The only property tax in God's Law is a tithe of the produce of the land, including food, wine, oil, and firstborn animals. And guess what? You get to eat your own tithe as you share it with your community. Since the Levites have no inheritance in the land, God requires the rest of Israel to also share their land tithe with Levi.
In two out of three years, the land tithe is to be taken to Jerusalem. If it's not practical, you can sell it, then take the money to Jerusalem, buy whatever food and drink you want, and have a big party with God. The third-year land tithe is to be gathered into a common, local storehouse to be shared with the poor, landless, and indigent in your own community.
Deuteronomy 14:22-29
Jay Carper
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