The question of the “three tithes” in the Old Testament is a theological discussion in which the interpretation of several legal texts in the Torah plays a key role. Some researchers see one tithe with different purposes; others see three separate systems.
The first tithe—for the Levites
“To the children of Levi I have given all the tithe in Israel as an inheritance in return for the work they perform, the work of the tent of meeting.” Num 18:21
This is the most straightforward tithe: 10% of all harvest and flocks went to the Levites as support for the priestly ministry. The Levites, in turn, gave a tithe of what they received—for the priests (Num. 18:26).
Festival tithe — is it a separate tithe?
"Be sure to set aside a tenth of all that your fields produce each year. Eat it before the Lord your God… so that you may learn to fear the Lord your God always." Deut. 14:22–23
Deuteronomy 14 describes a tithe that was eaten at the festivals in Jerusalem (or converted into money for the journey). Discussion: is this the same tithe as in Numbers, but with a description of its use—or a separate "second tithe"?
"Third-year tithe" — for the poor
"At the end of every third year, set aside all the tithe of that year's produce and store it in your towns—for the Levite, the foreigner, the fatherless, and the widow." Deut. 14:28–29
Every third and sixth year, the tithe was directed not to the sanctuary but to local communities—to support the poor. Some scholars consider this a variation of the main tithe; others see it as a third separate system.
Adventist position
Seventh-day Adventists generally focus on one main tithe (10% for the support of ministers), which reflects the principle of Num. 18. The remaining texts describe complementary forms of giving—but not necessarily parallel tithes.
Practical meaning
Regardless of the number of tithes, the key principle remains unchanged:
- Supporting ministers (tithe to the church) is a Biblical norm, not a human tradition.
- Additional giving—for festivals, the poor, and mission work—is an expression of a generous heart.
- God does not need what is ours—but our generosity shapes us.
The Old Covenant system gives principles, not a mechanical code. The heart of a generous disciple understands the spirit of the law—and gives not only 10%, but as much as the neighbor needs and the Spirit calls for.
