In ancient Israel, God instructed His people to set aside a special tithe to assist those in need such as orphans, widows, strangers, and Levites (Deut. 14:28-29; 26:12-15).
God’s Church has always met its Christian duty toward its needy brethren through the third-tithe program. This is an additional tithe, entirely separate from the first tithe which supports God’s Work of preaching the Gospel. Like the first tithe, the third tithe is ten percent of a person’s increase. While the first tithe is paid year by year, the third tithe is paid only on the increase earned during the third and sixth years of a seven-year period.
Usually, a person begins counting the third-tithe year soon after the knowledge of it is gained. Since most would probably learn about this tithe just prior to baptism, they would count their third-tithe year from either the Passover or the Feast of Tabernacles, whichever is closer to the date of their baptism.
In some cases the individual may give his third tithe to a near relative. A widowed mother, sister, or daughter, for example, would qualify under the guidelines set out in Deuteronomy 14 and 26. Orphans in a similar category would also qualify. This tithe supports many needy widows at this time and is God’s way of taking care of those who are in need.