(Deuteronomy 14) The Second Tithe
（translated from Chinese by ChatGPT)
Deuteronomy mentions a peculiar ‘tithe’ (tenth part), which many Christians may not have noticed:
14:22
You shall truly tithe all the increase of your grain that the field produces year by year.
14:23
And you shall eat before the Lord your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the Lord your God always.
This tithe can only be eaten in Jerusalem (…in the place where He chooses to make His name abide). Therefore, Rashi says it’s not the tithe that Israelites give to Levites (see Numbers 18:26:
“And you shall speak to the Levites, and say to them, ‘When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the Lord…
); because Levites can eat this tithe from Israelites anywhere (see Numbers 18:31:
“You and your household may eat it anywhere, for it is your reward for your work in the tabernacle of meeting.”
), not necessarily in Jerusalem.
So, what’s mentioned in Deuteronomy is referred to as the ‘second tithe.’ If Israelites had an income of a hundred thousand, they should give the Levites ten thousand as the first tithe, then take nine thousand from the remaining ninety thousand as the second tithe, and enjoy it in front of the Lord in Jerusalem. See Deuteronomy 14:26:
“And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the Lord your God, and you shall rejoice…”
So, it turns out there’s still a second tenth, and moreover, it’s something that oneself (“you and your household”) can (and must) joyfully enjoy! Every year, during the two to three weeks of the three major festivals, the Israelites are required to spend, eating and drinking (note, excluding travel expenses), nearly five weeks’ worth of income. It’s like a person earning a hundred thousand a year being asked to spend nine thousand in a little over half a month! Such a command would be unimaginable for many traditionally frugal Chinese.
This teaches us that Christians shouldn’t be ascetics but should enjoy life. However, two points should be noted:
- The Bible opposes shallow pleasure and advocates enjoyment before the Lord. Hence, the reason for bringing the second tithe to Jerusalem to consume, as it was the center of worship towards the Creator.
- The Bible opposes selfish pleasure and encourages us to care for the disadvantaged. Thus, regarding the second tithe, the Bible continues: (Deuteronomy):
“28 At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. 29 And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the Lord your God may bless you in all the work of your hand which you do.”