StrongerBible

ma'aser

מַעֲשֵׂר

HebrewH4643tithe, a tenth

Appears 32 times · tap a cell to see the verses

Gen 14:20Lev 27:30Lev 27:31Lev 27:32Num 18:21Num 18:24Num 18:26 (3×)Num 18:28Deu 12:6Deu 12:11Deu 12:17Deu 14:23Deu 14:28Deu 26:12 (2×)2Ch 31:52Ch 31:6 (2×)2Ch 31:12Neh 10:37(38)Neh 10:38(39) (2×)Neh 12:44Neh 13:5Amo 4:4Mal 3:8Mal 3:10
Root family
Word studyResearch-grademah-ah-SERnoun

What ma'aser means

1

a tithe: a tenth of one's crops or livestock set apart for God, and given to support the priests and the temple.

TranslatabilityApproximateCertaintyContested

At its simplest this word means a tenth, but in the Bible it almost always names a religious obligation: the tenth of the harvest and the herd that belonged to God. The land itself was understood to be God's, so handing over a tenth of what it produced was a way of acknowledging the true owner and supporting the people set apart to serve at the sanctuary.

The tithe shows up in several different settings, and the laws describing it do not all line up neatly. One law sets apart a tenth of grain, fruit, oxen, and sheep as holy to God, with the livestock tithe chosen by counting off every tenth animal as it passed by. Another law hands the whole tithe to the Levites, the landless tribe who served at the sanctuary, and then requires the Levites to give a tenth of what they received to the priests. A third set of laws, in Deuteronomy, has worshipers eat their tithe in a festive meal at the central place of worship, and every third year store it up in their towns for Levites, foreigners, orphans, and widows who had no land of their own.

Scholars debate at length whether these are three separate tithes meant to operate together, or one institution described in different periods and from different angles. The later Jewish tradition combined them into a system of multiple tithes; many modern historians read them instead as stages in the life of a single, evolving custom. Either way the word itself keeps a steady core: a tenth owed to God. By the time of the prophets and the return from exile, the tithe had become the financial backbone of the temple, collected into storehouses, and a stinging test of whether the people were keeping faith with God.

A rarer use is the one-time, voluntary tithe given as a thank-offering rather than as a standing duty, the kind Abram gave from the spoils of battle.

Nuances

1athe obligatory tithe of the law: a tenth of produce and livestock owed to God and assigned to the Levites, priests, and temple.
Lev 27:30Lev 27:31Lev 27:32Num 18:21Num 18:24Num 18:26 (3×)Num 18:28Deu 12:6Deu 12:11Deu 12:17Deu 14:23Deu 14:28
1ba voluntary tithe given as a one-time thank-offering, not a standing legal duty.
Gen 14:20

Disputed

Whether the tithe laws of Leviticus 27, Numbers 18, and Deuteronomy 12 to 26 describe one tithe legislated differently over time or several distinct tithes designed from the start to operate together.

  • majorityThey are competing versions of one institution from different historical sources and periods: a voluntary early tithe, then Deuteronomy's festal and charitable tithe, then the Priestly tithe assigned to Levites and priests.; Julius Wellhausen, Prolegomena to the History of Israel (1885), ch. V; Moshe Weinfeld, Deuteronomy and the Deuteronomic School (1972); Jeffrey H. Tigay, Deuteronomy, JPS Torah Commentary (1996); Jacob Milgrom, Leviticus 23-27, Anchor Yale Bible 3B (2001)
  • minorityThe laws are complementary descriptions of a single coherent system, viewed from different angles (the people's duty in Deuteronomy, the priests' and Levites' due in Numbers), and can be harmonized, as the later Jewish tradition did into a scheme of multiple tithes.; J. Gordon McConville, Law and Theology in Deuteronomy, JSOTSup 33 (1984); Richard E. Averbeck, "מעשׂר," in New International Dictionary of Old Testament Theology and Exegesis (NIDOTTE) 2:1035-1055
2

a tenth part: one tenth as a fraction of a quantity or measure.

TranslatabilityDirectCertaintySettled

Apart from the religious tithe, the same word can simply mean a tenth as a plain fraction. Ezekiel uses it this way when laying out fair weights and measures for the restored community, defining one unit as a tenth of a larger one. Here there is no offering and no priest in view, only arithmetic: a tenth part of a measure of grain or oil.

Ezk 45:11Ezk 45:14

What scholars say about ma'aser

מַעֲשֵׂר is a maqtēl noun from the root עשׂר ("ten"), meaning "a tenth" and, in its institutional sense, "tithe"; BDB and HALOT separate the common fractional use (Ezek 45:11, 14) from the cultic-fiscal tithe, and HALOT subcategorizes the latter by referent (produce, herd, Levitical tithe, the תְּרוּמַת הַמַּעֲשֵׂר of Num 18:26, and the secular king's tenth of 1 Sam 8:15, 17). The lexeme sits inside a well-attested ancient Near Eastern field: Akkadian ešrû and the m-prefixed maʿaštaru, Ugaritic mʿšr (a royal grain tax granted as a prebend, structurally parallel to YHWH's grant of the tithe to the Levites in Num 18:21), and Sabaic mʿšr (TDOT 11:404-409; Heltzer; Dandamayev; Jursa; Stevens, Temples, Tithes, and Taxes). The major interpretive question is diachronic and source-critical: Wellhausen made the tithe a pillar of the Documentary Hypothesis, reading Lev 27, Num 18, and Deut 12-26 as a voluntary-then-Deuteronomic-then-Priestly development, with Numbers 18 latest. Kaufmann, Haran, and Milgrom argue the Priestly material is pre-exilic, citing the ANE temple-tithe analogues and Lev 27:32's archaic animal tithe; Knohl dates H to the late eighth century. Amos 4:4 is the earliest datable witness to a regular lay tithe at Bethel. The harmonizing reading (McConville, Averbeck) treats Deuteronomy and Numbers as complementary perspectives on one institution, against which Wellhausen's heirs and Levinson (JQR 80 [1990]: 396-404) press Deuteronomy's genuine legal innovation. Second Temple sources (Tobit 1:6-8, Jubilees 32, Josephus, the Mishnah's order Zeraʿim) systematize the discordant laws into a multi-tithe scheme; Qumran (Temple Scroll 11Q19; 4QMMT) reads the tithe as maximally a priestly entitlement.

In-depth research

This is a research paper, so it may be hard to read without scholarly background. It is useful if you want to dig even deeper into this word.

Sources

  • BDB (Brown-Driver-Briggs), s.v. מַעֲשֵׂר, p. 798lexicon
  • HALOT (Koehler-Baumgartner-Stamm), s.v. מַעֲשֵׂרlexicon
  • DCH (Clines, ed.), s.v. מַעֲשֵׂרlexicon
  • R. North, "מַעֲשֵׂר," in Theological Dictionary of the Old Testament (TDOT) 11:404-409dictionary
  • Richard E. Averbeck, "מעשׂר," in New International Dictionary of Old Testament Theology and Exegesis (NIDOTTE) 2:1035-1055dictionary
  • Julius Wellhausen, Prolegomena to the History of Israel (1885)monograph
  • Moshe Weinfeld, Deuteronomy and the Deuteronomic School (Oxford, 1972)monograph
  • Jacob Milgrom, Leviticus 23-27, Anchor Yale Bible 3B (2001)commentary
  • Jeffrey H. Tigay, Deuteronomy, JPS Torah Commentary (1996)commentary
  • Baruch A. Levine, Numbers 1-20, Anchor Bible 4 (1993)commentary
  • Menahem Haran, Temples and Temple-Service in Ancient Israel (Oxford, 1978)monograph
  • Yehezkel Kaufmann, The Religion of Israel (ET 1960)monograph
  • J. Gordon McConville, Law and Theology in Deuteronomy, JSOTSup 33 (1984)monograph
  • Marty E. Stevens, Temples, Tithes, and Taxes (Hendrickson, 2006)monograph
  • Michael Heltzer, The Internal Organization of the Kingdom of Ugarit (Reichert, 1982)monograph

All attested forms of מַעֲשֵׂר

m s construct

מַעְשַׂר, מַעֲשַׂר

Lev 27:30, Lev 27:32, Num 18:24, Deu 12:17, Deu 14:23, Deu 14:28, Deu 26:12, 2Ch 31:5

m s absolute

מַּעֲשֵׂר, מַעֲשֵׂר

Num 18:26, Num 18:26, Deu 26:12, 2Ch 31:12, Neh 10:38, Mal 3:8, Mal 3:10, Gen 14:20

f p construct

מַעְשְׂרֹתֵיכֶם

Num 18:28, Deu 12:6, Deu 12:11, Amo 4:4

f p absolute

מַּעַשְׂרוֹת

Neh 12:44

m s construct

מַּעַשְׂרוֹ

Lev 27:31