Tuesday, February 26, 2008

Chapter 3: Tithing in Malachi's Prophecy

by Hazel

We are all well aware that the following verses in the book of Malachi continue to be used as the main authority for supporting the doctrine of “Christian tithing.” In order to understand some important truths from this passage, let’s examine these verses in the context of the whole book of Malachi in order to see if we can wrest a doctrine of Christian tithing from this prophecy.

· “Will a man rob God? Yet you rob me. “But you ask, 'How do we rob you?’ “In tithes and offerings. You are under a curse—the whole nation of you—because you are robbing me. Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have enough room for it. I will prevent pests from devouring your crops, and the vines in your fields will not cast their fruit,” says the Lord almighty. Then all the nations will call you blessed, for yours will be a delightful land,” says the Lord Almighty” (Malachi 3:8-12).

We have already discovered that under the Old Covenant tithing was compulsory. Notice that verse 8 says the people were robbing God of “tithes” (plural). So these tithes must refer to the three different tithes required under the Old Mosaic Law. To withhold these tithes was to become a thief.

Withholding of Tithes & Offerings

Additionally, this verse also states that it was not only the withholding of tithes that God objected to, but also the withholding of offerings. These offerings were the grain offering, the fellowship or peace offering, the sin offering, the guilt offering and the burnt offering, (Leviticus 2-7). Primarily these offerings were animal sacrifices. Also the Levites food supply was provided in large part through these animal sacrifices of which they were permitted to partake of in certain instances.

An important question comes to mind at this point. Why is it that in the Body of Christ today we recognize animal sacrifices to be obsolete under the New Covenant, but tithing is not? Since God lumps them both together (tithes and animal sacrifices) and says that His people were robbing Him by withholding both of them, then if we are obligated to pay tithe today, then most certainly we are also obligated to offer animal sacrifices! Either we must offer both tithes and animal sacrifices (offerings) or both these requirements have been abolished by the finished work of Jesus Christ on the cross.

In verse 9 we are told that if Israel withheld the tithes and offerings the nation would be under a cursed. This is in keeping with the Mosaic Law (See Deuteronomy 28) that Israel had agreed to enter into with God. We are told that if Israel disobeyed God's commandments and statutes their crops would fail, the rains would not come, the harvests would be small, the locusts would consume their food, the fruit of the trees would fail, to name just a few of the curses. In this same chapter God also carefully outlines the many blessings He will pour out upon them as a nation if they were obedient to His commands.

An interesting fact to point out at this time is that if tithing were an eternal moral command for all people for all time, then the whole race of mankind would be under a curse, not just the nation of Israel. But our text says it is the whole nation of Israel who is under a curse for breaking the Mosaic Law.

Let’s take a look at some of the other verses in the book of Malachi that deal more fully with the spiritual condition of God’s people at that time that led to the pronouncement of this curse in verse 9.

. “To you priests who despise My name… You offer defiled food (KJV says “polluted bread”) on my altar…when you offer the blind as a sacrifice, is it not evil? And when you offer the lame and sick, is it not evil” (1:6-8 NKJ)?

. “Who is there among you who would shut the doors (of the temple), so that you would not kindle fire on My altar in vain? I have no pleasure in you,” says the Lord of hosts, “nor will I accept an offering from your hands” (1:10 NKJ).

Consider what we have just read. The priests despise God’s name, their sacrifices are blind, lame and sick, and God says He will not accept their offering. So actually the people of Malachi’s day were tithing. It was the quality of their tithes from which they selected the blemished sacrifices that were unacceptable to God.

Why were blind, lame and sick animal sacrifices not acceptable to God? Because the animal sacrifices were a Shadow that pointed forward to the Substance—to the coming Reality—to the One who would become the ultimate and perfect sacrifice for the sins of the world—Jesus Christ!

That is why God had given the Israelites explicit instructions as to how sacrificial animals must be without spot or blemish (Leviticus 6:6; Deuteronomy 15:21; 1 Peter 1:19 NKJ). By offering blemished and second-rate sacrifices to God, the priests misrepresented what God was trying to teach the people spiritually about the coming Messiah—the spotless Lamb of God who would take away the sins of the world once and for all time.

However, in another very literal sense it wasn’t the poor quality of their sacrifices that really angered God. It was the mind-set behind their giving. The infected and contaminated animals that they chose to sacrifice were but a symptom of their impure hearts. It was their hearts God was really after! Their tithes and offerings were totally unacceptable to God because their hearts were far from Him. They offered “blind, lame and sick sacrifices” because they themselves were spiritually blind, lame and sick, and were withholding their hearts from God.

The Storehouse

Moving on to Malachi 3:10 we see that God commands the Israelites to bring the tithes into the storehouse so that there will be “meat” in His house. God challenges them to prove His faithfulness to them by opening the windows of heaven and pouring out a blessing so great that there will not be enough room to receive it.

For some reason, many people think that whenever the word “storehouse” is mentioned it always refers to the temple in Jerusalem or to the rooms that were built on to the temple in Jerusalem to store the tithe (food). But that is not so. Since Jerusalem was not a Levitical city it makes no sense to teach that 100% of the tithe was brought to the Temple when most Levites and priests, along with their families did not live in Jerusalem, but in Levitical cities. Furthermore, since the general practice was for one family to serve in the Temple for only one week at a time, there was absolutely no reason to send the entire tithe to the Temple when 98% of those it was designed to feed were living in the Levitical cities.13

· “Command the Israelites to give the Levites towns to live in from the inheritance the Israelites will possess. And give them pasturelands around the towns. Then they will have towns to live in and pasturelands for the cattle they own and all their other animals” (Numbers 35:2-3; Joshua 21:1-8; 1 Chronicles 6).

· “Azmaveth son of Adiel was in charge of the royal storehouses. Jonathan son of Uzziah was in charge of the storehouses in the outlying districts, in the towns, the villages and the watchtowers” (1 Chronicles 27:25).

· “…Bring the whole tithe into the storehouse, that there may be food in my house…” (Malachi 3:10).

Offering “Polluted Bread”
The word “meat” in this verse comes from the Hebrew word “taraph” and means, “to pluck off or pull to pieces; to supply with food as in morsels.” Interestingly enough, from this plucking off, pulling to pieces, and morsels, comes the familiar phrase “breaking bread.”14

We know that the only food in God’s house was a dozen loaves of bread (shewbread) that were placed upon the shewbread table in the Holy Place. We also know that the tithes and offerings were not brought into the Holy Place of the tabernacle. I’m sure the nation of Israel brought enough grain into the storehouses to make twelve loaves of bread on a regular basis for the Holy Place. Therefore, the “meat” (bread) God is addressing in verse 10 must be referring to something other than a lack of shewbread in His house that the priests were permitted to eatis houseHisHis.

We know that all of the offerings, feasts, ceremonies and holy days associated with the temple worship and services were a type—a shadow that pointed forward to the future Substance—the future Reality—Jesus Christ (Colossians 2:16). Therefore, the “bread” in the Holy Place must foreshadow the true “Bread of Life—Jesus Christ.”

Let’s consider for a moment what Jesus had to say to the Jews about the “bread from heaven” which they said their fathers ate in the wilderness.

. “Most assuredly, I say to you, Moses did not give you the bread from heaven, but My Father gives you the true bread from heaven. For the bread of God is He who comes down from heaven and gives life to the world” (John 6:32-33).

We know that under the leadership of the prophet Moses God did feed the nation of Israel bread (manna) in the wilderness.

. “Our fathers ate the manna in the desert; as it is written, He gave them bread from heaven to eat” (John 6:31).

But the “bread from heaven” (manna) in the desert was not the true “bread from heaven”. Although the “bread from heaven” that the Israelites ate in the wilderness was of sufficient quantity it lacked quality because it was only a type of the “true bread from heaven.” It pointed forward to Jesus Christ—the true “bread from heaven.” That’s why Jesus told the Jews that Moses did not give their fathers bread from heaven. That’s why Jesus said; “He who comes down from heaven and gives His life to the world is the true bread of God.”

Just as the bread in the desert that fed the children of Israel was a type (shadow) of the true bread from heaven (Jesus Christ), so the “polluted bread” on the altar in Malachi’s day was a type (shadow) of the unpolluted, fresh, pure, “true bread from heaven”—Jesus Christ!

In order to receive this “blessing from heaven” that God promised the priests and people of Malachi’s day they were urged to turn away from their evil ways and practices that misrepresented God’s name. If they repented of their ways and returned to God He promised to rebuke the devourer for them, so that it would not destroy the fruits of the ground (verse 11). Undoubtedly, the “devourer” refers to locusts that God warns will come upon their crops if they fail to bring the tithe (Deuteronomy 28:38).

Furthermore, if Israel was obedient in the giving of tithes and offerings, all the nations will call her blessed (verse 12) because the promises of blessing included abundant crops, copious rains, and large increases in herds and flocks (Deuteronomy 28).

Although the blessings and cursings spoken of in Malachi 3:8-12 refer to the material blessings God promised Israel if she would obey His commandments and statutes, there is a deeper spiritual meaning that God wants His children in every generation to understand.

I believe the prophetic message of Malachi not only spoke to the hearts of God’s people in that generation who lived under the Old Covenant, but it also speaks to the hearts of people today who live under the New Covenant. We know from the author of Hebrews that God never wanted animal sacrifices in the first place. He wanted our hearts. He wants us.

. “Therefore, when He came into the world, He said: “Sacrifice and offering You did not desire, but a body you have prepared for Me. In burnt offerings and sacrifices for sin You had no pleasure” (Hebrews 10:5-6).

David also knew that His heart needed cleansing by God after His sin with Bathsheba. Animal sacrifices couldn’t do that. He knew that God delivers those who have a broken heart.

. “For you do not desire sacrifice, or else I would give it; You do not delight in burnt offering. The sacrifices of God are a broken spirit, a broken and a contrite heart—these, O God, You will not despise” (Psalm51:16-17).

. “The Lord is near to those who have a broken heart, and saves such as have a contrite spirit” (Psalm 34:18).

Isaiah knew that God could heal the backslider’s heart.

. “I dwell in the high and holy place, with him who has a contrite and humble spirit, to revive the spirit of the humble” (Isaiah 57:15).

Samuel knew that obedience to God was more important that worship—offering sacrifices. Do we?

. “Behold, to obey is better than sacrifice, and to heed than the fat of rams" (I Sam. 15:22).

If God has our hearts we will not be offering “polluted bread” upon His altar, and there would be plenty of fresh “unpolluted bread” in His house. In essence, Malachi’s prophecy not only exposed the polluted hearts of the priests and people of His day, it also causes us to humbly examine our own hearts and see if there be any wicked way within us that needs to be repented of before God.

Summary:

1. Tithe was 10% of the increase taken from agricultural products grown in the fields, along with grains, fruits, herds and flocks.

2. Tithe was food, not the giving of money.

3. Only landowners tithed.

4. The First Tithe (Levitical Tithe) was used to support the Levite priests and their families because they had no land inheritance

5. The Second Tithe (Festival Tithe) was used to provide for the religious feasts and festivals.

6. The Third Tithe (Poor Tithe) was used to take care of the poor in their towns and provide for the alien, orphan and widow.

7. Tithe under the Old Covenant was similar to our government taxation today. Since Israel was ruled by a theocracy the people were responsible to support the priests, religious festivals and the poor and needy.

8. The people never tithed from their poverty, but only on their increase.

9. Storerooms were built on to the temple in Jerusalem to hold the overflow of tithe.

10. Tithing was mandatory, never voluntary. The Law of Moses required it.

11. If Israel failed to bring the tithe into God’s house and failed to offer acceptable sacrifices the nation would be under a curse so that the devourer (locusts) would eat their crops and destroy the fruits on their trees.

12. If Israel tithed on her increase and offered acceptable sacrifices required by the Law of Moses the nation would be materially blessed by abundant crops, plentiful rains and large increase in herds and flocks.

13. God did not require the best of the cattle and flocks for tithe, but He did require the best for sacrifices because they were a type (shadow) that pointed forward to the coming Reality—Jesus Christ.

14. If the people of Israel brought blind, lame and sick animals to the priests to offer as sacrifices the nation was under a curse.

15. Tithing was not an eternal moral command for people for all time, but a requirement of the Law of Moses for the nation of Israel.

16. God lumped both tithes and offerings (animal sacrifices) that were required by the Law of Moses, together when He objected to the way the nation of Israel was robbing Him of tithes and offerings.

17. If the Law of Moses (Old Covenant) became obsolete after the death and resurrection of Jesus Christ, then tithing, along with animal sacrifices required under that Law have also been abolished.

Notes:
4.Verses that describe the contents of tithe: Leviticus 27:30, 32; Numbers 18:27, 28; Deuteronomy 12:17; 14:22, 23; 26 12; 2 Chronicles 31:5, 6; Nehemiah 10:37; 13:5; Malachi 3:10; Matthew 23:23; Luke 11: 42.
5.Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologians Conclusions About a Taboo Doctrine, p. 3. (http://www.shouldthechurchteachtithing.com/).
6.Levi-Wikipedia, the free encyclopedia
7.Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologians Conclusions About a Taboo Doctrine.
8.Levi-Wikipedia, the free encyclopedia.
9.See Numbers 18:20-26; Deuteronomy 12:12; 14:27, 29; 18:1, 2; Joshua 13:14, 33; 14:3; 18:7; Ezekiel 44:28.
10.Brian Anderson, “Are Christians Supposed to Tithe?” (www.evangelizeamerica.org/apologetics/apologeticssub/tithing1.html). 11. The Truth about Tithing: http://www.biblebb.com/files/tithing.htm.
Should the Church Teach Tithing: http://www.inplainsite.org/html/the_church_and_tithing.html.
12. http://www.inplainsite.org/html/the_church_and_tithing.html
13.The American Heritage College Dictionary, p. 1444
14.Strong’s Hebrew Dictionary, p. 105, #2963.

Monday, February 18, 2008

Chapter 6: How Tithing became a Doctrine of the Church

by Hazel

Many books on Jewish social life explain how the earliest Christian assemblies patterned themselves after the Jewish synagogues which were led by rabbis who, like Paul, refused to earn income from preaching and teaching God’s Word.

Apparently for the first 200 years of church history the majority of great church leaders took self-imposed vows of poverty. They took Jesus’ words to the rich young ruler literally (Luke 18:22). A Christian leader living during that time could hardly tell a Roman census-taker that he was a full-time preacher of an “outlaw” religion!

Some early opponents of tithing were Clement of Rome, Justin Martyr, Irenaeus and Tertullian. All opposed tithing as a strictly Jewish tradition. The Didache, a brief early Christian treatise containing instructions for Christian communities, condemned traveling apostles who stayed longer than three days and asked for money.

Around A. D. 250, Cyprian tried to impose tithing in Carthage, North Africa, but his ideas of tithing were never adopted. In A.D 585 the local church Council of Macon in France, also tried to enforce tithing on its members, but they were unsuccessful in their endeavors. It wasn’t until A.D. 777 that Charlemagne legally allowed the church to collect tithes.

Let’s look at a couple pieces of telling information from the Encyclopedia Britannica and The Catholic Encyclopedia.

. “Tithes in Christendom—The earliest authentic example of anything like a law of the State enforcing payment appears to occur in the capitularies [ecclesiasticals] of Charlemagne at the end of the 8th or beginning of the 9th century. Tithes were by that enactment to be applied to the maintenance of the bishop, clergy, the poor, and the fabric of the church. In the course of time the principle of payment of tithes was extended FAR BEYOND its original intention. Thus they became transferable to laymen and saleable like ordinary property, in spite of the injunctions of the third Lateran Council; and they became payable OUT OF SOURCES OF INCOME [not just farming and herding, but other trades and occupations and salaries paid in the form of money] NOT ORIGINALLY TITHABLE." (Encyclopedia Britannica 1963, volume 2, page 253, ‘TITHES’).

. “As the Church expanded and various institutions arose, it became necessary to make laws which would insure the proper and permanent support of the clergy. The payment of tithes was adopted from the Old Law... The earliest positive legislation on the subject seems to be contained in the letter of the bishops assembled at Tours in 567 and the [canons] of the Council of Macon in 585." (The Catholic Encyclopedia)

So we begin to see how this unscriptural law of Christian tithing crept into the church after being absent for nearly five centuries. Eventually the church "extended" their base of tithe collecting to include all forms of income.

I would venture to say that most Christian scholars and pastors today know that money was in wide use in ancient Israel, but was never used as a titheable commodity. In spite of the fact that they know this, they still insist that money be used as a tithe today.

Does God have a word for the "shepherds of the sheep" today that is the very same message that He had for the Levites in the book of Malachi? "My people have been lost sheep [Why? How did they get that way?] their SHEPHERDS have caused them to go astray" (Jer. 50:6).

Most in Israel were not consciously aware of the fact that they were being led astray by their spiritual leaders. Neither is the majority in the body of Christ today aware that they are being lead astray by their spiritual leaders.

After looking at these facts we see that it took over 700 years after the death and resurrection of Jesus Christ for tithing to become an accepted doctrine in the church. I wonder how many years it will take to reverse this old covenant mind-set that continues to remain a part of our lifestyle in the new covenant community?

We are well aware that tithing continues to be taught in many churches today as an obligatory duty for all believers. Therefore, most preachers today ignore the original instructions concerning the giving of tithes under the old covenant that we already discussed in Chapter 2. Since tithing was only required from those who either farmed the land or raised animals that meant that not everyone under the old covenant tithed. As we have already seen the biblical “tithe” was narrowly defined and limited by God Himself under the old covenant. as:

. only the “tithe of food”
. only from the farms and herds
. only Israelites who lived inside God’s Holy Land
. only under Old Covenant terms
. only the increase could be gathered from what God produced.

Therefore the following is also true under the old covenant system:

. non-food items could not be tithed
. clean wild game animals and fish could not be tithed
. non-Israelites could not tithe
. food from outside God’s holy land of Israel could not be tithed
. legitimate tithing did not occur when there was no Levitical priesthood
. tithes did not come from what man’s hands created, produced or caught by hunting and fishing.” 14

Since we are no longer under the old covenant system today the tithing rules must be “re-interpreted” by church leaders who insist that everyone today under the new covenant is still supposed to give 10% of their income to the local church. Notice that the dictionary definition of “Christian tithing” is not the biblical definition of tithing.

. “tithe (tith) n. 1a. A tenth part of one’s annual income contributed voluntarily or due as a tax, esp. for the support of the clergy or church.”15

Church leaders even encourage the poor to tithe often promising them that they can tithe their way out of their poverty. Such notions of obtaining material blessings appeal to the carnal nature, but continue to keep many members of the body of Christ in ignorance (I use to be) of what the Bible actually teaches on tithing.

Although the early church did not tithe, the apostle’s needs were met, the believer’s needs were met, and abundant resources were dispersed to the poor and needy, because the eternal principles of sacrificial giving remained. So if the early church did not tithe, and Jesus and the apostles did not advocate tithing, when are new covenant believers in the body of Christ today going to stand up for truth by resisting this old covenant teaching that continues to keep them in bondage to old covenant shadows?

Many ministers of the gospel have failed to teach the body of Christ that tithing is no longer required under the Better Covenant? Since Christ’s sacrificial death on the cross made the old covenant obsolete, then it follows that the package of laws that commanded tithes to be given to the Levites under the old covenant is also obsolete. The offering of physical sacrifices and the need for a Levitical priesthood is also obsolete. Since the Levitical priesthood has ended and has been replaced by the “priesthood of all believers” it follows that the temporary purpose of tithing has also ended. Just as God originally intended for every Israelite to become a priest before the golden calf incident, so today God intends that every new covenant believer (including the minister) become a priest who offers spiritual sacrifices to God.16

Why is this truth not clearly taught by those who know better? Most likely it is because they are afraid to trust the Holy Spirit to lead the people in voluntary and sacrificial giving. They are afraid that the finances of the church, along with their own personal incomes will suffer if people are freed from guilt-based giving.

By the lack of correct teaching regarding tithing the leadership of the church is actually saying that they believe that law-based giving works better than grace-based giving. But I wonder how many pastors would agree to obey Leviticus 25:4-7 that forbids collecting tithes every seventh year?

Insisting that believers continue to pay tithe in order to please God suggests that there is something we must do in order to gain His favor. Surely Jesus words in Matthew 23:23 where he criticized law-keeping Pharisees, should make it very clear that faithful tithing is no guarantee that we are pleasing God, and most certainly no guarantee of financial riches.

Unfortunately, the manner in which tithing is taught today reflects a failure of the leadership of the church to believe and act on the far better principles of love, grace and faith. This mandatory giving of 10% of one’s income NEVER can, NEVER has and NEVER will prosper the church more than the principles guided by love for Christ and lost souls.

By holding on to this “sacred cow” of tradition that has been handed down over the centuries (Matthew 15:3; Mark 7:8, 13) many spiritual leaders in the church are nullifying the word of God. Although religious leaders have resisted change in this area it will come because God wants His children transformed by truth. God wants His children freed from the traditions of men that cannot be substantiated by the Word of God (Mk. 7:1-13). God wants His children freed to become hilarious givers as they are led by the Spirit to give.

Perhaps we would do well to consider the author of Hebrews as he admonishes those who make of no effect the new covenant with these words:

· “Anyone who rejected the Law of Moses died without mercy on the testimony of two or three witnesses. How much more severely do you think those deserve to be punished who have trampled the Son of God underfoot, who have treated as an unholy thing the blood of the covenant that sanctified them, and who have insulted the Spirit of grace?” (Hebrews 10:28-29).

In reality, “tithing” is the very least we can do. As redeemed believers, we are neither under the law, nor under the pressure of giving to “get” something in return. As redeemed believers we are God’s “house” in whom He chooses to dwell by His Spirit. Because Christ has already liberated us from the penalty of the law of sin and death we can be free to serve him as loving children—not slaves! We have been released to give freely as the Spirit leads us without the expectation of personal reward (Luke 14:12-14; 5:28). We are released to BE a blessing!

Notes:

14Russell Earl Kelly, Ph. D. “Tithing is Not a Christian Doctrine,” (March 4, 2007 Updated), Encyclopedia Britannica, Encyclopedia Americana and the Roman Catholic Encyclopedia,
(
www.shouldthechurchteachtithing.com).

15Greek-English Keyword Concordance, page 220.

16Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologians Conclusions About a Taboo Doctrine, p.4.


Chapter 5: New Covenant Understanding of Giving

by Hazel

As we have already established, tithing under the Old Covenant was required for the support of the Levitical priests and their families, for sponsoring religious feasts and festivals and for taking care of the poor and needy. Obedience to the Old Covenant Law in these matters was rewarded by physical and material blessings, but failure to obey them was punished by the removal of such blessings.

However, as New Covenant believers we have already received a far better spiritual blessing than any physical or material blessings Old Covenant believers received. Since Jesus paid the price for our sins making the cross a finished work, how can we by our actions earn further blessings from God? Aren’t we already the inheritor’s of “all things” in Christ (2 Peter 1:3)?

Although the New Testament is silent on tithing being part of any New Covenant lifestyle it is very vocal on the subject of giving. Therefore, how much more willing ought we to be to give from a heart of thankfulness for the eternal spiritual blessings we have freely received in Christ? To ever think or imagine, “If I don’t tithe, or I don’t give I’ll loose favor with God,” negates the very reason that Jesus died. The “blessing” we have already received from Him is eternal life (John 17:1-3; 1 John. 5:20). What could be greater than that?

Under the New Covenant God desires a love relationship with us, not a legal obligation from us. We are being empowered by the Spirit to give out of love for God without any minimum expectation. Because we have been freed from the law of sin and death (Rom. 8:2), we are released into the law of the spirit of Life! Everything we are and everything we have belongs to Him. Surely God deserve more than we could ever possibly give

Giving in the Early Church

I believe the principle of sacrificial and voluntary giving established in the early church stemmed from their clear understanding that the precious blood of Jesus had redeemed them from their futile attempts at trying to obey the Law of Moses.

· For you know that it was not with perishable things such as silver or gold that you were redeemed from the empty way of life handed down to you from your forefathers, but with the precious blood of Christ, a lamb without blemish or defect. He was chosen before the creation of the world, but was revealed in these last times for your sake” (1 Peter 1:18-20).

Let’s look at some New Testament examples of how redeemed believers gave intentionally of themselves and their possessions out of sincere love for one another, because they had “been born again, not of perishable seed, but of imperishable, through the living and enduring word of God” (I Peter 1:23).

· “Everyone was filled with awe at the many wonders and signs performed by the apostles. All the believers were together and had everything in common (a localized practice of the early church). They sold property and possessions to give to anyone who had need” (Acts 2:43-45).

· “All the believers were one in heart and mind. No one claimed that any of their possessions was their own, but they shared everything they had. With great power the apostles continued to testify to the resurrection of the Lord Jesus. And God's grace was so powerfully at work in them all that there were no needy persons among them. For from time to time those who owned land or houses sold them, brought the money from the sales and put it at the apostles' feet, and it was distributed to anyone who had need” (Acts 4:32-35).

· “During this time some prophets came down from Jerusalem to Antioch. One of them, named Agabus, stood up and through the Spirit predicted that a severe famine would spread over the entire Roman world. (This happened during the reign of Claudius.) The disciples, as each one was able, decided to provide help for the believers living in Judea. This they did, sending their gift to the elders by Barnabas and Saul” (Acts 11:27-30).

· “Now I commit you to God and to the word of his grace, which can build you up and give you an inheritance among all those who are sanctified. I have not coveted anyone's silver or gold or clothing. You yourselves know that these hands of mine have supplied my own needs and the needs of my companions. In everything I did, I showed you that by this kind of hard work we must help the weak, remembering the words the Lord Jesus himself said: 'It is more blessed to give than to receive.’” When Paul had finished speaking, he knelt down with all of them and prayed. They all wept as they embraced him and kissed him. What grieved them most was his statement that they would never see his face again. Then they accompanied him to the ship” (Acts 20: 34-38).

· “After an absence of several years, I came to Jerusalem to bring my people gifts for the poor and to present offerings” (Acts 24:17).

· “Now, however, I am on my way to Jerusalem in the service of the Lord's people there. For Macedonia and Achaia were pleased to make a contribution for the poor among the Lord's people in Jerusalem. They were pleased to do it, and indeed they owe it to them. For if the Gentiles have shared in the Jews' spiritual blessings, they owe it to the Jews to share with them their material blessings. So after I have completed this task and have made sure that they have received this fruit, I will go to Spain and visit you on the way” (Romans 15:25-28).

· “In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel. But I have not used any of these rights” (1 Corinthians 9:14-15).

· “Nevertheless, those who receive instruction in the word should share all good things with their instructor. Therefore, as we have opportunity, let us do good to all people, especially to those who belong to the family of believers” (Galatians 6:6, 10).

· “Now about the collection for the Lord's people: Do what I told the Galatian churches to do. On the first day of every week, each one of you should set aside a sum of money in keeping with your income, saving it up, so that when I come no collections will have to be made” (1 Corinthians 16:1-2).

· “And now, brothers and sisters, we want you to know about the grace that God has given the Macedonian churches. In the midst of a very severe trial, their overflowing joy and their extreme poverty welled up in rich generosity. For I testify that they gave as much as they were able, and even beyond their ability… Last year you were the first not only to give but also to have the desire to do so. Now finish the work, so that your eager willingness to do it may be matched by your completion of it, according to your means. For if the willingness is there, the gift is acceptable according to what one has, not according to what one does not have. Our desire is not that others might be relieved while you are hard pressed, but that there might be equality. At the present time your plenty will supply what they need, so that in turn their plenty will supply what you need. The goal is equality, as it is written: “The one who gathered much did not have too much, and the one who gathered little did not have too little” (2 Corinthians 8:1-15).

· “Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion (‘anagke’ under constraint, coercion, or distress), for God loves a cheerful (hilarious, prompt, and willing) giver” (2 Corinthians 9:7).

. “James, Cephas and John…gave me and Barnabas the right hand of fellowship when they recognized the grace given to me… All they asked was that we should continue to remember the poor, the very thing I had been eager to do all along” (Galatians 2:9-10).

. “And do not forget to do good and to share with others, for with such sacrifices God is pleased” (Hebrews 13:16).

. “This is how we know what love is: Jesus Christ laid down his life for us. And we ought to lay down our lives for one another. If any one of you has material possessions and sees a brother or sister in need but has no pity on them, how can the love of God be in you? Dear children, let us not love with words or tongue but with actions and in truth” (1 John 3:16-18).

. “For the entire law is fulfilled in keeping this one command: "Love your neighbor as yourself” (Galatians 5:14).

. “Carry each other's burdens, and in this way you will fulfill the law of Christ” (Galatians 6:2).

Giving versus Tithing in the Church Today

After reading these New Testament examples of giving in the early church we can’t help but come to the conclusion that giving willingly and sacrificially images the character of God. Just as redeemed believers in the early church were no longer constrained by the obsolete rules and regulations of the Old Covenant in their practice of giving, neither should we be.

But many believers in the church today are constrained by the obsolete rules of the old covenant. Why is this? How did the old covenant mind-set regarding tithing become a part of the new covenant community when it was absent in the early church? Why do many church leaders teach that tithing is not only mandatory for church membership, but also that the historical church has always taught tithing. Let’s take a look at the historical facts and see how this change came about in the next chapter.

Summary:

. Old Covenant tithing has been replaced by New Covenant giving.

. Redeemed believers no longer give under the fear of being “cursed” (Galatians 3:13), because we are not under the Old Covenant law anymore—not for tithing, not for obeying Sabbath laws, not for burning sacrifices, not for any of those things the Israelites were required to do.

. Redeemed believers should never give out of guilt.

. Redeemed believers should never give to “get” a blessing from God because the blessings are already ours in Christ.

. From the way so many in the early church gave of their means to help those who were in need we can safely say that their giving far exceeded that of an Old Covenant tithe.

. No guilt tactics were ever used by Paul to coerce believers into giving.

. Although Paul waived his right to be financially supported by the church at Corinth where he ministered the gospel, ministers of the gospel today have the right to expect provision, “for workers are worth their keep” (Matthew 10:10).

. Redeemed believers share a deep love for one another

. Giving to the needs of the poor and presenting offerings for the work of ministry is done out of our love for God’s children.

. Setting a sum of aside in advance to help meet the need of helping people is being a responsible steward.

. Putting money aside for a church building fund was not mentioned in the early church!

. The fruit of the Spirit (love, joy, peace, patience, kindness, goodness, faithfulness, gentleness and self-control) cannot be regulated by a percentage, because against such there is no law (Galatians 5:22-23).

. The New Testament never gives a certain percentage point as an obligatory and required standard for our giving.

. Voluntary giving from the heart is what Abram and Jacob were doing before the institution of the Law, voluntary giving from the heart is what the early church did, and voluntary giving from the heart is what all believers are to be doing today.

. Believers are free to give the amount they choose to give as the Spirit leads them.

. Christ is the standard of the believer’s giving who gave 100% of Himself—, including His very life in order to redeem sinful man.

. Believers are freed to give sacrificially.

. Anyone using the old covenant tithing laws to try and coerce people into guilt-based giving is totally out of line with the new covenant gospel of Jesus Christ.

Chapter 4: Tithing in the New Testament

by Hazel

There are four different passages that mention the subject of “tithe” in the New Testament. Let’s examine each one, and see if there’s a command or even a word to suggest that Christians should tithe today.

• "Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone” (Matthew 23:23).

• “But woe to you Pharisees! For you tithe mint and rue and all manner of herbs, and pass by justice and the love of God. These you ought to have done, without leaving the others undone” (Luke 11:42).

Notice that in both of these passages the tithe had to do with garden herbs, which are products of the field—not money. But even more importantly Jesus criticized these very religious, law-keeping Pharisees for treating tithing (was a law at the time Jesus spoke this) as more important than mercy, love, justice and faithfulness.

It is essential that we understand that these Pharisees lived under the Old Covenant. They lived under a different covenant than New Testament believers today. It was Christ’s death that inaugurated the New Covenant, thereby bringing about a change in the law (See Luke 22:20; Hebrews 7:12). Also notice that the tithe mentioned here was not voluntary. Jesus tells them they “ought” to have tithed, because tithing was still obligatory.
• “I fast twice a week; I pay tithes of all that I get”(Luke 18:12).

In this passage in Luke Jesus is telling the parable about the Pharisee and the tax collector. Christ is speaking about a self-righteous Pharisee who trusts in something he does (tithing) to be acceptable before God while living under the Mosaic Law, not of a Christian tithing under the New Covenant.

• “For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham as he was returning from the slaughter of the kings and blessed him, to whom also Abraham apportioned a tenth part of all the spoils, was first of all, by the translation of his name, king of righteousness, and then also king of Salem, which is king of peace. Without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, he abides a priest perpetually. Now observe how great this man was to whom Abraham, the patriarch, gave a tenth of the choicest spoils. And those indeed of the sons of Levi who receive the priest's office have commandment in the Law to collect a tenth from the people, that is, from their brethren, although these are descended from Abraham. But the one whose genealogy is not traced from them collected a tenth from Abraham, and blessed the one who had the promises. But without any dispute the lesser is blessed by the greater. And in this case mortal men receive tithes, but in that case one receives them, of whom it is witnessed that he lives on. And, so to speak, through Abraham even Levi, who received tithes, paid tithes, for he was still in the loins of his father when Melchizedek met him” (Hebrews 7:1-10).

The design of the author in this rather lengthy passage of Scripture is to show the superiority of the priesthood of Jesus Christ over the Levitical priesthood. The author of Hebrews is simply restating the fact that Abraham paid tithes to Melchizedek from the spoils of war—a fact that we discussed earlier.

Notice that this passage of Scripture is not exhorting believers to give tithe like Abraham did, but rather instructing believers to perceive the excellence of Christ, who ministers as a Priest far superior to the Levites. Therefore, this passage cannot be used to impose mandatory tithing on Christians. It is not written to address that issue and has nothing to do with Christian giving, but everything to do with the superiority of Christ.

After checking out these four New Testament references on tithing it is clear that there is not one command or even a suggestion that New Covenant believers are supposed to tithe. Although this long held Christian tradition has survived some two thousand years after the death, burial and resurrection of Jesus Christ, there is no Scriptural support for it. Whatsmore, in my opinion, anyone teaching such a doctrine has no clear understanding of the mission of Jesus Christ and the establishment of the New Covenant.

Summary:

• There are only four different passages in the entire New Testament that mention the subject of “tithe”. Tithing is not mentioned as part of any teaching in the New Testament.

• Tithing was a Law of Moses at the time Jesus denounced very religious, law-keeping scribes and Pharisees for treating tithing (garden herbs) as more important than mercy, love, justice and faithfulness (Matthew 23:23; Luke 11:42).

• The author of Hebrews simply restates the fact that Abraham voluntarily paid tithes to Melchizedek from the spoils of war before the Law of Moses was in effect

• The author of Hebrews is not exhorting believers to give tithe like Abraham did, but rather instructing believers to perceive the excellence of Christ who ministers as a Priest far superior to the Levitical priesthood.

• The passage from Hebrews cannot be used to impose mandatory tithing on Christians today because it was not written to address that issue and has nothing to do with Christian giving, but everything to do with the superiority of Christ.

• There is no command or even a word of suggestion in these New Testament verses that New Covenant believers are supposed to tithe.

• Although this Christian tradition of tithing has survived some two thousand years after the death, burial and resurrection of Jesus Christ, there is no Scriptural support for it.

• Although Jesus spoke a lot about money and giving, He did not teach the apostles, the disciples, or His followers about tithe being obligatory for believers who followed Him.

• Jesus did not receive tithes. He was supported by "gifts" (Luke 8:3, 9:1-6 10:3-16, Matthew 10:1-10; Mark. 6:7-11).

• There is no record that tithing was part of the apostles teaching.

• No New Testament believer ever tithed or gave money to “get” something from God.

Chapter 2: Tithing Under the Old Covenant Law

by Hazel

In this section we will examine everything that the Bible teaches about tithing under the old covenant. We will learn what the tithe was, who paid tithe, what the purpose of the four different tithes were under the Hebrew economy, and who benefited from receiving them.

What was Tithe?

. “A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord. If a man redeems any of his tithe he must add a fifth of the value to it. The entire tithe of the herd of the flock—every tenth animal that passes under the shepherd’s rod—will be holy to the Lord. He must not pick out the good from the bad or make any substitution…” (Leviticus 27:30-33).

From these verses we have just read we learn the following:

. Tithe came from the “land.”
. It was the “seed” of agricultural products from the fields that were to be tithed.
. Fruit from “trees” was to be tithed.
. The “tenth” animal from a “herd or flock” that passed under the rod was holy to the Lord.

Contrary to the popular practice of tithing today, it was not the first tenth, but rather the tenth tenth that belonged to God. It was the tenth one of a herd that belonged to God. In other words if a herdsman had only nine cattle or a shepherd had only nine sheep, he didn’t tithe his cattle or sheep at all. Notice also as you look at this Scripture that God did not require the best of the cattle for tithe (as he did for sacrifices), just the tenth one to pass under the rod even if it was the “runt of the litter.”

To summarize, these verses identify the tithe to be 10% of the increase taken from agricultural products of the fields, fruits from the trees, herds and flocks. In other words the tithe was food, not money!4 Nowhere in the old covenant will you find that tithing was the giving of money to God. Furthermore, this tithe was probably given on an annual basis.

Who Paid Tithe?

But what about people who lived under the Law of Moses, but were neither agricultural farmers, nor herdsmen or shepherds? Did they tithe 10% of the increase from their labor? Here are the facts.5

· Tradesmen who made baskets for harvesting did not tithe.
· Cobblers who made shoes for the servants of the field did not tithe.
· Carpenters who made wagons used for harvesting the fields did not tithe.
· Potters who made the jugs for carrying water to servants in the fields did not tithe.
· Women who made garments for field-workers did not tithe.
· Servants who worked in the fields for wages did not tithe.
· Fishermen did not tithe.
· Only landowners tithed.

Purpose of the Tithes

We have already established that the tithe was food and not money. Since God doesn’t need food, and He doesn’t need us to give him a tenth of our money when He already owns everything (Psalm 24:1), then the tithe must be needed to feed and support people. In order to see who the first people were that God chose to support in this way let us take a brief look at the background of Levites and priests.

Who were the Levites and Priests?

The Levites trace their geneology back to “Levi, one of the twelve sons of Jacob (also called Israel). Levi had three sons—Gershon, Kohath, and Merari (Genesis 46:11). Kohath's son Amram was the father of Miriam, Aaron and Moses. The decendants of Aaron: the Kohanim (“Priests”) had the special role as priests in the Tabernacle in the wildereness and also in the Temple in Jerusalem. The remaining Levites divided into three groups: the descendants of Gershon (Gershonites), the descendants of Kohath, (Kohathites), and the descendants of Merari, (Merarites) each filled different roles and had different responsibilies in the Tabernacle and later in the Temple services.”6

The First Tithe (Levitical Tithe)

· “I give to the Levites all the tithes in Israel as their inheritance, in return for the work they do while serving at the Tent of Meeting… It is the Levites who are to do the work at the Tent of Meeting, and bear the responsibility of offenses against it… They will receive no inheritance among the Israelites. Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the Lord…’” (Numbers 18:21-24).

From this passage of Scripture we learn that this tithe did not go to the priests, as is most frequently taught, but it went to support the Levites who were the servants of the priests and were responsible for taking care of the Tent of Meeting (tabernacle in the wilderness and later temple in Jerusalem).

This Levitical tithe was the compensation God provided for the Levites and their families for their service in the Tent of Meeting. In the Hebrew economy, this tithe was used in a totally different manner than it is preached about today. It was similar to the support that government workers receive today in America through the taxes of the common workingman.

The Levites’ work

In Number 3 we find the Levites described as carpenters, metal workers, leather-craftsmen and artists who maintained the small sanctuary. During the time of King David and King Solomon, the Levites were still skilled craftsmen who inspected and approved all work in the Temple: 24, 000 worked in the Temple as builders and supervisors; 6,000 were officials and judges; 4,000 were guards and 4,000 were musicians. As political representatives of the king, Levites used their tithe income to serve as officials, judges, tax collectors, treasurers, temple guards, musicians, bakers, singers and professional soldiers (1 Chronicles 23-27).7 Levites also served as teachers and judges, maintaining cities of refuge in Biblical times. Also the Book of Ezra reports that the Levites were responsible for the construction of the Second Temple, and also translated and explained the Torah when it was publicly read.”8

These biblical examples of the use of tithe-income (food) are not well known about in the body of Christ today!

Levites Tithe to Priests

· The Lord said to Moses, “Speak to the Levites and say to them: 'When you receive from the Israelites the tithe I give you as your inheritance, you must present a tenth of that tithe as the Lord’s offering… From these tithes you must give the Lord’s portion to Aaron the priest. You must present as the Lord’s portion the best and holiest part of everything given to you.'” (Numbers 18:25-29; Nehemiah 10:38).

In these verses in the same chapter we notice that the Levites gave the best tenth of the tithe they received to the priests who ministered the sin sacrifices and served inside the sanctuary and later in the Temple.

Levites and Priests forfeit land inheritance

· “The LORD said to Aaron, ‘You will have no inheritance in their land, nor will you have any share among them; I am your share and your inheritance among the Israelites. I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the tent of meeting… It is the Levites who are to do the work at the tent of meeting and bear the responsibility for any offenses they commit against it. This is a lasting ordinance for the generations to come. They will receive no inheritance among the Israelites. Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the LORD. That is why I said concerning them: 'They will have no inheritance among the Israelites'" (Numbers 18:20-24).

It’s also important to note that in exchange for receiving these tithes, both Levites and priests forfeited all rights to permanent land inheritance inside Israel.9 Unlike the rest of the tribes of Israel who were given land as their inheritance in the land of Canaan, neither the Levites nor the priests were given any land. God was their inheritance (Numbers 18:20-21). Without the tithe “inheritance” the Levites would have been forced to raise their own food that would take them away from their temple duties.

In fact, Nehemiah 13:10-13 records a time when the Levites did abandon their daily temple duties to work the farms to feed their families, because the remaining tribes failed to provide food for them. Is it possible that by failing to take care of the Levites (who in turn were supposed to tithe to the priests) by providing food for them and their families, the remaining tribes were ‘robbing God’ of ministry and worship in the temple?

Also, in verse three of this same chapter (Numbers 18) notice that the Levites, who received this First Tithe, were prohibited from ministering blood sacrifices under penalty of death. There seems to be no continuation to the New Covenant here!

It seems safe to say that during most of Israel’s history the Law never motivated tithe-receiving Levites and priests to ever encourage a single Gentile to become an Israelite. Why is this? I believe it is because the Law mandated Old Covenant tithing, not love.

Purpose of a Second Tithe (Festival Tithe)

I would venture to say that most of us have only heard of the first tithe that we have already discussed. Nevertheless, the following verses speak of a tithe being used to provide for the religious feasts and festivals of Israel. Since we already read in Numbers 18:21 that God gave all the tithe in Israel for an inheritance to the Levites, how can this tithe be used for the religious feasts and festivals of Israel? The answer must be that this is a second tithe. The first tithe was used to support the Levites (Levitical Tithe), who in turn supported the priests, but this second tithe was used to sponsor the religious festivals (Festival Tithe). This tithe (food) was eaten by worshipers in the streets of Jerusalem during their three yearly festivals.

. “Be sure to set aside a tenth of all that your fields produce each year. Eat the tithe of your grain, new wine and oil, and the firstborn of your herds and flocks in the presence of the Lord your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the Lord your God always. But if that place is too distant and you have been blessed by the Lord your God and cannot carry your tithe because the place where the Lord will choose to put his Name is so far away, then exchange your tithe for silver, and take the silver with you and go to the place the Lord your god will choose. Use the silver to buy whatever you like; cattle, sheep, wine or other fermented drink, or anything you wish. Then you and your household shall eat there in the presence of the Lord your God and rejoice. And do not neglect the Levites living in your towns, for they have no allotment or inheritance of their own” (Deuteronomy 14:22-27; See also 12:6-7, 11-12, 17-18).

The people of Israel were to use this second tithe to eat in the presence of the Lord in Jerusalem (the place where He chose to establish His name). If it was too burdensome for them to bring their tithe all the way to Jerusalem, they were permitted to sell it and bring the money to Jerusalem where they could purchase goods for the festivals. God expressly encourages them to spend their money on “whatever their heart desires,” including strong drink! The purpose was so that the people of Israel would learn to fear the Lord their God and rejoice before Him. Eating one’s own tithe before the Lord, and rejoicing in God’s provision was a very personal act of worship. Apparently, having a sense of the fear of the Lord and rejoicing before Him are not mutually exclusive. This tithe made it possible for the people of Israel to obtain all the food and drink necessary to enjoy the religious feasts of Israel and worship before Him.10

Purpose of a Third Tithe (Poor Tithe)

Although Bible commentators are divided as to whether this tithe is actually a third separate tithe, or just the second tithe used in a different way on the third year, the Jewish historian Josephus supports the view that this was a third separate tithe. Other ancient Jewish commentators have written in support of the latter view also.

. “At the end of every three years, bring all the tithes of that year’s produce and store it in your towns, so that the Levites (who have no allotment or inheritance of their own) and the aliens, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the Lord your God may bless you in all the work of your hands” (Deuteronomy 14:28-29; also 26:12-13).

In any event, the Israelites were commanded to give at least 20 per cent of their harvests, herds and flocks and perhaps even more. This particular tithe was not to be gathered in Jerusalem, but in their own towns. The people in the towns were to bring a tithe of their crops and herds and flocks and gather them together to take care of the poor of their towns including the aliens, orphans and widows (Poor Tithe).

It is interesting to note that the poor in Israel were not required to pay tithe—they received tithes. Besides this third year tithe, much of the Festival Tithe also went to the poor. In fact, many laws protected the poor from abuse and expensive sacrifices that they could not afford.

In many respects, it appears that the tithe required under the Old Covenant Law is similar to our governmental taxation today. Since Israel was ruled by a theocracy the people were responsible to support the government workers (priests), holidays (festivals), and poor (aliens, widows and orphans).11

Purpose of a Fourth Tithe

According to these verses in 1 Samuel, the King would collect the first and best ten per cent for political use.

· “He will take a tenth of your grain and of your vintage and give it to his officials and attendants. Your male and female servants and the best of your cattle and donkeys he will take for his own use. He will take a tenth of your flocks, and you yourselves will become his slaves. When that day comes, you will cry out for relief from the king you have chosen, but the LORD will not answer you in that day” (1 Samuel 8:15-18).

It is also interesting to note that during Jesus’ time Rome collected the first ten per cent (10%) of most food and twenty per cent (20%) of fruit crops as its spoils of war from Israel.12

Tithe on the Increase Only

Notice that Israel never tithed from their poverty, but only on their increase. God never intended for people to tithe on what they didn’t have, but only on the increase of what God gave them.

. “When thou hast made an end of tithing all the tithes of your increase the third year, which is the year of tithing, and has given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled” (Deuteronomy 26:12).

Storerooms for the Tithe

After cleaning house in the cities of Judah by destroying the idols and altars to pagan gods, the people of Nehemiah’s day covenanted to turn away from these sins and pledge themselves to God by obeying and observing the duties of the law they had neglected.

Again, there is no mention of money, but only agricultural products from the fields. Only the Levites and priests could have access to these tithes and offerings

. “Moreover, we will bring to the storerooms of the house of our God, to the priests, the first of our ground meal, of our grain offerings, of the fruit of all our trees, and of our new wine and oil. And we will bring a tithe of our crops to the Levites, for it is the Levites who collect the tithes in all the towns where we work. A priest descended from Aaron is to accompany the Levites when they receive the tithes, and the Levites are to bring a tenth of the tithes up to the house of our God, to the storerooms of the treasury” (Nehemiah 10:37-38).

Under King Hezekiah’s reign the order had been given to prepare storerooms in the temple to hold the overflow of tithe (verse 11). Apparently the “tithe” of grain, new wine, honey, and all that the fields produced was heaped up in the streets because there was such an abundance of blessing from the Lord. Thus, storerooms were rooms built on to the temple in Jerusalem.
. “As soon as the order went out (from King Hezekiah), the Israelites generously gave the firstfruits of their grain, new wine, oil and honey and all that the fields produced. They brought a great amount, a tithe of everything. The men of Israel and Judah who lived in the towns of Judah also brought a tithe of their herds and flocks and a tithe of the holy things dedicated to the Lord their God, and they piled them in heaps” (2 Chronicles 31:5-6).

Tithing was Mandatory

Tithing was never voluntary under Mosaic Law. In Nehemiah's day men were appointed to gather the offerings and tithes that were required by the law into storerooms designated for that particular purpose. This giving was not voluntary as it had been in the case of Abraham and Jacob.
· “At that time men were appointed to be in charge of the storerooms for the contributions, firstfruits and tithes. From the fields around the towns they were to bring into the storerooms the portions required by the Law for the priests and Levites, for Judah was pleased with the ministering priests and Levites” (Nehemiah 12:44).

· “Now the law requires the descendants of Levi who become priests to collect a tenth from the people…” (Hebrews 7:5).

Tithing in Malachi’s Prophecy

We are all well aware that the following verses in the book of Malachi continue to be used as the main authority for supporting the doctrine of “Christian tithing.” In order to understand some important truths from this passage, let’s examine these verses in the context of the whole book of Malachi in order to see if we can wrest a doctrine of Christian tithing from this prophecy.
· “Will a man rob God? Yet you rob me. “But you ask, 'How do we rob you?’ “In tithes and offerings. You are under a curse—the whole nation of you—because you are robbing me. Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have enough room for it. I will prevent pests from devouring your crops, and the vines in your fields will not cast their fruit,” says the Lord almighty. Then all the nations will call you blessed, for yours will be a delightful land,” says the Lord Almighty” (Malachi 3:8-12).

We have already discovered that under the Old Covenant tithing was compulsory. Notice that verse 8 says the people were robbing God of “tithes” (plural). So these tithes must refer to the three different tithes required under the Old Mosaic Law. To withhold these tithes was to become a thief.

Withholding of Tithes & Offerings

Additionally, this verse also states that it was not only the withholding of tithes that God objected to, but also the withholding of offerings. These offerings were the grain offering, the fellowship or peace offering, the sin offering, the guilt offering and the burnt offering, (Leviticus 2-7). Primarily these offerings were animal sacrifices. Also the Levites food supply was provided in large part through these animal sacrifices of which they were permitted to partake of in certain instances.

An important question comes to mind at this point. Why is it that in the Body of Christ today we recognize animal sacrifices to be obsolete under the New Covenant, but tithing is not? Since God lumps them both together (tithes and animal sacrifices) and says that His people were robbing Him by withholding both of them, then if we are obligated to pay tithe today, then most certainly we are also obligated to offer animal sacrifices! Either we must offer both tithes and animal sacrifices (offerings) or both these requirements have been abolished by the finished work of Jesus Christ on the cross.

In verse 9 we are told that if Israel withheld the tithes and offerings the nation would be under a cursed. This is in keeping with the Mosaic Law (See Deuteronomy 28) that Israel had agreed to enter into with God. We are told that if Israel disobeyed God's commandments and statutes their crops would fail, the rains would not come, the harvests would be small, the locusts would consume their food, the fruit of the trees would fail, to name just a few of the curses. In this same chapter God also carefully outlines the many blessings He will pour out upon them as a nation if they were obedient to His commands.

An interesting fact to point out at this time is that if tithing were an eternal moral command for all people for all time, then the whole race of mankind would be under a curse, not just the nation of Israel. But our text says it is the whole nation of Israel who is under a curse for breaking the Mosaic Law.

Let’s take a look at some of the other verses in the book of Malachi that deal more fully with the spiritual condition of God’s people at that time that led to the pronouncement of this curse in verse 9.

. “To you priests who despise My name… You offer defiled food (KJV says “polluted bread”) on my altar…when you offer the blind as a sacrifice, is it not evil? And when you offer the lame and sick, is it not evil” (1:6-8 NKJ)?

. “Who is there among you who would shut the doors (of the temple), so that you would not kindle fire on My altar in vain? I have no pleasure in you,” says the Lord of hosts, “nor will I accept an offering from your hands” (1:10 NKJ).

Consider what we have just read. The priests despise God’s name, their sacrifices are blind, lame and sick, and God says He will not accept their offering. So actually the people of Malachi’s day were tithing. It was the quality of their tithes from which they selected the blemished sacrifices that were unacceptable to God.

Why were blind, lame and sick animal sacrifices not acceptable to God? Because the animal sacrifices were a Shadow that pointed forward to the Substance—to the coming Reality—to the One who would become the ultimate and perfect sacrifice for the sins of the world—Jesus Christ!

That is why God had given the Israelites explicit instructions as to how sacrificial animals must be without spot or blemish (Leviticus 6:6; Deuteronomy 15:21; 1 Peter 1:19 NKJ). By offering blemished and second-rate sacrifices to God, the priests misrepresented what God was trying to teach the people spiritually about the coming Messiah—the spotless Lamb of God who would take away the sins of the world once and for all time.

However, in another very literal sense it wasn’t the poor quality of their sacrifices that really angered God. It was the mind-set behind their giving. The infected and contaminated animals that they chose to sacrifice were but a symptom of their impure hearts. It was their hearts God was really after! Their tithes and offerings were totally unacceptable to God because their hearts were far from Him. They offered “blind, lame and sick sacrifices” because they themselves were spiritually blind, lame and sick, and were withholding their hearts from God.

The Storehouse

Moving on to Malachi 3:10 we see that God commands the Israelites to bring the tithes into the storehouse so that there will be “meat” in His house. God challenges them to prove His faithfulness to them by opening the windows of heaven and pouring out a blessing so great that there will not be enough room to receive it.

For some reason, many people think that whenever the word “storehouse” is mentioned it always refers to the temple in Jerusalem or to the rooms that were built on to the temple in Jerusalem to store the tithe (food). But that is not so. Since Jerusalem was not a Levitical city it makes no sense to teach that 100% of the tithe was brought to the Temple when most Levites and priests, along with their families did not live in Jerusalem, but in Levitical cities. Furthermore, since the general practice was for one family to serve in the Temple for only one week at a time, there was absolutely no reason to send the entire tithe to the Temple when 98% of those it was designed to feed were living in the Levitical cities.13

· “Command the Israelites to give the Levites towns to live in from the inheritance the Israelites will possess. And give them pasturelands around the towns. Then they will have towns to live in and pasturelands for the cattle they own and all their other animals” (Numbers 35:2-3; Joshua 21:1-8; 1 Chronicles 6).

· “Azmaveth son of Adiel was in charge of the royal storehouses. Jonathan son of Uzziah was in charge of the storehouses in the outlying districts, in the towns, the villages and the watchtowers” (1 Chronicles 27:25).

· “…Bring the whole tithe into the storehouse, that there may be food in my house…” (Malachi 3:10).

Offering “Polluted Bread”

The word “meat” in this verse comes from the Hebrew word “taraph” and means, “to pluck off or pull to pieces; to supply with food as in morsels.” Interestingly enough, from this plucking off, pulling to pieces, and morsels, comes the familiar phrase “breaking bread.”14

We know that the only food in God’s house was a dozen loaves of bread (shewbread) that were placed upon the shewbread table in the Holy Place. We also know that the tithes and offerings were not brought into the Holy Place of the tabernacle. I’m sure the nation of Israel brought enough grain into the storehouses to make twelve loaves of bread on a regular basis for the Holy Place. Therefore, the “meat” (bread) God is addressing in verse 10 must be referring to something other than a lack of shewbread in His house that the priests were permitted to eatis houseHisHis.

We know that all of the offerings, feasts, ceremonies and holy days associated with the temple worship and services were a type—a shadow that pointed forward to the future Substance—the future Reality—Jesus Christ (Colossians 2:16). Therefore, the “bread” in the Holy Place must foreshadow the true “Bread of Life—Jesus Christ.”

Let’s consider for a moment what Jesus had to say to the Jews about the “bread from heaven” which they said their fathers ate in the wilderness.

. “Most assuredly, I say to you, Moses did not give you the bread from heaven, but My Father gives you the true bread from heaven. For the bread of God is He who comes down from heaven and gives life to the world” (John 6:32-33).

We know that under the leadership of the prophet Moses God did feed the nation of Israel bread (manna) in the wilderness.

. “Our fathers ate the manna in the desert; as it is written, He gave them bread from heaven to eat” (John 6:31).

But the “bread from heaven” (manna) in the desert was not the true “bread from heaven”. Although the “bread from heaven” that the Israelites ate in the wilderness was of sufficient quantity it lacked quality because it was only a type of the “true bread from heaven.” It pointed forward to Jesus Christ—the true “bread from heaven.” That’s why Jesus told the Jews that Moses did not give their fathers bread from heaven. That’s why Jesus said; “He who comes down from heaven and gives His life to the world is the true bread of God.”

Just as the bread in the desert that fed the children of Israel was a type (shadow) of the true bread from heaven (Jesus Christ), so the “polluted bread” on the altar in Malachi’s day was a type (shadow) of the unpolluted, fresh, pure, “true bread from heaven”—Jesus Christ!

In order to receive this “blessing from heaven” that God promised the priests and people of Malachi’s day they were urged to turn away from their evil ways and practices that misrepresented God’s name. If they repented of their ways and returned to God He promised to rebuke the devourer for them, so that it would not destroy the fruits of the ground (verse 11). Undoubtedly, the “devourer” refers to locusts that God warns will come upon their crops if they fail to bring the tithe (Deuteronomy 28:38).

Furthermore, if Israel was obedient in the giving of tithes and offerings, all the nations will call her blessed (verse 12) because the promises of blessing included abundant crops, copious rains, and large increases in herds and flocks (Deuteronomy 28).

Although the blessings and cursings spoken of in Malachi 3:8-12 refer to the material blessings God promised Israel if she would obey His commandments and statutes, there is a deeper spiritual meaning that God wants His children in every generation to understand.

I believe the prophetic message of Malachi not only spoke to the hearts of God’s people in that generation who lived under the Old Covenant, but it also speaks to the hearts of people today who live under the New Covenant. We know from the author of Hebrews that God never wanted animal sacrifices in the first place. He wanted our hearts. He wants us.

. “Therefore, when He came into the world, He said: “Sacrifice and offering You did not desire, but a body you have prepared for Me. In burnt offerings and sacrifices for sin You had no pleasure” (Hebrews 10:5-6).

David also knew that His heart needed cleansing by God after His sin with Bathsheba. Animal sacrifices couldn’t do that. He knew that God delivers those who have a broken heart.

. “For you do not desire sacrifice, or else I would give it; You do not delight in burnt offering. The sacrifices of God are a broken spirit, a broken and a contrite heart—these, O God, You will not despise” (Psalm51:16-17).

. “The Lord is near to those who have a broken heart, and saves such as have a contrite spirit” (Psalm 34:18).

Isaiah knew that God could heal the backslider’s heart.

. “I dwell in the high and holy place, with him who has a contrite and humble spirit, to revive the spirit of the humble” (Isaiah 57:15).

Samuel knew that obedience to God was more important that worship—offering sacrifices. Do we?

. “Behold, to obey is better than sacrifice, and to heed than the fat of rams" (I Sam. 15:22).

If God has our hearts we will not be offering “polluted bread” upon His altar, and there would be plenty of fresh “unpolluted bread” in His house. In essence, Malachi’s prophecy not only exposed the polluted hearts of the priests and people of His day, it also causes us to humbly examine our own hearts and see if there be any wicked way within us that needs to be repented of before God.

Summary:

1. Tithe was 10% of the increase taken from agricultural products grown in the fields, along with grains, fruits, herds and flocks.

2. Tithe was food, not the giving of money.

3. Only landowners tithed.

4. The First Tithe (Levitical Tithe) was used to support the Levite priests and their families because they had no land inheritance

5. The Second Tithe (Festival Tithe) was used to provide for the religious feasts and festivals.

6. The Third Tithe (Poor Tithe) was used to take care of the poor in their towns and provide for the alien, orphan and widow.

7. Tithe under the Old Covenant was similar to our government taxation today. Since Israel was ruled by a theocracy the people were responsible to support the priests, religious festivals and the poor and needy.

8. The people never tithed from their poverty, but only on their increase.

9. Storerooms were built on to the temple in Jerusalem to hold the overflow of tithe.

10. Tithing was mandatory, never voluntary. The Law of Moses required it.

11. If Israel failed to bring the tithe into God’s house and failed to offer acceptable sacrifices the nation would be under a curse so that the devourer (locusts) would eat their crops and destroy the fruits on their trees.

12. If Israel tithed on her increase and offered acceptable sacrifices required by the Law of Moses the nation would be materially blessed by abundant crops, plentiful rains and large increase in herds and flocks.

13. God did not require the best of the cattle and flocks for tithe, but He did require the best for sacrifices because they were a type (shadow) that pointed forward to the coming Reality—Jesus Christ.

14. If the people of Israel brought blind, lame and sick animals to the priests to offer as sacrifices the nation was under a curse.

15. Tithing was not an eternal moral command for people for all time, but a requirement of the Law of Moses for the nation of Israel.

16. God lumped both tithes and offerings (animal sacrifices) that were required by the Law of Moses, together when He objected to the way the nation of Israel was robbing Him of tithes and offerings.

17. If the Law of Moses (Old Covenant) became obsolete after the death and resurrection of Jesus Christ, then tithing, along with animal sacrifices required under that Law have also been abolished.

Notes:

4.Verses that describe the contents of tithe: Leviticus 27:30, 32; Numbers 18:27, 28; Deuteronomy 12:17; 14:22, 23; 26 12; 2 Chronicles 31:5, 6; Nehemiah 10:37; 13:5; Malachi 3:10; Matthew 23:23; Luke 11: 42.
5.Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologians Conclusions About a Taboo Doctrine, p. 3. (www.shouldthechurchteachtithing.com).

6.Levi-Wikipedia, the free encyclopedia
7.Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologians Conclusions About a Taboo Doctrine.
8.Levi-Wikipedia, the free encyclopedia.
9.See Numbers 18:20-26; Deuteronomy 12:12; 14:27, 29; 18:1, 2; Joshua 13:14, 33; 14:3; 18:7; Ezekiel 44:28.
10.Brian Anderson, “Are Christians Supposed to Tithe?” (www.evangelizeamerica.org/apologetics/apologeticssub/tithing1.html).

11. The Truth about Tithing: http://www.biblebb.com/files/tithing.htm.
Should the Church Teach Tithing: http://www.inplainsite.org/html/the_church_and_tithing.html.


12. http://www.inplainsite.org/html/the_church_and_tithing.html

13.The American Heritage College Dictionary, p. 1444

14.Strong’s Hebrew Dictionary, p. 105, #2963.


Introduction: Transformed by Truth

by Hazel

I hadn’t known the joy of Spirit-led giving until several years ago when I was moved by the Spirit during a time of corporate prayer to give my tithe to a sister in the church who was about to loose her home. She hadn’t been able to work for a number of months due to a work-related back injury, and even though she had received some financial assistance she was still seriously behind in her house payments.

Having been taught all my life that the tithe belonged to the Lord, I was taken by surprise when the Lord brought a picture to my mind as we were praying of how believers in the early church helped one another and gave to anyone as they had need (Acts 2: 32-35 NIV). I began to weep as I experienced the Father’s heart for His hurting daughter, and gave her the money that I would normally have given to the church.

For several months God prompted me to give to her in this way as He did several others in the church. Soon she was back on her feet and able to resume her job. Knowing that we had been able to help bear our sister’s burden during her time of extreme financial stress brought us much joy.

Thus began my journey prompted by the Holy Spirit to start studying the subject of tithing and giving. I began to sense that God wanted to move mightily among us as He did the early church if we would only give unselfishly and generously from our hearts as we were moved by the Holy Spirit.

I must admit that I have always struggled with tithe because I have seen so much guilt-based giving and misuse of Scripture when it comes to this subject. So as I prayed for wisdom to understand God’s heart on this matter I began to see what someone has so succinctly stated that perhaps the “tithe” is to the modern church of today what the issue of “circumcision” was to the church in Paul’s day.1

Could it be that the Church’s current practice of hanging on to the old covenant system of compulsory tithing has become a “sacred cow” that continues to keep the body of Christ in spiritual bondage? As we examine all the Scriptural references on this subject let us do so with an open heart and mind and a desire to know truth so that we can “come out” from being manipulated and controlled by unbiblical and erroneous approaches to obtaining funds for the support of the church. I believe God wants to expose this current practice of the church that has resisted change for centuries so that we can transition from the old covenant system of compulsory tithing to the new covenant understanding of giving hilariously as we are led to give by the Spirit (2 Corinthians 9:7).

So let’s examine what the Bible has to say about the following:

* Tithing Before the Law was given
* Tithing Under the Old Covenant
* Tithing in the New Testament
* New Covenant Understanding of Giving


Endnotes:

1Jack Helser, “To Tithe or not to Tithe” (article), p. 1.

Chapter 1: Tithing Before The Law Began

by Hazel

There are two passages of Scripture that speak of a tithe being given before the Law was instituted at Mount Sinai. They involve Abraham and Jacob.

“When Abram heard that his relative (Lot) had been taken captive, he called out the 318 trained men born in his household and went in pursuit as far as Dan… He recovered all the goods and brought back his relative Lot and his possessions, together with the women and the other people. After Abram returned from defeating Kedorlaomer and the kings allied with him, the king of Sodom came out to meet him in the Valley of Shaveh (that is, the King's Valley). Then Melchizedek king of Salem brought out bread and wine. He was priest of God Most High, and he blessed Abram, saying, ‘Blessed be Abram by God Most High, Creator of heaven and earth. And praise be to God Most High, who delivered your enemies into your hand.’ Then Abram gave him a tenth of everything. The king of Sodom said to Abram, ‘Give me the people and keep the goods for yourself.’ But Abram said to the king of Sodom, ‘With raised hand I have sworn an oath to the LORD, God Most High, Creator of heaven and earth, that I will accept nothing belonging to you, not even a thread or the thong of a sandal, so that you will never be able to say, 'I made Abram rich.' I will accept nothing but what my men have eaten and the share that belongs to the men who went with me…’” (Genesis 14:14-24; compare same event in Hebrews 7:1-10).

Here in this passage of Scripture we learn that Abram had gone to war on behalf of Sodom in order to rescue his nephew Lot who had been taken captive by the four kings who had also seized the goods and food of Sodom and Gomorrah. Returning victorious from battle, Abram gave a tithe (10%) of these spoils of war to Melchizedek as an expression of gratitude to God for enabling him to rescue his nephew Lot. An interesting observation is that in Numbers 31, God only required 1% of spoils of war.

Notice that Abram told the king of Sodom that he would take none of the spoils of war for himself. He refused to take any of it, but allowed the king of Sodom to keep 90%. Clearly, Abram did not give a tithe from his personal possessions, but rather a tithe of the booty of war taken from conquered nations. (Read the entire story in Genesis 14:8-24).

I found it interesting to discover that most commentaries on this passage agree that when the king of Sodom told Abram to give him the people and Abram could keep the goods for himself, this was an example of pagan Arab tradition. We know from the text that Abram refused to have anything to do with this pagan tradition.2

Therefore, it makes no sense to explain that Abraham’s tithing of the spoils of war to Melchizedek is an example for Christians to give 10% of their income to God. Notice that Abram also gave 90% of the spoils of war to the king of Sodom! What are Christians supposed to do with that example of Abram?

There is no evidence in this passage of Scripture that God commanded tithing. Everything in the text leads us to conclude just the opposite. The giving of this tithe from the spoils of war was completely voluntary—not mandatory. It was Abraham's decision and choice. Quite the opposite of what we shall discover later in our study of this subject.

Furthermore, this is the only tithe ever mentioned in Scripture that Abram gave. Although Abram’s tithing of the spoils of war predated the Law of Moses, it should not be used as evidence by Christian scholars that tithing was Abram’s general practice, or that he ever tithed on a regular basis on his own personal possessions. Also since Abram (later, Abraham) had no Levitical priesthood to support, he had no place to bring tithes to during the many moves in his nomadic life.

It is dangerous to single out one unparalleled event from the Bible, take it out of context and use it as Scriptural proof that Christians should give 10% of their annual income to the church for the support of the ministry and for the furtherance of the gospel of Jesus Christ. What we need to grasp from this passage of Scripture is that Abraham, the “father of the faithful,” gave willingly and not under law.

This second passage of Scripture deals with how Jacob tithed to God before the Law was given:

“Then Jacob made a vow, saying, ‘If God will be with me, and will watch over me on this journey I am taking and will give me food to eat and clothes to wear so that I return safely to my father’s house, then the Lord will be my God and this stone that I have set up as a pillar will be God’s house, and of all that you give me I will give you a tenth’” (Genesis 28:20-22).

In these verses we learn that Jacob makes a vow in response to a visitation of God to him in a dream (verses 13-15). God promised Jacob that He would be with him, and keep him wherever he would go and bring him back to this land. In response, Jacob vowed that if God kept His promise, He in turn would give God a tenth. God not only honored Jacob’s tithing proposal, He continued to honor this same principle of tithing all throughout Israel’s history. Israel was not to tithe on what they did not first possess. God doesn’t expect a tithe until He blessed the tithe payer first.

Let’s carefully observe what the text actually says. Nowhere are we told that God commanded Jacob to give Him a tithe. Following Abram’s example of tithing, it appears that the giving of this tithe was also completely voluntary on Jacob's part. There is no evidence whatsoever in the text to remotely suggest that tithing was the general practice of Jacob's life. Even if Jacob did begin to tithe after God fulfilled His promises to him, he still delayed tithing for 20 years!3

Summary:

* These two examples are the only examples of tithing to be found in the Old Testament before the Law of Moses was given.

* Both are examples of voluntary giving that God did not require.

* In both instances we do not see an example of tithing as a general practice of life.

* Since neither Abraham nor Jacob had a Levitical priesthood to support, they had no place to bring tithes to during their many nomadic wanderings.

* If our only evidence to obligate believers under the new covenant to tithe rests on these two passages in Genesis, it seems to me that we are walking on very shaky ground!

Notes:

2Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologians Conclusions About a Taboo Doctrine, (www.shouldthechurchteachtithing.com).

3Brian Anderson, (www.evangelizeamerica.org/apologetics/apologeticssub/tithing1.html).