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Other Possible Deductions

Other possible deductions include a freewill offering at the Feast of Weeks,
(Deuternomy 16:10), animals in payment of vows or things devoted, (Leviticus 27:9, 28),
remission of debts in year of release, the redemption of the firstborn, and thank offerings
generally.

From the foregoing it will be seen that if a farmer's standing crop amounts to
6,000 ephahs, or bushels, an estimated 1/60 must be left in the corners, or as gleanings, or
forgotten sheaves, for the poor. Then, of the remaining 5,900 bushels, an estimated 1/40
more is to be offered as first fruits. From the 5,750 bushels left, the Lord's tithe for the
Levites is to be taken, which reduces the ingathering to 5,175 bushels. When the festival
tithe is taken from this, it leaves the owner with 4,658 bushels. From this must be
deducted 1/30 (or a third of the triennial tithe), by which the net remainder is reduced to
4,503 bushels, or three-fourths of the original whole.

Out of this remainder, however, there might have to be provided the redemption
for a firstborn son, or, once in seven years, the remission of debts; and from the same
source, according to the owner's liberality, would come a freewill offering at the Feast of
Weeks; and, on other occasions, animals for the payment of vows, or devoted things and
thank offerings, generally.

So, then, on the principle of tithing the remainder, a liberal Israelite's outgoings
would amount to, at least, a fourth of his income. On the other hand, if each item is
charged upon the whole 6,000, then it will be seen that there would remain, after the
payment of fixed claims, only 4,350. Added to this, the consumption of time for several
weeks, for the observance of festivals, would be considerable. If 350 bushels more may
be regarded as an equivalent for this loss, as well as for redemption of the firstborn,
remitted debts, for vows and freewill offerings, then a man's outgoings would amount, on
this principle, to a third of his entire harvest.

Perhaps, therefore, we are justified in supposing that the Mosaic law required the
Israelite to set apart, in some way or other connected with his religion, from one-fourth to
a third of his income. Or, to put it in another away: a conscientious man, wishful to act up
to his duty, might begin by setting apart a tenth of his income for the Lord's tithe . He
would regard his firstborn and the firstlings of his cattle as belonging to the LORD. The
fruit of young trees for three years he would not eat, and on the fourth year would set
apart the fruit for YEHOVAH, whilst every seventh year he would not claim money from
his debtors. At the time of every harvest he would leave to the poor the corners of his
field, the gleanings and forgotten sheaves, as well as fallen fruit and overlooked olives
and grapes. He would then set aside a second tenth for expenses connected with going up
to the sanctuary, taking with him a freewill offering at the Feast of Weeks, and possibly
animals for payment of vows, or thank offerings, or things devoted, in addition to his first
fruits. These first fruits he would put in a basket, and, coming to the priest, would say to
him: "I profess this day unto the Lord thy God, that I am come unto the land which the
Lord swore unto our fathers for to give us," (Deuteronomy 26:3).