Deuteronomy 14:22-29 – How to handle God's provision

God instituted tithing to the children of Israel for two reasons. Firstly it was a reminder to them that God was the source of their lives. In the offering of the tithe, they were in effect gratefully acknowledging that God owned them and that all they could have come from God. Secondly, through tithings, God was developing a more generous heart in each of them. So when everyone observed this instruction, the needs of the Levites and the less fortunate could be met. The generous gesture on their part would enable them to become a more caring community.

Here in Deuteronomy 14:22-29, God told them to offer a tenth of their produce, the grains, wine, olive oil, and all the firstborn of their livestock to Him. What they were instructed to do was to honor God and gratefully acknowledge Him as their provider. They would bring them to the place where God had put His name. This was clearly the place of worship. At first, this would be where the Tabernacle was erected and later in the temple when it was permanently built. The offering would be ceremoniously eaten at that place. However, God had graciously permitted them to convert their tithe into cash if they stayed too far from their place of offering. They would then bring the money there where they could purchase whatever was needed for the covenant and ceremonial meal with their family before the Lord. Here, God instructed them not to neglect the Levites in their provision.

They would adopt a different procedure at the end of every three years. They would not bring their tithes to the place specified earlier, but to a place in a store in the town where they were located. This was to help those without land, the orphans, the less fortunate people, the foreigners, and the Levites who had no possession of their own.  God was using His people to provide for this group of people. In so doing, the needy of the land would be cared for and they as a nation would be blessed.  

Underscoring the institution of the tithe is the call to love God with all our hearts, souls, minds, and strength, and to love our neighbors as ourselves. When we love God, we acknowledge that all that we have come from Him. We will then gladly tithe to His work. This instruction also encourages us to show care for our fellowmen who are in need. Tithing and giving are tangible expressions of our love for God and those in need. Let us be generous toward God, and also toward men!