Hesed Unlimited

The Tithe



"Be sure to set aside a tenth of all that your fields produce each year. Eat the tithe of your grain, new wine and oil, and the firstborn of your herds and flocks in the presence of the LORD your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the LORD your God always. But if that place is too distant and you have been blessed by the LORD your God and cannot carry your tithe (because the place where the LORD will choose to put his Name is so far away), then exchange your tithe for silver, and take the silver with you and go to the place the LORD your God will choose. Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish. Then you and your household shall eat there in the presence of the LORD your God and rejoice. And do not neglect the Levites living in your towns, for they have no allotment or inheritance of their own. At the end of every three years, bring all the tithes of that year's produce and store it in your towns, so that the Levites (who have no allotment or inheritance of their own) and the aliens, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the LORD your God may bless you in all the work of your hands." Deuteronomy 22-29

This is the most detailed account of the tithe in the scriptures. I found this passage during my early studies as a Christian. I wanted to make sure my beliefs were scripturally accurate, and since "tithing" was taught by my pastor, and many others, I was determined to find the truth regarding this practice.



When I first read the passage above, I was initially very confused. It seemed to have very little connection with "tithing" as it had been taught to me. It took me several readings before I began to understand the truth. These are the main aspects of the Mosaic decree:

The tithe consists of crops and livestock

The tithe is eaten during an annual feast

The purpose is to learn to revere God and rejoice

An additional purpose is to supply the needs of others

Now, let's compare these with the aspects of what is called "tithing":

Tithing consists of money

Tithing is a weekly payment to a Christian organization

The purpose is to pay for church activities

Clearly, the Mosaic tithe and the modern tithe are completely different. The Mosaic tithe is a feast, just like the Feast of Booths and the Passover Feast. The modern tithe, on the other hand, more closely resembles a tax. Of course, all the teachers I've heard deny this, but the similarities are obvious: Where tithing is money paid weekly to a Christian organization to finance church activities, income tax is money paid weekly to the government to finance governmental activities. There are objections, however, that can be raised at this point. Let me address them.

Objection #1: Abraham and Jacob

Both Abram and Jacob gave a tithe to God.

Then Melchizedek king of Salem brought out bread and wine. He was priest of God Most High, and he blessed Abram, saying, "Blessed be Abram by God Most High, Creator of heaven and earth. And blessed be God Most High, who delivered your enemies into your hand." Then Abram gave him a tenth of everything. Genesis 14:18-20

Then Jacob made a vow, saying, "If God will be with me and will watch over me on this journey I am taking and will give me food to eat and clothes to wear so that I return safely to my father's house, then the LORD will be my God and this stone that I have set up as a pillar will be God's house, and of all that you give me I will give you a tenth." Genesis 28:20-22


The reasoning is that this is a model for Christians today. Both these events happened before the law was given, and so they transcend the law, and so the principle applies to believers in this age of grace. However, I believe there is a different way to interpret these passages. The passage regarding Abraham was a one-time event. The Lord had given Abram a complete victory over his enemies, and he had recovered everything and everyone they had taken. So Abram made a voluntary gift to God (through Melchizedek) as a thanks offering. There is nothing in this passage to imply that Abraham was expected to do this. Nothing in the scriptures suggests that this was Abram's regular practice.

The same is true with the verses about Jacob. Nothing here implies that God expected this of Jacob. Not only this, but notice the tone of Jacob's vow. Knowing him to be the consummate manipulator, his approach to God is very typical. Basically, he is trying to make a "deal" with God. He tells him, "If God will... then I will..." I see this as nothing more than an instance of Jacob trying to buy God's favor!

Certainly there is a pattern here. But it is just a pattern. We are under grace, and so our relationship with God is not based on patterns but on the guidance of the Spirit!



Objection #2: Jesus and the Pharisees

"Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices--mint, dill and cummin. But you have neglected the more important matters of the law--justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former." Matthew 23:23

This is almost too weak to consider, but I include it because it has come up more than once. Yes, Jesus tells the Pharisees that they should not neglect the tithe. So, since Jesus said it, His words apply to us, too, right? Wrong! Who is Jesus speaking to? The Pharisees! These Pharisees were still under the old covenant of the law. We, however, are under the covenant of grace. Remember, too, he isn't talking about the tithing that is practiced these days. He's not speaking about money, but food: mint, dill and cummin being the smaller representations, used to illustrate the hyper-legalism of the Pharisees.



Objection #3: Paul and the Church at Jerusalem

What is more, he was chosen by the churches to accompany us as we carry the offering, which we administer in order to honor the Lord himself and to show our eagerness to help. 2 Corinthians 8:19

For Macedonia and Achaia were pleased to make a contribution for the poor among the saints in Jerusalem. Romans 15:26

Then, when I arrive, I will give letters of introduction to the men you approve and send them with your gift to Jerusalem. 1 Corinthians 16:3


According to some, these excerpts suggest that the tithing that we practice was in effect in the original Church. They believe that Paul was collecting a regular contribution to take to the "head Church" in Jerusalem. The truth is, I believe, quite different. Notice that Paul refers to the "poor among the saints". In reality, this was an act of charity, to aid the believers in Jerusalem who were experiencing great hardships at the time. This was emergency relief- not a regular tradition.



Objection #4: Malachi

"Will a man rob God? Yet you rob me. "But you ask, 'How do we rob you?' "In tithes and offerings. You are under a curse--the whole nation of you--because you are robbing me. Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this," says the LORD Almighty, "and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it." Malachi 3:8-10

Ah, the Malachi passage! How often we hear this one- especially from the "Prosperity" teachers! I've heard some very emotional and compelling teaching on this passage. But let's analyze these verses in an objective, non-emotional manner. The questions are these: "Who is God talking to?" and "What is God talking about?" Is he talking to us Christians? If so, how can he say that we "are under a curse"? In Galatians 3:13 we read:

Christ redeemed us from the curse of the law by becoming a curse for us, for it is written: "Cursed is everyone who is hung on a tree."

If Christ redeemed us from the curse, how can we come under a curse again? Further, he refers to "the whole nation of you". Now, Israel is often called a nation in the scriptures, but not the church. God deals with Christians individually, not as he did with Israel- as a whole. In this passage God is talking to Jews, not Christians. So, what is God talking about? Isn't he referring to the Mosaic tithe? What was the secondary purpose of the tithe feast? It was to store provisions for the needy. God tells the Israelites to "Bring the whole tithe into the storehouse..." He is simply telling them that if they take care of the poor, he will take care of them. This idea is repeated throughout the Old Testament:

Do not deprive the alien or the fatherless of justice, or take the cloak of the widow as a pledge. Remember that you were slaves in Egypt and the LORD your God redeemed you from there. That is why I command you to do this. When you are harvesting in your field and you overlook a sheaf, do not go back to get it. Leave it for the alien, the fatherless and the widow, so that the LORD your God may bless you in all the work of your hands. Deuteronomy 24:17-19

When you spread out your hands in prayer, I will hide my eyes from you; even if you offer many prayers, I will not listen. Your hands are full of blood; wash and make yourselves clean. Take your evil deeds out of my sight! Stop doing wrong, learn to do right! Seek justice, encourage the oppressed. Defend the cause of the fatherless, plead the case of the widow. Isaiah 1:15-17

If you really change your ways and your actions and deal with each other justly, if you do not oppress the alien, the fatherless or the widow and do not shed innocent blood in this place, and if you do not follow other gods to your own harm, then I will let you live in this place, in the land I gave your forefathers for ever and ever. Jeremiah 7:5-7

Take words with you and return to the LORD. Say to him: "Forgive all our sins and receive us graciously, that we may offer the fruit of our lips. Assyria cannot save us; we will not mount war-horses. We will never again say 'Our gods' to what our own hands have made, for in you the fatherless find compassion." "I will heal their waywardness and love them freely, for my anger has turned away from them. Hosea 14:2-4


In truth, God's words, spoken by Malachi, are words to Israel concerning their lack of love for the needy among them. He isn't talking about the thing we call "tithing" and he isn't talking to us believers. Of course, God desires us to be loving to the poor. But this passage just cannot be used to support a practice that has no true scriptural foundation to begin with.



Supporting Passages

As I've stated earlier, "tithing" closely resembles a tax. The Jews had something called the "Temple Tax", which is very similar. It was money, collected regularly, to finance temple activities. Now I'm not sure if they requested a tenth for the Temple Tax, but that's a small matter. When it comes down to it, if it waddles and quacks and has feathers, then it's a duck, no matter what you call it. Honestly, tithing is a modern Temple Tax. And Jesus had some interesting things to say about this:

After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma tax came to Peter and asked, "Doesn't your teacher pay the temple tax?" "Yes, he does," he replied. When Peter came into the house, Jesus was the first to speak. "What do you think, Simon?" he asked. "From whom do the kings of the earth collect duty and taxes--from their own sons or from others?" "From others," Peter answered. "Then the sons are exempt," Jesus said to him. "But so that we may not offend them, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours." Matthew 17:24-27

According to the scriptures, we are children of God. And so, by Jesus' own words, we are EXEMPT from taxation! Now, he goes on to say that God will provide the tax money so "they" won't be offended. But who are "they"? They are Jews, under the Mosaic covenant. Not being under the covenant of grace, they would naturally be offended by a blatant act of (perceived) defiance. However, we, the church, are fully aware of our standing in grace. In fact, we should be offended that our leaders are trying to put the yoke of "works" upon our necks! Grace covers every aspect of our walk with Jesus, including our finances. Observe the church in its infancy:

Everyone was filled with awe, and many wonders and miraculous signs were done by the apostles. All the believers were together and had everything in common. Selling their possessions and goods, they gave to anyone as he had need. Acts 2:43-45

There were no needy persons among them. For from time to time those who owned lands or houses sold them, brought the money from the sales and put it at the apostles' feet, and it was distributed to anyone as he had need. Acts 4:34&35


Granted, it is difficult to imagine this kind of thing in the church today. But then again, who can live in total harmony with the sermon on the mount? These two examples show how the church operated initially, and how it will function again, some day. God simply wants us to share what we can.

Our desire is not that others might be relieved while you are hard pressed, but that there might be equality. At the present time your plenty will supply what they need, so that in turn their plenty will supply what you need. Then there will be equality, as it is written: "He who gathered much did not have too much, and he who gathered little did not have too little." 2 Corinthians 8:13-15

"Tithing" is a legalistic, non-scriptural practice that runs contrary to Paul's instructions to the church. The legalism of tithing is evident in the fruits of it: Do I tithe on my gross or my net? Do I tithe on any gift I receive? Does greater tithing prove greater faith? These questions arise because tithing IS legalistic. And it is unfair. A family that earns $30,000 a year has a lot less spending money, after living expenses, than a family that earns $100,000. So even though one family would be obliged to pay $10,000, and the other only $3,000, that $3,000 represents a much greater expense. The higher income family still has $90,000 to live on! This does not foster the financial "equality" that Paul describes. Now, don't get me wrong. I'm not promoting any kind of Christian Communism- I don't think God wants that either. All I'm saying is that "tithing" runs contrary to scripture. It's not God's idea, and it's not even a good idea. If you want to give ten per cent (or any other amount) to some Christian organization, that's okay. You have that freedom. But I hope that you're doing it because it's your own decision, and not because of the unscriptural belief that God desires it from all Christians!



As Christians, all of our actions should come from our faith in Jesus. Considering the priceless gift that was purchased for us on the cross, how could we desire to call anything our own? God's awesome grace is worth more to us than all the riches in the world. We are simple stewards of what God gives us. And what we do with it depends on each individual's personal relationship with the Almighty. As with anything in our lives, if our hearts are right, right actions will follow.