TITHING A BIBLICAL APPROACH TO GIVING

TITHING A BIBLICAL APPROACH TO GIVING
By Kent Secor

MODERN CHURCH TITHING

Many churches today teach tithing as God's program for giving to the local church. Pastors and preachers preach on this Biblical subject as God's means to support the local church and the main means that God blesses the believer in return.

Warning is given regarding “robbing God...of tithes” and that believers are to “bring all the tithes in to the storehouse” which they say is the local church. Prayers are offered that God would accept the tithes and offerings collected by the ushers (collection plate passers extrodainare).

Tithing is regarded as one of the major practices for a righteous man in Christ Jesus. A man or family that does not tithe may be held in low regard by the pastor and leadership. Many church's leadership, when considering one for a position in their church, will judge their spirituality on the basis of their tithing record.

Much of modern church fund raising is to establish the tithing of each member, so the church leadership can establish the operating and salary budget.

QUESTIONS TO CONSIDER

Tithing is clearly taught under Mosaic Law for the support of the tribe of Levi.

Is tithing really God's way to support the local church ministry? Is the Christian really under God's judgement if they do not give a tenth of their gross income to the local church? What does the Bible teach about tithing and Christian giving? I think we must ask if tithing is a giving practice taught in the NT? Does the history of the early church demonstrate a practice of tithing or another form of giving? Does the writings of the ante-Nicene Church Fathers support the practice of tithing or another form of giving?

In this study I will consider all the scriptures in the Bible regarding tithing and giving in an effort to answer these questions. I pray the fainting heart does not grow weary in the length that this study may take, as I intend this study to be a fairly exhaustive one, for the sake of those who need the details of all things, to come to an understanding of the truth.

I will break this down into sections by the Biblical and historical references according to the following outline.

A. Tithing

1. Pre Mosaic examples.

2. Mosaic Law and regulations

3. The writings of the Prophets

4. NT teaching

5. Writings of the Ante-Nicene Church Fathers.


A. THITHING

INTRODUCTION

The Hebrew for the word translated tithe is defined by Brown-Driver-Brigg's Hebrew Definitions as;

H4643

ma‛ăśêr / ma‛ăśar / ma‛aśrâh
BDB Definition:
1) tithe, tenth part
1a) tenth part
1b) tithe, payment of a tenth part
Part of Speech: noun masculine
A Related Word by BDB/Strong’s Number: from H6240
Same Word by TWOT Number: 1711h

So the Hebrew word just means a tenth, no special religious significance is attached to this word out side of the context of the Law of Moses, and certain Biblical references. In other words tithe is not a spiritual term.

The Greek word translated tithe in the KJV is defined by Thayer's Greek Definintions (e-sword) as;

G586

apodekatoō
Thayer Definition:
1) to give, pay a tithe of anything
2) to exact receive a tenth from anyone
Part of Speech: verb
A Related Word by Thayer’s/Strong’s Number: from G575 and G1183

Neither does the Greek word, apodekatoo have a religious meaning, except in the context of certain Biblical texts.

MY THESIS
My thesis regarding tithing is that it was a temple tax of one tenth of each families grains, vegetables, fruits, and herds for the support of the tribe of Levi during the Tabernacle/Temple period and was not practiced or taught by the whole of the NT church or the early Ante-Nicene church.
(Ante-, means before in Latin. Ante-Nicene refers to the time period before the council of church leaders in Nicea in the mid 300's , convened by the Roman Emporer Constantine, to quiet disturbances caused by differing factions in the church within the Roman Empire.)
My thesis is that the practice of tithing was borrowed from Judaism along with other practices of the Temple service, like the priest class of believer, the church building or Temple (Cathedral), the altar, and the liturgy of the synagogue, in the forming of the institution of the Roman Catholic Church.
I will show that the Mosaic tithe was a Temple tax, extracted for the purpose of supporting the Temple workers and priests, who were of the tribe of Levi. That the tribe of Levi were not given land as an inheritance, instead they were given the tithes of the other eleven tribes of Israel for their lively hood.
I will also show that giving to help those in need, without a limit set to the amount, is a practice taught throughout the Bible, both OT and NT.
That the NT teaches this charitable giving to those in need rather than a tax for the support of the church workers. That the main way local church workers were supported was by maintaining their own trade, after the practice of the Rabbis. That the NT and Ante-Nicene practice was to support itinerant workers while they were staying in their city and to travel to the next city.

1. PRE MOSAIC REFERENCES

References: Tithing: Gen. 14:17-20; 28:10-22

Abram pays a tithe to Melchizedek, priest of God

Gen 14:17-20 (e-sword) Literal Translation of the Holy Bible (LTHB)

“And the king of Sodom went out to meet him, after he returned from smiting Chedorlaomer and the kings which were with him, to the valley of Shaveh, it being the valley of the king.

And Melchizedek, king of Salem, brought out bread and wine; and he was the priest of the most high God.

And he blessed him and said, Blessed be Abram of the most high God, possessor of Heaven and earth;
and blessed be the most high God, who has delivered your enemies into your hand. And he gave him a tithe of all.“ (my underlining)

Keil and Delitzsch Commentary on the Old Testement (K&D) tells us;

“Melchizedek brings bread and wine from Salem “to supply the exhausted warriors with food and drink, but more especially as a mark of gratitude to Abram, who had conquered for them peace, freedom, and prosperity” (Delitzsch). This gratitude he expresses, as a priest of the supreme God, in the words, “Blessed be Abram of the Most High God, the founder of heaven and earth; and blessed be God, the Most High, who hath delivered thine enemies into thy hand.” The form of the blessing is poetical, two parallel members with words peculiar to poetry, ... without the article is a proper name for the supreme God, the God over all (cf. Exo_18:11), who is pointed out as the only true God by the additional clause, “founder of the heaven and the earth.” ... This priestly reception Abram reciprocated by giving him the tenth of all, i.e., of the whole of the booty taken from the enemy. Giving the tenth was a practical acknowledgment of the divine priesthood of Melchizedek; for the tenth was, according to the general custom, the offering presented to the Deity. Abram also acknowledged the God of Melchizedek as the true God;“


This scripture shows Abram tithing to Melchizedek. This paying a tenth to a priest of God may have been a very common practice in that time, though it is not mentioned of in scripture before this event.

(Some teach today that Melchizedek is the pre-incarnate Christ, yet no where in scripture is the Messiah referred to as Melchizedek. Messiah is compared to Melchizedek in a few verses. Psa 110:4; Heb 5:6, Heb 5:10, Heb 6:20, Heb 7:1, Heb 7:3, Heb 7:10-22 (e-sword, Treasury of Scriptural Knowledge, TSK). But Messiah and Melchizedek are never said to be one and the same.)

Gen. 28:10-22, (e-sword) LTHB

Jacob vows tithe to God: makes a deal

“And Jacob went out from Beer-sheba and went toward Haran.

And he came on a place and stayed the night there, for the sun had gone. And he took stones of the place and placed them at his head; and he lay down in that place.

And he dreamed. And, behold, a ladder was placed on the earth, its top reaching to the heavens. And, behold, the angels of God were going up and going down on it! And, behold, Jehovah stood above it and said, I am Jehovah the God of your father Abraham, and the God of Isaac; the land on which you are lying, I will give it to you and to your seed. And your seed shall be as the dust of the earth, and you shall spread to the west and to the east and to the north and to the south; and all the families of the earth shall be blessed in you and in your Seed.

And, behold, I will be with you and will guard you in every place in which you may go, and will bring you back to this land; for I will not forsake you until I have surely done that which I have spoken to you.

And Jacob awakened from his sleep, and said, Surely Jehovah is in this place, and I did not know. And he was afraid, and said, How fearful is this place! This is nothing except the house of God, and this is the door to Heaven.

And Jacob started up early in the morning and took the stone which he had placed at his head, and he placed it as a pillar; and he poured oil on the top of it. And he called the name of that place, The House of God. And yet the name of the city was at first Luz.

And Jacob vowed a vow, saying, If God is with me and keeps me in this way which I am going, and gives to me bread to eat and clothing to wear, and I return in peace to the house of my father, then Jehovah shall be my God, and this stone which I have placed as a memorial pillar shall become the house of God; and all which You shall give to me, I will tithe the tenth to You.“ (my underlining)

K&D tells us;

"Lastly, Jacob made a vow: that if God would give him the promised protection on his journey, and bring him back in safety to his father's house, Jehovah should be his God ... the stone which he had set up should be a house of God, and Jehovah should receive a tenth of all that He gave to him. It is to be noticed here, that Elohim is used in the protasis instead of Jehovah, as constituting the essence of the vow: if Jehovah, who had appeared to him, proved Himself to be God by fulfilling His promise, then he would acknowledge and worship Him as his God, by making the stone thus set up into a house of God, i.e., a place of sacrifice, and by tithing all his possessions. With regard to the fulfilment of this vow, we learn from Gen 35:7 that Jacob built an altar, and probably also dedicated the tenth to God, i.e., offered it to Jehovah; or, as some have supposed, applied it partly to the erection and preservation of the altar, and partly to burnt and thank-offerings combined with sacrificial meals, according to the analogy of Deu 14:28-29 (cf. Gen 31:54; Gen 46:1)." (my underlining)

This reference shows Jacob for the wheeler and dealer he was. He plays lets make a deal with God. Really I think this was just his way of expressing his faith in God's providence and protection. Jacob is directly honest with God. He is sure that God is real, he just had a dream that convinced him of that. He is not yet sure if God will be with him as He was with his fathers, Abraham and Isaac. He is facing a long journey with no sure idea as to the outcome. So this statement from Jacob is one expressing his faith in the God of his fathers.

These make up the only references to tithing before the Mosaic Law was given to the nation of Israel.

We see Abram following what seems to be a normal way to honor God, by giving tithes to a priest and Jacob promising to give God a tithe if God protects and provides for him in his journeys.


2. MOSAIC REGULATIONS: Part 1

References: Lev 27:30-33; Num 18:18-31; Num 28:26-31; Deu 12:5-25

TITHE IS HOLY TO JEHOVAH

Leviticus 27:30-33 (e-sword) LTHB

"And all the tithe of the land, of the seed of the land, of the fruit of the tree, shall be Jehovah's; it is holy to Jehovah. And if a man really redeems any of his tithes, he shall add its fifth to it.

And all the tithe of the herd and of the flock, all that passes under the rod, a tenth shall be holy to Jehovah; he shall not search whether it is good or bad, nor shall he change it. And if he at all changes it, then it shall be that it and its substitute shall be holy; it shall not be redeemed."

This is the first instruction under the Law given to Israel regarding tithing. Every part of the harvest was to be tithed, fruits, vegetables, nuts, and from all the herds and flocks. The tenth was "holy to Jehovah" and was to be given without consideration for the goodness of it. So the man could not cull out the bad of the herd and present those animals for their tithe, but neither were they to be the best 10% either. It was to be according to a random counting of the herds, as they passed under the rod."

For the tithe to be "holy to Jehovah", means that 10% was to be set aside for the purpose that Jehovah intends it for. The word "holy" means to be set apart for the Lord's use. This carries the weight of a vow for all of Israel to Jehovah. This places greater importance upon it than just a regular tax, it is "set apart" holy to Jehovah. As we shall see it is set apart for the purpose of the support of the tribe of Levi who were the chosen tabernacle/temple workers and priests.

TITHE BELONGS TO THE LEVITES FOR THEIR INHERITTANCE

Numbers 18:18-31, e-sword, LTHB

"And their flesh shall be yours, as the breast of the wave offering, and as the right leg; it shall be yours. (19) All the heave offerings of the holy things which the sons of Israel shall lift up to Jehovah, I have given to you and to your sons, and to your daughters with you, by a never ending statute, a covenant of salt, it shall be forever before Jehovah to you and to your seed with you.

(20) And Jehovah said to Aaron, You shall have no inheritance in their land, nor shall you have any portion among them; I am your portion and your inheritance among the sons of Israel.

(21) And, behold, I have given all the tithe in Israel to the sons of Levi for an inheritance, in return for their service which they are serving, the service of the tabernacle of the congregation. (22) And the sons of Israel shall not come near to the tabernacle of the congregation any more, 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 never ending statute throughout your generations, that in the midst of the sons of Israel they shall have no inheritance; (24) but the tithes of the sons of Israel which they shall lift up to Jehovah, a heave offering, I have given to the Levites for inheritance; therefore I have said to them, They shall have no inheritance among the sons of Israel.

(25) And Jehovah spoke to Moses, saying, (26) And you shall say to the Levites; and you shall speak to them, When you take the tithe from the sons of Israel, which I have given to you from them, for your inheritance, then you shall lift from it a heave offering of Jehovah, a tithe of the tithe. (27) And your heave offering shall be counted to you as grain from the threshing floor, and as fullness from the winepress.

(28) So you also shall lift up the heave offering of Jehovah from all your tithes which you receive from the sons of Israel. And you shall give from it the heave offering of Jehovah to Aaron the priest. (29) You shall lift up the whole heave offering of Jehovah out of all your gifts, out of all its fat, its holy part, out of it. (30) And you shall say to them, When you lift up its fat out of it, then it shall be counted to the Levites as increase of a threshing floor, and as increase of a winepress.

(31) And you shall eat it in every place, you and your households, for it is your reward in return for your service in the tabernacle of the congregation."

This passage shows who receives the tithe, that is "holy to Jehovah". It is given to the tribe of Levi who were chosen, from the twelve tribes, to be the workers in the Tabernacle (later the Temple). This establishes the tithe as a yearly tax to support the work of the Tabernacle.

The Levites were not given an inheritance of land, instead they were given twelve cities, one in each of the twelve tribal lands of Israel, the eleven other tribes with the tribe of Joseph making two. The tithe of all of Israel was their means of support.

FIRST FRUITS AND BURNT OFFERING

Num 28:26-31, e-sword, LTHB

"(26)And in the day of the firstfruits, as you offer a new food offering to Jehovah in your Feast of Weeks, you shall have a holy gathering; you shall do no work of service; (27) and you shall offer a burnt offering for a soothing fragrance to Jehovah: two bulls, sons of the herd, one ram, seven lambs, sons of a year (28) and their food offering, flour mixed with oil, three tenth parts to the one bull, two tenth parts to the one ram, (29) one tenth part to the one lamb, for the seven lambs; (30) one kid of the goats to atone for you. (31) You shall offer them besides the continual burnt offering and its food offering and drink offerings; they shall be ones without blemish for you."

This chapter deals with the Law regarding burnt offerings.

In this passage is the Law we see the start of the tithe, the firstfruits or harvest offering, also called the Feast of Weeks. This annual feast includes a burnt offering. Remember the tithe of Israel was paid out of the harvests, in which they had an early and late harvest, as well as out of the yearlings of the flocks and herds. In this passage we see the offering of the first of the early harvest.

TITHE TO BE BROUGHT TO THE TEMPLE ONLY

Deu 12:5-25, e-sword, LTHB

"(5) But you shall seek to the place which Jehovah your God shall choose out of all your tribes; for you shall seek His dwelling, to put His name there. And you shall go there. (6) And you shall bring your burnt offerings there, and your sacrifices, and your tithes, and the heave offering of your hand, and your vows, and your freewill offering, and the firstlings of your herd and of your flock.

(7) And you shall eat there before Jehovah your God, and shall rejoice in all that you put your hand to, you and your households, with which Jehovah your God has blessed you. (8) You shall not do according to all that we are doing here today, each doing all that is right in his own eyes. (9) For you have not come to the rest and to the inheritance which Jehovah your God is giving to you. (10) And you shall cross over the Jordan, and shall live in the land which Jehovah your God is causing you to inherit. And He shall give you rest from all your enemies all around; and you shall live securely.

(11) And it shall be the place which Jehovah your God shall choose to cause His name to dwell there, there you shall bring all that I am commanding you, your burnt offerings, and your sacrifices, your tithes, and the heave offering of your hand, and all your choice freewill offerings which you vow to Jehovah. (12) And you shall rejoice before Jehovah your God, you and your sons, and your daughters, and your male slaves, and your female slaves, and the Levite within your gates because he has no portion or inheritance with you.

(13) Take heed to yourself that you not offer your burnt offerings in every place that you see; (14) but in the place which Jehovah shall choose in one of your tribes, there you shall offer your burnt offerings, and there you shall do all that I command.

(15) Only with all the desire of your soul you shall sacrifice and shall eat flesh within all your gates according to the blessing of Jehovah your God which He has given you; the unclean and the clean one may eat of it, as of the gazelle and as of the hart. (16) Only, you shall not eat the blood; you shall pour it as water on the earth.

(17) You are not able to eat the tithe of your grain within your gates, and of your new wine, and your oil, and the firstlings of your herd and of your flock, and any of your vows which you vow, and your freewill offering, and the heave offering of your hand. (18) But you shall eat it before Jehovah your God in the place which Jehovah your God shall choose, you and your son, and your daughter, and your male slave, and your female slave, and the Levite who is within your gates. And you shall rejoice before Jehovah your God in all that you put your hand to.

(19) Take heed to yourself that you do not forsake the Levite as long as you live on the land. (20) Then Jehovah your God shall enlarge your border, as He has promised you, and you shall say, I will eat flesh, because your soul desires to eat flesh, you may eat flesh according to all the desire of your soul.

(21) If the place which Jehovah your God shall choose to put His name there is too far from you, then you shall kill of your herd and of your flock which Jehovah has given you, as I have commanded you; and you shall eat within your gates according to all the desire of your soul. (22) Only, as the gazelle and the hart are eaten, so you shall eat of it; the unclean and the clean may eat of it alike. (23) Only, be sure not to eat the blood, for the blood is the life, and you shall not eat the life with the flesh; (24) You shall not eat it; you shall pour it on the earth as water. (25) You shall not eat it in order that it may be well with you and with your sons after you, when you do that which is right in the eyes of Jehovah."

This chapter is a general repeat of the Law regarding offerings of all sorts; "your burnt offerings, and your sacrifices, your tithes, and the heave offering of your hand, and all your choice freewill offerings which you vow to Jehovah. " The Law is that they all are to be presented to Jehovah in the place He would chose when they came into the promised land, which was Jerusalem.

Notice verse 7; " And you shall eat there before Jehovah your God, and shall rejoice in all that you put your hand to, you and your households, with which Jehovah your God has blessed you. "

Many of the offerings involved a family feast in which all the household were to eat of, including slaves of other nations, these were to be eaten only in the Temple. One of the reasons the temple courts were so large were to hold these feasts in.

Verse 17,18 shows us that the tithe was also feasted upon, a restriction was placed upon only eating it in the Temple.

The tithe as we have already seen is set apart, holy to Jehovah for the purpose of supporting the Levites, yet we see here that the tithe also was a component of a family feast eaten in the temple. This may mean that the tithe itself was eaten, or that a feast was included with the trip to the temple (the place God will chose in the land) to present the family tithe. The wording here leads me to think that part of the tithe was eaten by the family in the temple in Jerusalem.

Conclusion

We saw in the Pre-Mosaic scriptures that tithing was a common idea for presenting offerings to God and were presented to God's agents, priests.

In the Mosaic scriptures the tithe was "holy to Jehovah" and was to be paid of all the harvest of the fields and trees, and of all the herds and flocks, with discriminating between good and bad of the animals.

The tithe was given to the tribe of Levi for their support, as they were the workers in the Tabernacle.

2. MOSAIC REGULATIONS: Part 2

References: Deu 14:22-29; Ex 23:10-11; Deu 26:12-15

In part 1, we saw that the tithe or 10% harvest offering was to be brought to the place that God would tell them, once they entered into the promised land. We know that to be Jerusalem and the mount of Moriah, where the Temple of Solomon was built.

The tithe was to be paid from all the vegetable, grain and fruit harvest and of all the herds and flocks, and was to be used as a family feast at the Temple. The overall purpose of the tithe was the support of the Levites, who were the tabernacle/temple workers.

This tithe passage of the Law gives more detail to what Moses said earlier in this address, in chapter 12

EATING THE TITHE

Deu 14:22-29 LITV

"(22)Tithing you shall tithe all the increase of your seed that the field yields year by year. (23) And you shall eat before Jehovah your God in the place which He shall choose to cause His name to dwell there, the tithe of your grain, of your wine, and of your oil, and the firstlings of your herd and of your flock; that you may learn to fear Jehovah your God all your days.

(24) And if the way is too long for you, so that you cannot carry it, because the place is too far from you which Jehovah your God shall choose to set His name there, when Jehovah your God shall bless you; (25) Then you shall give it for silver, and bind up the silver in your hand. And you shall go to the place which Jehovah your God shall choose.

(26) And you shall pay the silver for whatever your soul desires, for oxen, or for sheep, or for wine, or for fermented drink, or for whatever your soul desires. And you shall eat there before Jehovah your God, and you shall rejoice, you and your household. (27) And you shall not forsake the Levite who is within your gates, for he has no portion nor inheritance with you.

(28) At the end of three years, even the same year, you shall bring forth all the tithe of your increase, and shall lay it up within your gates. (29) And the Levite, because he has no portion nor inheritance with you, and the alien, and the fatherless, and the widow who are within your gates shall come and shall eat and be satisfied; so that Jehovah your God may bless you in all the work of your hand which you do."

Tithing was done year by year and taken to Jerusalem and the temple ("the place God will show you"). The tithe was paid from "your grain, of your wine, and of your oil, and the firstlings of your herd and of your flock".

Allowance was made for those living too far from the temple and having to travel to pay their tithe. When they arrived in Jerusalem they were to buy " whatever your soul desires, for oxen, or for sheep, or for wine, or for fermented drink, or for whatever your soul desires."

The third year was different, they were to lay up their tithe in their own gates, the gates of their cities, instead of bringing it to the temple. From there the Levites, the homeless (alien), the orphans (fatherless) and widows were to partake of it.

Notice the blessing on keeping this practice, "so that Jehovah your God may bless you in all the work of your hand which you do."
Notice that they were instructed to "eat the tithe".

What does this mean, to eat your tithe? I thought the rule was that the tithe went to the Levites. Let's look at what the translator's commentary, Keil and Delitzsch, says,

K&D, e-sword

"Deu 14:22-23 -

As the Israelites were to sanctify their food, on the one hand, positively by abstinence from everything unclean, so were they, on the other hand, to do so negatively by delivering the tithes and firstlings at the place where the Lord would cause His name to dwell, and by holding festal meals on the occasion, and rejoicing there before Jehovah their God.

This law is introduced with the general precept, “Thou shalt tithe all the produce of thy seed which groweth out of the field year by year” ,which recalls the earlier laws concerning the tithe (Lev 27:30, and Num 18:21, Num 18:26.), without repeating them one by one, for the purpose of linking on the injunction to celebrate sacrificial meals at the sanctuary from the tithes and firstlings. Moses had already directed (Deu 12:6.) that all the sacrificial meals should take place at the sanctuary, and had then alluded to the sacrificial meals to be prepared from the tithes, though only causally, because he intended to speak of them more fully afterwards. This he does here, and includes the firstlings also, inasmuch as the presentation of them was generally associated with that of the tithes, though only causally, as he intends to revert to the firstlings again, which he does in Deu 15:19.

The connection between the tithes of the fruits of the ground and the firstlings of the cattle which were devoted to the sacrificial meals, and the tithes and first-fruits which were to be delivered to the Levites and priests, we have already discussed at Deut 12. The sacrificial meals were to be held before the Lord, in the place where He caused His name to dwell (see at Deu 12:5), that Israel might learn to fear Jehovah its God always; ... For the fear of the Lord is not merely a feeling of dependence upon Him, but also includes the notion of divine blessedness, which is the predominant idea here, as the sacrificial meals were to furnish the occasion and object of the rejoicing before the Lord. The true meaning therefore is, that Israel might rejoice with holy reverence in the fellowship of its God."

Most of the sacrificial offerings had celebration sacrificial feasts attached to them. If we read through the Law regarding the sacrifices we see that part is burned on the altar, the blood is poured out at the altar, the priest gets a leg, and the family feasts on the rest of it. Here we see that the tithe offering was similar. Part of the tithe was eaten in a harvest feast to the Lord.

This rule about the third year is mostly ignored in the modern churches teaching about tithing. They teach that all the tithe goes to the church house (storehouse) for the support of the pastoral staff (Levites) and maintenance of the church house (temple). Yet God, here directs that part of the tithe is eaten in a feast, each and every year, and on the third year, the storehouse (temple) does not get the tithe instead it stays with the family and is offered at the city gates, for all to partake on. Again a feast was enjoined, a harvest feast in their own city. Levites, aliens, orphans, widows were all to eat their fill at these feasts.

Keil and Delitzsch tells us this about the third year tithe.

K&D, e-sword

"Deu 14:28-29 -

Every third year, on the other hand, they were to separate the whole of the tithe from the year's produce (“bring forth,” sc., from the granary), and leaven it in their gates (i.e., their towns), and feed the Levites, the strangers, and the widows and orphans with it.

They were not to take it to the sanctuary, therefore; but according to Deu 26:12., after bringing it out, were to make confession to the Lord of what they had done, and pray for His blessing. “At the end of three years:” i.e., when the third year, namely the civil year, which closed with the harvest (see at Exo 23:16), had come to an end.

This regulation as to the time was founded upon the observance of the sabbatical year, as we may see from Deu 15:1, where the seventh year is no other than the sabbatical year. Twice, therefore, within the period of a sabbatical year, namely in the third and sixth years, the tithe set apart for a sacrificial meal was not to be eaten at the sanctuary, but to be used in the different towns of the land in providing festal meals for those who had no possessions, viz., the Levites, strangers, widows, and orphans.

Consequently this tithe cannot properly be called the “third tithe,” as it is by many of the Rabbins, but rather the “poor tithe,” as it was simply in the way of applying it that it differed from the “second” (see Hottinger, de decimies, exerc. viii. pp. 182ff., and my Archäol. i. p. 339). As an encouragement to carry out these instructions, Moses closes in Deu 14:29 with an allusion to the divine blessing which would follow their observance."

This third year tithe took place twice in the Sabbatical year cycle, the seventh year was the Sabbath year and the fields were to lie fallow, allowing anything to grow wild, without a true harvest, and allowing anyone to pick what they wanted to. We find this reference in Ex, 23;

Exo 23:10-11 , e-sword,LTHB

"And you shall sow your land six years, and you shall gather its produce. (11) And the seventh year you shall let it rest and let it alone, and the needy of your people shall eat. And what they leave, the animals of the field shall eat. So you shall do to your vineyard, to your oliveyard."

Interesting to me that those who hold up the Sabbath day law, (which are related in the next two verses), do not likewise hold up the Sabbath year law.

The reason for the Sabbath year is the same as for the third year tithe, that "the needy of your people shall eat. "

THIRD YEAR TITHE PRAYER

Deu 26:12-15, e-sword, LTHB

"(12) When you have made an end of tithing all the tithes of your increase the third year, the year of tithing, and have given it to the Levite, the alien, the orphan, and the widow, that they may eat inside your gates, and be filled, (13) then you shall say before Jehovah your God, I have consumed the devoted things from the house, and also have given them to the Levite, and to the alien, to the orphan, and to the widow, according to all Your command which You have commanded me. I have not transgressed Your commands, and I have not forgotten. (14) I have not eaten of it in my mourning; nor have I put any of it away for uncleanness; nor have I given of it for the dead. I have listened to the voice of Jehovah my God. I have done according to all that You have commanded me. (15) Look down from Your holy habitation, from Heaven, and bless Your people Israel, and the land which You have given to us, as You swore to our fathers, a land flowing with milk and honey."


That is all the direct references to tithing in the Law, 6 passages. Other references you might check out are those for the harvest feast and offerings, which is a synonyms term.

3. TITHING IN THE PROPHETS

PART 1: TITHING IN THE HISTORY OF ISRAEL

References: 2Ch 31:5-12; Neh 10:35-38; Neh 12:44, Neh 13:5, Neh 13:12

KING HEZIKIAH REINSTITUTES TEMPLE PRACTICE

2Ch 31:5-12, e-sword, LTHB

"(5)And as the word spread, the sons of Israel brought abundantly the firstfruits of grain, new wine, and oil, and honey, and of all the produce of the field, and the tithe of all; they brought very much. (6) And the sons of Israel and Judah, those living in the cities of Judah, also they tithed of the herd and the flock, even a tithe of the holy things that were sanctified to Jehovah their God, were brought in. And they gave heaps of heaps.

(7) They began to lay the foundation of the heaps in the third month, and in the seventh month they finished. (8) And Hezekiah and the leaders came in and saw the heaps, and blessed Jehovah and His people Israel. (9) And Hezekiah asked the priests and the Levites about the heaps.

(10) And Azariah the chief priest, of the house of Zadok, spoke to him and said, From the beginning of the bringing of the heave offering to the house of Jehovah, it was eaten, and it satisfied, and abundance was left; for Jehovah has blessed His people, and this abundance is left. (11) And Hezekiah ordered them to build rooms in the house of Jehovah; and they prepared, (12) and they brought in the heave offering, and the tithes, and the holy things, faithfully. And over them was a leader, the Levite Cononiah, and his second brother, Shimei;"

In this reference to tithing in the historical writings about Israel, we see King Hezikiah re-instituting the Temple practice. In this case the tithes.

REINSTITUTION OF TEMPLE PRACTICE AFTER THE BABYLONIAN EXILE

Neh 10:35-38, e-sword, LTHB

"(35)also to bring the firstfruits of our ground, and the firstfruits of all fruit of all trees, year by year, to the house of Jehovah; (36) also to bring the first-born of our sons, and of our cattle, as it is written in the Law; and the firstlings of our herds and of our flocks to the house of our God, to the priests who minister in the house of our God.

(37) And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all kinds of trees, of wine, and of oil, to the priests, to the rooms of the house of our God; and the tithes of our ground to the Levites; and they, the Levites, might have the tithes in all the cities we worked. (38) And the priest, the son of Aaron, shall be with the Levites, tithing the Levites; and the Levites shall bring up the tithes of the tithes to the house of our God to the rooms, into the treasure house."

Here Nehemiah is reporting how after the Babylonian exile, Israel reestablished the temple practice, in this case, tithing, firstfruits offerings.

NEHEMIAH REPORTS ABOUT THE TREASURY FOR THE OFFERINGS

Neh 12:44, e-sword, LTHB

"(44)And at that day some were chosen over the rooms for the treasuries, for the offerings for the firstfruits, and for the tithes, to gather to them out of the fields of the cities the portions of the Law for the priests and the Levites. For Judah rejoiced for the priests, and for the Levites who waited."

An interesting part of this chapter helps explain where the Levites' tithe went.

Neh 12:47, e-sword, LTHB

"... And they set the holy things apart for the Levites; and the Levites set them apart for the sons of Aaron."

Israel tithed to the Temple for the Levites. The Levites tithed to the support of the priests, sons of Aaron.

Neh 13:5,e-sword, LTHB

"(5)(and he had prepared for himself a large room and there before they were giving the food offering, the frankincense, and the vessels, and the tithes of the grain, the new wine, and the oil, which was commanded to be given to the Levites, and the singers, and the gatekeepers, and the offerings of the priests)."

Neh 13:12, e-sword, LTHB

"(12)Then all Judah brought the tithe of the grain, and the new wine, and the oil, into the treasuries."


These passages show that tithing was always part of the temple practice. When the temple was not functioning, because of Israel's rebellion and neglect of the temple or during the exile, there was no tithe offering collected.

3.TITHING IN THE PROPHETS

References: Amo 4:4; Mal 3:8-10

ISRAEL'S TRANSGRESSIONS: TEMPLE ABANDONED

Amos 4:4-6, e-sword, LTHB

"(4) Come into Bethel and transgress; multiply transgressing at Gilgal. And bring your sacrifices for the morning, your tithes for three days; (5) and offer a sacrifice of a thanksgiving offering that is leavened. And cry out, call out the voluntary offerings! For so you love to do, sons of Israel, declares the Lord Jehovah.

(6) And I also have given you cleanness of teeth in all your cities, and lack of bread in your places; and you have not returned to Me, declares Jehovah."

Israel is in rebellion in this period. They have abandoned the temple in Jerusalem, and are gathering at Bethel and Gilgal. Here God refers to tithing with the other acts of transgression that Israel is doing.

ISRAEL'S TRANSGRESSIONS: ROBBING GOD OF TITHES AND OFFERINGS

Mal 3:6-12, e-sword, LTHB

"(6) For I, Jehovah, change not. Because of this, you sons of Jacob are not destroyed. (7) From the days of your fathers, you have turned aside from My statutes and have not kept them. Return to Me, and I will return to you, says Jehovah of Hosts. But you say, In what shall we return?

(8) Will a man rob God? Yet you have robbed Me. But you say, In what have we robbed You? In the tithe and the offering! (9) You are cursed with a curse, for you are robbing Me, the nation, all of it.

(10) Bring all the tithe into the storehouse, so that there may be food in My house. And test Me now with this, says Jehovah of Hosts, whether I will not open the windows of the heavens for you and pour out a blessing until there is no sufficiency of room to store it. (11) And I will rebuke the devourer for you, and he shall not destroy the fruit of your ground against you; nor shall your vine miscarry against you in the field, says Jehovah of Hosts. (12) And all nations shall call you blessed, for you shall be a delightful land, says Jehovah of Hosts."

Again we see that Israel is transgressing against the law. They are failing to bring all of the tithes and offerings into the temple. The Levites do not have their food portions, there are no stores to distribute to the poor and needy.

CONCLUSION

In the Prophets we see corrective words given to Israel from God, during times of their transgressing of the law of the temple practice.

The Mosaic law is very clear that the tithe, ten percent, of the all harvests and yearlings of the flocks and herds, were to be brought to the Temple in Jerusalem for the support of the Levites. The Levites were the one chosen tribe from the twelve tribes of Israel, to serve in the tabernacle/temple. The Levites were not given an inheritance of land, instead God instituted the tithe to be their portion. The Levites gave a tithe of their portions, which went to the sons of Aaron, the priests, for their support.

The tithe or harvest offering, was also a feast time. The tithe was to be eaten in the temple courts.

Every third year the tithe was to be kept in the local city, placed in the city gates, and distributed there to the local Levites and needy, alien homeless, widows and orphans. A harvest feast was also eaten of this tithe.

Every seventh year there was no tithe offering, as there was no harvest. Being a Sabbath Year, the land was to not be worked but left fallow, allowing a volunteer crop to rise and all the needy to glean what they wanted from it.

God equates Israel not following the law regarding tithes and offerings as robbing Him.

So the Mosaic law of the tithe was to support the Levites and provide for the poor, or what we call welfare. This tax was exacted upon all of Israel, and administered by the Levites.

4. TITHING IN THE NEW TESTEMENT

References: Mat 23:23; Luk 11:42; Luk 18:12; Rom 15:15-16; Heb 7:1-14

JESUS CONDEMNING THE PRACTICES OF THE PHARISEES

Mat 23:23-24, e-sword, LTHB

"(23)Woe to you, scribes and Pharisees, hypocrites! For you pay tithes of mint and dill and cummin, and you have left aside the weightier matters of the Law: judgment, and mercy, and faith. It was right to do these, and not to have left those aside. (24) Blind guides, straining out the gnat, but swallowing the camel!"

Luk 11:42, e-sword, LTHB

"But woe to you, Pharisees, for you pay tithes of the mint, and the rue, and every plant, and pass by the judgment and the love of God. It was right to do these things, but not to leave aside those."

Jesus is condemning the Pharisees for their self righteous practices, in this case being very exact in keeping the tithe law, but neglecting right judgement or justice, mercy and faith. The emphasis in this passage is the Pharisee's transgressions of the law, while they are seemingly keeping the law with scrupulous conscientiousness.

THE TWO MEN PRAYING

Luk 18:10-14 LITV

"(10)Two men went up into the temple to pray, the one a Pharisee, and the other a tax collector.
(11) The Pharisee was standing, praying these things to himself: God, I thank You that I am not as the rest of men, rapacious, unrighteous, adulterers, or even as this tax collector. (12) I fast twice on the sabbath; I tithe all things, as many as I get.

(13) And standing at a distance, the tax collector would not even lift up his eyes to Heaven, but smote on his breast, saying, God, be merciful to me, the sinner!

(14) I say to you, This one went down to his house having been justified, rather than that one. For everyone exalting himself will be humbled. And the one humbling himself will be exalted."

Jesus again compares the self righteous attitude of the Pharisees, in this case to a tax collector, who were considered the lowest of the low as they worked for Rome collecting taxes. The Pharisees considered certain men and women sinners on the basis of their class or jobs. Tax collectors could never be righteous in the view of the Pharisees.

Jesus says the tax collector was "justified" while the Pharisee was not.

PAUL'S TITHE OFFERING OF THE NATIONS

Rom 15:15-16 LITV

"(15)But I wrote to you more boldly, brothers, as reminding you in part, because of the grace given to me by God, (16) for me to be a minister of Jesus Christ to the nations, sacredly ministering the gospel of God, that the offering of the nations might be acceptable, sanctified by the Holy Spirit."

Paul here is using the illustration of the priest making offerings at the altar in the temple, with his gospel work as a minister of Jesus Christ to the nations.

The offering in mind here is the harvest or tithe offering.

CHRIST A PRIEST AFTER MELCHIZEDEK

Heb 7:1-14, e-sword, CEV

"(1)Melchizedek was both king of Salem and priest of God Most High. He was the one who went out and gave Abraham his blessing, when Abraham returned from killing the kings. (2) Then Abraham gave him a tenth of everything he had. The meaning of the name Melchizedek is "King of Justice." But since Salem means "peace," he is also "King of Peace."

(3) We are not told that he had a father or mother or ancestors or beginning or end. He is like the Son of God and will be a priest forever. (4) Notice how great Melchizedek is! Our famous ancestor Abraham gave him a tenth of what he had taken from his enemies.

(5) The Law teaches that even Abraham's descendants must give a tenth of what they possess. And they are to give this to their own relatives, who are the descendants of Levi and are priests. (6) Although Melchizedek wasn't a descendant of Levi, Abraham gave him a tenth of what he had. Then Melchizedek blessed Abraham, who had been given God's promise.

(7) Everyone agrees that a person who gives a blessing is greater than the one who receives the blessing. (8) Priests are given a tenth of what people earn. But all priests die, except Melchizedek, and the Scriptures teach that he is alive. (9) Levi's descendants are now the ones who receive a tenth from people. We could even say that when Abraham gave Melchizedek a tenth, Levi also gave him a tenth. (10) This is because Levi was born later into the family of Abraham, who gave a tenth to Melchizedek.

(11) Even though the Law of Moses says that the priests must be descendants of Levi, those priests cannot make anyone perfect. So there needs to be a priest like Melchizedek, rather than one from the priestly family of Aaron. (12) And when the rules for selecting a priest are changed, the Law must also be changed.

(13) The person we are talking about is our Lord, who came from a tribe that had never had anyone to serve as a priest at the altar. (14) Everyone knows he came from the tribe of Judah, and Moses never said that priests would come from that tribe."

The writer of Hebrews is building an argument for the righteous priesthood of Jesus Christ who was of the tribe of Judah in both his blood lines (as accounted by men, his father, Joseph and mother, Mary). Only those of Levi and of Aaron could be priests according to the Law. So to justify Jesus's priesthood, the writer uses Melchizedek as an example of an eternal priesthood.

Since Abraham tithed to Melchizedek, Melechizedek was a right priest of God. Since Melcizedek blessed Abraham, Melchizedek was Abraham's superior. Since Jesus is a priest after the order of Melchizedek, Jesus is a superior priest to those of the tribe of Levi.

This is the purpose of this passage.

CONCLUSION

My thesis is that tithing is a part of the Old Testement law, a temple tax, for the purpose of supporting the Levites and priesthood, and the needy in Israel.

As I have shown the tithe of the law is different from the tithe that most churches teach today.

The law of the tithe was a harvest offering, with a feast meal. The tithe was to be taken only to the Temple, when Israel was in rebellion, God condemned them for taking the tithe elsewhere or not paying it in full.

The tithe was for the support of the tribe of Levi, who were the temple workers and priests (sons of Aaron). Also the tithe was used as a welfare fund for the homeless alien, the widows and orphans. Part of the tithe was eaten as a harvest feast to the Lord.

Never was the tithe called to be used for the maintenance of the temple, that was a different offering exacted upon each male of Israel, annually.

Every third year the tithe was not taken to the temple but was kept in the local city, delivered to the city gates to be distributed there to the Levites, alien homeless, widows and orphans, along with a harvest feast.

Every seventh year there was no tithe as there was no harvest.

5. TITHING IN THE WRITINGS OF THE ANTE-NICENE FATHERS

Looking now at the writings of the early church writers, whom some call the Early Church Fathers (and by such are these writings published), we find only six references to tithing. Four of them are using Jesus' condemnation of the Pharisees as an illustration of self rigtheousness, only these two deal with their attitude towards the tithe and giving.

TEACHING TO THE SHARING OF ALL POSSESSIONS, NOT TITHING

Iraneaus, Book 4, Chapter 13, Pg. 949

"3. And for this reason did the Lord, instead of that [commandment],
“Thou shalt not commit adultery,” forbid even concupiscence; and instead
of that which runs thus, “Thou shalt not kill,” He prohibited anger; and
instead of the law enjoining the giving of tithes, [He told us] to share all
our possessions with the poor;"

Iraneaus here compares the giving of tithes to Jesus instruction to give all of one's possessions to the poor.

TEACHING COMPARING JEWISH TITHING WITH CHRISTIAN GIVING

Iraneaus, Book 4, Chapter 18, Pg. 964

"2. And the class of oblations in general has not been set aside; for there
were both oblations there [among the Jews], and there are oblations here
[among the Christians]. Sacrifices there were among the people; sacrifices
there are, too, in the Church: but the species alone has been changed,
inasmuch as the offering is now made, not by slaves, but by freemen. For
the Lord is [ever] one and the same; but the character of a servile oblation
is peculiar [to itself], as is also that of freemen, in order that, by the very
oblations, the indication of liberty may be set forth. For with Him there is
nothing purposeless, nor without signification, nor without design. And
for this reason they (the Jews) had indeed the tithes of their goods
consecrated to Him, but those who have received liberty set aside all their
possessions for the Lord’s purposes, bestowing joyfully and freely not
the less valuable portions of their property, since they have the hope of
better things [hereafter]; as that poor widow acted who cast all her living
into the treasury of God."

Iraneaus here compares the Jews giving tithes, with Christians setting aside all their possessions for the Lord's purposes, because of the hope of better things hereafter.

These references show that the early church did not teach tithing. Instead they taught stewardship of all possessions, setting aside all possessions for the Lord's purposes.

The lack of even mention of tithing, let alone the lack of teaching to tithe. shows in it's silence, that the whole of the church did not teach this Old Testement temple practice.

References

Ante-Nicene Fathers, The Master Christian Library, Ages Software Version 8, 2000

Bible, using the Literal Translation of the Holy Bible, from the free e-sword service.

Treasury of Scriptural Knowledge (I expanded each reference to show the context of the tithe reference)

Tithe, Tithes, Tithing:

Gen 14:20, Gen 28:22; Lev 27:30-32; Num 18:21-24; Num 28:26-31; Deu 12:5, Deu 12:6, Deu 12:17, Deu 14:22, Deu 14:23; Deu 14:28; Deu 26:12 2Ch 31:5, 2Ch 31:6, 2Ch 31:12; Neh 10:37, Neh 10:38, Neh 12:44, Neh 13:5, Neh 13:12; Amo 4:4; Mal 3:8-10; Mat 23:23; Luk 18:12; Luk 11:42, Luk 18:12; Rom 15:16; Heb 7:4-9

Keil and Delitzsch Commentary on the Old Testement (K&D), e-sword, a Hebrew Bible translator's commentary.

Thayer's Greek Definintions, e-sword, Greek Dictionary

Brown-Driver-Brigg's Hebrew Definitions, e-sword, Hebrew dictionary