On the other hand, Rlaimonides says the third and sixth years' second tithe was shared between the poor and the Levites, i. e. that there was no third tithe .^7Je Jur. Pdiip. vi, 4). Selden an"d Michaelis remark tliat the burden of three titiies. besides the lirst-fruits, would be excessive. Selden thinks tliat the third year's tithe denotes only a different application of the second, or festival, lithe, and Michaelis that it meant a surplus after the consumption of the festival tithe (Selden, On Tilftes, ii, 13; Michaelis, Lirws of Moses, § 192, iii, 143, ed. Smith). Against a third tithe may be add- ed Kcland, A III. /Mr. p. 359; Jahn, Ant. § 389; (lod- wyn, .]foses and A (iron, p. 136, and Carpzov, p. 621, 622 ; Keil, Bibl. A rch. § 71, i, 337 ; SaalschlUz, Jltbr. A rch. i, 70; Winer, Reiihrurtcib. s. v. " Zehnte."
Of these opinions, that which maintains three sepa- rate and complete tithings seems improbable as impos- ing an excessive burden on the land, and not easily rec- oncilable with the other directions; yet there seems no reason for rejecting the notion of two yearly tithes when we recollect the especial promise of fertility to the soil conditional on observance of the commands of the law (Ueut. xxviii). There would thus be, (1) a yearly tithe for the Levites; (2) a second tithe for the festivals, which last would, every third year, be shared bv the Levites with the poor. It is this poor man's tithe which Michaelis thinks is spoken of as likely to be converted to the king's use under the regal dynasty (1 Sam. viii, 15, 17; Michaelis, /,(»»•« of Moses, i, 299). Kwahi thinks that under the kings the ecclesiastical tithe system reverted to what he supposes to have been its original free-will character.
n. Classijicfition of and Later I^ec/islation upon the Tithes. — It will be seen from the above description that the tithes are divisible into four classes. As the anxi- ety to pay them properly called forth more minute defi- nitions and further expansions of the Pentateuchal en- actments, we shall give the most important practices which obtained during the second Temple in connec- tion with each of these four classes of tithes.
1. The Levitical,or first, tithe {•^rd'it.'-} "ib"^). This tithe was paid after both the first-fruit (u'^'1^33) and the priestly heave - offering (rTC^~!n) had been sepa- rated, the amount of which, though not fixed in the Mosaic law, was generally one fiftieth of the produce (comp. Exod. xxiii, 19; Deut. xxvi, 1, etc., with Mish- na, Bikkuriin ; Numb, xviii, 8; Ueut. xviii, 4, with Mishna, Terumoth, iii, 7; iv, 3; Maimonides, lad Ua- (Jhr-zaka, llilchoth Mathannth Anjim, vi, 2). As the Mosaic law does not dctine what things are subject to this tithe, but simply says that it is to consist of both vegetables and animals (Lev. xxvii,.30 sq.), the Jewish canons enacted that as to the produce of the land "whatsoever is esculent, though still kept in the field, and derives its growth from the soil, is tithable; or whatsoever may be eaten from the commftrcement to the completion of its growtli, though left in the tiehl to increase in size, is tithable, whether small or great; and whatsoever cannot be eaten at the beginning, but can only be eaten at the end of its growth, is not tith- able till it is ripe for food" (Mishna, ^faase7■ofh, i, 1). It will be seen tliat this definition embraces even the smallest kitchen herbs and aromatic plants; and that it explains the remark of our Saviour that tithe was paid of mint, dill, and cummin, which he, however, did
not condemn, but, on the contrary, said, "These ought ye to liave done" {^latt. xxiii, 23; Luke xi, 42; comp. Mishna, Maasenith, \, 2-8). The animals subject to this Levitical tithe are still more indefinitely described in the Pentateuchal statute, which simply says, "As to all the tithe of herds and fiocks, whatsoever passeth under the rod, the tenth shall be holy unto the Lord" (Lev. xxvii, 32). It will be seen that this law does not say whetlier the tenth is to l)e ]iaid of the newly born animals, whether it includes those newly pur- chased or exchanged, whether it is payable if a man has less than ten cattle, or at what age of the animals the tithe becomes due. The spiritual heads of the peo- ple had therefore most minutely to define these points so as to make the tithal law practicable. Hence the following canons obtained: All animals are tithable except those which are born of heterogeneous copula- tion (comp. Deut. xxii, 9), which are damaged, which have come into the world irregularly, or w'hich are be- reaved of their mother; which have been purchased or received as presents. They are onlv tithable when there are ten newly born of the same kind, so that the offspring of oxen and small cattle must not be put to- gether to make up the requisite nimiber, nor are eveii those to be put together which are born in different years, though they belong to the same kind. Sheep and goats may be tithed together, provided they have all been born in the same season (Mishna, Bekoroth, ix, 3, 4). The tithing is to take place three times in the year, about fifteen days before each of the three great festivals — viz. («) on the first of Nisan, being fifteen days before Passover; (6) on the first of Sivan, being only five days before Pentecost, because the small num- ber of animals born between these two festivals could not suffice for the celebration of Pentecost if the second tithe term were to be fifteen days before this festival; and (c) on the twenty-ninth of Elul instead of the first of Tisri, which is, properly speaking, fifteen days be- fore Tabernacles, because the first of Tisri is the Feast of Trumpets, or New Year. See Festival. Those which were born in the month of Elul were tithed by themselves (ibid. Rosh hash-Shiinah, i, 1 , with Bekoroth, ix, 5, 6). On each of the three occasions the herds of every owner extending over a pasture-ground not ex- ceeding sixteen Roman miles were collected together into one fold, while those beyond the prescribed limits formed a separate lot. In the pen wherein the herd was thus gathered a small door was maile which only admitted of one animal going out at a time, and the owner placed himself at this narrow opening, holding a rod or staff in his hand wherewith he coiuited each animal as it made its exit from the fold till he came to the tenth, which he marked with red color, saying, "This is the tithe" (ibid. Bekoroth, x, 7 ). The com- mand " whatsoever passeth vndcr the rod'' (Lev. xxvii, 32) was thus literally carried out.