Abstract:
This article analyzes the relationship between the pentateuchal tithe laws in Lev 27:30–33; Num 18:21–32, and Deut 14:22–29 from a literary perspective and finds that (1) Lev 27:30–33 is the oldest tithe law in the Pentateuch that may have been the common source of the other pentateuchal tithe laws, (2) the tithe law in Num 18:21–32 may have been literarily dependent upon the tithe law in Deut 14:22–29, (3) the purpose of the legal revision of the pentateuchal tithe laws was to replace rather than to supplement the older legislation, and (4) the tithe law in Lev 27:30–33 may have been a product of the Priestly School, whereas the tithe law in Num 18:21–32 may have stemmed from the Holiness School albeit from a later stratum than H proper (Lev 17–26).