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Easton's Bible Dictionary
The first Mosaic law on this subject is recorded in Leviticus 27:30-32 . Subsequent legislation regulated the destination of the tithes (Numbers 18:21-24,26-28; Deuteronomy 12:5,6,11,17; 14:22,23 ). The paying of the tithes was an important part of the Jewish religious worship. In the days of Hezekiah one of the first results of the reformation of religion was the eagerness with which the people brought in their tithes (2 Chronicles 31:5,6 ). The neglect of this duty was sternly rebuked by the prophets (Amos 4:4; Malachi 3:8-10 ). It cannot be affirmed that the Old Testament law of tithes is binding on the Christian Church, nevertheless the principle of this law remains, and is incorporated in the gospel (1 Corinthians 9:13,14 ); and if, as is the case, the motive that ought to prompt to liberality in the cause of religion and of the service of God be greater now than in Old Testament times, then Christians outght to go beyond the ancient Hebrew in consecrating both themselves and their substance to God.
Every Jew was required by the Levitical law to pay three tithes of his property (1) one tithe for the Levites; (2) one for the use of the temple and the great feasts; and (3) one for the poor of the land.
These dictionary topics are from M.G. Easton M.A., D.D., Illustrated Bible Dictionary, Third Edition, published by Thomas Nelson, 1897. Public Domain.
Easton, Matthew George. Entry for 'Tithe'. Easton's Bible Dictionary. https://www.studylight.org/dictionaries/eng/ebd/t/tithe.html. 1897.