A Comprehensive Look at Tithing

My thought today is about tithing. We will take our text from Malachi 3:8-10 which reads, “Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. 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.”

Approaching this biblical subject of tithing, I want to present scriptures and thoughts to you as a source of enlightenment and help. Condemning and berating those who fail in this area, is not the purpose of this lesson. Encouragement, instruction, and warning if needed, are the goals here. Traditionally, many in the world, view tithing as an accepted form of taxation, approaching it with the same general attitude as they do sales tax, property tax or federal tax. Others feel that tithing is a non-essential matter, therefore they never investigate what God has to say on the subject. With such prevailing ideas many failed to pay tithes, others contribute as they wish, and others donate to some church related institution, feeling that they have done their part. Tithing is more than a tradition, it is not a tax, neither is it to be taken lightly but should be performed scripturally. Since such attitudes exist, perhaps a few soul searching questions are in order. Questions such as What are tithes? Where and to whom should the tithe be paid? What should I tithe on? When should I tithe? There could be many other questions, but a thorough study of the scripture on the matter will answer the most searching and pertinent questions that we may have.

Firstly, what does the word tithe mean? By comparing Genesis 14:20 and Hebrew 7:2-4,one can readily see, and conclude, that the word tithe simply means one tenth. Genesis 14:20 states, “And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.” And Hebrews 7:2-4 says, “To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace; Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abides a priest continually. Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils.” DEKATOS, is a Greek word meaning tenth or tithe. MAASRAH, is a Hebrew word meaning tenth or tithe. TITHE, our English word, comes from the Anglo Saxon word, TEOTHE, which means tenth. In my studies I have found a statement by someone amply describing what tithing is; Mathematically, it is a tenth, (Genesis 28:22; Leviticus 27:30). Scripturally, it is a law (Deuteronomy 12:6,14:22). Morally, it is a debt (Malachi 3:8; Matthew 23: 23). Economically, it is an investment (Matthew 6:20; Luke 6:38). Spiritually, it is a blessing (Malachi 3:10; Galatians 3:9). Reflecting upon these five points, causes us to recognize the beauty of what tithing really is.

Secondly, where did tithing originate? Tithing, as already stated, is not a traditional monetary system designed by men to further God’s work. Tithing is a Bible plan originating before the law of Moses; It was incorporated into the law and is now included in the New Testament era of grace as God’s method of financial support for his work. Let us look at tithe before the law. Abraham paid tithes to Melchizedek in Genesis 14: 20 as we read, and this is the first mention of tithing in the Bible. Then, Jacob promises God the tenth or tithe, in Genesis 28:22 which says, “And this stone, which I have set for a pillar, shall be God’s house: and of all that thou shalt give me I will surely give the tenth unto thee.”

Now, let us look at tithing under the law. God’s law, given to Moses, stipulated all the particulars of what, where, and how to tithe. In the tithe of the land, if a part was redeemed, they added a fifth to it. When counting cattle, oxen, or sheep, the tenth animal to pass under the rod was to be given to the Levites. Leviticus 27: 30-34 states, “And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s: it is holy unto the Lord. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. And concerning the tithe of the herd, or of the flock, even of whatsoever passes under the rod, the tenth shall be holy unto the Lord. He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed. These are the commandments, which the Lord commanded Moses for the children of Israel in mount Sinai.” I have been asked the question, if I get behind on my tithes am I to pay one fifth or a twenty percent penalty? Let’s examine more closely what the Bible is saying in the correct context on the subject. In every instance where a fifth, was added or required, there was always a matter of question present as to whether the person was fully paying the amount due the Lord or trying to hold back and be deceitful. I am including every recorded instance where God required an additional twenty percent to be added to the principle.

A man sitting in ignorance concerning holy things, was to bring a ram trespass offering. This type of sin offering was required of the one offering it, to add one fifth to it. Leviticus 5:14-16 tells us, “And the Lord spoke unto Moses, saying, If a soul commit a trespass, and sin through ignorance, in the holy things of the Lord; then he shall bring for his trespass unto the Lord a ram without blemish out of the flocks, with thy estimation by shekels of silver, after the shekel of the sanctuary, for a trespass offering. And he shall make amends for the harm that he hath done in the holy thing, and shall add the fifth part thereto, and give it unto the priest: and the priest shall make an atonement for him with the ram of the trespass offering, and it shall be forgiven him.” When someone lied about what he found, or deceived his neighbor in a matter of trust, restitution had to be made and one fifth was to be added to it. Leviticus 6:1-6 states, “And the Lord spoke unto Moses, saying, If a soul sin, and commit a trespass against the Lord, and lie unto his neighbor in that which was delivered him to keep, or in fellowship, or in a thing taken away by violence, or hath deceived his neighbor; Or have found that which was lost, and lieth concerning it, and swears falsely; in any of all these that a man doeth, sinning therein: Then it shall be, because he hath sinned, and is guilty, that he shall restore that which he took violently away, or the thing which he hath deceitfully gotten, or that which was delivered him to keep, or the lost thing which he found, Or all that about which he hath sworn falsely; he shall even restore it in the principal, and shall add the fifth part more thereto, and give it unto him to whom it appertained, in the day of his trespass offering. And he shall bring his trespass offering unto the Lord, a ram without blemishes out of the flock, with thy estimation, for a trespass offering, unto the priest.”

Covered in this passage is property and trust, property in partnership, stolen property, property obtained through deceit, and lost property. If in ignorance a person ate of holy things belonging only to the priesthood, he must restore the items with one fifth added. Leviticus 22:14-16. “And if a man eat of the holy thing unwittingly, then he shall put the fifth part thereof unto it, and shall give it unto the priest with the holy thing.

 And they shall not profane the holy things of the children of Israel, which they offer unto the Lord; Or suffer them to bear the iniquity of trespass, when they eat their holy things: for I the Lord do sanctify them.” Spoken of in Leviticus 27, are five interrelated matters concerning redeeming or buying back, items. When this was done God required one fifth to be added to the principal, such as redeeming an animal designated for sacrifice, redeeming a house offered to God, buying back a field offered to God, redeeming a first born unclean animal, or redeeming your tithe on seed or fruit.

God did not, nor does he now require men to pay a twenty percent penalty on tithes not paid on time. In the instances above a question of full payment or fair payment is the object of discussion, not late on payment. God instituted these rules under the law as a matter of fairness to the one offering, and to the work of God. The best policy is to pay your tithe as you receive income. If for some reason you are delinquent, ask God to help you, then catch up on your tithes as soon as is humanly possible. Refusing to pay tithes or never catching up when you get behind, is wrong and shouldn’t be practiced by any Christian. However, God is a just and forgiving God, and knows the motives of the heart.

God chose the tribe of Levi, as a special group to care for the Tabernacle. They were not to have an inheritance among the people; therefore, they were supported by the tithe of the Israelites. Numbers 18:20-24. Tithes were to be paid in the place God designated; not anywhere the Israelites wanted to pay them. Tithing was to be paid to the Levites. Deuteronomy 12:5-6,11,17-18 tells how they had been robbing God of tithes and offerings, and a curse was upon them. God promised them a blessing if they would obey his word (Malachi 3:8-10). Apparently every three years there was also a special tithe paid to help the unfortunate (Deuteronomy 14:21-29; 26:12-15).

Now let us look at tithes under the ear of grace. Scribes and Pharisees believed in paying tithes according to Matthew 23:23. They were not hypocrites for paying tithes, they were hypocrites for leaving other essential matters undone. Abraham paid tithes in Genesis 14:20. They which are of faith are the children of Abraham as stated in Galatians 3:7. If we are children of Abraham then we will do the works of Abraham. In John 8:39 Paul gives an outstanding exposition regarding the financial support of the ministry, “They answered and said unto him, Abraham is our father. Jesus saith unto them, If ye were Abraham’s children, ye would do the works of Abraham.” In 1 Corinthians 9 shows that God’s only method of supporting the ministry is through the tithes of the people that the minister serves. For those who use the argument that Paul supported himself entirely through tent making, should read 2 Corinthian 17:7-13. Paul may or may not have taken any financial support from the Corinthian church, but he definitely received support from other churches. He instructs the Corinthian church to support the ministry, and asks their forgiveness for not taking financial support for himself from them, because it did not serve them well. They had not learned the needed lessons. In 2 Corinthians 12:13 Paul states, “For what is it wherein ye were inferior to other churches, except it be that I myself was not burdensome to you? forgive me this wrong.” Anyone declaring that tithing was for people under the law exclusively, and not for our day, is either ignorant of the scripture, or rebellious against the truth.

Let us discuss tithing as it relates to worship. Paying tithes should not be a dreaded task, but one of worship because 2 Corinthians 9: 7 says, “God loveth the cheerful giver.” Paying tithes and give offering for Abraham, Jacob, and Israel was an act of worship (Deuteronomy 26: 1-11). This is one of the most beautiful portions of scripture in the Bible related to bringing our tithes to the House of God. Since tithing is an act of worship, it of necessity, involves spiritual people. Spiritual people will tithe regularly and biblically just as they sing, pray, and testify regularly.

Let us look at tithing as it relates to first fruits. God always required of Israel dedication of the first fruits of everything. Exodus 22: 29-30 says, “Thou shalt not delay to offer the first of thy ripe fruits, and of thy liquors: the firstborn of thy sons shalt thou give unto me. Likewise, shalt thou do with thine oxen, and with thy sheep: seven days it shall be with his dam; on the eighth day thou shalt give it me.” God sets the Levites apart, freeing his claim on every first born male of all the other tribes (Exodus 23:9, Numbers 3:12-13; Deuteronomy 18:4). The tithes of the Israelites were a first fruit to God according to Romans 26:1-11. First fruits are devoted things and belong to God exclusively. Jericho was the first city Israel conquered after entering Canaan, which was to be left untouched by the Israelites. No spoil was to be taken since this was a type of the first fruits belonging to God. Achan stole some of those consecrated things and they became a curse to him, as seen in Joshua 6:17-24; 7:11. If we take anything that belongs to God and use it for ourselves it becomes an accursed thing to us. How true this is of tithes as well.

Questions concerning tithing of all sorts come to mind when discussing this subject. We will endeavor to answer the basic inquiries into tithing.

Should tithes be used to support widows and orphans? You will find eight requirements a widow must meet in 1Timothy 5:1-16 before she is eligible for financial assistance from the church. Not only must she meet these eight requirements, but she must not have any family members living, as far removed as a nephew. If she has family members, including nephews, they are to assist the widowed member of their family so the church will not be obligated. Tithes are not designated in the scriptures to be used for the support of widows and orphans.

What should tithes be used for? Bible examples of what tithing was used for, set the proper precedent for the church today. Tithing was paid to Melchizedek by Abraham, and the priesthood of Christ was after the order of Melchizedek. Levites, who were Old Testament priests set apart to care for the Tabernacle and offer sacrifices, received tithes for their livelihood and services rendered to God and the people. Paul was supported by the New Testament churches, and I am confident that this was through tithing. Paul taught that elders or ministers who labored in the word and doctrine are worthy of a double honor. Ministers are to preach the gospel and live by the gospel. The first use of tithing should be to care for the minister over a particular congregation. His needs should be adequately met in every area of finances. He should have the oversight and control of the tithing of the local congregation. If more than enough is provided for his living, he may channel it into other areas of the work of God. An honest minister will be fair, with man and God. If he is not, this is another subject for another day.

Where should I pay my tithes? According to Deuteronomy 12: 5-6, 11-17, God’s word is clear and distinct in answering this question. A little sound reasoning and thinking will also give direction at this juncture. Tithing went to the Levites and was paid in the place where God set his name and was to be brought to the House of God and set before the altar. In 1 Corinthians 9:1-14 Paul uses analogies, and enumerates several things. Your pastor sows spiritual things and reaps carnal things, temporal or financial things. He ministers about holy things and waits at the altar. Subsequently, he lives of the things of the temple and partakes of things brought to the House of God. He is like a man planting a vineyard, caring for a flock, and going to war. He receives help to fight the battle, eats the fruit of the vineyard, drinks the milk of the flock, and is provided meat from the flock. Briefly stated, a man’s vocation becomes his means of livelihood regardless of what it may be. Therefore, you should pay your tithes where you attend church, and to the pastor you sit under. To send your tithes and offerings to a radio or TV preacher, is like taking food out of the mouth of the loving shepherd who watches over you.

How much of my money is tithes? Drawing our conclusion from the many scriptures cited, any less is counted as dishonest. Always remember that if you short change on your tithes, you are not robbing man, but you are robbing God. Those who own businesses such as farmers, contractors, stores, etc., do not tithe on every dollar they handle but on the profit they make from their business. If you make hourly wages or a salary you tithe on your earnings. You don’t take out the car payments, house payment, retirement, and insurance, etc., because if you do this, is not fair. Pay on all your increase and God will take care of you.

Should ministers pay tithe? Numbers 18:26-32 and Nehemiah 10:37-39 answers this question by the example of the Levites paying tithe to the other priests. Ministers who receive tithe or income from any source, owe a tenth to the work of God. All ministers are required by the teaching of the Bible to pay tithes just any other saint. What happens if I do not pay tithes? In our text, Malachi 3:8-10 the Bible says that you are a robber, and by becoming a robber you close the windows of Heaven upon your soul. It is like putting money in bags with holes in them. Proverbs 11:24-25 tells us, “The liberal soul makes fat, and that and he that waters shall be watered himself.” In Luke’s 6:38 we are told, “With what measure we meet out, it shall be measured back to us.” Matthew 6:19-21 says, “Where your treasure is, there will your heart be also.” So, we become the losers if we fail to tithe.

Can I place my tithes in the offering and it still be counted as tithes? God makes a difference in tithes and offerings, because tithes are specifically a tenth of our increase, while offerings are a sacrificial gift from the remainder of our personal monies. So, we should keep them separate and distinct and not try to evade our responsibility. Put your tithes in the envelope provided with your name on it or if you pay by check, indicate that it is tithe. Offerings are to be given according to the following scriptural principles. In 1 Corinthians 16:1-2; as God has prospered as. In 2 Corinthians 8:12-15; according to what we have. In 2 Corinthians 9:6-7; in the same manner we have we have, we would like to receive, as we purpose in our hearts, not grudgingly, not out of necessity, giving cheerfully. In Romans 12:8; we must give with simplicity.

In conclusion our chief example was Jesus Christ. He was rich but became poor for our sakes. It states in 2 Corinthians 8:9, “For ye know the grace of our Lord Jesus Christ, that, though he was rich, yet for your sakes he became poor, that ye through his poverty might be rich.” He was not an obligation or debt to man, but a willing offering of himself. Tithes are mandated by God; therefore, they are something we owe. However, offerings are gifts of love and sacrifice given in the spirit of Christ, in the above stated manner. Finally, I firmly believe that we can take God as our financial partner and see greater returns are on our investment in the Kingdom of God than we could ever achieve on the stock market or with any other venture. A. F. W. Woolworth, James J. Craft, H. J. Heinz, M.S. Hershey, M.W. Baldwin, H.P. Cornwell, John D. Rockefeller, and W. Wrigley, Jr., all kept God as their financial partners, and each of them became multi-millionaires. Remember that God will never forsake his promises to you. 2 Corinthians 1:20 makes the affirmation, “For all the promises of God in him are yea, and in him Amen, unto the glory of God by us.”