Original Word: מַעֲשֵׂר
Part of Speech: Noun Masculine
Transliteration: ma`aser
Pronunciation: mah-as-ayr
Phonetic Spelling: (mah-as-ayr')
KJV: tenth (part), tithe(-ing)
NASB: tithe, tithes, tenth, tenth part, tithing
Word Origin: [from H6240 (עָשָׂר - Ten)]

1. a tenth
2. especially a tithe

tenth part, titheing

Or maasar {mah-as-ar'}; and (in plural) feminine maasrah {mah-as-raw'}; from asar; a tenth; especially a tithe -- tenth (part), tithe(-ing).

see HEBREW asar

Word Origin
from the same as eser
Definition
tenth part, tithe
NASB Translation
tenth (4), tenth part (1), tithe (17), tithes (9), tithing (1).

מַעֲשֵׂר noun masculine^{Numbers 18:28} tenth part, tithe; — absolute ׳מ Numbers 18:26 +; construct מַעְשַׂר Leviticus 27:30 +, מַעֲשַׂר Nehemiah 10:39 (before הַמַּעֲשֵׂר); suffix מַעַשְׂרוֺ Leviticus 27:31; plural absolute מַעַשְׂרוֺת Nehemiah 12:44; suffix מַעְשְׂרֹתֵידֶם Amos 4:4 3t.; —

1 tenth part of homer Ezekiel 45:11, of bath Ezekiel 45:14.

2 tithe, payment of tenth part: with מִן of thing Genesis 14:20; Numbers 18:26; usually construct before noun of thing Deuteronomy 12:17; Deuteronomy 14:23,28; Deuteronomy 26:12; Leviticus 27:30,32; 2Chronicles 31:5,6 (twice in verse); Nehemiah 10:38; Nehemiah 10:39; Nehemiah 13:5,12; absolute Numbers 18:21,26 (twice in verse); Malachi 3:8,10; 2Chronicles 31:12; Nehemiah 10:39; Nehemiah 12:44; ׳שְׁנַת הַמּ Deuteronomy 26:12 the year of the tithe (i.e. of tithing); with Genitive person paying tithe Amos 4:4; Deuteronomy 12:6,11; Leviticus 27:31; Numbers 18:24,28. — compare RS^{Sem.i. 228 ff.; 2nd ed. 245 ff.; Proph. Lect. ii. N.} Now^{Archaeology i. 313; ii. 257 f.} Benz^{Archaeology 309, 460 f.} Dr^{Dt. 168 ff}.

I. עָשׁ Job 9:9 probably error for עישׁ, see עַ֫יִשׁ p. 747.

II. עָשׁ see עשׁשׁ. p. 799.

Definition and Scope

מַעֲשֵׂר designates the “tenth part” devoted to the LORD. Although later rabbinic tradition developed elaborate calculations, Scripture presents the tithe as an act of worship that acknowledges God’s ownership of all resources and supports His appointed servants and purposes.

Patriarchal Foundations

• Genesis 14:20 – Abram “gave him a tenth of everything,” recognizing the Most High God after victory and foreshadowing priestly mediation through Melchizedek (cf. Hebrews 7).
• Genesis 28:22 – Jacob vowed, “Of all that You give me I will surely give You a tenth,” binding future prosperity to covenant loyalty.

Codification in the Mosaic Law

Leviticus 27:30–33 establishes the tithe’s sanctity; it is “holy to the LORD.” Numbers 18:21-32 assigns it to the Levites in exchange for their tabernacle service, while Deuteronomy expands its communal dimensions:
• Deuteronomy 12:5-18 – eaten before the LORD at the chosen sanctuary, nurturing nationwide fellowship.
• Deuteronomy 14:22-29 – a triennial redistribution ensures provision for Levites, foreigners, orphans, and widows.

Fourteen of the thirty-two occurrences appear in Deuteronomy, underscoring covenant ethics tied to the land.

Categories of Tithes in Israel

1. The Levitical Tithe (Numbers 18:21-24) – supports ministering Levites, who in turn present a “tithe of the tithe” to the priests (Numbers 18:26-32).
2. The Festival Tithe (Deuteronomy 14:22-27) – consumed in joyous worship, reinforcing gratitude and nationwide unity.
3. The Charity Tithe (Deuteronomy 14:28-29; 26:12-15) – stored locally every third year to relieve social distress.

Purpose and Beneficiaries

• Sustains those barred from territorial inheritance (Levites).
• Ministers to vulnerable groups.
• Teaches reverence: “so that you may learn to fear the LORD your God always” (Deuteronomy 14:23).
• Invites divine blessing: “Test Me in this… and see if I will not open for you the windows of heaven” (Malachi 3:10).

Accountability, Blessing, and Warning

Malachi 3:8-10 confronts the post-exilic community: “Will a man rob God?” Withholding tithes equates to covenant infidelity and brings drought; obedience releases abundance. Earlier, Amos 4:4 exposes hypocritical piety—tithes offered at Bethel could not substitute for heartfelt repentance.

Historical Revivals

• Under Hezekiah (2 Chronicles 31:5-12) heaps of produce accumulated, evidencing spiritual renewal.
• Under Nehemiah (Nehemiah 10:37-39; 12:44; 13:5-12) storerooms were restored and Levites reinstated after neglect.

Prophetic and Eschatological Echoes

Faithful giving prefigures the eschatological harvest when “all the earth will be filled with the knowledge of the glory of the LORD.” The tithe motif also prepares for the priesthood of Christ: Hebrews 7 interprets Abram’s tithe as evidence of Melchizedek’s superior priesthood.

Continuity into the New Testament

Jesus affirms the tithe’s moral core while condemning legalistic distortion: “You pay tithes… but you neglect justice and the love of God. These you should have practiced without neglecting the others” (Matthew 23:23; Luke 11:42). The apostolic pattern upholds generous, proportionate giving to support gospel ministry (1 Corinthians 9:13-14; 2 Corinthians 9:6-11), though not under Mosaic compulsion.

Theological Significance

• Stewardship – Recognizes God as the ultimate Owner.
• Worship – Material resources become vehicles of praise.
• Community Life – Integrates social justice with sacrificial devotion.
• Covenant Fidelity – Serves as a litmus test of faithfulness.

Practical Ministry Implications

Local congregations derive a biblical model for funding teaching elders, missionary outreach, mercy ministries, and facilities. The principle of the “first tenth” guards against consumerism and cultivates generosity in the body of Christ.

Occurrence Summary

Approximately thirty-two appearances, concentrated in Pentateuchal legislation (Leviticus, Numbers, Deuteronomy), reiterated in historical reforms (2 Chronicles, Nehemiah), critiqued by prophets (Amos, Malachi), and interpreted in later revelation (Gospels, Hebrews).

Key Verses

Leviticus 27:30

“A tithe of everything from the land… belongs to the LORD; it is holy to the LORD.”

Numbers 18:24

“For the tithes that the Israelites present… I have given to the Levites as an inheritance.”

Deuteronomy 14:22-23

“You must be sure to set aside a tenth of all the produce... so that you may learn to fear the LORD your God always.”

Malachi 3:10

“Bring the full tithe into the storehouse… and see if I will not open for you the windows of heaven.”

הַֽמַּעֲשֵֽׂר׃ הַֽמַּעֲשֵׂ֑ר הַֽמַּעֲשֵׂ֖ר הַֽמַּעֲשֵׂ֗ר הַֽמַּעֲשֵׂ֜ר הַֽמַּעֲשֵׂר֙ המעשר המעשר׃ וְהַֽמַּעֲשֵׂ֛ר וְלַמַּֽעַשְׂרוֹת֒ וּמַעְשַׂ֣ר וּמַעְשַׂ֤ר וּמַעְשַׂ֥ר והמעשר ולמעשרות ומעשר מִמַּֽעַשְׂר֑וֹ מַֽעֲשֵׂ֥ר מַעְשְׂרֹ֣תֵיכֶ֔ם מַעְשְׂרֹֽתֵיכֶֽם׃ מַעְשְׂרֹֽתֵיכֶם֙ מַעְשַׂ֣ר מַעְשַׂ֤ר מַעְשַׂ֥ר מַעְשַׂ֧ר מַעְשַׂ֨ר מַעְשַׂר֙ מַעֲשֵׂ֖ר מַעֲשַׂ֤ר ממעשרו מעשר מעשרתיכם מעשרתיכם׃ ham·ma·‘ă·śêr hamma‘ăśêr hammaaSer ma‘·śar ma‘·śə·rō·ṯê·ḵem ma‘ăśar ma‘ăśêr ma‘śar ma‘śərōṯêḵem ma·‘ă·śar ma·‘ă·śêr maaSar maaSer maSar maseRoteiChem mim·ma·‘aś·rōw mimaasRo mimma‘aśrōw ū·ma‘·śar ūma‘śar umaSar vehammaaSer velammaasrOt wə·ham·ma·‘ă·śêr wə·lam·ma·‘aś·rō·wṯ wəhamma‘ăśêr wəlamma‘aśrōwṯInterlinear Greek • Interlinear Hebrew • Strong's Numbers • Englishman's Greek Concordance • Englishman's Hebrew Concordance • Parallel Texts