A Study on the Terumah

Jon Fallows, 2016

The ‘terumah’ was a first offering that was mandated in Israel and it was on the produce of the land. The terumah was the very first part of the harvest or increase of the herd which was to be given to God. This study, taken from Shane Willard and Wikipedia, explains the original intent of the tithe.

The Terumah (H8641), translated as 1. Offering, 2. Heave offering, 3. Oblation and, 4. Gift.

Note: “heave” is from H7311 (Rum – room) and means ‘to be high, actively rise or raise’. Thus it was lifted up to God by the person making the offering or his priest.

Occurrences of terumah

Occurrences of the word terumah can be summarised as: (see the appendix for a complete word study/analysis)

Offering 26 times, heave offering 23 times, Oblation 18 times and Gift 1 time.

Numbers 18:24 specifies what the terumah was but doesn’t specify the fraction.

Numbers 18:28 specifies a specific terumah, a 10th of the tenth. This was for Aaron, therefore a separate ‘offering’.

From the book of numbers then, we can safely draw the conclusion that the Terumah was a specific (the very first) offering, lifted up to God as a first fruits offering then given into the hands of the priest. It was after this that the “first tithe” was calculated, then the “second tithe” was calculated on the residue.

The Modern Church understanding.

The churches today, almost universally, say to bring your ‘tithes and offerings’ into the ‘storehouse’ and you will be blessed. There are some issues with this, if you want to stick to the actual text (perhaps the letter of the law).

The first is:

The Tithe was a tax as the nation of Israel was a theocracy and God was their King, and He legislated the tithe as a return to Him based on His right of creation. He created all things and was entitled to a return on His ‘labour’. Having God as king however, quickly changed after the people wanted a king like the nations around about (1 Sam 8:20), and the first (man) King of Israel did just as the prophet said in 1 Sam 8:11. The Tithe was an article of law, and was imposed in Lev 27:30 (first mention) and it was specifically to cater for the financing of the ‘government’ via the Levitical (theocratic) system.

The modern take on this is that the church is ‘entitled’ to the tithe as it is the replacement for the Levitical system.  This however, is not the case, as the church is in no way a ‘government’ representing the people. Much has been written on the tithe from the church’s perspective, and the best of a very bad bunch is the piece entitled, “The Tithe that Binds’, by Rory O’Moore. I say ‘bad bunch’ as none I have read actually gives the correct biblical concept. However, the very best I have heard on the subject is by Shane Willard in his audio teaching in his Pack 7, “Living in Financial Abundance”.

The second is:

The church is not the storehouse. For the most part today, it closely resembles a club, which one is encouraged to join by (non-biblical) membership (or partnership, or some other name). The storehouse in Biblical terms was something quite different. The church uses Malachi 3:10 as their justification for this usage, but both the prophet’s purpose and the use of the word does neither assume, nor justify the assertion that the church is now the recipient.

The word ‘storehouse’ is made up of two Hebrew words, Store (H1004) and House (H214);

H1004 is a house (broad application)

H214 is a depository, an armoury, a cellar, garner, store(-house), treasure(-house).

Of the 79 cases H214 is used, 72 of them are translated “treasure” (or treasuries), the other translations are:

Cellar: 2

Store: 1

Storehouse: 2

Armoury: 1, and

Garner: 1

So it is clear that the Lord intended this to be a storehouse of food (the tithe was only on produce of the Earth, agricultural), considered by Him as treasure, and this was to be available for people in the nation who were in need of it, ‘so that there would be ‘meat’ (food H2964) in my house’. So, in our terms, it would be a grain and/or animal storehouse, a food store, not a church or club.

So, what about the spirit of the Tithe, of which the Terumah was an integral part?

The Tithe, or tenth (Hebrew: ma’aser).

The source I have used for this study is Shane Willard Ministries, Pack #7, Living in Financial Abundance, 4. Developing a Generous Heart. This whole 4 part series is well worth listening to as it is the very best explanation of the tithe I have (ever) heard. In this teaching, Shane explains how the ancient Hebrews were instructed to Tithe. It goes basically like this:

The part first calculated was the terumah (offering) which could also be called the ‘heave’ or ‘first fruits’ offering. This was calculated at 1/40^th of the harvest (which could be turned into money). This was to be lifted up high and offered to God as a first fruits offering, then given into the hands of ‘the one living amongst you bringing spiritual guidance’. This, in Israel’s day, was the priest (Levite).

We can see in the New Testament the application in 1 Cor 15:20, 23, where Christ is the first fruits of all that ‘sleep’ (die). See also Rom 11:16.

After the 1/40^th was removed, the tithe was then calculated on the remainder. This was the ‘tax’ God demanded as a return on His creative labour. This is why the tithe was only required of anything produced by the ground. This tithe (or first tithe) was given to the Levites who had no inheritance. This was God’s but He gave it to the Levites.

Then, after the first tithe was removed, the second tithe was calculated on the remainder. This was called the ‘second’ tithe and was to be used this way:

In the first, second, fourth and fifth years, it was for you (the tither) to save, sort of an enforced saving, dictated by God. In the third and sixth years, it was to be given to the poor.

If this process was followed, there was a substantial blessing on the people and the land, promised by God.

I also found and alternate source of this very information: Wikipedia (search for terumah)

First was the Terumah (H8641), which was 1/40^th of the whole which was separated first and was offered to God as a ‘heave offering’, basically the first-fruits of the harvest. The tithe was an agrarian duty. A heave offering, or terumah (Hebrew: "‎) is a kind of offering. The word is generally used in the positive sense of an offering to God, though rarely it may also be used in a negative sense, such as of a dishonest "judge who loves gifts." (bribes)

This is also called the "great offering” (Hebrew terumah gedolah " '"") which is, usually, a food item given to the Jewish Hebrew priest, as a gift. The thirteenth-century French rabbi Hezekiah ben Manoah explains the adjective "great" (Hebrew gedolah) to be because this terumah is the first of all tithes given on produce and thus is given from the "greatest quantity of produce" before any other gift is given.

To put it practically, we could look at it like this:

If we used money, say $1000, then executing the process:

A 1/40^th would be $25. This is given directly to the one living amongst you and brings spiritual truths (priest). It was given by a process of first offering it to God as a wave (heave) offering, then into the hands of the Priest. Note the word “hands”. More on this later.

The remainder would be $975.

Then, the tithe was calculated. 10% of $975 = $97.5 (round to $98). This was to be given to the Levite (no inheritance). Remainder $877.

Then the second tithe was calculated. 10% of $887 = $88. Remainder $789. The legislated savings scheme.

It turns out that $789 is 79% of $1000. More on this below.

The terumah was first offered to God by lifting it high above your head, as a first fruit offering then into the hands of the priest (Cohen). In Hebrew thought, if the first-fruits were offered, therefore holy, then the rest of the harvest was holy (Rom 11:16). So $25 was the first-fruit that made the whole $1000 holy (able to be used). See Numbers 18:26.

The First tithe (ma’aser rishon, (10^th) was given to the Levite, who had no inheritance in Israel. Today, this may be the church, but in Hebrew times it was given into the hands “of the ones living amongst you teaching spiritual things”, so you may give to a local church or to someone who is actually performing ministry (my take on it). If the church is inward looking or not doing as the Bible instructs (Eph 4:11 for example), then look somewhere else.

Continuing with Wikipedia:

10th - The tithe offering (Hebrew terumat ha-maaser  ") is a rabbinical Hebrew term based on the commandment in the Hebrew Bible to give a tithe ma’aser of 10% to the Levites. The first term, terumah, means offering. The term "tithe offering" terumat ha-ma’aser, does not occur in the Hebrew Bible text. (However, ma’aser does (H4643)).

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

The second tithe is called ma’aser shani. This was commanded as a tithe to yourself, an enforced saving, where in the first, second, fourth and fifth years, you would save this (presumably to use for the 3 commanded assemblies every year in Jerusalem). In the third and 6^th years, it was an obligation to give it to the poor. Deut 14:27

The poor tithe (Hebrew ma'aser ani ), also referred to as the third tithe, reflects an obligation to set aside one tenth of produce grown in the third and sixth years of the seven-year sabbatical year agricultural cycle for the poor, in the days of the Temple in Jerusalem.

The law of gleanings (Lev 19:10) was intended to work this same way. As an example:

If the paddock was 100sq mtrs 10 X 10, and you draw a circle within it with the arc touching the sides of the square, then the area of the circle was to be harvested (and this provided the whole harvest from which the terumah, first and second tithe came) then the area harvested would be 79% of the whole paddock. So, the 21% was for others. You could of course give more.

Side of a square = 10cm

Area of the square = 100 Sq Cm

Area of a circle = Pi R squared = 3.142857 X 5cm squared = 79 sq cm

Remainder = 21 sq cm

It is interesting also that the ratio of nitrogen to oxygen in the air is 79%:21%.

In Regard to Giving:

There are 3 parts of giving: the first-fruits, the tithe(s), freewill offerings. (Rom 11:16)

So the upshot is that this method catered for the spiritual needs and physical needs of the Levite, and physical needs of the poor and an enforced saving. This system, instituted by God, looks like a perfect (agricultural) income system and if we used this principle today, we would call it a great tax system.

Jesus was a type of first-fruits to God, “1 Cor 15:20, But now is Christ risen from the dead, and become the firstfruits of them that slept”, as He was lifted up high (on the cross) as an offering to God (THE sacrifice) and then He said “Into your hands I commit my spirit”, so He fulfilled the spirit of the law of the terumah and tithe in His death (as well as all the other blood sacrifices).

The Law of the Terumah is one part of the laws of Righteousness and Generosity, so there is a relationship. The Hebrew words are:

Sedak (tsadaq – or tsaw-dak) is the Hebrew for Generous (H6662) this one derived from H6663.

Sedaka (tasddiyq – or tasd-deek) is the Hebrew word for righteousness (H6663)

They have the same root.

There are 2016 verses in the Bible that associate righteousness with generosity. Here are a few.

Psa 37:25

Psa 112:5

Isa 1:15-18

Luke 3:7

James 1:26

Deut 24:17

2 Cor 9:6-7

So we can see that the tithe has sound mathematical principles, sound physical principles and sound spiritual principles.

In Malachi, the word for tithe in Ch 3:8 is plural. See H4643. It is also used improperly by the church as a tool to beat people over the head (fear, guilt) to finance the church. Tithe is NOT a NT commandment. The spirit of the Tithe can be kept in many other ways as mentioned above.

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Appendix: Word study on occurrences of Terumah:

There are 66 OT references to the turumah.  A simple word study (H8641) should in understanding this part of the law. The idea is to get a rounded concept of just what this word means, and then, how are we to apply this concept to ourselves as being under the spiritual application of the Law.

Just a Bible Student