The tithe also is originally given to God, and treated just as the other offerings are; that is to say, it is not appropriated by the priests, but eaten by those who bring it in sacred banquets. It does not occur in the Jehovistic legislation, but Jacob dedicates it (Genesis xxviii. 22) to the God of Bethel, a place where, although the whole story is a projection out of a later time, it would hardly be in harmony with the conceptions of the narrator to think of the presence of priests. The prophet Amos, who probably represents much the same stage of the cultus as the Jehovist does, says: "Come to Bethel to transgress, to Gilgal to sin still more; and bring every morning your sacrifices, every three days your tithes, and offer with bread pieces of flesh to the flames, and proclaim free offerings aloud, for so ye like, ye children of Israel" (Amos iv. 4 seq.). He ironically recommends them to persevere in the efforts they have hitherto made in honour of God, and to double them; to offer daily, instead of, as was usual (1Samuel i.), yearly at the chief festival; to pay tithes every three days, instead of, as was the custom, every three years. It is clear that the tithe here holds rank with Zebah, Toda, and Nedaba; it is a sacrifice of joy, and a splendid element of the public cultus, no mere due to the priests. Now, in this point also Deuteronomy has left the old custom, on the whole, unchanged. According to xiv. 22 seq. the tithe of the produce of the soil, or its equivalent in money, must be brought year by year to the sanctuary, and there consumed before Jehovah that is, as a sacrificial meal; only every third year it is not to be offered in Jerusalem, but is to be given as alms to the people of the locality who have no land, to which category the Levites in particular belong. This last application is an innovation, connected on the one hand with the abolition of the sanctuaries, and on the other with the tendency of the Deuteronomist to utilise festal mirth for humane ends. /1/ -- Footnote 1. Connection is, however, possible with some older custom, such as must certainly be assumed for Amos iv. 4. Comp. Deuteronomy xxvi. 12, "the year of tithing." -- Footnote