Leviticus 5:14 Yahweh spoke to Moses, saying, 15 “If anyone commits a trespass, and sins unwittingly regarding Yahweh’s holy things, then he shall bring his trespass offering to Yahweh: a ram without defect from the flock, according to your estimation in silver by shekels, according to the shekel of the sanctuary, for a trespass offering. 16 He shall make restitution for that which he has done wrong regarding the holy thing, and shall add a fifth part to it, and give it to the priest; and the priest shall make atonement for him with the ram of the trespass offering, and he will be forgiven.
17 “If anyone sins, doing any of the things which Yahweh has commanded not to be done, though he didn’t know it, he is still guilty, and shall bear his iniquity. 18 He shall bring a ram without defect from of the flock, according to your estimation, for a trespass offering, to the priest; and the priest shall make atonement for him concerning the thing in which he sinned and didn’t know it, and he will be forgiven. 19 It is a trespass offering. He is certainly guilty before Yahweh.”
While the sin offering was necessary because of who we are – sinners; the trespass or guilt offering was required because of what we do – sin. Whenever someone sinned regarding Yahweh’s holy things a guilt offering was to be brought to the priest. So, for example, since the food sacrificed on the altar is considered holy, Leviticus 22:14, if someone ate the food intended for the priest he had to bring the trespass offering. This could also be the case if someone neglected to bring his tithe to the priests.
In the Old Covenant the people of Israel were divided into twelve tribes. Because it was an agrarian society eleven of the tribes were allotted farmland. The twelfth tribe, Levi, was set aside as holy to God to serve the nation as priests. The priests were to be supported with the tithe, sometimes called first-fruits, meaning that the value of one tenth of the fruit of your labor was to be given to support the Levites, the temple, and worship.
To the Levites I have given every tithe as an inheritance, in return for their service that they do, their service in the tent of meeting. Numbers 18:21
The tithe was designed by God as a means to support those who ministered in his name and was an integral part of worship. In the Old Covenant that meant the tithe supported the priests, the temple and worship.
Bring the whole tithe into the storehouse. Malachi 3:10
As we saw in Leviticus 2, the grain offering of first fruits was a significant source of income and sustenance for the priests.
In the New Covenant the tithe supports the pastors, the various works of the church such as schools and missionaries, and the worship of God. In the New Testament Paul urged the Corinthians to remember that because they were bought with a price they were to honor God. 1 Corinthians 6:20. And they honored God by generously giving back both the required tithes and free will offerings to the church. Referring back to Leviticus 2:9, Paul commended the Philippians saying, The gifts you sent… they are a fragrant offering, an acceptable sacrifice, pleasing to God. Philippians 4:18
Despite the teaching of Scripture and the testimony of the early church, many modern churches have neglected teaching on the tithe, no longer understanding that the tithe is to be a part of worship, and some even teach that the tithe is no longer required by God. But this cannot be the case as the tithe predates the giving of the law to Moses.
We see the tithe in Genesis 14:20 when Abraham tithes to the priest Melchizedek and again in Genesis 28:18-22 where Jacob promises to give 10% to God. Similarly, Moses taught the tithe… is the Lord’s; it is holy to the Lord. Leviticus 27:30 When Christ said to Render therefore unto Caesar the things which are Caesar’s; and unto God the things that are God’s, Matthew 22:21, he was referring to the responsibility to both tithe to God’s kingdom and pay the required taxes to the state. In fact, in the first century the early church fathers wrote of the tithe:
Every true prophet who wishes to settle among you deserves his food. Take, therefore, every first fruit – of the produce of the wine press and the threshing floor, and of cattle and sheep – and give it to the prophets. For they are your high priests. But if you have no prophet give to the poor. (The Didache: The Teachings of the Twelve Apostles, Create Space Publishing)
Similarly, in teaching the necessity of the tithe, Paul quoted Deuteronomy 25:4 in his letter to Timothy, Do not muzzle the ox that is treading out the grain because the worker deserves his wages. 1 Timothy 5:18 He also taught that the tithe was to be used in helping believers in need. 2 Corinthians 8:14 In other words, the tithe is to be used to reimburse the pastors and elders for their service to the church and support the poor.
Today multitudes of believers ignore the law of the tithe as though it were part of the ceremonial law done away with in Christ. However, it antedates the ceremonial law by generations… The pastor’s call to worship God with tithes and offerings should not be regarded as mere words. God honors faithful tithing. (Robert G. Rayburn, O Come Let Us Worship, Baker Book House)
According to Leviticus, if someone neglected the tithe or shortchanged the tithe, either on purpose or unwittingly, God commanded that the offender correct the sin by bringing the trespass offering as restitution. This offering had four parts. To understand this in simple terms, let’s say, for example that the yearly income of a farmer or merchant was 100 shekels. According to the tithe he was to give 10% or 10 shekels of his yearly earnings to the priests. But he was busy and forgot to pay the tithe. When his oversight was discovered in order to receive God’s forgiveness for his sin he had to:
- Pay the original 10 shekels.
- Pay an additional 20% or 2 shekels.
- Bring a male ram without defect as an offering and
- Confess his sin to the officiating priest.
Leviticus 6:1 Yahweh spoke to Moses, saying, 2 “If anyone sins, and commits a trespass against Yahweh, and deals falsely with his neighbor in a matter of deposit, or of bargain, or of robbery, or has oppressed his neighbor, 3 or has found that which was lost, and lied about it, and swearing to a lie—in any of these things that a man sins in his actions— 4 then it shall be, if he has sinned, and is guilty, he shall restore that which he took by robbery, or the thing which he has gotten by oppression, or the deposit which was committed to him, or the lost thing which he found, 5 or any thing about which he has sworn falsely: he shall restore it in full, and shall add a fifth part more to it. He shall return it to him to whom it belongs in the day of his being found guilty. 6 He shall bring his trespass offering to Yahweh: a ram without defect from the flock, according to your estimation, for a trespass offering, to the priest. 7 The priest shall make atonement for him before Yahweh, and he will be forgiven concerning whatever he does to become guilty.”
Additionally, if anyone was caught defrauding or stealing from anyone, a trespass offering was to be brought to the priests. In other words, God ordained restitution as opposed to our practice today of imprisonment. And notice God considered defrauding a neighbor as a sin against God himself: If anyone sins, and commits a trespass against Yahweh, and deals falsely with his neighbor… he shall restore what he took. We may rationalize away the horror of our sins but, in fact, God takes our sins personally. Our sins against our neighbor are actually sins against God because we are ignoring his holy law. And, again, restitution comes in four parts. So, for example, if a person stole 10 shekels from his neighbor he had to: Repay the stolen 10 shekels, repay an additional 20% or 2 shekels, bring a male ram without defect to the priest for sacrifice, and confess the sin of theft to the priest.
If you say, “Behold, we did not know this,” does not he who weighs the heart perceive it? Proverbs 24:12
In summary, the trespass offering is required when someone sins against either God’s holy things or sins against God’s holy name. In both cases the sinner recognizes his sin and voluntarily confesses and brings his offering.