Third Tithe

If you are here to read an article on third tithe, chances are you are from an Armstrongist church or you have somehow come in contact with one. For those unfamiliar with Armstrongism, they preach mandatory tithing. As Bereans Did has multiple articles on tithing (see our Categories page). Those articles compare and contrast what the Bible says and what ancient Israel did versus what the Armstrongist splinter churches practice currently. That's what we do here.
Today, I want to look at that third tithe. We will focus on the two main proof-texts used, from Deuteronomy 14 and 26. We are going to put the third tithe through the patented As Bereans Did gauntlet. Will it survive?

But before we begin, let's get something straight....

Tithing, as a system, was unique to the Old Covenant. Regardless of what someone might tell you about Abraham and Jacob tithing, there was no law for them (or us). What Abraham and Jacob did and what the Old Covenant law says to do are not the same. For example, Abraham gave a tenth of war spoils (then gave the rest away) whereas in Israel spoils were either not tithed at all or they were given at a far lower fraction than tenth. And Jacob negotiated his tithe as a reciprocity for God blessing him first. In Israel, it was non-negotiable. Just because Abraham and Jacob did a thing does not mean we must do that thing, else we would all be offering burnt sacrifices. Trying to bind tithing on us by referencing the priesthood of Melchizedek is also a dead end for the same reasons. Melchizedek accepted war spoils from Abraham. There is no mention of any other tithe there. No law. No precedent. No further examples. To say, "Jesus is in the order or Melchizedek," cannot bind anyone to anything beyond what the story of Melchizedek tells us. Melchizedek was not a priest of the Old Covenant. What Israel did with spoils and funding the priesthood when they left Egypt and what Israel did a century later are not the same. That is simply a fact. My point in this is - trying to shoehorn an Old Covenant law into the New Covenant will fail.
I am not a proponent of required tithing in the New Covenant era. I am opposed to any taking of law from the Old Covenant and by fiat moving it forward into the New Covenant (see our article "Confusing the Covenants"). Does tithing set a decent example of giving? Only when properly understood! Tithes were not gifts, they were mandatory, and accompanied with an oath. The system today is freewill giving. In the early church, people would sell extra land and items and give it all to the church. That's more than a tenth. And Peter once said, "Silver and gold I do not have, but what I do have I give you". That's giving of a completely different sort. The Lord loves a generous giver.

I know some out there might think I am only here to do anything and everything I can to trash the idea of third tithe. I promise you that is not the case. That is not how the As Bereans Did patented gauntlet works. I am only interested in investigating the issue from the whole and best evidence I can find without insisting on a particular conclusion. In the absence of forcing a conclusion because I demand that conclusion, things turn out the way they do on their own. If it's valid then it's valid, and if not then not. The truth can take care of itself. But this I will say - if you are not prepared to challenge, or even change, your ideas, or if you search only to be affirmed, As Bereans Did articles aren't going to be very valuable to you.

BASICS

Tithing is one of the main pillars of Herbert Armstrong's doctrine. I think there are five main pillars in the system, mostly from the Old Covenant:

• Weekly seventh-day Sabbath
• Seven annual holy days
• Tithing (10% on money income) x3
• Clean/unclean meats
• End-times prophecy

See how tithing is multiplied by three there? Traditionally, Armstrongism recognizes three tithes. Yes, 30%, all off the gross. The first tithe goes to the church, the second is retained and set aside to fund the annual holy days (actually, just the Feast of Tabernacles), and the third goes to the church to assist needy church members (which is not always how it is used).

The third tithe only happens every third year. So, it's not like every year they are paying 30% of their income. In no year is the amount ever 10%, but in the third year, all total, the amount coughed up can be well in excess of 30%.

There is at least one notable splinter church, the United Church of God, who now rejects third tithe. But overall, that's how things go in broad strokes.

You can imagine what losing 30%+ of your income would do to a family. Some endure extreme poverty every third year. Canned beans have been a staple meal for some families. The alternative is simply not to pay that third tithe. Some few do get an extraordinary dispensation to skip third tithe, as this tithe was supposed to go to the poor not come from them. But to discourage people from seeking an out from the third tithe, a stream of stories are released telling tales of the unexpected blessings one receives by giving the third tithe. "You cannot outgive God," is frequently repeated. I personally attended a COG splinter church where one man would talk about blessings during the third tithe year and at the same time another man would talk about wearing shoes with holes during third tithe year. As a young man with very little to my name, I decided to skip third tithe. I felt pretty blessed by that. In addition, it was frequently said that since the third tithe is for the poor, and since most societies have a social safety net (e.g., Welfare and Social Security in the U.S.), then the third tithe was not necessary. I tend to agree with that, but if the entire reason why we're talking about this in the first place is "God's law" then how can you just bypass it?

If so many obvious blessings, then why so many attempts to circumvent it? If it was required in the unchanging law, then why try to get out from under it via social safety nets? If it was intended to go to the poor, then why require it of the poor? And why did it not actually go to the poor, all of it? It was well known that third tithe was not actually exclusively employed to assist to members in need. (That is not to say the churches did not do anything for their own poor members, but members were offered some form of assistance if requested, which was sometimes required to be paid back, rather than being handed a fair share of the third tithe.)

JEWISH PRACTICE

When talking about the Old Testament it is only natural to ask, do the Jews recognize third tithe? Yes! ...and no.

There is evidence in Rabbinical literature and some ancient sources like Josephus and Philo to support the notion of three tithes. I will start with the modern Jews and get to the ancient ones in a bit.
This from the Jewish Encyclopedia article on Tithes:

"...there were three kinds of tithes: (1) that given to the Levites as stated in Num. xviii. 21 et seq., and termed "the first tithe" ("ma'aser rishon"); (2) the tithe which was to be taken to Jerusalem and there consumed by the landowner and his family, and which was termed "the second tithe" ("ma'aser sheni"), it being taken from what remained after the first tithe had been appropriated; and (3) that given to the poor ("ma'aser 'ani"). Therefore two tithes were to be taken every year except in the seventh year: Nos. 1 and 2 in the first, second, fourth, and fifth years; Nos. 1 and 3 in the third and sixth years."
- Joseph Jacobs, M. Seligsohn, Wilhelm Bacher. (2021). "Tithe". Jewish Encyclopedia. https://www.jewishencyclopedia.com/articles/14408-tithe.

To summarize, the Jews recognize three tithes but in any given year only two were taken. 

Notice the second and third tithes are the same tithe. Hence why I say yes and no. The difference is in how it is used. For two years it is taken on the three annual pilgrimage festivals to Jerusalem to be enjoyed by the one who gave it, and for one year it was collected locally and given to the local poor and the Levite.

One additional thing to bring to your attention here: there was no tithe at all in the seventh year. How can this be? Because of the Land Sabbath (EXO. 23: 10-11; LEV. 1-7, 20-22). Since tithing was primarily of the land, and because certain verses were very specific about the tithe coming from grains, then there could be no tithe in the seventh year. Granted, the tithe of the sixth year would be more. Still, all sources that I could find agree that there was no tithe at all in the seventh year, the Year of Release. Why there would be no tithe on items like cattle or fruit trees, neither of which stop in the seventh year, is unknown to me at this time. Some sources seem to suggest they did not stop, others say there was no tithe in the seventh year because it was the Year of Release.

One last thing to bring to your attention here: the tithes are not all equal in size. They are not all taken from the gross total. The first tithe was taken off the top, then the second/third tithe from what was left over. This effectively makes the second/third tithe 1/10th smaller than the one before it. Tithes were not 10% of the gross total, but 1/10th of the increase you had before you. This forces each tithe to be smaller than the previous. (See our article "Tithing - You're Doing It Wrong" for more.)

Armstrongism would be challenged by this arrangement, since the second tithe is understood as the primary means of funding the Feast of Tabernacles, and since they recognize no seventh year break, and since all tithes are taken as 10% of the entire income as a whole. How can there be a Feast without funding? (Bear in mind the unchanging law says to go three times a year, not just once.) And how can there be a Millionaire's Row or the Tsar's gold flatware or $2,500 bottles of Remy Martin Louis XIII cognac in the special baccarat decanter or television shows or ads in the Reader's Digest without a constant stream of money, money, and more money? Why become a false prophet in the first place if not to soak sheep of their money?

So, we have a dilemma - Jews or Armstrong? We need more evidence to help us decide. The two places in the Bible to get that evidence are Deuteronomy 14: 28-29 and 26: 12.

DEUTERONOMY 14

Let's go to Deuteronomy 14, but let's start in verse 22.

(DEU. 14: 22-23) 22 You shall truly tithe all the increase of your grain that the field produces year by year. 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.

Anyone from the Armstrongist system will recognize these verses. "They describe the second tithe." These verses are seen as the tithe for funding the Feast of Tabernacles, because it says this tithe is taken to "the place where the Lord places His name" (which actually refers to where the Holy of Holies was kept, but Armstrongism interprets it as meaning any and all cities where the church chooses to host a Feast of Tabernacles site).

You might be thinking I've started too soon, in the wrong section. I came here for a reason. A textual reason.

The lack of any clear thought-break between verses 27 and 28 creates some options:
1) Is 14: 28 an unbroken continuation of the prior section that starts in verse 22, thus taking from second tithe?
2) Or, does 14: 28 start a completely new idea but take from the first tithe?
3) Or, does 14: 28 start a completely new idea that institutes a separate third tithe?
All options have their supporters and their complications.

1) Second Tithe

If you side with verse 28 being an unbroken continuation, that means the tithe mentioned in verse 28 is one and the same as the tithe mentioned in verse 22. In other words, the second tithe and the third are the same tithe. This option damages both second and third tithes.

It damages the second because in that year the tithe was not to go to "the place where the Lord places His name" but it was to be stored up and given to the local Levite, the poor, and the needy. This means every third year the second tithe was not used for funding holy days. It became a local fund instead.

(DEU. 14: 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.

This damages the third tithe because there is no distinct third tithe here at all. The second tithe becomes the third.

You should know, this appears to be the option the Jews go with. This from the Jewish Encyclopedia article on Tithes:

"Every third year the tithes were not to be carried to the city of the Temple, but were to be stored at home ("within thy gates"), and "the Levite, the stranger, and the fatherless, and the widow" were to "eat and be satisfied" (ib. verse 29). It is to be concluded that, the seventh year being a Sabbatical year and no tithing being permissible therein, the tithe of the first, second, fourth, and fifth years of every cycle of seven years had to be brought to the Temple and eaten by the landowner and his family, while the tithe of the third and sixth years was to be left at home for the poor."
- Joseph Jacobs, M. Seligsohn, Wilhelm Bacher. (2021). "Tithe". Jewish Encyclopedia. https://www.jewishencyclopedia.com/articles/14408-tithe.

A big difference exists between how the Jews view the second tithe and how Armstrongists view it. Armstrongists view it as a means to pay for the Feast of Tabernacles. Jews view it not as a means to pay for the holy days but as a bonus to be enjoyed at the holy days. The funding was entirely separate.

The biggest fault in this option is that all males still needed to go to "the place where the Lord places His name" three times each year, "and they shall not appear before the Lord empty-handed" (DEU. 16: 16).

2) New Idea Taking From First Tithe

Some people feel verse 28 starts a completely new idea, but it does not institute a new tithe, rather it gives modified instructions for the first tithe. This is similar to option 1. Where the Jews see the third and second tithes as being the same, some people feel the third and first tithes are the same. This option complicates the first tithe and damages the third tithe.

This complicates the first tithe because these tithes always went to the Levites. If you read DEU. 14: 29, you can see the first group mentioned to whom this third tithe was given is the Levite. Why mention the tithe should go to the Levite if the tithe already went to the Levite? Then again, the way the Bible is written, it almost makes sense. God is big on details like this. So, if the tithe was for the Levite normally but for the Levite and the poor in the third year, mentioning the Levite does fit the pattern of how the Bible is worded elsewhere.
Of course, this would mean the Levites and the Aaronic Priests lived on less in the third year. I do not find this to be a deal breaker because no matter what you do - add a tithe or modify an existing tithe - someone is going to live on less.

This damages the third tithe because there is no distinct third tithe here at all. The first tithe becomes the third.

The biggest fault in this option is the lack of historical support. I can find nothing in modern or ancient Jewish literature to support this option. I can't imagine any Levites would be in favor of this.

3) New Idea Creating A Third Tithe

Some people feel verse 28 starts a completely new idea and creates a distinct tithe in the third year. This does not complicate the first or the second tithes at all. It does not make the Levites live with less, in fact it appears to offer them even more than normal because now they get the entire first tithe and part of the third. We just need to find some support for this option.

Josephus actually writes about tithes in his book "Antiquities of the Jews":

"(22) Besides those two tithes, which I have already said you are to pay every year, the one for the Levites, the other for the festivals, you are to bring every third year a third tithe to be distributed to those that want; (23) to women also that are widows, and to children that are orphans."
-Josephus, "Antiquities of the Jews", book IV, chapter 8, verse 22-23, from Early Jewish Writings https://www.earlyjewishwritings.com/text/josephus/ant4.html.

Isn't that odd now? Josephus clearly supports option 3 even though the modern Jewish Encyclopedia sides with option 1. I guess it's true what they say - where there are two Jews there are three opinions.

Do we have any other evidence from antiquity? Yes. Evidence comes to us from the apocryphal book of Tobit.

(TOB. 6: 8a) But every third year, I would give a third tithe to widows and orphans and to foreigners living among my people, and we would eat the festival meal together.

Armstrongists usually rail against the apocryphal books, calling them all forms of negativity. I bet they aren't doing that right now. Say what you will about Tobit, it is without a doubt an old writing. In this case, old equals good.

Additionally, Josephus and Tobit make it clear the three tithes were distinct from other requirements such as sacrificing the first fruits of harvest and cattle. The third year must have been quite the leap of faith!

The biggest fault in this option is ... well, there is no particular fault. It's pretty sound.

I am forced to side with option 3! The best candidate of the three options is #3: there is a distinct third tithe in the Old Covenant. Herbert Armstrong was actually right.
Bet you didn't see THAT coming, did ya?

But, we aren't quite done yet. Let's go to Deuteronomy 26.

DEUTERONOMY 26

(DEU. 26: 12a) When you have finished laying aside all the tithe of your increase in the third year—the year of tithing...

Even though the case for a third tithe is solid by this point, I wanted to come here anyway to look at a certain detail.
See verse 12 there, how it says, "in the third year"? Contrast that with Deu. 14: 28 where it says, "At the end of every third year". Some people who simply abandon Jewish history and attempt to define these things on their own get confused over them. Why? Why reinvent the wheel on a point like this? They aren't tithing according to what the laws says anyway, so why get hung up on a detail like this? Yet, alas, the weeds are too tempting a place to play for some.

There is quite a bit of consensus that "in" and "at the end of" mean the same thing. It had to be the same thing since all the people acted all together. What was that time? It depends on what was tithed. Different dates were necessary since the items tithed upon cannot all be stored up for the same length of time without rotting.

From the Dead Sea Scrolls, the Temple Scroll 11Q19 [p.166 of that link] mentions two dates: the Day of Firstfruits (which happens after Passover day during Unleavened Bread) and the 3rd of Av (Day of New Wine). It is unclear if there were other dates.
The Mishnah, on the other hand, lists three different dates to gather tithable items. Grain, wine, oil, and vegetables were the 1st of Tishri. Fruit trees were the 15th of Shavat. Cattle were not part of the third tithe but their day was 1st of Elul.

So, you see, it depends.

Is this a huge point to inspect? No. But I have read many articles recently and there seems to be confusion on this point. I find it perplexing that so many who bind themselves to Old Covenant law seem to be comfortable with a "make it up as you go along" approach to things. Throwing away clear Bible instruction (like what to tithe on and to whom) then striving against unclear instruction (like when the year of tithing begins and ends) seems to me to be straining out a gnat and swallowing a camel.

THE THIRD YEAR

There is one final detail I want to bring up. When the bible says "third year" what does it mean?

The nation of Israel worked altogether as one in cycles. There was a weekly cycle of seven days. There was a Pentecost cycle of seven weeks. There was an annual cycle of seven years. And there was a Jubilee cycle of 7x7 (49) years. These cycles were not independent per each citizen of Israel, they were communal. Everyone followed the same cycle at the same time. In Armstrongism, tithing is personal. Each person independently tithes 20% for two years then 30% on the third year, based on when they were baptized. That is not how it went in Israel. It was communal.

All Israel experienced at one and the same time an event the Bible calls "the year of tithing" (DEU. 26: 12a). The question is: was this only year 3 out of 7, or was it years 3 and 6 out of 7? As with everything else in this life, you can find articles supporting either option. When I first started researching for this post I used DuckDuckGo to search for "year of tithing" and its AI assistant told me it's year 3 out of 7. The most reliable evidence I've found since, however, sides with years 3 and 6 out of 7. Lesson: take AI with a big grain of salt.

But I want you to be aware of something here. Saying "years 3 and 6 out of 7" is not the same as saying "every third year". Why not? Because Israel was in a seven-year cycle. After year seven, it resets. I will explain.

Ancient Israel worked on a cycle of seven years. That is 1 through 7, then 1 through 7, then 1 through 7, repeatedly. When we say "every third year" it can be misunderstood as 1 through 3, then 1 through 3, then 1 through 3, repeatedly. The difference comes crashing in at year 9. In a 7-year cycle, year 9 is not a third tithe year. In an "every third year" cycle, year 9 is a third tithe year.

Perhaps this table will make it easier to visualize:

Year #	1	2	3	4	5	6	7	8	9	10
7-Year	1	2	third tithe	4	5	third tithe	NO tithe	1	2	third tithe
3-Year	1	2	third tithe	1	2	third tithe	1	2	third tithe	1

See there? In year seven, there should be no tithe at all. In year eight, the 7-year cycle begins again. You will not have a third tithe again until year ten. There is a three-year break from third tithe in there because the system resets.
That is not the same as how an "every third year" cycle works. Armstrongism employs an "every third year" cycle. This is not Biblical!

CONCLUSION

Today we put the third tithe through the patented As Bereans Did gauntlet and ... it survived!!

Turns out the oldest sources I could find - Josephus and Tobit - are all in on the idea. This means that anciently (at least during the Second Temple period) Israel had three distinct tithes.
This is a surprising turn of events. And for anyone of an Armstrongist bent, hopefully this demonstrates the patented gauntlet is aligned true neutral.

That doesn't mean I have nothing to criticize Armstrongism for.

The system claims to demand tithes because of the law. "The law! The law! God's unchanging law!" Bear in mind Armstrongism makes many claims of following the eternal law, but frequently changes or ignores the law.
For example, the law says tithing is a 1/10 not 10%, of the increase not the total gross, and of field, orchard, garden, and flock not money income, but they ignore that. Or, when the law says three tithes not just two, but they ignore that. Or, when the law says there are three pilgrimage holy days not just one, but they changed that. Or, when the law says to whom the tithe should go but the tithe never goes to a Levite because they changed that. Or, when the law says to tithe and give the entire tithe to the needy, but they mostly ignore that. Or, when the law says a tithe-of-a-tithe is to be paid by the Levites to the Aaronic Priests, not by the people in the seats to the Ministry, but they changed that. Or, when the law says to let the land rest every seventh year, which means there can be no tithe that year, but that is entirely ignored. Armstrongism doesn't strictly adhere to any of these laws, just to name a few.
"The law! The law! ...Just not that law."

Why do we tithe? Because the unchanging law says so. But the unchanging law says exactly how to tithe. That law has changed; ignore it.

See?

And, once again I feel compelled to remind you, beloved of God, none of these Old Covenant laws apply in the New Covenant anyway. Laws do not migrate from contract to contract. And none of these laws applied to Gentiles. Gentiles were strangers to that Covenant. Gentiles need not become Jews in order to be Christians.
The New Covenant runs on freewill giving not compulsory tithing. If you opt to tithe for your giving, then tithe, but if you opt not to, then don't let anyone guilt you into tithing. Those who tell you we must all tithe are not tithing in the manner the law demands anyhow. The next time you are told you must tithe, ask if you can pay in tomatoes. I bet that doesn't go over well.

If tithe laws do not apply to us, is there any benefit in them for us? Yes!
At the outset of this article, I said this, "Does tithing set a decent example of giving? Only when properly understood!" A proper understanding is critical. The law was not written to us but it was written for our benefit and edification. Imagine you are sitting on a park bench listening to two people have an interesting conversation. Were they talking to you? No. But can you still benefit? Yes! The laws of tithing taught Israel to depend on God, to thank God, and to be generous to others. Those principles are still good! They are good for us because of the divine principal of Love rather than the Old Covenant law. Though these laws do not apply to us directly, we can still learn their lessons. Let your contemplation of tithe law bear the fruits of faith, thankfulness, and generosity. Faith and Love! It's our calling.

God bless you in this, dear reader!

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It is important that you understand; Everything on this blog is based on the current understanding of each author. Never take anyone's word for it, always prove it for yourself, it is your responsibility. You cannot ride someone else's coattail into the Kingdom. ; )

Acts 17:11

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