When we think about tithing, it is too easy to fall back into the sort of legalism that Jesus criticized. Instead, this passage invites us to consider tithing in terms of blessings.

First, we should consider those who benefit from the tithe. The last verse of the passage reminds us that Old Testament people gave a tenth of everything their fields and flocks had produced to the Levites. They, instead of growing their own food, were supposed to devote themselves completely to the work of the Lord, which at that time meant maintaining and operating the Temple of God.

Now, it’s true that we don’t have to worship God at a particular Tabernacle or Temple anymore – now that Christ has offered up a complete and perfect sacrifice for all those who trust in Him, believers can worship God anytime, and anywhere. But since the Church has now spread all around the world, and since there are countless others who need to hear the Gospel so they might believe in Christ and be saved, can we imagine that we should give any less to further the work of the Kingdom than those Old Testament people did?

But verse 29 reminds us that there were others who were to receive blessings from the tithes of the people. The sojourners were travellers or strangers, and thus had no land of their own to grow food. The orphans and widows had no one to provide for them, and were helpless to feed themselves. Can we doubt there are still many among us today who are truly needy and helpless? Do we imagine that their needs are any less serious than in the days when God told His people to give a tenth of their income to help them?

But there’s one more group who were blessed by tithing – the people of God themselves. In verses 23 and 26, God reminds the people that they are to share in the blessing of the tithe (see Leviticus 7:11-18). As God’s portion was burned up on the altar, as the smoke ascended into heaven, those who brought the offering were to eat their portion. They thus understood that, in a very real way, they were sitting down to eat with God. They were drawing close to God. Sharing what they had with God taught them to fear, to respect and obey God, as verse 23 says. But bringing their gifts also brought them great joy, as verse 26 says.

Do we want to further the work of the Kingdom? Do we want to bless those who are truly needy? Do we want not just to obey God but also to rejoice in His presence? Then maybe we ought to take another look at tithing.

Deuteronomy 14:22-29 (ESV)

22 “You shall tithe all the yield of your seed that comes from the field year by year.
23 And before the LORD your God, in the place that he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock, that you may learn to fear the LORD your God always.
24 And if the way is too long for you, so that you are not able to carry the tithe, when the LORD your God blesses you, because the place is too far from you, which the LORD your God chooses, to set his name there,
25 then you shall turn it into money and bind up the money in your hand and go to the place that the LORD your God chooses
26 and spend the money for whatever you desire– oxen or sheep or wine or strong drink, whatever your appetite craves. And you shall eat there before the LORD your God and rejoice, you and your household.
27 And you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you.
28 “At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns.
29 And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the LORD your God may bless you in all the work of your hands that you do.