The heave offering or the târumah offering is found in the Old Testament. Practicing the giving of the târumah is a spiritual exercise that trains our hearts and minds to keep an altar for the Lord. We are to set apart the târumah offering and to give it generously. The Lord is a holy God and this practice is our declaration to our obedience and trust in the Lord.
According to Numbers 5:9, “All the sacred gifts the Israelites bring to a priest will belong to him.” Exodus 23:19 tells us, “The choice first fruits of your soil you shall bring to the house of the Lord your God.” The heave offering belongs to the priest.15 In Numbers 5:9, the term “gifts” here is directly translated as the târumah.
Gifts are made “sacred,” not because one brings it to the priest. Instead, the gift is sacred because the giver set it apart from his income. The firstfruits of the income are set apart as tithes and offerings, as well as târumah or heave offering. The act of separating the firstfruits makes the entire income holy because the giver is declaring that God is the source of the entire provision. Even when the giver is sacrificing only a portion of the income, the Lord can bless the whole lot, depending on the attitude of the giver’s heart.
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