Tithes are a very controversial and denomination specific topic, with many sensitivities and questions attached to them - are they still applicable, did these requirements disappear, are they a divine principle that will NEVER go away?
What about Offerings, as that term is also sometimes interchangeably used or used in parallel ... e.g." pass the hat to collect tithes and offerings." If you read the previous article on taxes, the Word makes a CLEAR distinction between TITHES, and OFFERINGS, with very very specific instructions both for Tithes, and for Offerings (of which there are multiple types, each with their own set of rules).
We would encourage you to not just take us at our word in the exposition that follows, but check our explanations against Scripture -- therefore let us begin by enumerating EVERY scripture reference that relates to Tithes.
- Genesis 14:17-20, Genesis 28:20-22
- Leviticus 27:30-3
- Numbers 18:19-28
- Deuteronomy 12:1-19, Deuteronomy 14:22-29,Deuteronomy 26:12-13
- Samuel 8:14-17
- 2 Chronicles 31:1-12,
- Amos 4:2-6,
- Nehemiah 10:37-38, 12:44; 13:5
- 12 Malachi 3:7-10
- Matthew 23:23, Luke 11:42, Luke 18:9-14,
- Hebrews 7:1-19 1
We would encourage you to quickly read these texts, so that you can relate them to the discussion that follows!
1. A tithe was always animals and fruit of the land you owned, never money. Money is definitely in view in the Old Testament, as there was a temple Tax which was to be paid in money - Half a Shekel every year that every Israelite paid, that was given to fund public sacrifices (think about funding Easter and Christmas services/pageants etc..). God knew about money, he never accepted it as a tithe.
The specific OT rules for tithing were...
a. Produce tithe - 10% of Everything that grew on the land you owned.
This is why Jesus commended the Pharisees for tithing even the herbs in their vegetable gardens, but told them that they were missing the point when to came to obeying the Law to love their neighbors, to love justice and mercy. That was more important! Distinct and additional Offerings of produce were those of First Fruits from each harvest, and the Grain offering.The grain offering was a voluntary act of worship, distinct from the sin and guilt offerings, which were mandatory. It consisted of fine flour, oil, and frankincense, and could be presented in various forms, such as baked cakes or wafers. Leviticus 2:1-2 states: "When anyone presents a grain offering to the LORD, his offering shall be of fine flour. He is to pour olive oil on it, put frankincense on it, and bring it to Aaron’s sons the priests. The priest shall take a handful of fine flour and oil, together with all its frankincense, and burn this memorial portion on the altar, an offering made by fire, a pleasing aroma to the LORD."
b. Animals - 10% of all animals that you owned. "And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord. He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed." - Lev 27:32-33. There was no expectiation that people would give their BEST & UNBLEMISHED animals as a tithe, THAT was enforced on the Levites as we shall see.
Again, there are exceptions to this rule, similar to First Fruits, "Only the firstling of the beasts, which should be the Lord's firstling, no man shall sanctify it; whether it be ox, or sheep: it is the Lord's." - Leviticus 27::27, AND " .... every firstling among thy cattle, whether ox or sheep, that is male. But the firstling of an ass thou shalt redeem with a lamb: and if thou redeem him not, then shalt thou break his neck. All the firstborn of thy sons thou shalt redeem. And none shall appear before me empty." - Exodus 34:19-20. The reason for this rule harks back to the plague in Egypt, where the first born of every man and beast was struck down by God, and so this was instituted as a divine principle! Obviously, firstborn children were not sacrificed, but they could be REDEEMED for money, and there are clear instructions for redemption in the Law for both man and beast (one example being ananimals such as an ass, being substituted for a lamb, as can be seen in our text).
c. Tithes were paid to the local priest who had to be from the tribe of Levi. This was because the Levites were (by Gods design) not allocated any land in Israel. God was their portion. Priests and Levites could not inherit property (Deuteronomy 12:12; 14:27, 29; 18:1-2; Joshua 13:14, 33; 14:3;18:7; and Ezekiel 44:28.)They were allocated cities and land outside of certain cities where they lived (Numbers 35, Joshua 21)The Levites practiced herding, as well as other trades to support themselves and ministered only part of the year (24 divisions of Levites and Priests who ministered each 2 weeks of the year)
d. The local priest took the best 10% of the tithes he received, and sent it on to Jerusalem, where it provided for the temple priesthood and the poor.The priests in the temple did not receive 10% of the total tithe, but 1% only (those performing the worship service received 1% of the tithe only, the remainder 99% went to those who were in the service of the sanctuary). Think Deacons and volunteers in todays church environment - do they get the tithe? Dont't think so...). Jerusalem was the only place God received worship and tithes. If your church teaches tithing, they shouldn't be omitting this fact! To Tithe properly, the Levite you give your tithe, should send it to the temple in Jerusalem - NOT your local church!
The book of Nehemiah talks in detail of the reinstitution of this process that had been defunct. The book of Malachi is a reproof to the PRIESTS (NOT ALL PEOPLE) who have sinned by stealing from the Levites and God (this is also described in the book of Nehemiah); The Malachi tithe text is to tell the priests to resume the functions as the Law ordained and that rain and subsequent blessing (increase) would occur as a result.
At Calvary, the veil prohibiting the access of common people to God was ripped apart, and with it, the old system of priesthood was completely removed. Along with it, went all the mechanisms that supported it.
All Christian believers are priests with the privileges of Aaron and his sons-not just the Levites!! In the early christian church, there was NO distinction between the laity and the clergy for nearly 200 years, until a full-time clergy of 'priests' began to emerge, and along with that came a structure that needed to support them! (cf: 1 Peter 2:5, 2:9 -amore involved discussion of this is in Hebrews Chapter 7); We should be receiving tithes not giving them if we are to follow OT Law!
The implication of this is that we are all enjoined/empowered to preach the gospel and have a duty to study and practice the Word of God as much as we expect our leaders to do.
We are to support this endeavor by abiding in our calling (our trades) so that we can make a living and provide for our children, and supporting those who make it a full time practice. Those who preach the gospel full time should be expected to be supported by the gospel (through the charitable giving of the people of God) and not by tithes and offerings. Christ enjoined his disciples to go preach-stay in places that would receive them, and partake of such food as was provided -very different from today. The Apostle Paul supported himself through tent making so that his preaching of the gospel withoutreward would be his reward and witness at the same time.
Our focus on giving should be to support the poor. The Church through the doctrines of faith and grace has a much greater responsibility to help the poor than old covenant Israel.
Summary:
Instead of demanding tithes, under grace God bestows the ability to give as we desire in our hearts. While the law puts a curse on law breakers and non-tithers, Christ removed the curse. Tithe-paying neither justifies nor sanctifies. The believer is dead to anything the law says. he believerobeys the indwelling divine will of God. In addition, the Apostles under the anointing of the Holy Spirit in the First Jerusalem Council (Acts 15) explicitly removed ALL the requirements of the Law from the Gentile believers.
For those who preach a hard core tithing message -First, they preach a tithing message to believers who are dead to that law (Rom. 7:4)). Second, they preach a weak and unprofitable law that has ended at Calvary (Heb. 7:18). Third, they preach a law that has absolutely no glory and, therefore, no power to revive the church (2 Cor.3:10). Fourth, they preach a law that has been canceled, blotted out, nailed to the cross, abolished annulled, and that has long since faded away, because it was obsolete (2 Cor. 3:11; Eph. 2:15; Col. 2:14; Heb. 7:18; 8:13). Tithing, as part of the Mosaic Law, is now a spiritless, revival-less doctrine. Tithing turns a good Christian into a fearful legalist who is afraid of the wrath and curse of God if he/she does not "pay up." It drives many away from church because they are toopoor to give ten percent of their gross income. It also deprives well-qualified poor members from holding church leadership positions. On the other hand, churches that preach gospel principles of grace-giving thrive financially under the freedom of the gospel.
We realize that this note completely overturns what we as traditional Christians have taken for granted and held for a long period of time -but believe it is completely scriptural. For a much more detailed and excellent treatment of this topic we would refer you to Russell Earl Kelly's dissertation in his book "Should the Church teach Tithing?" from which we have taken most of this teaching. It may be downloaded for free from the following URL - http://www.truthforfree.com/files/PDF/REK-Tithing3.pdf
