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There are many that are confused about 'Tithes'.  Is it for the Jews or for Christians?  Was it just an Old Testament Law or is it a New Testament command as well? The verses most used to teach tithing are found in Malachi, if you are unfamilar with this book you can go here and see a short but good outline on it. 

This is a short paper on the subject to get you thinking!

  For a more indepth article read this 'Should The Church Teach Tithing'. It is a long PDF file.

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In my research I have come across many differing ideas.  There seems to be a lot of confusion, and at the same time there is very little true hermenutics and theological discussions on the subject.  It has become a subject that no one wants to tackle for what ever reasons they may have.  The question I then have is: What is the truth?  "The truth will set you free"!

1.  What does the O.T. say about tithing?

2.   What does the N.T. say about tithing?

What does the O.T. say about tithing?

There are approx. 40 verses in the KJV using the terms: tithe, tithes, tithing. 

Tithe:

KJV Leviticus 27:30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD.

KJV Leviticus 27:32 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.

KJV Numbers 18:26 Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.

KJV Deuteronomy 12:17 Thou mayest not eat within thy gates the tithe of thy corn, or of thy wine, or of thy oil, or the firstlings of thy herds or of thy flock, nor any of thy vows which thou vowest, nor thy freewill offerings, or heave offering of thine hand:

KJV Deuteronomy 14:22 Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.

KJV Deuteronomy 14:23 And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always.

KJV Deuteronomy 14:28 At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates:

KJV 2 Chronicles 31:5 And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly.

KJV 2 Chronicles 31:6 And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps.

KJV Nehemiah 10:38 And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.

KJV Nehemiah 13:12 Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries.

Tithes:

KJV Genesis 14:20 And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.

KJV Leviticus 27:31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.

KJV Numbers 18:24 But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.

KJV Numbers 18:26 Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.

KJV Numbers 18:28 Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD'S heave offering to Aaron the priest.

KJV Deuteronomy 12:6 And thither ye shall bring your burnt offerings, and your sacrifices, and your tithes, and heave offerings of your hand, and your vows, and your freewill offerings, and the firstlings of your herds and of your flocks:

KJV Deuteronomy 12:11 Then there shall be a place which the LORD your God shall choose to cause his name to dwell there; thither shall ye bring all that I command you; your burnt offerings, and your sacrifices, your tithes, and the heave offering of your hand, and all your choice vows which ye vow unto the LORD:

KJV Deuteronomy 26:12 When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;

KJV 2 Chronicles 31:12 And brought in the offerings and the tithes and the dedicated things faithfully: over which Cononiah the Levite was ruler, and Shimei his brother was the next.

KJV Nehemiah 10:37 And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage.

KJV Nehemiah 10:38 And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.

KJV Nehemiah 12:44 And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes, to gather into them out of the fields of the cities the portions of the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites that waited.

KJV Nehemiah 13:5 And he had prepared for him a great chamber, where aforetime they laid the meat offerings, the frankincense, and the vessels, and the tithes of the corn, the new wine, and the oil, which was commanded to be given to the Levites, and the singers, and the porters; and the offerings of the priests.

KJV Amos 4:4 Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years:

KJV Malachi 3:8 Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.

KJV Malachi 3:10 Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.

Tithing:

KJV Deuteronomy 26:12 When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;

There are some rather interesting observations to be made here:

(Tithing was a Law given by Moses to support the Levitical priesthood.)

1. In Leviticus we read that the 10th one that passes under the rod is the Lords.  Did you know that if you only had nine you did not owe a tithe?

2. The tithe was for the support of the Levite who had no inheritance, to the stranger,  to the fatherless, and to the widow.

3. In Numbers the instruction is to the Levites on giving a 10th of the offering they recieved from the people back to the Lord.

4. In Deuteronomy instruction was given as to the reason and method of tithing.  The families were to eat the tithe in the presence of God. The third year the tithe went to the Levites, the stranger,  the fatherless, and widow.

5. In Chronicles and Nehemiah we see the tithing being done correctly.

6. In Amos we see again the tithe in the third year being commanded.

7. In Malachi we see the correction of the Lord about robbing God and how to get blessings.

Let's review: The tithe was to be eaten by the people in the presence of God.  The tithes in the third year was to be given to the Priest, and Levites because they had no inheritance. If you had only an increase of nine you did not owe a tithe. And the Levites and Priest had to give a 10th of the tithe given in the third year to the Lord.  Do you see the picture here?  God is takening care of the Priest and Levites, the stranger, the fatherless, and the widows with the tithe from the people.  It is interesting that the families that brought the tithe were to eat the tithe in the presence of the Lord.

Now we need to deal with the verses in Malachi: The book of Malachi was writen to the Priest and Levites concerning their unfaithfulness in their service.  The book was written to correct the Nation of Israel and spoken to the Priest and Levites who were takening the best parts and keeping that for themselves and giving God the left overs.  The verses are calling the Priest and Levite and the nation as a whole to give in the proper way. 

What about the Blessings?  If you were to do a study on the terms 'window of  Heaven and pour out a Blessing' it is always refering to RAIN!  To the Jew rain was the greatest blessing they could recieve. They were farmers, and merchants.  They depended on the rain to produce crops, to water the cattle, and to drink.  It is interesting that we take this to mean financial blessing when the worst thing for us is money and the problems often associated with desiring more.  'The love of money is the root of all evil' yet we give only to recieve the very thing that can destroy us. 

What does the N.T. say about tithing?

There are only 7 verses on tithing:

KJV Matthew 23:23 Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.

KJV Luke 11:42 But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone.

KJV Luke 18:12 I fast twice in the week, I give tithes of all that I possess.

KJV Hebrews 7:5 And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham:

KJV Hebrews 7:6 But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises.

KJV Hebrews 7:8 And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth.

KJV Hebrews 7:9 And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham.

In Matthew and Luke we have Jesus rebuking the Pharisees on their behavior.  Notice He speaks of tithing seeds and says nothing about money here. 

In Hebrew we have Abraham giving Melchizedek a tenth of his plunder which was a custom of the people in that land.

But if you read further in Hebrews you will see the verse "(v11) If perfection could have been obtained through the Levitical priesthood(for on the bases of it[the law of the Levite and the tithe]the law was given to the people), why was there still a need for another priest to come...?"  Jesus came to fulfill the role of the Last Priest so what happens to the law of tithing?  If the reason for tithing was done away with then why not the tithe as well?

Lets read what is said here about the priesthood and the regulation of the tithe:

KJV Hebrews 7:11 If therefore perfection were by the Levitical priesthood, (for under it the people received the law,{the law of tithing}) what further need was there that another priest should rise after the order of Melchisedec, and not be called after the order of Aaron? 12 For the priesthood being changed, there is made of necessity a change also of the law. 13 For he of whom these things are spoken pertaineth to another tribe, of which no man gave attendance at the altar. 14 For it is evident that our Lord sprang out of Juda; of which tribe Moses spake nothing concerning priesthood. 15 And it is yet far more evident: for that after the similitude of Melchisedec there ariseth another priest, 16 Who is made, not after the law of a carnal commandment, but after the power of an endless life. 17 For he testifieth, Thou art a priest for ever after the order of Melchisedec. 18 For there is verily a disannulling of the commandment going before for the weakness and unprofitableness thereof. 19 For the law made nothing perfect, but the bringing in of a better hope did; by the which we draw nigh unto God. 20 And inasmuch as not without an oath he was made priest: 21 (For those priests were made without an oath; but this with an oath by him that said unto him, The Lord sware and will not repent, Thou art a priest for ever after the order of Melchisedec:) 22 By so much was Jesus made a surety of a better testament. 23 And they truly were many priests, because they were not suffered to continue by reason of death: 24 But this man, because he continueth ever, hath an unchangeable priesthood. 25 Wherefore he is able also to save them to the uttermost that come unto God by him, seeing he ever liveth to make intercession for them. 26 For such an high priest became us, who is holy, harmless, undefiled, separate from sinners, and made higher than the heavens; 27 Who needeth not daily, as those high priests, to offer up sacrifice, first for his own sins, and then for the people's: for this he did once, when he offered up himself. 28 For the law maketh men high priests which have infirmity; but the word of the oath, which was since the law, maketh the Son, who is consecrated for evermore.

Jesus Christ changed the role of the Priest by offering up of Himself, therefore not needing to sacrifice any more.  It is interesting that we are all in agreement on the need for sacrifice and of the Priesthood being done away with yet we cling to the tithe.

The conclusion is that Jesus did away with the need for the Priesthood and that did away with the need to continue to support that same priesthood through tithing. What now?

There are 1547 verses relating to giving, though very few of these refer to money.  Here are the ones in the N.T. that pertain to giving of money:

KJV Matthew 5:42 Give to him that asketh thee, and from him that would borrow of thee turn not thou away.

KJV Matthew 19:21 Jesus said unto him, If thou wilt be perfect, go and sell that thou hast, and give to the poor, and thou shalt have treasure in heaven: and come and follow me.

KJV Acts 20:35 I have shewed you all things, how that so labouring ye ought to support the weak, and to remember the words of the Lord Jesus, how he said, It is more blessed to give than to receive.

KJV 2 Corinthians 9:7 Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.

KJV Ephesians 4:28 Let him that stole steal no more: but rather let him labour, working with his hands the thing which is good, that he may have to give to him that needeth.

KJV James 2:16 And one of you say unto them, Depart in peace, be ye warmed and filled; notwithstanding ye give them not those things which are needful to the body; what doth it profit?

KJV Romans 12:8 Or he that exhorteth, on exhortation: he that giveth, let him do it with simplicity; he that ruleth, with diligence; he that sheweth mercy, with cheerfulness.

KJV Philippians 4:15 Now ye Philippians know also, that in the beginning of the gospel, when I departed from Macedonia, no church communicated with me as concerning giving and receiving, but ye only.

Jeus introduces a better way:  "Give in proportion as God has given to you".  Notice there is no material blessing to be obtained by giving, but we are Blessed by living right before God.  We are to give out of love for Him who gave so much.  Jesus always takes the Law one step further and declares that it will be written in our hearts.  We are to give Cheerfully as God has given to us. We are to give to the work of God not so the leaders can live in better houses and drive better cars but to meet the needs of the poor and those in need.  If you give then do so cheerfully and always remember that we will recieve in proportion to how we give.  The pastor is worthy of his salary and he needs to live in a good home, but we may need to ask God how good is good and how much is enough.

For a more through discussion on this subject see the free E-Book called "Should the Church Teach Tithing".