tithe

A tenth part of one’s income set aside for special purposes. Tithing was very common throughout the ancient Near East, either for the support of a sanctuary or for nonsacral purposes. Apparently, tithing was understood and practiced differently at different times and localities throughout the biblical period. Most biblical texts concerning the tithe agree that it serves some sacral purpose and presuppose that it was mandatory, but they differ as to how it was expended and by whom. In the time of Ezra and Nehemiah, the tithe was a tax collected at the Temple to support the priests and Levites (Neh 10:37-38; Neh 12:44; Neh 13:5; Neh 13:12). The zeal of some who tithed even their spices was noted by Jesus, who criticized such people for neglecting more important religious and ethical demands (Matt 23:23). He did not, however, condemn the practice of tithing as such, but indeed indicated it was something one should do.