Text: Deuteronomy 14:22
OT Text Referred to: Numbers 18:21
Subject: tithing practices
Source: Treasury of Scripture Knowledge
Reference Type: Allusion
Connection Method(s): None
Significance: Numbers 18:21 assigns all tithes (מַעֲשֵׂר, ma'aser) to the Levites as their inheritance in exchange for tabernacle service. Deuteronomy 14:22 legislates tithing with a different emphasis: "You shall surely tithe all the produce of your seed that comes from the field year by year." While Numbers directs the tithe to Levitical support, Deuteronomy adds a celebratory dimension -- the tithe is eaten in God's presence at the central sanctuary as an act of joyful worship. Deuteronomy also adds provision for the third-year tithe to be shared with the Levite, the foreigner, the orphan, and the widow (Deut 14:28-29), expanding the tithe's beneficiaries beyond the purely cultic sphere.