Tithing, Deuteronomy 14, and the Controversy in the Adventist Church
Understanding the biblical purpose of tithing, the second tithe, and what the Old Testament teaches us about giving today
Tithing has become a subject of considerable discussion and disagreement within the Seventh-day Adventist Church. For many Adventists, returning ten percent of their income is a deeply established practice rooted in Scripture. Yet questions arise about how the biblical tithe was used, who was authorized to receive it, and whether every detail of Israel's system should be applied to the church today.
One passage deserves particular attention: Deuteronomy 14:22–26. These verses describe an aspect of Israel's religious life that is sometimes overlooked when tithing is discussed. A careful reading helps us understand the biblical context and ask better questions about how the principles of tithing should be applied today.
The goal should not be to defend a tradition simply because it is familiar or reject it simply because it is controversial. Our goal should be to understand what Scripture actually says and allow God's Word to guide our conclusions.
What Does the Bible Say About Tithing?
The practice of tithing began before the establishment of Israel's sanctuary system. In Genesis 14:18–20, Abraham gave Melchizedek a tenth of the spoils after his victory over the kings. In Genesis 28:20–22, Jacob promised to give God a tenth of what He provided. These accounts demonstrate that the idea of giving a tenth existed before the Mosaic law was given.
Later, God established specific instructions for Israel. Leviticus 27:30 states that the tithe of the land belonged to the Lord and was holy to Him. Numbers 18:21 explains that God gave the tithe to the Levites in return for their service in the sanctuary, since they did not receive a territorial inheritance like the other tribes.
This establishes an important biblical principle: the tithe belonged to God, and He designated its purpose. It was not simply a general donation that could be assigned to any religious or charitable activity according to personal preference.
Malachi 3:10 also calls God's people to bring the full tithe into the storehouse so that there would be food in His house. Adventists commonly understand this passage as supporting the practice of returning tithe through the church's established system to support gospel ministry.
But before concluding that every Old Testament instruction about tithing describes exactly the same practice, we need to examine Deuteronomy 14.
What Does Deuteronomy 14:22–26 Actually Teach?
Deuteronomy 14:22–26 describes a tithe that was used in a way that may surprise modern readers. The Israelites were instructed to set aside a tenth of their agricultural increase and bring it to the place God had chosen for worship. There, they were to eat it before the Lord and rejoice with their households.
The passage even allowed for a practical solution. If the journey was too long to carry their grain, wine, oil, and livestock, they could exchange these goods for money, travel to the appointed place, and use the money to purchase what they needed for the celebration.
Notice the purpose expressed in verse 23: the people were to learn to fear, or reverence, the Lord. This was not merely a financial transaction. It was an act of worship, gratitude, and fellowship with God.
Verse 26 specifically permits the money to be spent on food and drink for this sacred celebration. The tithe described here was not simply handed over to priests or religious administrators. At least in this passage, the people themselves participated in its use.
This raises an important question: If Numbers 18 says the tithe belongs to the Levites, why does Deuteronomy describe the people eating a tithe themselves?
The answer requires us to consider the broader biblical context.
Was There More Than One Tithe in Israel?
Many biblical scholars understand Deuteronomy 14 as describing a second tithe, distinct from the tithe assigned to the Levites in Numbers 18:21–32. Under this interpretation, the Israelites returned one tithe to support the Levites and set aside another for religious celebrations and, in certain years, assistance to people in need. The Seventh-day Adventist International Biblical-Theological Dictionary discusses this interpretation.
Deuteronomy 14:28–29 instructs the Israelites to set aside the tithe of that year's produce every third year in their towns. It was to be available to the Levite, the stranger, the fatherless, and the widow. These people were to come and eat and be satisfied.
Deuteronomy 26:12–15 also describes this third-year provision for those in need.
There is some scholarly disagreement about whether these passages describe two separate tithes or different uses of a tithe within Israel's system. The text itself does not use the modern labels first tithe and second tithe in Deuteronomy 14:22–26. We should therefore distinguish the biblical instructions themselves from the traditional explanation used to reconcile them.
That fact deserves serious consideration in any discussion of tithing.
How Does This Relate to the Current Adventist Controversy?
The present discussion within Adventism includes questions about how tithe should be used, whether the church's current policies reflect the full biblical picture, and whether certain ministries or needs should be eligible for tithe support.
This is not merely a theoretical debate. In September 2026, Adventist Review published an article titled “The Sacred Tenth,” which discussed the distinction between the Levitical tithe and the tithe described in Deuteronomy. It addressed questions about the purpose of tithe and whether its biblical uses should inform the church's understanding today.
Does Deuteronomy 14 Authorize Adventists to Use Tithe Differently?
This is where careful interpretation becomes essential.
Some argue that because Deuteronomy describes a tithe being used for family celebrations and assistance to the poor, Christians should have greater freedom to decide how tithe is used today. Others argue that the passage describes a distinct part of Israel's religious system and does not change the purpose of the tithe designated for religious ministry.
The Adventist Church's official stewardship position supports the latter interpretation. It explains that the tithe assigned to the Levites in Numbers 18 differs from the tithe used for celebrations and assistance in Deuteronomy. Under this understanding, the Deuteronomy passages do not authorize diverting the church's designated tithe to other purposes.
There are two questions we should not confuse:
What did God instruct Israel to do? The biblical passages describe tithes used for religious ministry, worship, and care for people in need.
How should the Christian church apply those instructions today? That requires examining the biblical principles, the New Testament's teaching about supporting gospel workers, and the way the church administers its resources.
First Corinthians 9:13–14 is particularly relevant. Paul compares the support of gospel workers with the Old Testament system of those serving at the sanctuary. He concludes that those who preach the gospel should receive their living from the gospel. This supports the principle that ministers should be financially supported, although it does not independently settle every question about modern church budgets or administrative expenses.
At the same time, the Bible repeatedly emphasizes care for the poor, widows, orphans, and strangers. Jesus rebuked religious leaders who were meticulous about tithing but neglected justice, mercy, and faithfulness (Matthew 23:23). Faithful giving must never become an excuse to neglect those values.
Deuteronomy 14 should therefore challenge Adventists to study the whole biblical picture rather than relying on a single verse or an established policy without examining its scriptural foundation.
Tithing Should Be About More Than Money
One danger in this controversy is that it can turn into a dispute over who has the right to control the money. But the biblical starting point is different.
The tithe belongs to God. Returning it is an act of worship, gratitude, and recognition that everything we have ultimately comes from Him. The question is not simply whether we agree with church leaders or whether we believe a particular budget is wise. It is whether we are seeking to honor God faithfully while ensuring that the resources entrusted to His people accomplish their intended purpose.
Church leaders have a responsibility to administer sacred funds transparently and faithfully. Members have a responsibility to study Scripture, ask honest questions, and support the church's mission. Both responsibilities matter.
It is also important to distinguish between tithe and offerings. Adventist policy reserves tithe for designated gospel-ministry purposes, while offerings provide for many other church needs. Members who question a particular use of tithe can ask for clarification, examine the published policies, and raise concerns through appropriate church channels. They should not assume that every disagreement proves wrongdoing, nor should church leaders assume that every question reflects rebellion.
Deuteronomy 14:22–26 reminds us that giving in biblical times was connected to worship, gratitude, fellowship, and the recognition of God's blessings. The surrounding verses add another important dimension: God's people were to make provision for those who might otherwise be overlooked.
We should be cautious about transferring every detail of Israel's national religious system directly into the Christian church. But we should be equally cautious about overlooking biblical passages that challenge our assumptions.
The Adventist controversy over tithing should lead us to more careful Bible study, not less. We need to distinguish what Scripture explicitly commands from interpretations about how its instructions apply today. We also need to distinguish the church's official policies from the biblical arguments used to support those policies.
Ultimately, our loyalty must be to God and His Word. The church's financial system exists to support its mission of proclaiming the gospel, nurturing believers, and reaching the world for Christ. Financial accountability and compassion for people in need are not enemies of that mission; they are important considerations in carrying it out faithfully.
The most important question is not simply where the money goes, but whether we are honoring God in both our giving and our stewardship of what He has entrusted to us.
