The Feast of Tabernacles offers a unique opportunity for enjoyment on both physical and spiritual levels, largely due to the practice of tithing. If a person has tithed faithfully, he or she will have more to spend during this extended week than at any other time of the year, ensuring access to good food, special activities, and wholesome fellowship at the Feast.

God has commanded His people to observe the seven annual holy days, including gathering at the Feast of Tabernacles in a place He designates, and He has wisely provided a means for His people to meet the financial demands this requires. This provision comes through the second tithe, an additional tenth of one's increase set aside throughout the year specifically for use during His festivals, distinct from the first tithe that supports the Levites and the ministry. Biblical proof for this second tithe is found in Deuteronomy 12 and 14, where Moses instructs Israel to bring their tithes to the place where God places His name and to eat before Him there. The plural usage of "tithes" in Deuteronomy 12:6 and 11 indicates more than one tithe is in view, while the singular form in 14:23 refers specifically to the tithe consumed at the place God chooses. This second tithe could not be eaten at home and was not to be drawn from the first tithe, since that tithe belonged to the Levites as their inheritance and sustained them throughout the year in their own cities. Notably, the Levite was also included among those who ate the second tithe at the designated place, showing it was distinct from his usual provision. The purpose of the second tithe was for the Israelite to save it throughout the year and then spend it at God's festivals on whatever his heart desired, so long as it enhanced worship or added joy to the feast. Unlike the first tithe, which the individual does not personally use, the second tithe is meant to be spent by the one who saved it. Through this provision, God enables His people to enjoy physical abundance while worshiping Him, learning to fear Him properly, and even helping others attend the feast through the blessings received. A further principle involves a tithe of the second tithe, a tenth of one's saved second tithe sent to the church office to assist the needy in attending the Feast and to cover festival-related expenses such as meeting space, sound systems, and brochures. This is not a command but a request from the ministry, grounded in wisdom for managing festival needs in advance so that unexpected burdens do not fall on ministers or brethren during the Feast itself. It is not a fourth tithe but simply a tenth portion of the second tithe already commanded. Finally, borrowing from any of God's tithes constitutes theft, since the tithe belongs to God and not to the individual. The account of Adam and Eve illustrates this principle: God reserved one tree for Himself, yet Satan persuaded them it was theirs to use, and their taking of its fruit was an act of stealing from God with lasting consequences. Likewise, believers must recognize God's prior claim over the tithes He requires and use them strictly according to His instructions, rather than treating them as their own. Through this system, God graciously provides the means for His people to worship Him fully and rejoice together at the place He has chosen.