Commentaries:
In ancient Israel, God instructed His people to set aside a special tithe to assist those in need: orphans, widows, strangers, and Levites. Today, God's church meets its Christian duty toward its needy brethren similarly, through a third tithe fund. God's apostles teach that Christians have an obligation to help others who are truly in need. The commandments of God concerning the responsibility of those more blessed to help those truly in need continue into the New Testament era.
Martin G. Collins
Tithing: Third Tithe
The third tithe is an additional tithe, entirely separate from the first tithe that supports God's work of preaching the gospel and the second tithe that enables church members to attend the feasts. Like first tithe, second tithe is paid yearly. Just as the law of canceling debts is based on a cycle of seven years, the third tithe is paid only on the increase earned during the third and sixth years of a seven-year cycle. Since Christians are not spiritual Israelites (Galatians 3:29; 6:16) until converted and baptized, they do not save this third tithe until the third year after their baptism. Most members of the church count their third-tithe years from either the Passover or the Feast of Tabernacles closer to the date of their baptism.
Martin G. Collins
Tithing: Third Tithe
Other Forerunner Commentary entries containing Deuteronomy 26:12:
Leviticus 27:30-34
Deuteronomy 14:28-29
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