The concept of the "Tithe of the Tithe" is rooted in the Old Testament, specifically within the context of the Levitical priesthood and the distribution of tithes among the Israelites. This practice is outlined in the Book of Numbers and is an integral part of the Mosaic Law, which governed the religious and communal life of the Israelites.

Biblical Foundation

The primary scriptural reference for the "Tithe of the Tithe" is found in Numbers 18:25-28 :

> "The LORD instructed Moses, 'Speak to the Levites and tell them: When you receive from the Israelites the tithe I have given you as your inheritance, you must present a tenth of that tithe as the LORD’s offering. Your offering will be reckoned to you as grain from the threshing floor or juice from the winepress. So you are to present an offering to the LORD from all the tithes you receive from the Israelites, and from these tithes you must give the LORD’s offering to Aaron the priest.'"

In this passage, God commands the Levites, who were the recipients of the tithes from the other tribes of Israel, to offer a tenth of the tithes they received to the LORD. This portion was then given to Aaron the priest, representing the priestly family.

Purpose and Significance

The "Tithe of the Tithe" served several purposes within the Israelite community:

1. Support for the Priests: The Levites, who were set apart for service in the tabernacle and later the temple, did not receive a land inheritance like the other tribes. Instead, they were supported by the tithes of the people. The "Tithe of the Tithe" ensured that the priests, who were responsible for the sacrificial system and maintaining the sanctuary, were also provided for.

2. Acknowledgment of God's Provision: By offering a portion of the tithes they received, the Levites acknowledged that their sustenance and service were ultimately dependent on God's provision. This act of giving back to God was a recognition of His sovereignty and generosity.

3. Model of Stewardship: The practice of the "Tithe of the Tithe" exemplified a model of stewardship and accountability. It demonstrated that even those who served in religious capacities were not exempt from the principles of giving and gratitude.

Theological Implications

Theologically, the "Tithe of the Tithe" underscores the principle that all blessings and provisions come from God and that His people are called to honor Him with their resources. It reflects the broader biblical theme of giving back to God a portion of what He has entrusted to His people, as an act of worship and obedience.

In the New Testament, while the specific practice of tithing is not mandated, the principles of generosity, stewardship, and supporting those who minister in the church continue to be emphasized (e.g., 1 Corinthians 9:13-14, 2 Corinthians 9:6-7). The "Tithe of the Tithe" serves as an Old Testament example of these enduring principles.

Historical Context

Historically, the "Tithe of the Tithe" was part of the larger system of tithes and offerings that sustained the religious and social structure of ancient Israel. It highlights the communal responsibility of the Israelites to support the Levitical priesthood, which played a central role in their spiritual life.

In summary, the "Tithe of the Tithe" is a biblical practice that illustrates the importance of supporting religious leaders, acknowledging God's provision, and practicing faithful stewardship. It remains a significant example of the principles of giving and gratitude that are woven throughout Scripture.