What are the three types of tithes?

Tithing is a well-known concept in the Judeo-Christian tradition, often associated with giving a portion of one’s income to support religious institutions or the needy. However, a closer look at the Hebrew Bible reveals that the practice of tithing was much more complex and structured than many realize today. Ancient Israelite society recognized not just one, but three distinct types of tithes, each with its own purpose, timing, and beneficiaries.

The First Tithe: The Levitical Tithe

The first and most fundamental tithe in ancient Israel was the Levitical tithe, also known simply as “the tithe.” This tithe is described in texts such as Numbers 18:21-24 and Leviticus 27:30-33. According to these passages, the Israelites were commanded to give one-tenth (a “tithe”) of all the produce of their land—grain, fruit, and livestock—to the Levites.

The Levites were one of the twelve tribes of Israel, set apart for religious service. Unlike the other tribes, the Levites did not receive a territorial inheritance in the land of Canaan. Instead, their inheritance was to serve in the tabernacle (and later the temple) and to assist the priests in their ritual duties. Because they had no land of their own to farm, the Levites depended on the tithes of the other tribes for their sustenance.

The Levitical tithe ensured that the religious functions of the nation were supported and that those who dedicated their lives to spiritual service did not go without material provision. In this sense, the Levitical tithe can be seen as an ancient form of institutional support, providing for the needs of clergy and temple workers and recognizing the value of spiritual leadership within the community.

The Second Tithe: The Festival or Pilgrimage Tithe

In addition to the Levitical tithe, the Torah describes a second tithe, sometimes called the Festival Tithe or the Pilgrimage Tithe. This tithe is detailed in Deuteronomy 14:22-27 and 26:12-15. According to these passages, after setting aside the tithe for the Levites, the Israelites were to set aside a second tenth of their annual produce.

This second tithe was not given away to religious officials or to the poor but was instead meant to be consumed by the tither and their family in Jerusalem during the major religious festivals. These festivals—Passover, Shavuot, and Sukkot—were times of communal gathering and joyful celebration in the presence of God. The second tithe provided the means for all Israelites, regardless of economic status, to participate fully in the spiritual and social life of the nation.

If the journey to Jerusalem was too long to carry the produce itself, the law allowed the tither to convert the tithe into money, take it to Jerusalem, and purchase food and drink there (Deuteronomy 14:24-26). The second tithe fostered a sense of belonging, gratitude, and celebration. It also reinforced the idea that worship was not only about sacrifice and duty but about joy, community, and shared abundance.

The Third Tithe: The Poor Tithe

The third type of tithe is sometimes called the Poor Tithe or the Tithe for the Needy. This tithe is described in Deuteronomy 14:28-29 and 26:12-15. Unlike the first two tithes, which were annual, the third tithe was collected every third and sixth year of a seven-year cycle known as the Shemittah or sabbatical cycle.

In the third and sixth years, instead of taking the second tithe to Jerusalem for personal celebration, the Israelites were commanded to set aside a tenth of their produce for the Levites, the foreigners (sojourners), the orphans, and the widows—essentially, society’s most vulnerable members. This tithe was stored in the local towns and distributed so that “they may eat and be satisfied.”

The third tithe reveals the deep ethical concern woven into the fabric of biblical law. It was not enough to worship God through ritual and celebration; true faith also required caring for those in need. The Poor Tithe was a practical expression of justice and compassion, ensuring that no one in the community was left behind or neglected, especially during times of plenty.

How the Three Tithes Worked Together

The system of three tithes might sound confusing, but it was carefully designed to meet a variety of spiritual, communal, and social needs. Each year, Israelites would set aside the first tithe for the Levites (10%), and then a second tithe (another 10%) either for personal use in Jerusalem (in years 1, 2, 4, and 5) or for the poor (in years 3 and 6). The seventh year was a Sabbath for the land, and no tithing was required because the fields were left fallow and open to all.

This overlapping system meant that, in most years, about 20% of an Israelite’s produce was set aside for tithing purposes, with the focus shifting every few years to ensure both religious institutions and vulnerable populations were cared for. The system cultivated a rhythm of giving, celebration, and compassion, shaping the identity and values of the nation.

The Spiritual and Social Implications of the Tithing System

The three-tithe system of ancient Israel was about much more than fundraising or taxation. It reflected a holistic vision of life, where spiritual devotion, communal celebration, and social justice were inseparable. By supporting the Levites, the Israelites maintained the spiritual health of the nation. By celebrating together in Jerusalem, they nurtured unity and joy. By caring for the poor and marginalized, they lived out the deepest values of their faith.

This system also served as a constant reminder of God’s sovereignty and generosity. The land, the harvest, and the increase were ultimately seen as gifts from God. Tithing was an act of acknowledgment and gratitude, a way of recognizing that abundance was to be shared and enjoyed by all, not hoarded by a few.

Debates and Interpretations Throughout History

In Christian history, tithing has often been spiritualized or adapted, with churches encouraging members to give a tenth of their income to support ministry and charity. However, the original three-tithe system of ancient Israel remains a fascinating example of how religious law can shape a society’s approach to worship, community, and justice.

Lessons for Today

While the specific practice of the three tithes is no longer observed in its biblical form, its principles continue to resonate. The idea that spiritual life involves more than personal devotion—that it includes supporting religious institutions, participating in communal celebration, and caring for the vulnerable—is as relevant now as it was thousands of years ago.

Faith communities today can draw inspiration from the wisdom of the three tithes by:

• Ensuring that spiritual leaders and institutions are supported so they can serve the community effectively.
• Creating opportunities for inclusive celebration, where everyone can participate regardless of economic status.
• Making care for the poor and marginalized a central aspect of religious practice, not just an afterthought.

By embodying these values, modern believers can honor the spirit of the biblical tithe and contribute to more just, joyful, and compassionate communities.

Conclusion

The three types of tithes in the Hebrew Bible—the Levitical Tithe, the Festival Tithe, and the Poor Tithe—offer a window into the heart of ancient Israelite religion and society. Far from being a simple rule about giving, the tithing system was a comprehensive way of life that integrated worship, celebration, and justice.