received, should seek to express that feeling in some tangible form, just as we see was done in the sacrifices and offerings made to the Lord by his ancient people?

According to the usual definition given, the tithe means the tenth part of anything, or a tax of one-tenth, especially when payable in kind. When a definite money payment is substituted it is known as the commutation of tithes.

The practice of tithing is very ancient, much older indeed. than the code of Moses, for we see in Gen. 14:20 already that Abraham gave tithes to Melchizedek, priest of the most high God, of all the booty taken by him in the war against the confederate kings. This was four hundred years before the Mosaic institution; and, over one hundred and fifty years before, Jacob, imitating the piety of his grandfather, vowed that if God would keep him in the way he would give to the Lord the one-tenth of all the substance he might acquire. We thus see that the practice of tithing was already long in vogue among the Hebrews before its incorporation among the Mosaic statutes. From the Mosaic law the system was transferred to the Christian church, east and west, not by authority of Christ or his Apostles, but by the Church Fathers of the third and fourth centuries. It was thus introduced "according to Old Testament example," says Dr. Schaff. To many Christians, however, the system seemed to be not altogether of rightful origin, and it was therefore slow of introduction into the church. To hasten its acceptance it was represented that not to pay tithes was a sin, and its enforcement. was therefore commanded by the Council of Macon, 585, under penalty of excommunication. The confessional was also a potent means of enforcing its observance. After the sixth century tith

ing became a legal duty the neglect of which was followed, in some cases, by civil punishment. Thus the system was gradually imposed upon the various sections of the church until, by the thirteenth century, nearly all of Christendom was practicing it. The system remained until the Reformation, but it was not even then abolished at once; for, like many other practices that had fastened upon the church, this one also remained for a

while; but in the course of time, a strong opposition arose against the system, some countries abolishing it altogether, while others commuted the tithes into a fixed annual sum of money. In England and Sweden tithing still exists and is kept up by the laws of the state.

The practise of tithing among the Hebrews was also very generally copied by the surrounding Gentile nations. Among the Greeks and Romans the tenth part of their increase and the spoils of war was frequently dedicated to their gods, Jupiter, Mars, Hercules and Diana. The Carthagenians sent a tenth of their profits to the Hercules of Tyre. The Pelasgians paid tithes to the oracle of Apollo at Delphi. A tenth was exacted on the imports of the Babylonians; and in the fiscal system of the Mohammedan states the tithe still forms a component element.

The objects annually tithed under the Mosaic law, except during the sabbatical year, consisted of cattle, sheep and the fruits of the ground; of the latter the chief were corn, wine and oil. The principal tithes paid annually were two in number. The tenth part of the fruits of the ground and of the herds were given for the maintenance of the Levites for their services both sacred and civil, this tribe having received no land inheritance. Out of this the Levites gave one tenth to the priests who were taken from this tribe. A second tenth was devoted to the feasts and sacrifices as a sign of rejoicing and gratitude to God. These feasts were partaken of at the tabernacle or temple, the Levites joining in the festivities. It seems to have been the practice also for the people to celebrate these feasts every third year at their homes with the Levites, strangers, fatherless and widows as guests. Whether there were three tithes taken this third or the third tithe is to be understood as simply a description of the second, is not certainly known. While some writers on the subject hold that there were only two, Josephus distinctly says there were three. (Deut. 14-28; Jos. Ant. B. 4, C. 8, § 12. The least amount, then, that the Jews gave was the one fifth (one tenth to the Levites and one tenth for the feasts and sacrifices), with possibly an added tenth every third year to the poor. This, to

year,

gether with the other offerings that they made, would bring the amount up to at least one fourth or one third part of their annual income. Some suppose that it was even more than that. Zaccheus, a Jew, said, "Behold, Lord, the half of my goods I give to the poor." Now whatever amount may have been given by the jews, it is certain that it was more than the tenth part. And yet the shibboleth among some modern advocates of tithing is that as a tenth was paid by God's ancient people, therefore we ought also to give a like amount. Now this statement, as they ought to know, is woefully lacking in accuracy; for the Jews, as just seen, were required to, and did, pay much more than that. Then why insist on the payment of a specific amount, the one tenth, which in truth does not express the standard of giving which they profess to copy after?

But it is rejoined by others that one tenth simply expresses the minimum amount we ought to give to the Lord's cause, and, in addition thereto, as much more as we are able. This view, as

often presented, does not help matters, for there is still the compliance with the Levitical law of tithing, which, together with other laws of like character, have, as we shall see, no place in the Christian economy. As before observed, the laws of Moses required the giving of at least the one fifth, which but few modern tithers come up to, while in the patriarchal age strictly the tenth was given, and that without outward constraint. If, then, tithers are sincere in their belief, and would imitate with exactness the law of Moses in this matter, consistency would require them to contribute not only the one tenth, but at least two tenths or more. To give only the one tenth would be in harmony with the patriarchal period, but not with the code of Moses.

In addition to the regular tithes the loyal Jews also made voluntary offerings. At the feast of tabernacles the people made a free-will offering according as the Lord had blessed them. When the tabernacle, and afterwards the temple, was erected, the people, out of the fullness of their hearts, offered willingly to the Lord. In Ezra it is said "The silver and the gold are a free

will offering to the Lord." They also gave for the use of the priests a part of the first fruits of all the products of their husbandry, as wheat, oil, grapes, fruits of trees, herbs, and firstlings of their flocks; the quantity thus given being left entirely to the free will of the giver. The wants of the poor were provided for in part by the unprescribed quantities of grain left in the corners of the fields, and of the gleanings of the oliveyards and vineyards. They also had free access to all that grew spontaneously in the fields and vineyards every seventh year, when the soil was left uncultivated. In the bestowment of all these gifts and charities it was not required of the Jews that they give of their income a tenth or any other specific sum, but the amount so given was unmeasured and unprescribed. "Every man shall give as he is able, according to the blessing of the Lord thy God."

But tithers contend that the one tenth [an assumption again of the tenth is what we owe God, and that "Nothing should be said about giving until what we owe is paid." Rich indeed must man be if the nine tenths of his income, and all that he lays claim to, is his very own, and only the one tenth belongs to God! Yet it is said "The earth is the Lord's and the fullness thereof." Strictly speaking, nothing is ours, all belongs to God. Of this, however, we may, as his stewards, use enough to meet the necessities of life, the amount to be returned to the Lord being determined by the smallness or largeness of such personal needs. How then can it be that just one tenth, no more, no less, is owing to God, when the balance over and above the necessaries of life is so indeterminate? Rather say that the measure of our returns to God depends more naturally upon the measure of our prosperity, or ability to give. This granted, it cannot in any proper sense be said that we "owe "to God the one tenth, or any other specific amount. Consequently whatever amount we return to the Lord, we may, in the Bible sense, be said to "give" to the Lord.

Tithing has already been referred to as being a part of the Levitical law. Let it be emphasized that this requirement that

the tenth be given to the Levites, and out of this a tenth to the priests, was purely Levitical in its character, and, being such, it holds no place in the Christian economy. Those who try to make it appear that tithing is not a Levitical, but altogether a moral law, fail to distinguish clearly between the two. Giving is of itself a moral act, because it is based upon the principle of duty; but when the amount thus given is limited to the one tenth for the Levites, and a second tenth for the joyous feasts, the whole serving purely a Levitical purpose, and being strictly inherent in the Levitical economy, then it certainly is a Levitical law. So, when the Levitical economy passed away, that which was peculiarly inherent in it also passed away. But the act itself of giving, being purely moral, and not peculiar to any economy or system of religion, is still a most imperative duty. The same method of reasoning applies to the Sabbath day. As an institution it was observed as a rest day before the time of Moses; but when it was incorporated in the Mosaic code it became a peculiarly Jewish institution. As a day of rest its observance was a moral duty, but the observance of any one day in preference to another had in it no moral quality. So when the Apostles and early Christians began to observe the first day of the week instead of the seventh they broke no moral law, because the Sabbath as an institution was still continued; only the day itself, as observed by the Jews, was changed. The primary object of the Sabbath is holiness, not merely rest from labor. "Remember the Sabbath day to keep it holy." "God blessed the Sabbath day and hallowed it; because that in it he rested from all his work." The spirit of the command is fulfilled whether the six days' labor be on the last six days of the week or the first six days. Therefore the day itself may be changed, as it was changed, and yet as an institution, hallowed and blessed, it remains intact.

So, also, giving is still a duty, but tithing in giving, simply because it is Jewish, is no longer binding.

It will be noted that civic as well as sacred duties were performed by the Levites. At one stage in their history there were appointed of them six thousand judges and scribes and four