Recently, questions arose as to the purpose and use of the second tithe.
In our free booklet, “Tithing—Today?”, we explain that the Bible speaks of three different types of tithes—the first, second and third tithe. In this Q&A, we will concentrate merely on the second tithe. In this regard, we state the following in our booklet:
“The SECOND tithe (or a second ten percent of one’s earnings or other income) is an additional tithe of one’s ‘increase’ (Deuteronomy 14:22–26). Soncino confirms that Deuteronomy 14:23 discusses the ‘second tithe.’ They state, ‘This refers to the second tithe, because the first tithe was to be given to the Levites who were allowed to eat it anywhere (cf. Num. xviii. 26, 31).’ The Ryrie Study Bible has a similar comment pertaining to Deuteronomy 14:22–27, confirming the existence of a ‘second tithe.’ So does ‘The New Bible Commentary: Revised,’ copyright 1970, on page 220: ‘This is the so-called “second tithe,” as contrasted with that tithe of the produce given to maintain the Levites (see Nu. 18:26–28).’
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