Introduction. Page 6
On an intellectual level, this book aims to clear up a lot of today’s misunderstandings about tithing, not only about what God requires of us now but also about His requirement of Israel under the Law of Moses. Both are still important because the Law contains a revelation of the character of God which we all still need.
There is also a strongly emotional level - this book has been burned. Why? Because more than just dealing with a doctrine, it calls into question a major source of funding for church ministries and projects. Many therefore fear even the discussion, especially when they rely on consistent tithing for their income.
However, what we should be concerned with is surely not money but the will of God, knowing that if we get that right, everything else will work out. The assurance of provision, in Jesus' command to seek first His kingdom and His way of doing things, is just as surely for the leaders of churches and projects as for the people of those churches. If what I'm saying is true and therefore the revealed will of God, we don't have to be anxious about provision because our heavenly Father knows our needs.
I sincerely make this case not to cause contention but because I believe truth will always be more liberating and fruitful than tradition and I urge the reader to emulate the Berean Jews of whom it is testified:
“Now these were more noble-minded than those in Thessalonica, for they received the word with great eagerness, examining the Scriptures daily, to see whether these things were so" (Acts 17:11)
Abraham's Tithe. Page 12
The first mention of tithing in the Bible is in Genesis when Abraham, returning home with the spoils of a battle, met Melchizedek, the priest-king of Salem:
"And he gave him a tenth of all" (Genesis 14:20)
Right here we come up against a major obstacle, a teaching that for many has obscured the whole issue. From this incident it is taught: (i) Abraham predated Moses by some four hundred years so tithing was established before the law and therefore apart from it (ii) Christians are not under the Law of Moses but are still to follow the example of Abraham in tithing
There are two serious flaws in this approach. Firstly, those who teach this principle have to ignore other practices of Abraham which were just as surely established before the Law and yet are not for Christians. What, for example, of circumcision “in the flesh of your foreskin” (Gen 17:11)? This was clearly Abraham's most important practice, being the condition of the whole Abrahamic covenant (Gen 17:9-14), established before and apart from the Law, yet do those teaching tithing also advocate physical circumcision? In the Early Church, some of the Pharisees certainly did (Acts 15:50) and were strongly withstood by the apostle Paul (Gal 5:1-12).
And what of animal sacrifices? Abraham offered animal sacrifices before and apart from the Law (Gen 12:8, 22:7). Do these teachers today advocate we offer these? Of course not, and I would agree with them (Heb 10:1-10). Then there is the matter of Abraham’s concubines (Gen 25:6)….
So while the first of the above propositions is true and valid, the second is false. In all sixty six New Testament references to Abraham, the only practice of his we are told to follow is having faith (e.g. Rom 4:11 & 16, Gal 3:6-10 etc.)
...The Law of Moses (Tithing Actually Explained). Page 14
In Deuteronomy chapters 12, 14 and 26, we find that although only one tithe was taken, it was used for two distinct purposes, just as the Encyclopaedia Judaica says. The main purpose of the tithe was not to support the Levites, as is taught at present, but it was to provide the Israelites themselves with the feast for the Feast of Tabernacles (also known as the Feast of the Ingathering). To put it into modern terminology, it was holiday pay! Two out of every three years the tithe was not given away but was eaten by the tither and his household in the keeping of the Feast and was to be enjoyed in the presence of God in Jerusalem. It was only in the third year the tithe was given away.
Let's examine these passages closely. Page 20....
The obvious question is, would the Levites have received enough if they had only received the third year tithe? The not quite so obvious answer is yes, because if they had received the tithe every year, they would have received THREE times the income of everyone else! We tend to think that since Levi was one of twelve variously sized tribes in Israel, the Levites must have made up about a tenth of the nation so that everyone else tithing would make up a fair portion for them. However, they were only ever about one thirtieth at most. For those who would like to follow the mathematics of the three censuses of Israel, there is an appendix (A) detailing them… Only if the Levites received a tithe every third year would they have received a fair and equal portion with the rest of the nation. Literally, the average wage.
We must not underestimate the importance of this equity, as have some who have told me they didn't see a problem with the Levites getting three times the average income. The Scriptures specifically state that the giving of God's people "is not for the ease of others and for your affliction, but by way of equality". By receiving an equal portion, the Levites would not have been at ease when the rest of Israel were suffering... (The New Testament called for only outstanding work in ministry to be rewarded by a "double portion" in 1 Timothy 5:17-18).
The New Testament - All Mention of Tithing. Page 33
Tithing is mentioned in the New Testament nine times in all. The first two mentions are almost identical. Matthew 23:23 records Jesus saying:
"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"
Luke 11:42 adds that they tithed "every kind of garden herb" but disregarded "the love of God". So although Jesus rebuked their neglect of justice, mercy and faithfulness, He did commend the careful tithing of the Pharisees, for they even tithed food flavouring!
The third mention is the statement of the Pharisee that he paid tithes of all he received (Luke 18:12). At first glance these three seem to endorse Christian tithing because Jesus said: "these things you should have done without neglecting ... the weightier provisions of the Law". But notice to whom He was talking - men who were under "the provisions of the Law", as He Himself was. What else could He say? Until Jesus died on the cross, thereby bringing in the New Covenant, the Old Covenant was in full force. See for example in Luke 5:14, where Jesus commanded the newly healed leper to "make an offering for your cleansing, just as Moses commanded".
Those who want Christians to tithe because Jesus encouraged the Pharisees to do so, do they also want Christians to offer animal sacrifices because Jesus commanded the leper to do so? If not, why not? This offering of lambs and birds by cleansed lepers is certainly not now necessary, but equally certainly was, until Jesus died on the cross. He said: "Whoever... annuls one of the least of these commandments (of the Law), and so teaches others, shall be called least in the Kingdom of Heaven ..." because "... not the smallest letter or stroke shall pass away from the Law, until all is accomplished" (Matthew 5:18-19). So these passages, although they are recorded in what we call the New Testament, are not yet teaching the New Covenant but rather are more carefully explaining the demands of the Old Covenant.
How Then Should We Live And Give?
Personal Holidays. Page 61
In my own case, in recent years God has kept me considering the use of the tithe for the annual holiday and I have come to rejoice again in His goodness, for the provision of times of rest, recreation and refreshment. Some years ago, having almost "burnt out" and feeling like I had nothing more to give, I was desperately looking for an answer and a spiritual reason, such as a demonic attack, when the Lord spoke to me quite clearly in the midst of this study. Up until this point, while I had seen what was wrong in the teaching of tithing as a tax on Christians, I hadn't yet seen why God had established the tithe in Israel and the importance of holidays. I had not actually applied its lessons to my own situation and that was my problem.
In response, my wife and I...
On an intellectual level, this book aims to clear up a lot of today’s misunderstandings about tithing, not only about what God requires of us now but also about His requirement of Israel under the Law of Moses. Both are still important because the Law contains a revelation of the character of God which we all still need.
There is also a strongly emotional level - this book has been burned. Why? Because more than just dealing with a doctrine, it calls into question a major source of funding for church ministries and projects. Many therefore fear even the discussion, especially when they rely on consistent tithing for their income.
However, what we should be concerned with is surely not money but the will of God, knowing that if we get that right, everything else will work out. The assurance of provision, in Jesus' command to seek first His kingdom and His way of doing things, is just as surely for the leaders of churches and projects as for the people of those churches. If what I'm saying is true and therefore the revealed will of God, we don't have to be anxious about provision because our heavenly Father knows our needs.
I sincerely make this case not to cause contention but because I believe truth will always be more liberating and fruitful than tradition and I urge the reader to emulate the Berean Jews of whom it is testified:
“Now these were more noble-minded than those in Thessalonica, for they received the word with great eagerness, examining the Scriptures daily, to see whether these things were so" (Acts 17:11)
Abraham's Tithe. Page 12
The first mention of tithing in the Bible is in Genesis when Abraham, returning home with the spoils of a battle, met Melchizedek, the priest-king of Salem:
"And he gave him a tenth of all" (Genesis 14:20)
Right here we come up against a major obstacle, a teaching that for many has obscured the whole issue. From this incident it is taught: (i) Abraham predated Moses by some four hundred years so tithing was established before the law and therefore apart from it (ii) Christians are not under the Law of Moses but are still to follow the example of Abraham in tithing
There are two serious flaws in this approach. Firstly, those who teach this principle have to ignore other practices of Abraham which were just as surely established before the Law and yet are not for Christians. What, for example, of circumcision “in the flesh of your foreskin” (Gen 17:11)? This was clearly Abraham's most important practice, being the condition of the whole Abrahamic covenant (Gen 17:9-14), established before and apart from the Law, yet do those teaching tithing also advocate physical circumcision? In the Early Church, some of the Pharisees certainly did (Acts 15:50) and were strongly withstood by the apostle Paul (Gal 5:1-12).
And what of animal sacrifices? Abraham offered animal sacrifices before and apart from the Law (Gen 12:8, 22:7). Do these teachers today advocate we offer these? Of course not, and I would agree with them (Heb 10:1-10). Then there is the matter of Abraham’s concubines (Gen 25:6)….
So while the first of the above propositions is true and valid, the second is false. In all sixty six New Testament references to Abraham, the only practice of his we are told to follow is having faith (e.g. Rom 4:11 & 16, Gal 3:6-10 etc.)
...The Law of Moses (Tithing Actually Explained). Page 14
In Deuteronomy chapters 12, 14 and 26, we find that although only one tithe was taken, it was used for two distinct purposes, just as the Encyclopaedia Judaica says. The main purpose of the tithe was not to support the Levites, as is taught at present, but it was to provide the Israelites themselves with the feast for the Feast of Tabernacles (also known as the Feast of the Ingathering). To put it into modern terminology, it was holiday pay! Two out of every three years the tithe was not given away but was eaten by the tither and his household in the keeping of the Feast and was to be enjoyed in the presence of God in Jerusalem. It was only in the third year the tithe was given away.
Let's examine these passages closely. Page 20....
The obvious question is, would the Levites have received enough if they had only received the third year tithe? The not quite so obvious answer is yes, because if they had received the tithe every year, they would have received THREE times the income of everyone else! We tend to think that since Levi was one of twelve variously sized tribes in Israel, the Levites must have made up about a tenth of the nation so that everyone else tithing would make up a fair portion for them. However, they were only ever about one thirtieth at most. For those who would like to follow the mathematics of the three censuses of Israel, there is an appendix (A) detailing them… Only if the Levites received a tithe every third year would they have received a fair and equal portion with the rest of the nation. Literally, the average wage.
We must not underestimate the importance of this equity, as have some who have told me they didn't see a problem with the Levites getting three times the average income. The Scriptures specifically state that the giving of God's people "is not for the ease of others and for your affliction, but by way of equality". By receiving an equal portion, the Levites would not have been at ease when the rest of Israel were suffering... (The New Testament called for only outstanding work in ministry to be rewarded by a "double portion" in 1 Timothy 5:17-18).
The New Testament - All Mention of Tithing. Page 33
Tithing is mentioned in the New Testament nine times in all. The first two mentions are almost identical. Matthew 23:23 records Jesus saying:
"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"
Luke 11:42 adds that they tithed "every kind of garden herb" but disregarded "the love of God". So although Jesus rebuked their neglect of justice, mercy and faithfulness, He did commend the careful tithing of the Pharisees, for they even tithed food flavouring!
The third mention is the statement of the Pharisee that he paid tithes of all he received (Luke 18:12). At first glance these three seem to endorse Christian tithing because Jesus said: "these things you should have done without neglecting ... the weightier provisions of the Law". But notice to whom He was talking - men who were under "the provisions of the Law", as He Himself was. What else could He say? Until Jesus died on the cross, thereby bringing in the New Covenant, the Old Covenant was in full force. See for example in Luke 5:14, where Jesus commanded the newly healed leper to "make an offering for your cleansing, just as Moses commanded".
Those who want Christians to tithe because Jesus encouraged the Pharisees to do so, do they also want Christians to offer animal sacrifices because Jesus commanded the leper to do so? If not, why not? This offering of lambs and birds by cleansed lepers is certainly not now necessary, but equally certainly was, until Jesus died on the cross. He said: "Whoever... annuls one of the least of these commandments (of the Law), and so teaches others, shall be called least in the Kingdom of Heaven ..." because "... not the smallest letter or stroke shall pass away from the Law, until all is accomplished" (Matthew 5:18-19). So these passages, although they are recorded in what we call the New Testament, are not yet teaching the New Covenant but rather are more carefully explaining the demands of the Old Covenant.
How Then Should We Live And Give?
Personal Holidays. Page 61
In my own case, in recent years God has kept me considering the use of the tithe for the annual holiday and I have come to rejoice again in His goodness, for the provision of times of rest, recreation and refreshment. Some years ago, having almost "burnt out" and feeling like I had nothing more to give, I was desperately looking for an answer and a spiritual reason, such as a demonic attack, when the Lord spoke to me quite clearly in the midst of this study. Up until this point, while I had seen what was wrong in the teaching of tithing as a tax on Christians, I hadn't yet seen why God had established the tithe in Israel and the importance of holidays. I had not actually applied its lessons to my own situation and that was my problem.
In response, my wife and I...