Tithes in Judaism

The tithe is specifically mentioned in the Books of Leviticus, Numbers and Deuteronomy. The tithe system was organized in a three-year cycle, corresponding to the Shemittah-cycle. These tithes were in reality more like taxes for the people of Israel and were mandatory, not optional giving. This tithe was distributed locally "within thy gates" () to support the Levites and assist the poor.

Every year, Bikkurim, Terumah, Ma'aser Rishon and Terumat Ma'aser were separated from the grain, wine and oil (Deuteronomy 14:22). (As regards other fruit and produce, the Biblical requirement to tithe is a source of debate.) 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. Approximately at the beginning of the Second Temple construction, Ezra and his Beth din implemented its giving to the kohanim.

The Levites, also known as the Tribe of Levi, were descendants of Levi. They were assistants to the Aaronic priests (who were the children of Aaron and, therefore, a subset of the Tribe of Levi) and did not own or inherit a territorial patrimony (). Their function in society was that of temple functionaries, teachers and trusted civil servants who supervised the weights and scales and witnessed agreements. The goods donated from the other Israeli tribes were their source of sustenance. They received from "all Israel" a tithe of food or livestock for support, and in turn would set aside a tenth portion of that tithe (known as the Terumat hamaaser) for the Aaronic priests.

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