Very naturally the reference to the tithe, as thus from of old belonging to the Lord, and therefore incapable of being vowed, gives occasion to other regulations respecting it. Like unclean animals, houses, and lands which had been vowed, so also the tithe, or any part of it, might be redeemed by the individual for his own use, upon payment of the usual mulct of one-fifth additional to its assessed value. So also it is further ordered, with special regard to the tithe of the herd and the flock, "that whatsoever passeth under the rod," _i.e._, whatever is counted, as the manner was, by being made to pass into or out of the fold under the herdsman's staff, "the tenth"--that is, every tenth animal as in its turn it comes--"shall be holy to the Lord." The owner was not to search whether the animal thus selected was good or bad, nor change it, so as to give the Lord a poorer animal, and keep a better one for himself; and if he broke this law, then, as in the case of the unclean beast vowed, as the penalty he was to forfeit to the sanctuary both the original and its attempted substitute, and also lose the right of redemption.
A very practical question emerges just here, as to the continued obligation of this law of the tithe. Although we hear nothing of the tithe in the first Christian centuries, it began to be advocated in the fourth century by Jerome, Augustine, and others, and, as is well known, the system of ecclesiastical tithing soon became established as the law of the Church. Although the system by no means disappeared with the Reformation, but passed from the Roman into the Reformed Churches, yet the modern spirit has become more and more adverse to the mediæval system, till, with the progressive hostility in society to all connection of the Church and the State, and in the Church the development of a sometimes exaggerated voluntaryism, tithing as a system seems likely to disappear altogether, as it has already from the most of Christendom.
But in consequence of this, and the total severance of the Church from the State, in the United States and the Dominion of Canada, the necessity of securing adequate provision for the maintenance and extension of the Church, is more and more directing the attention of those concerned in the practical economics of the Church, to this venerable institution of the tithe as the solution of many difficulties. Among such there are many who, while quite opposed to any enforcement of a law of tithing for the benefit of the Church by the civil power, nevertheless earnestly maintain that the law of the tithe, as we have it here, is of permanent obligation and binding on the conscience of every Christian. What is the truth in the matter? In particular, what is the teaching of the New Testament?
In attempting to settle for ourselves this question, it is to be observed, in order to clear thinking on this subject, that in the law of the tithe as here declared there are two elements--the one moral, the other legal,--which should be carefully distinguished. First and fundamental is the principle that it is our duty to set apart to God a certain fixed proportion of our income. The other and--technically speaking--_positive_ element in the law is that which declares that the proportion to be given to the Lord is precisely one-tenth. Now, of these two, the first principle is distinctly recognised and reaffirmed in the New Testament as of continued validity in this dispensation; while, on the other hand, as to the precise proportion of our income to be thus set apart for the Lord, the New Testament writers are everywhere silent.
As regards the first principle, the Apostle Paul, writing to the Corinthians, orders that "on the first day of the week"--the day of the primitive Christian worship--"every one" shall "lay by him in store, as God hath prospered him." He adds that he had given the same command also to the Churches of Galatia (1 Cor. xvi. 1, 2). This most clearly gives apostolic sanction to the fundamental principle of the tithe, namely, that a definite portion of our income should be set apart for God. While, on the other hand, neither in this connection, where a mention of the law of the tithe might naturally have been expected, if it had been still binding as to the letter, nor in any other place does either the Apostle Paul or any other New Testament writer intimate that the Levitical law, requiring the precise proportion of a tenth, was still in force;--a fact which is the more noteworthy that so much is said of the duty of Christian benevolence.