Picture source: Wikipedia
God the Father, Cima da Conegliano, c. 1510–1517
Our Father in Heaven commanded the Israelites to tithe.
Tithing included agricultural produce such as grain, wine, oil, and fruit.
Livestock was also tithed; every tenth animal passing under the shepherd’s rod
was considered holy to the Lord.
According to the Laws of Moses, the ancient Israelite
tithing system is understood to have three different types of tithes.
1. The Levitical Priesthood: A tenth of all produce and livestock was given to the Levites because they received no land inheritance in Israel. A tenth of what they received was given to the set apart priests that were descendants of Aaron; this was called the ‘tithe of the tithe’.
2. Festival Tithes: A tenth of produce and livestock was set aside annually by families to be brought to Jerusalem three times a year for feast day celebrations. These tithes were to be eaten before our Father in Heaven. The law mentions bringing a tenth of your grain, new wine, olive oil, and the firstborn of your herds and flocks. The goal was for each family to get together with other Israelite families and celebrate before the Lord all together.
3. Third Year Tithe or Poor Tithe: A tenth was collected of produce and livestock every third and sixth year to feed the Levites, sojourners (who had no land rights), orphans and widows locally. Since the 7th year was a land Sabbath, the 3rd and 6th years of this cycle is when this tithe was collected.
The tithing system followed the Sabbatical seven-year cycle.
The seventh year was known as the year of release or Jubilee
year of release. During this year, the land rested, no tithes were
collected, and debts were forgiven. After this, another seven-year cycle began. The Sabbatical cycle for giving the three
types of tithes was as follows:
- Years
1, 2, 4, and 5: Israelites gave the Levitical Priesthood tithe (10%)
plus the festival tithe (10%), totaling 20%.
- Years
3 and 6: Israelites gave the Levitical Priesthood tithe (10%), the
Festival Tithe (10%), and the Third-Year Tithe (10%) totaling a 30% tithe
for these years.
- Year
7, Jubilee Year, Sabbath Land Rest: The land lay fallow, and regular
agricultural tithes were not collected.
The word tithe is translated from the following words:
·
Greek word G1181 dekatē, meaning a tenth,
that is, as a percentage or (technically) tithe
·
Latin word decimae meaning tithe,
tenth part
·
Modern Hebrew word H4643 ma`aser, meaning tenth
part, tithing
Abraham’s Tithe to Melchizedek
The first-time tithing is mention is in Genesis when Abram
gave a tenth of the spoils and plunder recovered after defeating Kedorlaomer
and the allied kings to rescue his nephew Lot. By giving a tenth of the spoils,
Abraham publicly acknowledged that his victory and rescue of Lot came entirely
from "God Most High, Possessor of heaven and earth."
“And Melchizedek king of Salem brought out
bread and wine. (He was priest of God Most High.) And he blessed him and said,
“Blessed be Abram by God Most High, Possessor of heaven and earth; and blessed
be God Most High, who has delivered your enemies into your hand!” And Abram
gave him a tenth of everything.” ESV Gen 14:18-20
“For this Melchizedek, king of Salem, priest
of the Most High God, met Abraham returning from the slaughter of the kings and
blessed him, and to him Abraham apportioned a
tenth part of everything. He is
first, by translation of his name, king of righteousness, and then he is
also king of Salem, that is, king of peace. He is without father or mother or
genealogy, having neither beginning of days nor end of life, but resembling the
Son of God he continues a priest forever. See how great this man was to
whom Abraham the patriarch gave a tenth of the spoils! And those descendants of Levi who receive the
priestly office have a commandment in the law to take
tithes from the people, that is,
from their brothers, though these also are descended from Abraham. But this man
who does not have his descent from them received tithes
from Abraham and blessed him who had the promises. It is beyond dispute that
the inferior is blessed by the superior. In the one case tithes are received by mortal men, but in the
other case, by one of whom it is testified that he lives. One might even say
that Levi himself, who receives tithes,
paid tithes through Abraham, for he
was still in the loins of his ancestor when Melchizedek met him.” ESV Heb 7:1-10
An Ephah & Hin Measure
Tithing was measured, in the verses below, mostly by an ‘ephah’
which was an ancient Hebrew dry unit of volume.
An ephah is approximately equal to these dry volume measurements:
- Bushels:
~0.62 bushels (about 3/5 of a bushel)
- Pecks:
~2.5 pecks (or exactly 3 pecks according to some historical context)
- Dry
Quarts: 24 dry quarts
- Dry
Gallons: ~5 dry gallons
The measuring unit for oil was a ‘hin’. A hin equals about 1.5 US gallons.
Tithing Law
The verses below established the laws regarding the tithe (a
tenth part) of produce and livestock in ancient Israel. The text begins by stating that a tenth of
the land’s seed and fruit does not merely get offered to our Father in Heaven;
it already belongs to Him. We honor our Father in Heaven by giving HIM the
tithe since he is the true owner.
“Every tithe of the land, whether of the seed of the
land or of the fruit of the trees, is the
LORD's; it is holy to the LORD. If a man wishes to redeem some of his tithe, he shall add a fifth to
it. And every tithe of herds and
flocks, every tenth animal of all
that pass under the herdsman's staff, shall be holy to the LORD. One shall not differentiate between good or
bad, neither shall he make a substitute for it; and if he does substitute for
it, then both it and the substitute shall be holy; it shall not be redeemed.”
ESV Lev 27:30-33
Offerings for Vows, Freewill or Feasts
These offerings required a grain offering of fine flour mixed
with oil. The tithe required was different depending on which animal was being
offered. One tenth of grain was required for a lamb. A ram required two tenths
of grain. A bull required three tenths of grain.
“Speak to the people of Israel
and say to them, When you come into the land you are to inhabit, which I am
giving you, and you offer to the LORD from the herd or from the flock a food
offering or a burnt offering or a sacrifice, to fulfill a vow or as a
freewill offering or at your appointed feasts, to make a pleasing aroma to
the LORD, then he who brings his offering shall offer to the LORD a grain offering of a tenth of an ephah of fine flour,
mixed with a quarter of a hin of oil; and you shall offer with the
burnt offering, or for the sacrifice, a quarter of a hin of wine for the drink
offering for each lamb.” ESV Num
15:2-5
“Or for a ram, you shall offer for a grain offering two tenths of an ephah of fine flour mixed
with a third of a hin of oil. And for the drink offering you shall
offer a third of a hin of wine, a pleasing aroma to the LORD.” ESV Num
15:6-7
“And when you offer a bull as a burnt offering or sacrifice, to
fulfill a vow or for peace offerings to the LORD, then one shall offer with the
bull a grain offering of three tenths of an
ephah of fine flour, mixed with half a hin of oil. And you shall offer for the drink offering
half a hin of wine, as a food offering,
a pleasing aroma to the LORD.” ESV Num 15:8-10
Levitical Tithing Laws
The laws below show that the Israelites had to tithe 10% to
the Levites and then the Levites gave 10% of this to the sons of Aaron in
Jerusalem.
Tithes for the Levites
Our Father in Heaven stated that all the tithes in Israel were
to be given to the Levites as their inheritance because they received no land
allotment like the other tribes. The
tithes were given as wages in return for their physical and spiritual labor
serving at the tent of the Tabernacle.
“And the LORD said to Aaron,
“You shall have no inheritance in their land, neither shall you have any
portion among them. I am your portion and your inheritance among the people of
Israel. “To the Levites I have given every tithe in
Israel for an inheritance, in return for their service that they do, their
service in the tent of meeting, so that the people of Israel do not come near
the tent of meeting, lest they bear sin and die. But the Levites shall do the
service of the tent of meeting, and they shall bear their iniquity. It shall be
a perpetual statute throughout your generations, and among the people of
Israel they shall have no inheritance. For the
tithe of the people of Israel,
which they present as a contribution to the LORD, I have given to the Levites
for an inheritance. Therefore I have said of them that they shall have no
inheritance among the people of Israel.” Num 18:20-24
The Levites were required to offer a tenth of the tithes
they received as a heave offering to the sons of Aaron priesthood.
“Moreover, you shall speak and
say to the Levites, ‘When you take from the people of Israel the tithe that
I have given you from them for your inheritance, then you shall present a
contribution from it to the LORD, a tithe of the
tithe. And your contribution shall be counted to you as though it
were the grain of the threshing floor, and as the fullness of the winepress. So
you shall also present a contribution to the LORD from all your tithes, which you receive from the people
of Israel. And from it you shall give the LORD's contribution to Aaron the
priest. Out of all the gifts to you,
you shall present every contribution due to the LORD; from each its best part
is to be dedicated.’ Therefore you shall
say to them, ‘When you have offered from it the best of it, then the rest shall
be counted to the Levites as produce of the threshing floor, and as produce of
the winepress. And you may eat it in any
place, you and your households, for it is your reward in return for your
service in the tent of meeting. And you shall bear no sin by reason of it, when
you have contributed the best of it. But you shall not profane the holy things
of the people of Israel, lest you die.’” ESV Num 18:26-32
Bread for the Tabernacle
The sons of Aaron made the bread for the Tabernacle, also
known as showbread (or shewbread) or the ‘bread of the presence’, as required
from the tithing they received. They
baked twelve loaves from fine flour weekly.
Two tenths of an ephah were to be used in each loaf.
“You shall take fine flour and bake twelve loaves from it; two tenths of
an ephah shall be in each loaf. And you shall set them in two piles,
six in a pile, on the table of pure gold before the LORD. And you shall put
pure frankincense on each pile, that it may go with the bread as a memorial
portion as a food offering to the LORD. Every Sabbath day Aaron shall
arrange it before the LORD regularly; it is from the people of Israel as a
covenant forever. And it shall be for Aaron and his sons, and they shall
eat it in a holy place, since it is for him a most holy portion out of the
LORD's food offerings, a perpetual due.” ESV Lev 24:5-9
Daily Offerings and Tithe
Our Father in Heaven commanded the Israelites to present daily
food offerings while in the wilderness. The
daily offerings required a tithe of a tenth of an ephah of fine flour mixed
with a quarter hin of beaten oil. This daily offering was later only performed
in Jerusalem (Deu 12:5-14) by the sons of Aaron. This practice was stopped permanently in
Jerusalem with the Roman destruction of the Second Temple in 70 AD
“Command the people of Israel
and say to them, ‘My offering, my food for my food offerings, my pleasing
aroma, you shall be careful to offer to me at its appointed time.’ And you shall say to them, This is the food
offering that you shall offer to the LORD: two male lambs a year old without
blemish, day by day, as a regular offering. The one lamb you shall offer
in the morning, and the other lamb you shall offer at twilight; also a tenth of an ephah of fine flour for a grain offering,
mixed with a quarter of a hin of beaten oil.
It is a regular burnt offering, which was ordained at Mount Sinai for a
pleasing aroma, a food offering to the LORD. Its drink offering shall be a
quarter of a hin for each lamb. In the Holy Place you shall pour out a drink
offering of strong drink to the LORD. The other lamb you shall offer at
twilight. Like the grain offering of the morning, and like its drink offering,
you shall offer it as a food offering,
with a pleasing aroma to the LORD.” ESV Num 28:2-8
Sabbath Day Tithe
On the Sabbath Day tithe of an ephah of fine flour mixed
with oil was required. The Levites
provided it from the tithes they received from the Israelites.
“On the Sabbath day, two male
lambs a year old without blemish, and two tenths
of an ephah of fine flour for a grain offering, mixed with oil, and
its drink offering: this is the burnt
offering of every Sabbath, besides
the regular burnt offering and its drink offering.” ESV Num 28:9-10
First Day of the Month Tithe
The first day of each month was to be observed with a food
offering. The food offering required a
fine flour tithe mixed with oil. The amount of this tithe depended on whether you
were offering a bull, ram or lamb. The Levites performed this law in Jerusalem using
the tithes they received from the Israelites.
There were local observances of this feast also.
“At the beginnings of your months, you shall offer a
burnt offering to the LORD: two bulls from the herd, one ram, seven male lambs
a year old without blemish; also three tenths of
an ephah of fine flour for a grain offering, mixed with oil, for each bull, and two
tenths of fine flour for a grain offering, mixed with oil, for the one ram; and a tenth
of fine flour mixed with oil as a grain offering for every lamb; for a burnt offering with a
pleasing aroma, a food offering to the LORD. Their drink offerings shall be half
a hin of wine for a bull, a third of a hin for a ram, and a quarter of a hin
for a lamb. This is the burnt offering of each month throughout the months of
the year. Also one male goat for a sin offering to the LORD; it shall be
offered besides the regular burnt offering and its drink offering. ESV Num
28:11-15
Festival Tithing Laws
Three
times a year the Israelites had to travel to Jerusalem and bring their tithes
with them. They observed in Jerusalem
the following three feast before our Father in Heaven:
1) Passover and Unleavened Bread
2) The Feast of Weeks, also called Pentecost
3) The Feast of Tabernacles
“Three times in the year you shall keep a
feast to me.”
ESV Exo 23:14
“Three times in a year shall all thy males
appear before the LORD thy God in the place which he shall choose; in the feast
of unleavened bread, and in the feast of weeks, and in the feast of
tabernacles: and they shall not appear before the LORD empty.” KJV Deu 16:16
The other feasts, Wave Sheaf, Feast of Trumpets, and the Day
of Atonement, were observed in Jerusalem and locally.
The Passover and Unleavened Bread Feast Tithe
The feast of Unleavened Bread required tithes of fine flour
and oil dependent on the type of animal being offered. This tithe was brought to Jerusalem by each
family to eat and rejoice before our Father in Heaven.
“On the
fourteenth day of the first month is the LORD's Passover, and on the fifteenth day of this month is a feast.
Seven days shall unleavened bread be eaten. On the first day there shall be a
holy convocation. You shall not do any ordinary work, but offer a food offering, a burnt offering to the LORD:
two bulls from the herd, one ram, and seven male lambs a year old; see that
they are without blemish; also their grain offering of
fine flour mixed with oil; three
tenths of an ephah shall you offer for a
bull, and two tenths for a ram;
a tenth shall you offer for each of the seven lambs; also one male goat
for a sin offering, to make atonement for you.
You shall offer these besides the burnt offering of the morning, which
is for a regular burnt offering. In the same way you shall offer daily, for
seven days, the food of a food offering,
with a pleasing aroma to the LORD. It shall be offered besides the regular
burnt offering and its drink offering. And on the seventh day you shall have a
holy convocation. You shall not do any ordinary work.” ESV Num 28:16-25
Wave Sheaf Feast Tithe
The tithe required for the Wave Sheaf, firstfruits, feast
day was two tenths of an ephah of fine flour mixed with oil. This feast was observed both in Jerusalem and
locally.
“Speak to the people of Israel
and say to them, When you come into the land that I give you and reap its
harvest, you shall bring the sheaf of the firstfruits of your harvest to the
priest, and he shall wave the sheaf before the LORD, so that you may be
accepted. On the day after the Sabbath the priest shall wave it. And on the day
when you wave the sheaf, you shall offer a male lamb a year old without blemish
as a burnt offering to the LORD. And the grain offering with it shall be two tenths of an ephah of fine flour mixed with oil, a food offering to the LORD with a pleasing aroma, and the drink
offering with it shall be of wine, a fourth of a hin. And you shall eat neither bread nor grain
parched or fresh until this same day, until you have brought the offering of
your God: it is a statute forever throughout your generations in all your
dwellings.” ESV Lev 23:10-14
Feast of Weeks Tithe
The tithe required for the Feast of Weeks, also known as
Pentecost, was two loaves of bread made with two tenths of an ephah of fine
flour baked with leaven. This tithe was brought to Jerusalem by each family to
eat and rejoice before our Father in Heaven.
“You shall count seven full
weeks from the day after the Sabbath, from the day that you brought the sheaf
of the wave offering. You shall count fifty days to the day after the seventh
Sabbath. Then you shall present a grain offering of new grain to the LORD. You shall bring from your dwelling places two loaves of bread to be waved, made of two tenths of an ephah. They shall be of fine
flour, and they shall be baked with leaven, as firstfruits to the
LORD. And you shall present with the bread seven lambs a year old without
blemish, and one bull from the herd and two rams. They shall be a burnt
offering to the LORD, with their grain offering and their drink offerings, a food offering with
a pleasing aroma to the LORD. And you
shall offer one male goat for a sin offering, and two male lambs a year old as
a sacrifice of peace offerings. And the priest shall wave them with the bread
of the firstfruits as a wave offering before the LORD, with the two lambs. They
shall be holy to the LORD for the priest. And you shall make a proclamation on
the same day. You shall hold a holy convocation. You shall not do any ordinary
work. It is a statute forever in all your dwelling places throughout
your generations. “And when you reap the harvest of your land, you shall not
reap your field right up to its edge, nor shall you gather the gleanings after
your harvest. You shall leave them for the poor and for the sojourner: I am the
LORD your God.” ESV Lev 23:15-22
“On the day of the firstfruits,
when you offer a grain offering of new grain to the LORD at your Feast of Weeks, you shall have a holy
convocation. You shall not do any ordinary work, but offer a burnt offering,
with a pleasing aroma to the LORD: two bulls from the herd, one ram, seven male
lambs a year old; also their grain offering of
fine flour mixed with oil, three
tenths of an ephah for each bull,
two tenths
for one ram, a tenth for each of the seven lambs; with one male
goat, to make atonement for you. Besides
the regular burnt offering and its grain offering, you shall offer them and
their drink offering. See that they are without blemish.” ESV Num 28:26-31
Feast of Trumpets Tithe
The Feast of Trumpets required tithing of fine flour mixed
with oil. The amount of the flour required
dependent on the animal being offered. This feast was observed both in Jerusalem
and locally.
“On the first day of the seventh month you shall have a holy convocation. You shall not
do any ordinary work. It is a day for you to blow
the trumpets, and you shall offer a burnt offering, for a pleasing
aroma to the LORD: one bull from the herd, one ram, seven male lambs a year old
without blemish; also their grain offering of
fine flour mixed with oil, three tenths of an ephah for the bull,
two tenths
for the ram, and one tenth for each of the
seven lambs; with one male goat for a sin offering, to make
atonement for you; besides the burnt offering of the new moon [month,
see above], and its grain offering, and the regular burnt offering and its
grain offering, and their drink offering, according to the rule for them, for a
pleasing aroma, a food offering to the LORD.” ESV Num 29:2-6
Day of Atonement Tithe
The Day of Atonement also requires tithing based on the
animal being offered. The tithe is fine
flour mixed with oil. This feast was observed both in Jerusalem and locally.
“On the tenth day of this seventh month you shall have a holy convocation and afflict
yourselves. You shall do no work, but you shall offer a burnt offering to the
LORD, a pleasing aroma: one bull from the herd, one ram, seven male lambs a
year old: see that they are without blemish. And their grain offering shall be
of fine flour mixed with oil, three tenths of an
ephah for the bull, two
tenths for the one ram,
a tenth for each of the seven lambs:
also one male goat for a sin offering, besides the sin offering of atonement,
and the regular burnt offering and its grain offering, and their drink
offerings.” ESV Num 29:7-11
Feast of Tabernacles Tithe
The Feast of Tabernacles requires tithing for each day of
the feast. The tithes are of fine flour mixed with oil and the amount depends
on the animal being offered. This tithe was brought to Jerusalem by each family
to eat and rejoice before our Father in Heaven.
“On the fifteenth day of the seventh month you shall have a holy convocation. You shall not
do any ordinary work, and you shall keep a feast to the LORD seven days. And you shall offer a burnt
offering, a food offering, with a pleasing aroma to the LORD, thirteen bulls
from the herd, two rams, fourteen male lambs a year old; they shall be without
blemish; and their grain offering of fine flour mixed with oil, three tenths of an ephah for each of the thirteen
bulls, two tenths for each of the two rams, and a tenth for each of the
fourteen lambs; also one male
goat for a sin offering, besides the regular burnt offering, its grain offering
and its drink offering.......“On the eighth day you shall have a solemn assembly. You shall not
do any ordinary work, but you shall offer a burnt offering, a food offering,
with a pleasing aroma to the LORD: one bull, one ram, seven male lambs a year
old without blemish, and the grain offering and the drink offerings for the
bull, for the ram, and for the lambs, in the prescribed quantities; also one
male goat for a sin offering; besides the regular burnt offering and its grain
offering and its drink offering.” ESV Num 29:12-38
Bring your Tithes to the place the Lord Chooses
The Israelites were to bring their tithes to the place our
Father in Heaven chose to put his name, Jerusalem, and eat their tithes there.
“But you shall seek the place that the LORD your God will choose out of all your tribes to put his name and make
his habitation there. There you shall go, and there you shall bring your burnt
offerings and your sacrifices, your tithes and the contribution that you present, your vow
offerings, your freewill offerings, and the firstborn of your herd and of your
flock. And there you shall eat before the LORD
your God, and you shall rejoice,
you and your households, in all that you undertake, in which the LORD your God
has blessed you......then to the place that the LORD your God will choose, to
make his name dwell there, there you shall bring all that I command you: your
burnt offerings and your sacrifices, your tithes and the contribution that you present, and all
your finest vow offerings that you vow to the LORD.” ESV Deu 12:5-11
“You
may not
eat within your towns the tithe of your grain or of your wine or of your oil, or the firstborn of your herd
or of your flock, or any of your vow offerings that you vow, or your freewill
offerings or the contribution that you present, but you shall eat them before
the LORD your God in the place that the LORD
your God will choose, you and your son and your daughter, your male
servant and your female servant, and the Levite who is within your towns. And
you shall rejoice before the LORD your God in all that you undertake.” ESV Deu
12:17-18
“You
shall tithe all the yield of your seed that comes from the field year by year. And before the LORD your God, in the place
that he will choose, to make his name dwell there, you
shall eat the tithe of your grain, of your wine, and of your oil,
and the firstborn of your herd and flock, that you may learn to fear the LORD
your God always. And if the way is too long for you, so that you
are not able to carry the tithe, when
the LORD your God blesses you, because the place
is too far from you, which the
LORD your God chooses, to set his name there, then
you shall turn it into money and
bind up the money in your hand and go to the place that the LORD your God
chooses and spend the money for whatever you desire—oxen or sheep or wine or
strong drink, whatever your appetite craves. And you
shall eat there before the LORD your God
and rejoice, you and your household. ESV Deu 14:22-26
Third Year Tithing Laws
Every three years the tithes were given for the benefit of
the sojourner, fatherless and the widow.
Every three years was called the ‘year of tithing’ or ‘third year tithe’.
“And you shall not neglect the
Levite who is within your towns, for he has no portion or inheritance with you.
“At the end of every three years you shall bring out all
the tithe of your produce in the same year and lay it up within your
towns. And the Levite, because he has no
portion or inheritance with you, and the sojourner, the fatherless, and the
widow, who are within your towns, shall come and
eat and be filled, that the LORD your God may bless you in all the
work of your hands that you do.” ESV Deu 14:27-29
“And you shall rejoice in all
the good that the LORD your God has given to you and to your house, you, and
the Levite, and the sojourner who is among you. “When you have finished paying all the tithe of your produce in the
third year, which is the year of
tithing, giving it to the Levite, the sojourner, the fatherless, and
the widow, so that they may eat within your
towns and be filled, then you
shall say before the LORD your God, ‘I have removed the sacred portion out of
my house, and moreover, I have given it to the Levite, the sojourner, the
fatherless, and the widow, according to all your commandment that you have
commanded me. I have not transgressed any of your commandments, nor have I
forgotten them. I have not eaten of the tithe while I was mourning, or removed any of it while
I was unclean, or offered any of it to the dead. I have obeyed the voice of the
LORD my God. I have done according to all that you have commanded me.” ESV Deu
26:11-14
Old Testament Verses on Tithing
King Hezekiah ordered the Tithes for the Priests and Levites
King Hezekiah's orders the people of Jerusalem and Judah to
support the priests and Levites and they responded with their firstfruits and
tithes.
“And he commanded the people who lived in
Jerusalem to give the portion due to the priests and the Levites, that they
might give themselves to the Law of the LORD. As soon as the command was spread
abroad, the people of Israel gave in abundance the firstfruits of grain, wine,
oil, honey, and of all the produce of the field. And they brought in abundantly the tithe of everything. And the
people of Israel and Judah who lived in the cities of Judah also brought in the
tithe of cattle and sheep, and the tithe of the dedicated things that had been
dedicated to the LORD their God, and laid them in heaps.” ESV 2Ch 31:4-6
Tithes Collected for the Levites and Sons of Aaron
After being released from Babylon captivity, they organized
the collection of tithes again, according to the law.
“We obligate ourselves to bring the
firstfruits of our ground and the firstfruits of all fruit of every tree, year
by year, to the house of the LORD; also to bring to the house of our God, to
the priests who minister in the house of our God, the firstborn of our sons and
of our cattle, as it is written in the Law,
and the firstborn of our herds and of our flocks; and to bring the first of our
dough, and our contributions, the fruit of every tree, the wine and the oil, to
the priests, to the chambers of the house of our God; and to bring to the Levites the tithes from our ground,
for it is the Levites who collect the tithes in
all our towns where we labor. And the priest, the son of Aaron,
shall be with the Levites when the Levites
receive the tithes. And the Levites shall bring up the tithe of the tithes to the house of our God, to the chambers of the storehouse.” ESV Neh 10:35-38
The Robing of God’s Tithes
Malachi is a call from our Father in Heaven to the ancient
Israelites to repent of turning away from His laws, specifically by failing to
bring their required tithes and offerings to the temple. Since all tithes
belong to our Father in Heaven, it would be considered robbing HIM if they were
not given as the law requires.
“For I the LORD do not change; therefore you,
O children of Jacob, are not consumed. From the days of your fathers you have
turned aside from my statutes and have not kept them. Return to me, and I will
return to you, says the LORD of hosts. But you say, ‘How shall we return?’ Will
man rob God? Yet you are robbing me.
But you say, ‘How have we robbed you?’
In your tithes and contributions. You
are cursed with a curse, for you are robbing me, the whole nation of you. Bring the full tithe into the storehouse, that
there may be food in my house. And thereby put me to the test, says the LORD of
hosts, if I will not open the windows of heaven for you and pour down for you a
blessing until there is no more need.” Mal 3:6-10
New Testament Tithing
Tithing continued during the time of the New Testament and
after. It stopped in 70 AD when Jerusalem
fell.
Woe the Scribes and Pharisees that gave Tithes
The Scribes
and Pharisees were strict about rules that made them look righteous like giving
small amounts of herbs for tithing.
However they missed the intent of our Father in Heaven’s laws regarding justice
in treating people fairly and showing mercy.
“Woe to you, scribes and Pharisees,
hypocrites! For you tithe mint and dill and
cumin, and have neglected the
weightier matters of the law: justice and mercy and faithfulness.
These you ought to have done, without neglecting the others.” ESV Mat 23:23
The Pharisee that gave Tithes
A
Pharisee that brags of paying his tithes and compares himself to others;
instead of ensuring he is following the laws with a humble and repentant heart.
“The Pharisee, standing by himself, prayed
thus: ‘God, I thank you that I am not like other men, extortioners, unjust,
adulterers, or even like this tax collector. I fast twice a week; I give tithes of all that I get.’” ESV Luk 18:11-12
Is tithing required today?
The bible does not reflect a law or an example of giving 10%
of our wages to any organization or ministry. Abraham gave a tenth of the
spoils and plunder from war and the Israelites gave 10% of their produce and
livestock for these tithes. Genesis reflects that Abraham had a herd of
livestock, however when he met Melchizedek, he did not give any of his herd to
him (Gen 13:2-7, Gen 18:7). So, there must not have been a law in place to
provide Melchizedek with a portion of his livestock.
Technically we can no longer give the Levitical Priesthood tithe
or the festival tithe since there is no longer a place in Jerusalem for the
Levitical priesthood and the sons of Aaron to perform the daily, monthly and festival
offerings and sacrifices that require the tithes. The primary focus of the tithes
was to support the Levitical priesthood that is no longer at the temple in
Jerusalem. The letter to the Hebrews
confirms this here:
"For if we go on sinning
deliberately after receiving the knowledge of the truth, there no longer remains a sacrifice for sins"
ESV Hebrews 10:26
The whole structure put in place for paying these tithes was
removed in 70 A.D. when Rome destroyed the temple. Biblical tithes (which were agricultural,
consisting of grain, wine, oil, and livestock) were legally required to be
brought to the Temple chambers and storehouses. Without the Temple, there was
no longer a physical place to receive them.
We can no longer go to the temple three times a year to eat
our tithes there before our Father in Heaven.
Now there are various groups that observe the feast days locally and
provide their own food for the festival, which I guess is a form of tithing but
it is not in the place that our Father in Heaven choose.
The Poor tithe is something everyone can do when the need
arises. There is nothing preventing us
from giving to the poor, fatherless and widows.
The New Testament does show that collections were being
gathered on the 1st day of the week, Sunday, that were going to be
brought to Jerusalem. I assume that this gift was for the Levites.
“Now concerning the collection for the saints: as I directed the churches of
Galatia, so you also are to do. On the first day
of every week, each of you is to put something aside and store it
up, as he may prosper, so that there will be no collecting when I come. And
when I arrive, I will send those whom you accredit by letter to carry your gift to Jerusalem.” 1Co 16:1-3
In the verse below, Jesus told the twelve apostles to go preach
the kingdom without being paid. The
expectation was that local communities would voluntarily provide them with food
and shelter.
“These were the Twelve whom Jesus sent out
after he had given them these instructions: "Don't turn on to the road
that leads to the gentiles, and don't enter Samaritan towns. Instead, go to the
lost sheep of the nation of Israel. As you go, make this announcement: 'The
kingdom from heaven is near!' Heal the sick, raise the dead, cleanse lepers,
drive out demons. You have received without
payment, so give without payment. Don't take any gold, silver, or
copper in your moneybags, or a traveling bag for the trip, or an extra shirt,
or sandals, or a walking stick, because a worker
deserves his food.” ISV Mat 10:5-10
Paul confirms, in the verse below, that he is preaching the
gospel free of charge. Paul worked as a tentmaker to support himself (Acts
18:2-3).
“What, then, is my reward? It is to be able to
preach the gospel free of charge, and
so I never resort to demanding my rights when I'm preaching the gospel.” ISV 1Co 9:18
There are no laws stating the amount to give your
church. Gifts are voluntary and based on
generosity. If the church is serving you
well and using the money for good purposes, it is up to you to decide how much
you should give them.
“Each of you
must give what you have decided in your heart, not with regret or under
compulsion, since God loves a cheerful giver.” 2Co 9:7
