If you have been in a church for any amount of time then you have probably heard about tithing. A tithe is defined as a tenth or 10% of our increase. You have also probably heard that there is a tithe that we give to God and a second tithe that we save for the Feasts each year. Then, every once in a while there is mention of a third tithe! A whole year where we save up 30% of our increase for 3 different purposes!

I heard about it when I was younger but didn’t bother doing anything about it because nobody really explained what it was, who it was for, when we should keep it, or why we should do it. My wife and I are currently in our third tithe year and we have been extremely blessed. I don’t have time to go in depth for each of these but my wife got a surprise promotion at her job which happened to cover the expenses for me to go back to school. We were able to buy a house when we thought it would take us several years to save up a small down payment and didn’t even know if the deal would go through until the very last minute. And there are many more!

Let’s go over who the third tithe is for, when it is to be kept, and why we should keep it today.

Who is the third tithe for?

Deuteronomy 14:27-29 – Notice each person mentioned here does not have a way of getting a physical inheritance or provider. God is their provider and inheritance and He is working through us at a physical level to mold and shape our minds to be like His.

Deut. 18:1-2 – Priests and Levites: The Lord is their inheritance.

Prov. 23:10-11 – Orphans: The Lord is their Redeemer.

Spiritual significance:

· Poor: We are all poor in spirit and life until Christ gives us life (John 10:10)

· Orphans: We are all fatherless until we recognize that God is our Father (Gal. 4:6-7)

· Widow: We are all widows until we are married to our husband, Christ (Isa. 54:4-6)

When is the third tithe year observed?

How can we know when the third and sixth years are when we don’t have a first year? When should we start the year? Some people will say that the year can start from when you were baptized, or the Passover or Feast of Tabernacles closest to your baptism date since those were the harvest times. The year someone was baptized is usually the starting year for most people because that’s when they initially learned about the third tithe and it’s easier to remember. Let’s see what other information we can find in the Bible:

Leviticus 25 – The Israelites were told to farm their land for 6 years and then let the land rest on the seventh year. This cycle was to be completed seven times which would be 49 years. The 50th year, or the year of Jubilee, is also a year of rest for the land and no farming is to be done.

Leviticus 25:8-10 – We find here that the land Sabbaths and the year of Jubilee revolve around the Day of Atonement. This would give us the Day of Atonement as being the beginning and end of our third tithe year every third and sixth year of a seven year cycle. So it seems acceptable for us to be able to start this tithe counting from Atonement the year we were baptized.

What a beautiful concept and opportunity God has given us! This adds a whole new facet to the Day of Atonement about being released from sin, redeemed by our Creator, and gaining an inheritance. It isn’t a coincidence that Atonement precedes the Feast of Tabernacles which pictures the millennium and coming Kingdom of God.

Why should we observe it today?

God says to do it, and it is something that we can do to help people in need. As Christians this is something we should be striving to do on a regular basis. We are told in the scriptures to not forget the widows and orphans and to not harden our hearts when dealing with the poor. This tithe is for the people “within our gates” which could also mean our sphere of influence (people we know). This tithe can be given to a widow or orphan who is a relative, friend or stranger. Or since the church has stated that the levitical work is being done by the ministers today, the money could be given to a minister of Christ who is in need. Otherwise it is best to send the tithe to the headquarters of your church so that it can be distributed to people who are in need.

God blesses us for tithing.

Deuteronomy 26:12-19 – At the end of the third tithe year we can come before God and ask for a blessing. It is our reward for good behavior, for doing what God has asked us to do. What would you ask for? (also ref. Malachi 3:8-12)

Conclusion:

My wife and I have been able to see God’s hand in our lives and that is essentially one of the main reasons for tithing. God doesn’t need it, but we need God and this is one of His ways of teaching us to rely on Him. We covered who the third tithe is for (Levite, stranger, orphan, widow), that we can keep it from the year we are baptized closest to the Day of Atonement, and that we learn valuable lessons and build faith by observing it today.

The third tithe embodies many subjects: tithing, land Sabbaths, year of Jubilee, Atonement, faith, blessings, widows, orphans, Levites, inheritance, and more. I hope that this brief overview of the third tithe intrigues you enough to study and ask questions about these subjects and to gain a greater understanding about the awesome future God has in store for those who believe and trust in Him.

Discussion Questions:

1. Does every third year just mean to tithe every 3 years?

2. Should we save up the third tithe in the years preceding it so that the tithe is spread out over 3 years?

3. Does anyone have any examples of how God has intervened in their lives during their third tithe year?

4. What if you don’t have enough money to cover your expenses and will go into debt if you tithe?

5. Did the Levites pay third tithe? Should the ministers today pay third tithe?

6. Since the Bible doesn’t call this the “third” tithe, what factors distinguish this tithe from the other 2 tithes?

7. Should you still pay the third tithe if you are already paying for a similar service through the government by your taxes? What if your taxes are less than 10% for this service?

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