The concept of stewardship began at Eden where God defined responsibility for the human being with the word radah Gn. 1:26-30. This word, translated as dominion, means to take care of, to direct, to manage. In the New Testament the Greek word oikonomía, describes the responsibility assigned some to direct, manage or be in charge of the house of his master.

Israel’s system of tithes and offerings designed by God included three components: 1.The first tithe was going to the maintenance of the Levites and was administered by the Levites, 2.The second tithe that was intended to support the annual feasts and personal charity, was administered by the Hebrew family, and 3. The offerings were part of the worship and support of the operation of the sanctuary.

We must remember that by the year 1,445 BCE. when the people of Israel gathered at Mount Sinai to receive instructions as to how things should work in Israel in the civil, social, economic, religious, etc., there was no social security system among the different peoples and nations as we see practiced today in most countries of the world.

Coming to the Christian era (CE), we observe that the destruction of the temple in Jerusalem by the Roman imperial army, affected the religious practices of Judaism. Before the destruction of the Jerusalem temple, the Jewish people dedicated a first tithe for the support of the Levites, heb ma’aser  מעשרה Lev. 27:30-34 and Nu. 18:19-28. They also dedicated a second tithe for charity and the annual feasts in Jerusalem Dt. 14:22-29. “Such laws applied to the first six years of the seven-year cycle during which crops were grown…” Geoffrey Wigoder, editor, The Encyclopedia of Judaism, pag 707. Various laws were no longer observed by Jews after the destruction of the Second Temple. The Second tithe showed the reality that generous consideration had to be given to the less fortunate.

The purpose of the second tithe that was practiced in Israel in Old Testament times, is explained in the book Patriarchs and Prophets, by E.G. White, Chapter 51, entitled  “God’s  Care for  the Poor”, that was published in 1890. E. G. White is calling our attention to take care of the poor, the fatherless, the widow and the stranger in the same way that Moses instructed the Hebrew people. Let’s take a look:

 

“To promote the assembling of the people for religious service, as well as to provide for the poor, a second tithe of all the increase was required. Concerning the first tithe, the Lord had declared, ‘I have given the children of Levi all the tenth in Israel.’ Numbers 18:21. But in regard to the second He commanded, ‘Thou shalt eat before the Lord thy God, in the place which He shall choose to place His name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always.’ Deuteronomy 14:23, 29; 16:11-14. This tithe, or its equivalent in money, they were for two years to bring to the place where the sanctuary was established.”  {PP 530.1} (written in 1890).

In the original language was a clear distinction between the first and the second tithe.

 

Ref.	Tithes	Hebrew	Years
			1	2	3	4	5	6	7
1.	Leviticus	ma’aser rishon	*	*	*	*	*	*	*
2.	Second	ma’aser sheni	*	*		*	*
2.	Second	ma’aser ani			*			*
3.	Offerings	minchah	*	*	*	*	*	*	*

Meanwhile the second tithe was a blessing because it cultivated a noble spirit of benevolence, the principles underlying this system can be adopted and adapted to our time, although we recognize that there is not any biblical support to require the practice of the second tithe in the New Testament for the Christian church.