First of all, this scripture does not say anything about borrowing from your
tithes. Secondly, this scripture is not talking about second tithe. Notice Ė
the scripture says all the tithe of the land is holy to God (verse 30). This
tithe belongs to God. Second tithe belongs to the individual for the
purpose of observing Godís annual Feasts (Deut. 14:22-26).
God says ten percent of a personís crops and fruit belong to Him(Lev. 27:30). In
ancient Israel most of the people were engaged in farming. Therefore, most of
the tithes were in the form of crops, fruit or livestock.
Often the individual would have a fruit tree and because of the excellent quality of
fruit, he would want all of it for seed purposes. Because it was of a
perishable nature anyway and often would spoil before the individual could turn
it in as tithe, God permitted the farmer to keep it and pay the market value of
the fruit plus 20 percent of its value.
This did not apply to livestock. No tithe of the herd could
be redeemed (Lev. 27:32-33).
Since we do not live in an agrarian society today, a Christian farmer may redeem
(convert) the tithe of his land and herd and send it to Godís Work.