CONTENTS INTRODUCTION

CONTENTS INTRODUCTION The Church is God's Only Plan My Experience of Tithing Is Tithing for Today? Proper hermeneutics: Interpreting the Old Testament in a New Testament Era WHAT DOES THE NEW TESTAMENT SAY ABOUT TITHING? 1. Jesus expected his servants to be paid for their ministry 2. Paul taught that ministers should be paid for their work 3. Giving that is not tithing TITHING BEGAN BEFORE THE LAW WAS INSTITUTED 1. Abraham gave a tithe to Melchizedek 2. Jacob had received a vision from God THE PURPOSE OF THE TITHE 1. The people paid their tithe to the Lord 2. The Lord gave to the Levites all the tithes in Israel THE TITHE IS HOLY AND DEVOTED TO THE LORD DO NOT NEGLECT GOD'S HOUSE PROBLEMS & BLESSINGS SUMMARY OF THE PRINCIPLE OF THE TITHE WHY CHRISTIANS OUGHT TO TITHE TO THE LORD REMARKABLE STORIES 2

INTRODUCTION PART 1 The Church is God s Only Plan Jesus came to establish his Father s kingdom on the earth. Those who put their trust in Jesus are born again, enter into the kingdom of God (John 3:3-5) and are added to the Church (Acts 2:47). Jesus told his disciples that He would build his Church (Matthew 16:18) and commanded them to spread the word everywhere, knowing that through the Church the world would to come to know that God exists. The Church is God s only plan for the salvation of people on the earth; there is no plan B. It s up to all of us! "Therefore go and make disciples of all nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit, and teaching them to obey everything I have commanded you. And surely I am with you always, to the very end of the age. (Matthew 28:19-20) His intent was that now, through the Church, the manifold wisdom of God should be made known to the rulers and authorities in the heavenly realms, according to his eternal purpose which he accomplished in Christ Jesus our Lord. (Ephesians 3:10-11) As the Church is made up of disciples, and disciples need shepherding, teaching, equipping and leadership, God calls men and women, whom he prepares beforehand, to minister to these needs so that the Church can be strong and healthy and will represent Him in the world. Some of those ministers are called to be part of the Church staff and they are sustained financially through the tithes brought into the House of God. What is the Tithe? As I will explain thoroughly in this booklet, the "tithe" is one tenth of a person's personal or business income that is given to the Lord as an act of worship so that the Lord can pay the workers in His house. "Tithe" is simply an older English word that means tenth, referring to one tenth of a person s income. My Experience of Tithing I grew up in the Russian Orthodox Church in Melbourne, Australia. My mother used to give me a 10 or 20 cent coin to put into the collection when the big round silver plate was passed around. I thought that was how all Churches did it. Not quite! When I became a born again believer and a follower of Christ at the age of 20, the Church I attended passed around deep velvet bags with wooden handles. You may remember them. I didn t look intentionally but I saw people around me put wads of money into those bags: there were notes, lots of dollars. When I asked my small group leader about all the money people were putting in (compared to the generous $2.00 I would put in), he taught me about the principle and practice of tithing and how the tithes we give to the Lord pay the wages for workers in the Church. I have been tithing since I learned this in early 1980, regardless of my financial situation - and it's been very tough at times. 3

What has been your experience? Have you previously been taught tithing or have you simply decided to put into the offering container what you wanted to or could afford? If you came from a different Church background, what was the practice in that Church in regards to tithing or the weekly offering? If you come from a different Church background, you may not even have been taught about tithing - or you may have been taught well. We all come from different backgrounds with different understandings so let's proceed to examine how we make biblical sense of the issue of tithing in the 21 century. If you are not yet a Christian then you may never have heard anything about giving in the church, other than hearing some people say, the church only wants your money! This teaching is for those who are followers of Jesus. But if you read this booklet and participate in the discussions, if you are studying this in a group, then you will learn about what God requires from His followers in terms of financial giving and it may help you understand some of God s ways and what is important to Him. Brief discussion question: What have you been taught previously or what have you assumed about tithing? Is tithing for today? Some people object to church leaders talking about money today but the gospels reveal that about one quarter of Jesus teaching ministry was about financial stewardship. Some Christians today believe that tithing is of the Old Testament and not for us today. Some believe that they should just give as the Spirit leads them or they should give whatever they feel at the time. Whilst many Christians don't tithe and some don't give any financial support to the Church, they are happy to receive the benefits of the Church s ministry. Others however, are generous givers by any standard but may still not know what the Bible teaches about tithing. So, the questions arises, is tithing a principle that Christians should practice today - in the 21st century? What does the New Testament say? Did Jesus and/or the apostles teach about tithing so that the church can know what to do regarding financial stewardship? I believe that the kingdom of God is advanced through the activity of the Church and sustained very well when God's people tithe. I believe that through tithing, we resource the Church to extend the kingdom of God on earth until Jesus returns. 4

Proper 'hermeneutics' - Interpreting the Old Testament in a New Testament Era What does this long word "hermeneutics" actually mean? Hermeneutics, simply stated, is the science of interpretation: interpreting the meaning of the Scriptures to determine their application. Sometimes in a small group Bible study a passage is read out and each person is asked, "what does this mean to you?" or "what do you get out of this passage?" This is done all too often but it is not a good practice and could lead to a wrong understanding of the Scriptures and then wrong actions or practices. Avoid doing this. We have to first understand what the passage means in its context, what it meant to the people to whom it was first written and only then we can grapple with its meaning for today. We must study the Scriptures to understand what they mean before we have any chance of applying them with integrity to our lives. Interpreting any passage of Scripture properly is vitally important so we must avoid going to what we feel or think about it without first studying it. We do this by following a proper process according to sound principles of interpretation. So let us consider how we, post cross and resurrection Christians, interpret the Old Testament, which was written by and for Hebrews primarily a very long time ago to see how any part of it may apply to us: particularly tithing. The practice of tithing is thoroughly explained in the Old Testament. So, in order to know if it applies to us today, we first need to work out how to determine what parts of the Old Testament are relevant for Christians today? One of the principles of interpreting the Bible is to see if the New Testament reaffirms the Old Testament laws and rituals. We need to pass those Old Testament laws and rituals through the historical event of the cross. In other words, we ask the question: "as a result of Jesus' death, burial and resurrection, is a particular Old Testament law reaffirmed in the New Testament for Christians to live by or is it not?" Let's look at some examples. The people of Israel were required to make regular and annual sacrifices of animals for the forgiveness of their sins (read Leviticus). Let's now pass that through the cross and see what the New Testament says about the need for Christians to make sacrifices for their sins after Jesus' death, burial and resurrection. The New Testament teaches that Jesus died for sins once and for all and that no more sacrifice for sins is needed (Hebrews 7:27; 10:10-18). So we don't need to make animal sacrifices ever again for our sins to be forgiven, we simply need to confess them (1 John 1:9). This law is not relevant for us today. Another example of an Old Testament Law is the weekly observance of the Sabbath (7 th Day - Saturday). It was one of the 10 Commandments and there were strict rules about what the Israelites could and could not do on the Sabbath. When we pass this law through the cross, we discover that the New Testament says it should no longer be a contentious issue because it pointed to Christ and he is already here (Colossians 2:16-17). If keeping the 5

Sabbath were still a requirement, then meeting on a Sunday, as the early Church did, would ve certainly been a contentious issue. That does not mean we don't need to have a day of rest. It simply means it doesn't need to be a Saturday and we don't need to observe it as a required law today. Therefore, this law is also not relevant for us today. While some laws are abolished as a result of the cross and resurrection, other laws from the Old Testament are intensified or made more difficult to live by according to the New Testament; requiring not just physical observance but the right heart attitude as well. For example, one of the 10 Commandments in the Old Testament is " you shall not murder (Exodus 20:13). In the New Testament we read that Jesus said if you are angry with your brother you are subject to the same judgment (Matthew 5:21-22). This law is affirmed and intensified in the NT. Another one of the 10 Commandments in the Old Testament is you shall not commit adultery (Exodus 20:14). In the New Testament we read that Jesus said that anyone who looks at a woman lustfully has already committed adultery with her in his heart (Matthew 5:27-28). There are also many NT references condemning adultery by Christians. This law is also affirmed and intensified in the NT. So, we see that, according to the New Testament, some laws are abolished after the cross and resurrection of Jesus while others are affirmed, intensified and made more difficult to live by. So what about tithing? When we pass tithing through the historical event of the cross, burial and resurrection of Jesus what do we get? Is it abolished? Is it intensified? Or what? Let's begin by looking at what the New Testament says about tithing. Discussion question: What do you think are some of the issues or hesitations that people have with the principle of tithing? 6

Part 2 WHAT DOES THE NEW TESTAMENT SAY ABOUT TITHING? 1. Jesus expected his servants to be paid for their ministry Jesus mentioned tithing and gives us insight into his view about the practice. a. His workers deserve to be paid When Jesus first sent out his disciples to preach the gospel, he told them not to take any money with them because he expected them to be looked after by people benefitting from their ministry, explaining that his workers deserve to be paid. This was well before formal Church structures had been established. As you go, preach this message: The kingdom of heaven is near. Heal the sick, raise the dead, cleanse those who have leprosy, drive out demons. Freely you have received, freely give. Do not take along any gold or silver or copper in your belts; take no bag for the journey, or extra tunic, or sandals or a staff; for the worker is worth his keep. (Matthew 10:7-10) Stay in that house, eating and drinking whatever they give you, for the worker deserves his wages. Do not move around from house to house. (Luke 10:7) b. Tithing is still to be practiced At one point in his interaction with the religious people, Jesus rebuked the Pharisees for a series of matters relating to the way they practiced their religion and how they treated people. In the midst of those rebukes, he said "woe" to them because they were neglecting justice, mercy, faithfulness and the love of God. Jesus referred to the detailed and precise way in which they practiced their tithing (even to the minute detail of counting herbs and spices) and said that they should continue to practice tithing but they should not neglect these other important matters of the Law: justice, mercy, faithfulness and the love of God. Jesus expected people to continue tithing. Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices mint, dill and cummin. But you have neglected the more important matters of the law justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former. (Matthew 23:23) Woe to you Pharisees, because you give God a tenth of your mint, rue and all other kinds of garden herbs, but you neglect justice and the love of God. You should have practiced the latter without leaving the former undone. (Luke 11:42) 7

2. Paul taught that leaders ought to receive financial support for their ministry a. The principle and practice of tithing in the OT is the basis for supporting Church leaders When the apostle Paul was the "minister" at the Church in Corinth, he earned a living from making tents and taught and ministered in the Church in his "spare time" so to speak. There were people in that Church who did not understand his apostolic leadership, and for some reason, opposed it on a number of fronts. One of those was regarding the issue of receiving wages for his work in the Church - which he did not take. In 1 Corinthians 9 Paul addresses, amongst other matters, his right to receive financial support from the Church on biblical grounds (Old Testament) - even though he did not use that right. 3 This is my defense to those who sit in judgment on me. 4 Don t we have the right to food and drink? 5 Don t we have the right to take a believing wife along with us, as do the other apostles and the Lord s brothers and Cephas? 6 Or is it only I and Barnabas who must work for a living? 7 Who serves as a soldier at his own expense? Who plants a vineyard and does not eat of its grapes? Who tends a flock and does not drink of the milk? 8 Do I say this merely from a human point of view? Doesn t the Law say the same thing? 9 For it is written in the Law of Moses: Do not muzzle an ox while it is treading out the grain. Is it about oxen that God is concerned? 10 Surely he says this for us, doesn t he? Yes, this was written for us, because when the plowman plows and the thresher threshes, they ought to do so in the hope of sharing in the harvest. 11 If we have sown spiritual seed among you, is it too much if we reap a material harvest from you? 12 If others have this right of support from you, shouldn t we have it all the more? But we did not use this right. On the contrary, we put up with anything rather than hinder the gospel of Christ. 13 Don t you know that those who work in the temple get their food from the temple, and those who serve at the altar share in what is offered on the altar? 14 In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel. (1 Corinthians 9:1-14) Here are the main points Paul makes about supporting leaders in the Church. i. Church leaders have the right to receive financial support for their ministry. (3-6) ii. Church leaders deserve to be paid for their work. (7-9) iii. iv. What Moses wrote in the Law regarding workers (in the Old Testament era) receiving wages for their work, remarkably, Paul says he wrote it for those working in the Church. (10) Those who "sow" into the Church by teaching, shepherding and leading should "reap" a material harvest; meaning, receive due financial compensation for their work. (11) 8

v. In the Old Testament, the workers in the temple received wages for their service. They were the Levites and Priests who were paid by the Lord from the tithes that the people were required to bring to the Lord. (13) This will be explained below in more detail. vi. In the same way: the Lord has commanded that others, like Paul, who serve in the Church should earn their living like the Levites and priests did in the temple in their day. Once again, they were paid from the tithes given to the Lord for that very purpose. (14) Verses 13-14 clearly link the principle and practice of tithing in the Old Testament to the New Testament era, reaffirming its purpose and explaining that it is to be practiced in the Church in the same way. So, when we pass tithing through the cross, we see it is to be a continuing practice by Christians in the Church today and for the same reasons: to support the workers in God's House, the Church. b. Leaders who teach and preach deserve financial support as well as respect When Paul wrote to Timothy about the Church at Ephesus that Timothy was leading, he taught him that the leaders of the Church (Elders at that time) are worthy of double honor. It is clear from verse 18 that honor included wages or pay. The NT word 'honor' has a dual meaning of respect and pay and it could mean either, depending on the context. In this context, the double honor for those who preach and teach refers to 'twofold' honor, meaning not double pay but both aspects of the word honor meaning respect as well as pay. 17 The elders who direct the affairs of the Church well are worthy of double honor, especially those whose work is preaching and teaching. 18 For the Scripture says, Do not muzzle the ox while it is treading out the grain, and The worker deserves his wages. (1 Timothy 5:17-18) In verse 18 Paul refers to the Scripture that says: Do not muzzle the ox while it is treading out the grain from Deuteronomy in the Old Testament. But his reference to the Scripture that says: The worker deserves his wages is not from the Old Testament. Paul actually cites the words of Jesus himself as recorded in Luke 10:7 (quoted above) when Jesus was talking about his workers who preach and teach the gospel should be looked after for their work. This is emphasizing that the Church should support those who are laboring among them in the ministry. After the Church had been established and Jesus had ascended to be with the Father, Paul understood that Jesus intended for workers and leaders in the Church be paid for their ministry. He explained this principle to the Christians in Corinth and here to Timothy who was ministering to the Christians in Ephesus. 9

So the New Testament clearly teaches that leaders/workers in God's House, the Church, are to be provided with financial support for their work in the same way as the leaders/workers in the Old Testament times were paid for their ministry in God's House, the Temple. That was done through the tithes. Discussion question: How would you summarize what Jesus and Paul taught in regards to providing financial support for those in the ministry? 3. Giving that is not tithing There are several Scriptures that refer to giving in the church that have been misleading to Christians when determining how much to give. The reason they have been misleading is that they have been taken out of context and therefore misunderstood. The passages of Scripture below from 1 & 2 Corinthians all refer to the giving to finances that the apostles were collecting from the churches in the first century in order to help other Christians who were in dire financial need. These references give instructions about how to give and leave much initiative up to the giver. However, none of these Scriptures refer to tithing the regular giving of one tenth of our income to the Lord through the Church. These were all free-will offering as people were able to give. That being the case, they do not provide guidelines about our regular giving from our income. They provide guidelines about how to give when there is a special collection being taken up for a specific cause. 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. Then, when I arrive, I will give letters of introduction to the men you approve and send them with your gift to Jerusalem. (1 Corinthians 16:1-3) This setting aside of a sum of money in keeping with your income was for a special collection for other Christians. The context of 1 Corinthians 16:1-3 does not help us understand what the need was and for whom, other than it was for other Christians somewhere. Those who earned more were expected to save and give more to this need. Those who earned less were expected to save and give less. This was not a reference to how to determine the amount of our tithe but how to give to a need on top of our tithe. And now, brothers and sisters, we want you to know about the grace that God has given the Macedonian churches. 2 In the midst of a very severe trial, their overflowing joy and their extreme poverty welled up in rich generosity. 3 For I testify that they gave as much as they were able, and even beyond their ability. 7 But since you excel in everything in faith, in speech, in knowledge, in complete earnestness and in the love we have kindled in you see that you also excel in this grace of giving. 12 For if the willingness is there, the gift is acceptable according to what one has, not according to what one does not have. (2 Corinthians 8:1-3a, 7, 12) 10

In 2 Corinthians 8:1-3a, 7, 12 Paul explains the need of the poor Christians faminestruck Jerusalem and the collection that was taken up at any churches to help them out. Paul gives some clear instructions about how the Christians in Corinth should give to this particular humanitarian cause. He commends the Macedonian churches who gave generously to this same cause, giving as much as there were able. He then encourages the Christians in Corinth that because they excelled in so many Christian virtues, that they should also excel in this grace of giving. A grace to do something is a gift from God that enables us to do that thing. In this case, the Corinthians were enabled to do many things excellently for God and now Paul encourages them to excel in their ability to give. In verse 12 Paul says that they should give according to what they have, not what they do not have. In other words, when giving to a humanitarian need for others, when you have enough to give then give. If you don t have enough to give, then don t give. This is clearly referring to the need to help others. These are not instructions about tithing but how to give to a need that arises that asks us to give if we are able to above and beyond the tithe. 5 So I thought it necessary to urge the brothers to visit you in advance and finish the arrangements for the generous gift you had promised. Then it will be ready as a generous gift, not as one grudgingly given. 6 Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. 7 Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver. (2 Corinthians 9:5-7) This passage flows on from the previous one about the collection being taken for the poor and needy Christians in Jerusalem. Like any humanitarian need that we are presented with, we are to give generously, not reluctantly and not under compulsion. In other words, we are not required to give to humanitarian needs like we are required to tithe. The Scriptures are clear that God loves it when we are generous in giving to the needs of others. But when we do give to such a need, the generosity is the giving on top of our tithe, not instead of it. The Bible nowhere calls tithing giving generously but when we give on top of our tithes, then we are indeed generous. But how does the tithe work exactly? Let s now examine what the Old Testament teaches about the principle and practice of tithing so that we know how to properly and biblically support the workers in the Church today. TITHING BEGAN BEFORE THE LAW WAS INSTITUTED The practice of tithing did not originate with the Law of Moses, nor was it a custom only practiced by the Israelites. The giving of a tenth (tithe) of the products of the land and the spoils of war to priests and kings was a common practice among many nations in the ancient world. It was an act of worship and honor. It is not surprising then, that we have 11

two examples of God's people tithing well before it was written into the Law as a requirement for God's people to obey. 1. Abram gave a tithe to Melchizedek Abram, later named Abraham, was called by God to be the Father of many nations through whom all of the peoples of the world would be blessed (Genesis 12:1-3). Abraham is now the Father of all who believe: whether Jews or Gentiles (Romans 4:11). God had called Abram out of his hometown of Ur of the Chaldeans to go to a place to which God would lead him. Along the way, Abram's nephew, Lot, and his family were taken captive by a coalition of kings and their armies. So Abram gathered his men, fought and defeated the kings and their armies and rescued Lot. He then came across Melchizedek, the King and Priest of Salem, and freely gave him a tithe of everything. 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 blessed be God Most High, who delivered your enemies into your hand. Then Abram gave him a tenth of everything. (Genesis 14:17-20) a. After his victory in battle, Abram met Melchizedek, the priest and king of Salem (interestingly, Jesus was a priest after the order of Melchizedek according to Hebrews 6:20). b. Melchizedek brought out bread and wine and shared it with Abram. Some say this is a picture of communion. c. Melchizedek pronounced a blessing over Abram in the name of God Most High. d. Abram, the Father of all who believe (Romans 4:1-12), voluntarily gave him a tenth (tithe) of everything. e. After this encounter with and blessing from Melchizedek, God made a historic promise to Abraham (Genesis 12:1-3) and then made an everlasting covenant with him (Genesis 15). 2. Jacob vowed to give a tithe of everything to God Jacob left his home in Beersheba after tricking his Father into giving him the Father s blessing that should have been given to Jacob's brother, Esau. To avoid death by Esau, Jacob set out to his uncle s home in Haran to take refuge until Esau s anger and grudge against him subsided. While on his way to Haran, Jacob had a powerful encounter with God. 12

Jacob left Beersheba and set out for Haran. When he reached a certain place, he stopped for the night because the sun had set. Taking one of the stones there, he put it under his head and lay down to sleep. He had a dream in which he saw a stairway resting on the earth, with its top reaching to heaven, and the angels of God were ascending and descending on it. There above it stood the LORD, and he said: I am the LORD, the God of your Father Abraham and the God of Isaac. I will give you and your descendants the land on which you are lying. Your descendants will be like the dust of the earth, and you will spread out to the west and to the east, to the north and to the south. All peoples on earth will be blessed through you and your offspring. I am with you and will watch over you wherever you go, and I will bring you back to this land. I will not leave you until I have done what I have promised you. When Jacob awoke from his sleep, he thought, Surely the LORD is in this place, and I was not aware of it. He was afraid and said, How awesome is this place! This is none other than the house of God; this is the gate of heaven. Early the next morning Jacob took the stone he had placed under his head and set it up as a pillar and poured oil on top of it. He called that place Bethel, though the city used to be called Luz. 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 28:10-22) a. Jacob had a vision from God and was awestruck in His presence. b. God reaffirmed with Jacob the covenant He had made with his grandfather, Abraham, and his father, Isaac. c. Jacob anointed the stone he had used as a pillow, set it as a pillar where he had slept and called the place Bethel, which means "the house of God." d. He made a vow to God at Bethel, promising to give him a tenth (tithe) of everything God gave him. THE PURPOSE OF THE TITHE The principle of the tithe was further consolidated in the law, not only because it was common practice but because it had an on-going purpose: to ensure that the house of God continued to function effectively, so that the plans of God would be fulfilled on the earth through His people. So how did the tithe function? 1. First, the people paid one tenth (the tithe) of everything they earned to the Lord 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. (Deuteronomy 14:22-23) 26 No one, however, may dedicate the firstborn of an animal, since the firstborn already belongs to the LORD; whether an ox or a sheep, it is the LORD'S. 27 If it is one of the unclean animals, he may buy it back at its set value, adding a fifth of the value to it. If he does not redeem it, it is to be sold at its set value. 13

28 But nothing that a man owns and devotes to the LORD - whether man or animal or family land - may be sold or redeemed; everything so devoted is most holy to the LORD. 29 No person devoted to destruction may be ransomed; he must be put to death. 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. 31 If a man redeems any of his tithe, he must add a fifth of the value to it. 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. 33 He must not pick out the good from the bad or make any substitution. If he does make a substitution, both the animal and its substitute become holy and cannot be redeemed. (Leviticus 27:26-33) Honor the LORD with your wealth, with the firstfruits of all your crops; then your barns will be filled to overflowing, and your vats will brim over with new wine. (Proverbs 3:9) a. The first tenth (meaning, before tax or bills are paid) of everything is to be set aside and given to the Lord each year. b. Those who worked in His House collected the tithe on God s behalf. c. The entire tithe is devoted to the Lord and is holy. d. The tithe of everything belongs to the Lord; therefore, it is His and is therefore described as a payment, not a free-will offering like giving for a building project (Tabernacle/Temple in OT) or humanitarian need (poverty-struck Church in Jerusalem). e. If a tithe or part of the tithe is kept for any reason, the person must pay the value of it in money plus they must add 20% of the value. In those days the tithe was paid with the produce of the land or animals when they gave birth to offspring. f. God's people tithe the income from their family business, not just a salary for their work. g. We demonstrate our reverence and honor to the Lord when we tithe (the firstfruits were the tithes). h. The tithe is given to the Lord even though it was collected in His house by His workers. 2. Second, the Lord gave to the Levites all the tithes in Israel 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. 31 You and your households may eat the rest of it anywhere, for it is your wages for your work at the Tent of Meeting. (Numbers 18:20-21, 31) 14

a. The Levites, who were the workers in God's house, were not given land as an inheritance when they entered Canaan and were not to work on the land so that they could dedicate themselves to working in God's house. In the same way, workers in the Church are called to do so by the Lord and dedicate their time and energy to Him. b. The Lord said to the Levites and Priests that He Himself was their share and their inheritance - not the land. c. The Lord gave the tithes to the workers as their inheritance in return for the work they did while serving in the Tabernacle and later the Temple; the tithes were the wages of everyone who served in God's house. d. So the people paid their tithes to the Lord and the Lord gave them to the workers in His house. There was no concept that the people paid the workers in God's House and therefore could tell them what to do. God paid them from the tithes that were given to Him as an act of obedience and worship; only He can tell the workers in His House what to do. Today, some Christians try to tell their minister what to do and how to do it and justify their demands by saying that they are paying his or her salary. But that is not the case. Once we pay our tithes to the Lord, we have no right to demand anything as a result. It is up to the Lord to instruct the workers about their duties: and these duties are clearly spelled out in the Bible both for OT workers and NT workers in God's House. Discussion question: Many people believe we give to the church: what do the Scriptures in this section teach us about who gives what to whom when it comes to tithing? 15

Part 3 THE TITHE IS HOLY AND DEVOTED TO THE LORD It has already been mentioned above that the tithe is holy and devoted to the Lord. But nothing that a man owns and devotes to the LORD - whether man or animal or family land - may be sold or redeemed; everything so devoted is most holy to the LORD. No person devoted to destruction may be ransomed; he must be put to death. 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 27:28-30) 13 All the land s firstfruits that they bring to the LORD will be yours. Everyone in your household who is ceremonially clean may eat it. 14 Everything in Israel that is devoted to the LORD is yours. (Numbers 18:13-14) What does it mean that the tithe is holy and devoted to the Lord? The word "holy" means consecrated, dedicated, set apart for special service to God: whether people or articles for use in God's House. The word "devoted" in the Old Testament is the Hebrew word, kerem. It does not resemble the modern term "devoted" that indicates dedication, commitment and allegiance. This Hebrew word is connected with the idea of holiness, separation, exclusion and taboo. It refers to things forbidden for common use and, therefore, are detestable because they would contaminate God's people and their worship of God if they were taken. God loves His people and His righteous and pure jealousy for their true worship causes Him to teach them to avoid anything that would corrupt them and erode their worship of Him. The kerem were things and people that were devoted or dedicated to God and so were placed under a ban and not to be touched. When God designated certain things as kerem, they were not to be taken for personal use, but destroyed, and people designated kerem were to be killed. God banned Israel from having devoted things and banned the people from having them so that His people would not be contaminated. Here are some examples of the kerem. 1. The people in Canaan were devoted to destruction and upon entering the Promised Land, the people of Israel were to destroy everything and everyone in it: God designated them kerem: detestable to the Lord and placed under a ban. 25 The images of their gods you are to burn in the fire. Do not covet the silver and gold on them, and do not take it for yourselves, or you will be ensnared by it, for it is detestable to the LORD your God. 26 Do not bring a detestable thing into your house or you, like it, will be set apart for destruction. Utterly abhor and detest it, for it is set apart for destruction. (Deuteronomy 7:25-26) 16

2. After Israel entered the Promised Land, God gave instructions about attacking Jericho, sparing Rahab and all those in her house and then destroying everything and everyone else. God told them to destroy everything and everyone because they were kerem, devoted to the Lord. But Achan took some of the kerem for himself and hid them in his tent. As a result, God became angry with all Israel and then killed Achan and his family for taking the kerem and not destroying it. 6:17 The city and all that is in it are to be devoted to the LORD. Only Rahab the prostitute and all who are with her in her house shall be spared, because she hid the spies we sent. 6:18 But keep away from the devoted things, so that you will not bring about your own destruction by taking any of them. Otherwise you will make the camp of Israel liable to destruction and bring trouble on it. 6:21 They devoted the city to the LORD and destroyed with the sword every living thing in it men and women, young and old, cattle, sheep and donkeys. (Joshua 6:17-18, 21) 7:1 But the Israelites acted unfaithfully in regard to the devoted things; Achan son of Carmi, the son of Zimri, the son of Zerah, of the tribe of Judah, took some of them. So the LORD'S anger burned against Israel. 7:11 Israel has sinned; they have violated my covenant, which I commanded them to keep. They have taken some of the devoted things; they have stolen, they have lied, they have put them with their own possessions. (Joshua 7:1, 11) 3. Through the prophet Samuel, God told Saul to destroy the Amelekites and all of their possessions that he declared kerem; they were to destroy everything. Saul disobeyed God and did not destroy everything. He took lots of animals and sacrificed them, believing that this extraordinary an act of worship would bless God. However, God wanted Saul to worship Him with obedience so his act of disobedience led God to take away his anointing, his kingship and then anointed David to succeed him. 3' Now go, attack the Amalekites and totally destroy everything that belongs to them. Do not spare them; put to death men and women, children and infants, cattle and sheep, camels and donkeys. 7 Then Saul attacked the Amalekites all the way from Havilah to Shur, to the east of Egypt. 8 He took Agag king of the Amalekites alive, and all his people he totally destroyed with the sword. 9 But Saul and the army spared Agag and the best of the sheep and cattle, the fat calves and lambs - everything that was good. These they were unwilling to destroy completely, but everything that was despised and weak they totally destroyed. 19 Why did you not obey the LORD? Why did you pounce on the plunder and do evil in the eyes of the LORD? 20 But I did obey the LORD, Saul said. I went on the mission the LORD assigned me. I completely destroyed the Amalekites and brought back Agag their king. 21 The soldiers took sheep and cattle from the plunder, the best of what was devoted to God, in order to sacrifice them to the LORD your God at Gilgal. 22 But Samuel replied: Does the LORD delight in burnt offerings and sacrifices as much as in obeying the voice of the LORD? To obey is better than sacrifice, and to heed is better than the fat of rams. (1 Samuel 15:3, 7-9, 19-22) 4. What is devoted is holy, it is dedicated, it is sacred and set apart from common use and only to be used for what God says. The tithe was devoted and therefore deemed holy and set apart and God chose to give it to those who work in his house as wages for their work in serving God. It was not to be used for anything else. 17

But nothing that a man owns and devotes to the LORD - whether man or animal or family land - may be sold or redeemed; everything so devoted is most holy to the LORD. No person devoted to destruction may be ransomed; he must be put to death. 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 27:28-30) 13 All the land s firstfruits that they bring to the LORD will be yours (the Levites). Everyone in your household who is ceremonially clean may eat it. 14 Everything in Israel that is devoted to the LORD is yours. (Numbers 18:13-14) 5. The tithe is be removed from our house so we do not use it Every third year, part of the tithe was used not only for the workers in the house of God but also for the poor and needy in their community. Tithing was done annually but every 3 years an extra tithe was given for the needy. The faithfulness of the people tithing was shown by their ability to say to the Lord that they have tithed; they have removed what belonged to the Lord from their house and not used it for themselves. If they could say that they had been faithful in tithing, then they could expect God to pour out his financial and material blessing upon them. It was God who told them to expect that blessing when they were faithful in tithing: it was not something that they claimed for themselves. 12 When you have finished setting aside a tenth of all your produce in the third year, the year of the tithe, you shall give it to the Levite, the alien, the Fatherless and the widow, so that they may eat in your towns and be satisfied. 13 Then say to the LORD your God: I have removed from my house the sacred portion and have given it to the Levite, the alien, the Fatherless and the widow, according to all you commanded. I have not turned aside from your commands nor have I forgotten any of them. 14 I have not eaten any of the sacred portion (meaning: I have not used the tithe for myself) while I was in mourning, nor have I removed any of it while I was unclean, nor have I offered any of it to the dead. I have obeyed the LORD my God; I have done everything you commanded me. 15 Look down from heaven, your holy dwelling place, and bless your people Israel and the land you have given us as you promised on oath to our forefathers, a land flowing with milk and honey. (Deuteronomy 26:12-15) Discussion question: Briefly comment on what the Scripture says about the need to remove the tithe from our house. GOD'S PEOPLE ARE NOT TO NEGLECT HIS SERVANTS OR HIS HOUSE! 1. The people of God were cautioned not to neglect the Levites as long as they lived in their land. Why? Because the Levites were not given land to work and earn money for themselves like the rest of the people. They could not establish businesses and could not prosper from the toil of their hands. They were to serve in God's House and were to be paid for their work by the Lord from the tithes that the people were to give to Him. God 18

wanted them to know that when the tithes were not paid, the workers in His House were neglected. They were to be careful to avoid this. Be careful not to neglect the Levites as long as you live in your land. (Deuteronomy 12:19) Ministers of God's House have been grossly under paid for many, many years. Not only that, most have almost no superannuation when they retire or unable to earn an income. They have often been told that because they are doing ministry they should stay humble and not be paid too much. You might find it hard to believe but there used to be a saying regarding remunerating ministers: "Keep them poor, keep them humble." That is simply ungodly and not God's plan! Today, we neglect the needs of workers in the Church when we withhold the tithe. 2. The people of Israel were to bring their contributions of grain, new wine and oil to the storerooms where the articles for the sanctuary are kept and where the ministering priests, the gatekeepers and the singers stay. Neglecting the needs of the Levites by not tithing is the same as neglecting God's House and today too, we neglect God's House when we do not tithe. God s House, the Church, is neglected when tithes are withheld. 35 We also assume responsibility for bringing to the house of the LORD each year the firstfruits of our crops and of every fruit tree. 36 As it is also written in the Law, we will bring the firstborn of our sons and of our cattle, of our herds and of our flocks to the house of our God, to the priests ministering there. 37 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. 38 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. 39 The people of Israel, including the Levites, are to bring their contributions of grain, new wine and oil to the storerooms where the articles for the sanctuary are kept and where the ministering priests, the gatekeepers and the singers stay. We will not neglect the house of our God. (Nehemiah 10:39) Discussion question: What do you think the consequences might be if God s workers and His House are neglected when His people don t tithe? 19

PROBLEMS & BLESSINGS When the Israelites returned to Jerusalem from exile in Babylon under the leadership of Nehemiah and re-established their former way of worship, it took some time for them to honor God with their tithes. God admonished them through the prophets for not tithing because they were withholding their tithes. Malachi's prophetic word reveals that God took it very personally - seeing that the people were to bring their tithes and give them to the Lord, not the Levites. When they withheld their tithes from God, they dishonored Him. I the LORD do not change. So you, O descendants of Jacob, are not destroyed. Ever since the time of your forefathers you have turned away from my decrees and have not kept them. Return to me, and I will return to you, says the LORD Almighty. But you ask, How are we to return? 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 room enough for it. (Malachi 3:6-10) Honor the LORD with your wealth, with the firstfruits (which were the tithes) of all your crops; then your barns will be filled to overflowing, and your vats will brim over with new wine. (Proverbs 3:9) 1. When the Israelites stopped paying their tithes, they turned their backs on God. He took it personally and that is why he called them "to return" to Him. It may seem harsh and certainly not popular to say this today, but this is probably also true today. If God wants us to tithe today for the same reasons as back then, is it not reasonable to assume that it would follow that He might feel the same way if the church didn t tithe as He did back then when the Israelites didn t tithe? 2. The people were not paying their tithes so God said they were robbing him. When we tithe, we bring the first tenth to the Lord, we don't give it to the Church and when we don't tithe, we withhold it from the Lord. He says that is robbing Him. Hence the strong encouragement in Deuteronomy 26:12-15 to remove the tithe from the house - meaning bring it to the Lord and give it to Him but don't keep it and don't use it for yourselves. If we remove our tithe from our house when our salaries are paid, then we are not tempted to use it. It is kerem, it is devoted to the Lord and not ours to use. 3. Finally and fortunately, God promises to wonderfully bless his people when they tithe and then challenges them to test him to see if He actually would not bless them in return for their faithfulness in worshiping and honoring Him with the tithe. So, go ahead, test God to see if He will not bless you when you tithe! That is His challenge and promise to all of us. Give with a pure heart and honor God with the tithe and leave the provision of all your needs up to Him. Here is some teaching fro Jesus to give us perspective on God s desire to provide for us. 20

Therefore I tell you, do not worry about your life, what you will eat or drink; or about your body, what you will wear. Is not life more important than food and that body more important than clothes? Look at the birds of the air; they do not sow or reap or store away in barns, and yet your heavenly Father feeds them. Are you not more valuable than they? (Matthew 6:25-26) Discussion question: How would you describe 1) God s attitude towards & 2) God s desire for those who tithe? Can you believe this for yourself? SUMMARY OF THE PRINCIPLE OF THE TITHE 1. Tithing began before the Law with the Father of all who believe: Abraham. 2. We bring our tithe and give it to the Lord as an act of worship to honor Him. 3. The Lord gives the tithe to the workers in His House as wages for their work. 4. The tithe is holy and devoted to the Lord and needs to be removed from the house. 5. The tithe is brought to the Lord so that God's House, His work and His workers, are not neglected. 6. God promises blessing upon His people when they tithe. WHY CHRISTIANS OUGHT TO TITHE TO THE LORD 1. Because God commands it for the Church and we are his disciples 2. Because it is holy, dedicated to the Lord, and belongs to him 3. So that God's house and His workers are not neglected 4. To release God's blessing into the lives of God's people Discussion question: In terms of our faith and heart attitudes, what do you think it requires of us to be willing & able to tithe: whether to begin tithing or continue to tithe? 21