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    The Second Tithe and Its Object

    To promote the assembling of the people for religious services, as well as to provide for the poor, anciently a second tithe of all the increase was required. Concerning the first tithe, the Lord had declared, “I have given the children of Levi all the tenth in Israel.” But in regard to the second He commanded, “Thou shalt eat before the Lord thy God, in the place which He shall choose to place His name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstling of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always.” This tithe, or its equivalent in money, they were for two years to bring to the place where the sanctuary was established. After presenting a thank-offering to God, a special portion to the priests, the offerers were to use the remainder for a religious feast, in which the Levites, the stranger, the fatherless, and the widow participate. Every third year, however, this second tithe was to be used at home, in entertaining the Levite and the poor, as Moses said, “That they may eat within thy gates, and be filled.” This tithe would provide a fund for the uses of charity and hospitality.PH148 7.1

    The contributions required of the Hebrews for religious and charitable purposes amounted to fully one-fourth of their income. So heavy a tax upon the resources of the people might be expected to reduce them to poverty; but, on the contrary, the faithful observance of these regulations was one of the conditions of their prosperity. Malachi 3:11. Shall we, who enjoy the full light and privileges of the gospel, be content to give less to God than was given by those who lived in the former, less favored dispensation? Nay, as the blessings we enjoy are greater, are not our obligations correspondingly increased?PH148 7.2

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