The Law of Tithes, Firstlings, Votive and Freewill Offerings, and Heave-offerings (Deuteronomy 12:17-19).
But this exception of being allowed to eat in their own cities in the case of animals was not to apply to tithes, firstlings, peace offerings or heave-offerings (contribution offerings). These all had to be brought to the sanctuary to be offered before Yahweh, because they were distinctively His. They were set apart for Him. The first thing to recognise here is that Moses expects his listeners to know precisely what these ordinances refer to and to accept it without quibble. No explanations are yet given. And this is in fact because all had earlier been revealed through him as things that were to be offered to Yahweh and belonged to Him (in Exodus, Leviticus and Numbers). They were holy to Him. Thus they may only be used in accordance with His dispensing. They were as follows:
1). Tithes. These represented one tenth of all produce, both animal and vegetable, including here especially the grain, oil and vintage. This one tenth had to be separated off and dedicated to Yahweh. It was seen as holy to Him and therefore at His disposal. It was His. The principle was clear. However, the practise now became far more complicated, for now Yahweh sought to dispose of the tithe. Previously it had been the inheritance of the Levites. Now tithes were to be in such abundance that He would allocate them to provide for ritual meals for worshippers at the Sanctuary, by providing for the Levites everywhere, and by providing for the poor of the land.
The principle of tithing had already been declared in Leviticus 27:30-33 and Numbers 18:21-24. There the principle was that one tenth of all produce, both animal and vegetable, was Yahweh's and holy to Him. That was the basic principle. But Numbers 18:21-24 adds that it was to go to the Levites. Thus while they were in the wilderness it was all passed over to the Levites for their use, it was their inheritance (Numbers 18:21), and they were responsible to ensure that the priests received one tenth of what they received, a tithe of the tithe (Numbers 18:23-31). This was reasonable. Grain, vegetable produce and vintage productivity would be limited in the wilderness and there were many Levites, and at this stage they had no levitical cities with their productive land. The tithe therefore had as far as possible to be sufficient, along with the manna, to satisfy their ample numbers, and the priests' households had to be catered for as well. There would be little or no surplus of the one tenth of grain, vegetables and vintage. All would be needed for their use.
Thus when Moses spoke of tithes here he knew that the principle was ingrained within them that the tithe was the inheritance of the Levites. And for much of the time in the wilderness vegetable and grain tithes would be small, and sometimes non-existent. Indeed all Israel regularly depended on the manna, both people and Levites. Thus the Levites' tenth of these would all usually be required for their consumption.
But the introduction in Moses' speech of the fact that part of these tithes which had been sanctified to Yahweh could now be partaken of by those who offered them, as though it were regular practise, suggests that even in the wilderness the quantity of the tithes had proved too much for the Levites so that they had regularly arranged for the offerers to join them in their ritual meals before Yahweh at the different feasts. This excess would probably mainly have been of the one tenth of the animals, which would have been continually bearing, and this had seemingly become the custom. For there was no restriction placed on what the Levites did with their tithes at the sanctuary. In conditions like the wilderness, where all shared the hardships, camaraderie would be at its highest. Sharing their good things during feasts would be seen as a part of life. But because the tithes were sacred to Yahweh that could only be at the Sanctuary, and only the Levites could partake of tithes away from the Sanctuary, (apart from the three year tithe to be described later).
However, attention now turned to when they entered the land. Once there the produce would increase hugely and as Yahweh blessed them so the tenth portion would also expand hugely, especially the vegetable and grain tithes. There would be far more than the Levites, who would also possess, as a group, places in many cities (levitical cities), and the land around them with what they could produce, could possibly require. So the practise of sharing, which had grown up, was now approved of, with the condition that it all be eaten at the sanctuary because it was Yahweh's. The principle was not to change. The tenth portion was still Yahweh's and holy to Him, and one tenth of that had to go to the priests. But now part of the tithe could also be partaken of by the offerer and his household in a ritual meal at the sanctuary before Yahweh as an act of worship (Deuteronomy 14:22-27), as something being received from Yahweh. Yahweh was to be seen as dispensing His gracious gifts to them at His holy place out of what they had given Him.
There would still necessarily be large amounts over, which, it would be understood, were then to go to the Levites, whose interests had to be protected (they were not to be forsaken). The amount of produce in Israel would in good years be huge, and just one tenth would be huge. And it is probable that all these arrangements for the tenth would be watched over by the Levites, for they had the responsibility of ensuring that the priests received their tenth of the tenth. The tithe of the whole year was far more than could be eaten at ritual meals even of the most generous proportions, thus the Levites would still be well provided for, and it should be noted that the Levites, as Yahweh's inheritance, could partake of their tithe anywhere (Numbers 18:31), ‘you shall eat it in every place'.
The management and checking of the tithes, and the giving of advice in respect to them, together with the apportioning of a tenth to the priests, would be a huge task. Many of the people would be innumerate, and not well acquainted with the Law, and would find that they needed help and guidance. The oversight of this was clearly the responsibility of the Levites.
It is noteworthy that of the tithes only the vegetable and grain tithes are mentioned here. This is probably because the meat element of the ritual meals would be provided for out of the firstlings, the votive offerings and the freewill offerings. The general tithe of domestic animals born would thus not be required. But it still belonged to Yahweh. If this be the case that would therefore all go to the Levites' households, with the priests' households receiving their portion. It may be that many of the animals would be kept alive to provide animals to graze on the joint land owned by the Levites/priests around their cities, and to provide them with milk, etc. Leviticus 13:32, which speaks of ‘whatever passes under the rod', may be seen as confirming that these tithes were supervised, presumably by the Levites.
However, a new principle is also later described in Deuteronomy 14:28-29; Deuteronomy 26:12-14 for every third year. In that year the whole tithe, (still sanctified to Yahweh), will be given by the people to the Levites and stored in the people's cities to be used to assist the poor and needy, the resident alien, and the Levites themselves. Indeed the offerers were to take pride in the fact before Yahweh that they had handed it over as commanded (Deuteronomy 26:13). This would be stored and dispensed over the three years that followed, presumably by the Levites. (Someone would need to be responsible for this huge and important task throughout the country). The inclusion of the Levites here as also possible recipients, in spite of their receiving their parts of the regular tithes in the other two years, would cater for bad periods when there had been shortages. Unlike the offerers they were not to be excluded in the third year.
(This storing in their cities may simply refer to the whole of the tithe which was not partaken of in the ritual meals, otherwise there would be no ritual meals that year, thus by it making provision for the poor. But more probably it means that in that year the people were to provide for their ritual meals out of their own share of their produce as an act of kindness to the poor and needy. We can take it that this third year tithe did not have to be brought to the sanctuary first, for it was to be available in its original form, not turned into silver - contrast Deuteronomy 14:25).
So the law of tithing, the setting apart of one tenth to Yahweh, has now expanded so that the tithe was used as follows:
a). A proportion of the tithe could be consumed by the people at sacred feasts at the Dwellingplace of Yahweh.
b). Every third year the tithe would be set apart for the Levites, the orphans, the widows and the resident aliens.
c). The remainder of the tithes would go to the Levites.
d). One tenth of all tithes was to go to the priests.
2) Firstlings. All the firstborn (those male animals which first opened the womb) were Yahweh's because He had delivered them from Egypt, and must thus be dedicated to Yahweh (Exodus 13:1; Exodus 13:11-13; Exodus 22:29-30; Exodus 34:19; Numbers 3:13; Numbers 8:16-17) and as such they were for the priests to dispose of, sharing them with their families, once they had been slaughtered and the necessary parts sacrificed on the altar (Numbers 18:15-18). And all firstlings of the flocks and herds which were firstfruits were to be for the Levites and priests (the new crop of each season). It seems here also that such was the abundance of these that the custom had grown up that the offerer and his household could also partake of parts of them in ritual meals at the Sanctuary (Deuteronomy 15:19-22). Otherwise Aaron and his sons and the Levites would not have known what to do with the abundance. Unlike some offerings no restriction is ever laid on the firstlings as forbidding them to be eaten by any who are clean.
3) Votive offerings and freewill offerings. These were peace (wellbeing) offerings, the former offered in respect of vows, the latter simply a freewill offering to Yahweh. They were to be slaughtered in the court of the Sanctuary, the blood applied to the altar, a part offered on the altar (including the fat and vital parts), portions given to the priests, and the remainder to be eaten by the offerer and his household and friends (compare Leviticus 7:11-21).
4) The heave offering of their hand (‘the offering that is lifted up in the hand'). For this compare Deuteronomy 18:4; Deuteronomy 26:2; Exodus 29:27-28; Leviticus 7:14; Leviticus 7:32; Leviticus 10:14-15; Numbers 5:9; Numbers 6:20; Numbers 15:19-21; Numbers 18:8-29; Numbers 31:29; Numbers 31:41. The heave offering (or ‘contribution' offering) was a part of an offering which was set apart for the priests. It was possibly presented before Yahweh by being lifted up before Him and was for the consumption of the priests and their families in a clean place. The heave/contribution offering of a peace offering comprised the thigh, which went to the officiating priest (Leviticus 7:30-34). (The priests also received the shoulder as a ‘wave offering'). A further heave/contribution offering was of unleavened cakes mingled with oil and unleavened wafers anointed with oil, and cakes mingled with oil of fine flour soaked. This was taken from among the offerings of the same which were made with the peace offerings, and was again for the priests (Leviticus 7:14). Once they were in the land a heave/contribution offering was also to be made of the first of the dough (Numbers 15:19-21). A heave/contribution offering could further be made for the priests of a proportion of spoils gained in battle (Numbers 31:29; Numbers 31:41). These heave offerings (or ‘contributions') were specifically for the priests.
‘ You (thou) may not eat within your gates the tithe of your grain, or of your new wine, or of your oil, or the firstlings of your herd or of your flock, nor any of your vows which you vow, nor your freewill-offerings, nor the heave-offering of your hand, but you shall eat them before Yahweh your God in the place which Yahweh your God shall choose, you, and your son, and your daughter, and your man-servant, and your maid-servant, and the Levite who is within your gates, and you shall rejoice before Yahweh your God in all that you put your hand to.'
All these offerings were holy to Yahweh. They belonged to Him. Thus they could only be eaten at the appointed place, the site in which the Tabernacle was situated in the presence of Yahweh (‘before Yahweh'). These words were spoken to all Israel. It is not saying that all Israel could eat all that is mentioned. ‘All Israel' included overall the priests and the Levites. The point here is thus not to say that all could eat of any of these offerings, but that whoever had the right to eat of them should only do so at the place that Yahweh had chosen to set His name and dwelling there and in His presence. They were not to be eaten in their own cities and towns (‘within their gates'). The details of these offerings are given above. All are to participate in one or the other, including servants and bondspeople, and Levites. Care was to be taken to ensure that the Levites did not go short. This command was to the people as a whole. The Levite was permitted to eat the tithe anywhere.
The point for us from all this is that we too should have certain things that we do which are sacred to Yahweh and which we must seek His presence about. The first is our prayer life, for thereby we make our offering of praise and thanksgiving (Hebrews 13:15). The next is the giving of our lives as we present our bodies to Him as a living sacrifice to be transformed to do His will (Romans 12:1-2). The next is our Christian giving, our ‘tithes', for by how we give we demonstrate how much we love God (Mark 12:41-44; Luke 12:31-48). And so we could go on. In all these we must come to God's presence and seek His will concerning them.
‘ Take heed to yourself that you do not forsake the Levite as long as you live in your land.'
But the warning comes that the Levites were to be the constant concern of the people. They were to ensure that, as Yahweh's servants, they never went short. They were often in different parts of the land as they carried out their responsibilities, and while tithes and firstlings may have been abundant, they may not have been easily available to individual Levites in the particular place where they were. Thus the people must ensure that their needs were provided for wherever they were, for they were holy to Yahweh. Hospitality was an important part of Israelite life, especially in welcoming Levites who were Yahweh's servants, which was why the sin committed against the Levite in Judges 19 was so great. To allow a Levite to go short of food would be to dishonour God Whose servant he was. It would be a slur on His name. Even a cup of cold water given to a Levite out of love for Yahweh would no doubt have its reward.
For the Christian there should be equal concern for those who have been called to serve God in ministry, whether at home or abroad. We must take heed to ourselves that we do not forsake them as long as we live, but are faithful in our genuine and true support so that they do not go short.