1. The English word "tithe" means a
tenth (compare Gen. 14:20 with Heb. 7:4). Most churches preach tithing
as a means of supporting their ministry. There are variations in how
they teach this is to be done. Some pay the local church one tenth of
their income after taxes and bills are paid; some pay before. Others
demand tithing on unemployment, inheritance, gifts, tax refunds, social
security and even gambling winnings. The tithing issue has caused a
great deal of strife and division in our churches over the years.
2. Perhaps the most well known
passage on tithing is Malachi 3:8-12. This passage is the proof text for
"Storehouse Tithing." Simply stated, the congregation is exhorted to
channel all of their giving through the local church (storehouse). If
they want to give to a Christian organization, radio or television
broadcast, etc., it must go through their denominational machinery in
order for the local church to get "credit." Also the pastor and elders
often must make the determination if the cause supported by the giver is
"worthy."
3. This use of the Malachi passage
is a good example of Scripture being taken out of its historical and
dispensational context. "This whole nation" in verse 9 is the
backslidden nation of Israel, NOT the present day church (Mal. 1:1;
3:6). They were under the law of Moses as a system of conditional
blessing (obey=blessed; disobey=cursed). The blessings of keeping the
law had to do with Israel's LAND (3:11-12). Believers today are not
under the law but under grace (Rom. 6:14; 7:4-6). As such we have
already been blessed by God with all spiritual blessings in heavenly
places in Christ (Eph.1:3).
4. This should put an end to the
common charge that believers who don't tithe are "robbing God" and will
be "cursed with a curse." God did not command us to tithe so how could
we be robbing Him by not doing what He never told us to do? We cannot be cursed by the law for not tithing (Mal. 3:9) as members of the body of Christ (Gal. 3:13). The
storehouse mentioned in verse 10 is not a local church but a storage
bin or silo in the Jewish temple where the grain from the Hebrew's
tithes was stored (2 Chron. 31:4-12).
5. Under the law only agricultural
products were tithed. They included grain, fruit, and livestock. Only
products produced within the boundaries of the land of Israel were to be
tithed (Lev. 27:30-34).
6. Others exempt from the tithing
law included the hired hands, fishermen, miners, lumber workers,
construction workers, soldiers, weavers, potters, manufacturers,
merchants, government workers, and priests. In short, all who were not
farmers were exempt.
7. A farmer with only 9 cattle did
not tithe because the law specified the "tenth which passeth under the
rod." Likewise a farmer with 19 sheep paid only 1 sheep to the Lord's
tithe.
8. The Jewish farmers in the land
could redeem (buy back) the tithes of their crops with a penalty of one
fifth. In other words, if a farmer wanted to keep his tithe of grain
worth $1,000, he could pay the cash equivalent of $1,200 (Lev. 27:31).
9. Livestock could not be brought
back nor could the farmer exchange a good animal for a bad one or vice
versa. Any attempt to substitute any other animal other than the tenth
which passed under the rod would be penalized by the farmer forfeiting
both the tenth and its substitute (Lev. 27:33).
10. God ordained the Levites to be
the ones to whom the tithe was paid (Num. 18:21). They were one of the
12 tribes of Israel to whom no inheritance was given in the land. The
Lord Himself and the tithes of the children of Israel was their
inheritance. It was used for the service of the tabernacle (later the
temple) (Num. 18:20-28).
11. It was unlawful for anyone
outside of the tribe of Levi to receive the tithe, such as prophets,
preachers, kings or evangelists.
12. The Levites paid one tenth of
their tithes to the high priest. Not all Levites were priests but only
the sons of Aaron. The priests did not tithe.
13. The Lord Jesus Christ did not
ask for or receive a tithe for support of His ministry. Being of the
tribe of Judah (not Levi) He could not without breaking the law (Heb.
7:14; Rev. 5:5).
14. Neither Peter (not of the tribe
of Levi) nor Paul (of the tribe of Benjamin) could receive tithes for
the support of their ministries.
15. Even the Jews do not practice
tithing today because there are no Levites, priests, or temple worship
in Jerusalem. Jewish rabbis know biblical law well enough to know that
tithing under the present circumstances is unlawful. According to them,
when the temple is rebuilt in Jerusalem with a consecrated altar with
priests and Levites officiating, all Jews living within the biblical
tithing zones will tithe.
16. Those that teach tithing is
binding on believers today use the argument that it predates Moses and
the law. But this reasoning is not valid, for the Sabbath also predates
the giving of the law (Ex.16:23-29) and yet it is not binding on God's
people today (Rom. 14:5-6; Gal. 4:9-10; Col. 2:16-17).
17. Abraham gave tithes to
Melchisedec, king of Salem, but this was the spoils of war, not the
legalistic tithe of the land which Moses commanded. Also, God did not
command the tithe, Abraham chose to give it of his own free will (Gen.
14:17-23; Heb. 7:1-10).
18. The only other scriptural
reference to tithing before Moses is Jacob. Again there is no command to
tithe. In fact Jacob puts up numerous conditions to be met before he
will pay the tithe to the Lord (Gen. 28:20-22).
19. The biblical references which
address the tithing issues are: Gen. 14:20; 28:22; Lev. 27:30-32; Num.
18:20-32; Deut. 12:6-7, 11-12, 17; 14:22-23,28-29; 26:12-15; 2 Chron.
31:1-12; Amos 4:4-5; Mal. 3:8-12; Matt. 23:23; Lk. 11:42; 18:12; Heb.
7:5-10.
20. Paul the apostle to the Gentiles
for this present dispensation of Grace does not mention tithing but
says a great deal about grace giving (Rom. 15:25,26; 1 Cor. 9:7-14;
16:1-3; 2 Cor. 8 & 9; Gal. 6:6-10; Phil. 4:10-19; 1 Tim. 5:9-18).
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