On the Topic of Tithing

A study by David Rudge researched in the AV King James Bible

At the conclusion of this study I believe that I have formed a strong case against tithing, as it is practiced in most modern churches. I ask for patience and an open heart as we explore the Scriptures to determine what tithing was and how tithing was carried out.

First we shall examine the OT and see what it says about tithes before we examine the NT.

THE FIRST RECORDED TITHE

The first written record of a tithe in the bible is in Genesis 14:20. Abram paid a tithe to Melchizedek.

Taking this chapter as a whole may help shed light on this first tithe. There was a war amongst several kings and Abrams kinsman Lot was taken captive. When Abram learned of this he set out with some men to reclaim his nephew and his nephews goods. Needless to say GOD was with Abram and he was victorious. He saved Lot and his goods and people. Then Abram was met by Melchizedek, who blessed Abram with kind words. Abram in return blessed him with a tenth of the spoils of war (XREF Heb 7:4). Melchizedek replied that he wanted the people and for Abram to keep the goods (Gen 14:21)

However Abram said no to this and gave the goods except for the food that the men with him had eaten.

Of special note we should realise that the tithe was given out of respect to Melchizedek and not because of a commandment or law. Also it was a gift of goods, not money although perhaps money may have been included. Again the spoils did not actually belong to Abram, his goods were safe at home, what was rescued belonged to Lot, although there may have been extra spoils that was looted from the men that had taken Lot.

There is no other record of Abram paying tithes; perhaps this was a one-time occurrence.

THE SECOND TITHE

The second mention of a tithe given in the bible is also found in Genesis (Gen 28:22). Again lets examine the chapter and see what it was all about. In this chapter we find that Isaac sends Jacob to Padanaram to meet his kinsman to procure a wife. Jacob leaves in obedience to his father but on his journey he stops in a certain place to sleep. Here he not only sees a vision but GOD speaks to him and tells him of things to come. When Jacob wakes up he realises he is in a special place and builds a pillar and anoints it. Then he makes a vow to GOD and then promises to tithe of all that he gets from GOD.

Notice that GOD does not command the tithe but that Jacob vows to give a tithe. Also we notice that the tithe was conditional on GOD fulfilling the vow of Jacob first (IF GOD WILL… THEN…) (Gen 28:20-21). No further mention is made as to whether Jacob actually paid the tithe but considering that he did indeed return to this place (GEN 35:1-15) and GOD did look after him then we may assume that he paid the tithe. Although I suppose we cannot be dogmatic about this, the ‘argument from silence’ is unwise to be used for or against.

THE HARVEST CYCLE

Before I go on to the Levitical tithe I should point out God’s command concerning the land and harvests. Just briefly we should note that in Exodus 23:10-11 God commands the Israelites to work the land for 6 years and to let it rest on the 7th year (so the poor could eat from the land and so the land could recover). Further on in verses 14-17 God commands how many feasts are to be kept and at what time they would occur and what the feasts were: there were 3 annual feasts – the feast of unleavened bread, the feast of harvest or firstfruits and the feast of ingathering. The feast of harvest, which is also called the feast of firstfruits, is the feast at which the tithes were brought to the Levites. The feast of ingathering may also have been centred on tithes. (XREF Nehemiah 10:37)

THE LEVITICAL TITHE

The tithe that was required during the Levitical priesthood is fairly involved and had a degree of complication to its application. So we must go over the chapters in various OT books that cover tithes and the levites, to get the big picture as to what exactly was required, when and how.

In Leviticus God gave Moses commands which he was to then relay to the people of Israel. Most of the commands and laws centred on the Levitical priesthood. Tithes are mentioned last in Leviticus and it doesn’t really go into much detail about the tithe (Lev 27:30-33). It does however mention that the tithe consisted of produce (seed of the land, and fruit of the tree) and livestock (herd and flock). A man could redeem (buy back) his tithe or part thereof by its value plus one-fifth the value (+20%). It doesn’t mention how this is done or to whom it is paid (probably the Levites if you read this by itself) but this is elaborated on in Deuteronomy which I will explore later in this study.

It is obvious that the tithe here was consumables (eg corn and animals perhaps also wine) and not money. Although money is mention in the redeeming of the tithe, it was not the tithe required.

The next place we find tithes mentioned is in Numbers 18:26. Looking at the chapter as a whole we find that first God establishes with Aaron the Levitical priesthood. Then the Lord gives commands concerning offerings and what part/s of the offering/s the Levites and their families may eat. In verses 15 and 16, we see that money was used to redeem the firstborn of men and unclean animals. However this was not a tithe. Verses 26-31 covers the tithes, firstly a tenth of the tithe was to be offered to God in a heave offering, which then was given to Aaron. The best parts were to be offered in like manner and then the Levites were to eat the tithe.

Again the tithe was of consumables and it was to be eaten, I don’t think they put their money where their mouth was

Deuteronomy contains the most Scriptures concerning tithes:

Deuteronomy chapter 12:5-19

In verses 5-7 God says that the tithe was to be taken to the place where the Lord would place his name. The tithe was to be eaten there. In verses 11-14 God tells them basically the same thing yet expands on who would be included in the feast and that it must be taken to the place God chooses. In verses 17-19 God tells us what the tithe was. As stated previously the tithe was of produce, such as corn, wine, oil and livestock. Again they are told to eat it in the presence of the Lord and to eat it with their own family and the Levites. It is to be a time of rejoicing and God warns them not to forsake the Levites for as long as they live.

Deuteronomy chapter 14:22-29

Verse 22 states that the people are to tithe all the increase year by year, then verse 23 again states that it is to be consumed before God so that they may learn to fear (or honour) God always. Verses 24-26 states very clearly how money was handled in a tithe. If certain of the people lived too far away from the place the Lord would choose, then they were commanded to turn the tithe into money (XREF Lev 27:31 value +20%) then take the money instead of the tithe to the place God would choose. God then commanded that the money was to be used to buy produce or livestock from the locals (or possibly from the Levites) and then to eat it before the Lord. In verse 27 again they are reminded not to forsake the Levites during the feast. In verse 28 in the 3rd yearly tithe, they were to store it at home rather than take it to the place God would choose – then share it with the local Levite and with strangers, the fatherless and any widows that were in their own town. They were to eat until satisfied and God promised to bless them for it.

To me it is obvious that money was never used as a tithe, money could only be used to purchase the equivalent of a tithe if the person lived too far away. Also the tithe was a yearly sacrificial feast in which on the 3rd year it was to be kept at home and eaten there rather than before the Lord in his place.

Also I perceive that the person giving the tithe was to partake of it, as well as the Levites.

The only thing I cannot tell is if everybody was on the same cycle of tithing or if it was dependent on when they got their first harvest. It is probable that it was reckoned according to when each individual family had their respective harvest as over time they would overlap and some would go to God’s chosen place and some would stay at home and feast with the local Levites and the poor. This seems reasonable to me.

It also may be possible that the tithe was either an annual event that occurred at the feast of harvest/firstfruits or it may have happened twice a year and the second time was during the feast of ingathering. The wording of verse 28 indicated to me the possibility that this particular tithe that was kept at home on the 3rd year, was held during the feast of gathering rather than the feast of harvest.

In Deuteronomy chapter 26 shows the separation between the usual tithe and the 3rd year tithe (which was to be shared with the Levites and the poor), it also mentions that it was to be consumed. Verse 12 states that the 3rd year was to be called the year of tithing.

We should also note that, considering the people did not work the ground during the 7th year, no tithes would likely have been required.

CORRUPTED TITHING & CORRECTION

The Old Testament also tells us about incorrect tithing and how God is displeased with this. I will show a couple of examples briefly and what was done about it:

1 Sam 8:11-18 God warns how King Saul will be wicked and take a tenth from the people for himself.

This may not be a tithe according to the command of God, but it shows that the King (the one in authority) would steal a tithe from the people and keep it for himself.

2 Chron 31:2-15 King Hezekiah reinstates the Levitical priesthood and encourages the people to return to tithing. They brought so much that after everybody had eaten there was plenty left so they built storehouses to hold the excess. After this they set certain priests over the remaining tithe to allocate portions for the needy and amongst the priests.

Amos 4 The Lord here is rebuking the people because they werent giving offerings or tithes according to the law (verse 4).

Malachi 3:7-12 Here the Lord is rebuking the people first the Levites (the tone hasn’t changed since chapter 2 where he begins to rebuke the priests) and then the whole nation for not keeping his laws especially the tithe. God then promises if they return to tithing he will prove that they will be blessed by turning the curse on the land around and by protecting their crops so it will once again bring forth in abundance. Verse 10, which is often quoted when tithes are taken up in today’s church, has nothing to do with money.

TITHING IN THE NEW TESTAMENT

The New Testament contains very little concerning tithes; a couple of verses are probably irrelevant to this study but I will mention them and comment briefly.

Matt 23:23 Jesus was not commending the Pharisees for the practice of tithing, over the course of this chapter he rebukes them constantly. In this verse however we should notice what Jesus did mention about their tithes. Note that whatever else the Pharisees may have been tithing, Jesus only mentions these 3 garden herbs/spices. These things were not mentioned as tithes in the law, I propose this was Jesus way of showing them that they were so legalistic and bound by their own added laws that they had taken tithing to the extreme.

Luke 11:42 This verse is almost identical to Matt 23:23 except different herbs are listed. Again this verse is in the midst of a series of rebukes aimed at the Pharisees. In both these verses Jesus tells them that they should have considered more carefully the more important issues of the law and yet not forgotten to tithe. But we should not use these verses to bolster the case for tithing. As Jesus had not yet gone to the cross, the old law and commandments and ordinances were still in effect. Also noteworthy is the fact that Jesus speaks in past tense.

Luke 18:10-14 In this parable a Pharisee is praying, (notice that Jesus says that he prayed to himself) but is exalting himself according to the law (which we know that by the deeds of the law no man shall be justified ROM 3:20 & ROM 3:28). Jesus says that the ‘sinner’ was justified and not the Pharisee.

Hebrews Chapter 7 is the last place in the bible where tithes are mentioned. I believe it is also the last nail in the coffin for the proponents of modern day tithing. It starts out explaining that Abraham paid tithes to Melchizedek. Verse 4 confirms that he gave from the spoils of war, not his own possessions. It continues into the Levitical priesthood and how they had received the commandment according to the law, to receive tithes from the people. In verses 11-12, the writer asks the question concerning whether perfection was attained through the Levitical priesthood or not. He then states that the priesthood has indeed changed and so has the law. In verses 16-17 the writer states that Jesus is made our new priest, not according to the law but according to the power of eternal life. Verse 18 is the nail in the coffin: The commandment has been made null and void. Which commandment has been disannulled? Considering that he has been talking about tithes and the Levitical priesthood, then it is surely the commandment concerning tithes. This would be the proper exegesis of this verse. Besides we know that the old law is passed away in its entirety. Why should we continue to uphold a law concerning the Levitical priesthood when it has been replaced with the new covenant?

I find it strange also that in all the letters Paul wrote to mostly gentile churches that he never once mentioned to the people about tithing. The gentile believers would have known very little of the OT Scriptures. Surely something as important as tithes, if indeed it was still required, would have been a topic to shed light on? In any case I believe that I have shown that tithing as we have been taught, is not done according to the Scriptures anyway. It has been distorted to such a degree that I believe that it has nothing to do with tithing according to the commandments received by the Levites. I therefore conclude that tithing as practiced today, is a false doctrine and it needs to be removed from our churches. I pray to God that I have come to the truth in this matter. I pray that if it is indeed true, that churches will take appropriate steps to rectify this erroneous practice, as Christians are being forced to bear a burden that they should not be carrying! I pray that the people will be set free from this yoke so they may serve the Lord with gladness and truly learn how to be charitable, without being forced to give according to an old law that no longer applies.

A NOTE FROM THE AUTHOR

Unfortunately, most (if not all) modern bible ‘translations’ have altered the rendering of some of these passages to such a degree that you would not be able to work this out. They are either heavily paraphrased in which the original meaning is lost, or altered to suit the consensus of modern theologians. I will say without apology that I believe modern bible versions are nothing but a money making exercise for the publishers. Although the King James Bible is mostly ignored today (for various reasons, depends on who you ask!) it offers the best translation as it is the only word for word translation available. If man is to be the final authority over what is written in the bible rather than God, is it no wonder that they will alter God’s word to suit themselves, not being mindful of the dangerous consequences of such action? This is why, to a certain degree, that so much false doctrine can be accepted in the church. If the words in the bible aren’t true to the original meanings how can we expect the theology and teachings we receive to be true?

May this study be a blessing to you.

God bless,

Dave Rudge.