TITHE, TITHES (tith, tithes), (Heb.
inah-as-ayr', a tenth, Lev. xxvii:3o, 31, 32, etc.; Sept. SeKarn, dek-at'ay, a tenth, a part; Vulg, de The Hebrew term is plainly derived from the word signifying 'ten,' which also means 'to be rich ;' hence ten is the rich number, because in cluding all the units under it. This number seems significant of completeness or abundance in many passages of Scripture. Jacob said unto Laban, 'Thou bast changed my wages these ten times' (Gen. xxxi :41) ; 'Am not I better to thee than ten sons?' ( t Sam. i :8). 'These ten times have ye reproached me' ( Job xix :3) ; 'Thy pound bath gained ten pounds' (Luke xix:i6), etc. This number, as the end of less numbers and beginning of greater, and as thus signifying perfection, suf ficiency, etc., may have been selected for its suit ableness to those Eucharistic donations to relig ion, etc., which mankind were required to make probably in primeval times. Abraham gave to Melchizedec, 'priest of the most high God,' a tenth of all the spoils he had taken from Chedorlaomer (Gen. xiv :2o; Heb. vii :4). The incidental way in which this fact is stated seems to indicate an established custom. Jacob's vow (Gen. xxviii: 22) seems simply to relate to compliance with an established custom; his words are, literally, 'And all that thou shalt give me, I will assuredly tithe it unto thee.' (1) Mosaic Law. The Mosaic law, therefore, in this respect, as well as in others, was simply a reconstitution of the patriarchal religion. Thus, the consecration of a portion of the military spoils is commanded (Num. xxxi :31, sq.). For the law concerning tithes generally, see Lev. xxvii :30, etc., where they are first spoken of as things al ready known.
These tithes consisted of a tenth of all that re mained after payment of the first-fruits of seeds and fruits, and of calves, lambs, and kids. This was called the first tithe, and belonged to God as the sovereign and proprietor of the soil (Lev. xxvii :30-32; 2 Chron. xxxi :5, 6). The proceeds of this rent, God, as king, appropriated to the maintenance and remuneration of his servants the Levites, to be paid to them in their several cities (Num. xviii:21-24). A person might redeem or
commute in money his tithes of seeds and fruits, by adding the value of a fifth part to them (Lev. xxvii:30. Out of this tithe the Levites paid a tenth to the priests, called the tithe of tithes, or tithe of holy things (Num. xviii :26-28) ; and an other tithe of the produce of the fields belong ing to their cities (ver. 29). The first tithe be ing paid, the proprietor had to set apart out of the remainder a second tithe, to be expended by him in the courts of the tabernacle, in entertaining the Levites and his own family, etc. (Dent. xii: t7). If the trouble and expense of transporting this second tithe in kind to the tabernacle were too great, he might turn it into money, but this he must take in person, and expend there for the appointed purpose (verses 24-28). It seems that the people were left to their own consciences in regard to the just payment of their tithes, subject. however, to the solemn declaration 'before the Lord,' which they were required to make con cerning it every third year (Dent. xxvi:12-16). Possibly the Levites were not prohibited from taking due care that they received their rights, inasmuch as in later times, at least, they paid their own tithes to the priests under sacerdotal supervision (Neh. x:38).
(2) Moderate Payments. Upon examination it will be found that the payments required by Moses of the Jewish people were exceedingly moderate, and were no doubt easily borne till they chose to incur the additional expenses of a regal estab lishment. It pleased God, while sustaining the relation to them of sovereign and proprietor of the land, to acquire the same quitrent of one tenth which was usually paid to the kings in other nations (1 Sam. viii is, 17). Aristotle speaks of it as 'an ancient law' at Babylon ((Economic. lib. ii. sub fin.).