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THE THREE TITHES INTRODUCTION 

TABLE OF CONTENTS The last hundred years have witnessed an emergence of erroneous
teachings regarding biblical views of money, particularly the tithe. Most of
what is taught from today’s pulpits is a “re-teaching” of what has been re-
CHAPTER 1 - The Three Gifts to God taught time and again over the last century, requiring both ministers and
congregations to disregard historical fact and accept embedded tradition
CHAPTER 2 – The Three Tithes
as truth, thereby maintaining conformity with the current church culture.
For the last half century, 4000 years of documented, accessible, historically
CHAPTER 3 – Israel’s Tithes
accepted truth regarding the tithe has been ignored and ridiculed, while
CHAPTER 4 - Getting Practical the same Judaizing which the apostles rebuked is modernized and fitted to
replace the foundation of sound Christian giving.
CHAPTER 5 – What Christians Say
Just as the Romanized church persecuted and excommunicated those
CHAPTER 6 – What Would Jesus Do? who questioned its authority hundreds of years ago, today’s self serving
charismatic/evangelical doctrines of submission keep many Christians in
CHAPTER 7 – How Shall We Give fear of simply questioning their leaders when the pulpit’s precepts don’t
line up with the entirety of scripture. Instead, most continue to move
CHAPTER 8 – EPILOGUE ahead and do as they are taught, ignoring the fact that they do not know
why they do what they do. They are taught that submission to current
church affiliation and doctrine has greater value than enforcing God-
ordained scriptural stewardship. While the fullness of Christ includes divine
health and prosperity, today’s teaching of prosperity has been a blatantly
amateur and naïve application of scripture.

The goals of this book are threefold. First, to remove the context of
modern Christianity and bring the reader to an accurate understanding of
what the tithe actually was to the nation of Israel and early Christianity.
This book presents facts accepted and known for thousands of years. It is
not a “new” revelation, but simply the facts that are both passively ignored
and creatively spun upon by today’s ministries. Secondly, this book will
give a clear understanding of correct and incorrect Christian giving as the
Bible, Christ, and past saints have taught. Finally and most importantly, it is
written to encourage Christians that they are called and enabled to give
well beyond any tithe or financial offering. To limit their giving to a tithe or
Mosaic offering also limits God’s acting in their lives. The goal of this book
is not to eliminate a tithe or support to ministers, the goal is provide CHAPTER 1
proper teaching on Christian giving.
THE THREE GIFTS TO GOD
S.M. Simpson.
The difference in opinions regarding how Christians are actually
supposed to give and the different ways one can read scripture to support
prejudiced views is surprising. Few have (in recent times) taken the time to
review the whole word of God for a complete understanding of Christian
giving. Many operate on the premise that if one or two Bible verses (or
“witnesses”) can be found that support certain beliefs, they may brush off
the audience of 30-40 verses shouting against their convictions. The
teaching on Christian giving over the last half century is the teaching of a
teaching of a teaching, which at its core ignores many scriptures that
oppose it- it resembles the photocopy of a photocopy several times over.

To begin, there were 3 classes of Holy gifts, or “Corbanim,” offered by


Israel.  

1)Sanctuary Maintenance- Property, Gold. Animals

The first class of gifts, known as the dedication gifts, furnished and
maintained Jehovah’s sanctuary. Property, gold, and animals used in the
daily sacrifices were included. Several verses in the book of Numbers give
examples of this first type of Corbanim.

Numbers 7:3, 11-13, 77, 31:50- “And they brought their offering before
Jehovah, six covered wagons, and twelve oxen; a wagon for two of the
princes, and for each one an ox: and they brought them before the
tabernacle… And Jehovah said to Moshe, They shall offer their offering,
each prince on his day, for the dedicating of the altar. And he that offered or of the flock, whatever passes under the rod, the tenth shall be holy to
his offering the first day was Nahshon-ben-Amminadab, of the tribe of Jehovah. He shall not search whether it is good or bad, neither shall he
Judah: And his offering was one silver platter, the weight being an hundred change it: and if he changes it at all, then both it and the change thereof
and thirty shekels, one silver bowl of seventy shekels (after the shekel of shall be holy; it shall not be redeemed.”
the sanctuary); both of them full of fine flour mingled with oil for a grain
offering…And for a sacrifice of peace offerings, two oxen, five rams, five
male goats, five lambs of the first year: this was the offering of Pagiel-ben-
Ocran…We have therefore brought an oblation for Jehovah, what every 3) Altar Sacrifices
man has of jewels of gold, chains, and bracelets, rings, earrings, and
tablets, to make an atonement for our souls before Jehovah.”. Finally, the third class of gift was also agricultural in nature but was
All of these gifts were presented in accordance with the Mosaic law and offered directly to God by being placed on the altar and consumed by fire.
were used only for the maintenance of the sanctuary Another limitation placed on this class of agricultural/livestock offering is
  that man’s labor had to be involved in it. Wild grapes and olives could not
2)Levites Maintenance be offered, but wine and oil could. While wild game was prohibited,
livestock raised by the man was allowed. The important point of these gifts
Numbers 18:21 “And I have given to the sons of Levi all the tithes of Israel given directly to God was that some part of the man’s soul, his time and
for a possession, for the ministry in which they serve me in the tabernacle effort, had to be involved in the offering; it was to be intimate and
of the covenant.” sacrificed a part of the man’s life. In addition, the entire gift was given to
God and was usually totally consumed in the flames.
This second class of gifts, which was dedicated for the maintenance of  
the Levites and priests, is this book’s focus and includes first fruits, These Three classes of gift were distinct and separate: The Tithes were
firstborn, and tithes. There were restrictions placed on this second class of not used to maintain the sanctuary (for they were agricultural), the altar
gifts. With the exception of a firstborn man- they had to be mainly sacrifices were always totally destroyed (not given to priests), and the
agricultural, and included cattle, sheep, grains, olives, etc. If one was to sanctuary gifts were not used by the priests. Any violation resulted in
truly obey this law of first fruits and tithes, no offering of money, silver or serious consequences.
gold was allowed, as those non-agricultural gifts were to be used towards
the maintenance of the sanctuary, not for the salary of those ministering at
the altar.

Leviticus 27:30-33 “And all the tithe of the land, of the seed of the land,
of the fruit of the tree, is Jehovah’s: it is holy to Jehovah. If a man redeems
his tithes, he shall add one fifth to it. And concerning the tithe of the herd,
writings of the period: “...eleven garments as tithe (on 112 garments) ...
(the sun-god) Shamash demands the tithe...four minas of silver, the tithe
CHAPTER 2 of [the gods] Bel, Nabu, and Nergal... he has paid, in addition to the tithe
THE THREE TITHES for Ninurta, the tax of the gardiner... the tithe of the chief accountant, he
has delivered it to [the sun-god] Shamash...why do you not pay the tithe to
One of the gifts of the second class was called the tithe, meaning “tenth” the Lady-of-Uruk?... (a man) owes barley and dates as balance of the tithe
and there were three different tithes which represented what was known of the years three and four...the tithe of the king on barley of the town...
as the “whole tithe”. The blessings related to tithing in the Old Testament with regard to the elders of the city whom (the king) has summoned to
resulted from presenting this whole tithe, or 30%. An Israelite could not (pay) tithe... the collector of the tithe of the country Sumundar... (the
come before God, bringing only the Levites tithe, and procure the blessings official Ebabbar in Sippar) who is in charge of the tithe...”
of the whole tithe. The law was a whole, and had to be obeyed fully.
Abraham gave a tenth to Melchizedek because it was customary and
Thousands of years before God instituted the tithe in Israel’s worship it moral to do so in his era, just as not murdering and not stealing were. His
had been customary for ancient kings to receive a tithe tax from their gift had nothing to do with Abraham obeying God’s written law (there
subjects, as is the case when Abraham honored Melchizedek, though in his wasn’t one yet) but rather was the result of God’s will already being
case there were more spiritual implications. To give a tenth of one’s written on his heart, resulting in God’s law being fulfilled. Paul speaks of
increase was considered a commonly practiced way to honor a man whom this in his letter to Rome:
one had respect towards. Giving a tenth in antiquity was akin to our
practice of bringing money to a wedding or tipping a waiter, it is an “For the hearers of the law are not just before God, but the doers of the
acknowledgement and proper etiquette. In ancient Lydia a tenth of cattle law shall be justified. For when the Gentiles, which have not the law, do by
was offered to the gods; the Arabians paid a tithe of incense to the god nature the things contained in the law, these, having not the law, are a law
Sabis; and the Carthaginians brought tithes to Melkarth, the god of Tyre. unto themselves: Which shows the work of the law written in their hearts,
The payment of tithes was not only a moral but a civil custom payable to their conscience also bearing witness.”- This was the case with Abraham.
the Hebrew kings, the rulers of Babylon, in addition to being mentioned
among the Persians, Greeks, Romans, and later the Muslims. In both The Mosaic Law was God’s command given exclusively to Israel to
ancient and modern times, giving a tithe was made law by many nations perform that which was already commonly acknowledged as good, in
because it was an issue of un-debated morality and common courtesy, just order to prove that it could not be done, and that even God’s chosen
as many of today’s laws are enacted. people needed a different righteousness. This law (including tithing) was
not so much given as a means to gain protection and improved standing
Abraham lived in the area we know as Babylon, or present day Iraq. He before God, but was meant as the vehicle in which Israel was to learn that
was most likely familiar with the “esretu,” the standard Babylonian 1/10 th they did not have the ability to gain God’s providence through action. The
tax. The Assyrian Dictionary of the Oriental Institute of the University of righteousness Israel sought had their own obedience as the root and
Chicago has several examples of this mandatory Babylonian tax from righteousness as the fruit- self righteousness. What God had actually
commanded was the opposite: an imputed righteousness as the root (the threshing floor, and as the fullness of the winepress. You also shall offer an
faith in God alone which Abraham had) with obedience as the fruit- Christ heave offering to Jehovah of all your tithes, which you receive of the
righteousness. children of Israel; and you shall give Jehovah’s heave offering to Aaron the
priest. Out of all your gifts you shall offer every heave offering of Jehovah,
of all the best thereof, the hallowed part thereof out of it.’” You shall say to
   Now, in regards to Israel’s tithe, Easton’s dictionary states what scholars them, “When you have heaved the best from it, then it shall be counted
and theologians have known for millennia but is not taught in many of unto the Levites as the increase of the threshing floor, and as the increase
today’s churches: every property owning Jew was required by the law to of the winepress. And you shall eat it in every place, you and your
pay three tithes of his property: households: for it is your reward for your service in the tabernacle of the
congregation. You shall bear no sin by reason of it, when you have heaved
1.one tenth for the Levites; from it the best of it: neither shall you pollute the holy things of the
children of Israel, lest you die.”
2.one tenth for the use of the temple and the great feasts; and
These and other verses make it clear that that this tenth was solely for
3. one tenth for the poor of the land.
the ministers’ and their families’ sustenance, a solid principle carried over
and practiced in many churches today. Even Paul, when writing to the
1)The Levite’s/Priest’s Tenth Corinthians acknowledges that it is an ordinance of Jesus that those who
minister the Gospel have the right to live by the Gospel, though he makes
Not much elaboration is needed on this tenth because, regardless of the no mention of the tithe. In addition receiving this tithe, the Levite/priest
debate over whether Christians are bound to giving a tenth or not, all was not allowed to own any property, “…a statute for ever throughout
agree that Israel’s priesthood and Levites were commanded to receive a your generations, that among the children of Israel they have no
tithe. Numbers, chapter 18, verses 23-32 states: “But the Levites shall do inheritance…” This prohibition of property was as much a part of the law as
the service of the tabernacle of the congregation, and they shall bear their the preists right to receive the tithe. The Levites and priests were to have
iniquity: a statute for ever throughout your generations, that among the no property of their own, so the offerings other than the tithe were to be
children of Israel they have no inheritance. But the tithes of the children of used towards the maintenance of the sanctuary, and a tenth from land
Israel, which they offer- an heave offering unto Jehovah, I have given to the owners was to maintain them In addition, money or precious metals was
Levites to inherit: therefore I have said unto them, “Among the children of forbidden in the Levite’s tithe, only agricultural products were accepted.
Israel they shall have no inheritance.” Jehovah spoke to Moshe, “Speak to Many examples of people giving money in the temple are mistaken for the
the Levites, and tell them, ‘When you take from the children of Israel the tithe; Jesus wasn’t giving a tithe when he pulled the coin from the fish and
tithes which I have given you from them for your inheritance, then you paid his temple tribute, nor was the widow when she gave her small
shall offer up an heave offering of it for Jehovah, a tenth of the tithe. And offering. Edersheim writes that he believes that this prohibition of
your heave offering shall be reckoned unto you, as though the corn of the money/gold in the tithe was done to prevent religious leaders from
becoming greedy and profiting materially from their positions over the has resulted because of this handing down a belief that has been taught by
flock. others who have been taught, and so on: The blurred photocopy of a
photocopy- no one has the original anymore!
This tithe given to the Levites was not to be from the first, or best of the
harvest, it was simply 1/10th. Teachers today confuse the first fruit and first There is nothing wrong when a pastor requests, or if a congregation
born offerings with the tithe when they tell congregations that the tithe is requires a tithe to the overseer as compensation for the pastor’s service. It
to be the first, or the best tenth. In the case of livestock, for example, the is a solid Biblical, human, and even pagan principle, an undeniably “good”
tithe was to be the exact opposite-the last tenth, or every tenth animal, idea. The problem in today’s “church” is not the lack of desire to provide
whether good or bad. If the giver switched animals and gave a good one payment for services rendered but rather it’s preoccupation with
instead of the tenth “bad” one, he would be accursed, having violated the obedience to God’s law as the means to obtaining blessing, over the
law: Leviticus 27:32-33 “And concerning the tithe of the herd, or of the matters of the faithful heart and faith in Jesus Christ alone as the only end
flock, whatsoever passes under the rod, the tenth shall be holy unto the to any righteousness.
LORD. He shall not search whether it is good or bad, neither shall he
“Woe to you scribes and Pharisees- hypocrites! You pay tithe of mint,
change it.”
anise, and cumin, and have omitted the weightier issues of the law:
   Now, using a “monetary” tithe to support ministers has merit in principle judgment, mercy, and faith. These you ought to have done, and not left the
and Christian tradition, wheras the literal application of Mosaic law forbids others undone.”
it. Congregations which require a tithe or some other donation from their
members to pay the full time clergy are doing so on solid moral grounds. 2) The tenth to be consumed by the family
However, when today’s ministers teach that a Christian is obligated to    After Israel gave the Levites a tithe as just described, a second tenth was
provide a tithe for their sustenance based on obedience to Old Testament carried by the head of the household to the sanctuary to serve as a sacred
law, those same ministers should also be realizing that they are forbidden feast for his family and the Levites.
from owning any property and that they are not allowed to receive money
Deuteronomy 14:22-26- “You shall truly tithe all the increase of your
or Gold as payment of that very same tithe law they are promoting; the
seed that the field brings forth year by year. And you shall eat before
command for Israel to give a tithe to the Levites is in the same chapter that
Jehovah Elohiym, in the place which he shall choose to place his name
commands Levites not to own property, “For whosoever shall keep the
there, the tithe of your corn, of your wine, and of your oil, and the firstlings
whole law, and yet offend in one point, he is guilty of all.” Those Christians
of your herds and of your flocks; that you may learn to fear Jehovah
who say, “but we’re not under law” as their justification to ignore what
Elohiym always. If the way be too long for you so that you are not able to
they consider to be the “obsolete” ordinances that sit hand in hand with
carry it; if the place be too far from you, which Jehovah Elohiym shall
the tithe while promoting only the tithe, are unable to define where they
choose to set his name there when Jehovah Elohiym has blessed you: Then
get their discernment of which parts are still to be obeyed and which
shall you turn it into money, and bind up the money in your hand, and shall
aren’t, other than their leader’s telling them this is how it works. Confusion
go unto the place which Jehovah Elohiym shall choose, and you shall
bestow that money for whatever your soul lusts after: for oxen, sheep, stranger, and to the fatherless, and to the widow, that they may eat within
wine, strong drink, or for whatever your soul desires, and you shall eat your gates, and be filled.”
there before Jehovah Elohiym and you shall rejoice, you, and your
household.” This 3rd tithe was not taken to the sanctuary or temple, but was kept in
the tithe givers own “storehouse” -within the gates of the person giving
Contrary to what is often taught today, the firstborn and first fruits were the tithe. Remember, when the Mosaic law was given there were no
to be brought to this feast in addition to the “2nd tithe” as a separate storehouses in the temple because there was not a temple- only a portable
offering- not as part of the “best” or “first portion” of the tithe. It is sanctuary. The storehouse referred to in this third tithe was usually
humorous to note that those ministers who use verse 22 as a justification privately owned property (Luke 12:18). Those less fortunate and the
on why the Christian is commanded to bring a tenth to their minister Levites were invited to the person’s house and all were filled.
alone, also ignore the commandment in the following verses instructing
the very same giver not to give this tithe to the minister, but to go out and Proponents of the single 10% tithe for the minister usually have not
spend it on themselves as God intended,”… whatever your soul lusts after: explored these other scriptures which promote the additional 20% being
for oxen, sheep, wine, strong drink, or for whatever your soul desires, and consumed by the congregation, or they have purposefully skipped past
you shall eat there before Jehovah Elohiym and you shall rejoice, you, and them because they go against belief that the church “organization” alone
your household” receives the tithe. Most Christians are quite content with what they are
being taught: If I you give 10% God is obligated to bless and protect you, if I
3) The Trienniel Tithe don’t, you are cursed. With this teaching we still have some level of control
over our financial righteousness, forgetting that the purpose of God’s law
At the triennial tithe, a third decimation was made and a third tenth part is to bring us to repentance, not righteousness. “I do not frustrate the
was consumed at home by the family, the Levites, the strangers, and the grace of God: for if righteousness is by the law then Christ is dead in vain.
poor. This triennial year was called the year of tithes, and occurred once Foolish Galatians, who has bewitched you, that you should not obey the
every three years. truth, before whose eyes Jesus Christ has been evidently set forth, crucified
among you? This only would I learn from you: Did you receive the Spirit by
Deuteronomy 14:27-29- “And the Levite within your gates; you shall not
the works of the law, or by the hearing of faith? Are you so foolish, having
forsake, for he has no part nor inheritance with you. At the end of three
begun in the Spirit, that you are now made perfect by the flesh?”
years you shall bring forth all the tithe of your increase the same year, and
lay it up within your gates. The Levite, (because he has no part nor
inheritance with you,) and the stranger, and the fatherless, and the widow
within your gates shall come and shall eat and be satisfied; that the
Jehovah Elohiym may bless you in all the work of your hand .”

Deuteronomy 26:12- “When you have made an end of tithing all your
fruits, in the third year of tithes you shall give it to the Levite, and to the
CHAPTER 3 in Egypt, and hath given them a good land, and a large, and lets them enjoy
the fruits thereof; and when he hath openly testified that he hath fully paid
ISRAEL’S TITHES the tithes (and other dues) according to the laws of Moses, let him entreat
God that he will be ever merciful and gracious to him, and continue so to
Having already established how Israel gave tithes using the bible as a be to all the Hebrews, both by preserving the good things which he hath
primary source, we can also look back at historians over the millennia who already given them, and by adding what it is still in his power to bestow
recorded how Israel’s tithe was applied. upon them.”

Flavius Josephus was a Jewish historian and general who lived shortly after What is important here is that Josephus seems to be calling to
Jesus and recorded Christian and Jewish events of his day. In his book, remembrance the blessings and curses which God promised in Malachi
Antiquities of the Jews, written in the 1st century, we find him offering chapter 3, but only if Israel brought in all of their dues and the whole tithe-
advice to other Jews on how exactly the tithes were to be given in his day: which here plainly indicates all three tithes, not just one tenth. Josephus
reminds the Jewish people that in order to come before God and claim all
1) Book IV, vs.8:8- “Let there be taken out of your fruits a tenth, besides
of the blessings and protection he promised them, they would have to be
that which you have allotted to give to the priests and Levites. This you
faithful to all three tithes, which includes the 2 tenths they are to consume
may indeed sell in the country, but it is to be used in those feasts and
themselves. Only bringing 10% does not fulfill the law as God commands,
sacrifices that are to be celebrated in the holy city; for it is fit that you
and as such does not entitle an Israelite to any protection or blessing from
should enjoy those fruits of the earth which God gives you to possess, so as
God. There is no dispute, nor can a Christian reconcile that according to
may be to the honor of the donor.”
the Old Testament, he has no right to claim he is being obedient by
2) Book IV, vs. 8:22- “Besides those two tithes, which I have already said bringing only one tenth to church.
you are to pay every year, the one for the Levites, the other for the
festivals, you are to bring every third year a third tithe to be distributed to
those that want; to women also that are widows, and to children that are Tobit 1:6-8
orphans. But as to the ripe fruits, let them carry that which is ripe first of
all into the temple; and when they have blessed God for that land which Written in the 2nd century BC, Tobit is the fictional story of a righteous
bare them, and which he had given them for a possession, when they have Jew who lived in the 8th century BC. Though a fictional story, it gives insight
also offered those sacrifices which the law has commanded them to bring, into the practice of giving three tithes in the time before Christ‘s birth:
let them give the first-fruits to the priests. But when any one hath done
this, and hath brought the tithe of all that he hath, together with those “But I alone went many a time to Jerusalem for the festivals, as the
first-fruits that are for the Levites, and for the festivals, and when he is Scripture commands all Israel in an everlasting decree, taking with me the
about to go home, let him stand before the holy house, and return thanks first fruits and the tenth parts of my crops and my first shearings, and I
to God, that he hath delivered them from the injurious treatment they had would give them to the priests, the sons of Aaron, at the altar. A tenth part
of all my produce I would give to the sons of Levi, who officiated at specified amount because it will do no good. The Christian, he implies, is
Jerusalem, and another tenth I would sell, and go and spend the proceeds called to give all, just as Christ did, for even giving half of all you have ( as
in Jerusalem each year, and a third tenth I would give to those to whom it Israel did) “achieves no great thing.”
was fitting to give it, as Deborah my grandmother had instructed me – for I
was left an orphan by my father." Jerome (345-419), lived at the same time as John Chrysostom. In his
book, The Sacred Tenth- 1908, Henry Lansdell writes, “… After Josephus we
have the testimony of Jerome, who, like the preceding two witnesses, lived
in Palestine. He says one tithe was given to the Levites, out of which they
John Chrysostom (354-407) Homily 64, Matthew 19:27 gave a tenth to the priests; a second tithe was applied to festival purposes,
and a third was given to the poor… (Commentary on Ezekiel 45:1, 565.
As the Bishop of Constantinople in the 4 th century, Chrysostom is known quoted in McClintock and Strong, 10, 434).
as the greatest preacher of the early church. People listening to his
sermons took copious notes on what he preached, as they did with this The renowned 19th century scholar Alfred Edersheim writes in The
observation of his on Jewish giving: “…And how much did they bestow in Temple- its Ministry and Services: “According to another Rabbinical
alms? one may ask. For this very thing, I am minded to say now, that they arrangement different degrees of sanctity attached to different localities.
who do not give may be roused to give, and they that give may not pride The first, or lowest degree, belonged to the land of Israel, whence alone
themselves, but may make increase of their gifts. What then did they give? the first sheaf at the Passover, the firstfruits, and the two wave-loaves at
A tenth of all their possessions, and again another tenth, and after this a Pentecost might be brought; the next degree to walled cities in Palestine,
third, so that they almost gave away the third part, for three-tenths put where no leper nor dead body (Luke 7:12) might remain; the third to
together make up this. And together with these, first fruits, and first born, Jerusalem itself since, besides many prohibitions to guard its purity, it was
and other things besides, as, for instance, the offerings for sins, those for only there lawful to partake of peace-offerings, of the firstfruits, and of the
purification, those at feasts, those in the jubilee, those by the canceling of second tithes;”
debts, and the dismissals of servants and the lendings that were clear of
usury. But if he who gave the third part of his goods, or rather the half (for The Talmud
those being put together with these are the half), if then he who is giving
the half, achieves no great thing, he who doth not bestow so much as the The Talmud was the chief source of how Israelites were taught to observe
tenth, of what shall he be worthy? With reason He said, ‘There are few the laws during Jesus’ time, and gives another example of how the nation
that be saved’…” Israel offered tithes at the time of Christ

Again we see the common knowledge in the early church that Israel was 1) Lansdell states in The Tithe and Scripture: “In Book VII (chap I, section
commanded to give three tithes, and then much more on top of that- up to I) on Maaseroth, or the first tithe, we find it stated as follows:
half! As all other proponents of true grace attest, Chrysostom continues on
that a true Christian is not obliged or commanded to pay the tithe, or any
‘This general rule has been handed down about the tithe: whatever serves did not offer the money, they repurchased the equivalent offering and
for food, is worth keeping, and grows out of the ground, is subject to tithe: presented (or consumed) it .
and another rule handed down is, that whatever is eatable at the
beginning, as well as when fully grown, although customarily kept till it is There is nothing wrong with a religious leader requiring a set amount of
mature, is subject to tithes, be it small or grown large. But when, in its money for their services if the congregation expects the person to serve
early stages it is not an ordinary article of food, but becomes so later, it is them full time. However, even Jews today know not to collect a tithe
not subject to tithe until fit to be eaten” because they can’t- there is no temple nor are there Levites. Instead they
require set donations in their synagogues.
2) ibid: “Let us now proceed to deal similarly with the book Maaser Sheni,
or the Second Tithe, which has also five chapters and contains fifty-four    Albert Barnes - from Barnes Notes (electronic edition): [Matthew 23:23 -
sections. We read of the second tithe in Deuteronomy 14:22-27. It "Ye pay tithe"] A tenth part. The law required the Jews to devote a tenth
consisted of the yearly increase of the land, which was to be eaten with part of all their property to the support of the Levites, Num 18:20-24.
firstlings of herd and flock at the ecclesiastical metropolis; but if this place Another tenth part they paid for the service of the sanctuary, commonly in
were too far from a man's home, he might turn his increase into money, cattle or grain, but where they lived far from the place of worship they
and take the money to this central place of worship, and there spend it at changed it to money, Deuteronomy 14:22-24. Besides these, there was to
the religious festivals. be every third year a tenth part given to the poor, to be eaten at their own
dwellings Deuteronomy 14:28-29; so that nearly one-third of the property
Accordingly Chapter I begins: They do not sell the second tithes, nor pledge of the Jews was devoted to religious services by law. This was besides the
them, nor exchange, nor weigh anything against them as an equivalent; voluntary offerings which they made. How much more mild and gentle are
neither does any one say to his neighbour at Jerusalem, ‘Take of my wine the laws of Christianity under which we live!”
and give me of your oil,’ or the like with other products. Men may,
however, give to each other reciprocal presents.” Barnes here does mention that the bible allows the tithe to be converted
to money if the distance was too far; these verses have been wrongly
The Talmud, with all of its specifics on how to obey Moses’ law is very taught as proof that God accepts money as the tithe. The fact is that the
clear that money can not to be brought as a tithe. If one didn’t have crops money which one had received in exchange for their tithe was to be
or livestock, then one didn’t tithe, unless they owned food or meat which brought to the place of worship, and then that same money was to be used
they learned hadn’t been tithed from. There were no provisions for to re-purchase the livestock and produce of the tithe. Only this produce
carpenters, fishermen, or other trades to offer tithes of their monetary and livestock could be offered, not the money, and it was consumed by the
gains, though they were permitted to pay temple tributes, taxes and give person giving the offering. Quite frankly it was a violation of the law to give
other offerings with gold or furniture. If the distance was too far to carry money as a tithe, unless one needed the livestock and agriculture
the tenth of crops and livestock, one was permitted to exchange it for themselves. In this case one could redeem or “buy back” their tithe by
money. When the person arrived to present or consume their tithe they adding one fifth of the value to it.
   McIntosh’s Commentary on Deuteronomy, 14 th chapter- “…The tithe of
De 14:22-27 is clearly conditional to that spoken of in Numbers 18, which CHAPTER 4
was to be given to the children of Levi for their service…Then the chapter
before us speaks of a second tithe, which is to be eaten before Jehovah in GETTING PRACTICAL
the place which He chooses to cause His Name to dwell there…Then ‘at the
With a strong understanding of what exactly the tithe was, we shall
end of three years’ there is another tithe; it suggests the result of a
examine the resulting disorder and double standards of the church’s
prolonged experience of the wealth of the land. The third year is called
attempts to apply it practically today. First we must briefly cover who gave
specifically ‘the year of tithing’ De 26:12. And this tithe is to be laid up
tithes under Mosaic law.
‘within thy gates; and the Levite-for he hath no portion nor inheritance
with thee-and the stranger, and the fatherless, and the widow, that are Israel tithed 20%- 30% (depending on the year) of whatever food or
within thy gates, shall come, and shall eat and be satisfied; that Jehovah meat they had; no money, gold, or treasures could be accepted. Every
thy God may bless thee in all the work of thy hand which thou doest’.” seven years there were no tithes given. However, only Jewish people who
were farmers or who raised livestock could tithe, under the law workers
could not pay their wages earned. It has been said that in modern times
   Thus far, there are facts enough substantiating that the whole tithe, from
that we give 1/10th of our gross income, because we are no longer farmers.
its institution in Moses’ day until the temple’s destruction in 70 AD,
This justification bears no weight, however; In “tithing” times tradesmen
consisted of 3 separate tenths. To summarize so far, regarding the tithes
did not tithe, nor did the hired help. Everything (vegetable/animal) was
only:
tithed one time. Here’s a comparison:
1) The head of each household was to bring 1/10 th of each year’s harvest
or new livestock, and give to the Levites
Old MacDonald has a farm that he just started. He plants some corn in
th
2) In addition, 1/10 was to be eaten with your family and shared with the the spring for the first time, and in the fall it comes up, a bumper crop. It
Levite as a festival tithe. costs him 1,000,000 dollars harvesting 100,000 acres of corn over the year,
including watering, paying his help, etc. According to today’s teaching, if he
3) 1/10th was to be shared with the poor, the widow, the stranger, and the sells it for 100$ per acre, he makes 10 million dollars and gives a tithe of 1
Levite every 3rd year. million. In addition, all of his hired help and suppliers would also pay tithes
totaling 100,000 dollars. So, in the end the church gets 1.1 million, Old
4) In the seventh year, there was to be no planting, no reaping, and no
MacDonald has 8 million, his helpers and supplies get 900,000.
tithing. (Lev. 25:1-7)
If he actually did it according to Old Testament law, the offerings come
5) The tithe was only to be livestock and agriculture, money was not
out different. One tenth of his crop goes to the priests and Levites, the
allowed to be offered.
second tenth feeds his family, friends, etc, and he  ends up selling the rest
for 8 million; he’s given twice as much, helped more people, even has an extra 100,000 in their pocket because they don’t tithe in addition to
consumed some himself. And yet has the same amount in the end. what Old MacDonald has. More was given, yet everyone ended up with
more- Now that’s biblical giving.
According to the bible and other sources, the first thing he does before
he ever gives a tithe is to take a portion of this as a “first fruit offering” to The reason Israel did not tithe money is because God never intended it to
the Levites. That’s about as far as I can describe the first fruits because be a commercial society. Edershiem writes, “There can be no question
despite the fact that all of today’s televised preachers have such that, according to the Divine purpose, Israel was not intended to be a
knowledge on the subject, my research indicates that most reputable commercial people. The many restrictions to the intercourse between Jews
scholars are unsure as to how much of this field counts as first fruits, nor and Gentiles, which the Mosaic Law everywhere presents, would alone
has anyone left any reliable details about it. Had it been the livestock, the have sufficed to prevent it. Then there was the express enactment against
first born from any animal’s womb was given to the Levites; but in the case taking interest upon loans, (Le 25:36,37) which must have rendered
of crops it just isn’t known if it was the whole first harvest that a field commercial transactions impossible, even though it was relaxed in
produced, or just a portion of it. reference to those who lived outside the boundaries of Palestine (De
23:20). Again, the law of the Sabbatic and of the Jubilee year would have
Returning to the tithe, it is important to understand how much was brought all extended commerce to a standstill. Nor was the land at all
actually given in quantity- NOT VALUE. Old Macdonald has spent 1,000,000 suited for the requirements of trade.” (Sketches of Jewish social life,
dollars harvesting 100,000 acres (He has invested 10$ per acre). He takes chapter 13). In short, Edersheim points out that God never wanted us to be
the first 10,000 acres of produce and gives it to the Levites. Next, he takes so money focused.
the second tenth, and eats it with his family, the Levites, and his friends in
celebration to God for his bumper crop. As for what’s left over from this Many examples of people giving money in the bible really have nothing
second tithe, he probably stores some up, gives some away, etc. Now, if to do with the tithe, but are various other freewill offerings, or annual
it’s not the year of the third tithe. He takes his 80,000 acres of remaining temple taxes. These monetary gifts were expected of all Jewish people, but
corn and sells it at the market for 100 dollars per acre just as before, the tithe was limited to the produce of one’s land: agriculture or livestock.
making 8 million$. Does he tithe off of that? According to Old Testament
law, absolutely not! He has already given 20% of his gross harvest. In plain Who were the beneficiaries of Israel’s tithes? As mentioned earlier, they
dollars, he tithed 20% (200,000$) worth of crop; that’s what it cost him to were the widows, the strangers in the land, the Levites, orphans, and
harvest it. He did not tithe off the value of the crop. Most Christians today priests. In Offerings Sacrifices and Worship in the Old Testament, Kurtz
would have given a tithe of $1,000,000 in cash instead of Old McDonald‘s points out: “…And since they had, as strangers, no relations to fall back
20% investment ($200,000). Though the Christian gives ten times more upon, they were urgently commended in Deuteronomy to the especial
money, they are disobeying the law by bringing in only 1/10 th! In protection of the authorities, in common with the widows and orphans;
addition, Old MacDonald now has  8 million dollars (instead of 7.9),  has and because they had no inheritance in the holy land, and could not even
actually given twice as much to the Levites AND the people, and his help acquire landed property, they were to be admitted to the festal and tithing
meals along with the poor of the nation … (Ex 12:48; Nu 9:14; De 14:28-29, he now owes them protection because they have given him 10% -not even
16:10, 26:11).” the 30% “whole tithe” God requires to be blessed!

Those who received the tithe did not tithe, nor were they allowed to as In Malachi 3 God tells the Levites and the priests to get the “whole tithe”
they did not own land (with the exception of the Priests and Levites). Jesus into the store house. His address is to the religious rulers of the day, not
does, however, commend the scribes and Pharisees for tithing everything the people. At that time God’s ministers and people were not all bringing
they ate. He was pointing out that even though they may not have owned the “whole tithe” as he had instructed them to; they may even have been
land, they made sure that they tithed, just in case the landowner who sold bringing in only one tithe. Note that, contrary to today’s teaching, the
their food to them didn’t tithe it correctly. store house was on one's own property, and the second tithe was to be
brought there and shared by the storehouse owner with his family and
Tradesmen didn’t tithe money from their income as it was against God's others, promoting fellowship. In Malachi, God’s priests had displayed by
law. Servants and hired labor who worked in the fields of landowners did their own actions that they thought partial obedience was acceptable- they
not have to give a tithe of their paychecks as it was the landowner’s were not teaching and enforcing the “whole” tithe, and were being
responsibility to give tithes from his crops. This system of tithing prevented rebuked for teaching only particular verses and commands, not the whole
people from tithing 4-5 times, keeping them from being overtaxed by of scripture. The result was that the people came before God, week after
religious rules. People are taught today to tithe everything. First, there is week, bringing the priests tithe, confessing the blessings of the law over
10% of one’s gross paycheck. If there is a tax refund many are under the “whole tithe” when it wasn’t all being brought in. Today, the whole
compulsion to tithe off of the money they’re getting back which has tithe (30%) is not brought in, nor do the faithful stop tithing every seven
already been tithed on. Others, who may be given an expensive gift like a years as commanded. Most come to church, stand before God and
car, pay 2000$ to their church because that is the tithe of the value of the demand blessings because they have been obedient by bringing in one
car. People have received loans to purchase something and tithed off of tenth to the church (just like they did in Malachi), while not doing the thing
that, in addition to tithing on the money they earn to pay back the tithed he has commanded in his word to get that blessing (bringing in the whole
loan. While there is nothing wrong with giving large sums of time and tithe-all 3 of them to share with others). Many would rather give 10% so
money to a church or any organization one is committed to, many give out they can feel justified, than actually give 100% of themselves as God
of compulsion; there is a genuine fear, taught using only portions of requires today.
scripture, that God will lift his hand and allow curses to fall. This cannot, by
any means, be considered an offering. In the simplest sense it is a bribe, or Most Christians don’t know why they are picking and choosing parts of
protection money; if the money isn’t paid, bad things will happen. Many the law and throwing away others, they are simply doing what they are
people freely and joyfully give 10% and more out of a free heart and told as a matter of being under a certain level of grace and out of
genuine desire to give more. Other Judaized Christians give 10% so that the submission. Because their Christian leaders already seem to know what
curses of the law will not fall and so they can come to God believing that scriptures are to be obeyed and which may be disobeyed, they
conveniently delegate responsibility and promote a mild form of
Gnosticism. The New Testament says: “For whosoever shall keep the whole $2 million in combined cost and tithe instead of $200,000 worth of crop,
law, and yet offend in one point, he is guilty of all,” and “Christ is become much of it going straight towards maintaining the church infrastructure,
of no effect to you, those who are justified by the law; you are fallen from not the people as God intended. While the church receives the tithe, more
grace.” and more is spent on maintaining the ministry than on ministering outside
its walls. Using portions of the Mosaic law, widows, the poor, and the sick
I have heard some proclaim that to be blessed we must perform are told that the only way God can bless them is by giving their tithe to the
Deuteronomy 14:22, “Thou shall truly tithe all the increase of thy seed, church while the parts of the very same law that exempt them from the
that the field brings forth year by year,” and at the same time say that tithe are ignored! I have watched the pulpit publically tickle the ears of the
curses will fall if we ate our own tithe, even though the very next verse rich and affirm that they are blessed because they gave a million to the
commands us to, “And you shall eat before the Jehovah Elohiym, in the church this year for the new sports facility. At the same moment I have sat
place which he shall choose to place his name there, the tithe of your corn, with the humble, prayerful mother feeding her children Macaroni and
of your wine, and of your oil, and the firstlings of thy herds and of your cheese, trying to keep a humble smile on her face that God is with her
flocks; that you may learn to fear Jehovah Elohiym always”? Upon since she also tithed.
reviewing that last verse, God is clear that that the way to learn the fear of
the Lord is to rejoice in him and eat one’s own tithe. Why obey the first    I believe most ministers are not teaching a flawed message of giving out
verse without the second; what rules are being followed in deciding which of malice or greed- they are merely ignorant. They cannot be blamed
commands must not be obeyed? The true answer is that there is no logic anymore than a blind person trying to be helpful describing the color red.
or tradition being followed, only fear of being different, and a drive to have They are held accountable, however, when truth has been brought to
some involvement in our own righteousness; an unwillingness to them and they will not pursue it out of fear that they will be going against
acknowledge God’s ability to operate and act apart from our own actions. the grain or may suffer financial loss.

   Why do you tithe? Do you really know what you are doing? Are you    Let us conclude this chapter with one more statement: Jesus did not tithe
cursing yourself by using Malachi as the grounds to be blessed, when you his income, nor was he even allowed to under the Mosaic law he perfectly
are doing the very thing that caused Israel’s rebuke ? followed.
Back then, everyone partook of the tithe and everyone was blessed; the If he did give a tithe of his income he violated God’s law, is no longer
Levite, the widow, the orphan and the stranger. Farmer MacDonald was sinless; and died on the cross in vain. The last two thousand years of
blessed sowing 20%-30% of his crop (costing him 200,000$ instead of church history and the deaths of millions of martyrs have been a waste of
tithing 1,000,000$), profiting million dollars and feeding his neighbors. time. One seemingly small wrong teaching can tear down the core of
Even the land was blessed and received rest for 16 months every seven salvation.
years.
   Jesus paid taxes; he paid the ½ shekel at the temple from a fish. He
   How does this compare with how our tithe today? MacDonald shells out commended when people tithed food and animals as they were required
to do. He blessed the widow who brought her offering (it was not a tithe). CHAPTER 5
His parents obeyed the law by bringing his redemption price to the temple
(he was a firstborn and had to be redeemed) when he was born; and not WHAT CHRISTIANS SAY
the offering of a rich family as some will teach, but the offering which the
law allowed for the poor. Yes, Joseph and Mary were poor, or else they lied Hopefully, it is understood what the tithe is and who was allowed to offer
to God by their offering; they were also probably fed at times by the it. If, by now, sufficient evidence has not been presented that today’s tithe
second and third tithes of others. is misrepresented, than the rest of this book will be a waste of time. By this
The verses in God’s word that go against everything being taught should point, however, these facts should be established:
not be ignored. God’s word, as a whole, works perfectly if only wrestled
1) The Old Testament laws of tithing are only partially taught and are
with long enough. More often than not it is man’s willingness to be led and
misrepresented by clergy and flock alike
told what to do, rather than a desire to know God, that misleads us.
Submission is a virtue often molded into the idol of apathy. 2) Jewish landowners alone tithed. Being under a new dispensation and
most likely, not being Jewish landowners, Christians have no claim to any
“Jacob was left alone; and there a man wrestled with him until the curses or blessings related to the tithes of the bible.
breaking of the day. When he saw that he prevailed not against him, he
touched the hollow of his thigh; and the hollow of Jacob’s thigh was out of 3) Many Christian organization’s operations are tied to this wrong tithe;
joint, as he wrestled with him. And he said, “Let me go, for the day breaks.” neither applying Jewish law properly, nor removing it altogether would be
And he said, “I will not let you go, unless you bless me. And he said to him, a benefit and would either leave a spiritual and financial vacuum in its
“What is your name?” And he said, “Jacob.” And he said, “Your name shall absence or re-institute Judaizing altogether.
be called no more Jacob, but Israel: for as a prince you have power with
4) Proper teaching must be brought about without sacrificing God’s word
God and with men, and have prevailed.”
in the least, nor jeopardizing his church.

If you consent to these four points you are ready to move on, if not, you
are encouraged to research yourself what has been presented. Admittedly,
the intention has been to destroy old beliefs about tithing in order to make
room for truth- a better, fuller form of giving. There is little room for
mixture here: the church must give under grace and repent from being the
Galatian church for the last 50 years in regards to money. This section will
examine what the church’s attitudes toward tithing has been historically,
and whether our current tithe was taught and endorsed by Christ and his
apostles, or instituted by man in order to perpetuate religion.
character. Every man brings some modest coin once a month or whenever
   Ignatius, the early church father and student of the Apostle John, (c. 105) he wishes, and only if he is willing and able; it is a freewill offering. You
wrote, “If we still live according to the Jewish Law, we acknowledge that might call them the trust-funds of piety; they are spent…on the support
we have not received grace.” He considered tithing as part of this law, as and burial of the poor (Apology, XXXIX, 1-18).
Jewish law is a “whole” law. To endorse tithing and not endorse stoning to
death for disobeying you parents back then, would be like us trying to have It is worth note that there are no mentions of the church tithing in early
a swim competition without any water; both are integral to the whole Christian literature, besides those newly converted Jews who still felt it
idea. necessary to obey Moses’ law while the temple existed in Jerusalem. All
indications are that donations were voluntary, and went towards
   In volume 5 of the Zondervan Pictoral Encyclopedia of the Bible, mention ministering to the flock. Churches met in private. Unlike today, most funds
is made that the 2nd century Church fathers, Irenaeus and Epiphanius, went directly back to the saints and not into maintaining a building. The
believed that the emphasis of the church should be strong on the freedom family of Christ was intimate, meek, and valued people more than the
and liberality of Christian giving. Irenaeus goes so far to say that Jesus gave institution. Continuing on in his Apology, Tertullian writes on Christian
a stronger commission than just tithing; that we are to give all: “And for worship, “We do not now deal with the Law any further than [to remark]
this reason did the Lord, instead of that [commandment], ‘You shall not that the apostle here teaches clearly how it has been abolished - by
commit adultery,’ forbid even concupiscence; and instead of that which passing from shadow to substance. That is, it has passed from figurative
runs thus, ‘You shall not kill,’ He prohibited anger; and instead of the law types to the reality, which is Christ. Though we have our treasure chest, it
enjoining the giving of tithes, to share all our possessions with the poor; is not made up of purchase money, as of a religion that has its price.
and not to love our neighbors only, but even our enemies; and not merely Rather, on the monthly day, if he likes, each puts in a small donation - but
to be liberal givers and bestowers, but even that we should present a only if it is his pleasure and only if he is able. For there is no compulsion; all
gratuitous gift to those who take away our goods.” (c. 150-200 Against is voluntary.”
Heresies, book 4, chap. 13). He also said, “[The Jews] had indeed the tithes
of their goods consecrated to Him. In contrast, those who have received    Around the year 248, Origen writes, “We do not regulate our lives like
liberty set aside all their possessions for the Lord's purposes, bestowing the Jews. For we are of the opinion that the literal following of the laws is
joyfully and freely not the less valuable portions of their property, since not the thing that conveys the real meaning of this legislation.”
they have the hope of better things.....” Note that Iraneaus describes
Christian giving as being “in contrast” to (the opposite of) the tithe, and In describing Christian worship and giving of his day, in his First Apology-
involving “all their possessions”, not just 10%. chapter 67, Justyn Martyr writes, “Then we all rise together and pray, and,
as we before said, when our prayer is ended, bread and wine and water
   Around the same time (c. 150-220), Tertullian wrote on how the early are brought, and the president in like manner offers prayers and
church collected and distributed finances, “Our presidents are elders of thanksgivings, according to his ability, and the people assent, saying Amen;
proved worth, men who have attained this honor not for a price, but by and there is a distribution to each, and a participation of that over which
thanks have been given, and to those who are absent a portion is sent by
the deacons. And they who are well to do, and willing, give what each European countries did not abolish remnants of the tithe tax until the mid
thinks fit; and what is collected is deposited with the president, who 1800’s, with England abolishing them in 1977, and Scotland in 2000.
succours the orphans and widows and those who, through sickness or any Austria, Germany, Italy, and Finland still collect and distribute tithe taxes to
other cause, are in want, and those who are in bonds and the strangers churches.
sojourning among us, and in a word takes care of all who are in need. But
Sunday is the day on which we all hold our common assembly, because it is In a sermon delivered on August 27, 1525, Martin Luther had this to say
the first day on which God, having wrought a change in the darkness and about the tithe, “But the other commandments of Moses, which are not
matter, made the world; and Jesus Christ our Savior on the same day rose [implanted in all men] by nature, the Gentiles do not hold. Nor do these
from the dead.” pertain to the Gentiles, such as the tithe…”

The tithe began to enter the church and appear in church doctrine after John Wesley preached a sermon in 1744 entitled, On the Use of Money,
Constantine’s successor effectively made Christianity the state religion of where he said, “…give all you can; or in other words, give all you have to
his empire. This had the effect of creating a celebrated institution where God. Do not stint yourself, like a Jew rather than a Christian, to this or that
persecution and secret, intimate worship had previously existed. All proportion. Render unto God not a tenth, not a third, not half, but all that
institutions need to be financed, and the empire’s treasury paid for much is God's (be it more or less) by employing all on yourself, your household,
of this initial establishment. Over time, as cathedrals were built and the the household of faith and all mankind, in such a manner that you may give
clergy’s payrolls increased, it became necessary to establish regulations, a good account of your stewardship when ye can be no longer stewards; in
insuring not that true religion could be promoted, but that the institution such a manner as the oracles of God direct, both by general and particular
would be strengthened. At this period in time the church’s influence in precepts; in such a manner, that whatever ye do may be "a sacrifice of a
government grew, with The Council of Tours in 567 and the 2nd Council of sweet-smelling savour to God" [cf. Lev. 8:21], and that every act may be
Macon in 585 advocating the tithe. The tithe was made mandatory by civil rewarded in that day when the Lord cometh with all his saints.” Wesley’s
law in the Carolingian empire in 765; Pope Adrian I formally recognized it words form the crux of how the Christian should be giving today, and
in 787, followed by England by the 10th Century. While many claim that mirror John Chrysostom’s words mentioned earlier.
the tithe was practiced in the early church, they should ask themselves
this: Why was it necessary to have so many councils on instituting a tithe 3- Converted in 1920, Ní Tuòshēng changed his name to Watchman Nee
5 centuries after Christ’s death, if it already existed in early Christianity? In and spread the gospel throughout China. He was jailed by the Communist
2000 years this thought process would allow future historians to use all of government in 1952, and spent the rest of his life there until his death 20
the current political debates over gay marriage as evidence it was accepted years later. In his book, The Normal Christian Life he takes the churches
and practiced already. offerings a step further: “It is right for the brethren to give occasional gifts
to the workers, as the Philippians did to Paul, but they must not bear the
The Reformation did not abolish tithing, it allowed the state to collect responsibility of any. The churches have no official obligations regarding
and distribute the tithes to the churches. It should be noted that many the workers, and the latter must see to it that the former do not take such
obligations upon themselves. God permits us to accept gifts, but it is not
His will that others become responsible for us. Gifts of love may be sent to 3) Malachi (p.85): Again I would remind you that we are not under the
the workers from their brethren in the Lord, but no believers must regard tithe system today. There are many humble believers with very little
themselves as under any legal obligations towards them. Not only have the income for whom a tenth would be too much to give.
churches no official responsibility towards the workers; they are not even
responsible for their board, lodgings, or traveling expenses. The entire 4) Malachi (p.86): There is no such thing today as that which is called
financial responsibility of the work rests upon those to whom it has been ‘storehouse giving.’ That’s not quite the way we give, because Israel’s
committed by God… 2 Corinthians 7:2; 12:14; 1Thessalonians 2:5; 3:8… giving was in the form of produce.
From these passages we see clearly the attitude of the apostle. He was not
The Billy Graham Evangelistic Association states: “…the question as to
willing to impose any burden upon others or in any way to take advantage
whether to tithe from one's net or gross income is not answered in
of them. And this must be our attitude too. Not only should we receive no
Scripture, nor is the question of whether to give it all to the local church or
salary, we should be careful not to take the slightest advantage of any of
to include other ministries. We feel that such decisions should be based on
our brethren.”
personal conviction… It is not mentioned in the New Testament except
where it is describing Old Testament practices or in the Gospels where
While Watchman Nee uses Paul’s example as a justification for not
Jesus is addressing people who were under the Old Testament law. Note
imposing a burden upon others, he neglects that Paul received “wages”
Jesus' comments to the Pharisees in Luke 11:42… A New Testament
from an outside congrecation while ministering, and said that a ministers
teaching on giving which may be helpful to you is found in 1 Corinthians
right to live off of the gospel is an “ordinance” of the Lord.
16:2: "On the first day of every week, each one of you should set aside a
Leonard Ravenhill – from Heart Breathings: “Our present ‘Christianity’ sum of money in keeping with his income." This passage brings out four
sputters along on the two cylinders of tithing and token commitment points: we should give individually, regularly, methodically, and
instead of speeding along on the eight cylinders of total commitment.” proportionately. The matter of your giving is between you and God, and He
always takes into account our circumstances. He knows when they are
One of my favorite preachers of the 20 th century still has a weekly radio beyond our power to direct and control. The important thing is that we see
broadcast that I strongly recommend. In his Thru the Bible Commentary giving as a privilege and not a burden. It should not be out of a sense of
Series, J. Vernon McGee states: duty, but rather out of love for the Lord and a desire to see His kingdom
advanced. Second Corinthians 9:6-7 says: ‘Remember this: Whoever sows
1) Galatians (p.23) Paul now calls the religion in which he was brought up sparingly will also reap sparingly, and whoever sows generously will also
the "Jews' religion." Paul was saved, not in Judaism, but from Judaism. reap generously. Each man should give what he has decided in his heart to
give, not reluctantly or under compulsion, for God loves a cheerful giver.’
2) Malachi (p.84): Under grace God wants you to give as you are able to
The deeper question, you see, is this: What has priority in our lives? Is
give. For some people that would be less than the tithe. And I’m of the
Christ really first--or do we put ourselves and our own desires first? Make
opinion that a great many in this affluent society ought to be giving more
sure Christ is first in your life, and then ask Him to guide you.”
to God.
Jewish Rabbis today (those who should know the Mosaic Law better than may be prospered in:’ i.e. the pecuniary result of any prosperous
Christians), do not collect tithes because they know only the Levites can adventure, or dispensation of Providence).”
collect the tithe. Because the genealogical records were destroyed in the
destruction of the Temple in 70 AD, they cannot determine true Levites. 3) A.T. Robertson writes in his Word Pictures in the New Testament, “Lay
They use a patron system of so many dollars for each seat in their by him in store, (“par heautoi titheto thesaurizon”). By himself, in his
synagogues to raise funds for the maintenance of their synagogues. Of home. Treasuring it (cf. Matt.6v19f. for “thesaurizo”). Have the habit of
course, the more prominent seats command a higher price, but they do doing it, “titheto” (present imperative). As he may prosper (“hoti ean
not tithe. euodotai”). Old verb from “eu,” well, and “hodos,” way or journey, to have
a good journey, to prosper in general, common in Septuagint. In N.T. only
The New Catholic Encyclopedia states: The early Church had no tithing here and Rom.1v10. and 3John.v2.”
system ... it was not that no need of supporting the Church existed or was
We should also review something else Paul said; that those who live
recognized, but rather that other means appeared to suffice.
ministering to others have the right to live by them. The 17 th century
   It also states: “In the Deuteronomic code the tithe is limited to grain, puritan theologian, Richard Baxter, sheds further light on this in his letter
wine, and oil (Deu. 12:6, 11, 17; 14:22). These texts more or less equate to English ministers, The Reformed Pastor. Baxter believed that full time
the tithe with other ritual offerings and sacrifices. [223] No law of tithing is ministers should be provided for by their congregations, but that this was
found in the New Testament, although the principle of church support is not to motivate them in their calling, “Think not of being rich; seek not
laid down in Matt. 10:10 (see also Luke 10:7) and echoed in 1 Corinthians great things for yourselves or your posterity. What if you do impoverish
9:13-14.” yourselves to do a greater good; will this be loss or gain? If you believe that
God is the safest purse-bearer, and that to expend in his service is the
The tithe was to be kept in a storehouse at the tither’s home, as many greatest usury, show them that you do believe it.”
translators can attest: In 1Cor.16v1-3 Paul tells the Corinthians, “Upon the
first day of the week let every one of you lay by him in store, as God has
prospered him.” The following Greek scholars make it clear that this
statement of the 1st century church says the storehouse is located within
the Christian’s home:

1) Bloomfield translates this, “’Par heauto,’ ‘by him.’ French, ‘chez lui,’ ‘at
home.’

2) Alford's Greek Testament translates it, “let each of you lay up at home
in store whatever he may by prosperity have acquired (lit. ‘whatever he
CHAPTER 6 This story is an example of the temple tax that was given towards the
WHAT WOULD JESUS DO upkeep of the temple, and was paid once a year by all Jewish males over
  20 years of age. Peter was approached by men who, most likely, weren’t as
Let us now go to the source of our faith and look into how he gave, and much concerned with him paying the annual tribute as they were with
how he instructed we should give. It is important to remember that often entangling Jesus & him in a brilliant trap; if Jesus didn’t pay the tax they
times Jesus was talking to Jewish people who were still under the law and, would have something with which to the stir people up against him, but if
since he had not died yet to remove them from the law, he encouraged he did pay he couldn’t still claim to be the son of God, because sons didn’t
them to obey the law- including the tithes. What he also did, however, was pay taxes to their fathers. These men approached Peter away from Jesus,
address the heart issues which should precede obedience. In his life, he and when Peter came into the house where Jesus was, our savior already
fulfilled the law perfectly in our place and made us righteous in regards to knew how to handle it. Before Peter said a word Jesus asked if children of
the law. In addition, through the indwelling of the Holy Spirit, we have now the King are obliged to pay taxes, to which the obvious answer was no.
been empowered to live perfectly, not through obedience to the written
law (which purpose it was to prove we needed another form of Christ establishes 3 important principles in this verse. The first is while
righteousness) but to the Spirit: servants and subjects pay tribute, the son’s have no need to. Many
Christians today give out of an attitude of “servant-hood” not yet
“I say then, Walk in the Spirit and you shall not fulfill the lust of the flesh. recognizing they have been adopted by God. Other Christians use their
For the flesh lusts against the Spirit and the Spirit against the flesh, and son-ship as a reason not to give, but they miss the mark as well. A true son,
these are contrary to one another so that you cannot do the things that though not under the same obligation as the servants, will pay tribute and
you want. But if you are led by the Spirit, you are not under the law.” (Eph serve his father more than all of the servants if he loves his father.
5:16-18)
The second principle Christ establishes is a Christian’s making sure that
Matt 17:24-27 (see also Exodus 30:13) their freedom in Christ does not cause another to stumble. Jesus did not
And when they came to Capernaum, they that received the didrachmon pay the temple tax because he acknowledged any servant-hood or
(temple tax) came to Peter, and said, “Doesn’t your master pay tribute?” obligation, after all, was he to pay taxes to himself? He paid the money for
He said, “Yes.” When he came into the house, Jesus anticipated him, himself because it was better to pay 2 days wages than give Satan anymore
saying, “What do you think, Simon? Whom do the kings of the earth take foothold into these men’s hearts. This is another example of a Christian
taxes or tribute from, of their own children, or of strangers?” Peter said to valuing the condition of the heart over the legal aspects of God’s rules;
him, “Of strangers.” Jesus said to him, “Then aren’t the children free? love must be the root of our obedience.
Regardless, so that we don’t offend them, go to the sea, cast an hook, and
take up the fish that first comes up; and when you have opened his mouth, The final principal Jesus establishes is responsibility and accountability.
you will find a piece of money. Give it to them for me and for you.” Having now taught that neither Peter nor himself are obligated to pay the
temple tax, he teaches that they also should not offend because of it ;
Jesus proves his Lordship by paying both of their temple taxes-not out of
his own purse -for how can Christ deny his son-ship - but from the mouth Jesus what he must do, the young man already was convinced he had been
of a fish, thereby not paying the tax himself and also crushing offense. perfect in his obedience to the law? His question does not seem to arise
Jesus not only taught Peter the truth, but took care of the moral from lack of knowledge, but more from a need to be praised for his
conundrum which his teaching produced: how to pay the tax so as not to righteousness- something is missing. To hear Jesus words at first must have
offend but also not deny Christ’s authority by paying it. been a delight to his ears, a justification. Deep inside, however, something
had moved; after just being told he had done everything right, the young
We, as fellow brothers, are called to teach one another and then bear man asks, “What do I lack still?”; he knows in his spirit that something is
one another’s sufferings, not teach someone and leave them hanging. If a amiss despite our savior’s confirmation of his obedience to the law.
brother needs advice or help, we are called to step down from our This man had done everything right, and in our church of today would
platform of intellectualism and authority in order to mentor others; we probably be looked at as one of the people we should emulate; a
must get bloody and dirty doing their work with them. In the context of successful, prosperous, giver of god’s prescribed offerings- a good
our book we may draw from these verses this point: The Christian has no Christian. Yet he had not given all to Christ’s work, nor was he willing to.
legal or moral obligation to fulfill in his giving to God, other than the  
perfected worship and unreserved tributes of a grateful son. We should recall a similar man who, most likely, was just as obedient to
God’s law, but did it out of a right heart with God. This scribe had been
Matt 19:16-23 (see also Mark 10:17-25, Luke 18:18-27)
listening to Jesus debate with the Pharisees, Herodians, and Saducees,
about giving to Caesar and about marriage (Mark 12). Unlike the rich
“And, behold, one came and said to him, “Good Master, what good thing
young man, this scribe, a man of the law, was not trying to justify but
shall I do, that I may have eternal life?” And he said to him, “Why do you
understand:
call me good? No one is good but one- God. If you want to enter into life,
vs. 28-34- “And one of the scribes came, and having heard them
keep the commandments.” He said to him, “Which?” Jesus said, “You shall
reasoning together, and perceiving that he had answered them well, asked
not murder, you shall not commit adultery, you shall not steal, you shall
him, “Which is the chief commandment of all?” And Jesus answered him,
not bear false witness, honor your father and mother and, you shall love
“The first of all the commandments, ‘Hear, O Israel; The Lord our God is
your neighbor as yourself.” The young man said to him, “All these things
one Lord’ and ‘You shall love the Lord your God with all your heart, and
have I kept from my youth up. What do I lack still?” Jesus said unto him, “If
with all your soul, and with all your mind, and with all your strength’, this is
you will be perfect, go sell what you have and give it to the poor and you
the main commandment; and the second like it, ‘You shall love your
shall have treasure in heaven; and come follow me.” But when the young
neighbor as yourself.’ There are no other commandments greater than
man heard that saying, he went away sorrowful, for he had great
these.” The scribe said to him, “Well, Master, you have said the truth, for
possessions. Then said Jesus unto his disciples, “Truly, I say to you that a
there is one God; and there is none other but he; and to love him with all
rich man shall hardly enter into the kingdom of heaven.”
the heart, and with all the understanding, and with all the soul, and with
This young man approached Jesus, not out of sincerity, but in order to all the strength, and to love his neighbor as himself, is more than all whole
prove his own righteousness. Can there be any doubt that when he asked
burnt offerings and sacrifices.” When Jesus saw that he answered    Jesus cleansed the temple twice, once at the beginning of his ministry
discreetly, he said to him, “You are not far from the kingdom of God.” and once at the end. Both instances addressed the same issue; the
On the outside these two men (the young rich man and the scribe) would religious leadership was approving and endorsing what appeared
have looked very similar in their walks with God, both would have probably outwardly to be obedience to religious duty, but which in fact was rooted
appeared faultless. The difference was in their giving and surrender to in their own greed.
God. While the rich man did everything right (including his giving), he had
not surrendered all to God, and that was the only thing that Jesus asked of    Jews would come from around the world to Jerusalem for the various
him to get into heaven; he valued his earthly riches over eternal life and offerings, and since they would bring different currencies, it was the
had to face that fact. The scribe, while justified under the law as well, did money changers job to exchange their coins and offerings for approved
not see that as the means to approach God; he recognized that total love temple currency to eliminate debate as to the value of offerings one gave.
and surrender to God was more important than the entire law, or in his Rabbinic sources detail the corruption and greed at these events; the
words, “is more than all whole burnt offerings and sacrifices.” Christians money changers and religious leaders intended to make a profit. Jesus’
need to change the view that obedience to God’s law is the vehicle which rebuke in these verses was directed not at those obedient people who
empowers them to profit. While obedience has its advantages over were just trying to give their offerings the way they had been taught, but at
disobedience, it must be paired with a right heart. Without the Spirit as the the religious leaders allowing wrong principles and attitudes into their
source, mere obedience is a limitation when compared to the gain in oversight, and for promoting a money oriented religion in the people.
Christ’s perfect law, “But the hour comes, and now is, when the true Notice that the religious leaders did not confront Jesus and tell him he
worshippers shall worship the Father in spirit and in truth, for the Father was wrong; they knew they were guilty of what he accused. They simply
seeks such to worship him. God is a Spirit: and they that worship him must sidestepped the issue and asked what gave him the authority to cause this
worship in spirit and in truth.” trouble among them.

We may draw this conclusion from these verses: Christ has called us to    This belief of the Pharisees manifests today with the church’s default
love others and give all to him; obedience to the limitations of God’s laws doctrine, “Give money to the church and God will give you back more.”
is subservient to surrendering everything to him. From this statement stems all sorts of wrong teaching and covetousness,
taking one or two verses out of context in order to build an entirely new
Matt 21:12-13 (see also Luke 19:45-46, John 2:13-17, Mark 11:15-17)
doctrine on how to “give so I get more back.” When confronted with their
“And Jesus went into the temple of God, and cast out all them that sold
misdirected teachings and attitudes on Christian giving, many church
and bought in the temple, and overthrew the tables of the moneychangers
leaders will react in much the same way the Pharisees did; They avoid
and the seats of them that sold doves, and said to them, “It is written, ‘My
entering into a common sense scriptural debate that they know they will
house shall be called the house of prayer;’ but you have made it a den of
lose by side stepping and questioning the accusers authority or motives,
thieves.”
using their ministry position to justify some greater “anointing” that others
do not have on the issue- they need not explain themselves.
Have you ever heard the untrue statement, “Jesus talked about money “Then went the Pharisees, and took counsel how they might entangle
more than hell”? The unchecked message that carnal Christians hear is that him in his talk. They sent out their disciples with the Herodians, saying,
money is more important than salvation. We have been conditioned so ‘Master, we know that you are true, and teach the way of God in truth,
that that whenever the terms “sowing and reaping” are brought up, our neither do you care for any man: for you regard not the person of men. Tell
carnal minds shift to giving MONEY in order to receive more MONEY. We us therefore, what do you think? Is it lawful to give tribute to Caesar, or
are taught, “God is not mocked: for whatsoever a man sows, that shall he not?’ Jesus perceived their wickedness, and said, ‘Why tempt me,
also reap”, without the next verse, “For he that sows to his flesh shall of hypocrites? Show me the tribute money.’ They brought him a denarius and
the flesh reap corruption; but he that sows to the Spirit shall of the Spirit he said to them, ‘Who is this image and superscription?’ They said to him,
reap life everlasting.” (Gal 6:7-8) ‘Caesar’s.’ Then he said to them, ‘Give to Caesar the things which are
“What about Luke 38?” is the objection, “Even Jesus said, ‘Give and it Caesar’s; and to God the things that are God’s.’ When they had heard they
shall be given unto you; good measure, pressed down, and shaken marveled, and left him, and went their way.”
together, and running over, shall men give into your bosom. For with the
same measure that ye mete withal it shall be measured to you again.’” With these verses the mainstream teaching has been that Jesus is telling
Reading the entire chapter it is obvious that Jesus is speaking about giving the people to make sure to pay your taxes, and also to make sure that God
mercy and love, not money. In regards to money he says that if we lend we gets what is his- the tenth of our income. This cannot be the case. As
should not expect to get back. He does not promise more money in return, already covered earlier, the law does not allow a tithe of money, gold or
but instead persecution, and at best, “…with the same measure that ye copper- it has to be crops or livestock. When a minister uses these verses
mete withal it shall be measured to you again.” to support his belief that Jesus is telling people to “tithe” off of their
paycheck, he is in effect telling his flock that Jesus sinned by encouraging
Another objection is heard, “but the bible says ‘He which sows sparingly people to disobey God’s law,- and by consequence is no longer qualified to
shall reap also sparingly; and he which sows bountifully shall reap also be the unblemished lamb sacrificed in our stead. In addition, the full tithe
bountifully.’” Yes it does, and though Paul is speaking of money, in these is not 10%, it is 30%. Finally, most Christians are not Jewish and are
same verses (2 Corinthians 9) he goes on to clarify (if the entire chapter is therefore forbidden from giving a tithe under Old Testament regulations. If
read) that our giving produces “fruits of righteousness,” and that giving not Jesus had been telling the Jews to give a tithe of the Roman coin then he
only supplies the saints but is returned in thanksgivings and glory to God, sinned and we are no longer redeemed, a reiteration of how one small
not money! Let us not fall into the false teachings of today’s church that error tears at the root of our very Salvation.
our main end use of Jesus Christ is to be provided for, for if that be the
case than Paul and the martyrs died out of Christ’s will. Jesus is actually teaching these leaders just the opposite of what today’s
church has taught these verses mean. Jesus says render to Caesar what is
Matt 22:15-22 ( se also Luke 20:21-25, Mark 12:14-17) Caesar’s- that means money and gold. The leaders of Jesus day had begun
to reject God’s law and had begun putting more value on actually receiving
cold, hard, cash, instead of the correct offerings. He is telling them to stop
collecting money, even though it is more convenient and useful, and return You pay tithe of mint and anise and cumin, and have omitted the weightier
to God’s ways. matters of the law: judgment, mercy, and faith. These you ought to have
done, and not left the others undone.”
Money is not God’s creation, it is man’s. Jesus tells us to give to God
what is rightly his (meaning everything he created, the tithes of crop and These verses can be broken down into 2 separate issues (swearing by the
livestock, etc) and leave the things the world values back to the world- its temple and tithing), but Jesus uses both of them to make the same point;
gold and treasures. It only benefits us when things are put in this that because of the love of money and self-righteousness, the scribes and
perspective, but man somehow projects his own beliefs onto God -that Pharisees had their priorities wrong.
money is as important to him as it is to us. God says that his thoughts are
not our thoughts. First is the issue of swearing by the temple, the altar, or the gift on the
altar. Jesus points out that in all of their minute legal interpretations of
There is a legend that St. Dominic the preacher was being given a tour of Moses’ law, the religious leaders believed that an oath made with an
the treasures of the Vatican. The Pope proudly referred to Acts 3:6 and offering (or money) had more value and was more binding than an oath
said, “Peter can no longer say, ‘Silver and gold have I none.’” Dominic made upon the temple or altar. Jesus takes it a step further saying that
turned, and looking straight at the Pope said, “No, and neither can he say, there should be no distinctions in the efficacy of one’s oath. Whether
‘Rise and walk .’” accompanied an offering or not, they are all oaths before the throne of
God himself, and the religious leaders ought to recognize that just because
Remove the money and insert in its place a heart fully submitted to Jesus a gift to them is included with an oath, it doesn’t mean the gift is of greater
Christ and his power, and you will shut up the heavens, cast out demons, worth to God. This is quite a contrast to the mainstream charismatic
and raise the dead. It may not be on television, but it will fill heaven teaching which often encourages worshippers to make offerings to make
instead of stadiums. their worship and oaths more efficacious to God.

Matt 23:16-23 (see also Luke 11) The second matter which Jesus brings forth (tithing) addresses the same
“Woe to you blind guides, which say, “Whoever shall swear by the core problem; that again, the Pharisees spent too much time on the trifling
temple, it is nothing; but whosoever shall swear by the gold of the temple, matters of religion because their hearts were far from God and focused on
he is a bound to the oath! Fools and blind, which is greater, the gold, or the carnal things. In both of the issues Christ rebukes here, we see a parallel in
temple that sanctifies the gold? And, “Whoever shall swear by the altar, it today’s church. Much time is spent on the importance of giving money and
is nothing; but whosoever swears by the gift that is upon it, he is bound.” bringing your tithes before God as a matter of obedience to him and a way
Fools and blind: for which is greater, the gift, or the altar that sanctifies the to be able to come before God and say, “OK God, I’ve done my part, now
gift? Whoever, therefore, swears by the altar, swears by it, and by all do yours- bless me!” The teaching that says there is something we must do
things on it. Whoever swears by the temple, swears by it, and by him that in order to gain from God, for all practical purposes, negates the work of
dwells in it. And he that shall swear by heaven swears by the throne of God Christ on the cross, and perpetuates the same error of the Pharisees which
and by him that sits upon it. Woe to you scribes and Pharisees, hypocrites! is here rebuked.
If there was any intrinsic value solely in acts of obedience, we would be he confronted their greed, so was the case here. Immediately after Jesus
made perfect by it. Hebrews 10 says, however, “For the law having a spoke these words about the woman’s offering, Judas left the room and
shadow of good things to come, and not the very image of the things, can conspired with the Pharisees, agreeing to hand Jesus over for 30 pieces of
never with those sacrifices which they offered year by year continually silver. When any religion becomes institutionalized, money becomes the
make the comers thereunto perfect” and also, “For by one offering he has guiding force behind spiritual discernment. His disciples had begun
perfected forever them that are sanctified.” valuing the institutions of Christ (feeding the poor, helping people) over
worshipping Christ himself.
Jesus Christ was our tithe, he was our first-fruits, he was the fulfillment of
every offering, we have been perfected. Mark 12:38-44 ( see also Luke 21:1-4)
The message to today’s church from these verses is simple: Do not let “And he said to them in his doctrine, “Beware of the scribes, which love to
you obedience overshadow the weightier matters of Christ, and do not go in long clothing, and love salutations in the marketplaces, and the chief
esteem the gifts and treasures more than God’s throne. Worship him seats in the synagogues, and the uppermost rooms at feasts. They devour
alone. widows’ houses and for a pretence make long prayers: these shall receive
greater damnation.” And Jesus sat over against the treasury, and beheld
Matt 26:7-13 (see also Mark 13:3-9, John 12:1-8) how the people cast money into the treasury: and many that were rich cast
“Now, when Jesus was in Bethany in the house of Simon the leper, There in much. There came a certain poor widow and she threw in two mites,
came a woman having an alabaster box of very precious ointment, and which make a farthing, and he called his disciples and said, “Verily I say to
poured it on his head as he sat. When his disciples saw, they had you that this poor widow has cast more in than all they which have cast
indignation, saying, “To what purpose is this waste? This ointment might into the treasury: For all of them gave out of their abundance; but she of
have been sold for much, and given to the poor.” When Jesus understood her lack cast in all that she had, all her living.
he said to them, “Why do you trouble this woman? She has wrought a Out of all the wonderful verses on full surrender this one is, perhaps, the
good work upon me. For you have the poor always with you; but me you most embellished and abused from the original meaning. Ridding ourselves
will not always have. In that she poured this ointment on my body, she did of preconceived notions let us read what is perhaps the most accurate and
for my burial. Truly I say to you, where ever this gospel shall be preached in well understood commentary on this widow by Alfred Edersheim:
the whole world, also shall it be told what this woman has done, for a
memorial of her.” “…Passing for the present from the cavils of the Sadducees and the
This incident is another example of Jesus’ confronting those who gainsaying of the Scribes, we come unexpectedly on one of those sweet
regarded money as more valuable than the weightier matters of worship. pictures - a historical miniature, as it is presented to us - which affords real
The difference between this example and the last is that this time the relief to the eye amidst the glare all around… we turn to the silent worship
religious leaders are not the Pharisees trying to perpetuate their blind of her who gave her all, and to the words with which Jesus owned it, all
religion (Judaism), but the very disciples who will be responsible for unknown to her. It comes to us the more welcome, that it exhibits in deed
carrying on God’s new work! Just as the Pharisees sought to kill Jesus when what Christ had said to those hypocrites who had discussed it, whether the
tribute given to Caesar was not robbing God of what was His. Truly here givers; ashamed to have her offering seen; ashamed, perhaps, to bring it; a
was one, who, in the simplicity of her humble worship, gave to the Lord ‘widow,’ in the garb of a desolate mourner; her condition, appearance, and
what was His! bearing that of a ‘pauper.’ He observed her closely and read her truly. She
held in her hand only the smallest coins, ‘two Perutahs,’ and it should be
Weary with the contention, the Master had left those to whom He had known that it was not lawful to contribute a less amount... But it was ‘all
spoken in the Porches, and, while the crowd wrangled about His Words or her living, perhaps all that she had been able to save out of her scanty
His Person, had ascended the flight of steps which led from ‘the Terrace’ housekeeping; more probably, all that she had to live upon for that day
into the Temple-building. From these … He could gain full view into ‘The and till she wrought for more. And of this she now made humble offering
Court of the Women,’ into which they opened. On these steps, or within unto God. He spake not to her words of encouragement, for she walked by
the gate (for in no other place was it lawful), He sat Him down, watching faith; He offered not promise of return, for her reward was in heaven. She
the multitude. The time of Sacrifice was past, and those who still lingered knew not that any had seen it - for the knowledge of eyes turned on her,
had remained for private devotion, for private sacrifices, or to pay their even His, would have flushed with shame the pure cheek of her love; and
vows and offerings… provision was made for receiving religious and any word, conscious notice, or promise would have married and turned
charitable shaped boxes (Shopharoth); somewhere here also we must aside the rising incense of her sacrifice. Jewish tradition, though it ever had
locate two chambers: that of ‘the silent,’ for gifts to be distributed in secret painfully thrusts forward the reward, has some beautiful legends,
to the children of the pious poor, and that where votive vessels were allegories, and sayings about the gifts of the poor... But to all time has it
deposited. Perhaps there was here also a special chamber for remained in the Church, like the perfume of Mary’s alabaster that filled the
offerings. These ‘trumpets’ bore each inscriptions, marking the objects of house, this deed of self-denying sacrifice. More, far more, than the great
contribution - whether to make up for past neglect, to pay for certain gifts of their ‘superfluity,’ which the rich cast in, was, and is to all time, the
sacrifices, to provide incense, wood, or for other gifts. gift of absolute self-surrender and sacrifice, tremblingly offered by the
solitary mourner. And though He spake not to her, yet the sunshine of his
As they passed to this or that treasury-box, it must have been a study of words must have fallen into the dark desolateness of her heart; and,
deep interest, especially on that day, to watch the givers. Some might though perhaps she knew not why, it must have been a happy day, a day of
come with appearance of self-righteousness, some even with ostentation, rich feast in the heart, that when she gave up ‘her whole living’ unto God.
some as cheerfully performing a happy duty. ‘Many that were rich cast in And so, perhaps, is every sacrifice for God all the more blessed, when we
much’ - yes, very much, for such was the tendency that (as already stated) know not of its blessedness.
a law had to be enacted, forbidding the gift of the Temple of more than a
certain proportion of one’s possessions. Would that to all time its lesson had been cherished, not theoretically,
…And as Jesus so sat on these steps, looking out on the ever-shifting but practically, by the Church! How much richer would have been her
panorama, His gaze was riveted by a solitary figure. The simple words of St. ‘treasury:’ twice blessed in gift and givers. But so is not legend written. If it
Mark sketch a story of singular pathos. ‘It was one pauper widow.’ We can had been a story invented for a purpose or adorned with the tinsel of
see her coming alone, as if ashamed to mingle with the crowd of rich embellishment, the Saviour and the widow would not have so parted - to
meet and to speak not on earth, but in heaven. She would have CHAPTER 7
worshipped, and He spoken or done some great thing. Their silence was a HOW THEN SHALL WE GIVE?
tryst for heaven.”
At this point in reading, you will have one of many responses to what has
been understood.
Luke 12: 31-3
“But instead, seek the kingdom of God and all these things shall be added The first type of response goes, “I knew that there was something wrong
to you. Fear not, little flock; for it is your Father’s good pleasure to give you with how I was taught to give a tithe. Now I know I’m under grace, I don’t
the kingdom. Sell what you have, and give alms; provide yourselves bags need to give the way I have been!”
which do not grow old; a treasure in the heavens that does not fail, where How right you are, but notice- now that you realize you are loosed from
no thief approaches, nor moth corrupts. For where your treasure is, there the legal obligation to give 10% of your income, your carnal nature takes
will your heart be also.” over and you see this release from God’s law as a reason to do less instead
After telling those around him to not lay up treasures for themselves, nor of more, revealing the true state of your heart; you are using his grace as a
seek what they shall eat or wear, Jesus begins these verses by contrasting means to justify your sin instead of as the means of doing more for him.
God’s kingdom with the world by saying, “But instead seek the kingdom of The true disciple of Christ, once freed from the bondage of law, learns that
God and all these things shall be added to you.” He says INSTEAD! He is not they are a slave to righteousness, that they can do all things through
saying that God shall not provide abundantly, he is saying not to seek after Christ. Instead of giving less than 10%, the Holy Spirit echoes the words,
those things, to give all for Christ’s kingdom. Spend all, sell all for the “Offer your bodies as a living sacrifice.” The freed saint realizes that God
kingdom of God he says, and you are sowing into a treasure in heaven. This does not want 10%, but everything; Protection over your remaining 90%
concept has been twisted, however, and much teaching of today will tell us that the tithe once offered is gone. As you are made more of a slave to
that if we want something here in this world we must sow something in righteousness, not by the law but by the Spirit, your burden is truly greater
this world also, usually to the church. in the realm of what the Spirit teaches; it places more severe requirements
If we sow for worldly provision, we must be aware that we forfeit our of your life; you may wish to go back to the minimal requirements of
heavenly treasures. We sow a “seed” to get something we need and wait Moses (30%-50%), or even the church (10%)
for years wondering why it doesn’t manifest. The answer is clear: we are
commanded in these verses to sow into the eternal, not the temporal. So Another type of person, after reading thus far will think, “I can’t let go of
many today sow into the money pit of worldly blessing, and in the process giving a tithe, I am convinced that I will only be blessed by tithing;
cancel any investment they have into their heavenly reward. obedience is required, after all. Jesus said he did not come to abolish the
law.” Well, first of all, rest assured that there is nothing wrong with giving a
tithe of your money to church; it is a principle birthed out of a generous
heart. Many have given much more, on the basis that there is a simple
moral issue that even heathens have adhered to for thousands of years:
Bless your religious leaders! This has nothing to do with the Law of Moses;
it is a law written on the heart, an issue of personal (not corporate) temple and breaking bread from house to house, did eat their meat with
obedience towards God, a requirement placed on one’s self to simply pay gladness and singleness of heart, Praising God, and having favor with all
for services rendered by a pastor. How dare we, however, add a falsehood the people. And the Lord added to the church daily such as should be
of man to this by bringing God 10% of our income and then tell him that he saved.”
owes us because we are obeying his rules. We are in fact breaking them by
only bringing 10%, and bringing on the curses which are in the same verses Giving to the Ministers
as the blessings we so ignorantly tell God he must give us. “Christ is Moses’ law clearly and specifically outlined exactly who was to give, and
become of no effect unto you, whosoever of you are justified by the law; how they were to give it. In the end all who received can be broken down
you are fallen from grace. We through the Spirit wait for the hope of into 4 types
righteousness by faith.” (Gal 5:14-16) 1) Those without means to support themselves in the Nation of Israel; the
widow, the orphan, and the stranger.
Still, another person (including myself), after reading this book says, “The 2) Those dedicated to serving God- the Levites and priesthood of Aaron
institution of the church and today’s ministry requires fixed amounts of 3) The giver and his own family were supported.
money to cover expenses; we cannot budget off of people’s giving out of 4) Offerings were made to God, and him alone.
their hearts. If the church is to remain strong, we must have money.” To
this I heartily agree, but with a hint of sarcasm. Yes, the way it has been The bible, and Christian writers of the first 4 centuries after Christ’s
institutionalized, the church does require money; unfortunately most of resurrection, gave very concise, clear instruction on how giving was to
that money often goes towards infrastructure not Christ’s ministry. occur. It is amazing how the tithe is absent from all early Christian sources,
but how we try to still keep it in effect.
In this chapter let me first spend some time on how we are to give and
show how, if we give the way Christ and his apostles taught, the church will First, lets look at how Paul describes teachers are to be paid in Galatians
thrive as never before with Christians gladly giving more than everything 6:6 (KJV)
towards his work. Much of how the early church gave has been covered, “Let him that is taught in the word communicate unto him that teaches in
but there are many ways that we are commanded to give that require the all good things.”
common Christian to give more and supply their ministers beyond what This is a very poor translation of the word “communicate.” A word study
Moses’ law ever required. One of the benefits of the tithe is that it still will reveal that the word really means, “Be a partaker with, share, become
allowed personal ownership of all else. The spiritual laws of Christ, a partner in.” Paul uses the word in Romans, Phillipians, and Galatians, in
however, require all, leaving nothing as your own! regards to monetary giving. The word is also used in the bible in partaking
“And fear came upon every soul: and many wonders and signs were done of someone’s sin with them, and having fellowship in suffering. To say that
by the apostles. All that believed were together and had all things this word only means “to share jointly” doesn’t even scratch the surface;
common; and sold their possessions and goods, and parted them to all as other versions have translated it better:
every man had need. And they, continuing daily with one accord in the CEV- “Share every good thing you have with anyone who teaches you what
God said.”
NIV- “Anyone who receives instruction in the word must share all good that it is Jesus’ own ordinance that ministers be provided for by their
things with his instructor.” congregations.
NLT- “Those who are taught the word of God should help their teachers by
paying them.” The Principles Behind the Rules
NCV- “Anyone who is learning the teaching of God should share all the God’s original intention for instituting the three tithes was for the
good things he has with his teacher.” continual maintenance of people, not his religion. Other offerings were
WEY- “But let those who receive instruction in Christian truth share with required that would maintain the temple and sacrifice to God himself, but
their instructors all temporal blessings.” the tithes specifically went to feeding all of his people, with the Levites and
YLT- “And let him who is instructed in the word share with him who is priests sustenance being primary.
instructing—in all good things."
So those being taught are to share ALL things with the instructors- much Knowing all men’s hearts, God instituted rules that prevented the priest’s
more than just a chosen few giving a tithe of their land or livestock, and and people’s tithes being used as an opportunity to profit. Historically, and
even more than a Christian’s giving 10% of their money. This New in principle, there can be no morally correct argument made that man
Testament verse instructs all to share their food, money, and provision to does not have the right, to receive payment for services rendered, even in
those who teach us. It is the fulfillment of the law originating from a right spiritual matters. In addition, the church of Christ exists for the purpose of
heart towards God. It is the difference between the person who loves worshipping him, and ministering to his saints. If men of God keep Jesus
speeding but obeys the speed limit out of fear of getting caught, and the and the act of ministering at the forefront of their financial decisions
person who follows the speed limit out of love for those around him; same instead of the institution’s growth, all will be spiritually well.
end result (obedience) with two different motives (fear versus love)
Giving to God
Another example of a minister’s receiving a wage from the church can be
The best example of how to give can be taken right from God. While the
found in Paul’s 2nd letter to the Corinthians in chapter 6: “Have I
laws of Moses were a shadow of things to come, Christ was their
committed an offence in abasing myself so that you might be exalted,
fulfillment; “For God so loved the world that he gave his only begotten son,
because I have preached to you the gospel of God freely? I robbed other
that whosoever believes in him should not perish but have everlasting life.”
churches, taking wages to do you service. And when I was present with
God gave his best, and did it without condition. We should follow suit,
you, and lacked, I was chargeable to no man: for that which was lacking,
remembering that while we may benefit from God’s giving his best, he has
the brothers which came from Macedonia supplied”
no need of ours.
While some use this verse to prove ministers should not be paid by the
church (as Watchman Nee also says) the fact remains that while Paul was Our best sacrifices to God are like the messy, incoherent attempts at
working as a tentmaker and evangelist, other Christians were supporting finger painting our children proudly bring home. While laughable and
him and paying him. Further on in Corinthians, Paul quotes Christ and says messy, they are given as a token of love, and should we ask for another it
will be given. Children do not bring their art before us, boasting of the
parents need to give them back 100 fold because they have been faithful in EPILOGUE
making a mess. But Oh, the poor parents! The child’s heart is right, and
because of that mess, now dripping down the refrigerator, the father It has been shown that the true disciple of Jesus Christ is called to
gladly gives all the praise and blessing back. It is not an earned sacrifice and give everything he has for the work of The Kingdom; anything
reciprocation; it is all love, both ways. That is the principle behind the tithe, less is unacceptable.
not a child fearing punishment and cursing should his painting be found
only partially acceptable! Just like the joyous worshippers of Hezekiah’s The church must get away from the false teaching that in order to be
day experienced, offerings can be done the wrong way according to the protected from the curses of the law, we must partially obey the law.
rules, yet still be right with God. Countless millions of Christians are inadvertently placing themselves under
the law and cursing themselves because ministers teach portions of the
scripture they understand, while having to ignore other parts of the bible
to prolong the life of this wrong teaching.

Knowing and dwelling with Christ results in perfect obedience to him and
his principles; a disciple operates in a realm better than the law, and
therefore is not held to it.

A Christian has been given access to all heavenly treasures, God asks for
all in return. Our best offerings are but rags compared to his, yet upon
releasing all of our rags we are clothed in new garments. The hypocrisy
being televised over the airwaves today is greed disguised as Christ.

We must release all, that’s the deal.

 
Above when he said, Sacrifice and offering and burnt
offerings and offering for sin you do not want, neither have
pleasure in; which are offered by the law. Then said he, Lo, I
come to do your will, O God. He takes away the first that he
may establish the second. By which we are sanctified
through the offering of the body of Jesus Christ

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