A Systematic Presentation and Analysis of Tithe and Tithing

 Dr. Isabelo S. Alcordo, Ph.D.

Summary and Conclusion: Taking everything into consideration, we are led to conclude that OT tithing for Christians is not supported by Scripture. Its unscriptural application demanded by certain denominations could only be motivated by greed and leads only to corruptions and unholy materialism. Committing to give 10% of a committed base income, which may loosely be called "tithe," to support the pastor and his family is certainly reasonable and acceptable, but it should be demanded from twelve (12) church members at a time to make it scripturally-based. The remaining members may offer support to other church programs and activities. A rotation of church members to serve as one of the twelve "tithing members" should be worked out until all would have served out the period as tithe-giver. The cycle may then be repeated.

Giving, in contrast to tithing, which the New Covenant calls for and encourages does not fix any amount nor does it carry any curse on those who fail to give. It does promise blessings to those who give and more blessings to those who give more with cheerful hearts (2 Cor. 9:6-7). The Catholic Church does not practice tithing but emphasizes giving instead.

DEVELOPMENT

A. Tithing During the Times of Abraham, Isaac, and Jacob. Gen 14:20 was the first biblical verse that mention tithe. Sodom was attacked and its goods were carried off by the attackers, including Lot, Abram’s nephew. Abram attacked the plunderers, routed them, and recovered all the plundered goods. He also brought back Lot and his possessions, together with the women and the other people. On his way back, the king of Sodom came out to meet him. Then Melchizedek king of Salem brought out bread and wine. He was priest of God Most High, and he blessed Abram, saying, "Blessed be Abram by God Most High, Creator of heaven and earth. And blessed be God Most High, who delivered your enemies into your hand." Then Abram gave him a tenth of everything (that is, of all the goods he recovered). There is nothing to indicate here that Abram gave or had given any tithe of his produce and livestock to Melchizedek before this incident. What was clearly tithed were the spoils of war. Except for that single act of tithing cited above, the Bible does not indicate that Abraham or Isaac gave any tithe of the produce of their lands or of the increase of their herds or flocks.

Jacob, Gen 28:5_22, on his way to Paddan Aram to seek a wife stopped for the night at a certain place. He put a stone under his head and lay down to sleep. He had a dream in which he saw a stairway resting on the earth, with its top reaching to heaven, and the angels of God ascending and descending on it. There above it stood the LORD who promised to give him and his descendants the land on which he was lying, among other things. When Jacob awoke from his sleep, he thought, "Surely the LORD is in this place, and I was not aware of it." He was afraid and said, "How awesome is this place! This is none other than the house of God; this is the gate of heaven." Early the next morning Jacob took the stone he had placed under his head and set it up as a pillar and poured oil on top of it. He called that place Bethel, though the city used to be called Luz. 20 Then Jacob made a vow, saying, "If God will be with me and will watch over me on this journey I am taking and will give me food to eat and clothes to wear 21 so that I return safely to my father's house, then the LORD will be my God 22 and this stone that I have set up as a pillar will be God's house, and of all that you give me I will give you a tenth."

Here, Jacob promised God to tithe not the things he possessed but what he would receive from God in some future time. In effect Jacob said to God: "Give me all these possessions and when I have them, I will give you back 10%." In the crass language of today, it is called a "kickback." Jacob did not say: "I give you 10% of what I have now" hoping that God would multiply his tithe a hundred or a thousand-fold!

In summary, before God settled the Jews in Canaan, tithing was (a) applied only to spoils of war or (b) promised to God and offered/given to Him only upon actual possession of the material blessings that the person was seeking in his vow to tithe to God! This was exactly the way God demanded His tithes from the Israelites in Canaan.

B. Tithing After the Jews Took Possession of the Promised Land. God promised Abraham and his descendants, the Israelites, the land of Canaan across the river Jordan. The tribes of Gad, Dan, and the half-tribe of Manasseh, one of the two sons of Joseph, decided not to cross the Jordan but to settle instead east of the Jordan which Moses approved. Across the Jordan in Canaan, parcels of land were assigned by lot to the remaining nine tribes and Ephraim (the other son of Joseph and a_half tribe), as the LORD had commanded through Moses. Thus, we may say that the Israelites consisted of 12 tribes plus the Levites, the tribe of priests, whose inheritance was God Himself. The Levites did not receive any share of land but only towns to live in and pasturelands for the family-size herds and flocks. Thus, we have 13 tribes all in all. In this manner did God fulfill His promise to Abraham and his descendants. Only then did God impose tithing on the nation:

a. God’s Command to Tithe. From Deut 14:22: "You shall surely tithe all the produce from what you sow, which comes out of the field every year." From Lev 27:30_34. "A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. 31 If a man redeems any of his tithe, he must add a fifth of the value to it. 32 The entire tithe of the herd and flock _ every tenth animal that passes under the shepherd's rod _ will be holy to the LORD. 33 He must not pick out the good from the bad or make any substitution. If he does make a substitution, both the animal and its substitute become holy and cannot be redeemed.'" 34 These were the commands the LORD gave Moses on Mount Sinai for the Israelites.

b. Type of Tithes. Bible scholars have long noted the apparent discrepancy between the legislation in Deuteronomy and Leviticus (International Standard Bible Encyclopaedia). It is harmonized in Jewish tradition, not only theoretically but in practice, by considering the tithes as three different tithes, which are named the First Tithe (for the Levites), the Second Tithe (10^th of the remaining 9/10th to be consumed in Jerusalem by the offerer), and the Poor Tithe, which is called also the Third Tithe (Pe'ah, Ma`aseroth, Ma`ser Sheni, Dema'i, Ro'sh ha_shanah; compare Tob 1:7,8; Ant, IV, iv, 3; viii, 8; viii, 22).

According to this explanation, after the tithe (the First Tithe) was given to the Levites (of which they also had to give a 10th of such tithe to the Aaronic priests), a Second Tithe of the remaining nine_tenths had to be set apart and consumed in Jerusalem. Those who lived far from Jerusalem could change this Second Tithe into money with the addition of a 5th part of its value. Only food, drink or ointment could be bought for the money (Ma`aser Sheni 2:1; compare <Deut 14:26>). The tithe of cattle belonged to the Second Tithe, and was to be used for the feast in Jerusalem (Zebhachim <5:8>). In the 3rd year the Second Tithe was to be given entirely to the Levites and the poor. But according to Josephus (Ant, IV, viii, 22) the "Poor Tithe" was actually a third one (on the third year).

c. Disposition of the Tithes. The first tithe is given solely to the Levites. The Levites received no share of the land but only towns to live in, with pasturelands for their flocks and herds. Deut 18:1_5 reported that the priests, who are Levites _ indeed the whole tribe of Levi _ are to have no allotment or inheritance with Israel. They shall live on the offerings made to the LORD by fire, for that is their inheritance. They shall have no inheritance among their brothers; the LORD is their inheritance, as he promised them. This is the share due the priests from the people who sacrifice a bull or a sheep: the shoulder, the jowls and the inner parts. They are to give them the firstfruits of their grain, new wine and oil, and the first wool from the shearing of their sheep, for the LORD God has chosen them and their descendants out of all the tribes to stand and minister in the LORD's name always.

Neh 10:38_39 show how this tithe was presented to the Levites: 38 A priest descended from Aaron is to accompany the Levites when they receive the tithes, and the Levites are to bring a tenth of the tithes up to the house of our God, to the storerooms of the treasury. 39 The people of Israel, including the Levites, are to bring their contributions of grain, new wine and oil to the storerooms where the articles for the sanctuary are kept and where the ministering priests, the gatekeepers and the singers stay.

The second tithe. This is the 10^th of the 9/10th remaining after deducting the first tithe. From Deut 12:11_14: 11 Then to the place (Jerusalem) the LORD your God will choose as a dwelling for his Name _ there you are to bring everything I command you: your burnt offerings and sacrifices, your tithes and special gifts, and all the choice possessions you have vowed to the LORD. 12 And there rejoice before the LORD your God, you, your sons and daughters, your menservants and maidservants, and the Levites from your towns, who have no allotment or inheritance of their own. 13 Be careful not to sacrifice your burnt offerings anywhere you please. 14 Offer them only at the place the LORD will choose in one of your tribes, and there observe everything I command you.

The Third Tithe. Deut 26:12-19. 12 When you have finished setting aside a tenth of all your produce in the third year, the year of the tithe, you shall give it to the Levite, the alien, the fatherless and the widow, so that they may eat in your towns and be satisfied. 13 Then say to the LORD your God: "I have removed from my house the sacred portion and have given it to the Levite, the alien, the fatherless and the widow, according to all you commanded. I have not turned aside from your commands nor have I forgotten any of them. 14 I have not eaten any of the sacred portion while I was in mourning, nor have I removed any of it while I was unclean, nor have I offered any of it to the dead. I have obeyed the LORD my God; I have done everything you commanded me. 15 Look down from heaven, your holy dwelling place, and bless your people Israel and the land you have given us as you promised on oath to our forefathers, a land flowing with milk and honey."

From Adam Clarke Commentary: The third year is supposed to mean the third year of the seventh or Sabbatical year, in which the tenths were to be given to the poor. See the law, <Deut. 14:28>. But from the letter in both these places it would appear that the tithe was for the Levites, and that this tithe was drawn only once in three years.

We may, thus, summarize the reasons for God’s demand for tithes under the Old Covenant. God created the earth (Gen 2:4; Jer 51:15) and is the Lord’s (1 Cor 10:26) and He can give any land to anyone just as He gave (Gen 13:-15; Josh 11:13) the land of Canaan (in God’s exercise of divine justice) to the Israelites. But that is not the main reason why the Israelites were made to pay tithes to God. God’s main reasons are three:

(1) to give material support to the tribe of the Levites which did not receive any share of the land but had been tasked to do the work of the priesthood;

(2) to remind all the tribes of Israel year after year that the bounties they were enjoying from their possession of the land which God had given them came from Him so that they may continue to fear the Lord and to glorify His name by obeying all His commands; and

(3) there were the widows, the orphans, and the poor aliens among them that needed to be reminded of God’s benevolence and providence while in their state of poverty.

Malachi 3:8_10. Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. 9 Ye are cursed with a curse: for ye have robbed me, even this whole nation. [Withholding what belongs to God is, in effect, robbing or defrauding God.]

From Wycliffe Commentary. Tithes. For the specific obligation, see <Lev 27:30_33; Num 18:20_32; Deut 14:22_29>. Offerings. The word for "offering," [teruma], is used for freewill gifts, for gifts of the fruits, for the half_shekel sanctuary tax, and for portions of sacrifices that were reserved for the priests (<Exo 30:13; Lev 7:14; Num 15:19_21; 18:26_29>). 9. A curse. Literally, [the curse]. The punishment mentioned in <Mal 2:2> would be visited upon the guilty nation as a whole. 10. All the tithes. Better, [the whole tithe]. Apparently the Israelites had made a pretense of conforming to the Law, presenting some tithes before God but not all those the Law required (cf. <Acts 5:1_2>). Into the storehouse. Tithes were to be brought and stored in special rooms of the Temple. Meat, i. e., "food." The tithe provided sustenance for the Levites (<Num 18:24>). The windows of heaven. The figure (cf. <2 Kin 7:2,19>) has reference to the pouring out of material blessing in superabundance (cf. <Lk 6:38>). Pour you out a blessing. If the Jews doubted that Jehovah rewards the righteous (cf. <Mal 2:17>), they were to put the matter to the test. [In the New Testament, Christians are instructed by Jesus himself not to put the Lord God to a test!]

e. The Work of Aaron and of the Levites that Entitled Them to the Tithes. (Num 18:1_32): The LORD said to Aaron, "You, your sons and your father's family are to bear the responsibility for offenses against the sanctuary, and you and your sons alone are to bear the responsibility for offenses against the priesthood. 2 Bring your fellow Levites from your ancestral tribe to join you and assist you when you and your sons minister before the Tent of the Testimony. 3 They are to be responsible to you and are to perform all the duties of the Tent, but they must not go near the furnishings of the sanctuary or the altar, or both they and you will die. 4 They are to join you and be responsible for the care of the Tent of Meeting _ all the work at the Tent _ and no one else may come near where you are. 5 "You are to be responsible for the care of the sanctuary and the altar, so that wrath will not fall on the Israelites again. 6 I myself have selected your fellow Levites from among the Israelites as a gift to you, dedicated to the LORD to do the work at the Tent of Meeting. 7 But only you and your sons may serve as priests in connection with everything at the altar and inside the curtain. I am giving you the service of the priesthood as a gift. Anyone else who comes near the sanctuary must be put to death."

f. God’s Rewards to Aaron and His Family. Then the LORD said to Aaron, "I myself have put you in charge of the offerings presented to me; all the holy offerings the Israelites give me I give to you and your sons as your portion and regular share. 9 You are to have the part of the most holy offerings that is kept from the fire. From all the gifts they bring me as most holy offerings, whether grain or sin or guilt offerings, that part belongs to you and your sons. 10 Eat it as something most holy; every male shall eat it. You must regard it as holy. 11 "This also is yours: whatever is set aside from the gifts of all the wave offerings of the Israelites. I give this to you and your sons and daughters as your regular share. Everyone in your household who is ceremonially clean may eat it. 12 "I give you all the finest olive oil and all the finest new wine and grain they give the LORD as the firstfruits of their harvest. 13 All the land's firstfruits that they bring to the LORD will be yours. Everyone in your household who is ceremonially clean may eat it. 14 "Everything in Israel that is devoted to the LORD is yours. 15 The first offspring of every womb, both man and animal, that is offered to the LORD is yours. But you must redeem every firstborn son and every firstborn male of unclean animals. 16 When they are a month old, you must redeem them at the redemption price set at five shekels of silver, according to the sanctuary shekel, which weighs twenty gerahs. 17 "But you must not redeem the firstborn of an ox, a sheep or a goat; they are holy. Sprinkle their blood on the altar and burn their fat as an offering made by fire, an aroma pleasing to the LORD. 18 Their meat is to be yours, just as the breast of the wave offering and the right thigh are yours. 19 Whatever is set aside from the holy offerings the Israelites present to the LORD I give to you and your sons and daughters as your regular share. It is an everlasting covenant of salt before the LORD for both you and your offspring."20 The LORD said to Aaron, "You will have no inheritance in their land, nor will you have any share among them; I am your share and your inheritance among the Israelites.

g. God’s Rewards to the Tribe of Levites as Aaron’s Helper. 21"I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the Tent of Meeting. 22 From now on the Israelites must not go near the Tent of Meeting, or they will bear the consequences of their sin and will die. 23 It is the Levites who are to do the work at the Tent of Meeting and bear the responsibility for offenses against it. This is a lasting ordinance for the generations to come. They will receive no inheritance among the Israelites. 24 Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the LORD. That is why I said concerning them: 'They will have no inheritance among the Israelites.'"

h. The Levites were to tithe to Aaron from the people’s tithes they received. 25 The LORD said to Moses, 26 "Speak to the Levites and say to them: 'When you receive from the Israelites the tithe I give you as your inheritance, you must present a tenth of that tithe as the LORD's offering. 27 Your offering will be reckoned to you as grain from the threshing floor or juice from the winepress. 28 In this way you also will present an offering to the LORD from all the tithes you receive from the Israelites. From these tithes you must give the LORD's portion to Aaron the priest. 29 You must present as the LORD's portion the best and holiest part of everything given to you.' 30 "Say to the Levites: 'When you present the best part, it will be reckoned to you as the product of the threshing floor or the winepress. 31 You and your households may eat the rest of it anywhere, for it is your wages for your work at the Tent of Meeting. 32 By presenting the best part of it you will not be guilty in this matter; then you will not defile the holy offerings of the Israelites, and you will not die.'"

C. Tithing At the Time of Jesus and the Apostles. From Matt 23:23, we learned that the giving of a tithe was meticulously observed by the Pharisees. Thus, "Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices _ mint, dill and cummin. But you have neglected the more important matters of the law _ justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former."

But there was never any demand from Jesus, Paul or from the Apostles that the Jews who converted to Christianity tithe or give 10% of their income, from whatever source, to anyone of them to support the work of God! Jesus’ demand on the rich young man was "to sell all that thou hast, give to the poor, and to follow him" (Matt 19:21). However, the women followers of Jesus (Luke 8:23) did give to Jesus and his apostles of their wealth since they were identified as Jesus’ "financial supporters." But they would never consider them as tithes since Jesus was not of the tribe of Levi but of Judah!

There were also no indications that they gave the so-called "First Tithe" to the Levites, for none of them planted crops or raised any livestock!

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Number of Members  Monthly Income           Monthly Income         Monthly Tithes Pastor

                                   of Member                 of All Members                 Will Receive

____________________________________________________________________________

              12                  $ 1,000.00                  $   12,000.00                       $    1,200.00

            120                  $ 1,000.00                  $ 120,000.00                       $   12,000.00

          1200                  $ 1,000.00                  $ 1,200,000.00                     $ 120,000.00

          1200                  $    500.00                  $   600,000.00                      $   60,000.00

___________________________________________________________________________

There is only robbery in B when such OT tithing is applied to the so-called Christian churches. The lay members’ wealth is being sucked out from their pockets and transferred into their pastors’ treasuries by the fear of a veiled threat of the curse and sweetened by promises that God made only to the Israelites. Now, some church pastors and "Praise the Lord" lay leaders claim membership by the hundreds of thousands, and some by millions. No wonder that leading a "Praise the Lord" movement is jokingly equated to being a "Drug Lord" or a "Gambling Lord" when it comes to amassing wealth!