If you already enjoy the blessings of the return of the tithe, we congratulate you. Consider closely the promise of God to those who are liberal in the return of the tithe and freewill offerings: “Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the Lord of hosts” (Malachi 3:10, 11).
The Bible addresses two types of tithes, the first and the second:
Regarding the first tithe, it is written: “And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation” (Numbers 18:21). According to this divine instruction, the first tithe is destined towards the maintenance of the Levites, that is, those who cared for the work of the sanctuary.
Observe, now, the mention of another tithe known as the “second” tithe: “Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always. . . . And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the Lord thy God may bless thee in all the work of thine hand which thou doest” (Deuteronomy 14:22, 23, 29).
Notice the difference? The tithe mentioned in Numbers 18 should be given to the Levite “for their service which they serve.” In other words, the first tithe was dedicated exclusively to the maintenance of the holy work done by the Levites. Today, the first tithe ought to be dedicated exclusively for the maintenance of ministers and Bible workers who work for the Lord’s sanctuary.
The tithe referred to in Deuteronomy 14 was also dedicated to the Lord, but was used differently: “And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks” (verse 23). The worshiper himself could “eat” the second tithe “before the Lord” in the place of worship. Furthermore, the second tithe was to be used as an offering of social assistance in favor of the Levite, the stranger, the fatherless and the widow “which are within thy gates, shall come, and shall eat and be satisfied” (verse 29). And what of the blessing given to the giver?” . . . . that the Lord thy God may bless thee in all the work of thine hand which thou doest.”
In the third year, the second tithe was dedicated exclusively to social work: “When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled” (Deuteronomy 26:12).
The two previous years the tithe was to be used by the worshiper in the place of worship and also offered unto the Levite and the poor. In the third year, it should be given to the Levites and the poor.
“To promote the assembling of the people for religious service, as well as to provide for the poor, a second tithe of all the increase was required. Concerning the first tithe, the Lord had declared, ‘I have given the children of Levi all the tenth in Israel’ (Numbers 18:21). But in regard to the second He commanded, ‘Thou shalt eat before the Lord thy God, in the place which He shall choose to place His name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always’ (Deuteronomy 14:23, 29; 16:11–14). For two years, this tithe, or its equivalent in money, was to be brought to the place where the sanctuary was established. After presenting a thank offering to God and a specified portion to the priest, the donors were to use the remainder for a religious feast in which the Levite, the stranger, the fatherless, and the widow would participate. Thus provision was made for the thank offerings and feasts at the yearly festivals, and the people were drawn to the society of the priests and Levites, that they might receive instruction and encouragement in the service of God.
“Every third year, however, this second tithe was to be used at home, in entertaining the Levite and the poor, as Moses said, ‘That they may eat within thy gates, and be filled’ (Deuteronomy 26:12). This tithe would provide a fund for the uses of charity and hospitality.”—Patriarchs and Prophets, p. 530.
According to the Spirit of Prophecy, the second tithe also should be used towards the construction of temples and other places dedicated to the work of God. Notice this inspired declaration:
“Our fellow laborers in Australasia responded cheerfully and heartily. The second tithe was set apart to increase the building fund. Many gifts of money, labor, and material, representing untold self-denial, were made. Those who were connected closely with the supervision of the work—Elder Burden and his family, Dr. Merritt H. Kellogg, the Drs. Kress, and others—made great personal sacrifices, working unselfishly and untiringly to complete the structure. At times when those in charge were put to their wits' end to know how to obtain the means necessary for the advancement of the work, the Lord moved upon some one to make a loan to the institution, sometimes without interest, and sometimes at a low rate. Greatly encouraged, the workers would persevere, sacrificing their earnings, and striving to prepare the building for occupancy. The Lord richly blessed their faithful efforts, and gave them a precious experience. In spite of vexatious delays and hindrances, the will and way of the Lord was carried out in the completion of the building. The dedicatory services and formal opening took place Jan. 1, 1903.”—Needs, July 4, 1903.
How about also enjoying the blessing of the second tithe? What about starting this experience next month?
In the case of the Israelites the tithes were returned after the harvest. In our case our tithes, freewill, and first fruit offerings should be taken to the treasury after we receive our salaries, whether monthly or weekly.
“The consecration to God of a tithe of all increase, whether of the orchard and harvest field, the flocks and herds, or the labor of brain or hand, the devotion of a second tithe for the relief of the poor and other benevolent uses, tended to keep fresh before the people the truth of God's ownership of all, and of their opportunity to be channels of His blessings. It was a training adapted to kill out all narrowing selfishness, and to cultivate breadth and nobility of character.”—Education, p. 44.
“There will be an abundance of places to use the second tithe in doing earnest missionary work in new places.”—Manuscript Releases, vol. 7, p. 139.
“The contributions required of the Hebrews for religious and charitable purposes amounted to fully one fourth of their income. So heavy a tax upon the resources of the people might be expected to reduce them to poverty; but, on the contrary, the faithful observance of these regulations was one of the conditions of their prosperity.”—Patriarchs and Prophets, p. 527.