| Leviticus 27:30
| All tithes of the land, whether of corn, or of the fruits of trees, are the Lord's, and are sanctified to him.
| Tithes. Abraham and Jacob paid tithes, out of devotion, Genesis xiv. and 28:22. Moses first made a law on this subject, which began to be in force when the Hebrews had obtained quiet possession of Chanaan. The people paid them more exactly when they were determined to keep God's law, and had pious princes at their head, 2 Paralipomenon 31:5. At other times they were very negligent, Malachias 3:10. This forced Esdras to appoint inspectors, Namnim, to collect them. The Pharisees affected a degree of exactitude in this respect, (Luke 11:42 and Matthew 23:23,) paying what some Jews do not suppose to be necessary, though our Saviour says it was. Since the destruction of the temple the Jews pay none. The first-fruits and tithes of wheat, barley, figs, raisins, olives, pomegranates, and dates, were required, though it be not certain what quantity of the first-fruits was given; some say between the 40th and the 60th part of the produce. Wine and wool were also to be offered. The tithes were taken after the first-fruits and the heaved oblations (thorume) were paid. They belonged to the Levites, and these gave a tithe to the priests, Numbers 18:28. See Leviticus 19:24. The Eastern kings required a tithe of their subjects, for the support of their families, 1 Kings 8:15. God does the like, Malachias 3:10. The Persians, Carthaginians, Greeks, Romans, and even the Arabs and Scythians, religiously paid their tithes in honour of their false gods. See Cyrop. iv. and Q. Curtius 4:2.; Herodotus 2:135.; Pliny, [Natural History?] 12:14.; Mela. 2:5, etc. The Romans often consecrate the tithes of their spoils to Hercules, as the Carthaginians did also. The Scythians sent them to Apollo. (Solin 27, etc.) (Calmet) --- Scaliger and Amama dispose the tithes, and the oblations of the Hebrews, in the following order. Supposing a person's annual produce amount to 6000 bushels, an oblation (thorume) of at least 100 was to be made to the priests: out of the remaining 5900, a first tithe of 590 belonged to the Levites, out of which they paid 59 to the priests. The residue, of 5310 bushels, paid a second tithe of 531, to be consumed in feasts in the temple, (a custom which the ancient Christians imitated in their love-feasts, called agape; Calmet) The original produce was thus reduced to 4779 bushels; and both the tithes amounted to 1121 and the oblation to 100. The thorume consisted of flour dressed, and of oil, wine (Amama) and wool, (Calmet) to be given to the priests on the feast of Pentecost, Leviticus 23:15. It could not be less than the 60th part of the produce, (Ezechiel 45:13.) and it was necessary to pay it before any could be used in the family. Hence these oblations are often called first-fruits, and have been confounded with those sheaves which were to be offered at the beginning of harvest. (Amama)
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