Hebrew word · H4643

מַעֲשֵׂר

ma'sar

tithe

'A tenth part,' from the word for 'ten.' In the Torah it is the tenth of the land's yield (grain, new wine, olive oil, fruit) and of the herds and flocks (Lev 27:30–32).

Appears 32 times in 27 verses of the Hebrew Old Testament. ·

What it means

1) tithe, tenth part

1a) tenth part

1b) tithe, payment of a tenth part

Abridged from Brown, Driver and Briggs, A Hebrew and English Lexicon of the Old Testament (1906), via STEPBible.org (CC BY 4.0).

In depth

From the study of Malachi 3:10

Range of meaning

'A tenth part,' from the word for 'ten.' In the Torah it is the tenth of the land's yield (grain, new wine, olive oil, fruit) and of the herds and flocks (Lev 27:30–32). Two main systems appear: (1) the tithe given to the Levites, who had no tribal land, and who passed a tenth of it on to the priests (Num 18:21–32); (2) the tithe the farmer ate himself in celebration at the sanctuary, with every third year's tithe stored in the towns for the Levite, foreigner, orphan and widow (Deut 14:22–29; 26:12).

Against the English

English 'tithe' is accurate as 'tenth.' Most modern hearers, though, picture 10% of a cash salary. In Malachi it is farm produce that could be eaten. Money appears only as a travel convenience: produce could be sold and the money spent on food at the festival (Deut 14:24–26).

How it drifted

As economies moved from farming to money, church teaching applied the tenth to wages. Medieval church tithes and later 'storehouse tithing' teaching fixed the money picture in place.

Used elsewhere in the period

Neh 10:37–39 and 13:5, 10–13 describe the Persian-period system Malachi assumes: Levites collected tithes in the towns, and a tenth of that went to the temple storerooms. When the people stopped giving, the Levites left the temple to work their fields. Tobit 1:6–8 and Josephus (Antiquities 4.68, 4.205, 4.240) show multiple tithes still being practised in the Second Temple period. The Mishnah tractates Maaserot and Maaser Sheni regulate tithes of produce.

From the study of Genesis 14:20

Range of meaning

"A tenth part", from ʿeser "ten". In later Israelite law it is the technical term for the tithe of produce and livestock given to the Levites, the sanctuary, and the poor (Leviticus 27:30–33; Numbers 18:21–28; Deuteronomy 14:22–29).

Against the English

KJV "tithes" (plural) sounds like an ongoing institution. The Hebrew is singular and indefinite: "a tenth". BSB, WEB and YLT's "a tenth" is closer.

How it drifted

"Tithe" in modern church use means a regular 10% of personal income given to a congregation. That meaning comes from the Mosaic system, rabbinic and church law, and modern stewardship teaching. None of it is in view in this verse.

Used elsewhere in the period

Tenths paid to temples and kings are well attested in the ancient Near East. Examples include the Mesopotamian temple tenth (ešrû) and tithes at Ugarit. Dedicating a tenth of war booty to a god was also a known custom (Greek states dedicated a dekatē, a tenth, of spoils at Delphi and elsewhere). Within Genesis the only other pre-Sinai tenth is Jacob's vow in Genesis 28:22, which is also voluntary. Jubilees 13:25–27 already treats Abram's tenth as the origin of an eternal law of priestly tithes, so reading it as a precedent is ancient.

From the study of Nehemiah 10:37

Range of meaning

A tenth, especially the tenth of agricultural yield and livestock owed for sacred purposes. The Torah has several tithe laws: Numbers 18:21–32 (to the Levites, who give a tenth of it to the priests), Deuteronomy 14:22–29 (eaten by the offerer's household at the sanctuary, with a third-year tithe stored locally for the Levite, the foreigner, the orphan and the widow), and Leviticus 27:30–33 (holy to the LORD).

Against the English

'Tithe' and 'tenth' are both accurate as words. But today 'tithe' usually means a tenth of personal income given to a church, which is a different practice.

How it drifted

Medieval church law made tithes payable to the parish. Modern stewardship teaching then generalized the tithe into a principle for giving money. The Nehemiah tithe was a tenth of crops and flocks, supporting a landless order of temple staff.

Used elsewhere in the period

Tithes to temples are recorded across the ancient Near East, for example the Babylonian esrû paid to temples. Tobit 1:6–8 and Josephus (Antiquities 4.68, 4.205, 4.240) show Second Temple Jews combining the different Torah tithe laws into several separate tithes.

Where it appears

Genesis · 1

  1. Genesis 14:20 מַעֲשֵׂ֖ר a tenth

    and blessed be God Most High, who has delivered your enemies into your hand.” Then Abram gave Melchizedek a tenth of everything.

    Here: Literally "a tenth part", singular and without the article: a tenth, not "the tithe" as an established system. This is the word's first appearance in the Bible.

Leviticus · 3

  1. Leviticus 27:30 מַעְשַׂ֨ר [the] tithe of

    Thus any tithe from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD.

    Here: Built on the word for "ten" (eser), it means literally "the tenth part". Here it is the fixed tenth of the harvest. It is a set portion, not an amount the farmer chooses.

  2. Leviticus 27:31 מִמַּֽעַשְׂר֑וֹ any of tithe his

    If a man wishes to redeem part of his tithe, he must add a fifth to its value.

  3. Leviticus 27:32 מַעְשַׂ֤ר [the] tithe of

    Every tenth animal from the herd or flock that passes under the shepherd’s rod will be holy to the LORD.

Numbers · 6

  1. Numbers 18:21 מַֽעֲשֵׂ֥ר tithe

    Behold, I have given to the Levites all the tithes in Israel as an inheritance in return for the work they do, the service of the Tent of Meeting.

    Here: A tenth of what the land produced. The surrounding verses describe it as grain from the threshing floor and wine from the press (18:27, 30), and Leviticus 27:30–32 also counts tree fruit and livestock. It was a fixed due, not a freewill gift.

  2. Numbers 18:24 מַעְשַׂ֣ר [the] tithe of

    For I have given to the Levites as their inheritance the tithe that the Israelites present to the LORD as a contribution. That is why I told them that they would not receive an inheritance among the Israelites.”

  3. Numbers 18:26 הַֽמַּעֲשֵׂ֗ר מַעֲשֵׂ֖ר הַֽמַּעֲשֵֽׂר׃ the tithe, a tithe

    “Speak to the Levites and tell them: ‘When you receive from the Israelites the tithe that I have given you as your inheritance, you must present part of it as an offering to the LORD—a tithe of the tithe.

  4. Numbers 18:28 מַעְשְׂרֹ֣תֵיכֶ֔ם tithes your

    So you are to present an offering to the LORD from all the tithes you receive from the Israelites, and from these you are to give the LORD’s offering to Aaron the priest.

Deuteronomy · 7

  1. Deuteronomy 12:6 מַעְשְׂרֹ֣תֵיכֶ֔ם tithes your

    To that place you are to bring your burnt offerings and sacrifices, your tithes and heave offerings, your vow offerings and freewill offerings, as well as the firstborn of your herds and flocks.

    Here: 'Your tenths': a tenth of the year's grain, new wine and olive oil (Deut 14:23). In Deuteronomy the family brought this tenth to the sanctuary and ate it themselves at a festive meal, shared with the Levite (12:17–18; 14:22–27).

  2. Deuteronomy 12:11 מַעְשְׂרֹֽתֵיכֶם֙ tithes your

    then the LORD your God will choose a dwelling for His Name. And there you are to bring everything I command you: your burnt offerings and sacrifices, your tithes and special gifts, and all the choice offerings you vow to the LORD.

    Here: The tenth of grain, new wine and oil (with firstborn animals alongside, 14:23). In Deuteronomy the family eats it at the sanctuary and shares it with the Levite.

  3. Deuteronomy 12:17 מַעְשַׂ֤ר [the] tithe of

    Within your gates you must not eat the tithe of your grain or new wine or oil, the firstborn of your herds or flocks, any of the offerings that you have vowed to give, or your freewill offerings or special gifts.

  4. Deuteronomy 14:23 מַעְשַׂ֤ר [the] tithe of

    And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks, in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always.

  5. Deuteronomy 14:28 מַעְשַׂר֙ [the] tithe of

    At the end of every three years, bring a tenth of all your produce for that year and lay it up within your gates.

  6. Deuteronomy 26:12 מַעְשַׂ֧ר הַֽמַּעֲשֵׂ֑ר [the] tithe of, the tithe

    When you have finished laying aside a tenth of all your produce in the third year, the year of the tithe, you are to give it to the Levite, the foreigner, the fatherless, and the widow, that they may eat and be filled within your gates.

2 Chronicles · 4

  1. 2 Chronicles 31:5 וּמַעְשַׂ֥ר and [the] tithe of

    As soon as the order went out, the Israelites generously provided the firstfruits of the grain, new wine, oil, and honey, and of all the produce of the field, and they brought in an abundance—a tithe of everything.

    Here: A tenth portion, paid in kind from what the land and herds produced. The 'and' shows it as a second obligation alongside the first portion, not another name for it.

  2. 2 Chronicles 31:6 מַעְשַׂ֤ר וּמַעְשַׂ֣ר a tithe of, and a tithe of

    And the Israelites and Judahites who lived in the cities of Judah also brought a tithe of their herds and flocks and a tithe of the holy things consecrated to the LORD their God, and they laid them in large heaps.

  3. 2 Chronicles 31:12 וְהַֽמַּעֲשֵׂ֛ר and the tithe

    And they faithfully brought in the contributions, tithes, and dedicated gifts. Conaniah the Levite was the officer in charge of them, and his brother Shimei was second.

Nehemiah · 6

  1. Nehemiah 10:37 וּמַעְשַׂ֥ר and [the] tithe of

    Moreover, we will bring to the priests at the storerooms of the house of our God the firstfruits of our dough, of our grain offerings, of the fruit of all our trees, and of our new wine and oil. A tenth of our produce belongs to the Levites, so that they shall receive tithes in all the towns where we labor.

    Here: The tithe: one tenth of the harvest. This is a separate levy from the first portions, and it goes to a different group.

  2. Nehemiah 10:38 מַעֲשַׂ֤ר הַֽמַּעֲשֵׂר֙ [the] tenth of, the tithe

    A priest of Aaron’s line is to accompany the Levites when they collect the tenth, and the Levites are to bring a tenth of these tithes to the storerooms of the treasury in the house of our God.

  3. Nehemiah 12:44 וְלַמַּֽעַשְׂרוֹת֒ and for the tithes

    And on that same day men were appointed over the rooms that housed the supplies, contributions, firstfruits, and tithes. The portions specified by the Law for the priests and Levites were gathered into these storerooms from the fields of the villages, because Judah rejoiced over the priests and Levites who were serving.

    Here: The tenth of the produce owed to the Levites, who in turn passed a tenth of it to the priests (Num 18:21–28; Neh 10:38–39).

  4. Nehemiah 13:5 וּמַעְשַׂ֤ר and [the] tithe of

    and had prepared for Tobiah a large room where they had previously stored the grain offerings, the frankincense, the temple articles, and the tithes of grain, new wine, and oil prescribed for the Levites, singers, and gatekeepers, along with the contributions for the priests.

    Here: This is the tenth of the harvest owed to the Levites (Numbers 18:21–24). In Nehemiah 10:37–39 the people had sworn to bring it to exactly these storerooms.

  5. Nehemiah 13:12 מַעְשַׂ֧ר [the] tithe of

    and all Judah brought a tenth of the grain, new wine, and oil into the storerooms.

Ezekiel · 2

  1. Ezekiel 45:11 מַעְשַׂ֥ר [the] tenth part of

    The ephah and the bath shall be the same quantity so that the bath will contain a tenth of a homer, and the ephah a tenth of a homer; the homer will be the standard measure for both.

  2. Ezekiel 45:14 מַעְשַׂ֤ר [will be] [the] tenth part of

    The prescribed portion of oil, measured by the bath, is a tenth of a bath from each cor (a cor consists of ten baths or one homer, since ten baths are equivalent to a homer).

Amos · 1

  1. Amos 4:4 מַעְשְׂרֹֽתֵיכֶֽם׃ tithes your

    “Go to Bethel and transgress; rebel even more at Gilgal! Bring your sacrifices every morning, your tithes every three days.

    Here: "Your tithes": a tenth of the harvest and the herds, brought to the sanctuary. Again it is "your". Bethel was the very place where Jacob had vowed a tithe (Gen 28:22), so the scene is the shrine's proudest tradition being kept with great zeal.

Malachi · 2

  1. Malachi 3:8 הַֽמַּעֲשֵׂ֖ר the tithe

    Will a man rob God? Yet you are robbing Me! But you ask, ‘How do we rob You?’ In tithes and offerings.

    Here: 'The tenth', with the definite article: the known, legally required tenth of produce and livestock that supported the Levites and the temple (Num 18:21–32; Neh 10:37–38). It is singular and collective. The answer has no preposition: it is a curt, one-phrase reply.

  2. Malachi 3:10 הַֽמַּעֲשֵׂ֜ר the tithe

    Bring the full tithe into the storehouse, so that there may be food in My house. Test Me in this,” says the LORD of Hosts. “See if I will not open the windows of heaven and pour out for you blessing without measure.

    Here: 'The tenth': the tenth part of the year's grain, new wine, olive oil and livestock owed under the Torah, mainly to support the Levites and priests.

Word data: STEPBible.org (CC BY 4.0), main text only.