Resources Q&A Home Churches What Must we do with the Lord's Tithes Today?
Tithing, like the Sabbath, is one of those few practices that are testified in the Bible from beginning to end. The first mention of tithing occurs in the story of Abraham in his return from rescuing
The second mention of tithing is the vow of Jacob upon leaving
The book of Genesis shows us that tithing is a pre-Mosaic practice, and that it was variable under variable conditions. These two principles are most important in determining whether tithing should be practiced today, and how. The fact that it is found already in the pre-Mosaic practice and, unlike circumcision, is not a point of contention in the New Testament, where it is also mentioned but not condemned, suggests that tithing is of abiding importance. The fact that even so early in the text tithing is seen to be variable according to the times and circumstances, suggests that no absolute in the conditions and means of tithing should be made in our day. Rather, we need to assess the conditions in which we live to determine how tithing should be implemented. Conditions in earlier times cannot be taken as an absolute model, but only as indicators.
The tithing system under Mosaic law is complex, associated to the sacrificial system, and highly determined by the agricultural cycle of
Being a portion of the harvest, the paying of tithes was specific to the season. That meant that the tithes were paid at a specific time. If for some reason a person wanted or needed to retain the tithes for use, legislation was provided for that. He could retain the tithes and pay them later, with the stipulation of added a fifth to it. The fifth, in contrast to the tithe, appears in a number of Mosaic legislations that have not survived in New Testament practice, but are seen to have a continuity in Middle Eastern Islamic practice. (Lev 27:31) And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.
The legislation of tithing referred also to the increase in cattle. (Lev 27:32) And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.
Under Mosaic law, the tithes were part of the inheritance of the Levites. The principle of a tithe of the tithe came into play. (Num 18:24) But the tithes of the children of
The payment of tithes was intimately attached to a central place of worship, in principle the temple. The legislation in Deuteronomy is written in such terms, as though before the building of the temple. This text is interesting in that it is a throwback to the Jacobite principle of vowing the tithe, while looking forward to the tithe as an important part of the temple maintenance. (Deu 12:11) Then there shall be a place which the LORD your God shall choose to cause his name to dwell there; thither shall ye bring all that I command you; your burnt offerings, and your sacrifices, your tithes, and the heave offering of your hand, and all your choice vows which ye vow unto the LORD: (Deu 12:17) ”Thou mayest not eat within thy gates the tithe of thy corn, or of thy wine, or of thy oil, or the firstlings of thy herds or of thy flock, nor any of thy vows which thou vowest, nor thy freewill offerings, or heave offering of thine hand.” Deuteronomy also specifies the annual and the triennial implementation of the agricultural tithe. (Deu 14:22) ”Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.” (Deu 14:23) ”And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always.” (Deu 14:28) ”At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates.” (Deu 26:12) ”When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled.”
This last text establishes the tithe as appropriate for the support of the Levite, the stranger, the fatherless and the widow, specifically for feeding such people ”within thy gates”. This expression probably refers to local charity rather than specifically meals prepared at home for such needy, although the practice of making regular meals for the needy is still evident in the
Some of the surrounding verses shed light on this and other aspects of tithing. (Deu 14:22) Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. (Deu 14:23) And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always. (Deu 14:24) And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: (Deu 14:25) Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose: (Deu 14:26) And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, (Deu 14:27) And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee. (Deu 14:28) At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: (Deu 14:29) And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest.
The tithe may be turned into money to make it easier to transport to the temple site. The tithe money was used for buying meat and even alcohol to celebrate at the temple site during the festival period. But above all the tithe provided the means for making the pilgrimage to the single common site, and thus contributed in a practical way to the maintaining of the belief in one God and preventing idolatry. The ancients tended to attach local gods to local places, and it was almost impossible to maintain the belief in one God without a central place of worship to which He was attached in the minds of the people. Thus, tithe-paying is an essential feature of monotheism. This may be one of the reasons why Islam, which partly developed from Judaism and Christianity, has preserved the obligatory alms or zakat as one on the pillars along with the divine oneness.
Once the temple was built, tithing changed character. The tithe ceased being so focused on the personal expenses of the pilgrim, and was gathered into the temple stores specifically for use in the temple services. At that time, use of the tithe for one's personal celebration of the annual feasts greatly diminished or ceased. (2Ch 31:5) ”And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly. (2Ch 31:6) And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps.” The tithe was laid up in heaps instead of being used personally. The following verse also mentions the dedication to the temple service. (2Ch 31:12) And brought in the offerings and the tithes and the dedicated things faithfully: over which Cononiah the Levite was ruler, and Shimei his brother was the next.
The rebuilding of the temple was associated with a tithe reform to support the temple service. (Neh 10:37) And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage. (Neh 10:38) And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house. (Neh 12:44) And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes, to gather into them out of the fields of the cities the portions of the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites that waited.
The second temple was especially designed to accommodate great stores of tithes and offerings. (Neh 13:5) And he had prepared for him a great chamber, where aforetime they laid the meat offerings, the frankincense, and the vessels, and the tithes of the corn, the new wine, and the oil, which was commanded to be given to the Levites, and the singers, and the porters; and the offerings of the priests. (Neh 13:12) Then brought all
There are occasional references to the tithe in the prophets. Before the Babylonian captivity, the payment of tithe was one of the ritual actions that were performed meticulously, as a cover for injustice. This shows how easy it is to conform to legislation meant to share wealth and equalize in a certain measure social inequalities, to function in just the opposite way. (Amo 4:4) Come to
After the Babylonian captivity, temple maintenance was a burden, and there was a definite temptation to neglect tithing. This situation provokes the prophecies of Malachi. (Mal 3:8) Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. (Mal 3:10) Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.
The ancient hypocritical abuse of the tithe, mentioned by Amos, is also reflected in Jesus' words. (Mat 23:23) Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone. (Luk 11:42) But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone.
The New Testament documents the focus on ceremonial tithing that existed in those times. Tithing was associated with fasting, a practice of personal devotion that was an innovation in large measure. It certainly does not go back to patriarchal times, and is first mentioned in the special fast of Moses on
The final mention of tithing returns to the first mention in Genesis, the tithing of Abraham.(Heb 7:5) And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: (Heb 7:6) But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. (Heb 7:8) And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth. (Heb 7:9) And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham.
Tithing in the Bible is extremely diverse. In sum, it may refer to tithes of spoils of war, of agricultural increase, and the increase of cattle. In various periods in appears to be voluntary, the subject of a vow, and a legislated obligation before God. Its use varies from maintenance of a priest, providing for the celebration of festivals, providing for the Levites and the poor and needy, and for the maintenance of the temple. Its meaning varies from concern for the poor to the performance of a ritual function.
Under the conditions of the nineteenth century, Ellen White gave abundant counsel to commandment-keepers in regard to tithing. Much of this differed from the specifics in the Bible, and we can safely assume that those differences show that the Bible details are not to be applied absolutely, but are to serve as a guide to new circumstances. By the same token, given that the situation has changed greatly since Ellen White's writing, her counsel must be taken as a guide to approaching a new situation rather than as a description of practice that is appropriate today.
The first abiding principle she raises is that tithe should be returned on all increase. In this the counsel goes beyond the Bible agricultural and animal husbandry to include the many sources of income we have today. Interestingly enough, there is no grace period mentioned as in the Bible, no retaining the tithe and bringing it later with a fifth added to it. We cannot interpret Ellen White to be in conflict with the Bible, and so must assume that the counsel given her is of a specific nature for a specific situation, rather than a general principle. ”A tithe of all our increase is the Lord's. He has reserved it to Himself, to be employed for religious purposes. It is holy. Nothing less than this has He accepted in any dispensation. A neglect or postponement of this duty, will provoke the divine displeasure. If all professed Christians would faithfully bring their tithes to God, His treasury would be full.--R. & H., May 16, 1882.”
Another abiding concern is regular and systematic giving. Tithing assures that principle. ”This matter of giving is not left to impulse. God has given us definite instruction in regard to it. He has specified tithes and offerings as the measure of our obligation. And He desires us to give regularly and systematically. Paul wrote to the church at
Just as the building of the temple siphoned off the earlier use of the tithes, the divine counsel here specifies that the tithes should be used solely ”to support the ministry of the gospel.” That may also be an abiding principle, though the institutions through which it is appropriate to channel the tithe may change over time.
But withholding tithe or diverting it is shown to be a very serious matter. ”The tithe is the Lord's, and those who meddle with it will be punished with the loss of their heavenly treasure unless they repent. Let the work no longer be hedged up because the tithe has been diverted into various channels other than the one to which the Lord has said it should go. Provision is to be made for these other lines of work. They are to be sustained, but not from the tithe. God has not changed; the tithe is still to be used for the support of the ministry.”--9T 250.
In direct contrast to the Mosaic legislation, the counsel of Ellen White does not recognize the tithe as a support for the poor. ”The tithe is set apart for a special use. It is not to be regarded as a poor fund. It is to be especially devoted to the support of those who are bearing God's message to the world; and it should not be diverted from this purpose.”--R. & H. Supplement, Dec. 1, 1896. Similar statements show that it is not to be diverted for various church expenses either. Thus, the program envisioned for that time differed both from the Mosaic practice and the practice of temple maintenance found in the Bible.
In sum, we can see that the counsel of Ellen White differs from that of the Bible, in the same way that the various Bible passages differ from themselves. The divine counsel at the end of the nineteenth century was that the tithe was obligatory on all increase, that it should go through denominational channels, and be used for the gospel ministry and not be diverted into charity or incidental church expenses. This differed from the Bible in many ways: there is no provision for spoils of war, no limitation to agricultural and animal husbandry, no provision for late payment with the addition of a fifth, no appropriation for celebrating festivals, no use of the tithe for buying meat and alcohol, no use of the tithe in charity, and no use of the tithe as a ceremonial devotional practice.
How is this to be explained? ”Regarding the testimonies, nothing is ignored; nothing is cast aside; but time and place must be considered. Nothing must be done untimely. Some matters must be withheld because some persons would make an improper use of the light given. Every jot and tittle is essential and must appear at an opportune time.” Both the Bible and the divine counsel in the Spirit of Prophecy must to approached with the same care. While all is inspired, all is not appropriate to all times. In fact, some things are better to be withheld from some persons. There are many persons who would be better off not knowing that at one time it was appropriate to use the tithe to buy oneself alcohol to drink. Hardly any verse in the Bible is more susceptible to abuse.
It was an divine obligation in 1896 to use the tithe to pay the Seventh-day Adventist ministry, because they especially and perhaps almost uniquely were preaching the true gospel to the world. To use the tithe today for the purpose of paying the Seventh-day Adventist ministry would be the equivalent indeed of using the tithe to buy alcohol to celebrate the fourth of July. The Seventh-day Adventist ministry are giving the people the wine of the wrath of God to drink, brewed in
The last
There is Biblical precedence for using the tithe to feed the stranger, the widow, and the orphan. There is counsel in the Spirit of Prophecy to use the tithe for the gospel ministry. These are the two areas that exist today which are appropriate for tithe use, so one does not have to search beyond these for ways to use the tithe in this period of time which is so different from all and any before it. These two areas can be supported within the cadre of a home church group. The character, needs and possibilities of each group will determine how the tithe will be used, and even whether it will be best pooled for a common use or appropriated directly by each individual.
The tithe can be used to provide a Sabbath meal for the needy who have come to the service to hear the gospel, and thus serve both appropriate uses at one time. The tithe can be used to distribute Bibles and other appropriate Gospel literature. In fact, rather than a diminishment, we ought to see current developments as an opportunity. The personal use of the tithe in furthering the gospel dispels the false impression that giving money to someone else is enough and relieves us of the responsibility to act ourselves. Literature bought with the tithe money must be distributed, and that means that our own hands get involved. Providing meals for the poor who come to hear the gospel requires our own participation in serving them. But in all things, the basic principles of the tithe should be clear and uncompromised. Today, as in 1896, the tithe should contribute directly to the gospel ministry, the bringing of the message of the second coming of Christ to the world.
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written by Paulo Moreira, February 08, 2010
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written by Stella Arab, January 19, 2010
It is important to be obedient to God's word and not just take it in part,what the Pastor does with the tithe after that he will be judged for if misappropriated.
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written by Dean Hutchins, June 07, 2009
In today's society we've been carefully conditioned in the state operated free public indoctrination centers AKA "public schools" to believe what our curriculum tells us to be the truth. These are the same people that tell us that Special Creation is a myth or a lie. Should you trust their perception of reality very far at all?
This same egregious system is responsible for creating our much beloved and horrifically endured Infernal Revenue Slavery (IRS) or its mock name Internal Revenue Service. This system devised a glossary of TERMS with its unholy and tyrannical illegitimate conception. TERMS and WORDS though having the same content of letters and identical spelling do not necessarily carry identical definitions.
I've said all that to be able to say the following: INCOME is an IRS term and taken from the banking realm. You'll not find the word in a King James Bible and please forgive me, the other translations are not acceptable in this context. To convey information clearly there must be one standard and the King James Bible is the one I choose for this purpose along with the English language and the Uniform Commercial Code(when referencing civil law issues).
Income implies an increase from investments where no exchange of labor or goods transpired to create that increase. In this sense, income sounds like it's biblical in nature and I would agree. However, the IRS has manipulated the term Income to refer to the money many of us get "in exchange" for our labor. In the Bible, wages, are used to show the difference between INCREASE and EXCHANGE. "For the wages of sin is death..." Romans 6:23, shows us pretty clearly that if we engage in sin our payment in exchange is death as it was told to Adam in the Garden of Eden also. Gen 2:17 "But of the tree of the knowledge of good and evil, thou shalt not eat of it: for in the day that thou eatest thereof thou shalt surely die."
When referencing TITHE we generally and nearly every time see the word INCREASE associated with it. From this simple association is easy to conclude that tithing is NOT based on your wage compensation from an employer or as a recipient of a financial contract arrangement for labor services.
Increase is purely based upon crops, livestock, property sales profits, investments in the stock market yielding profit margins and/or dividends, gifts, or substance taken in conquest. These were the mandatory parameters for tithe and God will not object to voluntary tithing, but it isn't expected. Also remember that the Temple doesn't exist as a building any longer, there are no more priests and the perfect sacrifice was made to lift the curse of the law through fulfillment, but not abolish its intent.(Mat 5:17 "Think not that I am come to destroy the law, or the prophets: I am not come to destroy, but to fulfil." and the Temple reference; 1 Cor 3:16 "Know ye not that ye are the temple of God, and that the Spirit of God dwelleth in you? (17)If any man defile the temple of God, him shall God destroy; for the temple of God is holy, which temple ye are."
Offerings are a different subject matter altogether. I would be most cautious to whom I freely and willfully give any tithe or offering nowadays since they are considered a vow also. God takes vows very seriously.
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written by Stephanie Frostic, May 18, 2009
Too many people/churches misappropriate the tithing-on-the-inCREASE rule to the income, rather than the inCREASE. No wonder so many people look at tithing as burdensome. The Lord thy God wants to Bless you, NOT steal from you!!!
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written by Mazin Sweis, May 13, 2009
I must refer to the condition when tithing must be practiced with cheerfulness and when it is considered an obligation of the members of the Church. If the Pastor of the Church has no income to support his family expenses and need, the tithing is certainly justified. But if that pastor has many sources of income and possesses his own house which is not a modest home, but rather a mansion and similar to a castle where only rich people can afford. Also, if the board of directors of the church are of none existence, but the Pastor alone has assigned himself to be the Chief Executive Officer of every department of the church, then all the members of that church are idiot and fools to a give a penny to that false Christ who claims to have been anointed as a Pastor to the Church who cares greatly for the well fair of his sheep!.
The Levites never possessed any land or source where they could support their family needs. They sanctified themseves to the service of the Lord alone. The tithing principal is a must in this condition and every person in the land must offer his tithing appropriately. This condition no longer exist in our current days and he who attends a certain church and does not know how that Pastor been assigned to his duty, then be careful not to be fooled and give your money to a wolf who makes himself the Sheppard of sheep from whom he sucks their blood.
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