ESV - 31 If a man wishes to redeem some of his tithe, he shall add a fifth to it.
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The Israelites were required by the Law that God gave to them through Moses to give a tithe (that is, one-tenth) of their income to God -- not just with regard to monetary wealth, but also with respect to material goods such as crops and livestock. (This was not only a reflection of gratitude to God for His blessings, but also for the support of the members of the priestly tribe of Levi, who were devoted exclusively to their duties of leading the religious life of the nation, and who thus did not sow crops or produce goods in order to have food and income of their own.) As I understand the verse cited in the question, it was saying that, if a person wished to keep a portion of his tithe of any of those material goods for his own use, he could do so, but he was then required to "redeem" it (that is, "buy it back") by adding another 20% (one-fifth) of the amount held back. For example, if a person gave only 5% of a given commodity to God, he had to tithe not only the remaining 5% in cash, but also 1% more, for a total of 6%.
One-fifth =1/5. So one-fifth of 100 = 1/5 x 100 = 20%. So instead of paying 5 out of 50, you add one-fifth and pay 10. 20% of 50 is 10. Thank you.
Fifth = 20% So you would pay an additional 20% of the amount of your tithes in addition to your 10%. Example: You make 1000, you would owe 100 as 10%. If you keep the 100 you would owe 20% (1/5) of the tithe amount, so 20. This would make your total 100(10%) + 20 (1/5) = 120 total.
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