Things to consider in making application of the tithe:
1) A tithe was on the produce of ones fruit and olive trees, the increase of ones fields and flocks.
2) The tithe was on the increase from the land, showing God’s provision and ownership of the promised land.
3) There was not one tithe, but three; one going to the Levites and Priests; a second to be consumed at the feast of Tabernacles, and another every third year for the relief of the poor.
4) As the land was to remain fallow and trees unharvested every seventh year, there was no tithe from the land in the seventh year.
5) The tithe went to Levites. It was not for upkeep of buildings or programs. These came from offerings.
6) The Scriptures say nothing about a tithe on wages, income from trade or investments, nor about the produce of land outside the promised land.
7) If a tithe was on the “increase,” was that over and above what it cost to maintain ones farm and household during the year. For example, if one killed a lamb or steer to feed one’s household during the year, was that counted as an increase. Increase seems to refer more to increase in net worth.
Of course, there were also various sacrificial, free will, and first fruit offerings, the head tax, and offerings due to vows taken.
This is an example of where the “general equity” of the judicial law may apply. It is not so easy to apply this system to the New Covenant administration.
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NT Principles of Wealth & Giving
God owns everything; we are his stewards.
We’re responsible for the management of all God’s property- to work, save, preserve, get out of and stay out of debt, and wisely to use all for the advancement of the kingdom.
From this, we are to provide for ourselves, our families, tools for our labor, the future, our debts and give:
1) Of our increase, proportionally.
2) As our first priority determined beforehand, not as an afterthought of what is left.
3) Of our best, not what you don’t want.
4) Sacrificially.
5) Cheerfully.
6) Providing for the preaching and teaching of the word, the sending of preachers, and the relief of those suffering, believers first, then others.
7) Give though the elders and deacons of the church.
8) Fulfilling any promises or vows we take to do something extra for the kingdom.