Is Tithing scriptural Under the New Covenant? Does God in the Bible tell us to pay at least 10 percent of our incomes to the church? This study examines the biblical evidence. Some teach tithing is the only way the local church is to be supported and tithing to the local church determines a person's spirituality, some have gone as far as to suppose that tithing is a requirement of salvation, if one does not give 10% they are not a true Christian. Some teach from Malachi 3 that you are cursed! Those denominations which teach tithing do so on this standard: Tithing is the minimum biblical standard and the 1/10 th of every dollar goes to the church; are they right? beginning point which God has established that must not be replaced or compromised by any other standard. It adds that the tithe is from gross income which is due to the church before taxes. Our objectives in this study are simple: Look at brief history of the Levites. Examine Old Testament giving from a Biblical perspective. Examine New Testament giving from a Biblical perspective. Let you decide how you will give. The History of the Levites Because of Simeon and Levi s violence, they did not receive an inheritance of land: Genesis 49:7 But with the Levites faithfulness to Moses during a rebellion and Phinehas zeal for the Lord, the Lord turned a curse into a blessing. God made a special covenant of peace, a perpetual priesthood with Phinehas own descendants. These would be the Lord s priests. Other descendants of Levi would carry the tabernacle. Exodus 32:25-29 Numbers 25:6-13 God decided that He would take all the Levites as His own people to serve Him instead of the firstborn freed from the angel of death in Egypt. They then would have a special place on God s heart: Numbers 3:12-13 Unless we understand God s plan, we will always misunderstand our circumstances! In God s Word the Tithe was Always Only Food! The false teaching is that biblical tithes include ALL sources of income. There are 16 verses from 11 chapters and 8 books from Leviticus 27 to Luke 11 which describe the contents of the tithe. The contents never included money, silver, gold only food from inside Israel! 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 3:10-11 Matthew 23:23 Luke 11:42 Use God s Word to define tithe and not a secular dictionary! Using a complete Bible concordance you will discover that the definition used by tithe-advocates is wrong. In God s Word tithe does not stand alone. Although money existed before tithing, the source of God's tithe over 1500 years was never money. It was the tithe of food. 1
Money Was an Essential but Non-Tithed Item The false assumption is that food barter usually replaced money. Genesis alone contains money in 32 texts The word occurs 44 times before the tithe is first mentioned in Leviticus 27. The word shekel also appears often from Genesis to Deuteronomy. Many centuries before Israel entered Canaan and began tithing food from God s Holy Land money was an essential everyday item. For example money in the form of silver shekels paid for: Slaves Genesis 17:12 land Genesis 23:9 freedom Exodus 23:11 court fines Exodus 21; 22 sanctuary dues Exodus 30:12 vows Leviticus 27:3-7 poll taxes Numbers 3:47 alcoholic drinks Deuteronomy 14:26 Marriage dowries Deuteronomy 22:29 Here s the smoking gun: The tithe contents from Leviticus to Matthew never include money from non-food products and trades. Genesis 47:15-17 foods were used for barter only after money had been spent. There are actually Four Different Tithes Described in the Bible. The Levitical tithe, had two parts. 1. The whole first tithe was given to the Levites who were only servants to the priests: Numbers 18:21-24; Nehemiah 10:37. 2. The Levites, in turn, gave one tenth of the whole tithe to the priests: Numbers 18:25-28; Nehemiah 10:38. The feast tithe, was eaten by worshipers in the streets of Jerusalem during the three yearly festivals: Deuteronomy 12:1-19; 14:22-26. The poor tithe, was kept in the towns every third year to feed the poor: Deuteronomy 14:28, 29; 26:12, 13. According to First Samuel, the ruler collected the first and best ten per cent for political use. During Yeshua s 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. It is dishonest to single out the one religious tithe and ignore the other two important religious tithes: First Samuel 8:14-17 The following chart lists the Old and New Testament scriptures that relate to tithing and giving. Old/New Testament scripture verses on tithing New Testament scripture verses on giving Genesis 14:17-20 2 Chronicles 31:1-12 1 Corinthians 16:1-2 Romans 14:12 Genesis 28:20-22 Nehemiah 10:37-38 2 Corinthians 8:1-12 Galatians 6:9-10 Leviticus 27:30-34 Nehemiah 12:44 2 Corinthians 9:7-9 Ephesians 4:28 Deuteronomy 12:1-19 Nehemiah 13:5&12 Matthew 6:1-4;12:50; 19:21 Philippians 4:15-18 Deuteronomy 14:22-29 Malachi 3:7-10 Mark 12:30-31 1 Timothy 5:17-18 Deuteronomy 26:12-13 Matthew 23:23 Luke 6:38; 10:2 James 1:27 I Samuel 8:14-17 Luke 11:42 Luke 12:33-34; 19:11-27 1 John 3:17 Amos 4:2-6 Luke 18:9-14 John 14:12-13 2 Chronicles 29:35 Hebrews 7:1-19 Acts 2:44-45 2
Genesis 14:20: Abraham s Tithe to Melchizedek Reflected Pagan Tradition! The false teaching is that Abraham freely gave tithes because it was God s will. There are many reputable secular history books document the existence of spoils of war tithing from Babylon to Egypt before Abraham s time. For the following reasons, Genesis 14:20 cannot be used as an example for Christians to tithe: The Bible does not say that Abraham freely gave this tithe. Abraham s gift was NOT a holy tithe from God s holy land gathered by God s holy people under God s holy Old Covenant. Abraham s tithe was clearly only from pagan spoils of war and was required in many nations. In Numbers 31, God only required 1% of spoils of war. Abraham s tithe to his priest-king Melchizedek was a one-time recorded event. Abraham s tithe is not quoted anywhere in the Bible to endorse tithing to Israel or to the church. If Abraham is an example for Christians to give 10% to God, then he should also be an example for Christians to give the other 90% to Satan, or to the king of Sodom! Abraham kept nothing for himself; he gave everything back. The penalty for not tithing: Leviticus 27:31 The key word is redeem which means to buy back; to pay the price. For example, we are redeemed by the Blood of Yeshua: Galatians 3:13a The Jewish farmers in the Promise Land could redeem, buy back, the tithes of their crops and cattle, with cash plus the added penalty of one fifth of the value. Redeeming your tithe according to Leviticus 27:31 Value of your tithe = $1,000 $1,000 Fifth part penalty = $1,000/5 = $200 + $200 Redemption of your tithe = $1,200 $1,200 This Scripture would make no sense if the tithe had been cash or a form of currency to begin with. This Scripture also proves that cash was available enough to have a cash-tithe if God had wanted it that way. Why this penalty? Why would Moses allow for this cash penalty if God didn t want the tithe to be cash? Because the Israelites hearts were harden. The same thing happened in the case of divorce. Moses allowed the divorce that God never wanted. Matthew 19:8 In the same way many modern hearts have become harden due to lack of faith in God s Word. Where should the tithe go? The tithe was supposed to be brought into the storehouse, which was a place where the Jews delivered their offerings of grain or animals: Malachi 3:10 The storehouse had specific functions: Feeding the tribe of Levi: Numbers 18:24-31 feeding the Hebrew widows and orphans living in the Hebrew city: Deuteronomy 14:28-29 Feeding the Gentile poor living in the Hebrew city: Deuteronomy 14:28-29 3
The local church could serve as the storehouse in God's economy today. God has designed the church to carry out vital social functions similar to those funded by the storehouse. Churches also should minister to the sick, teach families to care for themselves, and take the Gospel to the lost at home and abroad. Levitical cities: Levitical Tithes Were Usually Taken to the Levitical Cities. False teachers want us to think that all tithes were formerly taken to the Temple and should now be taken to the "church storehouse building. It is clear that the people were to bring the tithes to the Levitical cities where 98% of the Levites and priests needed them for food. It is clear that normally only Levites and priests had the task of bringing tithes into the Temple. Nehemiah 10:37b Second Chronicles 31:15-19 Numbers 18:21-24 Nehemiah 10:38 Numbers 18:24-28 The whole tithe NEVER went to the Temple! Levites and priests lived on borrowed land where they farmed and raised tithed animals. Numbers 35 Joshua 20, 21 First Chronicles 6 Second Chronicles 11:13-14 Nehemiah 12:27-29; 13:10 Malachi 1:14 Let s examine the scriptures most commonly used to validate the doctrine of tithing. Genesis 14:18-20 Abram to Melchizedek The first mention of the word tithe is when Abram meets Melchizedek, the King of Salem or King of Righteousness, who brought out bread and wine. He was the priest of the Most High God. He blessed Abram by God Most High, possessor and maker of heaven and earth. Speculation has it that Melchizedek could have been a theophany, an appearance of Christ on earth in bodily form, or possibly a highly respected human king. Abram responds by volunteering a tithe of the spoils of battle. It is crucial to remember that this took place about 2100 BC, long before the Levitical priesthood was established in Moses time about 1500 BC. There are several important things to note from this event of Abram giving a tithe to Melchizedek: This is the only mention of any tithe in Scripture that preceded the Law of Moses. This tithe to Melchizedek was an isolated one-time event. There is no other acknowledgement that Abram ever tithed again. God never told Abram to tithe to Melchizedek Abram did not tithe from his personal property, but from the spoils of war to the king of Salem and a priest of unknown origin. The king of Sodom offered the remaining 90% of the plunder for Abram to keep for his own. Abram, however, gave the full 90% back, except for his nephew Lot, his family, and goods, to the king of Sodom, not Melchizedek. This whole episode is not the Old Testament understanding of a biblical tithe. 4
Leviticus 27:30-32 Institution of the Tithe in Mosaic Law The tithe is mentioned in the book of Leviticus. The book of Leviticus is a handbook of rules for the priesthood. Among the laws that describe the burnt offering, the grain offering, dietary rules, ritual cleansings after childbirth, treatment of leprosy and slavery, the feasts, and the year of jubilee, there is instruction to give a tithe of the land and of the flocks. It is the last thing listed and it is not emphasized more than the rest. The tithe established at the time of Moses was originally a tenth of the produce of the earth set apart for special purposes. It was not money, but goods. There were provisions for redeeming tithes of goods for money when warranted. When Moses went up on the mountain, God taught or gave him many things: The giving of the Decalogue (the Law as written in the Ten Commandments), that would be the foundational laws of the people The giving of another 613 laws on how to best survive in the wilderness Instruction on setting up the Sabbath-Day rest Instructions on the building of the tabernacle of God The installation of sacrifices, burnt offerings and feasts Instructions on how to build the foundation of the Levitical priesthood Instruction on the future installation of the first fruits, the tithes of the land and animals The 7 th year Sabbath The Year of Jubilee. Why nothing on tithing? Tithing was not required during the wandering in the wilderness Tithing was not required during the wandering in the wilderness because the Israelites were nomads eating only manna and quail, which God rained down from heaven. Various sacrifices, however, were a fundamental function of Moses work to establish the covenant between Israel and God. These sacrifices of burnt, sin and peace offerings were brought by the heads of households to the brazen altar in which the priests received as a representative of sin, guilt, or peace offerings given to God. The Levitical priests were allowed to eat some of the sacrifices and a portion went to the priests and high priest. The primary support of Aaron, the priests, and the Levitical priesthood were supported by free-will offerings at this time. Genesis 28:20-22 the tenth promise of Jacob The 28th chapter of Genesis speaks of Jacob s promise to give God a tenth of what he owned. The word tithe is not used, only the word tenth. Jacob s promise to God was completely different than the requirement of his grandfather Abraham. While it was the pagan custom, and possible requirement, of the Canaanites to tithe of the spoils of war, Jacob volunteered to give a tenth to the Lord on a certain condition: His conditional vow was that God must first bless him and then bring him back to his father s house in peace. Please note that Jacob voluntarily made the vow to give a tenth God did not ask for it. From the time of Adam to the beginning of the Law of Moses, the head of each Jewish household served as his own priest. Some questions beg to be answered: if Jacob did fulfill his vow to the LORD How did he give back a tenth of all of his possessions? Of what possessions did he give back? Who would he have given it to? 5
Remember, he was his own priest who built altars and made sacrifices on his own to the LORD. It isn t enough to assume that he physically gave a tenth of all he had to God. God did not reach down from heaven and received a tenth, bringing it up to heaven. Like Abraham, Jacob was surrounded by pagan Canaanite priest-kings who regularly received tithes. If Jacob voluntarily gave a tithe to them, he would be promoting idolatry, child sacrifices, incest and other paganistic practices. remember that there was no Levitical priesthood with which to give tithes, for that was yet for a future time. there was no temple of God in Jerusalem, for the small city of Salem (later Jerusalem) in which Melchizedek was king and priest had yet to be conquered by the Jebusites, and later by King David. A time span of 1000 rested in between. As head of his own household, Jacob, like all patriarchs from Adam until the Law, was a priest himself and did not require a hierarchy of priesthood. He, like his fathers before him built altars to Yahweh and sacrificed on them.genesis 35:1&10. Is it within the realm of possibility that Jacob could have given his tenth away to the poor and needy or left it at the altar for poor to come to receive? Deuteronomy 14:22-29 The Annual Tithe Every year Israel was to take a tithe of the increase of that which was sown. In the presence of God in the place He had chosen to give his name a home, they were to eat the tithe of the corn, wine, oil and the firstborn of the herds and flocks. If the place God had chosen was too far for some to travel with their bundles of goods and their livestock, they could turn the tithe into money and go to the place of God s presence and there spend the money for whatever they desired to eat or drink. Who consumed it? The people who brought it. You probably never heard a sermon on this chapter. Tithing did not originate in the Bible. It was a well-known pagan practice from Phoenicia, Egypt, Canaan, Mesopotamia and lands around the Fertile Crescent. It was a mandatory customary tax to a pagan god or ruler. Simply stated, as was custom in the land, Abram was obligated to pay a tithe tax of the spoils of war to the local priest-king, while the 90% belonged to the victor. In this way, Abram was probably following a mandatory custom of his day when he handed over the tithe to Melchizedek. This one instance in history leaves one asking several questions: It doesn t make sense that Melchizedek was the king of Salem and high priest of the Most High God, meaning Almighty God, Creator of heaven and earth, when history acknowledges that at this time Salem was a pagan city whose people worshipped the Canaanite gods. One can only conclude that Melchizedek was the king and high priest of the pagan god of the Canaanites. Melchizedek and the King of Sodom came out to meet Abram. Abram did not go to them. It leads one to believe that Abram was simply paying his dutiful tax to give back the spoils of war and honor the high priest of the land. Why would Melchizedek be joined together with the king of Sodom? Were they allies together? As a high priest, shouldn t have Melchizedek led the procession instead of follow after the king of Sodom? Is it possible that the king, who was pagan, served as an ambassador to Melchizedek? Nothing is stated throughout Scripture what Melchizedek did with the 10% tithe from the spoils of war. If it were a legitimate tithe unto God Almighty, wouldn t the proceeds go to godly things and possible reach the needs of the people? 6
The tithe under the wicked kings: Amos 4:2-6 There is no mention of the tithe given to the LORD during the reign of the wicked kings in Judah and Israel. The tithe under King Hezekiah: 2 Chronicles 31:2-12 With the encouragement of the prophet Isaiah, Hezekiah undertook a religious reform by removing idolatrous elements from worship, cleansing and sanctifying the temple and restoring the Levites to their temple duties. Year B.C. Kings of Judah Kings of Israel Notes Saul Unified Kingdom David Unified Kingdom Solomon Unified Kingdom 933 1 Rehoboam 1 Jeroboam I Split Kingdom/ North capitol is Israel; South capitol is Judah 915 2 Abijah 912 3 Asa 911 2 Nadab 910 3 Baasha 887 4 Elah 886 5 Zimri 886 6 Omri 875 7 Ahab 874 4 Jehoshaphat 855 8 Ahaziah 854 9 Joram 850 5 Jehoram 843 6 Ahaziah 10 Jehu 843 7 Athaliah The only female ruler 843 8 Joash 820 11 Jehoahaz 806 12 Joash 803 9 Amaziah 790 13 Jeroboam II 787 10 Uzziah 749 11 Jotham 748 14 Zechariah 748 15 Shallum 748 16 Menahem 741 12 Ahaz 738 17 Pekahiah 738 18 Pekah 730 19 Hoshea 726 13 Hezekiah Tithing reinstituted during Hezekiah s reign 721 End of northern kingdom: Taken captive by Assyrians 722 b.c. 697 14 Manasseh 641 15 Amon 639 16 Josiah 608 17 Jehoahaz 608 18 Jehoiakim 597 19 Jehoiachin 597 20 Zedekiah 586 End of the southern kingdom: Taken captive by Babylonians 586 b.c. No tithing mentioned 7
Tithe is Hebrew Strong's Number: 4643 מ ע שׂ ר Word: Hebrew Transliteration: mah-as-rah Phonetic Pronunciation: mah-as-ayr' Root: from <H6240> Cross Reference: TWOT - 1711h Part of Speech: n m Vine's Words: None Usage Notes: English Words used in KJV: tithe 27; tenth part 2; tenth 2; tithing 1:[Total Count: 32] or ma`asar, mah-as-ar'; and (in plural) feminine ma`asrah, mah-as-raw'; from <H6240> (`asar); a tenth; especially a tithe :- tenth (part), tithe (-ing). Tithe is Greek Strong's Number: 586 Greek Word: ποδεκατω Transliteration: apodekatoō Phonetic Pronunciation:ap-od-ek-at-o'-o Root: from <G575> and <G1183> Cross Reference: Part of Speech: v Vine's Words: Tithe Usage Notes: English Words used in KJV: pay tithe 1; tithe 1; give tithe 1; take tithe 1 from <G575> (apo) and <G1183> (dekatoo); to tithe (as debtor or creditor) :- (give, pay, take) tithe. The misuse of the Malachi passage: The book of Malachi was written to correct the corrupt religious and social behavior of the Israelites; particularly the priests. The book was written to the dishonest priests who were allowing inferior sacrificial tithes and offerings to enter the gates of Jerusalem. Malachi emphasized the lordship of God, scorning the priests for failing to provide the proper moral and religious leadership to the people. Key verses in Malachi: Malachi1:6 Malachi 2:7 And the verse that is so misunderstood: Malachi 3:8-12 Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts. And all nations shall call you blessed: for ye shall be a delightsome land, saith the LORD of hosts. 8
Here is what s being taught concerning this passage: We are robbing God when we don't pay our tithes we are placing ourselves under a curse when we don't tithe we are commanded to bring all of our tithes into the storehouse of God God tells us to test Him in the matter of tithing, and that God will open up the windows of heaven and pour out abundant blessings on us because we are tithers. That's what is being taught concerning New Testament tithing, based on the above passage. Let s break it down and see if that is indeed what is being taught. Some facts to keep in mind concerning this passage: The passage was written to people who were all living under the Law of Moses. In order to understand what God was really saying through the prophet Malachi we need to keep in mind all of what we have learned about tithing so far. Keep in mind that we're simply trying to discover the original intent of Malachi 3:10. We should see the following tithing passages are not commands for Christians to follow. Since the passage was written to people living under the Law of Moses, let s review tithing under the Law of Moses: Leviticus 27:30 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. Leviticus 27:31 If a man redeems any of his tithe, he must add a fifth of the value to it. Leviticus 27:32 The entire tithe of the herd and flock --every tenth animal that passes under the shepherd's rod-- will be holy to the LORD. Notice that the Israelites were specifically commanded to tithe from the land and from the flock. The Israelites' tithes were always meant to be edible. People were never meant to tithe in the form of money If an Israelite chose to redeem, buy back, any of his edible tithes then he must add 20%, one-fifth, to the value of his edible tithes after he had tithed from his produce. The mystery of Malachi revealed: It is the book of Malachi that today s preachers use as their main authority for extracting the tithe from unknowing Christians. Christian tithing means that everyone must give 10% of their gross income, which is in the form of MONEY, 99% of the time, or they will be cursed with a curse. 9
A united Israel Israel becomes a divided kingdom: Shortly after the reign of Solomon, Israel becomes a divided kingdom. The southern kingdom, called Judah, included the city of Jerusalem and the Temple. The northern kingdom continued to be called Israel. The two often war with each other. Northern Kingdom = Israel/ ten tribes Southern Kingdom = Judah/ two tribes Gap of twenty-four years Carried Away into Captivity by King Shalmaneser of Assyria Saul David Solomon Jeroboam Nadab/ Baasha Elah / Zimri /Omri Ahab/ Ahaziah/ Jehram / Jehu /Jehohaz /Joash/ Jeroboam 2/ Zechariah Shallum/Menahem/Pekahiah/ Pekah/ Hoshea 1000 960 920 880 863 858 842 840 822 819 802 801 788 760 745 729 667 665 660 655 653 625 589 Rohoboam Abijam Asa Jehoshaphat Jehoram/ Ahaziah /Athaliah/ Jehoash/ Amaziah/ Uzziah/ Jotham/ Ahaz Hezekiah/ Manasseh/ Amon/ Josiah/ Jehohaz/ Jehoiakim/ Jehoiachin/ Zedakiah/ Gap of thirteen years To who were the tithes paid? The Levites, because of the nature of their status and functions in the community, had no means of income, livelihood, or inheritance to ensure their support; therefore, and in return for their service which they perform, the service of the tent of meeting, they were to receive all the tenth in Israel. Numbers 18:20-24 God gave the entire tithe in Israel for an inheritance to the Levites according to the previous verse. If the entire tithe was given to the Levites, what then is this second tithe? It is to be used for the religious feasts and festivals of Israel. The first tithe was used to support the Levites. The second tithe was used to sponsor the religious festivals and has come to be referred to as the Festival Tithe. Deuteronomy 14:22-27 Pre law tithing: There are two Biblical passages which speak of a tithe being given before the Law was instituted at Sinai. They involve two of the Jewish patriarchs, Abraham and Jacob. Genesis 14:17-20 1. Those who believe that tithing is binding upon New Testament believers argue that since tithing was practiced before the Mosaic Law was given; it must also be practiced after the Mosaic Law. 2. There is no evidence in this text that tithing was commanded by God. 3. This tithe was completely Abraham's decision and choice. As such, it was completely voluntary. 4. Tithing under the Law was not voluntary at all, but mandatory upon all God's people. 5. There is no evidence that tithing was a general practice for Abraham. In addition, this tithe came from the spoils of victory that Abraham acquired by military might. 6. The tithe required under the Mosaic Law was the increase of crops, fruit, and herds to be given on an annual basis -- not the spoils of a military victory! Genesis 28:20-22 10
1. Nowhere are we told that God commanded Jacob to give Him a tithe. 2. The giving of this tithe was voluntary on Jacob's part. 3. There is no evidence in the text to suggest that tithing was the general practice of Jacob's life. 4. If he did begin to tithe after God fulfilled His promises to him, Jacob still delayed tithing for 20 years. 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 resting on pretty shaky ground! What some popular books have to say: Harper s Bible Dictionary under tithe on page 1078 tells us, Reconstructing a clear picture of the nature and function of tithing in biblical times is extremely difficult due to the conflicting accounts and the problems in identifying the dates and provenance of the texts. Apparently, tithing was understood and practiced differently at different times and localities throughout the Biblical period. The five volume Dictionary of the Bible by James Hastings, under tithe tells us, The history of the tithe in Israel is in many respects obscure... It is accordingly remarkable that no reference is made to tithes in the Book of the Covenant. This is usually explained on the theory that the tithes were originally identical with the first-fruits, and that the need of more strictly defining the amount that should be paid, led, in the later legislation, to the use of the term which had already been employed in the North Israel sanctuaries. W.R. Smith, on the contrary, thinks that the tithe was a fixed tribute, comparatively modern in its origin. At an earlier period the tribute took the form of first-fruits, which were a private offering. When this was no longer adequate to meet the expenses of a more elaborate cultus, the tithe was charged as a fixed burden on land. Let s see if the tithe is as obscure as these men say: No tithe of any kind is found in the Book of the Covenant given by Moses which consisted of the Ten Commandments and various civil and religious requirements. Funds to provide for these activities came from free-will offerings: 1. Exodus Chapters 20-23 2. Exodus 34:22,29; 36:3,7 Almost a year after the Book of the Covenant was written, a tithing system was instituted: Leviticus 27:30-33 The tithe was specifically directed to the land, whether of the seed of the land or the fruit of the tree, and the animals which ate of the land. God specifically did not mention the fishing, mining, tent-making, lumber, or various professional occupations. If a person wanted to pay money instead of the actual produce, he had to pay 20 per cent more! Obviously money was not what God was after. When looking at all the Scriptures in the Bible that deal with tithing, only the owners of the land and animals had to tithe those items. Servants or slaves who worked that land did not tithe; the produce did not belong to them! As Israel changed from nomads in the wilderness to a nation with boundaries and set cities, the regulations on tithing changed showing again there was never a set Biblical tithe. 1. Deuteronomy 12:8 2. Deuteronomy 14 In the seventh year, there was to be no planting, no reaping, and no tithing. Do tithe-preaching pastors give their congregation a break every 7 years? I haven t met one yet. 1. Leviticus 25:1-7 11
Only Levites could receive the tithe! Yashua HaMashiach himself could not receive the tithe because He was from the tribe of Judah. Remember, the Mosaic Law is a contract in which all must be kept. It cannot be broken into pieces. The Levites are gone. Even modern Jews cannot tithe to them anymore. It is important to note that the entire Mosaic Law system was only for Israel. This system did not require the Roman, the Greek, the Babylonian, and the American Indian to tithe. One had to become a part of Israel through a system of ritual which began with circumcision for the male. Based on what we have seen thus far if one wanted to tithe biblically they would have to: Quit their job and buy a farm so that they can raise herds and grow crops; Find some Levitical priests to support; Use their crops to observe the Old Testament religious festivals like Passover, Unleavened Bread, Pentecost, and Tabernacles. Begin by giving at least 20 per cent of all their crops and herds to God. Expect God to curse them with material deprivation if they were unfaithful or bless them with material abundance if they were obedient. 12