However your point number two is debatable. It is true that this tithe was used as savings for the travel costs associated with attending the national festivals as you correctly say. However it has also been speculated that this was used for the purposes of covering times when wages were lost (investment) However it is debatable.

Thank you for your comments they show you have taken some time on this.

Now @EnnisP: You are correct the 2nd tithe was simply used for the purposes of a poor tithe in years 3 and 7. However the actual percentage break down was as follows:

First fruit worked out to about 1/40th : 2.5%

1st Tithe: 10% of harvest after first fruits
2nd tithe: 10% of remaining harvest paid to themselves for purposes of travel to the festivals, and loss of wages etc
3rd tithe: Same as 2nd but paid to the poor in years 3 & 7

However I would like to mention that the purpose of this article was to highlight the principles of giving to God, his people and ourselves as a method of prospering in this life.

Please read Deuteronomy 26:1–10, Numbers 18:1–20 and Neh 10:35–38. Firstfruits were never the same thing as tithes; they were only small token offerings. Tithes were tenth-fruits which could only be counted after the full harvest.

Tithe 1: Read Numbers 35 and Joshua 20–21 and many other places. Levites and priests lived on loaned land and worked as farmers and herdsmen of tithed animals. Read 1st Chronicles 23 to 26. They also worked many trades to be used to maintain the Temple. They also worked as political appointees of the king and judges and rulers.

Tithe 2: The second tithe was completely consumed by all at the 3 national festivals. It was not an investment as you claim.

Tithe 3: This was kept in the towns and homes every third year as a poor tithe.

The tithe was only given to Old Covenant Israel and never to the Church or Gentiles under the New Covenant.

Be honest with God’s Word.

http://www.tithing-russkelly.com