Biblical Truth Concerning the Paying of Tithes
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- Published on Monday, 12 September 2011 03:05
- Written by Aurelius Raines
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Biblical Truths Concerning the Paying of Tithes
Most preachers, in that which is called the Christian faith, teach that the faithful must pay ten percent of their income into the Church’s coffers. This does not include monies paid for offerings. Is the paying of tithes in these New Testament times a Biblical requirement? Since so many teach tithing as a Biblical requirement, is it possible that all these teachers could be wrong? This Biblical study will examine what the Bible teaches about paying tithes. Let us prayerfully study the truths found in this little work.
The concept of paying tithes is first encountered in Genesis 14:20. In this verse, the reader finds Abraham paying one tenth of all he has to Melchizedek, the priest of the Most High God. The unwary can easily understand this to be precedence for all future generations to follow. However, a careful examination of the facts will show otherwise. To begin with, Abraham was not under any law to pay tithes to Melchizedek. The law of tithing was not established until the Law of Moses. Also, the Bible student never reads where Abraham paid Melchizedek tithes again. So in this incident, Abraham’s paying of tithes was a one-time event. Therefore, this incident cannot be a model for all future tithe givers, and it is a matter of fact that no one I know of teaches the paying of tithes as a one-time event. It is not consistent to use Abraham as a model for paying tithes and not follow the same example he set.
Further considerations will cause the Bible student to compare the way Abraham gave tithes and the way Jacob gave them. Abraham gave one tenth of all he had as a one-time deal. It is possible that this could have included money. Jacob gave a tenth of all his income and it included nothing but his herds. Abraham gave of all and Jacob gave of what he received. The question yet remains, “What is the meaning of Abraham paying tithes to Melchizedek?” This answer is found in the book of Hebrews.
What the Bible teaches in Hebrews 7:1-9
For this Melchisedec King of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him; To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is King of peace; Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abideth a priest continually. Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils. 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: But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. And without all contradiction the less is blessed of the better. And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth. And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham.
A careful study of the above passage of scripture reveals the following concerning tithing. First, the Bible student learns that the law of tithing was given to the tribe of Levi according to the Law of Moses. Levi, being the tribe dedicated to the priesthood, were to receive tithes of the people. This ties the giving of tithes with the institutions associated with the ceremonial part of the Law of Moses. The ceremonial part of the law is the part fulfilled in Christ and does not have the binding elements of the law that is based on the moral code. An example of ceremonial law is keeping the Sabbath or offering lambs. Ceremonial law established the institution of the priesthood so the ceremonial aspects of the law could be carried out. The parts of the law establishing the priesthood and the support of it like the dress of the priest and tithing were eliminated when the priesthood was no longer needed. Killing and committing adultery are examples of the moral law. Both of these elements are found in the Law of Moses, but only the moral element is still in effect in the New Testament.
We also learn from the passage in Hebrews that Abraham giving tithes to Melchisedec shows that Melchisedec was a greater man than Abraham. It also shows that the priesthood of the tribe of Levi was an inferior priesthood to the priesthood fashioned after Melchisedec. This is shown in the statement that Levi, being in the loins of Abraham, paid tithes to Melchisedec through Abraham. The Bible student must notice that this payment of tithes occurs only once. It is included in the Biblical record to foreshadow the arrival of a greater priesthood than the one that will be established by the Law of Moses. It was not a commandment to pay tithes or to establish the law of tithing.
The law of tithing was established in the laws that God gave to Moses. Though we have evidence that tithing was done prior to the Law of Moses, we do not have evidence that tithing was done by obligation. This obligation is not only made in the Law of Moses, but the Law of Moses gives the purpose of the law. A study of this law and its purpose makes it clear that for tithing to be practiced in the New Testament, a change of both the law and the purpose has to be changed. This does not occur in the New Testament. To understand this better, let us consider the following.
What the Bible teaches in Leviticus 27:30-34
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. And if a man will at all redeem ought of his tithes. He shall add thereto the fifth part thereof. 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. He shall not search whether it be good or bad, neither shall he change it: and if he change it al all, then both it and the change thereof shall be holy; it shall not be redeemed. These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai.
The twenty-seventh chapter of Leviticus deals with the law of redeeming. It is taking the law of redemption and shows how it applies to tithes. This passage of scripture is not discussing a different type of tithe. In stating this law, the Bible student learns several principles. First of all, tithes in Old Testament times were not money nor meant to be. There were the tithes of the land and the tithes of the flock. The tithes of the land included the seed of the land and the fruit of the trees. This tithe belonged to JEHOVAH and was holy. A person was able to redeem (or buy back) this tithe by adding one fifth of its worth to the total tithe. So in real terms, the law of redemption, as stated in this chapter, allows a person to refuse to give JEHOVAH a tenth of his herd or field. Instead, the person could give the monetary value of the tithe and add twenty percent to it and give it to the priest. The tithe of the flock or the herd was determined by counting the animals of the flock or herd and giving every tenth one to JEHOVAH. The Israelite was not to consider the quality of the animal given. However, if he did make a change of an animal, both the animal changed and the one being changed became holy. The animal could not be redeemed. The language in this passage is clear. Tithe was not money. However, tithe could be turned into money if the individual tithing added one fifth to the value of the tithe. Further study of this scripture shows that only the excess of the flock could be considered for tithe. Only the animals that passed under the rod were considered for the purpose of giving tithes. Any animal that has been consumed, sacrificed, or the firstling of the flock for the preceding three years was not counted. The tithe of the land does not include that which was consumed by strangers or was consumed before the harvest. In the case of the herd, if an animal did not pass under the rod, it was not included in the tithe. According to this passage of scripture, tithes are one tenth of one’s excess and not one’s income. Tithe is based on what one has and not what one earns. This passage of scripture concludes by telling the reader that this was the law JEHOVAH commanded to be given to the children of Israel. To make this law work in New Testament times, one must rewrite the law. However, to do so would be to add to God’s word. The scriptures strictly forbid this.
What the Bible teaches in Numbers 18:20-24, 26-28
And the LORD spake unto Aaron, Thou shalt have no inheritance in their land, neither shalt thou have any part among them: I am thy part and thine inheritance among the children of Israel. And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation. Neither must the children of Israel henceforth come nigh the tabernacle of the congregation, lest they bear sin, and die. But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance. 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. 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. And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress. 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.
This passage of scripture explains why tithes were required in the Old Testament. Jehovah commanded Aaron that he and the tribe of Levi would not receive an inheritance in the Promised Land. Instead, they were to receive a tenth of the wealth of Israel. God declared himself to be the inheritance of the tribe of Levi. The tithe was to be their payment for the service that they performed in the tabernacle. No other tribe in Israel had a right to serve God in the tabernacle worship rituals. Death was the means of punishment for anyone that sought to serve the tabernacle that was not of the tribe of Levi. So the paying of tithes had a definite function as prescribed by law. There is no way to apply this law to New Testament times without doing violence to the scriptures.
The paying of the tithe to the tribe of Levi is not to be confused with the payment of tithes to the New Testament ministry. The tribe of Levi, when used in their capacity as servants of the tabernacle, is a type of the New Testament believers. For only the pure in heart in these New Testament times can approach the true and Holy God.
To understand the use of the tribe of Levi to typify the New Testament believers, one must understand Malachi 3:3. In this verse the prophet declares that “he should be a refiner and purifier of silver: and he shall purify the sons of Levi and purge them as gold and silver, that they may offer unto the Lord an offering in righteousness.” The “he” here is prophetically speaking of Jesus Christ. The sons of Levi that Christ purified so they may offer unto the Lord an offering in righteousness are the New Testament believers. It is not possible for the tribe of Levi to typify the New Testament ministry because the New Testament ministry is not the only group to offer an offering in righteousness. One must understand that the tribe of Levi reaches its fulfillment in the true believer. This being the case, tithes have no place in the New Testament economy. The believers today have the command to “occupy until I come.” They dedicate themselves to serving God as they go about their everyday lives. This will be discussed later when the discussion describes the New Testament standard for giving.
The second part of this passage instructs the priests to take ten percent of the ten percent that they receive from the Children of Israel and offer that up to the Lord. Under the Law of Moses, no one was exempt from giving tithes except the widows and orphans. Nothing is recorded in the Law about them paying a tenth of the tithes that they receive. However, the priests were required to take ten percent of their tithe and offer that back up to God. There is nothing in the New Testament that requires the New Testament ministry to offer up one tenth of the money it receives. Furthermore, the tenth that the priest offered up to the Jehovah was offered up as a heave offering. The heave offering, being part of the sacrificial system that was eliminated with the sacrifice of Christ, is no longer in force. For one to truly practice giving tithes as outlined in the Old Testament, there must be a Levitical priesthood. One must also be able to offer the heave offering to fulfill all of the requirements of the law dictating the giving of tithes.
The Law Defines the Place Where Tithes Are to be Paid
And thither ye shall bring your burnt offering, 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: And there ye shall eat before the LORD your God, and ye shall rejoice in all that ye put your hand unto, ye and your households, wherein the LORD thy God hath blessed thee. Ye shall not do after all the things that we do here this day, every man whatsoever is right in his own eyes. For ye are not as yet come to the rest and to the inheritance, which the LORD your God giveth you. But when ye go over Jordan, and dwell in the land which the LORD your God giveth you to inherit, and when he giveth you rest from all your enemies round about, so that ye dwell in safety; 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: And ye shall rejocie before the LORD your God, ye, and your sons, and your daughters, and your menservants, and your maidservants, and the Levite that is within your gates; forasmuch as he hath no part nor inheritance with you. Take heed to thyself that thou offer not thy burnt offerings in every place that thou seest: But in the place which the LORD shall choose in one of thy tribes, there thou shalt offer thy burnt offerings, and there thou shalt do all that I command thee. Notwithstanding thou mayest kill and eat flesh in all thy gates, whatsoever thy soul lusteth after, according to the blessing of the LORD thy God which he hath given thee: the unclean and the clean may eat thereof, as of the roebuck, and as of the hart. Only ye shall not eat the blood; ye shall pour it upon the earth as water. 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: (Deut. 12:5-17)
The above passage of scripture was quoted to help establish that the perfect will of God for the Children of Israel was to have one location in the whole land that would be the center of worship. Besides being the place where sacrifices were to be made, it was also the place where tithe was to be paid. When the Bible student reads about the storehouse, he should know from this passage of scripture the only storehouse was located in the place where God would put his name. This place was established in the days of King David. The place was Jerusalem. There is not an injunction in the New Testament that directs the modern day saints to establish one place as the central place of worship. This helps the Bible student to understand that the payment of tithes was only intended while the Law of Moses was enforced.
What the Bible Teaches in 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.
The above passage helps to put the previous passage in the proper light to show the temporal nature of the paying of tithes. For in Nehemiah’s day, a person was put in charge of collecting the substance that the Law demanded that the people contribute. In the next chapter of Nehemiah, the Bible student learns that the people stopped paying their tithes and the Levites had to go back to the field. This was unacceptable to Nehemiah who took steps to correct the situation. However, in the New Testament, Paul worked with his hands so he would not be a burden to those he ministered unto. No one was charged with being disobedient in Paul’s day because the New Testament does not require that the ministry do nothing but sacred work. This is a marked difference between the Levites of the Old Testament and the Ministry of the New Testament.
Deuteronomy 14:22-29
Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. 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. And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose: And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee. 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: And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest.
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;
Amos 4:4
Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years:
These passages of scripture are very definitive of the use and purpose of the tithe. The Bible student learns that tithe is the fruit of the field and the fruit of the flock. The Israelite was instructed to take his tithe to the central place of worship. However, if the distance was greater than he was able to carry, he was to turn his tithe into money. This passage of scripture teaches tithe was not money. Instead, tithe was one tenth of an individual Israeli’s produce from the field and from the flock. From a Scriptural viewpoint, tithe was never money. Furthermore, when tithe became money, the Law instructed that the money was to be used to purchase whatever the Israeli lusted for. This is only true if he had to travel too far to take the tithe to the central place of worship. However, once the tithe was turned into money, the Israelite that did not pay the tithe had a responsibility to feed any widow, orphan, Levite, or stranger that came into his house. This was the purpose of the tithe in Old Testament Israel. However, in these modern times, people are encouraged to give ten percent of their income to some local congregation or headquarters to support the ministry. This has no Bible foundation in the New Testament. This is something that has been invented by men who have left the Scriptures and now are forced to modify them to achieve their purposes. Furthermore, if one continues to study this passage of Scripture, he will find that tithes were paid once every three years. However, tithes were not paid on income, but the wealth one has gained in three years. So, what people are doing in these modern times is only remotely related to the requirements of the Law of Moses. Even Jacob gave one tenth of what he had accumulated. The Old Testament Law and practice did not require that one give ten percent of what one makes before he pays anyone else. The Law did require that the firstling of the flock and the first fruits be offered to God every year. However, this was not the tithe. The law of tithe as taught in this passage of scripture was not a separate tithe for the widows and orphans. The payment of this tithe every three years provided for those who had a right for support as dictated by Moses’ law. So by considering the above passages of Scripture, it is easy to see the difference between what God requires and what man requires.
What the Bible Teaches in 2 Chronicles 31:5-12
And as soon as the commandment came abroad, the children of Israel brought in abundance the first fruits of corn, wine, and oil, and honey, and of all the increase of the fields; and the tithe of all things brought they in abundantly. 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. In the third month they began to lay the foundation of the heaps, and finished them in the seventh month. And when Hezekiah and the princes came and saw the heaps, they blessed the LORD, and his people Israel. Then Hezekiah questioned with the priests and the Levites concerning the heaps. And Azariah the chief priest of the house of Zadok answered him, and said, Since the people began to bring the offerings into the house of the LORD, we have had enough to eat, and have left plenty: for the LORD hath blessed his people; and that which is left is this great store. Then Hezekiah commanded to prepare chambers in the house of the LORD; and they prepared them, 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.
After a careful examination of the scripture listed above, one learns that tithe was not money. The passage shows how Hezekiah gathered the tithes into heaps to be stored in the temple. This is the storehouse that is made reference to in the scripture. The storehouse was not a local church building as indicated in the passage above. Instead it was a centralized place where the entire tithe was brought for the benefits of those who were entitled to it. The passage above also shows who was in charge of caring for the tithe. Be sure Cononiah and Shimei were not the local pastors of the temple.
Malachi 3:8-10
Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. 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.
This scripture is probably used more than any other scripture to convince people to pay tithe on their income. However, based on what has been discussed already, the Bible student should know that this was directed to the people who were commanded to pay tithes. This command did not go any further then the Old Testament. The children of Israel in Malachi’s day were guilty of robbing God. They were the ones who were not putting the tithes in the storehouse as they did in Hezekiah’s day. There are no storehouses in the New Testament age because the payment of tithes is not required. If offerings are paid, they should be paid according to the model set for us by the Apostle Paul. This model will be discussed later.
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.
Luke 18:12
I fast twice in the week, I give tithes of all that I possess.
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.
Teachers of error use the above quoted scriptures to confirm that the paying of tithes is still a New Testament requirement. Jesus told the scribes and the Pharisees “not to leave the other undone.” The other refers to paying tithes. What the Bible student should consider is that the scribes and the Pharisees were still under the Law of Moses until the resurrection of Christ. Since the law requires the paying of tithes by the Jewish people, Jesus is simply stating that they should obey that injunction of the Law. The point being in the above passage that the scribes and Pharisees were willing to pay tithes in honor of the Law but left off what Jesus called the weightier matters. He expected the religious leaders of his day to be faithful to everything the Law requires instead of picking and choosing.
If the Church and its leadership are not supported by tithes, what is the New Testament standard for giving? The following scriptures should be considered.
What the Bible Teaches in 2 Corinthians 9:6-7
But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.
The New Testament standards for giving are found in the New Testament because of a famine in Judah in the days of the early church. Paul did not advocate using the tithe to feed the hungry in Jerusalem. Instead, he encouraged the saints to give as they had purposed in their heart. He reminded the saints that “He which soweth sparingly shall reap also sparingly.” This principle explains why people who tithe receive such a blessing. They are not blessed because they give ten percent of their income. They are blessed according to how they give. The more one gives to the glory of God, the more one receives. So people are not being blessed because they pay tithes, but because they give willingly.
Paul reminds the saints not to give of necessity. In other words, Paul did not want the saints to give because they had to. The Old Testament Israelites had to pay tithes of necessity. The whole principle of doing in the New Testament is based on doing because of love, not because one must. This includes everything from loving one’s brother to giving of money.
What the Bible Teaches in 1Corinthians 16:2
Upon the first day of the week let everyone of you lay by him in store, as God hath prospered him, that there be no gatherings when I come.
To the same Church in Corinthia, Paul instructs the saints to save up whatever they were going to give till the first day of the week. This was the common day the saints met for the purpose of worship. Each individual would give according to how God had blessed him to do so. This is a far cry from tithes that was never money and was collected once every three years.
The passages of scripture cited in this study come to an undeniable conclusion. The Old Testament required the Children of Israel to set aside ten percent of their increase every three years and carry that increase to a storehouse in the same place the temple was constructed. This ten percent, or to use the Middle English word “tithe,” included all the cattle that passed under a rod and the fruit of the field. The purpose of this tithe was to provide for the tribe of Levi, widows, orphans, and strangers. While giving a tenth of the herd and the field was God’s way of providing for those without an inheritance in the Old Testament, the New Testament standard for giving requires the saints to give as the Lord has prospered them. It is the correct understanding of these principles of giving that prevents this Church of God preacher from teaching God’s people that the giving of tithes is a New Testament requirement.
New Testament Truth Concerning Paying of Tithes
by
Elder Aurelius Raines
Church of God
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