To promote the assembling of the people for religious service, as well as to provide for the poor, a second tithe of all the increase was required. Concerning the first tithe, the Lord had declared, “I have given the children of Levi all the tenth in Israel.”Numbers 18:21. But in regard to the second He commanded, “Thou shalt eat before the Lord thy God, in the place which He shall choose to place His name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always.”Deuteronomy 14:23, 29; 16:11-14. This tithe, or its equivalent in money, they were for two years to bring to the place where the sanctuary was established. After presenting a thank offering to God, and a specified portion to the priest, the offerers were to use the remainder for a religious feast, in which the Levite, the stranger, the fatherless, and the widow should participate. Thus provision was made for the thank offerings and feasts at the yearly festivals, and the people were drawn to the society of the priests and Levites, that they might receive instruction and encouragement in the service of God.
(PP 530.1)
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Every third year, however, this second tithe was to be used at home, in entertaining the Levite and the poor, as Moses said, “That they may eat within thy gates, and be filled.”Deuteronomy 26:12. This tithe would provide a fund for the uses of charity and hospitality.
(PP 530.2)
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And further provision was made for the poor. There is nothing, after their recognition of the claims of God, that more distinguishes the laws given by Moses than the liberal, tender, and hospitable spirit enjoined toward the poor. Although God had promised greatly to bless His people, it was not His design that poverty should be wholly unknown among them. He declared that the poor should never cease out of the land. There would ever be those among His people who would call into exercise their sympathy, tenderness, and benevolence. Then, as now, persons were subject to misfortune, sickness, and loss of property; yet so long as they followed the instruction given by God, there were no beggars among them, neither any who suffered for food.
(PP 530.3)
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