![]() ![]() This mandatory tithe was distributed locally "within thy gates" ( Deuteronomy 14:28) to support the Levites and assist the poor.Įvery year, Bikkurim, Terumah, Ma'aser Rishon and Terumat Ma'aser were separated from the grain, wine and oil ( Deuteronomy 14:22). The tithe system was organized in a seven-year cycle, corresponding to the Shmita-cycle. The tithe is specifically mentioned in the Books of Leviticus, Numbers and Deuteronomy. ".(the sun-god) Shamash demands the tithe." "four minas of silver, the tithe of Bel, Nabu, and Nergal." ".he has paid, in addition to the tithe for Ninurta, the tax of the gardiner" ".the tithe of the chief accountant, he has delivered it to Shamash" ".why do you not pay the tithe to the Lady-of-Uruk?" ".(a man) owes barley and dates as balance of the tithe of the **years three and four" ".the tithe of the king on barley of the town." ".with regard to the elders of the city whom (the king) has **summoned to (pay) tithe." ".the collector of the tithe of the country Sumundar." ".(the official Ebabbar in Sippar) who is in charge of the tithe." Hebrew Bible 4 "E" p. 369: "the palace has taken eight garments as your tithe (on 85 garments)" ".eleven garments as tithe (on 112 garments)". Listed below are some specific instances of the Mesopotamian tithe, taken from The Assyrian Dictionary of the Oriental Institute of the University of Chicago, Vol. The esretu – "ešretū" the Ugarit and Babylonian one-tenth tax Hallo (1996 ) recognises comparisons for Israel with its ancient Near Eastern environment however, as regards tithes, comparisons with other ancient Near Eastern evidence is ambiguous, and Ancient Near Eastern literature provides scant evidence for the practice of tithing and the collection of tithes. None of the extant extrabiblical laws of the Ancient Near East deal with tithing, although other secondary documents show that it was a widespread practice in the Ancient Near East.
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