This document discusses the biblical concept of the second tithe in the Old Testament. It states that every third year, Israelites were required to tithe one-tenth of their agricultural produce and livestock to support religious festivals and assist the Levites, widows, orphans, and strangers. This second tithe could be paid in goods or money and was used for feasting at religious celebrations or providing hospitality for the needy. The document asserts that tithing amounted to approximately one-fourth of the Israelites' income and was tied to God's promise to bless the faithful.

1. God’s System: Part B
0The Second Tithe
0Deut. 14:22-29 Thou shalt truly tithe all the
increase of thy seed, that the field bringeth
forth year by year. And thou shalt eat before
the LORD thy God, in the place which he shall
choose to place his name there, the tithe of
thy corn, of thy wine, and of thine oil, and
the firstlings of thy herds and of thy flocks;
that thou mayest learn to fear the LORD thy
God always.

2. Deuteronomy 14:22-29
And if the way be too long for thee, so that thou
art not able to carry it; or if the place be too far
from thee, which the LORD thy God shall
choose to set his name there, when the LORD
thy God hath blessed thee.
Then shalt thou turn it into money, and bind up
the money in thine hand, and shalt go unto the
place which the LORD thy God shall choose.

3. Deuteronomy 14:22-29
And thou shalt bestow that money for
whatsoever thy soul lusteth after, for oxen, or
for sheep, or for wine, or for strong drink, or for
whatsoever thy soul desireth: and thou shalt eat
there before the LORD thy God, and thou
shalt rejoice, thou, and thine household,
And the Levite that is within thy gates; thou shalt
not forsake him; for he hath no part nor
inheritance with thee.

4. Deuteronomy 14:22-29
At the end of three years thou shalt bring forth
all the tithe of thine increase the same year, and
shalt lay it up within thy gates:
And the Levite, (because he hath no part nor
inheritance with thee,) and the stranger, and the
fatherless, and the widow, which are within
thy gates, shall come, and shall eat and be
satisfied; that the LORD thy God may bless thee
in all the work of thine hand which thou doest.

5. Second Tithe Break Down
0They are to tithe of all their crops and herds
0They are to bring this tithe to the sanctuary
as goods or converted to money
0They may use it for what they want to eat
0They are to use it for rejoicing at the feasts
0They use it to provide for the Levite, widow,
stranger and orphan at the convocations
0They are to collect it in cycles of three years
0They will be blessed of God for obeying Him

6. Second Tithe- PH 148 7.2
To promote the assembling of the people for
religious services, as well as to provide for the poor,
anciently a second tithe of all the increase was
required. Concerning the first tithe, the Lord had
declared, "I have given the children of Levi all the
tenth in Israel." But in regard to the second He
commanded. "Thou shalt eat before the Lord thy God,
in the place which He shall choose to place His name
there, the tithe of thy corn, of thy wine, and of thine oil,
and the firstling of thy herds and of thy flocks' that thou
mayest learn to fear the Lord thy God always." 

7. Second Tithe- PH 148 7.2
This tithe, or its equivalent in money, they were for
two years to bring to the place where the sanctuary
was established. After presenting a thank-offering
to God, a special portion to the priests, the
offerers were to use the remainder for a religious
feast, in which the Levites, the stranger, the
fatherless, and the widow participate. Every third
year, however, this second tithe was to be used at
home, in entertaining the Levite and the poor, as
Moses said. "That they may eat within thy gates, and
be filled." This tithe would provide a fund for the uses
of charity and hospitality. 

8. Second Tithe- PH 148 7.2
The contributions required of the Hebrews for religious
and charitable purposes amounted to fully one-fourth
of their income. So heavy a tax upon the resources of
the people might be expected to reduce them to poverty;
but, on the contrary, the faithful observance of these
regulations was one of the conditions of their prosperity.
(Malachi 3:11). Shall we, who enjoy the full light and
privileges of the gospel, be content to give less to
God than was given by those who lived in the former,
less favored dispensation? Nay, as the blessings we
enjoy are greater, are not our obligations
correspondingly increased?

9. Second Tithe Uses
0Camp Meetings/ Convocations - PH 148, 7.2,
Dt. 12:11-19, Dt. 16:11-14
0Hospitality/Meetings at Home- PH 148, 7.2
0Missionary Work- Letter 103,1905, p. 5
0Relief of poor- Ed. 44.2, PH 148, 7.2
0Benevolent uses(i.e. publishing)- PH 148,
7.2
0Building Funds- Needs, July 4, 1903 par. 21

10. Recap
0 God invites us to receive a blessing in Malachi 3
0 Malachi 3 is to instruct us in righteousness
0 God only desires and accepts freewill offerings
0 There is such thing as a freewill “requirement”
0 God’s principles of stewardship are eternal
0 God’s storehouse- funds are used for His cause
0 Giving directly is not withholding from the treasury
0 OT people gave 1/4 to 1/3 of their income
0 This was composed of “tithes and offerings”

11. 0 Part A- the Tithe unto the Levite is for support of gospel ministry
0 Part B- Gifts and Offerings:
0 1)Second Tithe- in OT was for convocations abroad and at home;
contemporary uses include camps, charities, relief of poor publishing,
hospitalities, building funds, missionary work;
0 2)first fruits, firstborn, and land tax; offerings- sin, trespass, freewill,
burnt, thank, vows, Sabbaths, feasts; 7 yr & Jubilee debt remissions;
gifts to the poor;
0 3) special offerings for specific needs/projects (i.e. the temple)
0 All our resources are to be used to: provide for our necessities, fund
the cause of God and to provide for the wants of the needy.
0 God has a timetable to make giving habitual/regular