The Church Series (Is Tithing Biblical?) Pt. 30 (WARNING) Rated FG-7

Tithing does appear in the Bible. So, yes, tithing is biblical. But it is not Christian. The tithe belongs to ancient Israel. It was essentially their income tax. Never do you find first-century Christians tithing in the New Testament.

Numerous Christians do not have the foggiest idea about what the Bible teaches regarding the tithe. So let’s look at it. The word tithe simply means the tenth part. The Lord instituted three kinds of tithes for Israel as part of their of their taxation system. They are:

 A tithe of the produce of the land to support the Levites who had no inheritance in Canaan. (Leviticus 27:30-33; Numbers 18:21-31)
 A tithe of the produce of the land to sponsor religious festivals in Jerusalem. If the produce was too burdensome for a family to carry to Jerusalem, they could convert it into money. (Deuteronomy 14:22-27)
 A tithe of the produce of the land collected every third year for the local Levites, orphans, strangers, and widows. Deuteronomy 14:28-29; 26:12-13)

This was the biblical tithe. God commanded Israel to give 23.3 percent of their incomes every year, not 10 percent. (Nehemiah 12:44; Malachi 3:8-12; Hebrews 7:5) Twenty percent yearly and 10 percent every three years equals 23.3 percent per year. God commanded all tithes. These tithes consisted of the produce of the land—which included the seed of the land, the fruit of the land, and the herd or the flock. It was the product of the land, not money.

A clear parallel can be seen between Israel’s tithing system and the modern taxation system present in America. Israel was obligated to support their national workers (priests), their holidays (festivals), and their poor (strangers, widows, and orphans) with their annual tithes. Most modern tax systems serve a similar purpose.

With the death of Jesus, all ceremonial codes that belonged to the Jews were nailed to Christ’s cross and buried, never to be used again to condemn us. For this reason, we never see Christians tithing in the New Testament, just as we don’t see them sacrificing goats and bulls to cover their sins.

Paul writes, “When you were dead in your transgressions and the un-circumcision of your flesh, He made you alive together with Him, having forgiven us all our transgressions, having canceled out the certificate of debt consisting of decrees against us, which was hostile to us; and He has taken it out of the way, having nailed it to the cross…. Therefore no one is to act as your judge in regard to food or drink or in respect to a festival or a new moon or a Sabbath day—things which are a mere shadow of what is to come; but the substance belongs to Christ.

Tithing belonged exclusively to Israel under the Law. When it comes to financial stewardship, we see the first-century Christians giving cheerfully according to their ability—not dutifully out of a command. Giving in the early church was voluntary. And those who benefited from it were the poor, orphans, widows, sick, prisoners, and strangers.

We can hear someone making the following objection right now. “But what about Abraham? He lived before the Law. And we see him tithing to the high priest Melchizedek (Genesis 14:17-20). Does this not overturn your argument that the tithe out is part of the Mosaic Law?”No, it does not. First, Abraham’s tithe was completely voluntary. It was not compulsory. God did not command it as He did with the tithe for Israel.

Second, Abraham tithed out of the spoils that he acquired after a particular battle he fought. He did not tithe out of his own regular income or property. Abraham’s act of tithing would be akin to you winning the lottery or a mega jackpot, or receiving a work bonus, then tithing it.

Third, and most important, this is the only recorded time that Abraham tithed out of his 175 years of life on this earth. We have no evidence that he ever did such a thing again. Consequently, if you wish to use Abraham as a “proof text” to argue that Christians must tithe, then you are only obligated to tithe one time!

This brings us back to that oft-quoted text in Malachi 3. What was God saying there? First, this passage was directed to ancient Israel when they were under the Mosaic Law. God’s people were holding back their tithes and offerings. Consider what would happen if a large portion of a country’s citizens refused to pay their taxes. This would be viewed as a form of stealing by many, and in some countries, those unwilling to pay would face consequences.

In the same way, when Israel held back her taxes (tithes), she was stealing from God—the One who instituted that tithing system. The Lord commanded His people to bring their tithes into the storehouse. The storehouse was located in the chambers of the Temple. The chambers were set apart to hold the tithes (which were produce, not money) for the support of the Levites, the poor, the strangers, and the widows.

Notice the context of Malachi 3:8-10. In verse 5, the Lord says that He will judge those who oppress the widow, the fatherless, and the stranger. He says, “So I will come near to you for judgment. I will be quick to testify against sorcerers, adulterers and perjurers, against those who defraud laborers of their wages, who oppress the widows and the fatherless, and deprive aliens of justice, but do not fear me”

The widows, fatherless, and strangers were the rightful recipients of the tithe. Because Israel was withholding her tithes, she was guilty of ignoring the needs of these three groups. Herein is the heart of God in Malachi 3:8-10: He opposes oppression of the poor.

How many times have you heard pastors point this out when they preached on Malachi 3? In scores of sermons I had heard on tithing, I was never told what the passage was actually talking about. That is, tithes were given to support the widows, the fatherless, the strangers, and the Levites (who owned nothing).