A Closer Look At Tithing 2

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. Instead of farming activities, their (Levites) primary responsibility was serving at the Tent of Meeting. Since the Levites received no inheritance of land like the other 11 tribes, the purpose of the 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 for 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 that 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 (verse 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 the 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 special 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; but was actually consumed by the Israelites, their families, and servants. Although the Levites received no inheritance of land, they were however, given towns and pastureland to reside in within each tribal land (Numbers 35:2-4). Each year they would accompany the Israelites to Jerusalem as their guests during the festivities and collect their portion from the Levitical tithe.

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 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.

THE SABBATH YEAR
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To further accentuate how modern churches have deviated from biblical tithing, let's now take note of the following passages:

*Exodus 23: 10-11: "For six years you are to sow your fields and harvest the crops, but during the seventh year let the land lie unplowed and unused. Then the poor among your people may get food from it, and the wild animals may eat what they leave. Do the same with your vineyard and your olive grove." (NIV)

*Leviticus 25: 2-7: "Speak to the Israelites and say to them: 'When you enter the land I am going to give you, the land itself must observe a sabbath to the Lord. For six years sow your fields, and for six years prune your vineyards and gather their crops. But in the seventh year the land is to have a sabbath of rest, a sabbath to the Lord. Do not sow your fields or prune your vineyards. Do not reap what grows of itself or harvest the grapes of your untended vines. The land is to have a year of rest. Whatever the land yields during the sabbath year will be food for you --- for yourself, your manservant and maidservant, and for the hired worker and temporary resident who live among you, as well as for your livestock and the wild animals in your land. Whatever the land produces may be eaten.' " (NIV)

*Leviticus 25: 20-22: You may ask, "What will we eat in the seventh year if we do not plant or harvest our crops?" I will send you such a blessing in the sixth year that the land will yield enough for three years. While you plant during the eighth year, you will eat from the old crop and will continue to eat from it until the harvest of the ninth year comes in. (NIV)

The preceding passages indicate that the entire harvest tithe remains in the ownership of the Israelites since God does not require it during the seventh year of each tithing cycle. The land could be toiled for the first six years, but during the seventh year, the Lord commanded that the land observe a sabbath. The Israelites were prohibited from planting or harvesting anything that grew of itself. Thus, tithes from produce were cancelled during the Sabbath year. The flock and herd, however, do not observe the Sabbath year law.

"The tribe of Levi, having been excluded from participating in the division of land, obtained as compensation a share in its produce (Num. 18:24). As the tribe included two elements, priests and Levites, the compensation was given in two forms: "terumah" (heave-offering) and "ma'aser" (tithe) for the Levites; and the latter gave the tenth part of the tithe to the priests as "terumat ma'aser" (heave offering). In addition, a second tithe had to be separated from the produce in the first, second, fourth, and fifth years of the year. This tithe had to be taken to Jerusalem and consumed there, in accordance with certain regulations; while in the third and sixth years it was given to the poor. In the former case it was called "ma'aser sheni" (second tithe); in the latter "ma'aser 'ani" (the tithe for the poor). The produce of the seventh year was free from all these dues." (Jewish Encyclopedia Contributors: Solomon Schechter, M.A., Litt.D., President of the Faculty of the Jewish Theological Seminary of America, New York City / Michael Friedlander, Ph.D., Principal, Jews' College, London, England)

Based on the cycle of working six out of seven days, Israel was to work for six years and then rest during the seventh year, the Sabbatical, when no fields were to be sown and no full scale reaping was to occur. Both people and animals were to eat of what grew in the fields. Everyone was to rest, Israelites and their servants as well as their livestock. (Baker Commentary on the Bible, (The Sabbath Year and Jubliee, p.82 [Walter A. Elwell, Editor] )

In order to prevent a deficiency of food during the seventh year, every sixth year God enabled the land to produce a miraculous quantity of sustenance that would be adequate for three continuous years. What the land yielded on its own during the Sabbath year supplied food for the Israelites, their servants, hired workers, the poor, wild animals, and temporary guests who resided with them. Full scale tithing resumed during the eighth year, but was paid from the old crops of the sixth year. In the ninth year the people of Israel recommenced tithing from the new crops that were harvested. Since church leaders allege that Christians are required to tithe money, the following questions must be asked:

1) What portion of one's monetary salary is exempt from tithing every seven years?
2) Are Christians required to refrain from working every seven years?
3) Is God blessing all Christians with an enormous quantity of money every six years to offset any shortage of funds during each seventh and eighth year?
4) If tithing money is applicable to Christians, are they not breaking the law for full scale tithing during the seventh year?
5) If tithing money is not applicable to Christians, are not church leaders breaking God's law by adding to His word? (Proverbs 30:6)

The answer to these questions should further indicate that today's version of monetary tithing lacks conformity to the mandated order of harvest tithing under the Mosaic Law.

FIRSTFRUITS AND TITHES
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Many of those behind the pulpit, whose calling should be suspect, will employ coding tactics to various scriptures to secure an incessant cash flow. Another aspect of their monetary control agenda involves the interchangeable use of firstfruits and tithes. They attempt to form a link between the two terms in order to extricate the first 10% of one's financial income. Their beloved verse is as follows:

*Proverbs 3:9: Honor the Lord with your wealth, with the firstfruits of all your crops. (NIV)

The contorted and manipulative version is read as:

Proverbs 3:9: Honor the Lord with your money, with the first 10% of your paycheck.

While it is true that money can be classified as wealth, the meaning of "wealth" from a biblical perspective can be defined as "all possessions of value." In addition to paying tithes from herds, flocks and produce as required by law, the ancient Israelites honored God by giving him an array of various offerings. Thus, honoring the Lord with one's possessions are separate deeds apart from tithing laws. Similarly, the statutes regarding firstfruits are distinct from the legislations of Mosaic tithing.

1) In ancient Israel, firstfruits were some of the choicest first ripened crops and fruits offered to God. There were no specific percentages attached to the giving of firstfruits.(Deut. 16:10, 26:2)
2) Tithes and firstfruits were not given concurrently during each year. For example, firstfruits were offered on the 16th day of the first month (Nisan) and the sixth day of the third month (Sivan) of the Jewish calendar year. In contrast, the year for the tithing of livestock commenced the first day of the sixth month (Elul); while harvest tithing initiated on the 15th day of the 11th month (Shevat). The specific tithes were due one year from the date preceded. (Sources: "The Book of Our Heritage", By: Rabbi Eliyahu Kitov / The MacArthur Study Bible, p.185, [NKJV], By: John MacArthur)
3) Tithes were paid to Levites, whereas firstfruits were paid to the priests. Unlike tithes, firstfruits were not paid to the Levites who were not assigned to temple ministries. The Levites who received tithes paid a tithe (tithe of the tithe) to the Levitical Priests. Bear in mind that all priests were Levites, but not all Levites were priests.

The only similarity between firstfruits and tithes is that they are both food substances. Likened to the tithe, nowhere does the Bible state or illustrate that money was paid in the form of firstfruits.

	*Year 1*	*Year 2*	*Year 3*	*Year 4*	*Year 5*	*Year 6*	*Year 7*
Levitical Tithe	10%	10%	0%	10%	10%	0%	0%FG 10%HF **
Festival Tithe	10%	10%	0%	10%	10%	0%	0%FG 10%HF **
Poor Tithe	0%	0%	10%	0%	0%	10%	0%
Total Percentage Implemented	20%	20%	10%	20%	20%	10%	0%FG 20%HF **
Percentage Paid *	10%	10%	10%	10%	10%	10%	0%FG 10%HF **