Is the tithe the same as the heave offering? The short answer is, no. The heave offering is often given in conjunction with the tithes (Lev. 7;14, 34) as a provision for the Levites. The Levites are the priestly tribe the Lord assigned to be ministers. They had no land of their own and could not grow their own food. Their life’s calling and vocation was to serve the Lord. They depended on the Lord’s provision through tithes and heave offerings (Num. 18:24, 29). The heave offering, like the tithe is given from the person’s firstfruits, that is, out of the first portion of the produce harvested each year (Num.15:21).

The heave offering is designed and permitted to be consumed only by the priests.7 According to Jewish traditions, only the proprietor was allowed to set apart the târumah. In other words, it is the giver who intentionally gives the târumah set apart for its purpose as a heave offering.

The heave offering is not counted by measure, nor by weight, or by number. Instead, it is set apart by estimate by a given quantity.8 In ancient Israel, there was a sacred character to the târumah. During a time when the people heard directly from the Lord, the rules indicated the disposition to be made when the târumah is profaned.

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