The doctrine of tithing

1. Dealing with the pre-Mosaic occurrences. Twice before the Mosaic law tithing is mentioned in the Bible as a system of taxation, related also to spiritual life. The first is where Abraham gave a tenth of the best part of the spoils to Melchizedek — Genesis 14:20; Hebrews 7:2,6. The second was where Jacob, after his vision at Bethel, consecrated ten per cent of his property to God if he returned home safely. Why did he do that? Because Jacob was far from home, and home was the place where he paid his taxes. So he said, “All right God, I’m going to bribe you to get me home. I’ll pay my taxes now, instead of when I get home.”

2. Definition. A tithe was ten per cent of Jewish income tax where both the unbeliever and the believer paid. Abraham as a believer became a citizen of Melchizedek’s kingdom and that’s why he paid ten per cent.

3. The categories of tithing in Israel. a) To the Levites went ten per cent for the maintenance and sustenance of the Levitical priesthood — Numbers 18:20-21, 24; Hebrews 7:5,9. This may seem to authorise a national church. It does not. You must remember that in the previous dispensation it was the Levitical priesthood who handled all of the national holidays. They offered all the sacrifices at every one of the special feasts as well as the feast of the trumpets, on the first day of each month. b) A tenth was to be used for the sacred feasts and sacrifices - Deuteronomy 12:17-19; 14:22-27. Every third year there was a third ten per cent taxation. This was for a charity tax for the poor of the land (This was not welfare, it was charity) - Deuteronomy 14:28,29.

4. Gospel references — Matthew 23:23; Luke 11:42, are illustrative of references to tithing in the Gospels. Whenever you find a reference to tithing in the Gospels it illustrates the distortion of the law through legalism. The references there all have to do with the condemnation of legalism. The Talmud extension of the Mosaic law distorted the entire concept of tithing. The Pharisees at the time of our Lord extended it to the minutest details of life not required by the Mosaic law.

5. Tithing is also mentioned in connection with an income tax evasion — Leviticus 27:30-34. This passage forbids the substituting of one animal for another in the payment of tax. The penalty was one fifth more of your income.

6. The perpetuation of the income tax principle is also mentioned in Matthew 22:17-21; Mark 12:13-17 - the concept that income tax is a bona fide function.

7. Tithing is not a part of New Testament giving, it has nothing to do with the Church Age. In 1 Corinthians 16:1,2 tithing has never been spiritual giving at all in the Church Age. The amount that you give to the local church is strictly between you and the Lord, it does not have to be ten per cent, more or less. Giving is the expression of worship of the royal priesthood and therefore is not related with tithing, and never can be. Why? Because while the priesthood can receive ten per cent it can never give ten per cent to anyone. The royal priesthood is the highest of all priesthoods and as such it never deals in ten per cent. 2 Corinthians chapters 8 & 9 has a detailed dissertation on giving for the royal priesthood. Tithing is never mentioned as related to giving in this dispensation.

Tithing

Tithing is not spiritual giving in the Old Testament. Spiritual giving is limited to believers only and tithing was a ten per cent income tax under the Mosaic Law, Codex number three, which deals with the laws of divine establishment.

Actually there were three ten per cent taxes under the ten percent rule of income tax in the Mosaic Law. First there was the tithe or ten percent income tax for all Jewish citizens, believers and unbelievers, for the maintenance of the Levites — Numbers 18:21,24. The second ten per cent income tax from all Jewish citizens was to defray the cost of the feasts and sacrifices — Deuteronomy 14:22-24. And the third ten per cent or tithe, income tax from all Jewish citizens, believers and unbelievers, was to be paid every third year for the relief of the poor in the land — Deuteronomy 14:28,29 [charity and not socialism].

Remember that the tithe is defined in the scripture as a ten per cent income tax for the citizens of Israel only, both believers and unbelievers. Because it included unbelievers and because it was a tax it is not regarded as spiritual giving, it is regarded as an obligation called income tax. Spiritual giving is presented in the Mosaic Law under one word — “offerings.” Offerings were for believers only.

In the time of apostasy in Israel the citizens, both the believers and unbelievers, failed to pay their taxes and believers were not fulfilling their obligation in spiritual giving as well — cf. Malachi 3:8.