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Tithing, Giving and the Scriptures by Dianne Thomas

P.O. Box 38148 Charlotte, NC 28278 wecanprepare.org [email protected]

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Tithing, Giving and the Scriptures 2

This is Life Eternal—To Know Christ

Tithing, Giving and the Scriptures

INTRODUCTION

DEFINITIONS “Tithe” as a Noun Elements of a Covenant “Tithe” as a Verb

PRE-CODIFICATION OF THE LAW Abram (Genesis 14:1720) Jacob (Genesis 28:1022) Summary of the Tithe before the Law was Written Down

THE CODIFIED LAW (THE WRITTEN LAW OF MOSES) Tithing Instituted as Part of the Covenant (Leviticus 27:3034) The Tithe Goes to the Levites (Numbers 18:1928) The Tithe of the Feasts (Deuteronomy 12:519) The Tithe for the Priesthood & the Poor (Deuteronomy 14:2229) The TriAnnual Tithe and Declaration of Fulfillment of the Law (Deuteronomy 26:1215) Summary of the Tithe as Legislated in the Law of Moses

ADDITIONS TO THE LAW OF MOSES A King Over Israel (1 Samuel 8:622) Hezekiah and the Restoration (2 Chronicles 30:2331:21) Nehemiah and Restoration of the Law (Nehemiah 10:2839) Nehemiah and Enforcement of the Law (Nehemiah 12:4413:14) Amos and Tithing to Idols (Amos 3:124:7) Malachi and the Lord’s List of Charges Against Israel (Malachi) Malachi Chapter 1 Malachi Chapter 2 Malachi Chapter 3 Malachi Chapter 4 Summary of Additions to the Law of Moses



THE TRANSITION (NEW TESTAMENT, PRE-RESURRECTION OF CHRIST, UNDER LAW) The Pharisees’ Motives (Matthew 23:23; Luke 11:3754) The Pharisees’ SelfRighteousness (Luke 18:914) Summary of the Tithe During the Transition

THE FULNESS OF TIMES: GRACE! (NEW TESTAMENT, POST-RESURRECTION, UNDER GRACE) Tithing, the Priesthood & Melchizedek (Hebrews 6:197:22; 8:6) Caring for Ministers (1 Corinthians 9:118) Caring for Those in Need (1 Corinthians 16:14) “So Let Each One Give as He Purposes in His Heart” (2 Corinthians 9:115) “You Surely Did Care, But You Lacked Opportunity” (Philippians 4:1020) Government Taxes Replace Theocratic Tithes (Romans 13:17) Summary of Tithing Under Grace

WHERE ARE WE NOW? Under Law? Grace Full Relationship!

CONSEQUENCES (WHY IS THIS SO IMPORTANT?) Matter of Control Believers Not Learning How to Hear the Lord Social Infrastructure Based on Money Not Giving God’s Way is Contrary to Our New Nature

CONCLUSIONS Bereans (Acts 17:1011) Free to Give Only if Free Not to Give! Are You Free to Give? Gives Life! Not Meeting Standards!

FURTHER REFERENCES (ALL REFERENCES WHERE A DERIVATIVE OF “TITHE” IS USED IN SCRIPTURE)



INTRODUCTION

One of the most divisive issues in the church continues to be regarding tithing. Many misunderstand the term, its use in the scriptures and its meaning for the church today. We will be looking at the topic from as clear a perspective as possible, based on the scriptures. The act of tithing is clearly delineated in the scriptures, but a misunderstanding of the ways the term is used in scriptures and what happened at the Cross and Resurrection has caused many Christians to continue to be brought under the heavy weights of the Pharisees.

The scriptures can generally be broken down into the following timeframes: 1. Pre Codification of The Law (before the law was written down); 2. The Codified Law (the written law); 3. Additions to the Law (included in postTorah books of the Bible), 4. The Transition (when Jesus taught under the law), 5. The Fulness of Times: Grace! (from the Resurrection until whatever comes next).

For clarity sake, and to see the progression of God’s unfolding plan, we will review the scriptural usage and function of the tithe and tithing within each of these time frames. The scripture verses being discussed are included for clarity sake. References are in The New King James Version unless indicated; please feel free to refer to additional references and versions as desired.

DEFINITIONS

One of the main reasons “tithing” has become a divisive issue in the church could be boiled down to a grammatical misunderstanding. To clarify, we will discuss “tithe” in the two forms in which it is used in scriptures, as a noun and as a verb.

“Tithe” as a Noun

“Tithe” simply means “tenth.” So, if I give you a dime, I am giving you a tithe of a dollar. Please note that “giving” is the verb, or action, and “tithe” is simply a quantity or amount. A tithe of 467 cows is 46.7 cows; a tithe of 12 months is 1 month +1 week (approximately). In many places in scripture the word is simply a number.

It is also used as a verb, or an activity God requires as partial fulfillment of His covenant with Israel.



Elements of a Covenant

The main elements of a covenant are based on “If you do such and such, I’ll do so and so.” Both parties agree to it, so there is an underlying assumption that each participant gets something out of it. When Christians speak of The Covenant, it is the covenant made in the Old Testament that is usually being referred to; specifically, the commandments and precepts given to Moses to bring the nation of Israel into a covenantbased relationship with God. The parties involved are Israel and God; the conditions of compliance are that if Israel will keep all the commandments and the precepts, God will be their God, and Israel will be His people. The consequences are long, happy, healthy lives; basically material blessings. (Remember, salvation was not available until the Resurrection of Jesus Christ.) The consequences for disobeying were also spelled out: failure to keep ALL of the law would result in God bringing judgment upon His people. Like the benefits, the consequences were likewise material in nature: disease, drought, war and famine.

There were many requirements of the law, only one of which was the tithe.

“Tithe” as a Verb

In the following section we will look at the specifics given in the scripture that make up the covenantal elements usually referred to as “the tithe.” In general, we can say that “to tithe” is to fulfill the law by paying a set amount in specific ways to specific people for specific uses at specific times in order to maintain a specific relationship with God. If the Israelites did their part, to fulfill the commandments (there were hundreds, by the way) and the precepts, then God was obligated by His Word to fulfill His part, and take care of them and bless them.

It may help to remember that the Levites were not the first to tithe; many idolaters dedicated a tenth of their increase to their gods, and held festivals and meccas to celebrate the blessing of their gods. Giving a portion of the spoils of war and of the increase of the field was common throughout the ancient world, from Greece to China to Mayan civilizations. And giving in proportions of ten was common, as it was the basis of most of the known counting systems (by virtue of the common counting appendages).



PRE-CODIFICATION OF THE LAW

Abram (Genesis 14:17-20) 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.

Abram gave a tithe, or onetenth, of everything he had to Melchizedek, king of Salem. So if Abram had 600 sheep, 450 cows, 316 goats and 800 pieces of silver, Abram gave Melchizedek 60 sheep, 45 cows, 31.6 goats and 80 pieces of silver. “Giving” is the verb, “tithe” is a quantity. Who commanded, or told, Abram to do it? As far as we know, nobody. How many times did he do it? As far as we know, this was a onetimedeal. Why did he do it? To bless “the most high God.” This was his grateful response to the Lord blessing Him, not as a part of a covenantal relationship, to fulfill a commandment, to incur blessing or prevent consequences.

Abram didn’t tithe; Abram gave!

Jacob (Genesis 28:10-22) 10 And Jacob went out from Beersheba, and went toward Haran. 11 And he lighted upon a certain place, and tarried there all night, because the sun was set; and he took of the stones of that place, and put them for his pillows, and lay down in that place to sleep. 12 And he dreamed, and behold a ladder set up on the earth, and the top of it reached to heaven: and behold the angels of God ascending and descending on it. 13 And, behold, the LORD stood above it, and said, I am the LORD God of Abraham thy father, and the God of Isaac: the land whereon thou liest, to thee will I give it, and to thy seed; 14 And thy seed shall be as the dust of the earth, and thou shalt spread abroad to the west, and to the east, and to the north, and to the south: and in thee and in thy seed shall all the families of the earth be blessed. 15 And, behold, I am with thee, and will keep thee in all places whither thou goest, and will bring thee again into this land; for I will not leave thee, until I have done that which I have spoken to thee of.



16 And Jacob awaked out of his sleep, and he said, Surely the LORD is in this place; and I knew it not. 17 And he was afraid, and said, How dreadful is this place! this is none other but the house of God, and this is the gate of heaven. 18 And Jacob rose up early in the morning, and took the stone that he had put for his pillows, and set it up for a pillar, and poured oil upon the top of it. 19 And he called the name of that place Bethel: but the name of that city was called Luz at the first. 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 shalt give me I will surely give the tenth unto thee.

In Genesis 28:22 the same word used above as “tithe” is translated “tenth.” In response to the promises of the Lord, Jacob makes up his own covenant. Even though God never asked for it, Jacob says that if God will take care of him, and bless him, he will when he has arrived safely home again, give Him a tenth of everything he has. This reveals more the difficulty Jacob had in receiving unconditionally from God rather than a reflection of God’s heart and intentions toward him.

God never told Jacob to do anything! Nonetheless, Jacob made a vow, that at some point in time he would give a tenth of everything God blessed him with back to Him. We have no record of his carrying out the “giving” part, though God certainly blessed Him as He had said.

Summary of the Tithe before the Law was Written Down

1. In both of these instances, God never commanded anyone to “tithe.” There was no covenant. Later, God did indeed make a covenant with Abram; God made many promises to Abram and his successive generations. All Abram had to do was circumcise his sons.

2. The law had yet to be codified (written down). This is significant because it means that neither Abram nor Jacob were following guidelines previously given by God. These events were “outside” or “before” the law was given.

3. Neither Abram nor Jacob tithed; Abram gave (freely), and Jacob promised to give, if God did what He had already unconditionally promised to do. There were no consequences tied to either one of them NOT GIVING!



THE CODIFIED LAW (The Written Law of Moses)

Tithing Instituted as Part of the Covenant (Leviticus 27:30-34) 30 “‘A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. 31 If a man redeems any of his tithe, he must add a fifth of the value to it. 32 The entire tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod—will be holy to the LORD. 33 He must not pick out the good from the bad or make any substitution. If he does make a substitution, both the animal and its substitute become holy and cannot be redeemed.’ ” 34 These are the commands the LORD gave Moses on Mount Sinai for the Israelites.

Under the law, one tenth of everything from the land—plant or animal—was considered holy and belonged to God. This portion could be redeemed, but a fifth part of the value had to be added. There could be no substitutions or alterations (switch one cow for another, for instance; if you tried and someone found out, both would be considered part of the tithe). It wasn’t until Numbers 18 (following) that further instruction was given in regard to implementing the tithe; what to do with the cows, grain, etc.

The Tithe Goes to the Levites (Numbers 18:19-28) 19 All the heave offerings of the holy things, which the children of Israel offer to the LORD, I have given to you and your sons and daughters with you as an ordinance forever; it is a covenant of salt forever before the LORD with you and your descendants with you.” 20 Then the LORD 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 children of Israel.

21 “Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting. 22 Hereafter the children of Israel shall not come near the tabernacle of meeting, lest they bear sin and die. 23 But the Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your generations, that among the children of Israel they shall have no inheritance. 24 For the tithes of the children of Israel, which they offer up as a heave offering to the



LORD, I have given to the Levites as an inheritance; therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’” 25 Then the LORD spoke to Moses, saying, 26 “Speak thus to the Levites, and say to them: ‘When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the LORD, a tenth of the tithe. 27 And your heave offering shall be reckoned to you as though it were the grain of the thresh ing floor and as the fullness of the winepress. 28 Thus you shall also offer a heave offering to the LORD from all your tithes which you receive from the children of Israel, and you shall give the LORD’S heave offering from it to Aaron the priest.”

Israel was directed to tithe directly to the Levites, the tribe of Israel that was set aside as a tithe of the people to be holy unto the Lord. It was to be their inheritance, or payment, since they would be completely devoted to the administration and implementation of the tabernacle of the Lord and its ordinances, feasts, etc. They didn’t even have any “land” of their own, but were given several regions from the other tribes in which to live. They were to spend all of their time ministering to the Lord and to His people. The Levites, in turn, were to tithe what they received to the Lord, in the form of a heave offering (which meant it was held up to the Lord), which was in turn offered to Aaron and his family, or whomever was the High Priest. THE TITHE DESCRIBED HERE WAS SET ASIDE FOR THE LEVITES AND HIGH PRIEST.

The Tithe of the Feasts (Deuteronomy 12:5-19) 5 But you shall seek the place where the LORD your God chooses, out of all your tribes, to put His name for His dwelling place; and there you shall go. 6 There you shall take your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, your vowed offerings, your freewill offerings, and the firstborn of your herds and flocks. 7 And there you shall eat before the LORD your God, and you shall rejoice in all to which you have put your hand, you and your households, in which the LORD your God has blessed you. 8 You shall not at all do as we are doing here today—every man doing whatever is right in his own eyes— 9 for as yet you have not come to the rest and the inheritance which the LORD your God is giving you. 10 But when you cross over the Jordan and dwell in the land which the LORD your God is giving you to inherit, and He gives you rest from all your enemies round about, so that you dwell in safety, 11 then there will be the place where the LORD your God chooses to make His name abide. There you shall bring all



that I command you: your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, and all your choice offerings which you vow to the LORD. 12 And you shall rejoice before the LORD your God, you and your sons and your daughters, your male and female servants, and the Levite who is within your gates, since he has no portion nor inheritance with you. 13 Take heed to yourself that you do not offer your burnt offerings in every place that you see; 14 but in the place which the LORD chooses, in one of your tribes, there you shall offer your burnt offerings, and there you shall do all that I command you.

15 “However, you may slaughter and eat meat within all your gates, whatever your heart desires, according to the blessing of the LORD your God which He has given you; the unclean and the clean may eat of it, of the gazelle and the deer alike. 16 Only you shall not eat the blood; you shall pour it on the earth like water. 17 You may not eat within your gates the tithe of your grain or your new wine or your oil, of the firstborn of your herd or your flock, of any of your offerings which you vow, of your freewill offer ings, or of the heave offering of your hand. 18 But you must eat them before the LORD your God in the place which the LORD your God chooses, you and your son and your daughter, your male servant and your female servant, and the Levite who is within your gates; and you shall rejoice before the LORD your God in all to which you put your hands. 19 Take heed to yourself that you do not forsake the Levite as long as you live in your land.

The Israelites were instructed as to where to go to give their tithes (wherever the tabernacle/presence of God was), and the manner in which they should be eaten (as a family/nation, with rejoicing, especially including the Levites). Unlike the tithe described in Numbers, which was given to the Levites, this tithe was consumed by the ones doing the tithing, and was not specifically dedicated to the Lord. THIS TITHE WAS ASSOCIATED WITH THE FEASTS AND FESTIVALS.

The Tithe for the Priesthood & the Poor (Deuteronomy 14:22-29) 22 “You shall truly tithe all the increase of your grain that the field produces year by year. 23 And you shall eat before the LORD your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the LORD your God always. 24 But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the LORD your God chooses to put His name is too far from you,



when the LORD your God has blessed you, 25 then you shall exchange it for money, take the money in your hand, and go to the place which the LORD

your God chooses. 26 And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the LORD your God, and you shall rejoice, you and your household. 27 You shall not forsake the Levite who is within your gates, for he has no part nor inheritance with you.

28 “At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. 29 And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the LORD your God may bless you in all the work of your hand which you do.”

Here additional circumstances regarding the tithe are clarified; for those who lived a long distance from the center of the nation, so that the animals would not be up to traveling the distance, or the grain spoil en route, the Israelites could convert their tithe (grain and animals) to their value in currency (gold and silver), take the money “to the place which the LORD chooses,” and purchase there whatever is necessary to be able to celebrate the feast. Admonishment to include the Levites is repeated.

A third tithe is specified; every three years, the tithe of the year’s produce (not animals) was to be put into a community storehouse . This was to be a resource for the local Levites, and those who were in need (the stranger, orphaned and widowed). The one bringing the tithe did not partake of this tithe, neither was it dedicated to the Lord. THIS TITHE WAS SET ASIDE TO REPLENISH THE SUPPLY FOR THE PRIESTHOOD AND THE NEEDY OF THE LAND.

The Tri-Annual Tithe and Declaration of Fulfillment of the Law (Deuteronomy 26:12-15)

12 “When you have finished laying aside all the tithe of your increase in the third year—the year of tithing—and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled, 13 then you shall say before the LORD your God: ‘I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me; I have not transgressed



Your commandments, nor have I forgotten them. 14 I have not eaten any of it when in mourning, nor have I removed any of it for an unclean use, nor given any of it for the dead. I have obeyed the voice of the LORD my God, and 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 us, just as You swore to our fathers, “a land flowing with milk and honey.” ’ ”’

Every third year was instituted as “the year of tithing.” After they have fulfilled their responsibilities toward the Levites and the needy, the Israelites are also instructed to pledge before the Lord that they have fulfilled the requirements of His commandments, followed by their petition for blessing and the fulfillment of His promise. We clearly see the Lord’s emphasis on both hospitality and charity. Notice also that in both this case and the previous, the needy were to “eat within your gates and be filled.” This was not meant to be a petty portion, but to fully satisfy those that came for help.

Summary of the Tithe as Legislated in the Law of Moses

This is the sum of the institution of the tithe, as part of the commandment given by God through Moses to the Israelites:

1. Onetenth (a tithe) of the produce of the land, fruit, grain and livestock, belonged to God, and was to be given to and used by His priests, the Levites. This tithe was dedicated to the Lord.

2. The Levites were in turn to give onetenth (a tithe) of the tithe they received to the High Priest (Aaron, his descendants and their households).

3. In what is probably a second yearly tithe, a secondtenth was to be taken up and used specifically for festivals and feasts. This was consumed by the tithers and the Levites before God.

4. A triannual tithe, or a third tenth (of the produce only) was to be put into storage facilities to take care of the Levites and those in need in the local vicinity. This was not dedicated to the Lord, and was to be dispersed with generosity.

5. Using the above summaries, 20% a year would be given off the top, with an additional 10% every third year, to support the religious, governmental and social structure of the day.



6. Some attribute the inconsistency in the accounts of these tithes to the two time periods in which they were written; When the tithes were to be given exclusively to the Levites, the Israelites were still wandering around in the desert. After they entered the Promised Land, they became much more homebodies, multiplied, and needed other ways to not only take care of the Levites, but ensure religious and social cohesion (through festivals) and social caretaking (through legislated welfare programs).

7. There were no specific penalties or consequences for not tithing; the penalty of withdrawal of the Lord’s blessing and His casting away Israel from being His people was if they did not keep THE WHOLE LAW! (Not, if you don’t tithe, God won’t provide. If you don’t wash your food the way they were commanded, they’d get sick. It was a package deal—all or nothing). No single aspect was singled out as more important to God than others.

8. The commandment of the tithe was in effect as long as The Law was in effect [from the codification of the Law (Moses) to the fulfillment of the Law (Jesus’ Resurrection)]. We can conclude that God, through Moses, DID indeed command the Israelites to tithe! And He gave specific parameters, as to who, where, when, how and the consequences of both obedience and disobedience to this commandment.

9. “To tithe” is to fulfill the covenantal requirements as specified by God through the scriptures, laid out specifically in the Mosaic law in Leviticus, Numbers and Deuteronomy.

ADDITIONS TO THE LAW OF MOSES

There are several references outside of the written Law (Torah: Genesis, Exodus, Leviticus, Numbers & Deuteronomy) which include additions or clarifications to that which was already established. These all do, however, refer back specifically to the written Law.

A King Over Israel (1 Samuel 8:6-22) 6 But the thing displeased Samuel when they said, “Give us a king to judge us.” So Samuel prayed to the LORD. 7 And the LORD said to Samuel, “Heed the voice of the people in all that they say to you; for they have not rejected



you, but they have rejected Me, that I should not reign over them. 8 According to all the works which they have done since the day that I brought them up out of Egypt, even to this day—with which they have forsaken Me and served other gods—so they are doing to you also. 9 Now therefore, heed their voice. However, you shall solemnly forewarn them, and show them the behavior of the king who will reign over them.”

10 So Samuel told all the words of the LORD to the people who asked him for a king. 11 And he said, “This will be the behavior of the king who will reign over you: He will take your sons and appoint them for his own chari ots and to be his horsemen, and some will run before his chariots. 12 He will appoint captains over his thousands and captains over his fifties, will set some to plow his ground and reap his harvest, and some to make his weap ons of war and equipment for his chariots. 13 He will take your daughters to be perfumers, cooks, and bakers. 14 And he will take the best of your fields, your vineyards, and your olive groves, and give them to his servants. 15 He will take a tenth of your grain and your vintage, and give it to his officers and servants. 16 And he will take your male servants, your female servants, your finest young men, and your donkeys, and put them to his work. 17 He will take a tenth of your sheep. And you will be his servants. 18 And you will cry out in that day because of your king whom you have chosen for your selves, and the LORD will not hear you in that day.”

19 Nevertheless the people refused to obey the voice of Samuel; and they said, “No, but we will have a king over us, 20 that we also may be like all the nations, and that our king may judge us and go out before us and fight our battles.” 21 And Samuel heard all the words of the people, and he repeated them in the hearing of the LORD. 22 So the LORD said to Samuel, “Heed their voice, and make them a king.” And Samuel said to the men of Israel, “Ev ery man go to his city.”

This passage describes how, by rejecting God as their sovereign leader, the Israelites would be required to pay additional costs; monetary, their sons and daughters, animals, servants and land would all be required by their king. And they would serve the king, instead of God. And they would cry out to God to deliver them from their leader, and God would not hear them.



Hezekiah and the Restoration (2 Chronicles 30:23-31:21) 23 Then the whole assembly agreed to keep the feast another seven days, and they kept it another seven days with gladness. 24 For Hezekiah king of Judah gave to the assembly a thousand bulls and seven thousand sheep, and the leaders gave to the assembly a thousand bulls and ten thousand sheep; and a great number of priests sanctified themselves. 25 The whole assembly of Judah rejoiced, also the priests and Levites, all the assembly that came from Israel, the sojourners who came from the land of Israel, and those who dwelt in Judah. 26 So there was great joy in Jerusalem, for since the time of Solomon the son of David, king of Israel, there had been nothing like this in Jerusalem. 27 Then the priests, the Levites, arose and blessed the people, and their voice was heard; and their prayer came up to His holy dwelling place, to heaven.

31:1 Now when all this was finished, all Israel who were present went out to the cities of Judah and broke the sacred pillars in pieces, cut down the wooden images, and threw down the high places and the altars—from all Judah, Benjamin, Ephraim, and Manasseh—until they had utterly de stroyed them all. Then all the children of Israel returned to their own cities, every man to his possession.

2 And Hezekiah appointed the divisions of the priests and the Levites according to their divisions, each man according to his service, the priests and Levites for burnt offerings and peace offerings, to serve, to give thanks, and to praise in the gates of the camp of the LORD. 3 The king also appointed a portion of his possessions for the burnt offerings: for the morning and evening burnt offerings, the burnt offerings for the Sabbaths and the New Moons and the set feasts, as it is written in the Law of the LORD. 4 Moreover he commanded the people who dwelt in Jerusalem to contribute support for the priests and the Levites, that they might devote themselves to the Law of the LORD.

5 As soon as the commandment was circulated, the children of Israel brought in abundance the firstfruits of grain and wine, oil and honey, and of all the produce of the field; and they brought in abundantly the tithe of everything. 6 And the children of Israel and Judah, who dwelt in the cities of Judah, brought the tithe of oxen and sheep; also the tithe of holy things which were consecrated to the LORD their God they laid in heaps.



7 In the third month they began laying them in heaps, and they finished in the seventh month. 8 And when Hezekiah and the leaders came and saw the heaps, they blessed the LORD and His people Israel. 9 Then Hezekiah questioned the priests and the Levites concerning the heaps. 10 And Azariah the chief priest, from the house of Zadok, answered him and said, “Since the people began to bring the offerings into the house of the LORD, we have had enough to eat and have plenty left, for the LORD has blessed His people; and what is left is this great abundance.”

11 Now Hezekiah commanded them to prepare rooms in the house of the LORD, and they prepared them. 12 Then they faithfully brought in the offer ings, the tithes, and the dedicated things; Cononiah the Levite had charge of them, and Shimei his brother was the next. 13 Jehiel, Azaziah, Nahath, Asahel, Jerimoth, Jozabad, Eliel, Ismachiah, Mahath, and Benaiah were overseers under the hand of Cononiah and Shimei his brother, at the com mandment of Hezekiah the king and Azariah the ruler of the house of God. 14 Kore the son of Imnah the Levite, the keeper of the East Gate, was over the freewill offerings to God, to distribute the offerings of the LORD and the most holy things. 15 And under him were Eden, Miniamin, Jeshua, Shemaiah, Amariah, and Shecaniah, his faithful assistants in the cities of the priests, to distribute allotments to their brethren by divisions, to the great as well as the small. 16 Besides those males from three years old and up who were written in the genealogy, they distributed to everyone who en tered the house of the LORD his daily portion for the work of his service, by his division, 17 and to the priests who were written in the genealogy accord ing to their father’s house, and to the Levites from twenty years old and up according to their work, by their divisions, 18 and to all who were written in the genealogy—their little ones and their wives, their sons and daughters, the whole company of them—for in their faithfulness they sanctified them selves in holiness. 19 Also for the sons of Aaron the priests, who were in the fields of the commonlands of their cities, in every single city, there were men who were designated by name to distribute portions to all the males among the priests and to all who were listed by genealogies among the Levites.

20 Thus Hezekiah did throughout all Judah, and he did what was good and right and true before the LORD his God. 21 And in every work that he began in the service of the house of God, in the law and in the command ment, to seek his God, he did it with all his heart. So he prospered.



The people were encouraged to keep the feast going; the King made a large donation (of goods he had received as taxes from the people, as previously warned by God), and the priests and Levites made an even larger donation. The people rejoiced, partied, then broke down the idols (they had been worshiping or at least allowing others to worship), then went home. The priestly duties, which had ceased, were restored.

The people were commanded to obey the law of the tithe (“as written in the Law of the Lord”) in order to support the priesthood; their response was so great that it took 4 months for it to be brought (from all over the nation). The needs of the priests were more than met; storerooms in the House of the Lord were prepared to store the remainder, with overseers appointed to disperse the goods as necessary. All these had been neglected, bringing God’s judgment upon Israel until they realized the error of their ways.

The Law of Moses is summarized in verses 2021. Because Hezekiah did what was right, God prospered him. This was the best they could hope for; a surface relationship with a God who provided for their physical needs, peace, etc. as long as they did what He told them to do. The Israelites had to fulfill their part BEFORE God would fulfill His part. This was the essence of the Law, which was fulfilled by Jesus Christ, in that He fulfilled “our part” permanently and in its entirety, so that God is now free to pour out His salvation, giving us a NEW heart that is able to be His dwelling place, where we can commune with Him personally and continually, having been born after His Spirit. God never intended the Law to be the defining of His relationship with His people; its purpose was to reveal that there was nothing we could do to BRING OURSELVES into relationship with Him. It was something ONLY HE, AND HE ALONE, COULD DO. With the Resurrection, Jesus concluded both parts of the covenant: He did our part and the Father’s, once and for all, permanently.

Nehemiah and Restoration of the Law (Nehemiah 10:28-39) 28 Now the rest of the people—the priests, the Levites, the gatekeepers, the singers, the Nethinim, and all those who had separated themselves from the peoples of the lands to the Law of God, their wives, their sons, and their daughters, everyone who had knowledge and understanding— 29 these joined with their brethren, their nobles, and entered into a curse and an oath to walk in God’s Law, which was given by Moses the servant of God, and to observe and do all the commandments of the LORD our Lord, and His ordinances and His statutes: 30 We would not give our daughters as



wives to the peoples of the land, nor take their daughters for our sons; 31 if the peoples of the land brought wares or any grain to sell on the Sabbath day, we would not buy it from them on the Sabbath, or on a holy day; and we would forego the seventh year’s produce and the exacting of every debt.

32 Also we made ordinances for ourselves, to exact from ourselves yearly onethird of a shekel for the service of the house of our God: 33 for the showbread, for the regular grain offering, for the regular burnt offering of the Sabbaths, the New Moons, and the set feasts; for the holy things, for the sin offerings to make atonement for Israel, and all the work of the house of our God. 34 We cast lots among the priests, the Levites, and the people, for bringing the wood offering into the house of our God, according to our fathers’ houses, at the appointed times year by year, to burn on the altar of the LORD our God as it is written in the Law. 35 And we made ordinances to bring the firstfruits of our ground and the firstfruits of all fruit of all trees, year by year, to the house of the LORD; 36 to bring the firstborn of our sons and our cattle, as it is written in the Law, and the firstborn of our herds and our flocks, to the house of our God, to the priests who minister in the house of our God; 37 to bring the firstfruits of our dough, our offerings, the fruit from all kinds of trees, the new wine and oil, to the priests, to the storerooms of the house of our God; and to bring the tithes of our land to the Levites, for the Levites should receive the tithes in all our farming communities. 38 And the priest, the descendant of Aaron, shall be with the Levites when the Levites receive tithes; and the Levites shall bring up a tenth of the tithes to the house of our God, to the rooms of the storehouse. 39 For the children of Israel and the children of Levi shall bring the offering of the grain, of the new wine and the oil, to the storerooms where the ar ticles of the sanctuary are, where the priests who minister and the gatekeepers and the singers are; and we will not neglect the house of our God.

As Nehemiah and the restored Israelites reestablish their nation, one of the first things they do is reiterate the tenets of the regulations acknowledging the Lord as their God. This includes the restoration of the tithe (they were not tithing or keeping any of the commandments of the Lord in captivity, previous to entering the land). Again, tithes to the priests was specifically mentioned, as well as the tithes being stored in the temple. Nehemiah even added ordinances concerning payment for specific needs of the temple. (These things may have been more expensive than they were in Moses’ day.)



Nehemiah and Enforcement of the Law (Nehemiah 12:44-13:14) 44 And at the same time some were appointed over the rooms of the storehouse for the offerings, the firstfruits, and the tithes, to gather into them from the fields of the cities the portions specified by the Law for the priests and Levites; for Judah rejoiced over the priests and Levites who ministered. 45 Both the singers and the gatekeepers kept the charge of their God and the charge of the purification, according to the command of David and Solomon his son. 46 For in the days of David and Asaph of old there were chiefs of the singers, and songs of praise and thanksgiving to God. 47 In the days of Zerubbabel and in the days of Nehemiah all Israel gave the portions for the singers and the gatekeepers, a portion for each day. They also consecrated holy things for the Levites, and the Levites consecrated them for the children of Aaron.

13:1 On that day they read from the Book of Moses in the hearing of the people, and in it was found written that no Ammonite or Moabite should ever come into the assembly of God, 2 because they had not met the children of Israel with bread and water, but hired Balaam against them to curse them. However, our God turned the curse into a blessing. 3 So it was, when they had heard the Law, that they separated all the mixed multitude from Israel.

4 Now before this, Eliashib the priest, having authority over the store rooms of the house of our God, was allied with Tobiah. 5 And he had pre pared for him a large room, where previously they had stored the grain offerings, the frankincense, the articles, the tithes of grain, the new wine and oil, which were commanded to be given to the Levites and singers and gatekeepers, and the offerings for the priests. 6 But during all this I was not in Jerusalem, for in the thirtysecond year of Artaxerxes king of Babylon I had returned to the king. Then after certain days I obtained leave from the king, 7 and I came to Jerusalem and discovered the evil that Eliashib had done for Tobiah, in preparing a room for him in the courts of the house of God. 8 And it grieved me bitterly; therefore I threw all the household goods of Tobiah out of the room. 9 Then I commanded them to cleanse the rooms; and I brought back into them the articles of the house of God, with the grain offering and the frankincense.

10 I also realized that the portions for the Levites had not been given them; for each of the Levites and the singers who did the work had gone back to his field. 11 So I contended with the rulers, and said, “Why is the



house of God forsaken?” And I gathered them together and set them in their place. 12 Then all Judah brought the tithe of the grain and the new wine and the oil to the storehouse. 13 And I appointed as treasurers over the storehouse Shelemiah the priest and Zadok the scribe, and of the Levites, Pedaiah; and next to them was Hanan the son of Zaccur, the son of Mattaniah; for they were considered faithful, and their task was to distrib ute to their brethren.

14 Remember me, O my God, concerning this, and do not wipe out my good deeds that I have done for the house of my God, and for its services!

Nehemiah relates some political intrigue regarding the leadership, both political and religious, which contributed to the apostasy of the nation. He gathers together the (genealogically) appointed leaders and puts them back to the work they are supposed to be doing, as well as gathering the Levites, calling them to return from working in the fields instead of ministering to the Lord. He also records how he clears out the storeroom for the tithe, restores it to the Levites, asks the Lord to remember him for his good deeds, and condemns Israel for having failed to keep God’s commandments (immediately following this section Nehemiah gets on their case for working on the Sabbath, so he is definitely not picking out one area of the law to emphasize.)

Amos and Tithing to Idols (Amos 3:12-4:7) 3:12 Thus says the LORD: “As a shepherd takes from the mouth of a lion Two legs or a piece of an ear, So shall the children of Israel be taken out Who dwell in Samaria—In the corner of a bed and on the edge of a couch! 13 Hear and testify against the house of Jacob,” Says the Lord GOD, the God of hosts, 14 “That in the day I punish Israel for their transgressions, I will also visit destruction on the altars of Bethel; And the horns of the altar shall be cut off And fall to the ground. 15 I will destroy the winter house along with the summer house; The houses of ivory shall perish, And the great houses shall have an end,” says the LORD.

4:1 Hear this word, you cows of Bashan, who are on the mountain of Samaria, Who oppress the poor, Who crush the needy, Who say to your husbands, “Bring wine, let us drink!” 2 The Lord GOD has sworn by His holiness: “Behold, the days shall come upon you When He will take you away with fishhooks, And your posterity with fishhooks. 3 You will go out through broken walls, Each one straight ahead of her, And you will be cast into Harmon,” Says the LORD.



4 “Come to Bethel and transgress, At Gilgal multiply transgression; Bring your sacrifices every morning, Your tithes every three days. 5 Offer a sacrifice of thanksgiving with leaven, Proclaim and announce the freewill offerings; For this you love, You children of Israel!” Says the Lord GOD.

6 “Also I gave you cleanness of teeth in all your cities. And lack of bread in all your places; Yet you have not returned to Me,” Says the LORD. 7 “I also withheld rain from you, When there were still three months to the harvest. I made it rain on one city, I withheld rain from another city. One part was rained upon, And where it did not rain the part withered.”

The prophet Amos, speaking for God, lists tithing and sacrifice to idols (at Bethel and Gilgal) as one of their crimes against Him. Clearly, it was not just tithing that was important.

Malachi and the Lord’s List of Charges Against Israel (Malachi) 1:1 The burden of the word of the LORD to Israel by Malachi. 2 “I have loved you,” says the LORD. “Yet you say, ‘In what way have You loved us?’ Was not Esau Jacob’s brother?” Says the LORD. “Yet Jacob I have loved; 3 But Esau I have hated, And laid waste his mountains and his heritage For the jackals of the wilderness.”

4 Even though Edom has said, “We have been impoverished, But we will return and build the desolate places,” Thus says the LORD of hosts:

“They may build, but I will throw down; They shall be called the Terri tory of Wickedness, And the people against whom the LORD will have indignation forever. 5 Your eyes shall see, And you shall say, ‘The LORD is magnified beyond the border of Israel.’

6 “A son honors his father, And a servant his master. If then I am the Father, Where is My honor? And if I am a Master, Where is My reverence? Says the LORD of hosts To you priests who despise My name. Yet you say, ‘In what way have we despised Your name?’

7 “You offer defiled food on My altar. But say, ‘In what way have we defiled You?’ By saying, ‘The table of the LORD is contemptible.’ 8 And when you offer the blind as a sacrifice, Is it not evil? And when you offer the lame and sick, Is it not evil? Offer it then to your governor! Would he be pleased with you? Would he accept you favorably?” Says the LORD of hosts.

9 “But now entreat God’s favor, That He may be gracious to us. While this is being done by your hands, Will He accept you favorably?” Says the



LORD of hosts. 10 “Who is there even among you who would shut the doors, So that you would not kindle fire on My altar in vain? I have no pleasure in you,” Says the LORD of hosts, “Nor will I accept an offering from your hands. 11 For from the rising of the sun, even to its going down, My name shall be great among the Gentiles; In every place incense shall be offered to My name, And a pure offering; For My name shall be great among the nations,” Says the LORD of hosts.

12 “But you profane it, In that you say, ‘The table of the LORD is defiled; And its fruit, its food, is contemptible.’ 13 You also say, ‘Oh, what a weari ness!’ And you sneer at it,” Says the LORD of hosts. “And you bring the stolen, the lame, and the sick; Thus you bring an offering! Should I accept this from your hand?” Says the LORD. 14 “But cursed be the deceiver Who has in his flock a male, And takes a vow, But sacrifices to the Lord what is blemished—For I am a great King,” Says the LORD of hosts, “And My name is to be feared among the nations.

2:1 “And now, O priests, this commandment is for you. 2 If you will not hear, And if you will not take it to heart, To give glory to My name,” Says the LORD of hosts, “I will send a curse upon you, And I will curse your blessings. Yes, I have cursed them already, Because you do not take it to heart.

3 “Behold, I will rebuke your descendants And spread refuse on your faces, The refuse of your solemn feasts; And one will take you away with it. 4 Then you shall know that I have sent this commandment to you, That My covenant with Levi may continue,” Says the LORD of hosts. 5 “My covenant was with him, one of life and peace, And I gave them to him that he might fear Me; So he feared Me And was reverent before My name. 6 The law of truth was in his mouth, And injustice was not found on his lips. He walked with Me in peace and equity, And turned many away from iniquity.

7 “For the lips of a priest should keep knowledge, And people should seek the law from his mouth; For he is the messenger of the LORD of hosts. 8 But you have departed from the way; You have caused many to stumble at the law. You have corrupted the covenant of Levi,” Says the LORD of hosts. 9 “Therefore I also have made you contemptible and base Before all the people, Because you have not kept My ways But have shown partiality in the law.”

10 Have we not all one Father? Has not one God created us? Why do we deal treacherously with one another By profaning the covenant of the



fathers? 11 Judah has dealt treacherously, And an abomination has been committed in Israel and in Jerusalem, For Judah has profaned The LORD’s holy institution which He loves: He has married the daughter of a foreign god. 12 May the LORD cut off from the tents of Jacob The man who does this, being awake and aware, Yet who brings an offering to the LORD of hosts!

13 And this is the second thing you do: You cover the altar of the LORD

with tears, With weeping and crying; So He does not regard the offering anymore, Nor receive it with goodwill from your hands. 14 Yet you say, “For what reason?” Because the LORD has been witness Between you and the wife of your youth, With whom you have dealt treacherously; Yet she is your companion And your wife by covenant. 15 But did He not make them one, Having a remnant of the Spirit? And why one? He seeks godly off spring. Therefore take heed to your spirit, And let none deal treacherously with the wife of his youth.

16 “For the LORD God of Israel says that He hates divorce, for it covers one’s garment with violence,” says the LORD of hosts. “Therefore take heed to your spirit, that you do not deal treacherously.”

17 You have wearied the LORD with your words; Yet you say, “In what way have we wearied Him?” In that you say, “Everyone who does evil is good in the sight of the LORD, And He delights in them,” Or, “Where is the God of justice?”

3:1 “Behold, I send My messenger, and he will prepare the way before Me. And the Lord, whom you seek, will suddenly come to His temple, even the Messenger of the covenant, in whom you delight. Behold, He is com ing,” says the LORD of hosts.

2 “But who can endure the day of His coming? And who can stand when He appears? For He is like a refiner’s fire and like launderer’s soap. 3 He will sit as a refiner and a purifier of silver; He will purify the sons of Levi, and purge them as gold and silver, that they may offer to the LORD an offering in righteousness.

4 “Then the offering of Judah and Jerusalem will be pleasant to the LORD, as in the days of old, as in former years. 5 And I will come near you for judgment; I will be a swift witness against sorcerers, against adulterers, against perjurers, against those who exploit wage earners and widows and orphans, and against those who turn away an alien—because they do not fear Me,” says the LORD of hosts.



6 “For I am the LORD, I do not change; therefore you are not consumed, O sons of Jacob. 7 Yet from the days of your fathers You have gone away from My ordinances and have not kept them. Return to Me, and I will return to you,” says the LORD of hosts. “But you said, ‘In what way shall we return?’

8 “Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings. 9 You are cursed with a curse, for you have robbed Me, even this whole nation. 10 Bring all the tithes into the storehouse, that there may be food in My house, and try Me now in this,” says the LORD of hosts, “If I will not open for you the windows of heaven and pour out for you such blessing that there will not be room enough to receive it.

11 “And I will rebuke the devourer for your sakes, so that he will not destroy the fruit of your ground, nor shall the vine fail to bear fruit for you in the field,” says the LORD of hosts; 12 “And all nations will call you blessed, for you will be a delightful land,” says the LORD of hosts.

13 “Your words have been harsh against Me,” says the LORD, “yet you say, ‘What have we spoken against You?’ 14 You have said, ‘It is useless to serve God; what profit is it that we have kept His ordinance, and that we have walked as mourners before the LORD of hosts? 15 So now we call the proud blessed, for those who do wickedness are raised up; they even tempt God and go free.’ ”

16 Then those who feared the LORD spoke to one another, and the LORD

listened and heard them; So a book of remembrance was written before Him for those who fear the LORD and who meditate on His name.

17 “They shall be Mine,” says the LORD of hosts, “on the day that I make them My jewels. And I will spare them As a man spares his own son who serves him.” 18 Then you shall again discern between the righteous and the wicked, between one who serves God and one who does not serve Him.

4:1 “For behold, the day is coming, burning like an oven, and all the proud, yes, all who do wickedly will be stubble. And the day which is com ing shall burn them up,” says the LORD of hosts, “that will leave them neither root nor branch. 2 But to you who fear My name the Sun of Righ teousness shall arise with healing in His wings; And you shall go out and grow fat like stallfed calves. 3 You shall trample the wicked, for they shall be ashes under the soles of your feet on the day that I do this,” says the LORD

of hosts.



4 “Remember the Law of Moses, My servant, which I commanded him in Horeb for all Israel, with the statutes and judgments. 5 Behold, I will send you Elijah the prophet before the coming of the great and dreadful day of the LORD. 6 And he will turn the hearts of the fathers to the children, and the hearts of the children to their fathers, lest I come and strike the earth with a curse.”

Malachi Chapter 1 1:15 Great ingratitude and arrogance. 1:6 Insolence, rebellion, contempt, neglect and hypocrisy of the priesthood. 1:7 Contempt, greed, disobedience to Law, creating law unto themselves; deeds

reveal their hearts. 1:8 Offered unacceptable sacrifices; lowered God’s standards; they think it’s okay

to serve God partway, and make up other rules as it suits them. 1:9 Priests are deceptive, to people and to God, which causes evil to come upon

the people; God rejects them, since they are covetous and wicked. 1:10 The Levites didn’t do their jobs; thought God either wouldn’t see or wouldn’t

care; God rejects them and their offering. 1:11 Because of the rebellion of both the people and the priests, God rejects His

favored nation and promises to make His name great among the Gentiles, who will offer a pure offering. He foreshadows an end to all these legal ceremo nies by Christ’s sacrifice alone.

1:12 Neglect by both priests and people, disobedience, impiety, contempt of God and covetousness.

1:13 Laziness, pride in service, lukewarmness, greedy, keeping the best for them selves.

1:14 Lying, breaking of vows, lack of fear of the Lord.

Malachi Chapter 2 2:1 Rebukes the priests. 2:2 God threatens to continue the curse, and increase it, if they continue to refuse

to hear, take it to heart, and give glory to Him. God condemns their motiva tions, not just that the sacrifices are unacceptable, but that they are not rightly motivated, out of appreciation and love. They are doing it for selfgratification, trying to buy God’s blessings.



2:3 God promises lack, regardless of their actions, and promises filth and shame as consequences of their disobedient feasts.

2:4 God upholds the rightness of His covenant while rejecting those that abuse it. 2:5 God reminds them of His promise of life and peace to Levi; all they had to do

was serve Him according to His word (with respect and fear). 2:6 Compares the current priesthood to righteous Levi, who spoke the truth, had it

in his heart and taught it to others. 2:7 Priests reproved for not being righteous representatives of the Lord. 2:8 Priests are stumbling blocks and have corrupted the Law. 2:9 God caused the priests to be despised by the people because they dealt unjustly

with them, and not according to the justice in the Law. 2:10 In that they take advantage of the people, they try to take advantage of the

Lord. 2:11 Profanity and marriage with foreign wives, which led them into idolatry. 2:12 The Lord promises to cut off those who deal deceitfully, yet believe they are

okay with God because they bring Him offerings. 2:13 Ignorance of God’s ways, that all it will take is crying out to Him to get Him to

bless them once again. 2:14 God explains this curse because they broke the laws of marriage, part of the

covenant. 2:15 Exhorts to selfcontrol and acting wisely. 2:16 God hates divorce, which had become acceptable, even amongst the priests. 2:17 They murmured against God, accusing Him of not hearing because He didn’t

come when called. They interpreted His timing as favoring the wicked, that He was ignorant of their actions, so pushed their behavior to the limits, to see how far they could go. Blasphemy against the sovereignty and righteousness of God.

Malachi Chapter 3 3:1 God outlines His solution to the problem; promising His messenger (John the

Baptist), His coming (as Messiah), and the maker and keeper of the covenant (the fulfiller of the Law, Christ).

3:2 The hypocrites will get what they thought they wanted; the Messiah will begin the judgment with those who abused His people.



3:3 God Himself will purify and purge His priests. 3:4 He will then accept their offering (the coming of the Messiah ushers in a new

kind of priesthood). 3:5 God will Himself judge, where they would not, against sorcerers, adulterers,

perjurers (liars), thieves and those who fail to take care of the widows and orphans, and don’t take in foreigners, which prove their lack of the fear of the Lord.

3:6 God reminds them of His faithfulness, even in the face of their ingratitude. 3:7 Even though they turned against Him, God promises that if they return, He will

likewise. In their arrogance, they continue to defend themselves. 3:8 God accuses them of robbing Him of tithes and offerings. 3:9 God curses the priests and the whole nation with a curse for having robbed

Him. 3:10 Yet still gives them one last chance: God challenges the people to see if He is

indeed a forgiving and gracious God, in that, even after all this, if they will just do this one simple thing, if they will bring the tithes into the storehouse, on His terms, He will pour out such abundant blessing that they would not be able to contain it.

3:11 The Lord restates His promises to care for His people, 3:12 and to make them a showpiece before the other nations. 3:13 The Lord rebukes them for criticizing Him, 3:14 and questioning His faithfulness, righteousness and providence. 3:15 Israel accuses God of unfairness and rewarding the proud. 3:16 Some in Israel respond to the above admonitions, and were remembered by

God. 3:17 He promises to spare them as they serve Him.

Malachi Chapter 4 4:1 God’s judgment against the proud and the wicked: burning and total destruc

tion, leaving neither root nor branch. 4:2 But a promise of healing and comfortable care to those who fear His Name. 4:3 Righteousness will be restored and victory given to those that bear His Name.



4:4 God reminds the people to study the Law of Moses. 4:5 Promise of a zealous Prophet to warn the guilty and revive the righteous. 4:6 His ministry will be on a heart level, which is God’s complaint against Israel in

this book (Malachi). 1. The entirety of this rebuke is clearly related to the Israelites in general, and the

priests in particular, failing to have done the whole Law of Moses. To teach on tithing apart from animal sacrifice, and the rest of the written Law, is to mishandle this scripture.

2. Out of this list of failures, what is it about Malachi 3:812 that makes it such a popular verse in church? A. It gives us something to do in order to gain God’s blessing. B. It increases funds coming into the church. C. It clarifies our duty and responsibility toward God; all of which are CONTRARY to God’s intended rela tionship with believers today.

3. Throughout this book, God lists adultery, lying, cheating, stealing, not making the right kind of animal sacrifice, divorce, laziness, etc. as grievances against His people. Why is only tithing emphasized as something that needs to be done in order to gain God’s blessing? Because verse 10 (“Bring all the tithes into the store house, that there may be food in My house, and try Me now in this,” says the LORD of hosts, “If I will not open for you the windows of heaven and pour out for you such blessing that there will not be room enough to receive it.) prom ises selfgratification. It’s a way to get what we want. Since there are no other tangible rewards listed for the other scriptures, since we wouldn’t get anything out of it, why bother doing it?

Summary of Additions to the Law of Moses 1. In all of the above references, tithing is always mentioned as a part of the whole;

tithing is still a requirement to fulfill the Law of Moses. 2. Emphasis on caring for those in ministry, the poor and widow, and the foreigner are

a constant thread throughout scriptures. 3. As the time draws near to the coming of the Messiah, the scriptures reflect God’s

coming to an end with letting the Law define His relationship with His people. As long as the Law is in effect, He can only have a surface relationship with them. He refers again and again to giving His people a new heart, with His commandments written on their hearts, so it’s not doing rightly because they have to, but because it is now in their heart to do it. It is natural, because He changes their nature.



The above is a good place to start in judging what is being taught in many churches as the law of the tithe. As we see where additions and clarifications were made as time passed, we will continue to see God’s intent for instituting the law in general and the tithe in particular, and hopefully bring clarity to its place in Christian life today.

THE TRANSITION (New Testament, Pre-Resurrection of Christ, Under Law)

What did Jesus say about tithing?

The Pharisees’ Motives (Matthew 23:23; Luke 11:37-54) 23:23 Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone.

37 And as He spoke, a certain Pharisee asked Him to dine with him. So He went in and sat down to eat. 38 When the Pharisee saw it, he marveled that He had not first washed before dinner. 39 Then the Lord said to him, “Now you Pharisees make the outside of the cup and dish clean, but your inward part is full of greed and wickedness. 40 Foolish ones! Did not He who made the outside make the inside also? 41 But rather give alms of such things as you have; then indeed all things are clean to you. 42 But woe to you Pharisees! For you tithe mint and rue and all manner of herbs, and pass by justice and the love of God. These you ought to have done, without leaving the others undone. 43 Woe to you Pharisees! For you love the best seats in the synagogues and greetings in the marketplaces. 44 Woe to you, scribes and Pharisees, hypocrites! For you are like graves which are not seen, and the men who walk over them are not aware of them.” 45 Then one of the lawyers answered and said to Him, “Teacher, by saying these things You reproach us also.” 46 And He said, “Woe to you also, lawyers! For you load men with burdens hard to bear, and you yourselves do not touch the bur dens with one of your fingers. 47 Woe to you! For you build the tombs of the prophets, and your fathers killed them. 48 In fact, you bear witness that you approve the deeds of your fathers; for they indeed killed them, and you build their tombs. 49 Therefore the wisdom of God also said, ‘I will send



them prophets and apostles, and some of them they will kill and persecute,’ 50 that the blood of all the prophets which was shed from the foundation of the world may be required of this generation, 51 from the blood of Abel to the blood of Zechariah who perished between the altar and the temple. Yes, I say to you, it shall be required of this generation. 52 Woe to you lawyers! For you have taken away the key of knowledge. You did not enter in your selves, and those who were entering in you hindered.” 53 And as He said these things to them, the scribes and the Pharisees began to assail Him vehemently, and to crossexamine Him about many things, 54 lying in wait for Him, and seeking to catch Him in something He might say, that they might accuse Him.

The Pharisees got mad when Jesus challenged them about why they were doing what they were doing.

The Pharisees’ Self-Righteousness (Luke 18:9-14) 9 Also He spoke this parable to some who trusted in themselves that they were righteous, and despised others: 10 “Two men went up to the temple to pray, one a Pharisee and the other a tax collector. 11 The Pharisee stood and prayed thus with himself, ‘God, I thank You that I am not like other men— extortioners, unjust, adulterers, or even as this tax collector. 12 I fast twice a week; I give tithes of all that I possess.’ 13 And the tax collector, standing afar off, would not so much as raise his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me a sinner!’ 14 I tell you, this man went down to his house justified rather than the other; for everyone who exalts himself will be humbled, and he who humbles himself will be exalted.”

Again, Jesus’ illustration was meant to expose the misconception about the purpose of the law: it was not meant to separate those who could perform from those who could not, but to expose an equal need for a Savior.

Summary of the Tithe During the Transition

Jesus never told anyone to tithe! In fact, every reference to tithing was in the negative sense! He only directed these rebukes to Pharisees, or those who considered themselves the elite, religious, productive, Godpleasers of their day.



THE FULNESS OF TIMES: GRACE! (New Testament, Post-Resurrection, Under Grace)

Tithing, the Priesthood & Melchizedek (Hebrews 6:19-7:22, 8:6) 19 This hope we have as an anchor of the soul, both sure and steadfast, and which enters the Presence behind the veil, 20 where the forerunner has entered for us, even Jesus, having become High Priest forever according to the order of Melchizedek.

7:1 For this Melchizedek, 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 a tenth part of all, first being translated “king of righteousness,” and then also king of Salem, meaning “king of peace,” 3 without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, remains a priest continually. 4 Now consider how great this man was, to whom even the patriarch Abraham gave a tenth of the spoils. 5 And indeed those who are of the sons of Levi, who receive the priesthood, have a commandment to receive tithes from the people according to the law, that is, from their brethren, though they have come from the loins of Abraham; 6 but he whose genealogy is not derived from them received tithes from Abraham and blessed him who had the promises. 7 Now beyond all contradiction the lesser is blessed by the better. 8 Here mortal men receive tithes, but there he re ceives them, of whom it is witnessed that he lives. 9 Even Levi, who receives tithes, paid tithes through Abraham, so to speak, 10 for he was still in the loins of his father when Melchizedek met him.

11 Therefore, if perfection were through the Levitical priesthood (for under it the people received the law), what further need was there that another priest should rise according to the order of Melchizedek, and not be called according to the order of Aaron? 12 For the priesthood being changed, of necessity there is also a change of the law. 13 For He of whom these things are spoken belongs to another tribe, from which no man has officiated at the altar.

14 For it is evident that our Lord arose from Judah, of which tribe Moses spoke nothing concerning priesthood. 15 And it is yet far more evident if, in the likeness of Melchizedek, there arises another priest 16 who has come, not according to the law of a fleshly commandment, but according to the power of an endless life. 17 For He testifies:



“You are a priest forever according to the order of Melchizedek.” 18 For on the one hand there is an annulling of the former commandment

because of its weakness and unprofitableness, 19 for the law made nothing perfect; on the other hand, there is the bringing in of a better hope, through which we draw near to God. 20 And inasmuch as He was not made priest without an oath 21 (for they have become priests without an oath, but He with an oath by Him who said to Him:

“The LORD has sworn and will not relent, ‘You are a priest forever According to the order of Melchizedek’ ”),

22 by so much more Jesus has become a surety of a better covenant. Hebrews 8:6 But now He has obtained a more excellent ministry, inasmuch as He is

also Mediator of a better covenant, which was established on better prom ises.

The book of Hebrews describes how even before the law, the Levites tithed to Melchizedek, the priest of the Most High God, typically, Jesus, since they were in the loins (were the progeny) of Abraham. With this illustration, the stage has already been set for the instigating of the new, perfect, unchangeable covenant. For our topic, in Abraham, all those who would seek to fulfill the law by tithing did so, once and for all, by giving the tenth through Abraham to Jesus.

Levi tithed to Jesus because he was “in Abraham.” Likewise, we “receive” because we are now “in Christ”!

Caring for Ministers (1 Corinthians 9:1-18) 1 Am I not an apostle? Am I not free? Have I not seen Jesus Christ our Lord? Are you not my work in the Lord? 2 If I am not an apostle to others, yet doubtless I am to you. For you are the seal of my apostleship in the Lord. 3 My defense to those who examine me is this: 4 Do we have no right to eat and drink? 5 Do we have no right to take along a believing wife, as do also the other apostles, the brothers of the Lord, and Cephas? 6 Or is it only Barnabas and I who have no right to refrain from working? 7 Who ever goes to war at his own expense? Who plants a vineyard and does not eat of its fruit? Or who tends a flock and does not drink of the milk of the flock? 8 Do I say these things as a mere man? Or does not the law say the same also? 9 For it is written in the law of Moses, “You shall not muzzle an ox while it



treads out the grain.” Is it oxen God is concerned about? 10 Or does He say it altogether for our sakes? For our sakes, no doubt, this is written, that he who plows should plow in hope, and he who threshes in hope should be partaker of his hope. 11 If we have sown spiritual things for you, is it a great thing if we reap your material things? 12 If others are partakers of this right over you, are we not even more? Nevertheless we have not used this right, but endure all things lest we hinder the gospel of Christ. 13 Do you not know that those who minister the holy things eat of the things of the temple, and those who serve at the altar partake of the offerings of the altar? 14 Even so the Lord has commanded that those who preach the gospel should live from the gospel. 15 But I have used none of these things, nor have I written these things that it should be done so to me; for it would be better for me to die than that anyone should make my boasting void. 16 For if I preach the gospel, I have nothing to boast of, for necessity is laid upon me; yes, woe is me if I do not preach the gospel! 17 For if I do this willingly, I have a reward; but if against my will, I have been entrusted with a stewardship. 18 What is my reward then? That when I preach the gospel, I may present the gospel of Christ without charge, that I may not abuse my authority in the gospel.

Paul reveals that with freedom comes responsibility. Just because we are not bound by the law, we are bound by our new nature, which is love, at its root, giving. We are to provide for those who minister before the Lord and to His people. The poor and needy should likewise be cared for. How this is done is directed on a personal level by the One Who knows the needs best, the Holy Spirit.

Caring for Those in Need (1 Corinthians 16:1-4) 1 Now concerning the collection for the saints, as I have given orders to the churches of Galatia, so you must do also: 2 On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come. 3 And when I come, whomever you approve by your letters I will send to bear your gift to Jerusalem. 4 But if it is fitting that I go also, they will go with me. NKJV

This may at first sound like a “command,” but the word “orders” here is translated in other ways: 1 Cor. 16:1 NASB Now concerning the collection for the saints,

as I directed the churches of Galatia, so do you also.



1 Cor. 16:1 KJV Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye.

1 Cor. 16:1 NIV Now about the collection for God’s people: Do what I told the Galatian churches to do.

Paul evidently didn’t want to have to worry about collecting when he got there, and since the churches at Galatia had already apparently sought direction, he told the Corinthians the same thing he had told them.

“So Let Each One Give as He Purposes in His Heart” (2 Corinthians 9:1-15)

1 Now concerning the ministering to the saints, it is superfluous for me to write to you; 2 for I know your willingness, about which I boast of you to the Macedonians, that Achaia was ready a year ago; and your zeal has stirred up the majority. 3 Yet I have sent the brethren, lest our boasting of you should be in vain in this respect, that, as I said, you may be ready; 4 lest if some Macedonians come with me and find you unprepared, we (not to mention you!) should be ashamed of this confident boasting. 5 Therefore I thought it necessary to exhort the brethren to go to you ahead of time, and prepare your generous gift beforehand, which you had previously promised, that it may be ready as a matter of generosity and not as a grudging obligation.

6 But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully. 7 So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheer ful giver. 8 And God is able to make all grace abound toward you, that you, always having all sufficiency in all things, may have an abundance for every good work. 9 As it is written:

“He has dispersed abroad, He has given to the poor; His righteousness endures forever.”

10 Now may He who supplies seed to the sower, and bread for food, supply and multiply the seed you have sown and increase the fruits of your righteousness, 11 while you are enriched in everything for all liberality, which causes thanksgiving through us to God. 12 For the administration of this service not only supplies the needs of the saints, but also is abounding



through many thanksgivings to God, 13 while, through the proof of this ministry, they glorify God for the obedience of your confession to the gospel of Christ, and for your liberal sharing with them and all men, 14 and by their prayer for you, who long for you because of the exceeding grace of God in you. 15 Thanks be to God for His indescribable gift!

Paul not only exhorts the Corinthians to live up to their promise, but it is also a reminder that what they are giving was received through God’s liberality. It is because they have a generous God that they can give generously. In contrast to the Law, we can give because God has already provided for all of our needs.

“You Surely Did Care, But You Lacked Opportunity” (Philippians 4:10-20)

10 But I rejoiced in the Lord greatly that now at last your care for me has flourished again; though you surely did care, but you lacked opportunity. 11 Not that I speak in regard to need, for I have learned in whatever state I am, to be content: 12 I know how to be abased, and I know how to abound. Everywhere and in all things I have learned both to be full and to be hungry, both to abound and to suffer need. 13 I can do all things through Christ who strengthens me. 14 Nevertheless you have done well that you shared in my distress. 15 Now you Philippians know also that in the beginning of the gospel, when I departed from Macedonia, no church shared with me concerning giving and receiving but you only. 16 For even in Thessalonica you sent aid once and again for my necessities. 17 Not that I seek the gift, but I seek the fruit that abounds to your account. 18 Indeed I have all and abound. I am full, having received from Epaphroditus the things sent from you, a sweetsmelling aroma, an acceptable sacrifice, well pleasing to God. 19 And my God shall supply all your need according to His riches in glory by Christ Jesus. 20 Now to our God and Father be glory forever and ever. Amen.

Paul here exhorts that giving should not only be a condition of the heart, but a concerted effort as well. That acknowledging the desire to care for others is not enough, it must be acted upon with joy.



Government Taxes Replace Theocratic Tithes (Romans 13:1-7) 1 Let every soul be subject to the governing authorities. For there is no authority except from God, and the authorities that exist are appointed by God. 2 Therefore whoever resists the authority resists the ordinance of God, and those who resist will bring judgment on themselves. 3 For rulers are not a terror to good works, but to evil. Do you want to be unafraid of the authority? Do what is good, and you will have praise from the same. 4 For he is God’s minister to you for good. But if you do evil, be afraid; for he does not bear the sword in vain; for he is God’s minister, an avenger to execute wrath on him who practices evil. 5 Therefore you must be subject, not only because of wrath but also for conscience’ sake. 6 For because of this you also pay taxes, for they are God’s ministers attending continually to this very thing. 7 Render therefore to all their due: taxes to whom taxes are due, customs to whom customs, fear to whom fear, honor to whom honor.

Paul is speaking specifically about governmental authorities, directing that taxes be paid to the state. In this case, Rome had replaced the theocracy in the governing of Israel. Though the Law of Moses was respected as tradition by the Romans, and the Israelites were allowed to follow the commandments, Israel was no longer a theocracy, and was not free to worship God the way God had commanded them to.

Summary of Tithing Under Grace

Throughout the New Testament, Paul’s vocabulary and teaching suggest that giving is voluntary and that there is no set percentage. In fact, nowhere in the New Testament are believers told to tithe by anyone! Or even how much to give, when or to whom. They are only encouraged to provide for those who are in need, their ministers, and for the stranger. Giving in the New Testament is a reflection of the believers’ new nature; the nature of God is to give. So even if we don’t feel like it, we are now giving, liberal people. (There does seem, however, to be a need for training in this area.) “For God so loved, He gave . . .”

WHERE ARE WE NOW?

Hopefully we are now able to differentiate between the institution of tithing as commanded in the Law of Moses and the act of giving encouraged under grace. The following are some elements that should help us to make these differences practical.



Under Law?

Under the Law, relationship with God is defined by how well you fulfill His commandments. Anyone can attempt do this; you don’t have to know God to tithe. In fact, some of the wealthiest families in America were taught at a young age to give 10% to the poor. And it DOES “work.” It is a law, like gravity. It just has nothing to do with our spiritual standing with God or with others. Tithing doesn’t bring anyone into a closer relationship with God or with others, and it doesn’t contribute to a relationship that already exists.

As a parallel example, animal sacrifice was also approved of (not mandated) by God before the law, then instituted as law under Mosaic law in Exodus and Deuteronomy as part of the conditions that must be fulfilled. But when was the last time you heard any preacher say animal sacrifice must be done in order to be acceptable to God?

Grace Full Relationship!

Under grace, that is, a relationship with God in which we have become new creatures, holy, acceptable, and righteous because He has made us that way, grace overrides everything, including promises, covenants, vows, etc. God can only give His unconditional grace to those who accept it unconditionally, the humble, the little children.

Because we now have a new nature, we don’t need a reason to give (motivation); we give because that IS our nature! For God so loved, He gave! Giving allows God’s nature, His Life to flow through us. But some may say, “But if I don’t tithe, will God take care of me? I mean, why should He???”

This is probably at the root of why tithing is such an issue. We still find it so hard to comprehend that the God of the universe loves us so much that there is nothing He requires of us but to accept His love. He provides for us because He loves us. Does a child receive love from a parent because he cleans up his room? No. He is loved because he is that parent’s child. The love depends on the parent, not the child. So if a child fails to clean up his room, is he kicked out on the street? No. He may be disciplined, but not disowned. We cannot be kicked out of the family, and God provides for His own. It is this belief, that we are complete in Him, that gives us the confidence to give as directed, knowing that we have everything we need already, and that we can’t give out more than God has, for His supply is endless. This is the stronghold in the church: We fail to believe in the grace of God!



CONSEQUENCES (Why Is This So Important?)

Matter of Control

How much, when and to whom we give of our resources, our time and our money, is often one of the ways we gain or maintain control. We try to control God, thinking that if we give we can get God to take care of us. We control others, thinking that if we give to a church, ministry or person, we should have some say in how the money is spent, or have a say in how they live their lives. But none of these are examples of giving, but of manipulating. In true giving, money (time, goods, services, etc.) are given unconditionally, with no strings attached. It’s given in response to the Lord telling us to do thus in so with this and that. We can enjoy it, but we can’t keep track of it. We have no control over what God or others do with it. It’s out of our hands. To think we have any responsibility for it is to claim ownership rights, rights that God will often be very jealous over.

In 2 Samuel 24, David is cursed by God for numbering the people of Israel. All he did was find out how many people he was king over. This may seem like a small thing to us, but by counting the people, David exerted his authority over them. Likewise, as we spend time with “our” money, we exert authority over something that rightfully belongs to God, Who bought all of us, lock, stock and barrel (He didn’t stop at our checkbooks and say, “Well, okay, I’ll let you retain control over your money!”). Our finances are His by purchase, and He has not given us permission to decide what to do with it!

Tithing also involves another area of control in the body; that of leadership over laity. Just as Israel was warned not to make themselves a king, that they would pay for it, nowhere in scripture are believers told to obey church authority over the personal word of the Lord. The Lord alone reserves the right to govern His people, and that (perhaps especially) includes over finances!

If you want to get along with God, stay out of His chair...and don’t let anyone else sit in it, either!

Another way finances are used to control is the whole issue of taxexempt status. I often wonder what will happen when believers stop getting earthly credit for tax exempted donations. What will happen when religious organizations lose their tax exempt status? I’ve heard that it’s good to take your donations as exemptions on



your income tax, because it gives you more to give. But this is backward logic. When we give, are we trying to get something back from someone? If we are truly giving, it will be out of obedience. Any strings we attach, for tax purposes, or whatever, are always in some form of control. (When possible, I try to give cash. I figure what I give is strictly between me and the Lord, and I don’t want to know any more than that! I enjoy the freedom and anticipation of knowing I can trust the Lord to direct His supply into the right hands at the right time. That He is taking care of me is a separate and settled issue.)

Believers Not Learning How to Hear the Lord

We are sons of the King, which makes us all princes, who have access to our inheritance, which is the kingdom. Now princes aren’t on the payroll of the kingdom; they’ve inherited the kingdom itself, and all its riches. So everything in the kingdom is at their disposal. Recognizing our immaturity, God has authorized His Holy Spirit, inside of us, to teach us to rule wisely, in dependence upon Him. And He does all things well!

Which is one of the problems many believers struggle with today; they have more confidence in their leaders’ authority to tell them what to do than in the Spirit’s desire to guide, counsel and direct every aspect of their lives! We must learn to hear from God for ourselves, even in opposition to those in leadership or peer pressure, as we more fully enjoy the relationship God has paid for.

Believers are not being taught how to give, or to hear from the Lord for themselves! There is a stronghold of poverty in the church because of the mix of grace and law, that you are free to give as long as you have already fulfilled the law of tithing. But we study to show ourselves approved, not to get ourselves approved.

Do we give to get, or do we give because we have already received?

Social Infrastructure Based on Money

On a practical note, in Old Testament times, the tithes and offerings paid for government services, selfdefense, disaster relief, roads, parties (festivals), and every need of society. Today, we pay taxes for these necessities.



Not Giving God’s Way is Contrary to Our New Nature

There are at least two reasons the decision to tithe or not is a big issue. First, a lot of time, effort and manipulation is being used to get God’s people to donate money, regardless of the need. Secondly, financially supporting something God isn’t blessing can actually delay God’s discipline in another’s life, work or ministry. Third, not asking God what to do is ignoring His sovereignty in our lives; by not even asking Him we are rejecting Him as our God. Fourth, deciding on our own is disobedience to the truth, and encouraging to the flesh.

At least ask the Lord what He wants done. If you don’t seem to get an answer, do what you think is best and go on to something else. He doesn’t want this to become a distraction, either.

CONCLUSIONS

Bereans (Acts 17:10-11) 10 Then the brethren immediately sent Paul and Silas away by night to Berea. When they arrived, they went into the synagogue of the Jews. 11 These were more fairminded than those in Thessalonica, in that they received the word with all readiness, and searched the Scriptures daily to find out whether these things were so.

The Bereans were commended because they looked it up (in the Torah) for themselves, overcame the fear of man and their own traditions, and when they recognized the truth, they were willing to let go of their old ideas and act on what they were convinced of.

Why was Jesus angry with the Pharisees? Because they added to what God had told His people to do. They increased their burdens, instead of lightening their load by making the ways of God past their understanding, making the way to God too difficult, and not entering in themselves. In Jesus’ day, most were convinced the way to God was unattainable. Why did they believe that? Their leaders convinced them it was so! (A fact is simply anything I can get you to believe —i t doesn’t have to be true!) Jesus, the living Word, dwelt among them, walking, talking with them. He became God Accessible. Even then they were astonished at His Presentness. He is even more present to us, because He is in us, and is well able to convince us (in any area) in His timing and in His way.



Free to Give Only if Free Not to Give!

One way to know if we are giving because we have received is if we are free NOT to give. We can’t be free to give from the heart if it’s a commandment and we must do it. It was for freedom we were set free. God doesn’t want us turning again to the bondage of “musts” and “shoulds.” That doesn’t mean we may not strongly feel the urgent need to distribute what God has made available. But there is a difference between impel, the drive that comes from within, and compel, the pressure that comes from without or from our mind or misbeliefs. Because we have a new nature, we now give because we want to!

Are You Free to Give?

Here’s a little test: If you are currently tithing, or making regular donations to a ministry, group or person, ask the Lord each time if that is the amount He wants you to give. Tell Him that unless you hear to the contrary, you will assume His answer is “Yes!” Then give Him an opportunity to speak. Remember, the goal here is not to give the “right” amount. Our giving, like every aspect of our life, is a matter of relationship. The goal is to enjoy our relationship with the Lord, and to have the confidence that He makes Himself known. He may make small changes, or large ones. If this is an area of great concern for you, ask the Lord to make small changes for you. Remember, He is a Loving God, Who is not trying to trick us or make it hard for us to recognize His voice. And it’s okay to make a mistake!

Gives Life! Not Meeting Standards!

When the Lord started talking to me about this, how I was maintaining control over my finances by putting the “principle of tithing” above His personal instruction, He asked me to ask Him what He wanted to do every time I went into my wallet, not just about ministryrelated matters, but purchases as well. I was amazed at how much He had to say! More than the effect it had on my expenses, My confidence in His commitment to make Himself heard brought me great peace in this area. Today, I have no idea how much passes through my hands or where it goes (this is not to say I don’t have a budget, I just live on a lot less than I take in), and I enjoy giving like I never thought I would. Walking with the Lord can be both thrilling and humorous!

Learning to walk in the Spirit is not as hard as it is sometimes made out to be. When considering a choice or action or even belief or doctrine, here are some of the questions I ask myself:



– Does it draw me closer to the Lord, or in some way drive me away from Him?

– Does it encourage me to be real and honest with the Lord and with others?

– Does it encourage me to rely on my own strength or ability or on the Lord’s alone?

– Does it encourage me to rely on my faith or understanding or on the Lord’s faithfulness and trustworthiness?

– Does it encourage me to be vulnerable to the Lord’s dealings in my life, or does it impart the fear of consequences or of making a mistake? (Remember, it is the goodness of the Lord that draws us.)

– Does it encourage me to come closer to others, and be vulnerable with others?

– If this hurts my reputation, do I gain a closer relationship with Him? (God didn’t always say everything would go our way! If we want His reputation, honesty, integrity, holiness, we’ll have to lose ours.)

– If it is not specifically addressed in the scriptures (after personal study, reflection and meditation), does it seem to contradict or line up with their intent? (To reveal the heart of God toward His people.)

FURTHER REFERENCES

These are all references where a derivative of the word “tithe” is used in scripture.

Genesis 14:20 And he gave him tithes of all.

Leviticus 27:3032 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. 31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. 32 And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.

Numbers 18:21 I have given the children of Levi all the tenth in Israel for an inheritance

Numbers 18:24 But the tithes of the children of Israel I have given to the Levites to inherit



Numbers 18:26 When ye take of Israel the tithes, ye shall offer even a tenth part of the tithe.

Numbers 18:28 Thus ye also shall offer an heave offering unto the LORD of all your tithes

Deut. 12:11 The LORD your God shall choose; thither shall ye bring your tithes

Deut. 12:17 Thou mayest not eat within thy gates the tithe of thy corn, or of thy wine

Deut. 14:23 And thou shalt eat before the LORD thy God, the tithe of thy corn, of thy wine

Deut. 14:28 At the end of three years thou shalt bring forth all the tithe of thine increase

Deut. 26:12 End of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled

2 Chron. 31:56 5 And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly. 6 And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps.

2 Chron. 31:12 And brought in the offerings and the tithes and the dedicated things faithfully: over which Cononiah the Levite was ruler, and Shimei his brother was the next.

Neh. 10:3738 37 And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage. 38 And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.



Neh. 12:44 And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes, to gather into them out of the fields of the cities the portions of the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites that waited.

Neh. 13:5 And he had prepared for him a great chamber, where aforetime they laid the meat offerings, the frankincense, and the vessels, and the tithes of the corn, the new wine, and the oil, which was commanded to be given to the Levites, and the singers, and the porters; and the offerings of the priests.

Neh. 13:12 Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries.

Ezekiel 45:11 The ephah and the bath shall be of one measure, that the bath may contain the tenth part of an homer, and the ephah the tenth part of an homer: the measure thereof shall be after the homer.

Ezekiel 45:14 Concerning the ordinance of oil, the bath of oil, ye shall offer the tenth part of a bath out of the cor, which is an homer of ten baths; for ten baths are an homer:

Amos 4:4 Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years:

Malachi 3:8 Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.

Malachi 3:10 Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.

Matthew 23:23 Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone.

Luke 11:42 But woe to you Pharisees! For you tithe mint and rue and all manner of herbs, and pass by justice and the love of God. These you ought to have done,



without leaving the others undone.

Luke 18:12 ‘I fast twice a week; I give tithes of all that I possess.’

John 1:39 He said to them, “Come and see.” They came and saw where He was staying, and remained with Him that day (now it was about the tenth hour).

Hebrews 7:2 to whom also Abraham gave a tenth part of all, first being translated “king of righteousness,” and then also king of Salem, meaning “king of peace,”

Hebrews 7:46 4 Now consider how great this man was, to whom even the patriarch Abraham gave a tenth of the spoils. 5 And indeed those who are of the sons of Levi, who receive the priesthood, have a commandment to receive tithes from the people according to the law, that is, from their brethren, though they have come from the loins of Abraham; 6 but he whose genealogy is not derived from them received tithes from Abraham and blessed him who had the promises.

Hebrews 7:89 8 Here mortal men receive tithes, but there he receives them, of whom it is witnessed that he lives. 9 Even Levi, who receives tithes, paid tithes through Abraham, so to speak,

Rev. 11:13 In the same hour there was a great earthquake, and a tenth of the city fell. In the earthquake seven thousand people were killed, and the rest were afraid and gave glory to the God of heaven.

Rev. 21:20 the fifth sardonyx, the sixth sardius, the seventh chrysolite, the eighth beryl, the ninth topaz, the tenth chrysoprase, the eleventh jacinth, and the twelfth amethyst.

tithing, giving - dianne thomas · tithing, giving and the scriptures by dianne thomas p.o. box...

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