OBJECT OF THE TITHE.

But few words are needed on this point. From the statement in Leviticus 27:30, “The tithe is the Lord’s,” we must conclude that it is to be used only in his service; and if used in his service, it must, of course, be bestowed upon his servants. No one will deny the right of those who preach the gospel to “live of the gospel;” and it is not within the province of this argument to discuss that point. The only question for us to consider is, How shall their living be secured? From the instance of its use that are recorded in the Bible, the tithe seems to have been designed wholly for the support of the ministry. Abraham paid his tithe to Melchizedek, the priest of the Most High God. Under the Levitical law, the tithe went for the support of the tribe of Levi, who were engaged in work pertaining to the sanctuary. “And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation.” Numbers 18:21. They, in turn, were to devote a tenth of that which they received to the Lord, and this was to be given to the high priest, to be shared, no doubt, by his assistants, See Numbers 18:26-28. So much for direct testimony. We shall show later that other objects were provided for in other ways, thus proving on the principle of exclusion that the tithe was designed solely for the support of the ministry. HDTG 20.1

Although the object of the tithe was well known to all, it is certain that the individual never disposed of his own tithe, further than to bring into the treasury. When Nehemiah was restoring the worship of God, he cleansed the chambers of the temple, and brought in the holy vessels. Then he says:— HDTG 21.1

“And I perceived that the portions of the Levites had not been given them; for the Levites and the singers, that did the work, or fled everyone to his field. Then contended I with the rulers, and said, Why is the house of God forsaken? And I gathered them together, and set them in their place. Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries [margin, storehouses]. And I made treasurers over the treasuries.... and their office was to distribute unto their brethren.” Nehemiah 13:10-13. HDTG 21.2

That the tithe is to be brought to one place, and distributed from thence, is proved by Malachi 3:10: “Bring ye all the tithes into the storehouse, that there may be meat in mine house.” Every man is under solemn obligation to pay tithes, but no individual has any right to dispose of it according to is own notions. “It is the Lord’s.” HDTG 21.3

And right here we wish to emphasize the fact that, strictly speaking, we cannot “give” a tithe. We cannot give what does not belong to us, and the tithe is the Lord’s. Earthly Governments, in consideration of the protection they afford to the lives and property of their citizens, collect taxes for the support of their officers; but men do not speak of “giving” their taxes, nor do they usually take credit to themselves for liberality, when they have paid them. In God’s government the same plan exists. In return for the protection and many blessings that God bestows upon his creatures, he demands a tithe of all their increase, which may be considered as the taxes of his Government. But let it be distinctly understood that the church levies no taxes; the tax is levied by God himself, nor does he compel men to pay. Each one must decide for himself whether or not he will thus honor God. There is no compulsion; but the punishment for dishonoring God in this regard, though delayed, is none the less sure. HDTG 22.1

It is evident from what we have just said, that a man can by no means be called liberal merely because he pays his tithe, no matter how great it may be. The wise man says, “The liberal soul shall be made fat; and he that watereth shall be watered also himself.” Proverbs 11:25. Now while it is true that blessings will follow the strict payment of the tithe, it is clear that that is not what is meant here, for paying tithes is not liberality in any sense of the word. This brings us to a brief consideration of HDTG 22.2