“And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly.” — 2 Chronicles 31:5

God’s people give generously to the work of the Lord when they become aware of needs. In our text today, King Hezekiah realized that the priests and Levites who served in the Temple at Jerusalem had not been adequately supported during the evil reign of King Ahaz, his predecessor on the throne of Judah. To address this challenge, he restored the practice of tithing that God had given to Moses and encouraged the people to offer gifts from their own possessions. Our focus verse records that they did so, and “brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field.” 

The doctrine of tithing is an instruction from God himself to provide for the maintenance and growth of His work on earth. Tithing and freewill offerings were practiced by the patriarchs of old, perpetuated in the Law of Moses, emphasized by the prophets, sanctioned and taught by Jesus, and practiced by the Early Church. In the Apostolic Faith organization, we follow this Biblical method of financing the work of the Lord. 

For example, in the spring of 2022, more than 2,500 years after the generous giving of the people in Hezekiah’s day, a letter was sent from our headquarters church in Portland to United States pastors thanking them for sending headquarters a tithe of the tithes given in their local churches. The letter described how the tithes and offerings received the previous year had funded some of the needs existing among our international churches that operate in poverty yet are expanding their efforts to spread the Gospel. It also mentioned some of the pending needs at that time. 

The reaction to that letter was both overwhelming and heart-warming. Further offerings immediately began pouring in, not just from the United States but from all around the world as the information was circulated. Within just a few months, donations were received that helped finance the construction or improvement of Apostolic Faith Church buildings in India, the Philippines, Haiti, Jamaica, Romania, Angola, Burundi, Malawi, and Mozambique. In addition, a new printing department was established in Zambia, funds were sent to help Ukrainian refugees, and monitors were purchased so our congregations in South America could hold online meetings with people from various areas. 

Has your heart been touched by news that one of our churches needs a new roof? Were you moved by reports of our rapidly expanding work in a nation where land is needed for a church building? Did you read with interest on our website about families who received much needed help after heavy rains caused flooding near one of our churches? God may be laying it on your heart to have a part. 

While giving is clearly a part of God’s plan for His followers, tithes and offerings always should be given willingly, with pure motives and an attitude of worship to God and service to the Body of Christ. When this is done, God blesses both the giver and those who receive the gifts. We cannot outgive God!

BACKGROUND

Chapter 31 continues the record of the reign of King Hezekiah of Judah. After ordering the purification of the Temple and reestablishment of Temple worship (chapter 29), and restoring the Passover (chapter 30), Hezekiah undertook the further reforms described in this chapter. Verse 1 relates that as part of the nation’s return to God, the people themselves spontaneously tore down the high places throughout the land. Hezekiah followed up by organizing the priests and Levites for their priestly duties (verses 2-3), and reinstituting the tithe as a means of providing for the Temple workers’ physical needs so they could devote themselves to their ministry (verses 4-21). 

The statement in verse 1 that the people threw down the high places and altars out of “all Judah and Benjamin, in Ephraim also and Manasseh” shows the extent of the reform; it included not only the Kingdom of Judah but also substantial portions of the northern tribes’ territory. There is no indication that King Hoshea of Israel supported this endeavor, but clearly, Hezekiah’s earlier emphasis on removing all traces of idol worship had an effect on the people.

Hezekiah’s appointment of the priests and Levites as noted in verse 2 was a reestablishment of the plan put in place by David (see 1 Chronicles 23 and 24). This verse indicates that some of the duties of the priests and Levites were offering the sacrifices, ministering (serving) in various Temple duties, and giving of thanks and praise to God in worship. 

Verse 3 states that Hezekiah gave “the king’s portion of his substance . . .” He was so committed to the restoration of the priestly service shut down by King Ahaz that he did not exempt himself from supporting their work with a gift from his personal possessions. The “portion of the priests and the Levites” (verse 4) was the first fruits and tithe the tribes were to pay as a means of sustaining those responsible for the duties of the Temple (see Exodus 23:19 and Numbers 18:21,24). 

“The tithe of holy things” in verse 6 likely refers to gifts presented to the priests by the Levites from what they themselves had received. When Hezekiah commanded the people to begin to pay the tithe again, they responded so wholeheartedly and generously that it took four months to receive the offerings brought to the house of the Lord. King Hezekiah wisely set about to properly manage these generous gifts of God’s people, putting faithful men in charge of receiving and properly distributing these tithes and offerings to Temple workers and their dependents (verses 12-19). 

Verses 20-21 summarize Hezekiah’s reformation in Judah. His godliness was exemplary because his concern was not primarily for political power or prestige, but for what was good, right, and true before the Lord. Additionally, whatever he did for God, he did “with all his heart” (verse 21) and for that reason, he prospered.

AMPLIFIED OUTLINE

III. The history of the kings of Judah
     M. The reign of Hezekiah
          2. The reformation during his reign
               d. The further reforms of the king (31:1-21)
                   (1) The destruction of idolatry (31:1)
                   (2) The restoration of Temple ritual (31:2-21)
                         (a) The establishment of priestly courses (31:2-3)
                         (b) The provisions for the priests and Levites (31:4-21)

A CLOSER LOOK

1. According to verse 2, what did Hezekiah instruct the priests and Levites to do in the Temple?
2. Why do you think the people responded so generously to Hezekiah’s reinstatement of the practice of tithing and giving of offerings?
3. What are some specific ways the description of Hezekiah’s efforts in verse 21 motivates us in our service for God?

CONCLUSION

When we follow God’s instructions regarding tithes and offerings, His Word promises that we will be blessed.