Numbers 18
Numbers 18:20, 21, 23, 24 20. And the LORD spake unto Aaron, Thou shalt have no inheritance in their land, neither shalt thou have any part among them: I am thy part and thine inheritance among the children of Israel. 20. Dixit autem Jehova ad Aharon, De terra eorum haereditatem non habebis, nec portio erit tibi in medio eorum: ego portio tua, et haereditas tua in medio filiorum Israel. 21. 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. 21. Filiis autem Levi ecce dedi omnes decimas in Israele in haereditatem pro ministerio eorum quia ipsi exequuntur ministerium tabernaculi conventionis. 23. ... that among the children of Israel they have no inheritance. 23. Et in medio filiorum Israel non possidebunt haereditatem. 24. But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance. 24. Decimas enim filiorum Israel quas offerent jehovae in elevationem, dedi Levitis in haereditatem: idcirco dixi de illis, In medio filiorum Israel non possidebunt haereditatem.
Deuteronomy 12
Deuteronomy 12:19 19. Take heed to thyself that thou forsake not the Levite as long as thou livest upon the earth. 19. Cave autem tibi ne derelinquas Levitam omnibus diebus tuis super terrain tuam.
20 And the Lord spake unto Aaron. This passage only refers in general to the payment of those tithes which were common to all the Levites. We shall soon afterwards see that the Levites, by God’s command, paid other tithes to the priest; and a third sort will be added, which were only offered every third year. As to the present passage, God requires tithes of the people for the maintenance of the tribe of Levi. It is indeed certain that the custom had existed of old among the ancient patriarchs before the Law, that they should vow or offer tithes to God, as appears from the example of Abraham and Jacob. Moreover, the Apostle infers that the priesthood of Melchisedec was superior to that of the Law, because, when Abraham paid him tithes, he also received tithes of Levi himself. (Genesis 14:20; Genesis 28:22; Hebrews 7:11.) But there were two different and special reasons for this payment of tithes, which God ordained by Moses. First, because the land had been promised to the seed of Abraham, the Levites were the legitimate inheritors of a twelfth part of it; but they were passed over, and the posterity of Joseph divided into two tribes: unless, therefore, they had been provided for in some other way, the distribution would have been unequal. Again, forasmuch as they were employed in the sanctuary, their labor was worthy of some remuneration, nor was it reasonable that they should be defrauded of their subsistence, when they were set apart for the performance of the sacred offices, and for the instruction of the people. Two reasons are consequently laid down why God would have them receive tithes from the rest of the people, viz., because they had no part in Israel, and because they were engaged in the service of the tabernacle. Besides, God, who as their King laid claim to the tithes as His own right, resigns them to the Levites, and appoints them to be as it were His representatives. To this the words, “I am thine inheritance,” refer.
The manner in which the tithes were employed will be seen afterwards in its proper place: it will be sufficient now to remember that the part which God had taken away from them and transferred to the sons of Joseph was thus compensated for; and since they were withdrawn from domestic cares, that in the name of all the people they might be more at liberty for, and more intent upon, sacred things, an income for their maintenance was thus given them. Wherefore the Papal priests draw a silly inference, when they claim the tithes for themselves, as if due to them in right of the priesthood; else must they needs prove that those, whom they call the laity, are their tenants, as if they were themselves the lords of the twelfth part of all landed property; and again, it would be sacrilege to appropriate the tithes to their own use, and to possess other lands of which they receive the rent. Nor does that expression of the Apostle, which they no less dishonestly than ignorantly allege, help them at all,
"The priesthood being changed, the right also is at the same time transferred.” (Hebrews 7:12.)
The Apostle there contends, that whatever the Law had conferred on the Levitical priests now belongs to Christ alone, since their dignity and office received its end in Him. These blockheads, just as if they had robbed Christ, appropriate to themselves the honor peculiar to Him. If they duly performed their duties, and, giving up all earthly business, devoted themselves altogether to the instruction of the people, and to the execution of all the other offices of good and faithful pastors, unquestionably they ought to be maintained by the public; as Paul correctly infers that a subsistence is now no less due to the ministers of the Gospel than of old to the priests who waited at the altar, (1 Corinthians 9:14;) but under this pretext they unjustly lay hands on the tithes, as if they were their owners, and with still greater impudence accumulate landed properties and other revenues.
It is probable that when the Roman Emperors first professed themselves Christians, either induced by just and proper feelings, or out of superstition, or impressed with a pious solicitude that the Church should not be without ministers, they gave the tithes for the maintenance of the clergy; for whilst the Roman State was kee, the people used to exact tithes from their tributary nations. And this was the case, too, where there were kings; for the Sicilians paid tithes before the Romans obtained dominion over them. Moreover, if there was a scarcity of corn in the city, the senate demanded a second tithe of the provinces. Nay, we gather from 1 Samuel 8:15, that it was a most ancient custom for kings to receive tithes; so that we need not be surprised that the Romans should have imitated this example. Whence we may infer that, when the Emperors wished to bestow a maintenance on pastors out of the public stock, they rather chose a tenth than any other proportion, that they might imitate God. And in fact some traces of this still remain; for the tithes do not everywhere belong to the priests; and it is well known that a good part of them are swallowed up by monks and abbots, who were not formerly reckoned among the clergy. I need not say that some lands are tithe free. But how would the Pope have allowed them to be held by laymen, if, by divine right, (as they stupidly prate,) they had been the sacred inheritance of the clergy? In conclusion, inasmuch as titlies are to be counted amongst public imposts and tributes, let not private individuals refuse to pay them, unless they wish to destroy the political state and government of kingdoms; but let pious princes take care to correct abuses, so that idle bellies may not devour public revenues which are devoted to the Church.
I am thy part. I have just before explained the meaning of this clause, viz., that, because the Levites were excluded from the common inheritance, God compensates this loss out of what is His, as if they received it from His hand; as much as to say, that He in Himself afforded a supply abundantly sufficient for their remuneration. Meanwhile, they are commanded to be contented in Him alone. Nor can we doubt but that David alludes to this passage when he exclaims,
"The Lord is the portion of mine inheritance; the lines are fallen unto me in pleasant places,” (Psalm 16:5;)
for he intimates not only that God is more to him than all earthly wealth, but that in comparison with Him all that others accounted to be most excellent and delectable was worthless. Since now we are all made priests in Christ, this condition is imposed upon us, that we should seek no other portion. Not that we are actually to renounce all earthly goods, but because our felicity is so securely based on Him, that, contented with Him, we should patiently endure the want of all things, whilst those who possess anything should be no less free and unentangled than as if they possessed nothing.
Leviticus 27:30-33
Leviticus 27
Leviticus 27:30-33 30. And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD’S: it is holy unto the LORD. 30. Onmes autem decimae terrae sive de semine terrae, sive de fructu arborum, Jehovae sunt, sanctitas Jehovae. 31. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. 31. Si vero redimendo redemerit vir allquid de decimis suis, quintam ejus partem addet ultra eam. 32. And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD. 32. Et onmis decima boum et ovium, omnium nempe quae transeunt sub virga, decima inquam pars erit sanctitas Jehovae. 33. He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed. 33. Non disquiret utrum bonum an malum, neque permutabit illud: quod si commutando commutaverit ipsum, erit tam hoc quam illud quod commutatum est, erit inquam sanctificatio, non redimetur.
30. And all the tithe of the land. In these words God shews that in assigning the tithes to the Levites, He ceded His own rights, inasmuch as they were a kind of royal revenue; and thus He bars all complaint, since otherwise the other tribes might have murmured on being unduly burdened. He therefore appoints the priests as His receivers, to collect in His name what could not be refused without impious and sacrilegious fraudulency. In the provision that, where the tithes are redeemed by a money payment, a fifth part should be added to their value, the object is not that the Levites should make a gain of the loss of others; but, because the owners of property craftily aimed at some advantage in this commutation of corn for money, frauds are thus prevented whereby something would be lost to the Levites by this deceptive exchange. On the same grounds He commands that the animals, whatever they might be, should be given as tithe, and does not permit them to be redeemed by money, since, if the choice had been free, no fat or healthy animal would have ever come to the Levites. Therefore, in this law a remedy was applied to avarice and meanness, and not without good cause; for if the proverb be true, that “good laws spring from evil habits,” it was necessary that so covetous and ill-disposed a people should be restrained in the path of duty by the utmost severity. And although such careful provision was made for the Levites, yet there was scarcely any period in which they did not suffer from want, and sometimes they wandered about half-starved; nay, after the return from the Babylonish captivity, the memory of so great a blessing did not prevent a part of the tithes from being surreptitiously withheld from them; as God complains in Malachi 3:8. Whence it appears that it was not without purpose that the people were so imperiously enjoined to pay them.
Deuteronomy 14:22,27-29
Deuteronomy 14
Deuteronomy 14:22, 27-29 22. Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. 22. Decimando decimabis omnem proventum seminis tui, quod egressum fuerit ex agro annuatim. 27. And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee. 27. Levitam autem qui intra portas tuas habitaverit non derelinques: quia non est ei pars et haereditas tecum. 28. At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: 28. Tertio autem anno proferes omnes decimas proventus tui anno ipso, et repones intra portas tuas. 29. And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest. 29. Venietque Levita (quia non est ei portio et haereditas tecum,) et peregrinus, et pupillus, atque vidua, qui sunt intra portas: et comedent, et saturabuntur, ut benedicat tibi Jehova Deus tuus in omni opere manus tuae quod feceris.
22. Thou shalt truly tithe. He repeats in general terms the law before enacted, whereby he claims for God the tithe of all the fruit. He does not, however, immediately declare to whom they are to be paid, but inserts some provisions respecting other offerings, which I have elsewhere explained. But when, soon afterwards, in verse 27, he recommends the Levites to them, he shews what is the proper use to which they are to be applied. He signifies that it would be cruel to defraud the Levites of them, and that they would be wicked and unjust if they were grudgingly to pay them the tithes, which were theirs by hereditary right, since their tribe possessed no inheritance in land.
28. At the end of three years. Those are mistaken, in my opinion, who think that another kind of tithe is here referred to. It is rather a correction or interpretation of the Law, lest the priests and Levites alone should consume all the tithes, without applying a part to the relief of the poor, of strangers, and widows. In order to make this clearer, we must first observe, that not every third year is here prescribed, but that the years are counted from the Sabbatical year; for we shall elsewhere see that on every seventh year the land was to rest, so that there was no sowing nor reaping. After two harvests, therefore, the tithes of the third year were not the entire property of the Levites, but were shared also by the poor, the orphans, and widows, and strangers. This may easily be seen by calculating the years; for otherwise the third year would have often fallen on the Sabbatical one, in which all agriculture was at a stand-still. Now, this was a most equitable arrangement, that the priests and Levites having been well provided for during two years, should admit their poor brethren and strangers to a share. Some part was thus withdrawn from their abundance, lest they should give themselves up to luxurious habits; and thus it was brought about that not more than a twelfth portion every year should remain to them. In sum, there was one peculiar year in every seven in which the Levites did not alone receive the tithes for their own proper use, but shared them with the orphans, and widows, and strangers, and the rest of the poor. “They shall eat (He says) and be satisfied,” who would otherwise have to suffer hunger, “that the Lord may bless thee,” (verse 29;) by which promise He encourages them to be liberal.