Chap. III Of Tithes
We are here to enquire: First, what things in general were titheable: Secondly how many kind of Tithes there were: Thirdly, the time when each sort of tithes began to be titheable.
First, their yearly encrease was either Cattel, fruits of the trees, or fruits of the land; of all these647 they payed tithes, even to mint, anise, and cumine, These things they ought not to leave undone, Mat. 23. 23.
Secondly, the sorts of tithes payed out of the fruits, both of the trees and the land, by the Husbandman, were two, payd in this manner: When the Harvest had been ended, and all gathered, then the Husbandman laid aside his great Theruma, otherwise called the first-fruits of his threshing floor, of which it hath been spoken in the Chapter of the first fruits. This being done, then out of the remainder he paid a tenth part unto the Levites, and this they termed Magnasher rischon,648 the first tithe, Tob. 1. 7. This was always paid in kind, and as it seemeth to me, it was not brought up to Jerusalem by the husbandman, (others649 think otherwise) but payed unto the Levites in the several Cities of tillage, Neh. 10. 37. out of this first tithe the Levites paid a tenth portion unto the Priests; this they termed Magnasher min hammagnasher,650 the tithe of the Tithes, Neh. 10. 38. and Decima sanctitatum, the tithe of holy things, 2 Chron. 31. 6. this the Levites brought up to the house of God, Neh. 10. 38. When the Levites had paid this tenth portion unto the Priests, then the Levites and their Families might eat the remainder of the first tithe in any place, even out of Jerusalem, Num. 18. 31.
This first tithe being paid, the Husbandman paid out of that which remained a second tithe; this the Husbandman might pay in kind if he pleased, or if he would, he might by way of commutation pay the worth thereof in money; but when he payed in money, he added a fifth part; so that what in kind was ten in the hundred, that changed into money, was twelve in the hundred. This the Husbandman brought up unto Jerusalem, and made a kind of Love-feast therewith, unto which he invited the Priests and Levites, only every third year he carried it not to Jerusalem, but spent it at home within his own gates, upon the Levites, the fatherless, the widows, & the poor, Deut. 14. 28. They reckoned651 their third year from the Sabbatical year, on which the land rested: so that the first and second Tithe was payed by the Husbandman; the first, second, fourth and fifth years after the Sabbatical year: but upon the third and sixth years only, the first Tithe was paid to the Levites, and the second was spent at home. Hence in respect of the kinds, this is called Magnasher scheni,652 the second tithe, Tobit. 1. 7. in respect it was paid to the poor every third year: it is called Magnasher gnani653, πτωχοδεκάδαι, the poor mans tithe, and Magnasher schelischi654, the third tithe, Tob. 1. 1. On those years on which it was carried up to Jerusalem, it ought of necessity to be eaten within the Court of the Temple, Deut. 14. 26. and by the third tithe we are to understand the poor mans tithe on the third year, which year is termed a year of tithes, Deut. 26. 12.
They likewise tithed their cattel. Of their bullocks, & their sheep, and all that passed under the rod, the tenth was holy to the Lord, Lev. 27. 32. Some Expositors understand by this phrase of passing under the rod, that all cattel are titheable which live under the custody of a keeper, as if there were allusion to the shephards staff, or keepers rod, which they use in keeping their cattel. The Hebrews more probably understand hereby, the manner of their decimation or tithing their cattel, which was as followeth.655 He that hath Lambs (or Bullocks) thus separateth his tenth, he gathereth all his lambs and all his bullocks into a fold to which he maketh a little door, that two cannot go forth together; their dams are placed without the door, to the end, that the lambs hearing them bleating, might go forth one after another in order. Then one beginneth to number with his rod, one, two, three, &c. and the tenth which cometh forth, whether it be male or female, perfect, or blemished, he marketh it with a red mark, saying this is for tithe. At this day the Jews, though they are not in their own Country, neither have any Levitical Priesthood, yet those who will be reputed religious among them, do distribute in lieu of tithes, the tenth of their encrease unto the poor, being perswaded that God doth bless their estates the more: for their usual Proverb is,656 Thegnasher, bischebil sche thegnasher; that is, Pay tithes, that thou mayst be rich.
The time of the year from which they reckoned tithes, was different. For beasts657 they counted the year from Elul to Elul, that is, from August to August, for grain, pulse, and herbs,658 from Tisri to Tisri, that is, from September to September: for the fruit of trees, from Schebat to Schebat, that is, from January to January.
In this Synopsis following (which Sixtinus Amama hath taken out of Scaliger) the manner of Israels tithings is set down.
The Husbandman had growing 6000 Bushels in one year.
100 Bushels was the least that could be paid by the Husbandman to the Priests for the first-fruits of the threshing floor.
5900 Bushels remained to the Husbandman, out of which he payed two Tythes.
590 Bushels were the first Tithe to the Levites.
59 Bushels the Levites paid the Priests, which was called the Tithe of the Tithes.
5310 Bushels remained to the Husbandman, out of which he paid his second tithe.
531 Bushels were the second Tithe.
4779 Bushels remained to the Husbandman as his own, all being paid.
1121 Bushels are the sume of both Tithes joyned together, which is above a sixth part of the whole, namely nineteen out of an hundred.
We are to know moreover, that through the corruption of the times, in time of Hezekiah’s reign, Tithes began generally to be neglected, insomuch that then Overseers were appointed to look to the true payment thereof, 2 Chr. 31. 13. Notwithstanding, partly through the negligence of the Overseers, partly through the covetousness of the people, about one hundred thirty years before our Saviours Incarnation, corruption so prevailed, that the people in a manner neglected all tithes, yea none or very few payed either their first, second, or poor manns tithe, only they paid the great heave-offering justly. For this reason (saith Moses Kotsensis659) in the daies of John the Priest, who succeeded Simeon the just, (I take it he meaneth Johannes Hyrcanus) their great Court, termed their Sanhedrim, made a Decree, that more faithful Overseers should be appointed for the Tithes. At this time many things became questionable, whether they were tithable or no; whence the high Court of their Sanhedrim decreed, that in the things doubtful (which they termed דמאי Demai)660 though they paid neither first, nor poor mans tithe, yet they paid a second tithe, and a small heave-offering; namely, אחד ממאה one part of an hundred: Mint, Anise and Cummin, seemeth to have been of these doubtful things; in which, though the decree of their Sanhedrim required but one in the hundred, yet the Pharisees would pay a just tenth, Mat. 23. 23., and hence it is that they boasted, They gave tithes of all that they possessed, Luk. 18. 12. In which they outstripped the other Jews, who in these payments took the liberty granted them by the Sanhedrim.
Notes
647 Vid. Sixtin. Amama de decimis.
648 מעשר ראשון
649 Decimæ primæ necessario aut à colono ipso aut ejus vicario Hierosolymas deportandæ erant. Sixtin. Amama de decimis.
650 מעשר מין המעשר
651 Moses Kotsen. tract. de decima secundo. fol. 199.
652 מעשר שני
653 מעשר עני
654 מעשר שלישי
655 Solomon Jarchi, Lev. 27. 32. & Maimon. de primogen. c. 7. Sect. 1. 5.
656 תעשר בישביל שתעשר
657 Talmud tract. de novo anno ad initium, Buxt. Synag. Jud. c. 12.
658 Moses Kotsen. in præcept. affirm. 136.
659 Moses Kotsen. fol. 199. col. 3.
660 Moses Kotsen. ibid.