for his blessings -- Ge 28:22. Under the law belonged to God -- Le 27:30. Consisted of a tenth Of all the produce of the land. -- Le 27:30. Of all cattle. -- Le 27:32. Of holy things dedicated. -- 2Ch 31:6. Given by God to the Levites for their services -- Nu 18:21,24; Ne 10:37. The tenth of, offered by the Levites as an heave offering to God -- Nu 18:26,27. The tenth of, given by the Levites to the priests as their ”
theology (Catholic (Scholastic)) “Aquinas, Summa Theologica, Second Part of the Second Part (Secunda Secundae), Of Tithes, Art. 2: Article: Whether men are bound to pay tithes of all things? I answer that, In judging about a thing we should look to its principle. Now the principle of the payment of tithes is the debt whereby carnal things are due to those who sow spiritual things, according to the saying of the Apostle (1 Cor. 9:11), "If we have sown unto you spiritual things, is it a great matter if we reap your carnal things?" [thus implying that on the contrary "it is no great matter if we reap your carnal things"] [*The ph”
Babylonian Talmud (Jewish (Rabbinic)) “Babylonian Talmud, Gittin 181a.61:2: MISHNA: With regard to one who sets aside produce with the understanding that he will separate terumot and tithes with it, so that when he has untithed produce he can render it fit by declaring that the teruma and tithes that must be separated will be from the produce that he had set aside for this purpose, or one who sets aside money with the understanding that he will separate and redeem second tithe with it, then he may later separate the teruma or tithe with them, based on the presumption that the produce or the money are extant. He need not be concerne”
Babylonian Talmud (Jewish (Rabbinic)) “Babylonian Talmud, Gittin 181b.61:2: MISHNA: With regard to one who sets aside produce with the understanding that he will separate terumot and tithes with it, so that when he has untithed produce he can render it fit by declaring that the teruma and tithes that must be separated will be from the produce that he had set aside for this purpose, or one who sets aside money with the understanding that he will separate and redeem second tithe with it, then he may later separate the teruma or tithe with them, based on the presumption that the produce or the money are extant. He need not be concerne”
Babylonian Talmud (Jewish (Rabbinic)) “Babylonian Talmud, Gittin 31a.2: MISHNA: With regard to one who sets aside produce with the understanding that he will separate terumot and tithes with it, so that when he has untithed produce he can render it fit by declaring that the teruma and tithes that must be separated will be from the produce that he had set aside for this purpose, or one who sets aside money with the understanding that he will separate and redeem second tithe with it, then he may later separate the teruma or tithe with them, based on the presumption that the produce or the money are extant. He need not be concerned th”
Deuteronomy (Nonconformist/Puritan) “Matthew Henry on Deuteronomy 14:22: We have here a part of the statute concerning tithes. The productions of the ground were twice tithed, so that, putting both together, a fifth part was devoted to God out of their increase, and only four parts of five were for their own common use; and they could not but own they paid an easy rent, especially since God's part was disposed of to their own benefit and advantage. The first tithe was for the maintenance of their Levites, who taught them the good knowledge of God, and ministered to them in holy things; this is supposed as anciently due, and is en”
CCEL (Reformed) “John Calvin, Institutes of the Christian Religion, section 58: the Lord, are changed into the same image from glory to glory, as by the Spirit of the Lord.” Again, “Be renewed in the spirit of your minds” and “put ye on the new man, which after God is created in righteousness and true holiness.” Again, “Put ye on 516 the new man, which is renewed in knowledge after the image of him that created him.” 310 310 2 Cor. 3:18 ; Eph. 4:23, 24 ; Col. 3:10 ; 2 Cor. 4:16 . Accordingly through the blessing of Christ we are renewed by that regeneration into the righteousness of God from which we had falle”
Mishneh Torah (Maimonides) (Jewish (Rabbinic)) “Mishneh Torah (Maimonides), Mishneh Torah%2C Foreign Worship and Customs of the Nations 4:15: The second tithe, money used to redeem the second tithe, and sacred writings in it must be entombed.”

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