Two or three tithes?
In ancient Israel, a tithe of all agricultural produce belonged to the Lord; ten percent of the crop was “holy to the Lord” (Leviticus 27:30 (link is external)). Ten percent of the herds were also holy (verse 32). God then gave these tithes to the Levites: “ I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the Tent of Meeting” (Numbers 18:21 (link is external)).

However, Deuteronomy 12:5-7 (link is external) says that the people were supposed to take their tithes to the festival site, and eat them! “You must not eat in your own towns the tithe of your grain and new wine and oil, or the firstborn of your herds and flocks, or whatever you have vowed to give, or your freewill offerings or special gifts. Instead, you are to eat them in the presence of the Lord your God at the place the Lord your God will choose” (verses 17-18). Deuteronomy 14:23 (link is external) is similar.

Some people conclude that Deuteronomy is talking about a different tithe than Leviticus and Numbers are. They believe that Deuteronomy is talking about a second tithe, which was to be used only for festival expenses. This conclusion is based in large part on the logic that the same tithe could not be given to the Levites and eaten by the people at the festivals. However, this assumption may be wrong. For one thing, it would mean that Deuteronomy says nothing about first tithe, nothing about the financial support of the Levites, even though Deuteronomy was the “second law,” the re-stating of the basic laws of Israel.

Dual use of holy property
A study of “firstlings” shows that the same animals can be given to the Levites and eaten by the people. It is possible to have two tithes, but it is not possible to have two sets of firstborn animals. Yet we find that firstlings were holy, given to the Levites, and they were eaten by the people. These were compatible uses, which suggests that a single tithe could also have the same compatible purposes. The firstling verses are in the same chapters as the tithing verses cited above. The same financial system is being discussed.

The firstborn animals belong to the Lord (Leviticus 27:26 (link is external)). God then gave all firstborn animals to the Levites (Numbers 18:15 (link is external)). The firstborn of all clean animals had to be sacrificed and the meat given to the Levites (verses 16-18). However, the people were also told to take the firstborn animals with them to the festivals and eat “in the presence of the Lord” (Deuteronomy 12:6-7 (link is external)). “You must not eat in your own towns…the firstborn of your herds and flocks…. Instead, you are to eat them in the presence of the Lord your God at the place the Lord your God will choose” (verses 17-18). Deuteronomy 14:23 (link is external) is similar. The people were sharing the firstborn animals with the Levites.

Deuteronomy 15:19-20 (link is external) describes the dual uses of the firstborn animals: “Set apart for the Lord your God every firstborn male of your herds and flocks…. Each year you and your family are to eat them in the presence of the Lord your God at the place he will choose.” The firstborn animals were taken to the festivals, sacrificed, and shared with the Levites.

Holy things could be given to the Levites and eaten at the festivals. Just as firstlings had dual use, the tithe could, too. The tithe for Levites and the tithe for festivals may have been the same tithe. Ten percent was enough to cover all worship expenses, including festival meals and the support of the Levitical system. God simply designated more than one use for his ten percent.

It is true that first-century Jews had a two or three-tithe system. The apocryphal book of Tobit mentions it; so does Josephus. The translators of the Septuagint seem to have understood it this way, too. However, we cannot accept them as authoritative. First-century Jews sometimes commanded more than was really required.

At the end of every three years of farming, the Israelites were to set aside a tithe for the Levites, resident aliens, orphans and widows (Deuteronomy 14:28-29 (link is external); 26:12-15 (link is external)). It is not clear whether this was an additional use of a previous tithe, or an additional tithe.

shalom......