Tithing is a biblical commandment set forth in Leviticus 27:30-33, Deuteronomy 14:22-29 and Deuteronomy 26:12-14. Most Christians would probably agree that Jesus observed this commandment since the New Testament clearly states, “having been born under the Torah, he committed no sin” (Gal. 4:4; 1 Pet. 2:22; Heb. 4:15). However, the question is, did Jesus observe the commandment to tithe as it was interpreted in the Oral Torah? The biblical commandment was to tithe only on grain, wine and oil. The sages extended this commandment to include tithing on “anything used for food.”
When a sage felt that a colleague had misinterpreted a passage of Scripture, he would say, “You are canceling (or, uprooting) the Torah!” In other words, “You are so misinterpreting Scripture that you are negating or canceling part of it.” Needless to say, in most cases, his colleague strongly disagreed. What was “canceling” the Torah for one teacher was “fulfilling” it for another.