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Religious organizations need funding to promote their various activities. In order to obtain that funding from their members, most teach a doctrine of tithing in one form or another. Many apply it to all forms of "income" and use various scriptures to back up their teaching. Some claim the tithe so demanded applies to one's "gross" income while others are satisfied with a tithe on one's "net" income. Some groups not only teach a mere tithe but multiple tithes, often up to three. At least one church sends its members "statements" or "bills" telling them how much they owe the church. What does the Bible teach about this subject? Generally, the more importance our Creator feels something holds, the more He talks about it in His Word. The fact that tithing references number a mere seventeen hints that our Father does not consider it of great importance to His people. However, since the subject does appear in Scripture, it bears a need for study and application. In the process an important scriptural principle must be kept in mind: scriptures must be studied and applied without adding to them or taking away from them (Deut 4:2, Rev 22:19). Unquestionably, commands regarding tithes appear in the scriptures. To properly understand and apply these commands, one should study them and pay attention to what they say. One should also realize the importance of noting what they do not say. The first command regarding tithing occurs in Lev 27:30-32 where it states:
In this command, one needs to note the object of the tithing. The tithe applied to "seed of the land" and "fruit of the tree" as well as "of the herd or the flock." The tithe fell upon agricultural produce and livestock increase. There is no mention of paychecks, interest or usury, or any other "income" a person might receive. No mention of "money" appears at all here. The second command regarding tithing occurs in Num 18:21-28. Here it states:
This command calls the tithe a "heave offering" and mentions "the grain of the threshing floor" and "the fullness of the winepress." What constituted a "heave offering" will be covered later. Again, however, no mention whatsoever is made of paychecks, interest or usury, or any other "income" a person might receive; there is no mention of "money" at all here. Further, a specific purpose of the tithe is provided: support of the Levitical priesthood. More purposes will follow. The third command involving tithing is found in Deut 12:5-19 where Scripture states:
This more lengthy section mentions tithes of "grain," "new wine," and "oil." It further states that they must be eaten by you, your family, your servants, and the local Levite. It does not require that it be given entirely to the Levite nor does it state that it must be given to a priest. The purpose of the tithes given here again is support of the Levites. The tithes are to be used by the entire household and also shared with Levites. And again, no mention whatsoever is made of paychecks, interest or usury, or any other "income" a person might receive; there is no mention of "money" at all here. The fourth command involving tithes is found in Deut 14:22-29 where it states:
This command commences with the application of the tithe falling upon "increase of your grain." It further includes "new wine" and "oil." Once again, no mention whatsoever is made of paychecks, interest or usury, or any other "income" a person might receive; there is no mention of "money" at all here. In fact, it states that if "you are not able to carry the tithe . . . then you shall exchange it for money." This demonstrates that the tithe could not be money in the first place. It also commands again that the Levite is entitled to share in the tithe. In the prior commands, the tithe was commanded to be taken "to the place where the LORD your God chooses to put His name" and, in context, this usually refers to an annual festival. An additional aspect of this tithing command states that every third year, rather than taking the tithe elsewhere, one stayed at home and shared it with the Levites, the orphans, the widows, and even "strangers" who were unable to go to the festival. So an additional purpose of the tithe is to benefit unfortunate people in the community: strangers, orphans, and widows. But, unlike most modern tithing systems, the tithe was not given to the Levites to be distributed to these other people, but was given to them directly by the person who had the tithe. The fifth and final command involving tithing may be found in Deut 26:12-13 where it says:
This command complements the previous one, showing that every third year the tithe stays at home. The only difference seems to be an apparent directive to give it entirely to the Levites, strangers, orphans, and widows. Since Scripture cannot contradict itself, the implication, given the preponderance of previous evidence, provides that the tithe is actually shared with these people, not given entirely to them. Again, however, it does not say that the Levites were to distribute the tithe amongst themselves and the other people mentioned, but that the person with the tithe to offer should pass it around to the recipients.And once again, no mention whatsoever is made of paychecks, interest or usury, or any other "income" a person might receive.Again, there is no mention of "money" at all here. Some take this passage to support a "third tithe" to be set aside every third year to be sent to the church for distribution to widows and orphans. Nothing in this passage supports such a view, however. It only demonstrates that every third year the person with the tithe has a different obligation regarding the distribution point of that tithe. A few instances of tithing being practiced may be found in the Scriptures. One occurs in 2 Chr 31:1-12 which describes the activities at the beginning of the reign of Hezekiah, king of Judah:
The tithes brought forth specifically included "oxen and sheep" and "holy things" and laid in heaps over a period of five months. Verse 5, while not specifically calling them tithes, includes mention of "grain and wine, oil and honey, and of all the produce of the field" and then finishes off with a mention of "tithes of everything" (presumably of the previously mentioned items). The "holy things," while not specified, were likely the firstfruits (v. 5) and firstborn animals (see Num 18:17). No mention of money presents itself in this account anywhere. Neither is there any mention of the Levites distributing any portion of what they received to strangers, widows, or orphans. During the restoration of Jerusalem under the leadership of Ezra and Nehemiah, the tithing commands were re-instituted as seen in Neh 10:35-39.
The tithes specifically include "tithes of our land" and come from the "farming communities." There is no mention of money or tithes coming from other aspects of the nation's economy. In keeping with the tithing commands, the Levites were to be given a portion of a person's tithes. Here it states that a tenth (tithe) of whatever a Levite did receive he was to pass along to the sanctuary (Temple) in Jerusalem. There also appears mention of firstborn animals, agricultural firstfruits, and additional offerings presented in addition to whatever tithes were given. Two chapters later, in Neh 12:44, mention is made that certain people were appointed to oversee the gathering and storing of tithes: And at the same time some were appointed over the rooms of the storehouse for the offerings, the firstfruits, and the tithes, to gather into them from the fields of the cities the portions specified by the Law for the priests and Levites; for Judah rejoiced over the priests and Levites who ministered. Not much detail is provided here other than the tithes came "from the fields" and therefore implies, in keeping with all that has been seen so far, that the tithes involved merely agricultural produce and livestock increase. And the tithes received were for the Levites, not strangers, widows, and orphans. Apparently the portions they were to receive had already been given to them by the ones providing the tithes. Neh 13:1-12 provides additional information about the application made of tithes and of what they consisted during the restoration of Jerusalem:
Once again, the tithe specifically involves "grain," "new wine," and "oil" which are all agricultural produce. No mention of money occurs here at all nor is there any mention of any being distributed to needy people such as strangers, widows, and orphans. That portion of the tithes given to the Levites was specifically for their use and the support of the "house of God." One additional mention of tithing occurs in Amos 4:4 where God commands: "Come to Bethel and transgress, at Gilgal multiply transgression; bring your sacrifices every morning, your tithes every three days." In stark contrast with the various tithing commands, tithes are to be brought every three days. The content of the tithes is not mentioned but, given all the specifics of the tithing commands, one cannot apply this to anything other than agricultural produce or livestock increase. This also occurred during the time of the Levitical priesthood and would have been for the purpose of supporting it. A scripture often pointed to by proponents of a tithing system is Mal 3:8-10 which states:
They point to this scripture and tell their members something to the effect of, "Tithing is a test commandment. If you send a tenth of your income to us, God will pour out blessings upon you. If you do not tithe to us, you are robbing God." At first glance, that is what this passage appears to say; however, in light of all of the commands regarding tithing, this comprises a twisting and misapplication of what is stated. Nothing in any tithing command said anything about money. Paychecks (or cash, as the case may be) are never mentioned in any tithing command. People earned money in the days those commands were issued. In fact, Lev 19:13 and Deut 24:15 state that the wages of hired help should not be withheld overnight. Deut 23:18 prohibits wages derived from prostitution (female = harlot, male = dog) to be given at the Temple as an offering. Monetary income existed yet never were included in a tithing command. The only things ever commanded to be tithed upon were agricultural produce and livestock increase. The Scriptures do not advocate tithes given to the Levites be used for anything other than the needs of the Levites and support of the Temple. Tithes were intended also for assisting others - strangers, widows, and orphans - but the distribution of the tithes to these people were the responsibility of the person giving the tithes. Nowhere is there a directive for any tithe "income" received by the Levites to be given to these others. Many religious leaders who advocate tithing by members show that they are aware of one of tithing's primary purposes as support for the Levitical priesthood. In order to justify the demand for tithes from their members they offer the explanation that they are "spiritual Levites" and are therefore entitled to receive tithes. First of all, their demand for tithes upon paychecks is entirely unscriptural as has already been demonstrated. Further, Heb 7:12 shows that there occurred a change in the priesthood and therefore a change in the law. Christ is now our High Priest, but He was not a Levite. He functions as our high priest after the order of Melchizedek and therefore the tithing laws do not apply. In the first several verses of this chapter there are references to tithing. These verses should be considered as well:
To properly understand this passage, one should note the source of the reference to the tithe that was offered to Melchizedek by Abraham. In Gen 14 Abraham sent men to rescue Lot, his family, and others who had been captured by a league of four kings along with their possessions. Upon defeating that army and returning the stolen people and property, Abraham presented a tenth of the goods to Melchizedek, king of Salem and a priest of the "Most High God." [Note that it does not call Melchizedek a "high priest" but merely a priest.] What was the purpose of the offering? Thanks for a successful venture in freeing the captured people and retuning the stolen goods:
The account continues to state that Abraham returned the recovered goods to their owners, keeping nothing for himself. Abraham had no "increase" in agricultural produce, livestock increase, or anything else. He merely offered a thank offering for the success of the mission. This in no way can be given as an example of the tithing laws being obeyed because nothing in this account even remotely relates to any tithing command anywhere in the Bible. All it supports in any regard is that it is appropriate to offer to a servant/priest of our God a tribute to Him at a time of special significance. There is no Levitical priesthood in effect at this time, "spiritual" or otherwise. The present active priesthood is after the order of Melchizedek and includes all believers (Rev 1:6, 5:10). More about Melchizedek and his priesthood may be found in the article "Priests, Elders, and Ministers." Some will point to Gen 28 as an example of a tithing law being in effect prior to the time of Moses. While it is true that Jacob offered to give his Creator a tithe, the account must be analyzed to see if there is truly an indication of the existence of a tithing law:
Here Jacob makes a vow, requesting God's blessings, and offering a tenth if the blessings come to pass. However, is this offering of a tenth (tithe) an indication of obedience to a law? Not at all. In fact, it displays the very opposite. One does not offer to obey a law if God does certain things first. His laws are binding regardless of anything else. This instead demonstrates a bargain Jacob is attempting to strike with God. Maintaining the stance that tithing was a known law to Jacob is tantamount to saying that one could say to God, "If You will surround me with wonderful people and protect me from bad ones, then I will not commit murder." Or, "If you will provide me with a wonderful, beautiful, loving wife, then I will not commit adultery." One does not bargain with God in the keeping of His laws. This account clearly shows that there was not a tithing law in effect in Jacob's time. The subject of tithes appears but a paltry three times in the New Testament. The first instance occurs in Matt 23:23 where Christ scolds: "Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone." Many who support a tithing doctrine point to this and say, "See, Christ said that tithing should be done!" There are two points to be considered in studying this verse: 1) He is speaking to people who are under the Levitical priesthood, therefore they in fact were required to give tithes; and 2) the items He listed as things to be tithed upon are all agricultural produce. There is no mention of money or of wages. The scribes and Pharisees often had gardens if not large fields growing produce. The reprimand points to how carefully they went through their tiniest of agricultural increase and counting every least little bit to make sure they gave exactly a tenth - no more, no less - yet cared nothing about the truly important things: justice, mercy, and faith. Yes, they were required to tithe at that point because the Levites were still in office and still operated the Temple. The second instance is merely another version of the same account. It appears in Luke 11:42 where it says: "But woe to you Pharisees! For you tithe mint and rue and all manner of herbs, and pass by justice and the love of God. These you ought to have done, without leaving the others undone." Nothing here contradicts or changes the information provided above. Finally, in Luke 18:9-12 is found a statement that proponents of tithing point to as demonstrating that tithing applies to everything and not just agricultural produce and livestock increase. Christ presents a parable regarding self-righteousness stating:
Here the Pharisee states that he gave tithes of all that he possessed; therefore the tithing teachers say, "See, tithing applies to all possessions." One must look at everything this self-righteous man said, not just this one part of a sentence. This man is pointing out to God how "wonderful" he is, how he does not only what he is required to do, but much more as well. He not only tithes on what he is required to tithe upon, but tithes upon everything else also. He not only fasts when he is supposed to, but fasts two times a week. If one is going to point to this scripture to support tithing upon everything, then one must also use this scripture to show that one must fast twice a week. There is nothing here to support a tithing doctrine on anything or to anyone not proscribed by the laws of the Bible. The lack of any accounts of Christians offering tithes at any point in the history of the New Testament Church does not prove that they did not offer tithes, but neither does it prove that they did. How did they support their efforts, particularly sending people like Paul, Silas, and Barnabus out to spread the gospel? How did they support their widows and orphans? Through freewill offerings. In Acts 4:32-37 the history passed down shows that at least many of them lived communally, supplying the group with everything they owned and taking only what they needed in return:
In this case, the apostles administrated the operation. No mention of any tithing appears here. The practice is way beyond any tithing doctrine promulgated by any church organization. Was this a new "tithing" system? There is no mention of the operation being commanded.This was merely the way they collectively chose to do things. Was it wrong? Obviously not. Is it the way Christians today should operate? Only if a group chooses this mode. At the very beginning of the following chapter, the account of Ananias and Sapphira provides more telling evidence regarding the existence of a tithing system in the New Testament Church. In Acts 5:1-11 this couple sold some land they owned and offered part of the proceeds to the collective while stating that their offering was the entire amount they received:
Was this couple "zapped" for not tithing? No. Was it because they didn't give everything they got? No. It was because they lied about what they were giving, apparently thinking they could fool everybody including God. Notice in the reprimand given Ananias by Peter (v. 4) that Peter said nothing about them not tithing. He said nothing about a requirement that they give everything to the group. He said that it was their money to keep if they so desired, it was all theirs. He did not scold him for refusing to tithe. Nothing about tithing here. The lesson contained in this passage is not one about tithing, but one of lying. And not so much about lying to men but to God. A tithing system is, simply put, a "taxing" system. Our Heavenly Father very pointedly stated that He is not interested in offerings made out of necessity, but rather of a cheerful and giving heart (2 Cor 9:7). Is a Christian required to tithe to a group or organization? No. However, Christians are to give to whatever individuals and/or groups as they are led to support. And that giving should be entirely cheerful and heartfelt. Taxes are rarely paid cheerfully, they are paid out of obligation. That is exactly what our Father does not desire. The Israelites under the Levitical priesthood had a tax to pay. Christians under the Melchizedek priesthood do not. However, even in light of the above study into the laws and practice and purposes of the Levitical tithing system, if a person feels they should offer a tithe to an individual, group, or organization, then he/she should do so. "Whatever is not of faith is sin" (Rom 14:23); therefore, if a person feels they are required to tithe, they should do so even if the supposed requirement does not, in fact, exist. Christians fall into a "higher" standard: Levitical Israelites paid a specified tax, Melchizedek Christians must make their own decisions as to who or what they will financially support and by how much. And it must be freely given out of a desire to promote the efforts and/or materials provided by the recipient.
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