Mitzvah d'var

In this week's Torah portion, Ki Tavo, we delve into a series of laws and rituals that focus on our relationship with God and with each other as a community. It begins with the ritual of bringing the first fruits (bikkurim) to the Temple as an offering of gratitude for the blessings of the land. Following this, there is a detailed ceremony where the Israelites declare their commitment to God and His commandments.

One aspect of Parashat Ki Tavo that stood out to me is the commandment to tithe. The Torah instructs us to set aside a portion of our produce and income for the Levites, who fulfil a priestly role in the community and therefore have no other source of income, and the less fortunate members of  society— strangers, orphans, and widows. This act of giving reflects a fundamental Jewish principle of social justice and compassion. It teaches us the importance of sharing our blessings with those in need, thereby creating a more equitable and caring community. 

As I learned about this parashah many questions arose regarding tithing, the Biblical commandment to give our income to those in need. When did tithing shift from solely agricultural produce to a larger variety of things ranging from money to services? What is the difference between tithing and paying taxes and are tithes just a biblical version of taxes and if so when and how did tithing get replaced by taxes ? If you tithe now should you also have to pay taxes?  Who should tithe and how much? How are tithes allowed to be used?  Do tithes have to be just for the people in need or can they go towards other charitable allocations like Jewish schools or yeshivas or hospitals? Was the system of tithing just an economic solution or did it also reflect a fundamental value of Judaism - that of reminding us of our responsibility for taking care of each other? And finally is there a difference between tithing and tzedakah?   So with all this pent up curiosity I took a deep plunge into the world of complex jewish shenanigans - the rabbinic arguments that sometimes seem like they just want to make the world feel more confusing  and complicated. 

To answer these questions first we must know what tithes are. This was not as simple as it may sound. I am not exaggerating when I say Amy and I sat down for more than an hour one day during the writing of this devar to try to figure out who gets tithes, how often they receive tithes, how much tithes they receive, and what percentage of one’s produce/possessions actually go into a tithe. After our efforts I kinda understand what's happening.

According to the Oxford Dictionary the word  tithe is a noun and comes from the old english word  teogotha which means  one tenth.  The word in Hebrew for tithe- ma-aser also comes from the number 10. The definition states that a tithe is an annual gift of 10 % of produce or earnings, formerly taken as a tax for the support of the Church and clergy. However this system of tithing actually originates from the Torah - long before there were churches. 

On the face of it, the system of tithing looks pretty straightforward- but like any good tax code- it isn’t. The rabbis pointed out that there are actually three different kinds of tithes, The first tithe (Ma’aser richon) is 10% of everything produced and is given every year to the Levites to support their work at the Mishcan or the temple.   

The second tithe (Ma’aser sheni) is given on the first, the second, the fourth and the fifth year, and is a kind of a savings account that members of the community set aside for themselves to support their celebrations during annual pilgrimages to Jerusalem. Think of it as a spiritual vacation fund.  

The third tithe (Ma’aser oni) is given every third and sixth year to the stranger, the widow and the orphan.  Think of it as an  ancient  version of the United Way. In the seventh year, the Shmita or sabbatical year, no one tithes and all of the produce, goods and earnings are made available to everyone.  

So where it got so complicated for us on that day we spent so much time trying to reconcile the numbers like two jewish accountants, was when we tried to figure out what percentage of peoples’ total produce or earnings actually went into tithing.  The Torah said 10% but like any good system of taxation - that was not the whole story.  10% went into Maser rishon - the  portion that went to the Levites every year- but then you had to take the remaining 90% and give 10% of that to the maaser sheni and m’aser oni.  It turns out the total required to give on an annual basis was more like 19%- and that's without taking out any deductions. It’s no surprise I of all people loved studying this portion, being the math enthusiast I am.

That answers a few of my questions like what are tithes?, where do tithes go?, and how much you’re supposed to tithe?

Let's see what rabbis have to say about who should tithe and what they are actually tithing. According to the torah originally tithing referred only to crops and only to crops grown in the land of Israel.  Once the Jews were spread throughout the globe and were no longer just farmers  the issue became much more complicated. If you were not a farmer and you no longer lived in Israel, must you still tithe? Throughout the rabbinic community there appears to be  general consensus. With rabbis like Rambam and Yosef Karo agreeing that jews should fulfil the biblical obligation of tithing regardless of their agricultural status or where they live.

So if you're not a farmer in Israel, then how the heck are you even tithingg are you tithing? This is an open-ended question with no real answer. So I decided to give it a go. After pondering it for a while, I had nothing! But after some more thought and reflection I came up with an answer. The more fortunate people, with higher incomes, should give larger percentages of money. People of lower monetary status should give what they can afford to. This system actually ends up pretty similar to modern day tax brackets. Maybe even in all this chaos the government actually got some things right. However, this is for tithes not taxes Because I still believe people should pay taxes on top of it.

I think this approach is fair and equitable because it considers everyone's individual situations. Instead of making everyone pay the same percentage, it lets folks with higher incomes give more than those with lower incomes to support people in need. It just seems like a more balanced way to spread the support within the community. Plus the extra tax on top of that makes sure that important public concerns that are not covered by tithes still get paid for. It's all about finding a good balance between taking care of ourselves and looking out for the community.

Another one of the big questions I had was whether there is a difference between tithing and tzedakah and taxes, and what are the benefits of forced versus unforced giving. This is a large ethical question that was on my mind as I studied this portion. Is it right to force people into tithing or contributing to the welfare of others in their community? This is very tricky  because the net result of this would be good but at the same time it is an infringement on free will. 

In my opinion it isn’t right to force people into tithing the same way that governments enforce taxes. I think this because tithing in it’s true form is supposed to be an act of free will. Additionally, it provides a teaching opportunity if you let people tithe by their own merit. I do however think that perhaps you can incentivise charity or tithing. For example giving tax deductions which gives people who donate something to charity  the promise of paying less taxes. However some such as Nigel Savage, a british activist and founder of the non-profit organization Hazon, argue that tithes must not be tax deductible because it takes away from the value of the tithe if the person who is tithing is incentivized by getting something back as opposed to pure giving. 

There are parts of the Tanach that support coercion in the form of  tithing. In the book of Malachi 3:8-9, the prophet refers to the failure to bring tithes and offerings as robbing God and warns of a curse.

Maimonides’ comments on Malachi emphasize the importance of tithing but do not focus extensively on the curses or negative consequences if you don’t tithe. Instead, he discusses the mitzvah in terms of its communal and spiritual significance, such as your relationship to the community and God.

As I now realize, there is a third reason to tithe. You should tithe not just because you are forced to, or because it is the right thing to do to support others, but also for your own well-being. One could interpret “wealth” as not only measured by the amount of goods or earnings one has accumulated, but also by the amount of generosity one shows.

So after all this research and thought I have answered multiple of my questions and reached many conclusions, but two stand out the most. Firstly, the Torah is complicated. Secondly, and more importantly paying  taxes, or giving zedakah, or tithes, shouldn’t be seen only as a system to redistribute wealth or give everyone equal opportunities. This form of giving teaches us values of looking out for others, and shows us that what you receive in return is something much more valuable than money. I remember when I was little I was walking around Montreal with my grandma, Ama, and my sister, Ruby. And as we’re walking we encountered a homeless man begging for money. It would be very easy to walk past someone like that and if you did you may feel guilty about it.      

But, my grandma being the O’so wise sage that she is, went to a nearby store and bought this man a sandwich. I can testify that the feeling of seeing this man’s face so happy and surprised was sooooo much more rewarding than the money it cost to buy the sandwich. This left a lasting mark on me that will stay with me for the rest of my life, it was the moment I realized that there is a reason for everyone to give- No matter their income, their religion, or their race.

On that note my devar is now over! I wasn’t able to answer all of my questions about tithing in just one speech so anybody can feel free to have a discussion with me at the kiddush. Thank you once again for being a part of this special day. Shabbat Shalom!