The tithe is specifically mentioned in the Books of Leviticus, Numbers and Deuteronomy. The first tithe is giving of one tenth of agricultural produce (after the giving of the standard terumah) to the Levite (or Aaronic priests). Historically, during the First Temple period, the first tithe was given to the Levites.

judgment, mercy, and faith

According to Josephus, the Sadducees believed that:

• There is no fate.
• God does not commit evil.
• Man has free will; “man has the free choice of good or evil”.
• The soul is not immortal; there is no afterlife.
• There are no rewards or penalties after death.

2 Corinthians 9:6-8 Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.

The first tithe (Hebrew: ma’aser rishon מעשר ראשון) is a positive commandment in the Torah requiring the giving of one tenth of agricultural produce to charity, after the giving of the standard terumah, to the Levite (or Kohen). This tithe is required to be free of both monetary and servicial compensation.

In the Gospel of John, Jesus is described as stating “he that reapeth receiveth wages, and gathereth fruit unto life eternal: that both he that soweth and he that reapeth may rejoice together” (John 4:36), which some Christians argue is about rewards from God for those who perform God’s work.

Typically, between 1/40 and 1/60 of the produce was given for this tithe. The second portion separated was called “ma’aser” which means “tenth.” This was given to the Levites (the tribe of Levi.) This was given every year of the cycle (years 1-6.)