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We have frequent mention also, in the law, of vows and freewill offerings. It was
directed that "whosoever offereth a sacrifice of peace offerings unto the Lord to
accomplish a vow, or for a freewill offering, of the herd or of the flock, it shall be perfect
to be accepted," (Leviticus 22:21). An imperfect bullock or lamb might be brought for a
freewill offering, but not for a vow, verse 23. Other directions concerning vows and
devoted things take up nearly the whole of the last chapter of Leviticus.
The general rule, seemingly, for voluntary giving at the festivals was this:
"Three times in a year shall all thy males appear before the Lord thy God in the
place which He shall choose; in the feast of unleavened bread, and in the feast of
weeks, and in the feast of tabernacles: and they shall not appear before the Lord
empty: every man shall give as he is able, according to the blessing of the Lord
thy God which He hath given thee," (Deuteronomy 16:16-17).
At the same time, concerning vows in general, the law enjoined:
"When thou shalt vow a vow unto the Lord thy God, thou shalt not be slack to pay
it: for the Lord thy God will surely require it of thee; and it would be sin in thee.
But if thou shalt forbear to vow, it shall be no sin in thee. That which is gone out
of thy lips thou shalt observe and do; according as thou hast vowed unto the Lord
thy God, a freewill offering, which thou hast promised with thy mouth,"
(Deuteronomy 23:21-23).
Another general rule, that might be practiced every day and everywhere, was:
"If there be with thee a poor man, one of thy brethren within any of thy gates in
thy land which the Lord thy God giveth thee, thou shalt not harden thine heart,
nor shut thine hand from thy poor brother: but thou shalt surely open thine hand
unto him, and shalt surely lend him sufficient for his need in that which he
wanteth . . . . Thou shalt surely give him, and thine heart shall not be grieved
when thou givest unto him: because that for this thing the Lord thy God shall
bless thee in all thy work, and in all that thou puttest thine hand unto,"
(Deuteronomy 15:7-8, 10).
Such, then, were the tithes and offerings of the Mosaic law. In some cases the
amount or proportion due was definitely stated; in others it was not stated with precision -
- as, for instance, with the second and third tithes. It is not stated whether each tithe
was to be a tenth of the whole or a tenth of the remainder after the previous tithe or
tithes had been deducted. Therefore, it is not easy to reduce to figures what an Israelite
was called upon annually to pay, and encouraged to give-- especially in relation to such
matters as the firstlings and tithes of cattle, and his own firstborn son. This also includes
the fruit of young trees for four years, as well as debts not enforced in the seventh year.