Tithe (ma’aser) and Heave Offering (terumah)

Ivan Labombarbe (Yochanan Ben Emek)

The questioned is asked in Malakhi (my messenger) in chapter 3 and verse 8 of the JPS Tanakh.

8 Ought man to defraud God? Yet you are defrauding Me. And you ask, “How have we been defrauding You?” In tithe and contribution.

In the Hebrew it literally says:

Hayiqeba adam elohim? Kiy ‘atem qov’im otiy va amar’tem bamah qeva’anukha? Hama’aser va haterumah.

How rob man elohim? Yet you robs me and say you in what rob us you? The tenth (tithe) and the heave offering.

We see the word tithe used in the JPS and other translations where did it come from? The word Tithe is from the Middle English meaning tenth which came from the Old English teogothian, from teogotha tenth. Merriam Webster defines it in the transitive senses as 1 : to pay or give a tenth part of especially for the support of the church 2 : to levy a tithe on or in the intransitive senses : to give a tenth of one's income as a tithe. In the Hebrew that this word is translated from is øùò which is pronounced gāh-saŕ which has the meaning of tenth.

Ma’aser is the Hebrew word used here from the ‘Asar. We will look at both of these today. Ma’aser the mem prefix means from so Ma’aser is from tenth. Ma-aser is reference number 4643 and a masculine noun found on page 798 in the BDB and page 747 in the NEHC.

Lets look at places it is used in the Tanakh.

Bereshit/Genesis 14:18-20

18 And King Melchizedek of Salem brought out bread and wine; he was a priest of God Most High. 19 He blessed him, saying,“Blessed be Abram of God Most High, Creator of heaven and earth. 20 And blessed be God Most High, Who has delivered your foes into your hand.” And [Abram] gave him a tenth (ma’aser) of everything.

This is the very familiar verse in the Tanakh when considering Tithes. From the text above it appears that Avram gave Mel’khiy-tzedeq a tenth. But does it really say that?

20 va barukh El ‘Elyon asher minen tzareykha bayadekha va yiten lo Ma’aser mikol.

Here the verse starts out with the continued blessing from Mel’khiy-tzedeq “And bless El Elyon which delivered you enemies in your hand” and there is no break in this statement. So the remainder of the statement who is “He”? I believe the he here may not be Avram but Mel’khiy-tzedeq who gives the tenth (tithe) to him (Avram) a tithe (tenth) of all. A tenth of all that was brought back from the battle. Only the introduction of the Name of Avram in the brackets makes you think it was him who gave.

Vayiqra/Leviticus 27:30-32

30 All tithes(ma’aser) from the land, whether seed from the ground or fruit from the tree, are Yehovah’s; they are holy to Yehovah. 31 If anyone wishes to redeem any of his tithes(mima’aseru), he must add one-fifth to them. 32 All tithes(ma’aser) of the herd or flock—of all that passes under the shepherd’s staff, every tenth (ha’asiyru – 6224 as a number) one—shall be holy to Yehovah. 33 He must not look out for good as against bad, or make substitution for it. If he does make substitution for it, then it and its substitute shall both be holy: it cannot be redeemed.

We see in this verse there are two tithes (tenths) one from the land (seed from ground or fruit from tree). If you redeem that tenth from the land you must replace it and add a fifth part to it. Whereas, after giving the tenth from the herd or flock may not be redeemed.

Bamidbar/Numbers 18:21-28

21 And to the Levites I hereby give all the tithes (ma’aser) in Israel as their share in return for the services that they perform, the services of the Tent of Meeting. 22 Henceforth, Israelites shall not trespass on the Tent of Meeting, and thus incur guilt and die: 23 only Levites shall perform the services of the Tent of Meeting; others would incur guilt. It is the law for all time throughout the ages. But they shall have no territorial share among the Israelites; 24 for it is the tithes (ma’aser) set aside by the Israelites as a gift (terumah –8641) to Yehovah that I give to the Levites as their share. Therefore I have said concerning them: They shall have no territorial share among the Israelites.

25 Yehovah spoke to Moses, saying: 26 Speak to the Levites and say to them: When you receive from the Israelites their tithes (hama’aser), which I have assigned to you as your share, [and you shall lift it up from it heave offerings (terumat)] you shall set aside from them one-tenth of the tithe (ma’aser min hama’aser) as a gift to Yehovah. 27 This shall be accounted to you as your gift (terumat’khem). As with the new grain from the threshing floor or the flow from the vat, 28 so shall you on your part set aside a gift (terumat) for Yehovah from all the tithes (ma’aserot’khem) that you receive from the Israelites; and from them you shall bring the gift (et terumat) for Yehovah to Aaron the priest.

Here we see ma’aser is set aside and given to Levi’im as their inheritance. This is who is to receive the tenth. Next, The Levi’im are to give a tenth to Yehovah and that is given to Aharon. We are also see in this verse the use of terumat which is plural for terumah. We will look at this work later.

Devarim/Deuteronomy 12:5-7

5 but look only to the site that Yehovah Eloheynu will choose amidst all your tribes as His habitation, to establish His name there. There you are to go, 6 and there you are to bring your burnt offerings (’oloteykhem) and other [your] sacrifices (va zivechaychem), your tithes (ma’serateykhem) and contributions (tirumat), your votive [offering] (v’ nidereykhem) and freewill offerings (v’ nidevoteykhem), and the firstlings (vubakhorot) of your herds and flocks. 7 Together with your households, you shall feast there before Yehovah Eloheynu, happy in all the undertakings in which Yehovah Eloheynu has blessed you.

Here we see that besides the Ma’aser and Terumah they were to bring their other offerings to the place that Yehovah chooses. There they are to feast there before Yehovah.

Devarim/Deuteronomy 12:10-12

10 When you cross the Jordan and settle in the land that Yehovah Eloheynu is allotting to you, and He grants you safety from all your enemies around you and you live in security, 11 then you must bring everything that I command you to the site where Yehovah Eloheynu will choose to establish His name: your burnt offerings (oloteykhem) and other sacrifices (v’zivecheykhem), your tithes (ma’aseroteykhem) and contributions (vu terumat), and all the choice votive offerings that you vow to Yehovah. 12 And you shall rejoice before Yehovah Eloheynu with your sons and daughters and with your male and female slaves, along with the Levite in your settlements, for he has no territorial allotment among you.

Again, here we see that besides the Ma’aser and Terumah they were to bring their other offerings to the place that Yehovah chooses. You are also to provide for Levi in your settlement.

Devarim/Deuteronomy 12:17-18

17 You may not partake in your settlements of the tithes (ma’aser) of your new grain or wine or oil, or of the firstlings (bakhorot) of your herds and flocks, or of any of the votive offerings that you vow, or of your freewill offerings, or of your contributions (terumat). 18 These you must consume before Yehovah Eloheynu in the place that Yehovah Eloheynu will choose—you and your sons and your daughters, your male and female slaves, and the Levite in your settlements—happy before Yehovah Eloheynu in all your undertakings.

Here it says we are to consume the tithe (tenth) set aside at the place Yehovah chooses. When you offer them they will be shared with you (and your wife) and your sons and daughters, and you male and female slaves and the Levi from your town.

Devarim/Deuteronomy 14:22-29

22 You shall set aside every year a tenth (te’aser) part of all the yield of your sowing that is brought from the field. 23 You shall consume the tithes (ma’aser) of your new grain and wine and oil, and the firstlings (bakorot) of your herds and flocks, in the presence of Yehovah Eloheynu, in the place where He will choose to establish His name, so that you may learn to revere Yehovah Eloheynu forever. 24 Should the distance be too great for you, should you be unable to transport them, because the place where Yehovah Eloheynu has chosen to establish His name is far from you and because Yehovah Eloheynu has blessed you, 25 you may convert them into money (silver). Wrap up the money (silver) and take it with you to the place that Yehovah Eloheynu has chosen, 26 and spend the money (silver) on anything you want—cattle, sheep, wine, or other intoxicant, or anything you may desire. And you shall feast there, in the presence of Yehovah Eloheynu, and rejoice with your household.

Here we see this that this tenth can be exchanged for money and that money used to buy what you desire at the Feast. This feast sounds much like the Feast of Sukkot but it could also be talking about any of the three pilgrimage feasts. This is the one time we associate money with tenth

27 But do not neglect the Levite in your community, for he has no hereditary portion as you have. 28 Every third year you shall bring out the full tithe (kal ma’aser) of your yield of that year, but leave it within your settlements. 29 Then the Levite, who has no hereditary portion as you have, and the stranger, the fatherless, and the widow in your settlements shall come and eat their fill, so that Yehovah Eloheynu may bless you in all the enterprises you undertake.

This tithe which is brought every year is normally brought and consumed in the place that Yehovah chooses. Yet every third year this tithe you store in you settlement and it is to be used by the Ger (Sojourner), Yatom (Orphan), ‘Al’manah (Widow) and the Levi. Thus, they will be taken care of.

Devarim/Deuteronomy 26:10-14

10 Wherefore I now bring the first (Re’shiyt) fruits of the soil which You, O Yehovah, have given me.”

You shall leave it before Yehovah Eloheynu and bow low before Yehovah Eloheynu. 11 And you shall enjoy, together with the Levite and the stranger in your midst, all the bounty that Yehovah Eloheynu has bestowed upon you and your household.

Here again the First of the Harvest of the soil which would be the tithe (tenth) and it is shared with the Levi and the Stranger (Ger) and your household (wives, sons, daughters, servants)

12 When you have set aside in full the tenth [tenthing all the tithes] (la’ser et kal Ma’aser) part of your yield—in the third year, the year of the tithe—and have given it to the Levite, the stranger, the fatherless, and the widow, that they may eat their fill in your settlements, 13 you shall declare before Yehovah Eloheynu: “I have cleared out the consecrated portion from the house; and I have given it to the Levite, the stranger, the fatherless, and the widow, just as You commanded me; I have neither transgressed nor neglected any of Your commandments: 14 I have not eaten of it while in mourning, I have not cleared out any of it while I was unclean, and I have not deposited any of it with the dead. I have obeyed Yehovah Elohay; I have done just as You commanded me.

Again the third tithe is shared with the Levi, Widow, Orphan and Ger.

Malakhi/Malachi 3:8-10

8 Ought man to defraud God? Yet you are defrauding Me. And you ask, “How have we been defrauding You?” In tithe (ma’aser) and contribution (terumah). 9 You are suffering under a curse, yet you go on defrauding Me—the whole nation of you. 10 Bring the full tithe (ma’aser) into the storehouse, and let there be food in My House, and thus put Me to the test—said Yehovah of Hosts. I will surely open the floodgates of the sky for you and pour down blessings on you; 11 and I will banish the locusts from you, so that they will not destroy the yield of your soil; and your vines in the field shall no longer

miscarry—said Yehovah of Hosts.

Here we see then being told to bring the tenth into the temple storehouse. You also notice that bringing of the tenth will restore blessings to the person and stop the curse.

Nehemyah/Nehemiah 10:36-40

36 “And [we undertake] to bring to the House of Yehovah annually the first fruits (Bikhorey) of our soil, and of every fruit of every tree; 37 also, the first-born (bikhorot) of our sons and our beasts, as is written in the Teaching; and to bring the firstlings (Bekhorey) of our cattle and flocks to the House of Eloheynu for the priests who minister in the House of Eloheynu.

38 “We will bring to the storerooms of the House of Eloheynu the first part of our dough, and our gifts (terumoteynu) [of grain], and of the fruit of every tree, wine and oil for the priests, and the tithes (ma’aser) of our land for the Levites—the Levites who collect the tithe (ma‘asarim) in all our towns subject to royal service. 39 An Aaronite priest must be with the Levites when they collect the tithe (‘asar), and the Levites must bring up a tithe of the tithe (et_ma’aser hama’aser) to the House of Eloheynu, to the storerooms of the treasury. 40 For it is to the storerooms that the Israelites and the Levites must bring the gifts of grain, wine, and oil. The equipment of the sanctuary and of the ministering priests and the gatekeepers and the singers is also there.

“We will not neglect the House of Eloheynu.”

Here Nehemyah shows the firstling, first fruit are linked to and synonomous with tithe ot tenth. It also shows the process of collecting the tithe as well as Levi giving the tenth of the tenth.

Nehemyah/Nehemiah 12:44-45

44 At that time men were appointed over the chambers that served as treasuries for the gifts, the first fruits (re’shiyt), and the tithes (ma’asirot), into which the portions prescribed by the Teaching for the priests and Levites were gathered from the fields of the towns; for the people of Judah were grateful to the priests and Levites who were in attendance, 45 who kept the charge of their God and the charge of purity, as well as to the singers and gatekeepers [serving] in accord with the ordinance of David and Solomon his son.

These chambers where guarded when the tenth was kept.

Nehemyah/Nehemiah 13:5, 12

5 had assigned to him a large room where they used to store the meal offering, the frankincense, the equipment, the tithes (ma’aser) of grain, wine, and oil, the dues of the Levites, singers and gatekeepers, and the gifts for the priests.

12 and all Judah brought the tithes (ma’aser) of grain, wine, and oil into the treasuries.

Divrei HaYamim Bet/ II Chronicles 31:5-12

5 When the word spread, the Israelites brought large quantities of grain, wine, oil, honey, and all kinds of agricultural produce, and tithes (ma’aser) of all, in large amounts. 6 The men of Israel and Judah living in the towns of Judah—they too brought tithes (ma’aser) of cattle and sheep and tithes (ma’aser) of sacred things consecrated to Yehovah their God, piling them in heaps. 7 In the third month the heaps began to accumulate, and were finished in the seventh month. 8 When Hezekiah and the officers came and saw the heaps, they blessed Yehovah and his people Israel. 9 Hezekiah asked the priests and Levites about the heaps. 10 The chief priest Azariah, of the house of Zadok, replied to him, saying, “Ever since the gifts (haterumah) began to be brought to the House of Yehovah, people have been eating to satiety and leaving over in great amounts, for Yehovah has blessed His people; this huge amount is left over!” 11 Hezekiah then gave orders to prepare store-chambers in the House of Yehovah; and they were prepared. 12 They brought in the gifts (et-haterumah) and the tithes (hama’aser) and the sacred things faithfully. Their supervisor was Conaniah the Levite, and Shimei his brother was second in rank.

Here we also see tithe (tenth) linked with Terumah as Heave Offerings. They brough so much that the king had to prepare the storage chambers. Also notice the bold and underlined the sentence that the men from the town gave also the tithe of cattle and sheep. Did they raise cattle and sheep to offer up from the tenth of their wages or did they purchase from the wages they earned to offer to the Levites.

Here we see that from all these how ma’aser is used in the Tanakh as well as what was done with them.

Ma’aser is from the verb ‘Asar (Ayin-Sin-Resh) which can be found in the BDB on page 797 and in the NEHC on page 1000.

Shemuel Aleph/I Samuel 8:15-17

15 He will take a tenth (ya’asor) part of your grain and vintage and give it to his eunuchs and courtiers. 16 He will take your male and female slaves, your choice young men, and your asses, and put them to work for him. 17 He will take a tenth (ya’asor) part of your flocks, and you shall become his slaves.

This was in reference to the people wanting a King and what a King will do to them. He will take a tenth of what they produce. This was in addition to what they were required to bring to the Levi’im.

Bereshit/Genesis 28:20-22

20 Jacob then made a vow, saying, “If God remains with me, if He protects me on this journey that I am making, and gives me bread to eat and clothing to wear, 21 and if I return safe to my father’s house—Yehovah shall be my Elohim. 22 And this stone, which I have set up as a pillar, shall be God’s abode; and of all that You give me, [the tenth (‘aser)] I will set aside a tithe (‘Aasirenu) for You.”

Here is the instance where Yakkov make a vow to Elohim if he will protect and provide for him he would tenth a tenth of all he was given.

Devarim/Deuteronomy 14:22

22 You shall set aside every year a tenth (te’asher) part of all the yield of your sowing that is brought from the field.

Here we see the same word referring to the setting aside the 10^th part of the entire yield. Then Tenth is upon what you get back from your effort. Thus, it is from your total yield.

Nehemyah/Nehemiah 10:36-39

36 “And [we undertake] to bring to the House of Yehovah annually the first fruits (Bikhorey) of our soil, and of every fruit of every tree; 37 also, the first-born (bikhorot) of our sons and our beasts, as is written in the Teaching; and to bring the firstlings (Bikhorey) of our cattle and flocks to the House of Eloheynu for the priests who minister in the House of Eloheynu.

38 “We will bring to the storerooms of the House of Eloheynu the first part of our dough, and our gifts (terumoteynu) [of grain], and of the fruit of every tree, wine and oil for the priests, and the tithes (ma’aser) of our land for the Levites—the Levites who collect the tithe (ma’aserim) in all our towns subject to royal service. 39 An Aaronite priest must be with the Levites when they collect the tithe (bamaser), and the Levites must bring up a tithe of the tithe (et ma’asar hama’aser) to the House of Eloheynu, to the storerooms of the treasury.

Again repeating that Levi’im must have the Kohen with him when they collect then tithe (tenth). The Levi’im also hade to give over their tenth of what they received from what they collect to the Kohen.

Devarim 26:12-14

So we see clearly that the tithe or tenth was from land or from the livestock. These belong to Yehovah but he assigns them to his servants the Levi’im and the Kohenim. Their requirement was that they serve in the Tent of Meeting and later in the Temple. They have no portion of the inheritance of the land. Thus, it provides them with food to sustain themselves and their families. The Tenth was ordinarily brought to the Tent of Meeting or Temple and was eaten by those who brought it with the Levi’im. Another part was given to Aharon as the Kohen Gadol. There are instances where it was converted to money and brought on a long journey. That also means that the money was used to buy anything they desired. However, we never see a reference to money being used to pay the tenth. What we do see is people from town bringing in from the flock and the herd.

The other part which was stolen from Elohim was the Heave Offering. The word for this was terumah.

Terumah which is reference number 8641 and is a feminine noun. It is from the root (Resh-Vav-Mem) and is found in the BDB on page 929 and the NEHC on page 1357. It is from the verb Rum.

So let look at why this is the Heave Offering or the offering lifted up.

Shemot/Exodus 25:2-8

2 Tell the Israelite people to bring Me gifts (terumah); you shall accept gifts (terumat) for Me from every person whose heart so moves him. 3 And these are the gifts (haterumah) that you shall accept from them: gold, silver, and copper; 4 blue, purple, and crimson yarns, fine linen, goats’ hair; 5 tanned ram skins, dolphin skins, and acacia wood; 6 oil for lighting, spices for the anointing oil and for the aromatic incense; 7 lapis lazuli and other stones for setting, for the ephod and for the breastpiece. 8 And let them make Me a sanctuary that I may dwell among them.

Here we see the heave offering is those things that the is brought to Yehovah and dedicated to him.

Shemot/Exodus 29:27-28

27 You shall consecrate the breast that was offered as an elevation [wave] offering (hatenufah – 8573) and the thigh that was offered as a gift offering (haterumah) from the ram of ordination—from that which was Aaron’s and from that which was his sons’—28 and those parts shall be a due for all time from the Israelites to Aaron and his descendants. For they are a gift (terumah); and so shall they be a gift (terumah) from the Israelites, their gift (terumah) to Yehovah out of their sacrifices of well-being.

The tenufah and the terumah were both lifted offerings. Both are from root words where the verb talks about lifting or raising. Here we see a offering of the ram breast and the thigh.

Vayiqra/Levitcus 7:14, 32-35

14 Out of this he shall offer one of each kind as a gift (terumah) to Yehovah; it shall go to the priest who dashes the blood of the offering of well-being.

32 And the right thigh from your sacrifices of well-being you shall present to the priest as a gift (terumah); 33 he from among Aaron’s sons who offers the blood and the fat of the offering of well-being shall get the right thigh as his portion. 34 For I have taken the breast of elevation offering (tenufah) and the thigh of gift offering (terumah) from the Israelites, from their sacrifices of well-being, and given them to Aaron the priest and to his sons as their due from the Israelites for all time.

35 Those shall be the perquisites of Aaron and the perquisites of his sons from Yehovah’s offerings by fire, once they have been inducted to serve Yehovah as priests;

These are the lifted offerings that belong to the Aharon and his Son’s.

Vayiqra/Leviticus 10:14-15

13 You shall eat it in the sacred precinct, inasmuch as it is your due, and that of your children, from Yehovah’s offerings by fire; for so I have been commanded. 14 But the breast of elevation offering (tenufah) and the thigh of gift offering (terumah) you, and your sons and daughters with you, may eat in any clean place, for they have been assigned as a due to you and your children from the Israelites’ sacrifices of well-being. 15 Together with the fat of fire offering, they must present the thigh of gift offering (terumah) and the breast of elevation offering (tenufah), which are to be elevated (lahanif) as an elevation offering (tenufah before Yehovah, and which are to be your due and that of your children with you for all time—as Yehovah has commanded.

Bamidbar/Numbers 5:6-10

6 Speak to the Israelites: When a man or woman commits any wrong toward a fellow man, thus breaking faith with Yehovah, and that person realizes his guilt, 7 he shall confess the wrong that he has done. He shall make restitution in the principal amount and add one-fifth to it, giving it to him whom he has wronged. 8 If the man has no kinsman to whom restitution can be made, the amount repaid shall go to Yehovah for the priest—in addition to the ram of expiation with which expiation is made on his behalf. 9 So, too, any gift (kal terumah) among the sacred donations that the Israelites offer shall be the priest’s. 10 And each shall retain his sacred donations: each priest shall keep what is given to him.

What every Heave offering of the sacred things brought to the priest it belongs to that specific priest.

Bamidbar/Numbers 15:18-21

18 Speak to the Israelite people and say to them:

When you enter the land to which I am taking you 19 and you eat of the bread of the land, you shall set some aside as a gift (tarimu terumah – you lift a heave offering) ; to Yehovah: 20 as the first yield of your baking, you shall set aside a loaf as a gift you shall set it aside as a gift like the gift (tarimu terumah biterumat – You lift a heave offering as heave offering) from the threshing floor. 21 You shall make a gift to Yehovah from the first yield of your baking, throughout the ages.

The heave offering is lifted.

Devarim/Deuteronomy 12:5-6, 11, 17

5 but look only to the site that the Yehovah Eloheynu will choose amidst all your tribes as His habitation, to establish His name there. There you are to go, 6 and there you are to bring your burnt offerings and other sacrifices, your tithes (ma’asereykhem) and contributions (terumat), your votive and freewill offerings, and the firstlings of your herds and flocks.

11 then you must bring everything that I command you to the site where the Yehovah Eloheynu will choose to establish His name: your burnt offerings and other sacrifices, your tithes (ma’asereykhem) and contributions (terumat), and all the choice votive offerings that you vow to Yehovah.

17 You may not partake in your settlements of the tithes (ma’aser) of your new grain or wine or oil, or of the firstlings of your herds and flocks, or of any of the votive offerings that you vow, or of your freewill offerings, or of your contributions (terumat).

Here we show again that the offerings and sacred donation are lifted as heave offerings.

Ezra 8:25-28

25 and I weighed out to them the silver, the gold, and the vessels, the contribution (haherimu) to the House of Eloheynu which the king, his counselors and officers, and all Israel who were present had made. 26 I entrusted to their safekeeping the weight of six hundred and fifty talents of silver, one hundred silver vessels of one talent each, one hundred talents of gold; 27 also, twenty gold bowls worth one thousand darics and two vessels of good, shining bronze, as precious as gold. 28 I said to them, “You are consecrated to Yehovah, and the vessels are consecrated, and the silver and gold are a freewill offering to Yehovah Elohim of your fathers.

The heave offering is not just the sacrifices but all things brought before Yehovah and lifted up to him.

Nehemyah/Nehemiah 10:37-38

37 also, the first-born of our sons and our beasts, as is written in the Teaching; and to bring the firstlings of our cattle and flocks to the House of Eloheynu for the priests who minister in the House of Eloheynu.

The tithes are heave offerings are given to the Levites.

Yehez’qel/Ezekiel 20:40

40 For only on My holy mountain, on the lofty mount of Israel—declares Adoni Yehovah—there, in the land, the entire House of Israel, all of it, must worship Me. There I will accept them, and there I will take note of your contributions (terumoteykhem) and the choicest offerings of all your sacred things.

In the future he will accept these from us again.

Now I have been saying that this means to lift or raise up. So lets look quickly at the verb this word is from.

Then the verb this is from is Rum (room) (Resh – Vav – Mem) and it is reference number 7311 and found in the BDB on page 926 and 942 and the NEHC on page 1163.

Devarim/Deuteronomy 8:14

14 beware lest your heart grow haughty (ram) and you forget the Yehovah Eloheynu—who freed you from the land of Egypt, the house of bondage;

Devarim/Deuteronomy 32:27

27 except that I feared the vexation from the enemy, lest their foes misconstrue, lest they say: Our hand is raised-high (ramah), not Yehovah wrought all this! (Shocken Bible)

Yeshiyahu/Isaiah 26:11

11 O Yehovah! They see not Your hand exalted (ramah). Let them be shamed as they behold Your zeal for Your people And fire consuming Your adversaries.

The tithe and heave (lifted) offering are his and owed to him when the time is come. We see that the tithe can be from either the land or the herd/flock. We also have seen that only the land tithe is redeemed with a 5^th part added to it. The tithe of the herd/flock is not redeemable. The tithe is the first fruit or firstling from what Yehovah blesses us with. I would also say that the tithe was lifted up like the heave or wave offering. The leviim we to receive the tithe for the services they provided. They even had to tithe to Aharon’s sons the kohenim. We also see there was a third year tithe in which the tithe was set-aside for the widow, orphan, Levi and Ger. This was to ensure the all were taken care of. Also the people from the town were not exempt from tithing though no mention of money tithing there is an instance of towns people bring animal to the Levi for tithe. Could this have been a purchased animal from the tithe and presented. Or it could have been an animal the raised out side of the town. It is no clear which.

The heave offering was most anything that was brought to present to Yehovah as it was being lifted up before him. It could be products for the temple or offerings or tithes.

In Malakhi 3:8 where have you robbed Elohim. In Tenthing and lifted offerings. We own him all his offerings and the first fruit of produce/Firstlings of our animals. So when do we bring them? Malaki 8:10 says Bring the tithe into the storehouse of the temple. That is what we are waiting for today.