PART 2
A SPIRIT OF PROPHECY STUDY ON THE SECOND TITHE
This particular study answers the question as to what tithe was given to widows, orphans and the poor according to Deuteronomy 26:12-13. The question arose from this statement of Ellen White quoted in the first study above.
“In the sixth chapter of Acts, we are shown how, when men were to be selected to fill positions in the church, the matter was brought before the Lord, and most earnest prayer was offered for guidance. The widows and fatherless were to be supported by contributions from the church. Their wants were not to be relieved by the church, but by special donations. The tithe was to be consecrated to the Lord, and was always to be used for the support of the ministry.” {1MR 191.3}
How can this be when Deuteronomy 26:12 says, “When you have finished laying aside all the tithe of your increase in the third year–the year of tithing–and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled…”?”’
TWO TITHES
There are actually two tithes that God required of His people in the Old Testament. They are simply referred to as the first and the second tithe. The first tithe was 10% and was exclusively for the Levites connected with the service of the sanctuary or temple. In practice, they may differ in how they are given today due to changed circumstances but in principle they still hold in the New Testament. Ellen White said, “Circumstances alter cases.” {2MR 100.2}. Once again, since we are dealing with issues in the Remnant Church, The Seventh day Adventist Church, we will lean heavily on inspired instruction from the Spirit of Prophecy.
“The tithe (referring to first tithe of 10%) was to be exclusively devoted to the use of the Levites, the tribe that had been set apart for the service of the sanctuary. But this was by no means the limit of the contributions for religious purposes. The tabernacle, as afterward the temple, was erected wholly by freewill offerings; and to provide for necessary repairs and other expenses, Moses directed that as often as the people were numbered, each should contribute a half shekel for “the service of the tabernacle.” In the time of Nehemiah a contribution was made yearly for this purpose. See Exodus 30:12-16; 2 Kings 12:4, 5; 2 Chronicles 24:4-13; Nehemiah 10:32, 33. From time to time sin offerings and thank offerings were brought to God. These were presented in great numbers at the annual feasts. And the most liberal provision was made for the poor.” {PP 526.1}
“To promote the assembling of the people for religious service, as well as to provide for the poor, a second tithe of all the increase was required. Concerning the first tithe, the Lord had declared, “I have given the children of Levi all the tenth in Israel.” Numbers 18:21. But in regard to the second He commanded, “Thou shalt eat before the Lord thy God, in the place which He shall choose to place His name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always.” Deuteronomy 14:23, 29; 16:11-14. This tithe, or its equivalent in money, they were for two years to bring to the place where the sanctuary was
established. After presenting a thank offering to God (out of the second tithe), and a specified portion to the priest, the offerers were to use the remainder for a religious feast, in which the Levite, the stranger, the fatherless, and the widow should participate. Thus provision was made for the thank offerings and feasts at the yearly festivals, and the people were drawn to the society of the priests and Levites, that they might receive instruction and encouragement in the service of God.” {PP 530.1}
“Every third year, however, this second tithe was to be used at home, in entertaining the Levite and the poor, as Moses said, “That they may eat within thy gates, and be filled.” Deuteronomy 26:12. This tithe would provide a fund for the uses of charity and hospitality.” {PP 530.2}
NOTE: The second tithe was managed by the individual and not the Levites in contrast with the first tithe. This second tithe belongs to the category of offerings and also charity and hospitality (PP. 530.1 & 530.2). This tithe could be used at home (“within thy gates”) and not at the storehouse (the church) as was with the first tithe.
WHAT’S THE MODERN APPLICATION OF SECOND TITHE?
Since we do not have a literal Israel gathering at a literal temple in a literal Jerusalem as God had commanded them to appear there 3 times a year with these tithes (Deut. 16:16-17), we must conclude that the principles remain even though the structures are taken away. The principle was that of systematic benevolence on both tithes and offerings.
The second tithe would refer to all the offerings we give for other ministries in the church (including development funds, special collections for a needy case, funding a church project etc.) or at individual level (Helping widows and orphans in your neighborhood individually, special case brought to your individual attention). This makes practical the judgment scene of Matt. 25 in which the King says, “I was hungry and you gave Me food; I was thirsty and you gave Me drink; I was a stranger and you took Me in; I was naked and you clothed Me; I was sick and you visited Me; I was in prison and you came to Me.’ Matthew 25:35-36
HOW MUCH DID THE CHILDREN OF ISRAEL SPEND PER YEAR?
“The contributions required of the Hebrews for religious (mostly first tithe and regular freewill offerings connected to temple services) and charitable (mostly drawn from second tithe ) purposes amounted to fully one fourth of their income. So heavy a tax upon the resources of the people might be expected to reduce them to poverty; but, on the contrary, the faithful observance of these regulations was one of the conditions of their prosperity. On condition of their obedience God made them this promise: “I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field. . . . And all nations shall call you blessed: for ye shall be a delightsome land, saith the Lord of hosts.” Malachi 3:11. {PP 527.1}
In our giving today, we can simply calculate our giving at the end of the week or month or year and see where we fall. As you practically find that out you will know how to apportion your weekly or monthly tithe and offerings to fit God’s ideal as it was with Israel (25%).
SECOND TITHE MADE PRACTICAL TODAY
“Not only does God require the tithe, but He requires that all we have be used to His glory. There must be no spendthrift habits; it is God’s property that we are handling. Not one dollar or one shilling is our own. The squandering of money in luxuries deprives the poor of the means necessary to supply them with food and clothing. That which is spent for the gratification of pride in dress, in buildings, in furniture, and in decorations, would relieve the distress of many wretched, suffering families. God’s stewards are to minister to the needy. This is the fruit of pure and undefiled religion. The Lord condemns men for their selfish indulgence while their fellow beings are suffering for the want of food and clothing. . . . {CS 299.3}
“Let everyone have a self-denial box in his home, and when he would spend pennies and shillings in self-gratification let him remember the needy and starving in Africa and India and those close by his own door. There are poor among us. Practice economy, and in every line present your case to God. Ask Him to give you the spirit of Christ, that you may be in every sense of the word Christ’s disciples and receive His blessing.” {WM 273.1}
A SPECIAL BUILDING FUND WAS A SECOND TITHE:
“I ceased not to pray that means might come from some source for the completion of the medical institution in Australia. I made appeals at several general meetings. But many needy fields were calling for help. The Lord instructed me to call upon our brethren and sisters in Australasia to awake, and rally to the help of the Sydney Sanitarium, doing all in their power to set this institution in operation as soon as possible. They were asked to study the situation carefully and prayerfully, and to depend largely upon themselves to complete the building.” {Needs, July 4, 1903 par. 20}
“Our fellow laborers in Australasia responded cheerfully and heartily. The second tithe was set apart to increase the building fund. Many gifts of money, labor, and material, representing untold self- denial, were made”. {Needs, July 4, 1903 par. 21}
While Ellen White completely disallowed the use of the first tithe for any building projects and church renting, she saw the second tithe as a flexible offering that could meet a particular need depending on the prevailing circumstances.
SPECIAL FUNDS ARE PART OF SECOND TITHE
“The poor among God’s people must not be left without provision for their wants. Some way must be found whereby they may obtain a livelihood. Some will need to be taught to work. Others who work hard, and are taxed to the utmost of their ability to support their families, will need special assistance. We should take an interest in these cases and help them to secure employment. There should be a fund (a modern application of second tithe) to aid such worthy poor families who love God and keep His commandments.” {WM 179.1} (Brackets Mine)
“In every church there should be established a treasury for the poor (This is the second tithe). Then let each member present a thank offering to God once a week or once a month, as is most convenient (I see this as the second tithe principle). This offering will express our gratitude for the gifts of health, of food, and of comfortable clothing. And according as God has blessed us with these comforts will we lay by for the poor, the suffering, and the distressed. I would call the attention of our brethren especially to this point. Remember the poor. Forego some of your luxuries, yea, even comforts, and help those who can obtain only the most meager food and clothing. In doing for them you are doing for Jesus in the person of His saints. He identifies Himself with suffering humanity. Do not wait until your imaginary wants are all satisfied. Do not trust to your feelings and give when you feel like it and withhold when you do not feel like it. Give regularly, either ten, twenty, or fifty cents a week, as you would like to see upon the heavenly record in the day of God. {5T 150.4} (Brackets Mine)
CONCLUSION
Since we do not have the literal Levitical system in literal temple God calls us to go beyond the 10% in our giving for the sake of the poor and certain special projects that the church may have from time to time. Make your giving (the second tithe) regular especially for missionary work or for charity work. You may call the poor, orphans and widows to your home and cater for them from the second tithe as it was in the Old Testament. You may send it for an evangelistic work where the evangelists are not paid from the first tithe as it should be. You can apply it to a church project that needs that is to be completed such as schools or sanitariums. This God leaves with you to pray for wisdom to know how best you can give the second tithe.
“Methods of helping the needy should be carefully and prayerfully considered. We are to seek God for wisdom, for He knows better than shortsighted mortals how to care for the creatures He has made. There are some who give indiscriminately to everyone who solicits their aid. In this they err. In trying to help the needy, we should be careful to give them the right kind of help. There are those who when helped will continue to make themselves special objects of need. They will be dependent as long as they see anything on which to depend. By giving undue time and attention to these, we may encourage idleness, helplessness, extravagance, and intemperance.” {6T 277.4}
“When we give to the poor we should consider: “Am I encouraging prodigality? Am I helping or injuring them?” No man who can earn his own livelihood has a right to depend on others.” {6T 278.1}
Let us make it practical. How can the church do this as a body?
1. Have a special church committee to handle the needy and report to the church
“Men and women of God, persons of discernment and wisdom, should be appointed to look after the poor and needy, the household of faith first. These should report to the church and counsel as to what should be done.” {6T 278.4}
2. We should encourage independence rather than dependence
“Instead of encouraging the poor to think that they can have their eating and drinking provided free or nearly so, we should place them where they can help themselves. We should endeavor to provide them with work, and if necessary teach them how to work. Let the members of poor households be taught how to cook, how to make and mend their own clothing, how to care properly for the home. Let boys and girls be thoroughly taught some useful trade or occupation. We are to educate the poor to become self-reliant. This will be true help, for it will not only make them self-sustaining, but will enable them to help others.” {6T 278.5}
GOD BLESS YOU AS YOU PREPARE TO USE GOD’S MEANS ACCORDING TO HIS WILL.
Study compiled by Ev. Moses Wasonga. All your comments and critique may be forwarded to: mosewasonga@gmail.com .