Tithing - Part 1

Recent statistics suggest that only 17% of all preaching and teaching in today’s churches is expository. With this in mind it’s not surprising the majority of Christians have little understanding about the implications and background of tithing. As a result we continue to hear the word used with regard to the collecting of money for the Church. Why do we continue to use this word, and why do preachers feel the need to preach tithing, in a New Testament context? What’s the motive behind the exercise, that can’t be met by simply collecting an offering? It might be argued, that it has more to do with Church finances, because the supportive exegesis generally defaults to some form of manipulative legalism to arm twist the wallets of wealth.

While Christianity is suppose to bring freedom of choice, many church traditions do more to bring bondage through a manipulation of the text. The construct behind the organization of Church has more in common with secular management systems. In my opinion most Church leaders, and parishioners, might say they “tithe” but in reality they do not! Equally, many churches might say they don’t teach tithing, but do through use of the term “collect the tithes”, when referring to finances. The dualism of this practice is disturbing, insomuch as the Church continues to uphold the rigors and implications of an Old Testament doctrine and at the same time proclaim the idea of freewill giving. This is the nature of a false doctrine, and it has insidious consequences. I hope this paper stimulates us to examine the dualism behind this practice, and the traditions that drive it.

Many of the ideas expressed in this paper are from Russell Kelly, PH.D. It formed part of a thesis to challenge bible educators to be truthful. The purpose of this paper is to demonstrate that the doctrine of tithing has reached the level of a modern day scandal, where in some Churches the practice has become a requirement for membership. These same denominations also insist on solid Bible-based doctrines.

Modern tithing is based on many false assumptions. One denominational statement on stewardship is typical of what many others teach about tithing. It says that "tithing is the minimum biblical standard, and the beginning point which God has established, and that it 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.

The following points contrast the false teachings used to support tithing, with what God’s Word actually says.

Point #1 N. T. giving principles in Second Corinthians 8 and 9 are superior to tithing.

The false teaching is that tithing is an assumed mandatory expectation which always preceded free-will giving.

Free-will giving preceded tithing. The following New Covenant free-will principles are found in Second Corinthians, chapters 8 and 9: (1) Giving is a "grace.” Second Corinthians, chapters 8, uses the word, "grace," eight times in reference to helping poor saints. (2) Give yourself to God first (8:5). (3) Give yourself to knowing God’s will (8:5). (4) Give in response to Christ’s gift (8:9; 9:15). (5) Give out of a sincere desire (8:8, 10, 12; 9:7). (6) Do not give because of any commandment to give (8:8, 10; 9:7). (7) Give even beyond your ability (8:3, 11, 12). (8) Give to produce equality. This means that those who have more should give more in order to make up for the inability of those who cannot afford to give as much (8:12-14). (9) Give joyfully (8:2). (10) Give because you are growing spiritually (8:3, 4, 7). (11) Give because you want to continue growing spiritually (9:8, 10, 11). (12) Give because you are hearing the gospel preached (9:13).

Point #2 In God’s word, the tithe is always only food!

The false teaching is that biblical tithes include ALL sources of income.

Do not use Webster’s Dictionary! Use God’s Word to define “tithe.” Open 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, the substance of God's "tithe" was never money. It was the “tithe of food”. This is very important. True biblical tithes, were always only food from the farms and herds of only Israelites, who only lived inside God’s Holy Land, the national boundary of Israel. The increase was from God's hand and not man's craft or ability. There are 15 verses from 11 chapters and 8 books from Leviticus 27 to Luke 11 which describe the contents of the tithe. And the contents never (I repeat), never included money, silver, gold or anything other than food! Yet the incorrect definition of "tithe" is the greatest lie being preached about tithing today!(See Lev. 27:30, 32; Numb. 18:27, 28; Deut. 12:17; 14:22, 23; 26 12; 2 Chron. 31:5, 6; Neh. 10:37; 13:5; Mal. 3:10; Matt. 23:23; Luke 11: 42).

Point #3 Abraham’s tithe to Melchizedek reflected pagan tradition.

The false teaching is that Abraham freely gave tithes because it was God’s will.

However, for the following reasons, Genesis 14:20 cannot be used as an example for Christians to tithe. (1) The Bible does not say that Abraham "freely" gave this tithe. (2) Abraham’s tithe was NOT a holy tithe from God’s holy land produced by God’s holy people. (3) Abraham’s tithe was only from spoils of war, common to many nations. (4) In Numbers 31, God only required 1% of spoils of war. (5) Abraham’s tithe to Melchizedek was a one-time recorded event and Abraham moved often. (6) Abraham’s tithe was not from his own personal property. (7) Abraham kept nothing for himself; he gave everything back. (8) Abraham’s tithe is not quoted anywhere in the Bible to endorse tithing. (9) Genesis 14, verse 21, is the key text. Since most commentaries explain verse 21 as an example of pagan Arab tradition, it is contradictory to explain the 90% of verse 21 as pagan, while insisting that the 10% of verse 20 was God’s will. (10) 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! (11) Since neither Abraham nor Jacob had a Levitical priesthood to support, they had no place to bring tithes during their many moves.

Point #4 First-tithes were received by servants to the Priests.

The false teaching is that Old Testament priests received all of the first tithe.

The truth is that the "whole" tithe, the first tithe, did not go to the priests at all. Instead, according to Numbers 18:21-24 and Nehemiah 10:37, it went to the servants of the priests, the Levites. Next, according to Numbers 18:25-28 and Nehemiah 10:38, the Levites gave the best “tenth of this tithe” (1%) which they themselves received, to the priests, who ministered the sin sacrifices and served inside the holy places. Priests personally, did not tithe at all.
It is also important to know that in exchange for receiving these tithes, both Levites and priests forfeited all rights to permanent land inheritance inside Israel (Numb. 18:20-26; Deut. 12:12; 14:27, 29; 18:1, 2; Josh. 13:14, 33; 14:3; 18:7; Ezek. 44:28). The Levites, who received the first tithe, were prohibited from ministering blood sacrifices under penalty of death (Numb. 18:3). There is no continuation in the New Covenant of this ordinance.

Point #5 The phrase, "It is holy to the Lord," does not make tithing an eternal moral principle.

The false teaching is that Leviticus 27:30-32 proves that the tithe is an "eternal moral principle" because "it is holy to the LORD."

However, tithe-teachers must ignore the stronger phrase, "it is MOST holy to the LORD," in the immediate preceding verses 28 and 29. This is because verses 28 and 29 are definitely not eternal moral principles in the church. In its context, the phrases "it is holy to the LORD" and "it is MOST holy to the LORD" cannot possibly be interpreted as "eternal moral principles." Why? Almost every other use of these phrases in Leviticus has long ago been discarded by Christians. Similar phrases are also used to describe all of the festivals, the sacrificial offerings, the clean/unclean food distinctions, the old covenant priests and the old covenant sanctuary. In essence we’ve become very selective in our use of specific passages to support our own subjective ideologies.

Point #6 There are four different tithes found in the bible.

The false teaching ignores all other tithes and focuses on part of the first religious tithe.

In reality, the first religious tithe, called the "Levitical tithe," had two parts. Again, the whole first tithe was given to the Levites who were only servants to the priests (Numb. 18:21-24; Neh. 10:37). The Levites, in turn, gave one tenth of the whole tithe to the priests (Numb. 18:25-28; Neh. 10:38). According to Deuteronomy 12 and 14, the second religious tithe, called the "feast tithe," was eaten by worshipers in the streets of Jerusalem during the three yearly festivals (Deut. 12:1-19; 14:22-26). And, according to Deuteronomy 14 and 26, a third tithe, called the "poor tithe," stayed in the homes and every third year it was used to feed the poor (Deut. 14:28, 29; 26:12,13). And according to First Samuel 8:14-17 the King collected the first and best ten per cent for political use. 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. One wonders what "churches" are trying to hide when they only single out the one religious tithe which best suits their purposes, and ignore the other two important religious tithes. However, when we examine the foundations of Catholicism, from the time Constantine institutionalized the religion, the need to maintain control can be seen in the KJV text.

Another common error is to equate the tithe with the “first-fruit” or even the “best.” While the “tithe of the tithe” (1%) which was given to the priests was the “best” of what the Levites received, the tithe which the Levites received was only “one tenth” not necessarily the “best” (Lev. 27:32, 33). Also, while the first-fruit and firstborn of every clean animal was brought directly to the temple, the tithe was brought directly to the Levitical cities (Neh. 10:35-38). According to some historians, the first-fruit was an extremely small offering. Often an entire village’s first-fruit could be carried by one animal.

Point #7 Jesus, Peter, Paul and the Poor did not Tithe!

The false teaching is that everybody in the Old Testament was required to begin their giving to God at the ten per cent level.

In reality, the poor were not required to tithe at all! Neither did the tithe come from the results of man’s craft, hands and skill. Only farmers and herdsmen possessed what was defined as tithe increase. Jesus was a carpenter; Paul was a tentmaker and Peter was a fisherman. None of these occupations qualified as tithe-payers because they did not farm or herd animals for a living. It is, therefore, incorrect to teach that everybody paid a required minimum of a tithe and, therefore, that New Covenant Christians should be required to at least begin at the same minimum as Old Covenant Israelites. This common false assumption is very often repeated and completely ignores the very plain definition of tithe as food from farm increase or herd increase.
It is also wrong to teach that the poor in Israel were required to pay tithes. In fact, they actually received tithes! Much of the second festival tithe and all of a special third-year tithe went to the poor. In fact, many laws protected the poor from abuse and expensive sacrifices which they could not afford (see also Lev. 14:21; 25:6, 25-28, 35, 36; 27:8; Deu. 12:1-19; 14:23, 28, 29; 15:7, 8, 11; 24:12, 14, 15, 19, 20; 26:11-13; Mal. 3:5; Matt. 12:1, 2; Mark 2:23, 24; Luke 2:22-24; 6:1, 2; 2 Cor. 8:12-14; 1 Tim. 5:8; Jas. 1:27).