THE ANSWER
Granted in full — and gladly. Israel kept a second tithe, eaten before the Lord at the feasts (Deuteronomy 14:22–27), and every third year laid up within the towns for the Levite, the stranger, the fatherless, and the widow (14:28–29). The Spirit of Prophecy affirms it as Israel's fund of hospitality and benevolence (Patriarchs and Prophets, p. 530). But look at what the texts actually establish: multiple funds, each with its own God-assigned rules and its own God-assigned use. That is the storehouse principle multiplied, not dissolved.
Meanwhile the first tithe's assignment stands in the same law untouched: “I have given the children of Levi all the tenth in Israel for an inheritance, for their service” — sealed as a covenant of salt (Numbers 18:19–21). The poor were fed, by command and generously, from the other funds; the ministry was sustained from the reserved tenth; and the giver directed neither by private preference. Even the second tithe's use was legislated down to the year and the place.
So the discovery of multiple tithes proves the opposite of its use: a God this specific about which fund feeds whom is not a God who left destinations to each man's discernment. The modern claim needs the first tithe to be freely routable — the one thing none of these texts say. Keep every fund the texts name; keep each at its named address; and let the second-tithe spirit of open-handed benevolence flow through the offerings, where it has always lived.
Deuteronomy 26, the chapter usually produced next. It repays reading twice, because its two halves are two different subjects. Verses 1 to 11 are not about the tithe at all. They govern firstfruits, reshit, the basket set before the altar with a recital of the nation’s history. Firstfruits and tithe, ma’aser, are separate institutions under separate laws, and Scripture lists them separately whenever it takes inventory: Nehemiah 12:44 appoints men over the chambers “for the firstfruits, and for the tithes.” A loose citation of “Deuteronomy 26” is therefore, as often as not, a citation about a fund that is not the tithe.
The second half is about tithe, and it is the third-year form of the second tithe: “When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow” (Deuteronomy 26:12). Then comes the detail that settles the matter. God scripts the words the giver must say when the fund has been delivered: “I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them” (26:13, 14). That is a compliance oath, sworn before God, that the giver did exactly as instructed and departed from it in nothing.
Weigh what that does to the argument. The chapter offered as proof of the giver’s freedom over the tithe is the one chapter that scripts even the prayer the giver recites when he is finished. A fund whose amount, whose year, whose recipients, and whose closing words are all dictated is not an exhibit of discretion. It is the most closely regulated giving in the Pentateuch.
And every bit of it happens on the second tithe. Redirection does not need the second tithe to be flexible; it needs the first tithe to be routable, and Deuteronomy 26 never touches the first tithe. The tenth given to Levi stands exactly where Numbers 18:21 put it, through every year of the cycle below, unmoved by anything in this chapter.
Count both tithes and Israel’s total ran far past a tenth: “The contributions required of the Hebrews for religious and charitable purposes amounted to fully one fourth of their income” (Patriarchs and Prophets, p. 527)VERIFY WORDING - Patriarchs and Prophets, p. 527, a figure repeated in Testimonies, vol. 4, p. 467VERIFY WORDING - Testimonies, vol. 4, p. 467. And the claim on God’s people now is put not below Israel’s but above it (Patriarchs and Prophets, pp. 528, 529)VERIFY WORDING - Patriarchs and Prophets, pp. 528, 529. Read to the end, the two-tithe discovery asks more of the giver, not less of the tenth God reserved.