How much do you really know about tithing? By Roger Sapp

Take the following True or False quiz to see how much your really understand about tithing. We predict that many of you will be surprised. Record your answers.

True or False? 1. The Lord Jesus Christ would have tithed.

True or False? 2. Simon Peter, originally a fisherman, would have tithed of the fish that he caught.

True or False? 3. Everyone in the Old Testament seeking to obey the Law of Moses would have tithed.

True or False 4. Abraham tithed to Melchizedek in the same way that believers tithe to the Lord Jesus Christ.

True or False? 5. The Lord Jesus Christ taught His disciples that they should tithe.

True or False? 6. There are many examples of people tithing of their incomes in the Bible.

True or False? 7. The New Testament teaches that we should tithe to ministers in the same way that Jews tithed to the Priests.

True or False? 8. The Bible teaches that God’s standard for giving is ten-percent.

True or False? 9. The righteous poor tithed in the Old Testament.

True or False? 10. Since everyone is held to the same standard, tithing is fair to everyone.

True or False? Bonus Question. The Bible teaches that everyone should give ten-percent of their ongoing income.

Here are the answers.

True or False? 1. The Lord Jesus Christ would have tithed of His income. This one is false. The Lord Jesus Christ was a carpenter by profession and then after He became 30 years old He was a preacher and teacher. Neither of these professions was required by the Law of Moses to tithe anything.

True or False? 2. Simon Peter, originally a fisherman, would have tithed of the fish that he caught. This one is false also. Fishermen were not required to tithe anything either. There were only two kinds of professions in ancient Israel that were required to tithe. Farmers and husbandmen (shepherds and herders) were the only tithers in ancient Israel. They only tithed food.

True or False? 3. Everyone in the Old Testament seeking to obey the Law of Moses would have tithed. It should be evident by now that this one is false also. There were many people with other professions who were not required by the Law to tithe. For instance, the apostle Paul being a tent-maker was not required to tithe. In fact, none of the Twelve apostles would have been tithers because none of them came from the required professions.

True or False? 4. Abraham tithed to Melchizedek in the same way that believers tithe to the Lord Jesus Christ. This one is false also. Abraham’s tithe was very different than what the Church practices today. For instance, Abraham only tithed once. The Church tithes continually. Abraham tithed of the spoils of a war. The Church tithes of its income. Abraham had no increase because he gave the other 90% of the spoils of the war back to the original owner. The Church tithes of its increase. There is no commandment or any logic or indication in the New Testament that believers are to tithe anything to the Lord Jesus Christ. Believers are to give generously as God blesses them.

True or False? 5. The Lord Jesus Christ taught His disciples that they should tithe. False. Christ only makes two statements about tithing. Neither statement says that His disciples should tithe anything. Christ first statement is to the Pharisees not to His disciples. In that statement, Christ says that the Pharisees should continue to tithe food not money. He also says that this tithe of food is a part of the Law and says that it is not even an important part of the Law. His other statement is about a self-righteous Pharisee bragging that he tithes. Christ says that the other man who was not tithing who humbled himself was justified in the sight of God. The self-righteous tither was not justified in the sight of God.

True or False? 6. There are many examples of people tithing of their incomes in the Bible. False. In 4000 years of recorded biblical history there is not a single example of what the Church practices today in tithing money. There are two one-time acts of tithing recorded before the Law. Neither man, Abraham or Jacob, seems to think that they should continue this process beyond the one-time act. Neither man is tithing of their income since each is only involved in a one-time act. Abraham is tithing of the spoils of a war. All the other tithing recorded in the Bible is found in the Law of Moses. In the Law, money was never used to tithe only food. In fact, when someone wanted to use money rather than bring the produce to Jerusalem, God required a 20% penalty to be added. In other words, God discouraged the tithing of money.

True or False? 7. The New Testament teaches that we should tithe to ministers in the same way that Jews tithed to the Priests. False. The New Testament has nothing at all to say about this. This is extra-biblical logic that is not found in the New Testament. In fact, the Book of Hebrews makes it clear that believers are not of the Levitical order of priests. Believers are of a higher order, the order of Melchizedek.

True or False? 8. The Bible teaches that God’s standard for giving is ten-percent. False. Neither the Old Testament or the New Testament teaches this. This is extra-biblical logic again. First of all, the food tithe in the Old Testament was not ten-percent. It was actually more like 23% annually on average. There were three tithes in the Law of Moses. The first tithe was paid only by agrarian families three times yearly to the Priests in Jerusalem. The second tithe was saved by the agrarian families to support this annual trip. It was called the festival tithe. It was for a family vacation. The third tithe was given every three years to the local storehouse, so it amounted to about 3% annually. This was the poor tithe collected for those in need. This is the tithe that Malachi wrote about. None of these tithes were money. They were only food. Those who earned their livings by other occupations did not pay a tithe of anything. However, they did give offerings required by the Law some of which were in silver, gold, bronze and copper coins. Nowhere does the New Testament change this legal obligation of tithe food for some agrarian Israelites in the Law to money tithing for all Christians.

True or False? 9. The righteous poor tithed in the Old Testament. False. The poor had no harvest or flocks to tithe from. They were able to glean the corners of the field of those who were more prosperous.

True or False? 10. Since everyone is held to the same standard, tithing is fair to everyone. False. Tithing is incredibly unfair. Ten-percent of the income of a poor person is a great burden, while ten-percent of the income of a rich person may be no burden at all. If a person only has a $1000 a month income, then $100 of that income will affect their lifestyle and may even impact their ability to take care of their children’s basic needs and pay their bills. If a person has a $10,000 a month income then giving $1,000 per month should have little affect on their lifestyle since they should have a good amount of disposable income beyond their basic needs. If a person has a $100,000 a month income, then $10,000 a month has no appreciable affect on their lifestyle at all.

True or False? Bonus Question. The Bible teaches that everyone should give ten-percent of their ongoing income. False. The modern practice of tithing has five basic elements expressed as everyone gives 10% of ongoing income. How do Bible facts about tithing actually fit with this teaching? Lets compare and contrast the modern teaching of tithing with the Bible.

Everyone gives 10% of ongoing income. Considering the Everyone element. The two events before the Law do not support the idea that everyone should pay tithe. Only Abraham and Jacob in each situation are paying tithe. Genesis doesn’t record anyone else tithing. Abraham and Jacob don’t seem to teach their children to tithe. One of Jacob’s children, Joseph, is a particularly righteous man. In the more than ten detailed chapters devoted to Joseph, we don’t discover him tithing either. Not everyone tithed in Genesis before the Law.

In the Law of Moses, not everyone was required to tithe or give firstfruits. Only those who were actually growing food or raising sheep or cattle were required by the Law to tithe the food or present firstfruits. People from other occupations were not required to tithe since they had no harvest or growth of flocks to tithe or to present firstfruits from. Not everyone tithed food who lived under the Law. No one under the Law tithed money at all.

Christ has only a few words to say about tithing. In those words, Christ does not say that everyone should tithe. He says that unbelieving Jews living under the Law should tithe food if they are growing it. He mentions three food plants. Christ is not addressing His disciples. He is addressing unbelieving Pharisees.

The apostle Paul does not teach that everyone is obligated to tithe or to even to give. He teaches that giving is completely voluntary. The first apostolic council in Acts Chapter 15 does not say that Gentile believers should tithe either. There is absolutely no evidence that any Gentile Christian in the First Century ever tithed anything.

Everyone gives 10% of ongoing income. Considering the gives element. The two events before the Law do seem like giving. They are both voluntary acts. God does not require either man, Abraham or Jacob, to give anything. While this does on the surface seem to support the tithing teaching, it actually contradicts some aspects of the Tithing Obligation teaching. While the proponents of tithing teach that tithing is giving, they also often teach that tithing is required, that a tithe must be paid. Of course, this is a contradiction in their teaching. Something can be only given if it is entirely voluntary. If it is required, then it is, in this case, a fee for spiritual services or a religious tax. If some teach that a believer comes under a curse if they do not tithe, then they are not teaching giving but teaching paying an obligated tithe. Of course, they are right in one sense because they are often spiritualizing the Law of Moses to teach tithing.

Tithing in the Law of Moses was never giving. It was much more like paying taxes. The Law of Moses required tithing by farmers and husbandmen. They would not have seen their tithing as giving. There was nothing voluntary in their paying tithe. They would have been in violation of the Law if they had not done it.

Again, Christ has very little to say about tithing. He did say that Jewish people living under the Law pay tithe. Christ does teach a great deal about finances and giving but never instructs His disciples to tithe money or anything else. He does not instruct them to receive tithes either.

Paul writes a great deal about finances and giving but never instructs anyone to tithe or to receive tithes. The first apostolic council in Acts Chapter 15 is silent on the subject of tithing but is clear that Gentiles are not to keep any aspects of the Law of Moses. That would include tithing of anything.

Everyone gives 10% of ongoing income. Considering the 10% element. The two events before the Law of Moses do seem to support the idea that ten percent of something should be given. The number ten is the same. However, the other four elements are significantly different. This makes tithing being practiced by the Church very different from what is happening in Genesis. The only similarity is the ten percent number.

Christ does validate the ten-percent number but only for Jews living under the Law of Moses. He tells the Pharisees that they should pay tithe, ten percent, of their produced food. He also tells them that paying ten-percent is not a weighty matter of the Law. In saying this, Christ does tell us that tithing is a matter of the Law.

The apostle Paul repeatedly warns believers about the curse of the Law. Gentile believers should not attempt to keep any aspects of the Law. Believers are not required to give ten-percent of food or anything else. The writings of the other apostles, James and Peter, are silent about Christians giving ten percent of food or anything else.

Everyone gives 10% of ongoing income. Considering the ongoing element. The two examples before the Law of Moses do not reveal the practice of on-going tithing. They both appear strongly to be one-time acts. In the case of Jacob, we don’t know exactly what he did but it does seem that he is promising to tithe once if God blesses him. The Church’s practice of ongoing, repetitious tithing simply cannot be validated by two one-time acts.

The only place in the Bible where ongoing, repetitious tithing can be found is in the Law of Moses. Those who were farming or practicing husbandry in Israel had a lifetime obligation to tithe the food that they produced. This ongoing food tithe to support the Mosaic Levitical ministry is often spiritualized to justify repetitious money tithing in support of Christian ministry. This justification is not found in the New Testament.

Christ’s statement about tithing reveals that the ongoing tithing of food is under the Law. Christ says nothing about His disciples practicing ongoing tithing of anything. While the writings of the apostles in the New Testament often speak of generous giving, they are silent about ongoing tithing of anything. The first apostolic council is also silent about ongoing tithing of anything but releases Gentile believers from any aspects of keeping the Law of Moses.

Everyone gives 10% of ongoing income. Considering the income element. Abraham tithes on the spoils of war, not his entire income. Abraham tithed the captured belongings of his defeated enemies. Additionally, Genesis reveals that Abraham didn’t even keep the ninety percent that was remaining. He returned those possessions to the King of Sodom. Abraham’s income, his possessions or any part of his own wealth wasn’t involved at all in his tithing. He had no increase to tithe on. In Jacob’s case, we don’t know exactly what he did since all Genesis records is his promise to God. In other words, there is no support in the events before the Law that Christians should give ten percent of their ongoing income.

Nearly everyone that teaches tithing resorts to using the Law and prophets under the Law to teach it. Those that teach Christian tithing from the Law often neglect to reveal that only food produced was tithed on but never money. Only those who earned their livings by producing food tithed at all. Those Israelites who earned money by other means such as tent making, weaving, carpentry, money lending, fishing or many other occupations never tithed on their incomes since it was not commanded of them.

Christ does not change tithing food to tithing money. The writings of the apostles do not change tithing food to tithing money. The apostolic council releases the Gentile believers from any keeping of the Law. They certainly do not change tithing food to tithing money. The book of Hebrews does mention the Old Testament tithing of food but does not validate tithing money for believers today.

Finally, it should be obvious to the reader that this doctrine is pieced together from these various passages. Not a single passage in itself actually teaches what the Church practices today. Spiritualization of the Law is used to teach tithing. Reasoning that is not found in the Bible is used to justify Christians embracing a legalistic practice from the Old Testament. In more than 4000 years of recorded Biblical history, there is not a single recorded example of tithing that is similar to what the Church practices today. We recommend that every Christian renounce this unscriptural practice and reject any lingering fear, guilt or condemnation! God’s children have no debt to their Father to pay other than thanksgiving and praise. Their elder brother, the Lord Jesus Christ, has paid in full the debt. Christ will build His Church but only with the truth. He needs no help from a false doctrine that puts the Children of God under bondage and the curse of the Law. The children are free! (A portion of this article was taken from Dr.Sapp’s book "The Children are Free" the third book in the "Paid in Full" Financial Series. This book examines in great detail the teaching of tithing.) The CD series below goes through the 10 questions above. It is a good way to explain to someone why tithing is not God's way

The trial of Pastor Jones

Judge: Mr. Jones you have been charged with multiple counts of extortion. Your crime spree covers 20 years and thousands of victims. You have defrauded people out of their money with fear and manipulation, telling them they had to tithe 10% of their income to your church and that God would bless them if they did. You also told them that if they didn't tithe God would curse them. How do you plead?

Mr. Jones: I plead not guilty your Honor, I have done nothing wrong. I have only preached what the Bible says. In the Bible Abraham tithed to Melchizedek and God blessed him for his faithful giving. The Bible even says he was rich in silver and gold.

Judge: Is it not true, Mr. Jones, that in Genesis chapter 13 verse 2 the Bible says Abraham was rich with livestock, silver and gold?

Mr. Jones: Yes, you are exactly right, that's what I just told you.

Judge: Ok, we read about Abraham being a rich man in chapter 13 but it is not until Genesis chapter 14 that we read about Abraham's tithe to Melchizedek. So Abraham was already a rich man before he tithed to Melchizedek, wasn't he?

Mr. Jones: Yes, I suppose you are right.

Judge: So his riches were not the result of his tithe to Melchizedek?

Mr. Jones: No.

Judge: Mr. Jones, you also say God blessed him for his faithful giving. How many times is it recorded that Abraham gave tithes to Melchizedek?

Mr. Jones: Well, just once.

Judge: So the Bible never said that he gave week after week?

Mr. Jones: No it does not.

Judge: Where did Abraham get the things that he gave to Melchizedek?

Mr. Jones: Well the Bible says it was from the plunders of war?

Judge: So you are telling me that he gave from the plunders of war?

Mr. Jones: Yes that's what the Bible says.

Judge: So he basically took things that were not really his in the first place and gave them as the tithe?

Mr. Jones: That is what the scripture seems to indicate.

Judge: Is it recorded that he ever took anything from his own possessions
and tithed them to Melchizedek or anyone else?

Mr. Jones: I guess not

Judge: You guess not, you are a Pastor and you are only guessing, is it or
is it not written that he ever gave any of his own possessions as a tithe to
anyone?

Mr. Jones: No it is not written anywhere that I have seen.

Judge: Is it recorded as to what exactly Abraham did give Melchizedek?

Mr. Jones: I believe it says plunder?

Judge: So plunder could be any number of things?

Mr. Jones: Yes, I suppose

Judge: It could have been food, cattle, sheep, the people's
possessions or any number of things. It does not say it was all money
correct?


Mr. Jones: Yes you are correct, it does not say just money

Judge: As a matter of fact money is never mentioned in that account at all
is that correct Mr. Jones?


Mr. Jones: Yes your Honor, money is never mentioned just goods and food and
people.

Judge: So there is no way you can say with any certainty that Abraham in
fact gave Melchizedek any money at all?


Mr. Jones: That is right.

Judge: I only have one last question for you Mr. Jones, did God command Abraham to give this plunder tithe to Melchizedek?

Mr. Jones: No, it appears that he did this voluntarily.

Judge: So are you trying to tell me that because of this voluntary, one time gift by Abraham, that may not have even consisted of money, all Christians everywhere are obligated to bring 10% of their weekly paycheck to a local church?

Judge: Considering all the evidence I would say you are beyond any shadow of a doubt guilty of deliberately trying to make the scriptures says things they have not said for financial gain.

Mr. Jones: Ok your Honor, I can see how foolish I was to try and use the story of Melchizedeck to try and get the people to tithe money. But there are many other verses that will support my belief on tithing. Jacob said he would give God 10% of everything. I think we should follow his example.

Judge: Let's see what Jacob said. Please read the verse you are talking about for me Mr. Jones.

Mr. Jones: In Genesis chapter 28 starting at verse 20 it says. Jacob vowed a vow, saying, "If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and clothing to put on, so that I come again to my father's house in peace, and Yahweh will be my God, then this stone, which I have set up for a pillar, will be God's house. Of all that you will give me I will surely give the tenth to you."

Judge: You said we should follow Jacobs's example, is that right Mr. Jones?

Mr. Jones: Yes that is right, he vowed to give a tenth and we should too.

Judge: Let me point out one thing for you Mr. Jones, Jacob said he would Give God a tenth, ONLY if He blessed him first. So as you said previously, we should follow Jacob's example and tell God that we will only give him a tenth if he blesses us first. Is that right?

Mr. Jones: That is not what I meant.

Judge: What did you mean then?

Mr. Jones: That we should give God a tenth also.

Judge: There you go again, trying to make the scripture say what you want it to say for your benefit. I would also like you to tell me the scriptures that say that Jacob kept his vow with God. I would also like to know where he gave the tenth to because there was no temple or levites to give it to at that time.

Mr. Jones: I can not think of any scriptures that say where or if he ever tithed after his vow.

Judge: It seems fairly obvious to me that Jacob made a voluntary and conditional vow to God. This in no way can be used as a reason to demand others to bring their income to you or any other place.

Mr. Jones: I do have a few more scriptures that I believe will show that we are supposed to tithe.

Judge: You have not said anything yet to convince me one little bit that people are obligated to tithe money to the local churches and that you were justified in what you were doing. You have taken scripture and misapplied it to your beliefs and for your gain. But in order to be fair to you I will allow you to present more evidence.

Mr. Jones: In the book of Malachi chapter 3 starting at verse 8 it says, will a man rob God? yet ye have robbed me. But ye say, In what 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 store-house, that there may be food in my house, and prove me now with this, 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. So you see your Honor, we are commanded to bring the tithes into the storehouse or God will curse us.

Judge: Answer me this Mr. Jones, were you aware that God never required anyone to tithe money?

Mr. Jones: No I didn't know that.

Judge: The tithe spoken of here was always edible products never money.

Mr. Jones: well your Honor that is because they didn't have money at the time so God had them tithe food instead.

Judge: Not true, money is first mentioned in Genesis and Malachi was written hundreds of years later. God had them bring food in so that the levites, the fatherless and widows may eat and be satisfied. The tithe was used mainly to take care of people. Also notice it says in the verse you quoted, that there may be food in my house. How do you completely overlook the word food in those verses?

Mr. Jones: I don't know

Judge: I also want you to know that these verses speak to people under the Old Testament law. As you may or may not know Jesus fulfilled the law, it is no longer binding. Tithing was part of that law that has been abolished.

Judge: Once again you have tried to completely take a scripture out of context and apply it to others for your benefit. Can you give me a single scripture where God changed the tithe from food to money?

Mr. Jones: I do not know of any.

Judge: So if God never changed it from food to money who did?

Mr. Jones: Man must have.

Judge: So far all you have done Mr. Jones is take Old Testament scriptures out of context and try to apply it to believers under the New Covenant. Is this all the proof you have?

Mr. Jones: I do have a New Testament scripture that will show that Jesus told us to tithe.

Judge: Ok let me hear it.

Mr. Jones: Jesus said in Matthew 23:23 "Woe to you, scribes and Pharisees, hypocrites! For you tithe mint, dill, and cumin, and have left undone the weightier matters of the law: justice, mercy, and faith. But you ought to have done these, and not to have left the other undone. See Jesus said we should be tithing.

Judge: Let me ask you a question, who was Jesus talking to?

Mr. Jones: The scripture says the scribes and Pharisees.

Judge: Are you a scribe or Pharisee?

Mr. Jones: Of course not.

Judge: Jesus also said in that passage, you have left undone the weightier matters of the law. Are we under the law Mr. Jones?

Mr. Jones: No.

Judge: Why not?

Mr. Jones: Because Jesus fulfilled it.

Judge: When did Jesus fulfill the law?

Mr. Jones: When He was crucified.

Judge: So the law was still in effect until Jesus death?

Mr. Jones: That is correct.

Judge: I think you know where I am going with this don't you?

Mr. Jones: Yes your Honor. Since Jesus had not yet been crucified and the law was still binding the Pharisees were required to tithe because it was part of the law. Once the law ended, tithing ended also.

Judge: I want you to take a look at that verse again. Also tell me, what were they tithing?

Mr. Jones: The scripture says it was mint, dill and cumin.

Judge: Is money mentioned?

Mr. Jones: No it was not.

Judge: Once again it was edible products that they were tithing, not money. Do you have anything else you would like to say?

Mr. Jones: If people only tithed edible products like the scripture says, then how would the church survive? We have our mortgage payment, utility bills, my salary and a host of other things that we have to pay each week. We depend on the money from the people.

Judge: The need does not justify the means. In other words, just because you have all these debts does not give you the right to twist and manipulate scripture and cause people to give under fear of being cursed by God to meet your needs. In closing, let me recap a few things for you Mr. Jones. The tithe was never money; the tithe was an Old Testament law, which is no longer binding. When it was binding the tithe was used to take care of people, not buildings. We are under a new covenant now. Paul instructs the Corinthian believers how they are to give. He says in second Corinthians chapter 9 verse 7, Let each man give according as he has determined in his heart; not grudgingly, or under compulsion; for God loves a cheerful giver. So each believer is supposed to give as he or she has determined in his or her heart. If you are trying to make people give under the threat of being cursed or any other reason you are wrong. Someone can not give cheerfully if they are being forced to give. If your church can not survive on freewill offerings maybe God is not part of your church at all.

Mr. Jones: I never realized all these things, I have always been taught that we had to tithe money to the local church and that is what I have always taught. I can see now that I was completely wrong. I did not study the scripture for myself, I only took mans word for it. Yes I am guilty. I will not teach this error anymore.

Judge: Mr. Jones, I can see that you done this in ignorance and are repentant, this court will not hold you accountable. It is your responsibility to know the truth. I would advise you and everyone else in this courtroom to really start studying the Bible and seeking God on the subject of tithing and your eyes will be open. Do not just take mans word any longer. Start seeking God as to how and where He would have you give. Court adjourned.

New Covenant Giving

The New Covenant has a higher financial commitment than the tithe, but it's based on a completely different paradigm. Tithing is never mentioned as an instruction to New Covenant believers—not as a law, a principle, or a voluntary practice. The apostles exhorted believers to give financially, but it had nothing to do with tithing. When they instructed believers to assist the poor, the widows, and the fatherless and to support the ministers of the gospel, they never quoted scriptures about tithing.

Paul wrote more on the subject of financial giving than the other writers of New Testament epistles. When he instructed believers about their obligations to give financially he quoted Old Testament scriptures to support his teaching, but not the ones about tithing. There is no basis to say the New Testament church considered tithing to be the pattern for financial stewardship. There is no scriptural evidence to say the apostles considered tithing to be an eternal principle for all ages or the key to financial blessing for Christians.

In 1 Corinthians 9, Paul presents an extensive teaching on why ministers of the gospel have a right to be supported financially and why the body of Christ is obligated to do so. He appeals to several theological arguments to prove what he is teaching. This would be the perfect opportunity for him to quote a verse on tithing as the scriptural authority for what he is saying but he doesn't.

In 1 Corinthians 9:7 he begins his instruction by appealing to common sense.

Who goeth a warfare any time at his own charges? who planteth a vineyard, and eateth not of the fruit thereof? or who feedeth a flock, and eateth not of the milk of the flock?

In verse nine he refers to the Law of Moses which says: “Thou shalt not muzzle the ox when he treadeth out the corn.” (Deut. 25:4)

In verse thirteen of 1 Corinthians 9, Paul refers to the Old Testament principle that those who serve in the temple and at the altar are ordained to partake of those things that are brought as sacrifices and offerings. In verse fourteen he quotes the words of Jesus:

Even so hath the Lord ordained that they which preach the gospel should live of the gospel.

This is a reference to what Jesus told the disciples when he sent them out. (Matt. 10:10, “…for the workman is worthy of his meat,” and Luke 10:7, “…for the labourer is worthy of his hire.”)

In 1 Timothy 5, Paul teaches believers to support the ministers of the gospel. He again quotes Deuteronomy 25:4 and the words of Jesus but he says nothing about tithing.

Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine. For the scripture saith, Thou shalt not muzzle the ox that treadeth out the corn. And, The labourer is worthy of his reward. (1 Tim. 5:17–18)

Jesus also said many things on the subject of giving that were not based on tithing. A thorough study of all the New Testament exhortations that apply to financial giving reveals a different perspective than what is often preached today. Jesus himself is the highest example of the motivation and purpose of all giving. He gave because he loved and he gave to bless.

The church does not need tithing to finance the work of God on earth. New Covenant giving is based on a better process. The born-again Christian is one with Christ and owned by him. His new nature is to live for Christ with all of his heart, mind, soul, strength, and money.

The following list includes some of the scriptural exhortations and perspectives related to giving in the New Testament. These can be applied to financial giving in the church today. Many of these are often overlooked because of the preoccupation with using the Old Covenant principle of tithing to motivate people.

  1. To give glory to God.

Matthew 5:16; 2 Corinthians 9:13.

  1. To express the nature of God.

Matthew 5:42, 45; Luke 6:35; 2 Corinthians 9:9.

  1. You have freely received.

Matthew 10:8; 2 Corinthians 9:15.

  1. The workman is worthy of his hire.

Matthew 10:10; Luke 10:7; 1 Corinthians 9:4–14; 2 Corinthians 11:8.

  1. It's a family responsibility.

Matthew 15:3–6; Mark 7:9–13; 1 Timothy 5:8–16.

  1. To show compassion.

Matthew 15:32, 18:27; Mark 8:2.

  1. To have treasure in heaven.

Matthew 19:21; Mark 10:21; Luke 12:33, 14:12–14, 18:22.

  1. Do it as unto the Lord.

Matthew 25:40,45; Luke 8:3, 19:31; Colossians 3:23.

  1. To follow the example of Jesus.

Mark 8:34–35; Luke 9:23–24; Ephesians 5:2.

  1. To obey the Lord.

Luke 6:30; 2 Corinthians 9:12–13.

  1. It shall be given unto you.

Luke 6:38; 2 Corinthians 9:6–11; Galatians 6:7–9; Ephesians 6:8; Philippians 4:10–19.

  1. To keep a pure heart.

Luke 11:41; 1 Timothy 6:10.

  1. To be a good steward.

Matthew 25:14–30; Luke 12:42–48, 16:9–13, 19: 12–26; 1 Corinthians 4:2; 1 Peter 4:9–10.

  1. To promote God's kingdom.

Luke 18:29; Philippians 1:3–5; 2 Corinthians 8:1–5, 11:7–9.

  1. To show love for the brethren and all men.

Acts 11:29; 2 Corinthians 8:8, 24; 1 John 3:16–18, 4:11; 3 John 5–6.

  1. To support the weak.

Acts 20:35; Galatians 6:2; 1 Timothy 5:16; James 1:27, 2:15–16.

  1. It's more blessed to give than to receive.

Acts 20:35.

  1. It's an obligation to those who minister to you.

Romans 15:25–27; 1 Corinthians 9:11; Galatians 6:6; 1 Timothy 5:17–18; 2 Timothy 2:6.

  1. It's a response to the grace of God.

1 Corinthians 16:1–3; 2 Corinthians 8:1–9.

  1. To minister to the other members of the body.

2 Corinthians 8:4, 9:1; Galatians 6:10; Ephesians 4:28.

  1. For a future reciprocation.

2 Corinthians 8:14–15.

  1. As you purpose in your heart.

2 Corinthians 9:7.

  1. It's a good work that we were created for.

Ephesians 2:10; 1 Timothy 6:17–18; Titus 3:8, 14; Hebrews 13:16; James 2:14–26.

  1. To bear fruit.

John 15:1–16; Romans 15:28; Philippians 4:17; Colossians 1:10.

  1. To keep our trust in God.

Mark 10:23–25; Philippians 4:19; 1 Timothy 6:17.

  1. To enter into the true life.

1 Timothy 6:19.

Tithing, the old lie that could send you to hell

At Mt. Sinai, God made a covenant (A testament) with the children of Israel, it eventually came to have 613 laws, everyone of which had to be obeyed to avoid having a curse put on them. The curse of the law. Under the law, Israel could not eat certain foods, such as pork or fish without scales, and they were required to be circumcised. The law called for the stoning of adulterers and homosexuals, it also forbade them to eat with gentiles. The law also called for Israel to pay tithes (Always edible substances). As noted above, there were 613 laws in total. The nature of the law called for absolute obedience to all 613 parts: to violate just one law was to violate the whole law as seen below.

"Cursed be he that confirmeth not all the words of this law to do them." Deut. 27:26

This is confirmed in the New Testament as well in regards to the nature of the old law

"Cursed is every one that continueth not in all things which are written in the book of the law to do them." Gal 3:10

But have you ever noticed that of the 613 laws given to Israel the modern day church leaders (for the most part) say that we are free from all the old law except for the two that puts money into the church and into their pockets: The Sabbath law and the tithing law.

"...shall they with feigned words make merchandise of you..." 2 Peter 2:3

And it would seem to me that many are using this "Tithing Law" to make merchandise (get money from) the children of God just as the word said they would.

How could paying tithes land someone in hell?

When you read the book of Galatians you will find that Paul told some gentiles whom he had led to Christ that if they obeyed any part of the old Jewish law, including the law of circumcision, in order to be right (justified) with God, they have fallen from grace.

4"Christ is become of no effect unto you, whosoever of you are justified by the law; ye are fallen from grace". Gal 5:4

Now any pastor or bible scholar with any knowledge of the word at all will admit like circumcision, tithing was part of the law. Now if obeying the law of circumcision would cause gentile Christians of Paul's day to "fall from grace", one would have to conclude that obeying another old law; "The law of tithing" would have the same results on us today; that is to say, it will cause us to fall away from the grace of God. In other words, to start down the road to hell.

There is no command outside of the old testament law (which is no longer binding) that requires a Christian to tithe. Let me say that again so you will really get it. There is no command outside of the old testament law that requires a Christian to tithe. If you are trying to tithe you ARE trying to obey that law and are putting yourself in grave danger.

Don't be deceived

I have warned you of the danger in observing the law of tithing or any other old testament law for that matter. Please don't just go along with what your denomination, church or pastor has to say about it, they derive most of their income from people tithing. Of course they will tell you that you have to do it.

Open your bible and ask God to show you the truth. The book of Galatians is a good place to start.

The Tithe is Illegal

by Gary Amirault

When I say "illegal," I certainly do not mean from the government’s point of view. The American federal government has been extremely generous in allowing religious organizations almost free hands in their money raising endeavors, even to the point of giving them many kinds of tax advantages. By illegal, I mean that God never authorized Christian leaders to take a tithe from God’s people. One will not find the modern church tithe authorized in the Old Covenant, nor in the New Covenant. Certainly, church historians are in agreement, when they say that tithing was not practiced by the early believers.

The tithe is a subject that is very dear to most church leaders. Those denominations that can get their members to actually bring in a full 10% of gross income can create very powerful forces far beyond their strength in numbers. The leading "tithing" sects according to an article in Christian Ministry, are interestingly what Evangelicals would term "cults." The Jehovah’s Witnesses, Mormons, and the World Wide Church of God are the leading givers. The fourth is the Assemblies of God. Recently, the World Wide Church of God abandoned the tithe as un-Scriptural. Donations dropped 30 per cent in the first year. (While the article in Christian Ministry lists the Jehovah's Witnesses among leading tithing denominations, I've since been informed by that organization that Jehovah's Witnesses do not practice tithing.)

According to Newsweek, most church members give far less than 10%, most giving under 2 per cent. Not surprising is the fact that the poor give a far greater portion of their income than the rich. USA Today (Oct. 25, 1990) tells us that families earning less than $10,000 give 5.5 per cent of their income to charity (not necessarily to church). Families earning between $50,000 and $60,000 give only 1.7% of their earnings.

We hope to show in this book that while many church fund-raising organizations and Christian financial counseling ministries tell us that not paying "the tithe" is robbing God, the actual Biblical facts are that those who teach tithing as a Christian doctrine are, in fact, the ones who are "robbing God." As we go through this article, keep in mind the above statistic that the poor far out-give the rich percentage-wise.

I am going to make a statement that will probably shock many Christians who have been in church for a long period of time and feel they know the Bible pretty well. I hope this statement encourages the reader to "see for themselves" that this statement is 100 per cent Biblically true. My hope is that when we see how far off Scriptural ground we have come in such basic Christian teachings as giving, we will renew our desire to study to "show ourselves approved." Here is the statement: The tithe as taught by most Christian denominations as being 10 per cent of gross or net income is not contained on the pages of the Bible!

Many Christian publications say that those who do not tithe are robbing God and will suffer curses for not doing so. I am going to use one of them as an example of what Scriptures and reasoning are usually used to support the idea that the church is full of God robbers, that is, people who do not tithe 10 per cent of their income.

A booklet entitled Tithes, Offering, and Alms states: "Today many churches do not teach tithing because they do not want to drive people away. In reality they are robbing God’s people of their blessing. When tithing is not taught, they are allowing their people to ignorantly rob God. By this they allow the devourer to have free access to their people. Then the church and the people wonder why they are not being blessed. When God’s people return again unto God, He will return unto them as He has promised."

By this minister’s own reasoning then, the Churches of the world are full of "God-robbers." The vast majority of Christians do not even come close to giving ten per cent of their income. Most churches are overflowing with "God-robbers."

While this booklet Tithes, Offerings, and Alms deals with more than just the tithe, we will only focus on the tithe since that is the subject of this article.

I am not mentioning the author of this work hoping in days ahead he will see the foolishness of what he wrote.

In one small paragraph, this minister condemned to the devourer entire congregations who do not tithe. As long as people do not tithe, he says, they have turned their backs to God and He cannot bless them. They are God robbers! The booklet I just quoted is very typical of publications like this. They all refer to the same handful of Scriptures to justify their position.

I will use this one as an example of which Scriptures are used to support their view and then show how these Scriptures have not only been grossly taken out of context, but even these Scriptures out of context do not support the teaching of tithing being 10% of income.

We will then study the history of tithing in the Old Testament, the early church view on the subject, and what we believe is the correct Biblical view on giving.

What Saith the Scriptures?

Those who teach that Christians are obligated to tithe can be categorized into two main groups: 1. those who say we are still under the Mosaic Law or portions of it; 2. those who say the tithe is part of the Abrahamic Covenant which is pre-Mosaic. The latter group says the Abrahamic Covenant, being a covenant of faith, is valid for the church. They say Abraham was a tither. Therefore, we should tithe.

Let us deal first with the pre-Mosaic arguments. This teaching is used by those ministries who have taught the Mosaic Law is done away with and therefore cannot be put upon Christians. They are correct regarding the Mosaic Law having passed away.

(We cannot get into this subject fully because it would take up too much space, but a handful of Scriptures might be helpful to those who disagree on this point. See 2 Cor. 3:11,13; Hebrews 8:13; Gal. 4:21-26; really all of Galatians and Hebrews.)

Briefly, the Old Covenant (Mosaic Covenant) was a two-sided agreement between Israel and Yahweh in which Yahweh would bless them if they kept their part of the agreement and He would curse them if they didn’t. It was an all or nothing package. A person was not allowed to turn this agreement into a smorgasbord, picking and choosing what suited one’s religious diet. They could not choose what to keep and what to throw out. James 2:10 tells us that "whosoever shall keep the whole law, and yet stumble in one point, he is guilty of all."

Almost all denominations of Christianity have taken portions of the Mosaic Covenant, "Christened them," and added them to the New Covenant. Without being aware of it, this has made most Christians guilty of the whole Mosaic Law, which says it all must be kept. At the same time, they have "fallen from grace" because of mixing it with a covenant which no longer serves a purpose for those under the New Covenant. This is not to say that we cannot learn many wonderful truths from the Mosaic Law. We are just no longer in covenantal relationship with God through that covenant. We are in covenantal relationship with God through a New Covenant ratified by Jesus Christ, not Moses.

The fact that most denominations of Christendom have not understood this vital point has caused us to fall from "grace through faith," the very power of the New Covenant itself. What is tragic is that most Christians are not even aware of this "falling away" which has been going on for hundreds of years. Most denominations have mixed the Mosaic Covenant instituted by Moses with the New Covenant, which is the Law of the Spirit of life in Christ Jesus. (Rom. 8:2) One covenant brought death (and always will); the other brought Life. If you believe any of the Old Covenant is still binding to a believer in Christ, read what Paul has to say in 1 Corinthians chapter three verses four through eighteen about the cornerstone of the Mosaic Covenant, that is, the Ten Commandments. This should cure anyone of binding themselves to the "ministry of death." The consequences of this mixture have been catastrophic. A careful non-biased survey of church history should reveal what this mixture has produced. While this paper is not about Mosaic Law versus Grace, I felt the subject had to be touched somewhat. Back to the subject at hand.

Is the "tithe" Pre-Mosaic?

Now let us deal with the teaching that says that the Biblical tithe was pre-Mosaic.

Able

The first place we come across offerings of any kind is in Genesis 4:3-7. Cain brought forth an offering from the fruit of the ground to the LORD and Abel brought the firstborn of his flock and of their fat. The LORD respected Abel and his offering, but He did not respect Cain and his offering, which caused Cain to become very angry.

Most Christians who teach tithing would also consider themselves Bible literalists, that is, they are opposed to "spiritualizing" the Scriptures. However, when we get down to some of their pet doctrines, we find that literalists often quickly abandon their "literalism" and "spiritualize."

In Genesis 4:3, the passage mentioned above, there is not a hint as to the amount being offered. Both fruit of the ground and flocks are acceptable offerings. One could point out that Able brought blood and Cain did not. One could perhaps make something of the fact that Able gave of his "first-born" while nothing is said about Cain’s offering. We could attempt to "spiritualize" here, but if we let the Scripture stand as it is with a "literal" interpretation, we do not have a "Biblical tithe" here. We have two offerings; one acceptable—one unacceptable.

Abraham

We have to travel 2000 years ahead in history to find another trace of offerings to the LORD. We come to Abraham and His offering to Melchizedek, the king of Salem. I want to make an emphatic point here as we analyze this portion of Scripture. As I said before, literalists are not very literal. If true "spiritual" understanding comes from a "literal" approach, then Scriptures such as the following do not make much sense: "But the natural man does not receive the things of the Spirit of God, for they are foolishness to him; nor can he know them, because they are "spiritually discerned." (1 Cor. 2:14) If the Bible can be understood with the natural mind using a "literalist" approach to the Bible, then the above Scripture is not true. The fact is, the Scriptures and the things of God need to be "spiritually discerned." They are "foolishness" to the "natural mind." Even Christians can be naturally, carnally, fleshly minded. "And I, brethren, could not speak to you as to spiritual people but as to carnal, as to babes in Christ." (1 Cor. 3:1) A Christian, while claiming to be a literalist, who finds himself having to add to or subtract from Scriptures to make them fit into their doctrines, is still very carnal. The next portion of Scripture we will look at will bear this out.

There are those who say that, while we are not under the Mosaic Law, we Christians, are children of faith. Our father in this faith is Abraham. (So far so good.) Then comes the nice little carnal step which shows how unliteral "literalists" can be. They say that Abraham was a tither and therefore we must be tithers. Well, let us be literalists for a moment and look at that Scripture to see what it "literally" says.

The 14th Chapter of Genesis deals with a battle between 9 kings, five against four. The first part of Chapter 14, is very difficult to understand. The King James Bible does not tell us, but the Jewish Bible called the Tanakh (which is the Old Testament) tells us that some of the meaning of the Hebrew in this Chapter is uncertain. (It seems the Jews are more honest in their translating than some Christian Bible translators.)

Abram, with 318 of his men, went after the four kings who spoiled the king of Sodom and the king of Gomorrah. Abram defeated the kings, and set his nephew Lot free. On the way back with all the spoils of war, the king of Sodom met Abram in the king’s valley. Here a mysterious king of Salem, priest of the God Most High, brought out bread and wine and blessed Abram. Abram then gave a tenth of those spoils to Melchizedek.

At this point, the king of Sodom told Abram to take everything except the people. It is not clear in the text whose goods and people are involved here. The armies which Abram defeated had attacked several other kingdoms before they spoiled Sodom and Gomorrah. When Abram defeated them, he must have collected a tremendous amount of wealth plus people which could be turned into slaves.

One thing is clear in this passage, these "spoils" were not the property of Abram. They belonged to other kingdoms which were defeated by the previously mentioned kings. The dividing of all the "spoils of war" and the people is also not completely clear. One thing, however, is clear--Abram kept nothing! Furthermore, there is no reference in the Bible that Abram gave the king of Salem anything else, ever. In other words, there is no tradition prior to nor after this event of giving a tenth of the spoils of war to the king of Melchizedek. In addition, there is no directive anywhere in the Scriptures which grants the right for any human being to place themselves into the priesthood of Melchizedek commanding tithes of God’s people! The jump from this event to the modern day tradition of offering tithes to a pastor or head of an organization claiming this fulfills the event in Genesis is going way beyond literalism and way beyond "spiritualizing." It is nothing short of twisting the Scriptures for self-gain.

Let us also consider the fact that slavery was certainly a part of life in this region. Spoils of war included people. Are we to "tithe" captured enemies when Christian nations go to war?

The king of Sodom said Abram could keep all the goods, he just wanted the people. It is not clear which people he referred to. We may assume he was referring to his own citizens who were captured, but that would be mere conjecture.

There are many questions which can be asked about this mysterious passage, but there are some very clear points that can be made. Abram gave a tenth of these spoils of war to Melchizedek. If tithing is the issue here, then Abram had every right to keep the rest, but Abram gave it all back. He used a part to feed his army and he allowed three men to keep their share. Abram didn’t give a "full tithe" of ten per cent. Abram gave it all away!

"I will take nothing from a thread to a sandal strap, and that I will not take anything that is yours, lest you should say, ‘I have made Abram rich.’" (Gen. 14:23)

There is nothing here to indicate Abram gave a tenth of his personal possessions. Note Abram said, "I will take nothing that is yours." This shows he did not tithe his own possessions. It should also be noted, these spoils went to this mysterious king of Salem, not to a pastor, denominational headquarters, etc. There is not one record that Abram did anything like this again. There is nothing in the Bible up to this point to indicate that God wanted a tenth of everything a person owned. If He did want that, it seems it wouldn’t have been to difficult to simply state that He did, but He didn’t. Abram offered a free-will offering of spoils of war to a mysterious king.

If we take passages of Scripture such as the previous one which describes an event which occurred thousands of years ago in a culture totally foreign to our ways today, and say that we should do the same things, then we should be consistent. Why pick and chose those Scriptures which suit our carnal little minds? This Scripture taken literally means we will all starve to death. We end up with nothing! Furthermore, if we literally follow Abram’s example, we should be giving most of our earnings to the king of Sodom! Obviously, something else is going on here other than what tradition has taught us.

It is important not to take cultural traditions from generations thousands of years ago, and apply them to today just because they are recorded in the Bible. Abraham took several animals and cut them in half when making an agreement with God. Why do we not do the same in our modern cultures? Why are tithing teachers so selective as to which ancient traditions they wish to place upon the backs of God’s people? I suppose checks in the offering plate are more desirable and less messy than chopped up animals on the altar or in the offering plate. Just because the Bible records a practice done thousands of years ago, is not a good reason to continue the practice today. We must "rightly divide the Word of God."

There is another example of God’s people receiving spoils of war from which portions were divided into "offerings" to priests. Will we find this act consistent with what Abram did? Let us look at that event.

In Numbers Chapter 31, Israel "took vengeance for the Lord on Midian." (Num. 31:3) Twelve thousand Israelites went to war with Midian. First, they killed all the males. Forget the Geneva Peace Accord about proper treatment of prisoners. Kill them all! Remember how we feel when our troops are treated this way in war? We are outraged!

Next they took the women and children captive and brought them along with the rest of the spoils to Moses, Eleazar the priest, and all the leaders of the congregation. Now some ministers might be proud of a congregation such as this, but Moses was angry with them. "Have you kept the women alive?" he said. "Look, these women caused the children of Israel, through the counsel of Balaam, to trespass against the LORD in the incident of Peor, and there was a plague among the congregation of the LORD. Now therefore, kill every male among the little ones, and kill every woman who has known a man intimately. But keep alive for yourselves all the young girls who have not known a man intimately." (Num. 31:16-18)

Now we could talk about this passage of Scripture for days and still not run out of things to say, so we won’t analyze this incident beyond its relationship to tithing. Suffice it to say, that a minister who would try to bring the above command from the Lord into modern society, would find himself in jail or seated in the electric chair.

Just a few glances into the New Testament to see how Jesus treated Gentile sinners should shed some light on the difference between the Law of the Spirit of Life in Christ Jesus and the Law of Moses. What did Jesus do to the woman at the well who had 5 "husbands," was living with a sixth who was not her husband? Did He stone her? What about the woman caught in the very act of adultery? Did Jesus cast the first stone? Jesus never commanded anyone to kill anyone! Moses did. How should we as Christians treat our enemies? Do you remember? Could you, as a Christian, kill baby boys and women who were not virgins if your government or your pastor told you to do it? I hope not! These examples and dozens more throughout the books commonly, but incorrectly named The New Testament should reveal to us that the New Covenant and the Old Covenant are radically different!

"Count the plunder that was taken—of man and beast..." (Num. 31:26) We see that humans were counted as "plunder." Then the "plunder" was divided between those who went to war and those who didn’t. From those spoils, an offering was given. Those who went to war were to give one out of every five hundred persons, cattle, donkeys, and sheep to Eleazar the priest. Those who didn’t go to war had to give one out of every fifty persons, cattle, donkeys, and sheep to the Levites (ministers).

Unlike Abram’s offering to Melchizedek, a good part of their spoils had to be killed. Then they had to give two-tenths of one per cent to the high priest. Those who didn’t fight had to give two per cent to the Levites (ministers). If tithing was like what is preached today, or like the Abram incident, why does this incident totally contradict "ten per cent off the top?" Why do tithing teachers not refer to this Scripture and make it the standard for giving? Could it be the simple fact that ten per cent is much more than 2 per cent or two tenths of one per cent? These very commands were given by "the LORD to Moses." (Num. 31:25) They are God’s very words written in the Bible. Why do tithing teachers avoid reference to this passage of Scripture?

First of all, it totally contradicts their teaching. Furthermore, it reveals some aspects of Moses Law which they would prefer laymen not study too thoroughly. When a Christian truly begins to see the difference between the Old Covenant and New, deceitful ministers who use portions of the Old Covenant to hold God’s people in bondage, will become manifest. They do not want to be exposed.

We must go on. But I do want to point out that this portion of Scripture is full of spiritual truths which the "literalist mind" will never be able to learn anything from. This Scripture as well as all Scripture needs to be "spiritually discerned."

Why do those who teach and practice tithing no longer practice slavery, and the killing of women and children as revealed previously? Well, perhaps they do, but most of the slaves do not realize they are slaves to a system which places burdens upon the backs of God’s people that He never placed upon their backs! Few Christians are aware of how spiritually dead they really are until they come out of the graveyards in which they worship!

This passage of Scripture tells us the "spoils" had to be cleansed with fire and water. From a "spiritual" point of view, this speaks volumes. From a natural point of view, hygiene might be the best we can get from the passage.

Having been a part of quite a few churches, I have been amazed at some of the occupations many Christians are involved in. Many of these occupations clearly violate Old Testament Laws and the New Testament spirit. Yet I have not found too many ministers reject the money from these sources due to these people or their occupations being "unclean" from a Mosaic Covenant point of view. Spend a few weeks reading specific laws, and the penalties for breaking those laws found in the first few books of the Bible and then try to bring them into our present day cultural and religious societies. They just won’t work. Remember, one can’t pick and choose which laws to leave out. The Mosaic Law is a contract which one cannot break by deleting certain ordinances, rites, or commands. All must be kept in order to receive the benefits which God would bestow upon those who kept their part of the agreement. Furthermore, it was a national covenant. A single person’s sin could and did affect the entire nation. Please think this through. This is vitally important to realize.

Summarizing "Spoils of war"

So we have seen two accounts of how spoils of war were dealt with by God’s people. It should be pointed out that the incident with Abram was prior to God making a covenant with him. The Abrahamic Covenant is in Chapter 15 of Genesis. The tithe on the spoils given to Melchizedek is in Chapter 14. If God made a law that ten per cent of the spoils of war belonged to Him, then He must have changed the law in Numbers Chapter 31. But God never changed anything. The fact of the matter is there was never a law demanding ten per cent of income before or after Abraham, before or after Moses, before or after Jesus, or before or after any of them. It has never existed except under deceitful or ignorant or sincerely misled ministers claiming for themselves in the name of God what God has never given them the right to take.

The Abrahamic Covenant

The ratification of what we call the Abrahamic Covenant, or the Covenant of Faith is found in Genesis Chapter 15. Not one single word is found about tithing. Abram brought a three-year-old heifer, a three-year-old goat, a three-year-old ram, a turtledove, and a young pigeon. He cut everything except the birds in half, drove the vultures away, and fell asleep and beheld a great horror and great darkness. Then when the sun went down, "Behold, there appeared a smoking oven and a burning torch that passed between those pieces." (Gen 15:17) Here we have the ratification of the Abrahamic Covenant. Two lights passed between the animal halves while Abraham slept. Here is the Covenant of Faith ...all God. Man sleeps. Man can never enter into covenant with God because he will always break the covenant. God instituted the Mosaic Covenant to prove that. So then, in the Abrahamic covenant, we see a one-sided agreement, God agreeing with Himself, while Abraham slept. No tithe here. (By the way, a person who thinks they "decided" to follow Jesus, still doesn’t know what the Abrahamic Covenant is all about.)

Jacob

Returning back to our search for tithing in the Old Testament, we see the word tithe is found in Genesis 28:20-22. Jacob, the grandson of Abraham, spent the night at a place called Luz (almond tree). He had an incredible dream in which Yahweh reaffirmed the promise He made with Abraham. Jacob anointed the stone which was by his head when he slept and called the place Bethel, which means "house of God." At this point, Jacob tried to make a deal with God.

"If God will be with me, and keep me in this way that I am going, and give me bread to eat and clothing to put on, so that I come back to my father’s house in peace, then the LORD (Yahweh) shall be my God. And this stone which I have set as a pillar shall be God’s house, and of all You give me I will surely give a tenth to You." (Gen. 28:20-22) What we see here, is typical of Jacob, the heal-grabber, conniver before he became Israel, "a prince with God."

If Abraham had taught his children to tithe, then Jacob had no business trying to make a deal with God. "You take good care of me and I’ll give you back 10 per cent." Jacob, the heal-grabber made a conditional promise to God. We do not find God answering Jacob. (Jacob also called a stone which he anointed with oil the "house of God." Is that stone the "house of God?" If we are going to be literal, then let us be consistent. Either that stone is the "house of God," or Jacob still had some growing up to do spiritually.)

While we find Jacob playing "Let’s make a deal" with God, we do not find a single passage of Scripture which declares the deal was made or that the deal was to be passed on to his off-spring. There certainly is no indication whatsoever that any of His attempt to make a deal with God has anything to do with us apart from the fact that many of us seem to have the same nature Jacob had. We seem to play the same games with God that Jacob played. There are many truths we can learn from Jacob who would one day become Israel, but tithing is not something we can learn from him. There is not a single record that God commanded him to tithe and not a single record that he ever did.

Joseph

If there were ever an opportunity for God to conclusively show He was interested in 10 per cent of gross income, Joseph had a perfect opportunity to make it absolutely clear. If you recall, Joseph interpreted a couple of dreams foretelling 7 years of good harvest followed by 7 years of famine. Joseph, "a man in whom the Spirit of God is," (Gen. 41:38) told Pharaoh to set aside one fifth of the grain from the 7 years of plenty to carry them through the 7 years of famine. I am sure there are many great truths we could dig up in the 47th Chapter of Genesis, but we must stay on the topic of tithing.

As the famine grew, Joseph sold grain to those living in Egypt and Canaan, until "Joseph brought all the money that was found in the land of Egypt and in the land of Canaan." The famine continued. The Egyptians then sold all their livestock to Joseph. At the end of that year they came to Joseph again. This time he bought their land and their very bodies in exchange for food. At this point, the Pharaoh, through Joseph’s administration, owned everything in Egypt except the land of the priests. Pharaoh had given the priests an allotment of food throughout this time and they therefore did not sell their land.

Joseph had in that moment in history, a perfect opportunity to create a perfect economical system. What did he do? Did he institute a "tithe?" After all, if tithing was a God ordained system among the patriarchs, here was Joseph’s perfect opportunity to institute the system throughout all of Egypt. After all, Joseph’s descendants were going to spend the next several hundred years in Egypt. He had a perfect opportunity to create an environment in which Yahweh would bless them and not curse them. So, did he set up a tithe of 10 per cent of gross or net income? No! Joseph first of all did not give the Egyptian people their possessions back. Capitalism was out. He gave them seed to grow new crops on land which now belonged to Pharaoh. Then, from the harvest of the government-given seed, 20 per cent went to Pharaoh to do with as he willed. The citizens of Egypt were allowed to keep the other eighty per cent. The people remained servants of Pharaoh. (The term "servants" in the Old Testament usually meant "slaves.")

"And Joseph made it a law over the land of Egypt to this day, that Pharaoh should have one-fifth except for the land of the priests only, which did not become Pharaoh’s." (Gen. 47:26)

It should be pointed out that there is not even a hint in Scripture that Israel while in Egypt would be under a different system than the one Joseph set up. For those of you who do see types and shadows in the Old Testament, many see Joseph (increaser, adding) as a type of Jesus Christ. There is much to learn here, but tithing is not one of them.

Now twenty per cent, is a very reasonable and probably healthy tax to keep a government running. You see, most of the countries at this time were not structured anything like governments today. Those who teach tithing do not tell us that there was no such thing as separation of church and state at this time in history. The kings and Pharaohs were often recognized as gods. These kingdoms were theocracies. What the king collected from the people could be used for anything from building roads, paying teachers, making war or building temples. Like I said, there was no separation of church and state.

What Joseph set up, whether we like it or not, was an economic system which forbid private land ownership with a twenty per cent tax on grain. Keep in mind, the Spirit of God was in him.

We do not find a 30 to 40 per cent tax for the government, and then a ten per cent tithe for the priests (pastors). Joseph did not institute a 10 per cent tithe off the top because God did not require it! Pharaoh did, however, need funds to keep the government running.

Now that is the end of any Scriptures relating to anything close to what we would call tithing prior to the institution of the Mosaic Law. Clearly, if God had instituted a 10 per cent tithe prior to Moses, either the Biblical characters must have been unaware of it, or God did not make it very clear. The truth is, He never demanded or even suggested it.

The Mosaic Tithe

As we begin to try to decipher what tithing in Israel was all about after they left Egypt, keep James 2:10 in mind. This is a New Testament warning of the consequences of trying to mix the Old and New Covenant together.

"Whoever shall keep the whole law, and yet stumble in one point, he is guilty of all." The penalty is death!

The one who wants to put the Mosaic tithe on others will also have to stone their rebellious son or daughter (Deuteronomy 21:18-21). This would eliminate quite a few second-generation preachers. Preacher’s children are notorious for entering into much rebellion in their teen years due to having to project the right image all the time.

Anyone who has eaten a rare steak or catfish or shellfish is excommunicated from the congregation and separated from the blessings of God. (Lev. 17:14; Lev. Chapters 11 and 12) I won’t give all the references for some of the rest of these items tithe keepers must also keep. Leviticus and Numbers are full of laws most Christians would not like to place themselves under. Pork chops and bacon, of course, are definitely out. If your sister’s husband dies without producing children, her brother would have to give her children. Those who practiced a traditional Christmas would surely be guilty of idolatry and put to death. The images in most churches, especially those that have pictures of Jesus in them, would also qualify the pastors to be stoned.

I think you are beginning to get the point. Those who want to use the Mosaic tithing system to finance their churches and ministries are not willing to accept the rest of the package. I am afraid it was, is, and always will be a package deal, all or none. If you don’t believe me, see what Paul called the Ten Commandments in 2 Corinthians 3:5-7.

"Our sufficiency is from God, who also made us sufficient as ministers of the new covenant, not of the letter but of the Spirit; for the letter kills, but the Spirit gives life. But if the ministry of death, written and engraved on stones was glorious, so that the children of Israel could not look steadily at the face of Moses because of the glory of his countenance, which glory was passing away, how will the ministry of the Spirit not be more glorious."

And what was the glory of the Old Covenant, whose glory was passing away even as Paul was speaking? It was the ministry of condemnation! People who love to judge also love to condemn. They love to lift themselves up by putting others down. That is the ministry of the letter of the law; the ministry of condemnation; the ministry of death! And we wonder why there is so little life in the church.

I cannot get into a long discussion about Mosaic Law versus Grace through Jesus Christ. I just want to point out that Jesus Christ came to fulfill all the requirements of the Mosaic Law for us. The ultimate requirement of the Mosaic Law really boiled down to an eye for an eye, a tooth for a tooth, a life for a life. The sentence of death was on every single descendant of Adam. In Adam all died. It took the death of an innocent man to set those in Adam free. Life for life. All descendants of Adam (which is all mankind) died because of Adam’s transgression.

"For if, by the trespass of one man, death reigned through that one man, how much more will those who receive God’s abundant provision of grace and of the gift of righteousness reign in life through the one man, Jesus Christ. Consequently, just as the result of one trespass was condemnation for all men, so also the result of one act of righteousness was justification that brings life for all men." Romans 5:17-19

(We have a lot of material on the subject of Grace through Faith versus Mosaic Law. We will be happy to send some to the reader if requested.)

Jesus walked this earth for 30 to 35 years sinless. When He died, He took away the sin (singular) of the world. He set those who died in Adam free. One day we will all come to this realization. Today, very few Christians really realize the far-reaching consequences of the righteous act of Jesus Christ.

But let us assume I am wrong. Let’s say Jesus didn’t fulfill all the requirements of the Law and therefore we are still under the Mosaic Law. Even if that were the case, the tithe that ministers are demanding is still not found in Moses’ Law.

A trip into a handful of Bible dictionaries should cure anyone of the simplistic idea that there is such a thing as 10 per cent off the top to a priesthood. Harper’s Bible Dictionary under "tithe" on page 1078 tells us,

"Reconstructing a clear picture of the nature and function of tithing in biblical times is extremely difficult due to the conflicting accounts and the problems in identifying the dates and provenance of the texts. Apparently, tithing was understood and practiced differently at different times and localities throughout the Biblical period."

The above statement may come as a surprise to many people. This is very sad because it shows how little most of us know about the Bible. Many of those who teach tithing want it that way.

Brief History of the Mosaic Tithe

The five volume Dictionary of the Bible by James Hastings, under "tithe" tells us,

"The history of the tithe in Israel is in many respects obscure ... It is accordingly remarkable that no reference is made to tithes in the Book of the Covenant. This is usually explained on the theory that the tithes were originally identical with the first-fruits, and that the need of more strictly defining the amount that should be paid, led, in the later legislation, to the use of the term which had already been employed in the North Israel sanctuaries. W.R. Smith, on the contrary, thinks that the tithe was a fixed tribute, comparatively modern in its origin. At an earlier period the tribute took the form of first-fruits, which were a private offering. When this was no longer adequate to meet the expenses of a more elaborate cultus, the tithe was charged as a fixed burden on land."

Now this is most interesting. Experts in Old Testament studies tell us that tracing the "tithe" and how it was administered is "obscure." Yet many ministers quote two or three passages out of Leviticus, Exodus, or Malachi and tell us "ten per cent off the top and it should go to your local ‘church.’" Those of you who want to see for yourself rather than just believing a preacher because he said so, will discover the following:

Modern Jews do not tithe

Jewish Rabbis today (those who should know the Mosaic Law better than pastors), do not collect tithes because they know only Levites can collect the tithe. Because the genealogical records were destroyed in the destruction of the Temple in 70 AD, they cannot determine true Levites. They use a patron system of so many dollars for each seat in their synagogues to raise funds for the maintenance of their synagogues. Of course, the more prominent seats command a higher price, but they do not tithe. Now isn’t that amazing? I wonder how many ministers can prove biological descent from Aaron? Remember, this is not the priesthood of Jesus Christ.

Well, I think we have covered enough ground on true Biblical tithing to show that what is pawned off today as the "Biblical tithe" is not only unscriptural, it is outright deceit!

Now as I say this, I realize there are thousands of sincere ministers and laypeople who are teaching and practicing tithing. Please understand. I am not attacking you. It is very easy to pass on the traditions of men and find ourselves ending up very ignorant of the Scriptures and the ways of our Father. Many who are reading this right now are probably amazed at how little they actually knew about what the Bible has to say about the tithe. O.K. Now you know. Now you are responsible for what you know. Repent. Turn. He is there to forgive and He has the power to turn all things to our good, including our mistakes.

Some who are tithing may not feel as bad about giving the tithe as those ministers who taught Christians to do it. But when one sees how much evil rather than good those tithes have actually done, they may see that repentance and Godly sorrow is needed. Study the cartoon at the end of this book. Ask the Holy Spirit to show you how the religious system which instituted the tithe has created many obstacles for people coming to Christ. Furthermore, this system has prevented millions of Christians from entering into a deeper walk. It has prevented many Christians from entering into their gifts and callings. The tithing system has been used to institute a priesthood which is not lawful under the New Covenant. The system of tithing has been instrumental in creating a priesthood and laity structure which God did not intend under the administration of Grace. It has hindered millions of poor people from entering churches. The methods used to extract the tithe from people have turned many away from Christianity. Those who are proud "tithers" must see their participation in such a system is really nothing to be proud of. We have a very merciful Father Who is able to deal with our self-righteousness and haughtiness in just the right way. But we must come to Him allowing Him to reveal the error of our ways. We must become poor in spirit and humble of heart. And we must repent...turn from our dead traditions.

In analyzing that booklet Tithes, Offerings, and Alms, I noticed the author almost completely avoided all those Scriptures I just covered about true Biblical tithing under the Old Covenant. He quoted all kinds of unrelated Scriptures about Abraham’s sacrifice of his son, James writing about our faith being made perfect through works, Hannah’s vow to God, giving alms to the poor, etc. But he almost completely avoided Leviticus, Deuteronomy, Exodus, and Numbers where the tithe is defined. Why? Because the 10 per cent of income which he preaches isn’t in there! Most people never read that part of the Bible. As long as Christians will not study for themselves to show themselves approved, then perhaps they deserve to be fleeced by wolves in sheep's clothing!

Now this little booklet I have been referring to, refers to the Book of Malachi on a least 6 different occasions—far more than any Books that actually lay down the laws dealing with Old Testament tithing.

"Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ "In tithes and offerings. For you have robbed Me. Even this whole nation. Bring all the tithes into the storehouse, that there may be food in My house, and try Me now in this," says the Lord of hosts, "If I will not open for you such a blessing that there will not be room enough to receive it.’" (Malachi 3:8-10)

How many times have you heard this passage used to put guilt on people for not coughing up the dough for a new parking lot, steeple, missionary fund, new organ, etc., etc.?

The main focus of tithing throughout the Old Testament was food!!! Food for the Levite, food for the stranger, food for the widow, food for the orphan and God doesn’t change the subject in Malachi. The subject is still "food in My house." It is very sad that it never occurs to pastors of churches that the early church wasn’t concerned about choir robes, pews, organs, pastor retirement funds, building funds, retreats, new carpets, etc. They didn’t have any of these things nor did they want any of this stuff! Pastors who are so interested in that 10 per cent off the top are usually building their own kingdom which usually requires a lot of money. Jesus is building His church in an entirely different way, and He doesn’t need padded pews, stained glass and steeples to get the job done.

The next time a pastor has one of the elders, deacons, traveling financial counselor, or evangelist put the guilt on you about tithing, buy a truckload of wheat and dump it on the pulpit and see his reaction. "Food in my house." You would have fulfilled the Old Testament Law perfectly, if you were a landowner and it wasn’t the 7th year. If you brought the truckload in on the seventh year, you would have broken the law and would have been under a curse. Now isn’t that amazing?

This is not to say there is no proper place for money in ministries. Of course, there are many financial needs even in Holy Spirit directed works. How this money is raised and how well it is managed and for what purpose is the real issue.

Is Tithing New Covenant?

This little booklet I have been referring to, says that tithing (meaning 10 per cent of your income), is also a New Testament ordinance. The booklet quotes:

"But woe unto you, Pharisee! 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 11:42)

From this Scripture, the writer of that booklet, deduced that 10 per cent off the top was a New Testament teaching. Let us see if this "reasoning" is correct.

Jesus was born under the law. The law would not pass away, not even one jot or tittle until all things be fulfilled. Just because Jesus spoke in Matthew does not mean it is New Covenant teaching. The New Covenant is not the set of books from Matthew to Revelation! The New Covenant was not ratified until Jesus offered up His blood in heaven which was after His resurrection! Prior to that, the Old Covenant, and the Levitical Priesthood was still in effect. Jesus Himself said to do what those who sit in Moses seat said to do. But don’t do what they do. (Matt. 23:1-4) (Keep in mind, Jesus was speaking to Jews still under the Mosaic Law which was still in effect. Do not apply to yourselves what was spoken to another people under a different administration.)

Now isn’t it interesting that what these Pharisees tithed was produce from the land. Even in what we call the New Testament, when the word "tithe" comes up, it always speaks of agricultural or animal products. We never see people tithing fish, gems, fabric etc. But even though they tithed even the smallest of seeds (agricultural), the word to them was "Woe" not "well done thou good and faithful tither." (Luke 11:42) The other account of a tither in the improperly named "New Testament" occurs in Luke 18:12-14. Between the tither who "fasted twice a week and give tithes of all that I possess" and the publican, a sinner—it was the sinner who "went to his house justified" and not the tither. So much for tithers being blessed.

It should be pointed out at this time, that Jesus condemned the Pharisee who tithed even the smallest of seeds, but neglected other parts of the law dealing with proper judgment and the love of God. "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."(Luke 11:42, Matt. 23:23) Keep in mind that when Jesus told the people to do what those in Moses seat commanded that He was not condoning their commands and actions. He was acknowledging the authority that God set up. The Levitical priesthood was the valid agency set up by Yahweh Himself. But when the tree did not produce the fruit of the kingdom, He cursed it. When one studies the fruit of the Law of Moses and the Tree of the Knowledge of good and evil, one will find great similarities and powerful truths. The law tells us what is good and evil, but it still can only bring us death for by the law "shall no one be justified."

The Mosaic Law was til the Promised Seed should come and that was Jesus, the Messiah.

There is one very difficult passage of Scripture in Hebrews which is often taken out of context to prove that the tithe was either pre-Mosaic, and therefore, still in effect or a part of the Mosaic law that we are still to perform. Rarely is this Scripture studied in its proper context. If it were, one would discover the passage does not deal with tithing, but a higher priesthood than the Levitical Priesthood, that is, the priesthood after the order of Melchizedek.

We find a rather confusing discussion about priesthood in the first part of chapter seven in the book of Hebrews. This book becomes a hopeless mass of confusion to most Christians