Deuteronomy 26:12

When you have finished laying aside a tenth of all your produce in the third year, the year of the tithe, you are to give it to the Levite, the foreigner, the fatherless, and the widow, that they may eat and be filled within your gates.

Study Bible

When you have finished tithing
The Hebrew root for "tithing" is "ma'aser," which means a tenth part. Tithing was an essential practice in ancient Israel, reflecting obedience and gratitude to God. It was a tangible acknowledgment that all provisions come from Him. The act of tithing was not merely a financial transaction but a spiritual discipline that cultivated a heart of generosity and trust in God's provision.

all the tenth of your produce
The phrase emphasizes the completeness of the tithe, indicating that nothing should be withheld. The "produce" refers to the agricultural yield, which was the primary source of sustenance and economy in ancient Israel. This command underscores the principle of giving from one's firstfruits, a practice that acknowledges God's sovereignty over the land and its bounty.

in the third year, the year of the tithe
The "third year" was designated as a special year for tithing, known as the "year of the tithe." This was a time when the tithe was specifically directed towards supporting the Levites, foreigners, orphans, and widows. This practice highlights the cyclical nature of God's provision and the importance of community support and care for the vulnerable.

you are to give it to the Levite
The Levites were the priestly tribe, set apart for religious duties and service in the temple. They did not have an inheritance of land like the other tribes, so they relied on the tithes for their sustenance. This provision ensured that those who served God and the community were cared for, reflecting the communal responsibility to support spiritual leadership.

the foreigner, the fatherless, and the widow
These groups represent the marginalized and vulnerable in society. God's command to provide for them through the tithe demonstrates His heart for justice and compassion. It is a call for the community to reflect God's character by ensuring that no one is left in need, embodying the love and care that God has for all His people.

so that they may eat in your towns and be satisfied
The ultimate goal of this command is satisfaction and provision for all, ensuring that every member of the community has enough to eat. This reflects the biblical principle of shalom, where peace and wholeness are achieved through justice and righteousness. It is a reminder that God's provision is abundant and meant to be shared, fostering a community where everyone can thrive.

Persons / Places / Events

1. Levite
Members of the tribe of Levi, who were set apart for religious duties and did not have a land inheritance like the other tribes of Israel. They relied on the tithes and offerings of the people for their sustenance.

2. Foreigner
Non-Israelites residing within the community. They were often vulnerable and without the same rights as native-born Israelites, thus requiring special provision and care.

3. Fatherless
Orphans who had lost their parents and were often left without support or protection, making them dependent on the community for care.

4. Widow
Women who had lost their husbands and, in the patriarchal society of ancient Israel, often faced economic hardship and social vulnerability.

5. The Third Year, the Year of the Tithe
A specific time set apart every three years when the Israelites were commanded to give a special tithe to support the Levites, foreigners, fatherless, and widows.

Teaching Points

Obedience to God's Commands
The practice of tithing in the third year demonstrates obedience to God's specific instructions. It reminds us of the importance of following God's commands in our lives today.

Community Responsibility
This passage highlights the responsibility of the community to care for its vulnerable members. As Christians, we are called to look after those in need within our communities.

Generosity and Provision
God's provision for the Levite, foreigner, fatherless, and widow through the tithe teaches us about His heart for generosity and care. We are encouraged to be generous with our resources.

Faith in God's Provision
By giving a portion of their produce, the Israelites demonstrated faith that God would continue to provide for their needs. We are reminded to trust in God's provision as we give.

Social Justice and Equity
The inclusion of marginalized groups in the distribution of the tithe reflects God's concern for justice and equity. We are called to advocate for and support those who are marginalized in society.

Bible Study Questions

1. How does the command to tithe in the third year reflect God's character and priorities?

2. In what ways can we apply the principle of caring for the Levite, foreigner, fatherless, and widow in our modern context?

3. How does the practice of tithing in Deuteronomy 26:12 relate to the New Testament teachings on giving and generosity?

4. What are some practical ways we can demonstrate faith in God's provision as we give to others?

5. How can we as a church community ensure that we are fulfilling our responsibility to care for the vulnerable among us?

Connections to Other Scriptures

Leviticus 27:30-33
Discusses the general principle of tithing and its importance in the life of Israel, emphasizing the holiness of the tithe.

Malachi 3:10
Encourages bringing the full tithe into the storehouse, promising blessings for obedience, highlighting the faithfulness of God in response to the faithfulness of His people.

James 1:27
Speaks to the care of orphans and widows as a pure and faultless expression of religion, connecting the Old Testament practice to New Testament teaching.

Matthew 25:35-40
Jesus' teaching on serving "the least of these," which echoes the care for the marginalized as seen in the tithe for the Levite, foreigner, fatherless, and widow.