Thoughts on Tithing

When I served as the director of the college age adults at the church I was attending, the youth pastor approached me one day with an idea. He reasoned that young adults often feel disconnected from what is going on in the larger congregation and that it would be a good idea for me to collect tithes and offerings in my class. He felt that it would show them how giving would serve them and others and it would help them as they transition into adult church members. He suggested that we could use the money collected for parties, outings, dinners, retreats, outreach and such.

The church I attended made a regular emphasis on tithing and annually brought in a teacher to speak on what tithing was and why we should all tithe.  Additionally, our pastor spoke regularly of its importance. Because of their teaching, Woody and I had committed to tithing and had been tithing for several years leading up to this request. Asking my class to tithe seemed like a logical extension to what I was already doing. But when the youth pastor mentioned using our tithe for our class parties, something didn't feel right. Instead of agreeing, I asked if I could study tithing before collecting it in class.

I first read a book that I bought from a teacher that our pastor had brought in to speak on tithing. The book spoke a lot about personal finances but the part on tithing was largely just the author's opinion as to why people should tithe to their church. Unsatisfied, I decided to attempt a purely biblical approach by looking up all of the passages that spoke about tithing. I found there were multiple passages that needed to be tied together to understand tithing so I asked the Lord to help and direct me as I meditated on the passages on tithing. As I did, a picture about tithing came into focus and a very exciting understanding of its relationship to the church started to come to light. Here is what I found.

The Old Testament tithe


In the Old Testament, tithing is primarily mentioned as a commandment of the law.  I say 'primarily' because the first mention of tithing occurs prior to the law being given to Moses. It occurs in an unusual passage about Abraham (Abram). In the passage, four kings faced five kings and their armies in battle and defeated them (Genesis 14). In the aftermath, Abraham's nephew, Lot, was taken captive as spoil with all of the people of Sodom, the city where he was living. When Abraham gets the news, he gathers his men and they defeat the kings and free Lot and his family along with the women and people of Sodom. When Abraham is returning from battle, he encounters Melchizedek who is described as the 'king of Salem' and the 'priest of God Most High'. Melchizedek brought bread and wine to Abraham and blessed him and Abraham gave Melchizedek a tithe of all the spoils.

"When Abram heard that his relative had been taken captive, he led out his trained men, born in his house, three hundred and eighteen, and went in pursuit as far as Dan. He divided his forces against them by night, he and his servants, and defeated them, and pursued them as far as Hobah, which is north of Damascus. He brought back all the goods, and also brought back his relative Lot with his possessions, and also the women, and the people.  Then after his return from the defeat of Chedorlaomer and the kings who were with him, the king of Sodom went out to meet him at the valley of Shaveh (that is, the King’s Valley). And Melchizedek king of Salem brought out bread and wine; now he was a priest of God Most High. He blessed him and said, “Blessed be Abram of God Most High, Possessor of heaven and earth;  And blessed be God Most High, Who has delivered your enemies into your hand.” He gave him a tenth of all."
Genesis 14:14‭-‬20

The writer of Hebrews describes the meeting to be an encounter between Abraham and one 'like the Son of God' (Hebrews 7). By tithing, it says that Abraham gave a tithe to this Christ like figure even though the law with the requirement to tithe had not yet been given and Christ had not yet come. The Levites, who are the descendents of Abraham's great grandson, Levi, will one day become priests of the Israelites and instructed to collect tithes. Even though the levitical priesthood comes through Abraham, their collection of tithes actually foreshadows what Abraham is doing here. Abraham's tithe is the better way that is to come - the freewill giving by a royal priesthood directly to the Son of God! This is complicated, I know, but oh so beautiful once you see the complete picture.

"For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham as he was returning from the slaughter of the kings and blessed him, to whom also Abraham apportioned a tenth part of all the spoils, was first of all, by the translation of his name, king of righteousness, and then also king of Salem, which is king of peace. Without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, he remains a priest perpetually.  Now observe how great this man was to whom Abraham, the patriarch, gave a tenth of the choicest spoils. And those indeed of the sons of Levi who receive the priest’s office have commandment in the Law to collect a tenth from the people, that is, from their brethren, although these are descended from Abraham. But the one whose genealogy is not traced from them collected a tenth from Abraham and blessed the one who had the promises. But without any dispute the lesser is blessed by the greater. In this case mortal men receive tithes, but in that case one receives them, of whom it is witnessed that he lives on. And, so to speak, through Abraham even Levi, who received tithes, paid tithes, for he was still in the loins of his father when Melchizedek met him."
Hebrews 7:1‭-‬10

What is the tithe?


The word 'tithe' in Hebrew simply means 'tenth' or 'tenth part'. When God gave the law to Moses, he wrote into the law that the Israelites were to collect a tithe of their increase. As an agrarian society, the law applied to a tenth of the increase in produce, livestock, oil, wine, etc.

One very important aspect about the tithe is that the Lord made it clear that it was sacred - holy to the Lord (Leviticus 27:30). Unlike the many other offerings the Israelites were instructed to bring, the tithe was to be spared from fire (Numbers 18:8-10). Instead of being burned, it was to be consumed by the Israelites in the presence of the Lord or given to the Levites, aliens, widows and orphans for them to consume.

When the Israelites received the law in the wilderness, the Lord assigned Aaron and his brothers, the tribe of Levi, to be the priests and keepers of the tabernacle of the Lord. The Levites were the Lord's portion - a replacement for the firstborn that were spared when the angel of death struck down all of the firstborn in Egypt (Numbers 3:5-13). The Levites' livestock served as a replacement for all of the firstborn livestock of the Israelites that the Lord had spared.

The Levites were not to receive an inheritance of the land that He was giving to the other tribes of Israel. They were to serve as priests in the tabernacle and to the other tribes of Israel. They received no land - the tithe was their inheritance and compensation for their service (Numbers 18:20-24). Whenever the Levites received a tithe, they were to take the best of the tithe, a tithe of the tithe, and offer it to the Lord by giving it to Aaron for his service to the tabernacle. Aaron and his household were to consume the tithe of the tithe (Numbers 18:25-32).

When the Israelites divided the land that they inherited, Moses instructed them to set aside forty-eight cities and adjacent pasture land as the place for the Levites to live within the land. So the Levites were spread throughout the tribes of Israel (Numbers 35:1-8).

Eating the tithe


All of the other people who were not in the tribe of Levi were instructed to collect a tithe of their increase each year - a tenth of their grain, a tenth of their new wine or oil, a tenth of the firstborn of their herds or flocks.

At the end of each year, every Israelite was instructed to remove the tithe that he had collected from his town and to take it to the place the Lord chose to put His presence. He was to bring his children and servants and rejoice in all that the Lord had given him. There in the presence of the Lord, he was to consume his tithe before the Lord, sharing it with his family and servants and any Levites who came from his town. If the distance from their town to the place where the Lord placed His presence was too far to bring the tithe, he was to sell the tithe in his hometown, bind the sack of money to his hand, travel to where the Lord put His presence, buy whatever his heart desired, and rejoice and consume what he bought before the Lord's presence along with his children and servants and any Levites that were from his town.

“You shall surely tithe all the produce from what you sow, which comes out of the field every year. You shall eat in the presence of the Lord your God, at the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may learn to fear the Lord your God always. If the distance is so great for you that you are not able to bring the tithe, since the place where the Lord your God chooses to set His name is too far away from you when the Lord your God blesses you, then you shall exchange it for money, and bind the money in your hand and go to the place which the Lord your God chooses. You may spend the money for whatever your heart desires: for oxen, or sheep, or wine, or strong drink, or whatever your heart desires; and there you shall eat in the presence of the Lord your God and rejoice, you and your household. Also you shall not neglect the Levite who is in your town, for he has no portion or inheritance among you."
Deuteronomy 14:22‭-‬27


Giving the tithe


The exception to this was every third year, or the 'year of tithing'. At the end of every third year, the Israelites would keep the tithe in their own town. They were to take the tithe that they had collected and give it to the Levites, the aliens, the widows, and the orphans - four types of people who lived among them in their towns.

“When you have finished paying all the tithe of your increase in the third year, the year of tithing, then you shall give it to the Levite, to the stranger, to the orphan and to the widow, that they may eat in your towns and be satisfied. You shall say before the Lord your God, ‘I have removed the sacred portion from my house, and also have given it to the Levite and the alien, the orphan and the widow, according to all Your commandments which You have commanded me; I have not transgressed or forgotten any of Your commandments. I have not eaten of it while mourning, nor have I removed any of it while I was unclean, nor offered any of it to the dead. I have listened to the voice of the Lord my God; I have done according to all that You have commanded me. Look down from Your holy habitation, from heaven, and bless Your people Israel, and the ground which You have given us, a land flowing with milk and honey, as You swore to our fathers.’
Deuteronomy 26:12‭-‬15

The remaining biblical passages regarding tithing all refer back to these instructions in the law. Hezekiah commands the Israelites to bring their tithes after he restores the Levites to their priestly duties and had them cleanse and restore the temple (2 Chronicles 29-31). When Nehemiah helps to restore the wall in Jerusalem and the construction of the second temple, he restores the tithe (Nehemiah 10:35-38, 13:4-31). Amos mentions tithing in his rebuke to the Israelites (Amos 4:4). The prophet Malachi rebukes the priesthood for being so corrupt that the people didn't want to follow the Lord (Malachi 2-3:1-4) and then rebukes the Israelites for their failure to tithe and provide for the Levite, alien, orphan, and widow (Malachi 3:5-12). In the gospels, Jesus rebukes the Pharisees for their pride in tithing while neglecting the things that matter: justice, mercy, faithfulness and the love of God (Matthew 23:23, Luke 11:42, Luke 18:9-14).

Upon reading the passages on tithing, I was perplexed as to what I remember being taught in church service. We were told that if we were part of the local body of believers that we should give a tenth of our income to the church. Church teachers would reference Malachi 3 and tell the congregation that by not giving the tithe that we were "robbing God". There was no mention of the three year cycle. No mention that the tithe was intended for Levites, aliens, widows and orphans. No mention of consuming your own tithe in the Lord's presence. The passages that they used now appear to have been taken out of context.

At that time, I reasoned that as a lay person I was missing some insight that our church leaders must know and understand. So I reconnected with my youth pastor to confer with him about my findings. He was intrigued by what I found but shared that he hadn't studied the Old Testament application of tithes in depth. The seminary classes on church finance taught about tithes at a cursory level but focused on the practical application of collecting tithes and offerings and how to manage modern day church expenses.

My class and the tithe experiment


I considered how I could honor my youth pastor's request to collect tithes with my newfound understanding regarding tithing. Two things that I understood at that time was that the tithe was holy to God and that it was designated for four specific types of people. I didn't know any Levites, wasn't familiar with any aliens, and didn't personally know any widows. However, members of my class and I had made a trip to an orphanage in a border town in Mexico so we knew of around 45 orphans. I determined that we could use the tithe that we collected in class to serve them. Based upon what I read, I also felt confident that none of the money collected should be used for our class parties or entertainment. I spoke to my youth pastor about what I wanted to do and he agreed to the plan.

Before I started to collect the tithe I wanted to instruct my class about what I had learned about tithing and what we were going to do with the tithes. I was concerned that the teaching might be taken contrary to what had been taught in service and I didn't want to create division. I decided I would simply teach about the Old Testament tithe and how we were going to apply it in our class. I felt so strongly about not misrepresenting the Lord and His word that I literally asked the Lord to stop me if what I was about to share was untrue or was being done with a wrong or evil heart.

I woke up that Sunday morning, prepared a few last notes, and drove myself to class feeling the weight of what I was to share. I felt His presence as I made my way to class and found myself in front of a pretty full classroom. Finding my voice, I shared what tithing meant, where tithing came from in scripture, the holiness of the tithe, and the purpose of the tithe. I let them know that our church leaders asked me to collect tithes in our class. I then told them of the plan that I'd agreed with the youth pastor to collect tithes but that any money collected was only to be used to serve the orphans that we had been helping. I then told them that I didn't want to pass an offering plate around the room so I was going to leave the plate on a table by the door to the classroom. I tried to make it clear that there was absolutely no pressure to give and it was perfectly ok if they didn't want to. I also said I wouldn't remind them to give - the offering plate would be there if they wanted to give. Lastly, I said that I would keep account of the money that came in and went out and they were free to look at my accounting if they ever wanted to see it.

I had been around most of these young people for several years before in a setting where the leader took a biweekly offering. They rarely gave any money. Many of them were in school and didn't have jobs and those that did have jobs were just starting out. We had also gone on outings and to the orphanage so I was aware that many of them had very limited resources. I thought if there was $10 in the offering plate on a Sunday, it would be a lot.

To my surprise the class received the message and with one heart began to contribute to help the orphans. I collected the contents of the offering plate at the end of the class each Sunday and found much more than I could have ever imagined each week. Some of the young people who went away for school and had jobs would mail me checks. My youth pastor and I were both shocked. I documented the total amount every Sunday and gave it to the church office just as I had told the class that I would do. When we needed supplies for the orphans, I would buy the items and then submit an accounting to the church office for reimbursement. Those of us who went to Mexico decided that we should still cover our personal expenses of gas and food so that anything the class had given would only be used for the orphans.

On one of our visits, we asked the orphanage director if there was something that we could purchase for each of the orphans. He thought and said that as crazy as it sounds, it would occasionally get very cold in Nuevo Laredo and the kids didn't have jackets. He also thought it would be fantastic if we could deliver them around Christmas. Many had never celebrated Christmas with presents before. So we asked for a list of their sizes and prayed that we would have enough money by Christmas. The kids continued to faithfully give and Woody worked with a local department store to get a discount. Incredibly, there was plenty of money for the jackets. I reconnected with the orphanage director with the news and asked if there might be something else we could buy for the children in case my class continued giving. He requested shoes and sent us a list of shoe sizes. Remarkably we soon had enough to cover the cost of the shoes as well. All told, my small class of students gave several thousands of dollars in a few months time. I think everyone in the church leadership was stunned - I was! They asked me to no longer collect money in my classroom and to ask the young people to return to giving during regular services. Needless to say, many in my class were very unhappy. I had never witnessed giving like this. I reasoned that the only thing that could explain this outpouring of generosity was we were honoring the Lord by trying to follow His way and His plan.

A first glimpse at the meaning


I would regularly pray and seek direction for my class with a young man who led our prayer group and helped teach on Sundays. He and I began to ask the Lord for clarity about tithing. Why was the tithe sacred? Why was it reserved and then consumed by the tither? Why was it given to the four types of people? If the New Testament believer was supposed to tithe, what did any of it mean for us?

The Lord began to unveil the mystery by first allowing us to see that all four of the Old Testament types of people for which the tithe was reserved - priests, aliens, orphans and widows - are what a believer becomes when they are saved by Jesus! When we are saved, we die and are separated from our old life and self. The Lord becomes God to the priest, Home to the alien, Father to the orphan, and Husband to the widow. Wow! The new covenant speaks to how a believer is each of these four types of people and how Jesus is the fulfillment of the very need for each of them!

The Levite (priest)

"And coming to Him as to a living stone which has been rejected by men, but is choice and precious in the sight of God, you also, as living stones, are being built up as a spiritual house for a holy priesthood, to offer up spiritual sacrifices acceptable to God through Jesus Christ."
1 Peter 2:4‭-‬5


The Alien

"So then you are no longer strangers and aliens, but you are fellow citizens with the saints, and are of God’s household, having been built on the foundation of the apostles and prophets, Christ Jesus Himself being the corner stone, in whom the whole building, being fitted together, is growing into a holy temple in the Lord, in whom you also are being built together into a dwelling of God in the Spirit."
Ephesians 2:19‭-‬22


The Orphan 

"For all who are being led by the Spirit of God, these are sons of God. For you have not received a spirit of slavery leading to fear again, but you have received a spirit of adoption as sons by which we cry out, “Abba! Father!” The Spirit Himself testifies with our spirit that we are children of God, and if children, heirs also, heirs of God and fellow heirs with Christ, if indeed we suffer with Him so that we may also be glorified with Him."
Romans 8:14‭-‬17

The Widow

"For the married woman is bound by law to her husband while he is living; but if her husband dies, she is released from the law concerning the husband. So then, if while her husband is living she is joined to another man, she shall be called an adulteress; but if her husband dies, she is free from the law, so that she is not an adulteress though she is joined to another man. Therefore, my brethren, you also were made to die to the Law through the body of Christ, so that you might be joined to another, to Him who was raised from the dead, in order that we might bear fruit for God."
Romans 7:2‭-‬4



Isn't it remarkable how this one Old Testament law is fulfilled by Christ in the new covenant? Each type of person that was specifically called out as a recipient of the tithe in the Old Testament is specifically a metaphor of a believer that is fulfilled by Christ in the New Testament! Beyond remarkable!

But how does the Old Testament tithe apply to us? Are we still to tithe?

Jesus mentions tithing


Those who argue that the New Testament believer should tithe point to Jesus' mention of tithing when he rebukes the scribes and Pharisees.

“Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cummin, and have neglected the weightier provisions of the law: justice and mercy and faithfulness; but these are the things you should have done without neglecting the others. You blind guides, who strain out a gnat and swallow a camel!"
Matthew 23:23‭-‬24

“But woe to you Pharisees! For you pay tithe of mint and rue and every kind of garden herb, and yet disregard justice and the love of God; but these are the things you should have done without neglecting the others.”
Luke 11:42

Let's remember that Jesus was speaking to scribes and Pharisees, self prescribed strict followers of the law. Their tithing of herbs is an example of how they would go to extremes to try and prove their righteousness. Jesus belittles their boast and rebukes their neglect of the things that truly matter while affirming the law and the tithe. These passages are reminders to us to practice justice, mercy, faithfulness and the love of God - the greater things that they neglected - and to not follow in the Pharisees' hypocrisy by believing that giving (tithing) equates to righteousness. Jesus didn't come to abolish the law - even the "smallest letter or stroke" - He came to fulfill it (Matthew 5:17-20). For those who are in Christ Jesus, He fulfills the requirements of the law, and thus the tithe, and now provides us with a better way!

Later in Luke, Jesus again shows tithing to be a source of false righteousness. This time he does so in a parable.

“And He also told this parable to some people who trusted in themselves that they were righteous, and viewed others with contempt: “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood and was praying this to himself: ‘God, I thank You that I am not like other people: swindlers, unjust, adulterers, or even like this tax collector. I fast twice a week; I pay tithes of all that I get.’ But the tax collector, standing some distance away, was even unwilling to lift up his eyes to heaven, but was beating his breast, saying, ‘God, be merciful to me, the sinner!’ I tell you, this man went to his house justified rather than the other; for everyone who exalts himself will be humbled, but he who humbles himself will be exalted.”
Luke 18:9-14

Here Jesus contrasts the Pharisee who in pride fasted and tithed to attain righteousness, to the tax collector who in humility recognized who he was in the light of God. It is interesting that Jesus again shows tithing as a source of false righteousness. If you've ever felt pride in tithing or giving, or worse by having pride in "going above and beyond the tithe" by giving more than ten percent, you've been deceived into taking the path of these blind guides. Repent - there is a better way!

Paul's reminder to give


Some purport that Paul in 2 Corinthians 8-9 is speaking about tithing. Here are a few excerpts:

"Now, brethren, we wish to make known to you the grace of God which has been given in the churches of Macedonia, that in a great ordeal of affliction their abundance of joy and their deep poverty overflowed in the wealth of their liberality. For I testify that according to their ability, and beyond their ability, they gave of their own accord, begging us with much urging for the favor of participation in the support of the saints, and this, not as we had expected, but they first gave themselves to the Lord and to us by the will of God."
2 Corinthians 8:1‭-‬5

"I give my opinion in this matter, for this is to your advantage, who were the first to begin a year ago not only to do this, but also to desire to do it. But now finish doing it also, so that just as there was the readiness to desire it, so there may be also the completion of it by your ability. For if the readiness is present, it is acceptable according to what a person has, not according to what he does not have. For this is not for the ease of others and for your affliction, but by way of equality— at this present time your abundance being a supply for their need, so that their abundance also may become a supply for your need, that there may be equality; as it is written, “He who  gathered  much did not have too much, and he who gathered little had no lack .”
2 Corinthians 8:10‭-‬15

"Now this I say, he who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully. Each one must do just as he has purposed in his heart, not grudgingly or under compulsion, for God loves a cheerful giver. And God is able to make all grace abound to you, so that always having all sufficiency in everything, you may have an abundance for every good deed; as it is written, “He scattered abroad, he gave to the poor, His righteousness endures forever.” Now He who supplies seed to the sower and bread for food will supply and multiply your seed for sowing and increase the harvest of your righteousness; you will be enriched in everything for all liberality, which through us is producing thanksgiving to God. For the ministry of this service is not only fully supplying the needs of the saints, but is also overflowing through many thanksgivings to God. Because of the proof given by this ministry, they will glorify God for your obedience to your confession of the gospel of Christ and for the liberality of your contribution to them and to all, while they also, by prayer on your behalf, yearn for you because of the surpassing grace of God in you. Thanks be to God for His indescribable gift!"
2 Corinthians 9:6‭-‬15

Paul is clearly not referring to tithing when you contrast what he says here to what is written about tithing. In addition to not mentioning tithing in the text, he says it is his opinion and encourages the hearer to give cheerfully and not under compulsion. The tithe is compulsive - the law requires it of you. In fact, although I've heard this passage used to get people to give to the church (organization), I think you can see it was to encourage one part of the church (people) that had much, to fulfill their promise to give to another part of the church (people) that was in need. Paul is speaking of the better way to give by being aware of others' needs, purposing to meet the needs, not giving under compulsion, and giving cheerfully. We'll examine this 'better way' in a little while.

The Old Testament reason to tithe


The other mention of tithing in the New Testament is from the writer of Hebrews who provides insight into what happened between Abraham and Melchizedek as we discussed earlier. Since Abraham and his tithe precede the law and Moses, there is an argument that the tithe stands separate from the law and therefore the New Testament believer should tithe.

"For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham as he was returning from the slaughter of the kings and blessed him, to whom also Abraham apportioned a tenth part of all the spoils, was first of all, by the translation of his name, king of righteousness, and then also king of Salem, which is king of peace. Without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, he remains a priest perpetually.  Now observe how great this man was to whom Abraham, the patriarch, gave a tenth of the choicest spoils. And those indeed of the sons of Levi who receive the priest’s office have commandment in the Law to collect a tenth from the people, that is, from their brethren, although these are descended from Abraham. But the one whose genealogy is not traced from them collected a tenth from Abraham and blessed the one who had the promises. But without any dispute the lesser is blessed by the greater. In this case mortal men receive tithes, but in that case one receives them, of whom it is witnessed that he lives on. And, so to speak, through Abraham even Levi, who received tithes, paid tithes, for he was still in the loins of his father when Melchizedek met him."
Hebrews 7:1‭-‬10

There is clearly more here than just a way to suggest the New Testament believer is to tithe. Consider how it shows the ancestor of the receiver of tithes giving a tithe directly to a type of Christ. Indeed - a better way! This is where it gets even more exciting for us! Let's unravel this passage and the better way in a bit.

New Testament tithing


Before we get to the 'better way', let's try to determine what New Testament tithing might encompass. Now that we walked through the principles of tithing, let's try and see how a New Testament believer might apply them today. Please forgive me if this creates confusion, but I am doing this to show that it is not really possible to tithe and properly follow the principles that were laid out if you are not Jewish.

The tithe is holy, set apart. God had a very particular purpose and plan for the tithe. Using it for other reasons is wrong. If we're going to use the term 'tithe' we need to follow His plan for it. It was for remembering what He did by rejoicing and consuming a tenth of the increase that He's provided this year. It was to provide for those around who were not given property and could never have property - aliens and priests - and to take care of those who were left destitute by death - orphans and widows. The tithe was never used for building projects or productions.

It is a tenth of your increase. Some would argue that it only applies to agriculture increase but for our experiment, let's say it applies to all increase - our gross increase. So if you earn $80,000 a year, your tithe would be $8000.

The tithe is to be completely removed from your town and taken to where the Lord has put His presence. Where is that since my local church is in my town? You might say, "Jerusalem", "Shiloh", "Constantinople" or "Rome." But scripture is clear His temple and His presence are no longer in a single location as with the Israelites. He has placed His temple and His Holy Spirit within us! We can consider that if we gather together, we bring parts of the temple together and that would be accurate scripturally. Should we all come together and bring our tithes?

The tithe is to be consumed in His presence with our children and servants and any Levites within our town. So we could say let's all gather one time a year, rejoice, spend our tithe on anything we would like to consume. Food, strong drink and have a big celebration making sure to consume it all. For western Christians, that's a lot to consume! Most of us don't have servants and we'll need to decide if there are modern day Levites outside of the Jewish faith. Anyway, two out of every three years you are going to have quite a feast!

Every third year in the year of tithing, the tithe is to be given to the Levites, aliens, widows and orphans living in your town. Are pastors and priests modern day Levites? We know most of them aren't descended from Levi or Aaron. Many are dependent on the church as the church pays their salaries. But is this the same as a Levite who had no inheritance? A few are dependent by living in a house provided by the church. But many own property, have assets, have a family inheritance, and are wealthier than many of the congregants. We likely know some widows and perhaps some aliens and orphans that we can give to. So every three years, we can give our tithe to them. Granted scripture says they must live in our towns. Our town meaning the land that was given to us as an inheritance by our family line by Moses in the promised land. Hmm…

You can see how messy it is to try and apply the Old Testament tithe to the modern day church. Perhaps this is why church leaders decided to simply have congregants give ten percent to the local body to support all of the church staff and needs. But should we really represent that as a tithe and then tell our congregants it is biblical? I think doing so is deceptive at the least.

A better way


Jesus said that you can't put new wine into old wineskins. The wineskins will burst and the wineskins are ruined (Matthew 9:17). Let's look at a better way to give under the new covenant.

Under the new covenant, Paul says in Romans that the "law is holy" and "the commandment is holy and righteous and good". In that context, Paul tells us that we wouldn't know not to covet if the law didn't say not to covet. So let's look at the tithe in the same manner. We can extrapolate that to say that we wouldn't have known that we should take time to rejoice and enjoy what the Lord has provided if the law didn't mention tithing. Moreover, we might forget to provide for the needs of those around that have no inheritance or have lost their means of support without the law saying to tithe. Both sound right and align with the law but how does this apply to us?

Let's look at the beginning of the church for the clue. When the Holy Spirit fell on the ones who gathered in Jerusalem, something remarkable happens to those who believed.

"And all those who had believed were together and had all things in common; and they began selling their property and possessions and were sharing them with all, as anyone might have need."
Acts 2:44‭-‬45

"And the congregation of those who believed were of one heart and soul; and not one of them claimed that anything belonging to him was his own, but all things were common property to them. And with great power the apostles were giving testimony to the resurrection of the Lord Jesus, and abundant grace was upon them all. For there was not a needy person among them, for all who were owners of land or houses would sell them and bring the proceeds of the sales and lay them at the apostles’ feet, and they would be distributed to each as any had need.  Now Joseph, a Levite of Cyprian birth, who was also called Barnabas by the apostles (which translated means Son of Encouragement), and who owned a tract of land, sold it and brought the money and laid it at the apostles’ feet."
Acts 4:32‭-‬37

If you’re like me, this doesn’t appear to align with what we understand about tithing but it sounds so much better! The Holy Spirit has transformed the believers’ hearts and they collectively do the same thing - they take and sell what they have and give the proceeds to the Apostles. The Apostles don't keep the proceeds but rather share them to meet the needs of all of their fellow believers. And in such a short time it says there was not a person in need among them!

Did you catch the part about Barnabas? He was a Levite and he owned property! Levites weren’t supposed to own property - they didn’t have an inheritance! And rather than the people recognizing him as a Levite and giving a tithe to him as they were instructed under the law, Barnabas, the Levite, ends up giving too! And Barnabas doesn't give just a tenth but all of the proceeds of the sale of his land to the Apostles to meet the needs of those who were without! What is going on here?

How is this a shadow of the tithe? 


Like so many things in the Old Testament that are a shadow of something better that has come through Christ, the tithe was also a shadow of a better way. This unabashed outpouring of oneness by these believers is the better way! How could they have all things in common so that they met the needs of all of the people among them? Because the Holy Spirit made them “one heart and soul”. I caught a sliver of this with my class. It is an explosion of willful giving and oneness of heart.

But is it really a fulfillment of the tithe and of Old Testament giving? Under the new covenant, Jesus commanded us to love one another as He loves us (John 13:34-35). Meeting the needs of others at our own expense expresses that we indeed consider ourselves one with them. But what about the local church? Owning land and building structures costs a lot of money. Have you ever noticed that there was no purchase of land or acquiring of property by the Apostles or leaders in the New Testament? They saw themselves as exiles looking forward to a better home (Hebrews 11:13-16). So should we! Look across the countries where Christianity has expanded and the landscape is littered with religious buildings and structures that once thrived but now stand empty or greatly diminished to a time gone by. The church is people, not an edifice dedicated to men.

There is indeed a structure that we are to build and that's the church - the called out ones - the ekklesia. The tithe was pointing toward the building and edification of the body of Christ - the new temple.  This was exhibited by this extraordinary giving to one another by the first recipients of the Holy Spirit. The church was edifying itself in its giving - and giving much more than a tithe. The riches that they owned on earth now paled in comparison to the riches they received.

Let's revisit this mystery about Abraham tithing to Melchizedek laid out in Hebrews.
"Now if perfection was through the Levitical priesthood (for on the basis of it the people received the Law), what further need was there for another priest to arise according to the order of Melchizedek, and not be designated according to the order of Aaron? For when the priesthood is changed, of necessity there takes place a change of law also. For the one concerning whom these things are spoken belongs to another tribe, from which no one has officiated at the altar. For it is evident that our Lord was descended from Judah, a tribe with reference to which Moses spoke nothing concerning priests. And this is clearer still, if another priest arises according to the likeness of Melchizedek, who has become such not on the basis of a law of physical requirement, but according to the power of an indestructible life. For it is attested of Him, “You are a priest forever According to the order of Melchizedek.” For, on the one hand, there is a setting aside of a former commandment because of its weakness and uselessness (for the Law made nothing perfect), and on the other hand there is a bringing in of a better hope, through which we draw near to God. And inasmuch as it was not without an oath (for they indeed became priests without an oath, but He with an oath through the One who said to Him, “The Lord has sworn And will not change His mind , ‘You are a priest forever’”);  so much the more also Jesus has become the guarantee of a better covenant."
Hebrews 7:11-22

This passage first reminds us that Jesus was descended from the tribe of Judah, not Levi, and that there was never any reference of priests coming from the tribe of Judah. Then he shows us just how much greater this new way is compared to the former. Jesus is a priest forever! So the commandment to tithe has been set aside as part of the law because of its "weakness and uselessness". But Christ has brought a "better hope, through which we draw near to God"! And with that a better way to give to the Priest who is eternal.

Remember how Melchizedek greeted Abraham with bread and wine? These believers were greeted by the One who had sacrificed His body (bread) and His blood (wine) to make a way for them to be His temple once for all time. Remember Abraham giving a tithe to Melchizedek - a type of Christ? These first believers did the same when they gave to their fellow believers because Christ was in them. Remember how the Israelites were instructed to bring their tithes to consume and rejoice in the Lord's presence? These believers brought their proceeds and they consumed them because they were one body with those in need, and they rejoiced in His presence because His presence was now in them. Remember how the Israelites were to give the tithe to the Levite, alien, widow and orphan? They gave to them all as those in need had become fellow priests to the true God, aliens with a new Home, widows with a new Husband, and orphans with a new Father!

A new covenant application

So what does this all mean for the new covenant believer? The tithe is a teacher and a light to a better way. We know that we should not observe tithing as law and come again under a yoke of slavery (Galatians 5:1). It will cause us to give without joy or under guilt or compulsion. Like all parts of the law, Christ set us free from bondage. Those who are trying to be justified under the law have fallen from grace and are obligated to fulfill the entire law (Galatians 5:1-6).

As the tithe has taught giving, we should be liberated to help others as we see and hear of their needs. It is good to give directly to a fellow believer in need as the Israelites did with their tithes (James 2:15-16). Let’s learn from the outpouring in Acts to share liberally and freely with those within the body (Acts 4:32-35). Let’s mimic the liberality of the Macedonian churches (2 Corinthians 8:1-2). Let's hear Paul’s encouragement to the Corinthians to supply for needs when we have an abundance (2 Corinthians 9:5-15). Let's help provide a living to those who make their living from the gospel (1 Corinthians 9:7-14). Let's remember the poor (Galatians 2:2) and visit orphans and widows in their distress (James 1:27). Let's do good, be rich in good works, be generous and ready to share (1 Timothy 6:18-19). We are also instructed not to help those who aren't willing to work (2 Thessalonians 3:10), or young widows who will leave the faith to remarry (1 Timothy 5:11). Seek guidance from the Lord when you give - He will direct you.

The tithe also taught setting aside some of our increase for rejoicing in His goodness with our families and servants. It is good to use a portion of our increase to get away and spend time with our families in celebration of His provision and goodness in our lives. Rejoice in the Lord and remind your family of His great salvation and the incredible hope we have in Him.

A wonderful end to our experiment


It was a cool south Texas December morning when members of my class and I met at the church parking lot early in the morning to make the 3 1/2 hour drive southwest to Nuevo Laredo, Mexico. Some of the young men from our class volunteered to drive their pickup trucks so we could take the 90 or so boxes containing the jackets and shoes that we had for the orphans. The week before we had a wrapping party at our house to label and gift wrap the presents. We were excited because the orphanage director and his wife had taken the time to give us exact sizes and names so there were two presents for each orphan with their names on the packages.

Chris, the orphanage director, had asked us to meet him on the US side of the border in Laredo. When we arrived he told us that the Mexican police and border officers were known for being corrupt and their corruption particularly escalated around Christmas. They knew people would be bringing gifts across the border during this time of year and they would sometimes confiscate the gifts or detain people to seek a bribe. He wanted to be with us to intervene in case something happened.

The problem was it is impossible to hide ninety brightly gift wrapped Christmas presents. We divided the young adults and the presents between two pickup trucks and a large passenger van that we decided to take across the border. We placed some of the presents in the beds of the pickup trucks among some of the guys and carried the remaining presents in the aisle of the van along with the rest of our class. I rode in the passenger van with Woody and Melissa, our nearly one year old daughter.

The International Bridge crosses the Rio Grande river and serves as a border entry between Laredo, Texas and Nuevo Laredo, Mexico. A row of border patrol stations lie at the end of the massive multi-lane bridge crossing between Mexico and the United States. Because of the holiday season, every lane on the bridge was lined with cars and trucks and the congestion extended all of the way back onto the Texas side of the border. One of our trucks followed behind the van while the other truck was a couple of lanes over from our lane.

As we inched forward, we began to see the border patrol agents as they questioned the drivers and passengers in the crossing convoy of vehicles. Unlike our previous visits, they were opening car doors and trunks to inspect the vehicles much more stringently than we had experienced before. The agent in our lane appeared to be particularly strict. He scoured every car up and down and was directing every non-passenger vehicle over to a separate area where a large contingent of border patrol agents were busy assessing vehicles and their passengers. All we knew is we didn't want him to divert our vehicles to this area for a prolonged scrutiny. But as we approached his station, he continued this pattern of sending every vehicle that wasn't a passenger car to that area.

Chris was witnessing the pattern as well when he addressed all of us in the van. He told us to stop what we were doing and to start praying. He then started praying out loud and with authority he asked God to intervene and to allow us to cross without incident. My heart wanted to believe but as I watched the agent in our lane continue his pattern of detailed scrutiny, my concern grew. In the midst of our prayers, the agent in our lane directed the driver of the pickup truck a few vehicles ahead of us to the separate area. Then he proceeded to open every door and examine inside the trunk of the car in front of our van. What was he going to do when we arrived at his station? Our van had a row of Christmas presents and there was a pickup truck full of presents behind us! After completing the car, he began aggressively waving Chris to drive the van up to his station. Chris was still praying as we gingerly crept towards his window. Then to our surprise, a female officer crossed in front of our van and walked over to our agent. She had made her way across the busy lanes to get to our station. About the moment our lane's agent was about to say something to Chris, she said something to him and then took his place. He turned, gathered a few things and then left.

Chris opened his window to speak to the new agent but she didn't even bother to talk to him or look through the van windows. She simply motioned for us to pass on through! We couldn't believe it! We looked back at the pickup truck behind us and she waved them through as well! Now in Mexico, Chris pulled over to the side of the road, shouted, "hallelujah", and started to praise God. We, of course, followed suit. He then reminded us to pray for our other truck that was in a separate lane. We all turned to watch what happened as we waited for them on the side of the road. That agent too had been sending pickups to the separate area but when our truck arrived at his station, he remarkably let them pass through without scrutiny! We couldn't believe what had just happened and started shouting for joy!

Upon arriving at the orphanage we had a wonderful time sharing a meal and loving on the kids. When it came time to open the presents, Chris took time to call out each child's name and hand them their boxes. They were so excited and amazed that they had presents with their own names written on the packages. Chris played a game with a couple of the older boys by waiting until the end to call out their names. After it appeared that he had handed out all of the presents, he asked if anyone hadn't received a gift. The two boys sheepishly held up their hands as the other kids pointed and called out that their presents were missing. They all were watching very attentively and immediately knew who hadn't received anything. Then for about as long as he could draw the game out, Chris looked behind him and pulled out the missing gifts. The boys were so grateful to see that they too were remembered! All of the other children let out a collective cheer in celebration with them.

Chris had instructed the children to not open their gifts so there was a great amount of anticipation permeating the room. He then told them they could open their presents on the count of three. "Uno..., dos......., TRES! There was a flurry of activity as ribbons, bows and wrapping paper started to fly around the room. Some had never opened a boxed gift and one particular boy managed to create a hole through the wrapping paper and through the middle of the box to get to his present. He then proceeded to try and pull the fluffy jacket out through the small hole he had created in the box. We laughed and laughed as he wrestled to free the jacket from the box top! Many shrieked with thankfulness and immediately started to try on their new shoes and jackets. Some carefully folded their jackets and took them to their beds for safe keeping. It might have been the only new piece of clothing that they ever owned. One boy put on his jacket and continued to wear it for the entire time that we were there. By then the temperature was very warm and he was sweating profusely, but he was not going to take his new jacket off!

Abundant grace was upon them all


I look back at this time and marvel that I was able to share in this incredible experience. For a moment my class was of one heart and soul and didn't consider anything was their own. Abundant grace was upon them all.



佳信











The following passages about tithing are from the NASB translation of the Bible.

‘Thus all the tithe of the land, of the seed of the land or of the fruit of the tree, is the Lord’s; it is holy to the Lord. If, therefore, a man wishes to redeem part of his tithe, he shall add to it one-fifth of it. For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the Lord. He is not to be concerned whether it is good or bad, nor shall he exchange it; or if he does exchange it, then both it and its substitute shall become holy. It shall not be redeemed.’”
Leviticus 27:30‭-‬33

“To the sons of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they perform, the service of the tent of meeting. The sons of Israel shall not come near the tent of meeting again, or they will bear sin and die. Only the Levites shall perform the service of the tent of meeting, and they shall bear their iniquity; it shall be a perpetual statute throughout your generations, and among the sons of Israel they shall have no inheritance. For the tithe of the sons of Israel, which they offer as an offering to the Lord, I have given to the Levites for an inheritance; therefore I have said concerning them, ‘They shall have no inheritance among the sons of Israel.’ ”  Then the Lord spoke to Moses, saying, “Moreover, you shall speak to the Levites and say to them, ‘When you take from the sons of Israel the tithe which I have given you from them for your inheritance, then you shall present an offering from it to the Lord, a tithe of the tithe. Your offering shall be reckoned to you as the grain from the threshing floor or the full produce from the wine vat. So you shall also present an offering to the Lord from your tithes, which you receive from the sons of Israel; and from it you shall give the Lord’s offering to Aaron the priest. Out of all your gifts you shall present every offering due to the Lord, from all the best of them, the sacred part from them.’ You shall say to them, ‘When you have offered from it the best of it, then the rest shall be reckoned to the Levites as the product of the threshing floor, and as the product of the wine vat. You may eat it anywhere, you and your households, for it is your compensation in return for your service in the tent of meeting. You will bear no sin by reason of it when you have offered the best of it. But you shall not profane the sacred gifts of the sons of Israel, or you will die.’ ”
Numbers 18:21‭-‬32

"But you shall seek the Lord at the place which the Lord your God will choose from all your tribes, to establish His name there for His dwelling, and there you shall come. There you shall bring your burnt offerings, your sacrifices, your tithes, the contribution of your hand, your votive offerings, your freewill offerings, and the firstborn of your herd and of your flock. There also you and your households shall eat before the Lord your God, and rejoice in all your undertakings in which the Lord your God has blessed you.  “You shall not do at all what we are doing here today, every man doing whatever is right in his own eyes; for you have not as yet come to the resting place and the inheritance which the Lord your God is giving you. When you cross the Jordan and live in the land which the Lord your God is giving you to inherit, and He gives you rest from all your enemies around you so that you live in security, then it shall come about that the place in which the Lord your God will choose for His name to dwell, there you shall bring all that I command you: your burnt offerings and your sacrifices, your tithes and the contribution of your hand, and all your choice votive offerings which you will vow to the Lord . And you shall rejoice before the Lord your God, you and your sons and daughters, your male and female servants, and the Levite who is within your gates, since he has no portion or inheritance with you.  “Be careful that you do not offer your burnt offerings in every cultic place you see, 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.  “However, you may slaughter and eat meat within any of your gates, whatever you desire, according to the blessing of the Lord your God which He has given you; the unclean and the clean may eat of it, as of the gazelle and the deer. Only you shall not eat the blood; you are to pour it out on the ground like water. You are not allowed to eat within your gates the tithe of your grain or new wine or oil, or the firstborn of your herd or flock, or any of your votive offerings which you vow, or your freewill offerings, or the contribution of your hand. But you shall eat them before the Lord your God in the place which the Lord your God will choose, you and your son and daughter, and your male and female servants, and the Levite who is within your gates; and you shall rejoice before the Lord your God in all your undertakings. Be careful that you do not forsake the Levite as long as you live in your land."
Deuteronomy 12:5‭-‬19

“You shall surely tithe all the produce from what you sow, which comes out of the field every year. You shall eat in the presence of the Lord your God, at the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may learn to fear the Lord your God always. If the distance is so great for you that you are not able to bring the tithe, since the place where the Lord your God chooses to set His name is too far away from you when the Lord your God blesses you, then you shall exchange it for money, and bind the money in your hand and go to the place which the Lord your God chooses. You may spend the money for whatever your heart desires: for oxen, or sheep, or wine, or strong drink, or whatever your heart desires; and there you shall eat in the presence of the Lord your God and rejoice, you and your household. Also you shall not neglect the Levite who is in your town, for he has no portion or inheritance among you.  “At the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in your town. The Levite, because he has no portion or inheritance among you, and the alien, the orphan and the widow who are in your town, shall come and eat and be satisfied, in order that the Lord your God may bless you in all the work of your hand which you do."
Deuteronomy 14:22‭-‬29

“Then it shall be, when you enter the land which the Lord your God gives you as an inheritance, and you possess it and live in it, that you shall take some of the first of all the produce of the ground which you bring in from your land that the Lord your God gives you, and you shall put it in a basket and go to the place where the Lord your God chooses to establish His name. You shall go to the priest who is in office at that time and say to him, ‘I declare this day to the Lord my God that I have entered the land which the Lord swore to our fathers to give us.’ Then the priest shall take the basket from your hand and set it down before the altar of the Lord your God. You shall answer and say before the Lord your God, ‘My father was a wandering Aramean, and he went down to Egypt and sojourned there, few in number; but there he became a great, mighty and populous nation. And the Egyptians treated us harshly and afflicted us, and imposed hard labor on us. Then we cried to the Lord , the God of our fathers, and the Lord heard our voice and saw our affliction and our toil and our oppression; and the Lord brought us out of Egypt with a mighty hand and an outstretched arm and with great terror and with signs and wonders; and He has brought us to this place and has given us this land, a land flowing with milk and honey. Now behold, I have brought the first of the produce of the ground which You, O Lord have given me.’ And you shall set it down before the Lord your God, and worship before the Lord your God; and you and the Levite and the alien who is among you shall rejoice in all the good which the Lord your God has given you and your household.  “When you have finished paying all the tithe of your increase in the third year, the year of tithing, then you shall give it to the Levite, to the stranger, to the orphan and to the widow, that they may eat in your towns and be satisfied. You shall say before the Lord your God, ‘I have removed the sacred portion from my house, and also have given it to the Levite and the alien, the orphan and the widow, according to all Your commandments which You have commanded me; I have not transgressed or forgotten any of Your commandments. I have not eaten of it while mourning, nor have I removed any of it while I was unclean, nor offered any of it to the dead. I have listened to the voice of the Lord my God; I have done according to all that You have commanded me. Look down from Your holy habitation, from heaven, and bless Your people Israel, and the ground which You have given us, a land flowing with milk and honey, as You swore to our fathers.’"
Deuteronomy 26:1‭-‬15

"Also he commanded the people who lived in Jerusalem to give the portion due to the priests and the Levites, that they might devote themselves to the law of the Lord . As soon as the order spread, the sons of Israel provided in abundance the first fruits of grain, new wine, oil, honey and of all the produce of the field; and they brought in abundantly the tithe of all. The sons of Israel and Judah who lived in the cities of Judah also brought in the tithe of oxen and sheep, and the tithe of sacred gifts which were consecrated to the Lord their God, and placed them in heaps. In the third month they began to make the heaps, and finished them by the seventh month. When Hezekiah and the rulers came and saw the heaps, they blessed the Lord and His people Israel. Then Hezekiah questioned the priests and the Levites concerning the heaps. Azariah the chief priest of the house of Zadok said to him, “Since the contributions began to be brought into the house of the Lord, we have had enough to eat with plenty left over, for the Lord has blessed His people, and this great quantity is left over.”  Then Hezekiah commanded them to prepare rooms in the house of the Lord, and they prepared them. They faithfully brought in the contributions and the tithes and the consecrated things; and Conaniah the Levite was the officer in charge of them and his brother Shimei was second. Jehiel, Azaziah, Nahath, Asahel, Jerimoth, Jozabad, Eliel, Ismachiah, Mahath and Benaiah were overseers under the authority of Conaniah and Shimei his brother by the appointment of King Hezekiah, and Azariah was the chief officer of the house of God. Kore the son of Imnah the Levite, the keeper of the eastern gate, was over the freewill offerings of God, to apportion the contributions for the Lord and the most holy things. Under his authority were Eden, Miniamin, Jeshua, Shemaiah, Amariah and Shecaniah in the cities of the priests, to distribute faithfully their portions to their brothers by divisions, whether great or small, without regard to their genealogical enrollment, to the males from thirty years old and upward — everyone who entered the house of the Lord for his daily obligations — for their work in their duties according to their divisions; as well as the priests who were enrolled genealogically according to their fathers’ households, and the Levites from twenty years old and upwards, by their duties and their divisions. The genealogical enrollment included all their little children, their wives, their sons and their daughters, for the whole assembly, for they consecrated themselves faithfully in holiness. Also for the sons of Aaron the priests who were in the pasture lands of their cities, or in each and every city, there were men who were designated by name to distribute portions to every male among the priests and to everyone genealogically enrolled among the Levites."
2 Chronicles 31:4‭-‬19

"and that they might bring the first fruits of our ground and the first fruits of all the fruit of every tree to the house of the Lord annually, and bring to the house of our God the firstborn of our sons and of our cattle, and the firstborn of our herds and our flocks as it is written in the law, for the priests who are ministering in the house of our God. We will also bring the first of our dough, our contributions, the fruit of every tree, the new wine and the oil to the priests at the chambers of the house of our God, and the tithe of our ground to the Levites, for the Levites are they who receive the tithes in all the rural towns. The priest, the son of Aaron, shall be with the Levites when the Levites receive tithes, and the Levites shall bring up the tenth of the tithes to the house of our God, to the chambers of the storehouse."
Nehemiah 10:35‭-‬38

"On that day men were also appointed over the chambers for the stores, the contributions, the first fruits and the tithes, to gather into them from the fields of the cities the portions required by the law for the priests and Levites; for Judah rejoiced over the priests and Levites who served. For they performed the worship of their God and the service of purification, together with the singers and the gatekeepers in accordance with the command of David and of his son Solomon. For in the days of David and Asaph, in ancient times, there were leaders of the singers, songs of praise and hymns of thanksgiving to God. So all Israel in the days of Zerubbabel and Nehemiah gave the portions due the singers and the gatekeepers as each day required, and set apart the consecrated portion for the Levites, and the Levites set apart the consecrated portion for the sons of Aaron."
Nehemiah 12:44‭-‬47

"Now prior to this, Eliashib the priest, who was appointed over the chambers of the house of our God, being related to Tobiah, had prepared a large room for him, where formerly they put the grain offerings, the frankincense, the utensils and the tithes of grain, wine and oil prescribed for the Levites, the singers and the gatekeepers, and the contributions for the priests. But during all this time I was not in Jerusalem, for in the thirty-second year of Artaxerxes king of Babylon I had gone to the king. After some time, however, I asked leave from the king, and I came to Jerusalem and learned about the evil that Eliashib had done for Tobiah, by preparing a room for him in the courts of the house of God. It was very displeasing to me, so I threw all of Tobiah’s household goods out of the room. Then I gave an order and they cleansed the rooms; and I returned there the utensils of the house of God with the grain offerings and the frankincense.  I also discovered that the portions of the Levites had not been given them, so that the Levites and the singers who performed the service had gone away, each to his own field. So I reprimanded the officials and said, “Why is the house of God forsaken?” Then I gathered them together and restored them to their posts. All Judah then brought the tithe of the grain, wine and oil into the storehouses. In charge of the storehouses I appointed Shelemiah the priest, Zadok the scribe, and Pedaiah of the Levites, and in addition to them was Hanan the son of Zaccur, the son of Mattaniah; for they were considered reliable, and it was their task to distribute to their kinsmen."
Nehemiah 13:4‭-‬13

“Enter Bethel and transgress; In Gilgal multiply transgression! Bring your sacrifices every morning, Your tithes every three days. Offer a thank offering also from that which is leavened,
And proclaim freewill offerings, make them known. For so you love to do, you sons of Israel,
Declares the Lord God. But I gave you also cleanness of teeth in all your cities And lack of bread in all your places, Yet you have not returned to Me,” declares the Lord.
Amos 4:4-6

“Behold, I am going to send My messenger, and he will clear the way before Me. And the Lord, whom you seek, will suddenly come to His temple; and the messenger of the covenant, in whom you delight, behold, He is coming,” says the Lord of hosts. “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 fullers’ soap. He will sit as a smelter and purifier of silver, and He will purify the sons of Levi and refine them like gold and silver, so that they may present to the Lord offerings in righteousness. Then the offering of Judah and Jerusalem will be pleasing to the Lord as in the days of old and as in former years.  “Then I will draw near to you for judgment; and I will be a swift witness against the sorcerers and against the adulterers and against those who swear falsely, and against those who oppress the wage earner in his wages, the widow and the orphan, and those who turn aside the alien and do not fear Me,” says the Lord of hosts. “For I, the Lord , do not change; therefore you, O sons of Jacob, are not consumed.  “From the days of your fathers you have turned aside from My statutes and have not kept them. Return to Me, and I will return to you,” says the Lord of hosts. “But you say, ‘How shall we return?’  “Will a man rob God? Yet you are robbing Me! But you say, ‘How have we robbed You?’ In tithes and offerings. You are cursed with a curse, for you are robbing Me, the whole nation of you!  Bring the whole tithe into the storehouse, so that there may be food in My house, and test 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 a blessing until it overflows. Then I will rebuke the devourer for you, so that it will not destroy the fruits of the ground; nor will your vine in the field cast its grapes, ” says the Lord of hosts. “All the nations will call you blessed, for you shall be a delightful land,” says the Lord of hosts."
Malachi 3:1‭-‬12

“Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cummin, and have neglected the weightier provisions of the law: justice and mercy and faithfulness; but these are the things you should have done without neglecting the others.”
Matthew 23:23

“But woe to you Pharisees! For you pay tithe of mint and rue and every kind of garden herb, and yet disregard justice and the love of God; but these are the things you should have done without neglecting the others.”
Luke 11:42

“And He also told this parable to some people who trusted in themselves that they were righteous, and viewed others with contempt: “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood and was praying this to himself: ‘God, I thank You that I am not like other people: swindlers, unjust, adulterers, or even like this tax collector. I fast twice a week; I pay tithes of all that I get.’ But the tax collector, standing some distance away, was even unwilling to lift up his eyes to heaven, but was beating his breast, saying, ‘God, be merciful to me, the sinner!’ I tell you, this man went to his house justified rather than the other; for everyone who exalts himself will be humbled, but he who humbles himself will be exalted.”
Luke 18:9-14

"For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham as he was returning from the slaughter of the kings and blessed him, to whom also Abraham apportioned a tenth part of all the spoils, was first of all, by the translation of his name, king of righteousness, and then also king of Salem, which is king of peace. Without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, he remains a priest perpetually.  Now observe how great this man was to whom Abraham, the patriarch, gave a tenth of the choicest spoils. And those indeed of the sons of Levi who receive the priest’s office have commandment in the Law to collect a tenth from the people, that is, from their brethren, although these are descended from Abraham. But the one whose genealogy is not traced from them collected a tenth from Abraham and blessed the one who had the promises. But without any dispute the lesser is blessed by the greater. In this case mortal men receive tithes, but in that case one receives them, of whom it is witnessed that he lives on. And, so to speak, through Abraham even Levi, who received tithes, paid tithes, for he was still in the loins of his father when Melchizedek met him.  Now if perfection was through the Levitical priesthood (for on the basis of it the people received the Law), what further need was there for another priest to arise according to the order of Melchizedek, and not be designated according to the order of Aaron? For when the priesthood is changed, of necessity there takes place a change of law also. For the one concerning whom these things are spoken belongs to another tribe, from which no one has officiated at the altar. For it is evident that our Lord was descended from Judah, a tribe with reference to which Moses spoke nothing concerning priests. And this is clearer still, if another priest arises according to the likeness of Melchizedek, who has become such not on the basis of a law of physical requirement, but according to the power of an indestructible life. For it is attested of Him, “You are a priest forever According to the order of Melchizedek .”  For, on the one hand, there is a setting aside of a former commandment because of its weakness and uselessness (for the Law made nothing perfect), and on the other hand there is a bringing in of a better hope, through which we draw near to God. And inasmuch as it was not without an oath (for they indeed became priests without an oath, but He with an oath through the One who said to Him, “The Lord has sworn And will not change His mind , ‘You are a priest forever ’ ”);  so much the more also Jesus has become the guarantee of a better covenant.  The former priests, on the one hand, existed in greater numbers because they were prevented by death from continuing, but Jesus, on the other hand, because He continues forever, holds His priesthood permanently. Therefore He is able also to save forever those who draw near to God through Him, since He always lives to make intercession for them.  For it was fitting for us to have such a high priest, holy, innocent, undefiled, separated from sinners and exalted above the heavens; who does not need daily, like those high priests, to offer up sacrifices, first for His own sins and then for the sins of the people, because this He did once for all when He offered up Himself. For the Law appoints men as high priests who are weak, but the word of the oath, which came after the Law, appoints a Son, made perfect forever."
Hebrews 7:1‭-‬28



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