In the ears of most church leaders and in the ears of most believers, who attend church, the sound of this question will probably register in the mind as a question, which should have no grounds to be opened up for debate.
In most any church, which we might attend or visit, we will find tithing to be taught as a New Testament doctrine. It seems that church doctrine is this; every born again believer is expected to tithe. At the time of passing the collection plates, baskets or buckets, we may hear, “now it is time to worship the Lord with the giving of our tithes and offerings”.
Just so that we are all on the same page, we should define the word “tithe” and the word “offerings.” Using the scriptures is the best source for these definitions. Let’s use Old Testament Hebrew and New Testament Greek to define both “tithe” and “offering.” This will allow us to come into unity with the definitions and in our understanding. We will use the definitions from the Strong’s Hebrew and Greek Dictionary.
Lev 27:30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD's: it is holy unto the LORD.
tithe is #4643 ma` aser (mah-as-ayr'); or ma` asar (mah-as-ar'); and (in plural) feminine ma` asrah (mah-as-raw'); from 6240; a tenth; especially a tithe:
The KJV translates this word as: tenth (part), tithe (-ing).
Lev 2:3 And the remnant of the meat offering shall be Aaron's and his sons': it is a thing most holy of the offerings of the LORD made by fire.
offering is #4503 minchah (min-khaw'); from an unused root meaning to apportion, i.e. bestow; a donation; euphemistically, tribute; specifically a sacrificial offering (usually bloodless and voluntary):
The KJV translates this word as: gift, oblation, (meat) offering, present, sacrifice.
In most churches and ministries, these definitions line up with that which is being taught. The tithe is one tenth of your income and offerings are above and beyond the tithe. We may have heard this suggested in churches or by teaching ministries; God commands the tithe, and until one has paid their tithe, they cannot enter into the area of giving offerings. Offerings are given by the freewill of the individual, and are optional.
Most any time that we have suggested that the tithe was established by God, under the Law of Moses and therefore given only to the Jews, We will usually hear, “Oh no! God established the tithe with Abraham and Melchizedek long before the Law of Moses.
Based on that argument, we must learn the truth about Abraham and Melchizedek! What did God say? Did God command Abraham to tithe to Melchizedek or was that a freewill offering?
Gen 14 And when Abram heard that his brother was taken captive, he armed his trained servants, born in his own house, three hundred and eighteen, and pursued them unto Dan.
15 And he divided himself against them, he and his servants, by night, and smote them, and pursued them unto Hobah, which is on the left hand of Damascus.
16 And he brought back all the goods, (BIG INCREASE HERE!!) and also brought again his brother Lot, and his goods, and the women also, and the people.
17 And the king of Sodom went out to meet him after his return from the slaughter of Chedorlaomer, and of the kings that were with him, at the valley of Shaveh, which is the king's dale.
18 And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God.
19 And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth:
20 And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all. (NOTICE THE ABSENCE OF GOD’S VOICE)
21 And the king of Sodom said unto Abram, Give me the persons, and take the goods to thyself.
22 And Abram said to the king of Sodom, I have lift up mine hand unto the LORD, the most high God, the possessor of heaven and earth,
23 That I will not take from a thread even to a shoelatchet, and that I will not take any thing that is thine, lest thou shouldest say, I have made Abram rich: (IF ANYONE USES THESE SCRIPURES TO ESTABLISH THE TITHE, THEN YOU CANNOT KEEP ANYTHING FOR YOURSELF!!!)
24 Save only that which the young men have eaten, and the portion of the men which went with me, Aner, Eshcol, and Mamre; let them take their portion.
Can you see the absence of the voice of God in this account of Abraham tithing to Melchizedek? There was no commandment given by God for Abraham to tithe to the King-Priest Melchizedek! The fact is that God did not speak at all, until after all of this had already taken place!!!
Gen 15:1 After these things the word of the LORD came unto Abram in a vision, saying, Fear not, Abram: I am thy shield, and thy exceeding great reward.
We should challenge our self to prove from the scriptures that after this encounter with Melchizedek, whether or not that Abraham continued tithing, or ever tithed again even one time. It is obvious that he did not teach his sons and grandsons to tithe.
Later on, we find Jacob making a deal with God to tithe all his increase and certainly, if God had established the tithe with his Grandfather Abraham, then certainly Jacob would not have thought that it would have been okay to try to cut a deal with God concerning his tithing. This deal was Jacob’s idea and not Gods commandment to Jacob!
Gen 28:20 And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on,
21 So that I come again to my father's house in peace; then shall the LORD be my God:
22 And this stone, which I have set for a pillar, shall be God's house: and of all that thou shall give me I will surely give the tenth unto thee.
Now let us look at the time, when the LORD, Himself, established the tithe. We should pay close attention to the group of people to whom the LORD commanded the tithe. We should also pay close attention to the purpose for the LORD commanding the tithe as law. Notice, that this is the LORD, Himself, speaking through his servant Aaron.
Num 18:20 And the LORD spake unto Aaron, Thou shalt have no inheritance in their land, neither shalt thou have any part among them: I am thy part and thine inheritance among the children of Israel.
21 And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service, which they serve, even the service of the tabernacle of the congregation.
22 Neither must the children of Israel henceforth come nigh the tabernacle of the congregation, lest they bear sin, and die.
23 But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance.
24 But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.
There are no gray areas here! The LORD, Himself, established the tithe, as a statue and an ordinance in this commandment, here in Leviticus 18. This is part of the Law of Moses! This law was given to the Nation of Israel, ONLY! The Gentile Nations were never under the Law of Moses, and the Gentiles, themselves, never tithed, even in the Old Testament!!
Paul confirms this point in his writings in Romans as pertaining to the Jews and gentiles.
Rom 2:14 For when the Gentiles, which have not the law, do by nature the things contained in the law, these, having not the law, are a law unto themselves:
The LORD plainly stated the reason for the tithe being given to the tribe of Levi! There is no room for confusion or wrong interpretation with this passage, which gives the account of the tithe being established by the LORD, with the children of Israel
Again stated; the tribe of Levi would receive no land, as did the other tribes! The tribe of Levi had a commandment, established by the LORD, to take tithes of their brethren, and that was their support and livelihood. The tithe was also the supply and support of the Levi administration of the Temple of God, which was the storehouse in the Old Covenant.
Now we will approach the tithe from the New Testament teachings. Sometimes distinguishing between the Old Testament and the New Testament, can be a huge source of misunderstanding, in the mind of many believers. In chapter eight of Hebrews, the writer summarizes the first seven chapters, and ends chapter eight with this very plain and precise statement:
Heb 8:13 In that he saith, A new covenant, he hath made the first old. Now that which decayeth and waxeth old is ready to vanish away.
The other point of misunderstanding, in the body of Christ, is the fact that the New Covenant did not begin until Acts chapter two. Any Bible will have listed, in big letters, before the book of Matthew; “NEW TESTAMENT”. However the Law of Moses was still in effect through the four gospels. Jesus, himself, lived under the Law of Moses! That is why, when Jesus healed a leper, his instruction to them was: “go show your self to the priest and to offer the gift that Moses commanded.”
Jesus, Himself, lived under the Law of Moses! However, one part of his mission on the earth as a man was to fulfill every part of the Law, and then, and only then, could the Law be taken out of the way.
Gal 4:4 But when the fulness of the time was come, God sent forth his Son, made of a woman, made under the law,
5 To redeem them that were under the law,
Jesus is the one who fulfilled the law and took it out of the way. Jesus is now the way the truth and the life.
Col 2:14 Blotting out the handwriting of ordinances that was against us, which was contrary to us, and took it out of the way, nailing it to his cross;
Eph 2:15 Having abolished in his flesh the enmity, even the law of commandments contained in ordinances; for to make in himself of twain one new man, so making peace;
Not understanding the four gospels still being under the time of the Law of Moses, has caused some to take the passages of scripture, in which Jesus told the Pharisees that they should tithe to conclude that tithing is New Testament doctrine.
Matt 23:23 Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these (PAYING OF TITHES) ought ye to have done, and not to leave the other (WEIGHTIER MATTERS) undone.
24 Ye blind guides, which strain at a gnat, and swallow a camel.
The reason that Jesus told those Pharisees of His day, who were Jews, that they should pay tithes was because, at that time, they were still under the Law of Moses.
If we go to the Strongs Concordance and look up the word “tithe”, we will find Matt. 23:23 and Luke 11:42 are the only two references in the New Testament.
If we look up the word “tithes”, we will find that one of the New Testament references is Luke 18:12, where the Pharisee was boasting of himself, that he gave tithes of all that he had.
Luke 18:12 I fast twice in the week, I give tithes of all that I possess.
Then we will find that there are five other references to “tithes”, and they are all found in the book of Hebrews the seventh chapter. Chapter seven of Hebrews is teaching, with great emphases this strongly stated fact, just as it was necessary that the Priesthood of Levi be changed, it was also necessary that the “law of the tithe,” which supported the Priesthood of Levi, must be changed also!
In the Strongs Greek dictionary, there are two words used to refer to the word “tithe” or “tithes”, and they are both very similar. One is a verb. One is a noun.
tithe is #586 apodekatoo (ap-od-ek-at-o'-o); from 575 and 1183; to tithe (as debtor or creditor): the KJV translates this word as; (give, pay, take) tithe.
tithes is #1181 dekate (dek-at'-ay); feminine of 1182; a tenth, i.e. as a percentage or (tech.) tithe: The KJV translates this word as: tenth (part), tithe.
Hebrews seven uses the account of the freewill tithe, of Abraham to Melchizedek, and contrasts that account with the commandment given to the tribe of Levi, to take tithes of their brethren, according to the law. The conclusion of this contrast is this; not only was it was necessary that the Priesthood of Levi be done away with, but it was also necessary, that the law of the tithe, which supported the tribe of Levi, be done away with also!
Heb 7:1 For this Melchisedec, king of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him;
2 To whom also Abraham gave (FREEWILL) a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace;
3 Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abideth a priest continually.
4 Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils.
5 And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes (NOT FREEWILL) of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham:
6 But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises.
7 And without all contradiction the less is blessed of the better.
8 And here (LEVITICAL PREISTHOOD) men that die receive tithes; but there (MELCHIZEDEK) he receiveth them, of whom it is witnessed that he liveth.
9 And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham.
10 For he was yet in the loins of his father, when Melchisedec met him.
11 If therefore perfection were by the Levitical priesthood, (for under it the people received the law,) (THE LAW OF THE TITHE) what further need was there that another priest should rise after the order of Melchisedec, and not be called after the order of Aaron?
12 For the priesthood being changed, there is made of necessity a change also of the law. (THE LAW WHICH SUPPORTED THE TRIBE OF LEVI.THE TITHE!)
The book of Hebrews was written to Jews, who had been under the Law of Moses.
As we study the book of Hebrews, we will find that the subject matter to be; the contrast between “time past” and the “last days”, and the better covenant of the “last days” under the Priesthood of Jesus Christ.
Heb 1:1 God, who at sundry times and in divers manners spake in time past unto the fathers by the prophets,
2 Hath in these last days spoken unto us by his Son, whom he hath appointed heir of all things, by whom also he made the worlds;
Heb 7:17 For he testifieth, Thou art a priest for ever after the order of Melchisedec.
18 For there is verily a disannulling of the commandment going before for the weakness and unprofitableness thereof.
19 For the law made nothing perfect, but the bringing in of a better hope did; by the which we draw nigh unto God.
Heb 7:22 By so much was Jesus made a surety of a better testament.
The book of Hebrews was written to the Hebrew people, who had been under the Law of Moses. The purpose was to show how Jesus executed the Old Will or Old Testament of promise, taking it out of the way so the New Will and Testament could come into effect.
The Book of Galatians was written to the Gentile believers, who had never been under the Law of Moses. However, as soon as the Gentiles began to be saved, we see the Jews trying to place them under the Law of Moses.
Acts 15:1 And certain men which came down from Judaea taught the brethren, and said, Except ye be circumcised after the manner of Moses, ye cannot be saved.
Acts 15:5 But there rose up certain of the sect of the Pharisees which believed, saying, That it was needful to circumcise them, and to command them to keep the law of Moses.
Acts 15:10 Now therefore why tempt ye God, to put a yoke upon the neck of the disciples, which neither our fathers nor we were able to bear?
Read the book of Galatians back to back five times and this will become very clear.
Gal 5:1 Stand fast therefore in the liberty wherewith Christ hath made us free, and be not entangled again with the yoke of bondage.
2 Behold, I Paul say unto you, that if ye be circumcised, Christ shall profit you nothing.
3 For I testify again to every man that is circumcised, that he is a debtor to do the whole law.
4 Christ is become of no effect unto you, whosoever of you are justified by the law; ye are fallen from grace.
5 For we through the Spirit wait for the hope of righteousness by faith.
6 For in Jesus Christ neither circumcision availeth any thing, nor uncircumcision; but faith which worketh by love.
7 Ye did run well; who did hinder you that ye should not obey the truth?
8 This persuasion cometh not of him that calleth you.
9 A little leaven leaveneth the whole lump.
James teaches us that the Law was one standard. The Law contains many ordinances and statutes; however it stands as one unit. It is like a plate glass! If you shoot a BB through it or drive a truck through it, it is a broken plate glass.
James 2:10 For whosoever shall keep the whole law, and yet offend in one point, he is guilty of all.
11 For he that said, Do not commit adultery, said also, Do not kill. Now if thou commit no adultery, yet if thou kill, thou art become a transgressor of the law.
The same is true in keeping the Law. Paul made it plain in the book of Galatians, if any believer goes back under any one point of the Law for their justification they are a debtor to do the whole Law.
Most believers are familiar with the scripture, which states; “the just shall live by faith.” However, the other point that Paul makes in conjunction with that is that the Law is not of faith! A believer cannot extend their faith into the OT Law and see it perform.
Gal 3:11 But that no man is justified by the law in the sight of God, it is evident: for, The just shall live by faith.
12 And the law is not of faith: but, The man that doeth them shall live in them.
In Romans chapter 5 Paul explains to us that faith accesses grace.
Rom 5:1 Therefore being justified by faith, we have peace with God through our Lord Jesus Christ:
2 By whom also we have access by faith into this grace wherein we stand, and rejoice in hope of the glory of God.
Faith accesses GRACE! Faith cannot access the Law. The Law is not of faith.
Grace and Peace multiplied in the name of Jesus.
Compiled by Jerry Thomas 02/02/2000
All scripture references are (KJV) unless otherwise denoted.
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