The Origin of Firstfruits

• The Hebrew word for firstfruit is "reshit," a word meaning "first things" or "beginning." The word is used often in the Old Testament to refer to beginnings (Genesis 1:1; 10:10), firstborn (Genesis 49:3), or rank (Numbers 24:20). However, the most common usage refers to the first parts of a harvest (Exodus 34:26), a meal (Numbers 15:20), or a product (Deuteronomy 18:4). The firstfruits were originally the very beginning portion of what one received, and among the Israelite people, these firstfruits were to be given to God.
  
  

The Development of Firstfruits

• The firstfruits in the Old Testament did not begin as a "tithe" in the modern sense. While the firstfruits did refer to the first portions of a harvest, it gradually developed to mean the best part of any product. The purpose for giving the firstfruits was to express thanksgiving to God: he was the one who had saved the Israelites and provided for their rescue. By giving him the first and best, they expressed their trust that God was the one in control of all their produce and that he would continue to bring in the rest of the harvest.
  
  

The Origin of Tithes

• The word for tithe, "maaser," is used 32 times in the Old Testament. It can refer to a tenth given to the Lord (Genesis 14:20), but more often the word is used in reference to a portion taken from the source of income of the individual. The purpose of the tithe in Israel was to provide payment to the Levite tribe (Numbers 18:21), the tribe that surrendered any right to land in exchange for serving the Lord. Therefore, every other tribe was to provide for their sustenance by bringing a portion of their own produce. Later, the tithe became generally understood as that portion of produce that belonged to the Lord's (Malachi 3:8).
  
  

The New Testament Understanding of Firstfruits

• In the New Testament, firstfruits are primarily understood in a spiritual sense. There is little discussion of the implications of firstfruits for the giving of the Christian; rather, the firstfruits of the Spirit are a down payment (Romans 8:23) and Christ is the firstfruits of those who have died (1 Corinthians 15:20, 23).
  
  

The New Testament Understanding of Tithes

• Jesus speaks strongly against the Jewish leaders who had kept the strict 10 percent tithe but had disregarded the purpose behind giving to the Lord (Matthew 23:23). The only other mention of tithes is in Hebrews, in discussing the role of Abraham and the temple (Hebrews 7:5-9). However, there are several places where the principle of giving is at work in the church. Paul asks the church on numerous occasions to set aside money to give (2 Corinthians 8-9; Romans 15:25-32). Perhaps, then, "tithing" in the sense of the Old Testament tenth is no longer necessary. What is now required is a heart obedient to God, a heart bound to give not only 10 percent but rather much more. The Christian has a responsibility to give from what is received to care for the church. Those who follow Jesus are no longer bound to give 10 percent; they are required to let God have complete control of their finances, giving as much as they can to bring glory to God.