A Closer Look At Tithing, page 2

Old Testament Tithing During The Law of Moses
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The first reference to tithing as commanded under the Mosaic Law occurs in the Book of Leviticus, chapter 27.

Leviticus 27:30-32: "'A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord. If a man redeems any of his tithe, he must add a fifth of the value to it. The entire tithe of the herd and flock -- every tenth animal that passes under the shepherd's rod -- will be holy to the Lord.'" (NIV)

The above passage indicates that the tithe consisted of fruit, grain, herd, and flock. There is not one place in the Bible where we will find money given as a tithe.

Many church leaders contend that the ancient Israelites lived in a bartering rather than a monetary society as we do today. Thus, it became necessary to redefine the constituents of the biblical tithe to money earned from an occupation in our industrial age. On the contrary, there is overwhelming biblical evidence that does not support this general consensus. Although agricultural products and livestock were valuable assets for commerce, bartering was not the only form of commodity exchange during biblical times. Apart from farming, those Israelites who made a living by other avenues such as tent making, carpentry, fishing, etc., were paid monetary wages. Yet, if we search the Bible from Genesis through Revelation, we will find no examples where anyone ever paid a tithe consisting of monetary income.

There are many passages of scripture throughout the Bible that illustrate the use of money as a means of financial transactions. One such example is located in the very chapter where tithing is initially commanded:

Leviticus 27:2-4: "Speak to the Israelites and say to them: 'If anyone makes a special vow to dedicate persons to the Lord by giving equivalent values, set the value of a male between the ages of twenty and sixty at fifty shekels of silver, according to the sanctuary shekel, and if it is a female, set her value at thirty shekels.'" (NIV)

In this passage, and continuing through verse seven, we see that persons dedicated to the Lord could be redeemed for money (shekels of silver). If we go forward to verses 30 to 32, it is interesting to note that no form of money was included to be tithable. The only correlation between money and agricultural tithing was for redemption and provisional purposes (Lev. 27:31, Deut. 14:24-26). If an Israelite optioned to redeem any of his tithe, he was required to pay its value in money, plus an additional 20%. Once the money was paid to the Levites, it was used to purchase food products --- the original materials defined by the law of tithing.

On the assumption that monetary tithing is valid today, then for what can money be redeemed? Some pastors teach that 10% of a person's time and talents can be substituted for money. As in the case with the monetary tithe, we will not find one passage of scripture where time and talents were sanctioned as tithable. Such claims are nothing more than extrabiblical theorizations designed by misguided leaders and false teachers in the church.

The Purpose and Pattern of Tithing
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At this stage of our study, let's now investigate the various purposes of biblical tithing under the Mosaic Law and compare them to the manner of tithing in today's modern church. If tithing is currently a valid principle for Christians, then there should be parallelism between the two systems.

The Levitical Tithe
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Number 18:20-32: The Lord said to Aaron, "You will have no inheritance in their land, nor will you have any share among them; I am your share and your inheritance among the Israelites. I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the Tent of Meeting. From now on the Israelites must not go near the Tent of Meeting, or they will bear the consequences of their sin and die. It is the Levites who are to do the work at the Tent of Meeting and bear the responsibility for offenses against it.This is a lasting ordinance for the generations to come.They will receive no inheritance among the Israelites. Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the Lord. That is why I said concerning them: 'They will have no inheritance among the Israelites.' "The Lord said to Moses, "Speak to the Levites and say to them: 'When you receive from the Israelites the tithe I give you as your inheritance, you must present a tenth of that tithe as the Lord's offering. Your offering will be reckoned to you as grain from the threshing floor or juice from the winepress. In this way you will also present an offering to the Lord from all the tithes you receive from the Israelites. From these tithes you must give the Lord's portion to Aaron the priest. You must present as the Lord's portion the best and holiest part of everything given to you.' "Say to the Levites: 'When you present the best part, it will be reckoned to you as the product of the threshing floor or the winepress. You and your households may eat the rest of it anywhere for it is your wages for the work at the Tent of Meeting . By presenting the best part of it you will not be guilty in this matter; then you will not defile the holy offerings of the Israelites, and you will not die.'" (NIV)

The Israelites consisted of 12 tribes. Each tribe received a portion of land with the exception of the Levites. The Levitical tithe was paid to the Levites who worked at the Tent of Meeting. Since they received no inheritance of land like the other 11 tribes, the purpose of the this tithe was to ensure that they were compensated with an equitable supply of food. Unlike today, the tithe never consisted of money, nor was it used to build and maintain a physical edifice.

There are some ministers who claim that the first 10% of wages earned from employment are the "best" parts of our money; and therefore should be offered as a tithe. They refer to verse 29 above to support their case. If we read the entire passage, however, it becomes very clear that it is the tenth of the tithe (10% of 10%, or .01) that is considered the "best" part of the tithe, not the first 10% of the Israelite's harvest. Moreover, to allege that the first 10% of earnings from an occupation is the "best" part of our money does not make biblical sense. One cannot decide what the “best” part of money is; but with tithing as defined by Leviticus, Chapter 27, the Levites could determine the best of their harvest.

In order to validate receiving tithes, many pastors attempt to equate themselves with the Old Testament Levitical priesthood. On the contrary, Christian ministers today are not likened to the old covenant Levites, nor is the Tent of Meeting / Tabernacle comparable to a church facility. Since the Israelites could not go near the Tent of Meeting, the Levitical priests acted as delegates between God and the nation of Israel. By contrast, it is permissible for Christians to go near and enter a church building. Secondly, no leader in the church can claim to be an appointee between God and man. Thirdly, under the new covenant, there are no longer any Levites ministering in a temple made of stone. Today, the priesthood consist of all Believers; and the body of the Christian is the new temple (1 Peter 2:5,9, 2 Cor. 3:6, 1 Cor. 3:16).

Tithing: A Minimum Standard?

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The Levitical tithe was one of three classes of tithes enacted by God f or the nation of Israel. Before examining the second tithe, let's take a look at Numbers, Chapter 31.

Numbers 31: 25-31: The Lord said to Moses, "You and Eleazar the priest and the family heads of the community are to count all the people and animals tha t were captured. Divide the spoils between the soldiers who took part in the battle and the rest of the community. From the soldiers who fought in the battle, set apart as tribute for the Lord one out of every five hundred, whether persons, cattle, donkeys, sheep or goats. Take this tribute from their half share and give it to Eleazar the priest as the Lord's part. From the Israelites' half, select one out of every fifty, whether persons, cattle, donkeys, sheep, goats or other animals. Give them to the Levites, who are responsible for the care of the Lord's tabernacle." So Moses and Eleazar the priest did as the Lord commanded Moses. (NIV)

Similar to Abram's offering to Melchizedek, here we have another occasion where plunder was given as tribute to a priest. A close investigation, however, will show a major distinction between Abram's tithe in contrast to what God has commanded in this passage.

The Lord instructs the precise division and regulation of the war spoilage. If we take out our calculators, we will discover that God required the soldiers to give point two percent (.2%) of the plunder to Eleazar the priest. The Israelites who didn't engage in battle were required to give two percent (2%) to the Levites. These computations not only presents additional evidence that tithing did not predate the Mosaic Law, but it also shows that tithing was never a minimum standard of giving. It should also be noted again that Abram was never commanded to tithe, whereas here we have a clear commandment from God to Moses to regulate the aforesaid percentages (v. 31). I find it intriguing that those who claim that tithing is a starting point or "the training wheels for giving" will repeatedly refer to Abram's tithe, but will conveniently cloak the above passage. Is greed and deception in the midst or are we dealing with those who are biased to the point of willful ignorance??

The Festival Tithe
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The festival tithe was the second of three tithes commanded under t he Mosaic Law of tithing. Let's now examine the following passages of scripture and investigate how they relate to tithing today.

Deuteronomy 12: 5-7, 12, 17-18: But you are to seek the place the Lord your God will choose from among all your tribes to put his Name there for his dwelling. To that place you must go; there bring your burnt offerings and sacrifices, your tithes and s pecial gifts, what you have vowed to give and your freewill offerings, and the firstborn of your herds and flocks. There, in the presence of the Lord your God, you and your families shall eat and shall rejoice in everything you have put your hand to, because the Lord your God has blessed you. And there rejoice before the Lord your God, you, your sons and daughters, your menservants and maidservants, and the Levites from your towns, who have no allotment or inheritance of their own. You must not eat in your own towns the tithe of your grain and new wine and oil, or the firstborn of your herds and flocks, or whatever you have vowed to give, or your freewill offerings or special gifts. Instead, you are to eat them in the presence of the Lord your God at the place the Lord your God will choose --- you, your sons and daughters, your menservants and maidservants, and the Levites from your towns --- and you are to rejoice before the Lord your God in everything you put your hand to.

Deuteronomy 14:22-27: Be sure to set aside a tenth of all that your fields produce each year. Eat the tithe of your grain, new wine and oil, and the firstborn of your herds and flocks in the presence of the Lord your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the Lord your God always. But if that place is too distant and you have been blessed by the Lord your God and cannot carry your tithe (because the place where the Lord will choose to put his Name is so far away), then exchange your tithe for silver, and take the silver with you and go to the place the Lord your God will choose. Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish. Then you and your household shall eat there in the presence of the Lord your God and rejoice. And do not neglect the Levites living in your towns, for they have no allotment of their own. (NIV)

Unlike the Levitical tithe, the festival tithe was not paid to the Levites who were assigned to the Tent of Meeting; but was actually consumed by the Israelites, their families, servants, and local Levites. Although the Levites received no inheritance of land, they were however, given 48 cities and pastureland to reside in within each tribal land (Numbers 35:2-4). Each year they would accompany the Israelites to Jerusalem to participate in festival activities.

According to Deuteronomy 14:24-26, provisions could be made for the Israelites to exchange their tithes for money. The only condition that warranted such an arrangement was transportation difficulties. Once the tithe was swapped for money, the Israelites would use it to purchase the required substances (food items) after arriving at the central place of worship. Thereupon, in an atmosphere of worship and celebration, the local Levites along with the 11 tribal communities would eat their tithes in God's presence.

Now ... I'm sure many of you have heard it said by those behind the pulpit, "Don't ever eat your seed. Tithing is for your own benefit!" Is it in fact for your benefit or the pastor's? This type of pseudo-psychological rhetoric is deceitfully designed to hijack one's finances for the purpose of extracting monetary tithes. Here, we have documented proof that illustrates instances where the Israelites were permitted to eat their tithes . And it is interesting to note that the tithes were required to be consumed at the central place of worship -- a practice that has no congruency to the manner of tithing today.

The Poor Tithe
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The third category of tithing established under the Mosaic Law was known as the Poor Tithe; aka the Third Year Tithe on account it was paid every three years.

Deuteronomy 14:28-29: At the end of every three years, bring all the tithes of that year's produce and store it in your towns, so that the Levites (who have no allotment or inheritance of their own) and the aliens, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the Lord your God may bless you in all the work of your hands. (NIV)

Deuteronomy 26:12-13: When you have finished setting aside a tenth of all your produce in the third year, the year of the tithe, you shall give it to the Levites, the alien, the fatherless and the widow, so that they may eat in your towns and be satisfied. Then say to the Lord your God: "I have removed from my house the sacred portion and have given it to the Levite, the alien, the fatherless and the widow, according to all you commanded. I have not turned aside from your commands nor have I forgotten any of them. (NIV)

Every three years the Poor Tithe replaced the Levitical and Festival tithes. Unlike the latter tithes, the Poor Tithe was not transported to the temple in Jerusalem; but rather stored locally within each tribal town (1 Chronicles 27:25). The person responsible for the district storehouses (barns) was required to distribute the food to the local Levites, foreigners, orphans, and widows.

Since most church leaders allege that monetary tithing is valid today, do they teach their congregations to tithe every three years to help support the poor? In contrast, they insist that monetary offerings "above and beyond" the tithe are used to satisfy this obligation. Similar to tithing money, there is not one place in the Bible that supports the latter argument.
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