TITHING TODAY

A NINETEENTH-CENTURY BLUNDER

AN IN-DEPTH ANALYSIS BY A FORMER ACCOUNTANT

AND INCOME TAX AUDITOR REVEALS A FALSE
PREMISE THAT RESULTED IN A FALSE CONCLUSION.

by

Gary J. Arnold

COPYRIGHT © 2009 BY GARY J. ARNOLD. ALL RIGHTS RESERVED.

Scripture quotations taken from the HOLY BIBLE, NEW INTERNATIONAL VERSION®. NIV®.
Copyright ©1973, 1978, 1984 by International Bible Society are used by permission of Zondervan.
All rights reserved.

Revised Standard Version of the Bible, copyright ©1952 [2nd edition, 1971] by the Division of
Christian Education of the National Council of the Churches of Christ in the United States of America.
Used by permission. All rights reserved.

[Link]
 ABOUT THE AUTHOR
GARY J. ARNOLD

Secular Education: B.S. Degree in Accounting - Fresno State College

Christian Education: Doctor of Biblical Studies - ULC Modesto

Doctor of Divinity

Christian Certification: Ordained Minister

Certified Professional Money and Finance Minister

Work Experience: Cost Accountant - 1 year

Tax Auditor for the State of California - 22+ years
Tax Preparer - self employed - 2 years
Teacher - at a Christian school - one year fill-in

Website: [Link]

Having a strong background in accounting and taxation, the first time I heard a pastor tell
his congregation they were to tithe on their gross income, I knew something was wrong.
Since the term "gross income" is an accounting term, I knew it was unlikely the pastor,
himself, even knew the definition. I also knew it was unlikely that many, if any, of the
members of that church would know the definition. At the time, it didn't bother me too
much, so I let it go.

Many years later, because of my background in accounting and taxation, I was asked to
teach a Sunday School Class in Finances. It was at that time I decided I’d better learn
everything about tithing that I could as the topic would have to be discussed in a finance
class.

Before beginning my research and study, I prayed for guidance. The more I prayed, the
more I understood. Never before in my life had I felt the Spirit guiding me this way. The
Spirit led me to scripture that I never really noticed before, and gave me understanding
like never before. Because of my background, I was able to recognize the difference
between the words used in the scriptures and those being used by many pastors.

The material in this book is a result of those hundreds of hours of research and study.

2
 INTRODUCTION

This in-depth study of the tithe is for everyone. Whether you believe tithing ended at the
cross, or you believe that tithing was brought into the New Testament, this study will add
to your understanding of the tithe.

There are imperative prerequisites to a serious study of tithing. This study of the tithe
includes the prerequisites necessary to fully understand God's tithe.

I have attempted to organize this book in a logical order so that you will build on your
knowledge of the tithe. To get the most out of this book it is imperative that you study the
material in the order presented. Some of the material presented may be new to you and
may seem irrelevant to the subject. As you progress through the course, the relevancy
will become clear.

Please understand that I believe in generous giving, including sacrificial giving. I believe
it is the responsibility of those attending church to support the church both financially
and in service. I believe that proper teaching of New Testament giving and stewardship
principles is essential for proper Christian growth.

I take God at His word. I don't draw conclusions based on what sounds good, what
sounds right, or what makes me feel good or bad. I do my best to stick with the Word of
God. Only the truth will set us free.

3
Before we start our studies of the tithe, we need to understand the definition of tithe.
Today's definition is not the same as the biblical definition.

The dictionary defines a word according to its usage at the time the dictionary is
published. Over the years, the definition of tithe has changed many times. Below are
some actual examples taken from three different dictionaries, all published at different
times.

MacMillan's Modern Dictionary - 1938 edition: Tithe - tenth part, or any small part, of
produce, profits, or the like paid as a tax or as a voluntary contribution, esp. for religion
or charitable use.

The American Heritage Dictionary, Third Edition - 1994: Tithe - A tenth part of one's
annual income contributed voluntarily or due as a tax, especially for the support of the
clergy or church.

Merriam-Webster Online Dictionary - latest edition: Tithe - a tenth part of something

paid as a voluntary contribution or as a tax especially for the support of a religious
establishment.

As you can see, just during the past 70 years or so the definition has changed from a tenth
part of produce or profits, to a tenth part of one's annual income, to a tenth part of
something.

All three definitions include something to do with the support of the church or a religious
establishment. But what was the definition of the word tithe when the Kings James
Version of the Holy Bible was written?

Title: Strongs Hebrew and Greek Dictionaries

Author: Strong, James (1822-1894)

H4643
øN ò î øN ò î äø N ò î
ma€a s e r ma€a s ar ma€as ra h
mah-as-ayr', mah-as-ar', mah-as-raw'
From H6240; a tenth; especially a tithe:—tenth (part), tithe (-ing).

As you can see from above, the Hebrew defintion merely means a tenth, or a tenth part.
Nothing else is connected with the definition of tithe in the Book of Genesis. So when we
study Abraham's Tithe, and Jacob's Vow to Tithe, remember the definition applicable to
the time is strickly a tenth, or a tenth part. Period. The word tithe used in Genesis is
strickly a mathematical term, not a religious term.

4
Next I will be discussing two words that don’t appear in the King James Version of the
Holy Bible: income and assets. An understanding of these two words in paramount to
understanding God’s tithe.

Definition of income from Webster’s Dictionary:

in·come, n.
1. the monetary payment received for goods or services, or from other sources, as
rents or investments.
2. something that comes in as an addition or increase, esp. by chance.
3. Archaic. a coming in.

—Syn. 1. interest, salary, wages, annuity, gain, return, earnings.

Section 61 of Title 26, Subtitle A, Chaper 1, Subchapter B, Part 1 of the Federal Code
includes the following in the definition of gross income:
Gross income means all income from whatever source derived, including (but not limited
to) the following items:
(1) Compensation for services, including fees, commissions, fringe benefits, and similar
items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends; etc.

Nowadays, most people think of income being money. However, income can be in the
form of services or items of value. Therefore, even in a barter exchange, the item
received is the income.

Now let’s find some examples of income in the scriptures.

Wages for services rendered:

Genesis 31:41 (KJV)

41
Thus have I been twenty years in thy house; I served thee fourteen years for thy two
daughters, and six years for thy cattle: and thou hast changed my wages ten times.

Exodus 2:9 (KJV)

9
And Pharaoh’s daughter said unto her, Take this child away, and nurse it for me, and I
will give thee thy wages. And the woman took the child, and nursed it.

Jeremiah 22:13 (KJV)

13
Woe unto him that buildeth his house by unrighteousness, and his chambers by wrong;
that useth his neighbour’s service without wages, and giveth him not for his work;

5
Interest on loans:

Exodus 22:25 (KJV)

25
If thou lend money to any of my people that is poor by thee, thou shalt not be to him as
an usurer, neither shalt thou lay upon him usury.

Leviticus 25:36 (KJV)

36
Take thou no usury of him, or increase: but fear thy God; that thy brother may live with
thee.

Sale or purchase of property, crops, and animals:

Genesis 23:15-16 (KJV)

15
My lord, hearken unto me: the land is worth four hundred shekels of silver; what is that
betwixt me and thee? bury therefore thy dead.
16
And Abraham hearkened unto Ephron; and Abraham weighed to Ephron the silver,
which he had named in the audience of the sons of Heth, four hundred shekels of silver,
current money with the merchant.

In Genesis 23:15-16 we see that Abraham purchased land with money.

Deuteronomy 14:24-26 (KJV)

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:
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:
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,

In Deuteronomy 14:25-26 we see that they had a marketing system where they could sell
and buy animals and food from crops.

So even though the KJV of the Bible does not use the word “income,” we find several
verses that show they did, in fact, have income, and they had money. Taxes had to be
paid with money.

Matthew 17:27 (KJV)

27
Notwithstanding, lest we should offend them, go thou to the sea, and cast an hook, and
take up the fish that first cometh up; and when thou hast opened his mouth, thou shalt
find a piece of money: that take, and give unto them for me and thee.

Therefore, I have plainly shown that in biblical times, they had money, income, and
markets to buy and sell goods.

6
Definition of assets from Webster’s Dictionary:
as·set, n.
1. a useful and desirable thing or quality: Organizational ability is an asset.
2. a single item of ownership having exchange value.
3. assets,
a. items of ownership convertible into cash; total resources of a person or
business, as cash, notes and accounts receivable, securities, inventories, goodwill,
fixtures, machinery, or real estate (opposed to liabilities).
b. Accounting. the items detailed on a balance sheet, esp. in relation to liabilities
and capital.
c. all property available for the payment of debts, esp. of a bankrupt or insolvent
firm or person.
d. Law. property in the hands of an heir, executor, or administrator, that is
sufficient to pay the debts or legacies of a deceased person.

Based on the above definition, we can see that some examples of assets would include
cash, securities, inventories, land, buildings, equipment, etc.

Now let’s see if we can classify some items as either assets or income.

Wages of a Carpenter – Are wages income? Yes, wages are payment or compensation
received for services rendered. If the wages are paid in money, the money then becomes
an asset since cash is an asset by definition.

A Rental House – Is the house income? Definitely not. The house isn’t a payment or
compensation. Since the house is property, a building, it is classifed as an asset. Rents
received from renting the house would be the income.

Trees – Trees do not represent a payment of any kind and just don’t fit the definition of
income in any way. Do trees qualify as assets? Yes, they are property of a person or
business. The sale or exchange of a tree would create income.

Fruit (from a tree) – Is the fruit from a tree income? No. Again, the fruit is not a
payment or compensation. Fruit would be classified as an asset because it is property,
and most likely a part of inventory of a business. The sale or exchange of the fruit would
create income.

Cattle – Are the animals income? No, they are not a payment or compensation. The
animals are property of a person or business, and therefore would be classified as assets.
The sale or exchange of the animals would result in income.

Now let’s start our study of the tithe.

7
ABRAHAM'S TITHE

In the Old Testament, Book of Genesis, Chapter 14, we first find the subject of tithing.
Many pastors use this text as an example to show that tithing existed as far back as
Genesis and that it sets the standard for all time.

The Holy Bible, King James Version

Genesis 14:8-24 (KJV)
8
And there went out the king of Sodom, and the king of Gomorrah, and the king of
Admah, and the king of Zeboiim, and the king of Bela (the same is Zoar;) and they joined
battle with them in the vale of Siddim;
9
With Chedorlaomer the king of Elam, and with Tidal king of nations, and Amraphel
king of Shinar, and Arioch king of Ellasar; four kings with five.
10
And the vale of Siddim was full of slimepits; and the kings of Sodom and Gomorrah
fled, and fell there; and they that remained fled to the mountain.
11
And they took all the goods of Sodom and Gomorrah, and all their victuals, and went
their way.
12
And they took Lot, Abram’s brother’s son, who dwelt in Sodom, and his goods, and
departed.
13
And there came one that had escaped, and told Abram the Hebrew; for he dwelt in the
plain of Mamre the Amorite, brother of Eshcol, and brother of Aner: and these were
confederate with Abram.
14
And when Abram heard that his brother was taken captive, he armed his trained
servants, born in his own house, three hundred and eighteen, and pursued them unto Dan.
15
And he divided himself against them, he and his servants, by night, and smote them,
and pursued them unto Hobah, which is on the left hand of Damascus.
16
And he brought back all the goods, and also brought again his brother Lot, and his
goods, and the women also, and the people.
17
And the king of Sodom went out to meet him after his return from the slaughter of
Chedorlaomer, and of the kings that were with him, at the valley of Shaveh, which is the
king’s dale.
18
And Melchizedek king of Salem brought forth bread and wine: and he was the priest of
the most high God.
19
And he blessed him, and said, Blessed be Abram of the most high God, possessor of
heaven and earth:
20
And blessed be the most high God, which hath delivered thine enemies into thy hand.
And he gave him tithes of all.
21
And the king of Sodom said unto Abram, Give me the persons, and take the goods to
thyself.
22
And Abram said to the king of Sodom, I have lift up mine hand unto the LORD, the
most high God, the possessor of heaven and earth,
23
That I will not take from a thread even to a shoelatchet, and that I will not take any
thing that is thine, lest thou shouldest say, I have made Abram rich:
24
Save only that which the young men have eaten, and the portion of the men which went
with me, Aner, Eshcol, and Mamre; let them take their portion.

8
Notice in verse 20 "And he gave him tithes of all." First we must remember that the
definition of tithes in Genesis is a mathematical term, and simply means a tenth. In fact,
below I have verse 20 from two later versions of the bible:

Revised Standard Version of the Bible - Genesis [Link]

20
and blessed be God Most High, who has delivered your enemies into your hand!” And
Abram gave him a tenth of everything.

The Holy Bible, New International Version - Genesis [Link]

20
And blessed be God Most High, who delivered your enemies into your hand.” Then
Abram gave him a tenth of everything.

Next, when the scripture says he gave tithes of all, or a tenth of everything, we have to
look at what the scriptures are talking about. In this case, war spoils. We see this stated
again in Hebrews 7:4.

The Holy Bible, King James Version - Hebrews [Link]

4
Now consider how great this man was, unto whom even the patriarch Abraham gave the
tenth of the spoils.

Notice that the KJV uses the word tenth instead of tithe in Hebrews 7:4.

Abraham gave to King Melchizedek ten percent of the war spoils. Note that he gave the
rest to the King of Sodom. Abraham kept nothing for himself.

Abraham did NOT give ten percent of his income, or ten percent of all he owned. He
gave ten percent of the war spoils that he, himself, said didn't belong to him. He gave
nothing of his own.

The scripture does not tell us that Abraham was required to tithe, or give a tenth, of the
war spoils. Whether a gift or not, Abraham said the goods didn't belong to him, and he
kept nothing for himself.

There is nothing in the scripture to indicate this event has anything to do with the New
Testament Church. It was a one-time event. There is no evidence in the scriptures to
show that Abraham ever tithed before or after this event. Therefore, I believe it is wrong
to use this example to show that tithing had been established before the law and
therefore, was brought into the New Testament. Since Abraham gave nothing of his own,
it is wrong to pull the concept of the tithe out of context and now apply it to one's own
income or property.

Later in this book I will show you the Hebrew and Greek words that I believe prove that
Abraham’s “tithe” was, in fact, a free-will gift.

9
JACOB'S VOW TO TITHE

The second event in the Bible that many relate to the tithe is Jacob's vow to give a tenth
in Genesis.

The Holy Bible, King James Version - Genesis 28:10-22:

10
And Jacob went out from Beersheba, and went toward Haran.
11
And he lighted upon a certain place, and tarried there all night, because the sun was set;
and he took of the stones of that place, and put them for his pillows, and lay down in that
place to sleep.
12
And he dreamed, and behold a ladder set up on the earth, and the top of it reached to
heaven: and behold the angels of God ascending and descending on it.
13
And, behold, the LORD stood above it, and said, I am the LORD God of Abraham thy
father, and the God of Isaac: the land whereon thou liest, to thee will I give it, and to thy
seed;
14
And thy seed shall be as the dust of the earth, and thou shalt spread abroad to the west,
and to the east, and to the north, and to the south: and in thee and in thy seed shall all the
families of the earth be blessed.
15
And, behold, I am with thee, and will keep thee in all places whither thou goest, and
will bring thee again into this land; for I will not leave thee, until I have done that which
I have spoken to thee of.
16
And Jacob awaked out of his sleep, and he said, Surely the LORD is in this place; and I
knew it not.
17
And he was afraid, and said, How dreadful is this place! this is none other but the house
of God, and this is the gate of heaven.
18
And Jacob rose up early in the morning, and took the stone that he had put for his
pillows, and set it up for a pillar, and poured oil upon the top of it.
19
And he called the name of that place Bethel: but the name of that city was called Luz at
the first.
20
And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way
that I go, and will give me bread to eat, and raiment to put on,
21
So that I come again to my father’s house in peace; then shall the LORD be my God:
22
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.

Jacob promised to give to God a tenth of all his possessions on the condition that God
must first bless him, and then bring him back to his father's house in peace. Jacob set the
conditions, not God. Jacob was the grandson of Abraham, and being a man of God,
certainly would have known if tithing was required and not set any conditions for God to
meet before tithing. There is no indication anywhere in the Bible whether Jacob actually
gave this tenth or not, or who he would have given the tenth to, and there is no other
example given where Jacob tithed (gave a tenth).

Since God did not require Jacob to give a tenth, this cannot be used to show that tithing
was already established and required. This event set conditions that God must meet
before Jacob would give a tenth which is not an example for the Christian to follow.

10
THE LEVITICAL TITHE - BACKGROUND

In order to understand the Levitical tithe, it is necessary to understand the background

leading up to the command.

TO THE PROMISED LAND

Genesis 12:1-3 (NIV):

1
The LORD had said to Abram, “Leave your country, your people and your father’s
household and go to the land I will show you.
2
“I will make you into a great nation and I will bless you; I will make your name great,
and you will be a blessing.
3
I will bless those who bless you, and whoever curses you I will curse; and all peoples on
earth will be blessed through you.”

Genesis 49:1-2 (NIV):

1
Then Jacob called for his sons and said: “Gather around so I can tell you what will
happen to you in days to come.
2
“Assemble and listen, sons of Jacob; listen to your father Israel.

Jacob had twelve sons. Their families and decendents were known as the Twelve Tribes
of Israel. These are the children of Israel that left Egypt to go to the promised land.

Exodus 12:40-41 (NIV):

40
Now the length of time the Israelite people lived in Egypt was 430 years.
41
At the end of the 430 years, to the very day, all the LORD’S divisions left Egypt.

Leviticus 20:22-24 (NIV):

22
“‘Keep all my decrees and laws and follow them, so that the land where I am bringing
you to live may not vomit you out.
23
You must not live according to the customs of the nations I am going to drive out
before you. Because they did all these things, I abhorred them.
24
But I said to you, “You will possess their land; I will give it to you as an inheritance, a
land flowing with milk and honey.” I am the LORD your God, who has set you apart
from the nations.

Numbers 18:21 (NIV):

21
“I give to the Levites all the tithes in Israel as their inheritance in return for the work
they do while serving at the Tent of Meeting.

In other words, the Twelve Tribes of Israel were to get an inheritance when they reached
the promised land. Eleven of the Tribes would inherit the land, and the Tribe of Levi
would inherit the tithes.

11
THE LEVITICAL TITHE

In the Book of Leviticus that we find where the church has patterned their teaching of
tithing today.

Leviticus 27:30-34 (KJV)

30
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.
31
And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part
thereof.
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.
33
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.
34
These are the commandments, which the LORD commanded Moses for the children of
Israel in mount Sinai.

Now let’s take one verse at a time and determine whether the tithe was on income or
assets.
30
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.

The grain from the soil or fruit from the trees would be classified as assets. The sale or
exchange of these items would result in income.
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.

The animals tithed are also classifed as assets. The sale or exchange of the animals
would result in income.

Therefore, it is plain to see, by definition, not interpretation, God’s command to tithe was
on assets, not income. I have already shown that they had money, income, and markets to
buy and sell.

Notice also that the tithe was a tenth of the crops, not the first tenth, and that it was on
every tenth animal that passed under the shepherd’s rod, not the first. Nowhere in the
scriptures did God ever command tithing to be on the first ten percent.

My research reveals that in the nineteenth century, church leaders were saying that the
crops and animals was the income of the Israelites. That was a false premise that led to
the false conclusion that Israelites tithed on their income. There is no example in the
scriptures where God required anyone to tithe on income.

12
To make matters worse, the assets that God required to be tithed came from God, not
man. The crops and animals were miracles of God, not from the labor of man. God
wasn’t commanding to pay back to Him a tenth of what man created or earned. The false
conclusion that tithing was on income resulted in a complete misunderstanding of what
God’s tithe was all about.

Church leaders have essentially diluted the tithe from God’s miracles to man’s
achievements. In other words, in the tithing formula, man has replaced God with
himself!

In the Book of Numbers, chapter 18, that we find the ordinance of tithing. To learn more,
study the entire chapter.

Numbers 18:23 (KJV)

23
But the Levites shall do the service of the tabernacle of the congregation, and they shall
bear their iniquity: it shall be a statute for ever throughout your generations, that among
the children of Israel they have no inheritance.
24
But the tithes of the children of Israel, which they offer as an heave offering unto the
LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the
children of Israel they shall have no inheritance.
25
And the LORD spake unto Moses, saying,
26
Thus speak unto the Levites, and say unto them, When ye take of the children of Israel
the tithes which I have given you from them for your inheritance, then ye shall offer up
an heave offering of it for the LORD, even a tenth part of the tithe.
27
And this your heave offering shall be reckoned unto you, as though it were the corn of
the threshingfloor, and as the fulness of the winepress.
28
Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye
receive of the children of Israel; and ye shall give thereof the LORD’S heave offering to
Aaron the priest.

So the tithes were paid to The Lord, and The Lord gave the tithes to the Levites, who in
turn, would have no inheritance; they could not own any land.

Nehemiah 10:37-38 (KJV)

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.
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.

In Nehemiah 10:37 we learn that the firstfruits were taken to the temple for the priests,
and the tithes were taken to the Levites who lived in the Levitical cities. Therefore, it has
been established that firstfruits have nothing to do with the tithe.

13
In Nehemiah 10:38 we learn that the Levites would take a tithe of the tithe to the temple.
It is this tithe, the tithe from the Levites, that went to the storehouse, not the tithe from
the people. This is important to remember when we study Malachi 3:10.

THE LEVITES

Levite - A descendant of the tribe of Levi.

The Levitical order consisted of all the descendants of Levi's three sons, and Aaron and
his decendents constituted the priestly order.

Numbers 3:11-13 (NIV):

11
The LORD also said to Moses,
12
“I have taken the Levites from among the Israelites in place of the first male offspring
of every Israelite woman. The Levites are mine,
13
for all the firstborn are mine. When I struck down all the firstborn in Egypt, I set apart
for myself every firstborn in Israel, whether man or animal. They are to be mine. I am the
LORD.”

Numbers 4:46-49 (NIV):

46
So Moses, Aaron and the leaders of Israel counted all the Levites by their clans and
families.
47
All the men from thirty to fifty years of age who came to do the work of serving and
carrying the Tent of Meeting
48
numbered 8,580.
49
At the LORD’S command through Moses, each was assigned his work and told what to
carry.
Thus they were counted, as the LORD commanded Moses.

Numbers 8:5-8 (NIV):

5
The LORD said to Moses:
6
“Take the Levites from among the other Israelites and make them ceremonially clean.
7
To purify them, do this: Sprinkle the water of cleansing on them; then have them shave
their whole bodies and wash their clothes, and so purify themselves.
8
Have them take a young bull with its grain offering of fine flour mixed with oil; then
you are to take a second young bull for a sin offering.

Numbers 8:23-26 (NIV):

23
The LORD said to Moses,
24
“This applies to the Levites: Men twenty-five years old or more shall come to take part
in the work at the Tent of Meeting,
25
but at the age of fifty, they must retire from their regular service and work no longer.
26
They may assist their brothers in performing their duties at the Tent of Meeting, but
they themselves must not do the work. This, then, is how you are to assign the
responsibilities of the Levites.”

14
Some say that today's ministers or church workers have taken the place of the Levites and
therefore can receive the tithe. But the scriptures are clear. The Word of God says that
only male Levites could work in the temple, only after they had gone through a cleansing
ritual, and only after they reach the age of 25, and not after they reach the age of 50.

MALACHI - ROBBING GOD

Many tithing teachers say that if you don't bring a tithe of your gross income to the
church you are robbing God. Let's take a close look at the scripture.

Malachi chapter 3 verses 8-10 (KJV):

8
Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee?
In tithes and offerings.
9
Ye are cursed with a curse: for ye have robbed me, even this whole nation.
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.

Who is being addressed in Malachi 3:8-10? Is it the people as the tithing teachers say, or
is it the priests?

We need to study the entire Book of Malachi rather than take a few verses out of context.
By the time we get to verse 6 in chapter 1, we see it is the priests that are being addressed
at that point.

Malachi 1:6 (KJV):

6
A son honoureth his father, and a servant his master: if then I be a father, where is mine
honour? and if I be a master, where is my fear? saith the LORD of hosts unto you, O
priests, that despise my name. And ye say, Wherein have we despised thy name?

In both chapters 1 and 2 of Malachi there is a conversation going on between God and
the priests. Every time the word "you" is used, it is referring to the priests. Chapter 3
continues with this conversation. In verse 5 God says "And I will come near to you to
judgment….."

In the Old Testament, during this period of time and generally speaking, only the priests
could get near to God. It is only in the New Testament that born again believers, you and
I, can get close to God. So up to chapter 3 verse 5, God is speaking to the priests. The
word "you" is still referring to the priests. There is nothing in the scripture to indicate this
changes when you get to verse 8. But that's not all.

Malachi chapter 1 verse 14 (NIV) reads:

14
“Cursed is the cheat who has an acceptable male in his flock and vows to give it, but
then sacrifices a blemished animal to the Lord. For I am a great king,” says the LORD
Almighty, “and my name is to be feared among the nations.

15
Remember we learned that in Numbers chapter 18, God said one tenth of the tithe was to
be given to the priests for an offering to The Lord. Malachi 1:14 shows that the priests
gave the worst of the tithe to God instead of the best. Thus we have the robbing God of
offerings mentioned in Malachi chapter 3 verse 8.

Now let's look at Nehemiah chapter 13 verse 10 (NIV):

10
I also learned that the portions assigned to the Levites had not been given to them, and
that all the Levites and singers responsible for the service had gone back to their own
fields.

I believe this verse is telling us that the priests stole the Levites portion of the tithe;
therefore, they had no food to eat at the temple, and they went back to their own fields.
We must interpret this verse in this way because nowhere does it say that the priests had
also left the temple. The priests had the food. Read chapter 13 of Nehemiah to get the
complete picture.

So Malachi 1:14 shows the priests robbed God of the offerings, and Nehemiah 13:10
shows the priests robbed God of the tithes.

Next, in Malachi 3:10 God says to bring all the tithes to the storehouse. The people took
the tithes to the Levites who lived in the Levitical cities, not to the temple. The Levites
took the required tithe of the tithe to the temple. Only those tithes ever made it to the
temple. The priests then took those tithes to the storehouse. It only makes sense if God is
speaking to the priests in this verse.

Therefore, I believe that the evidence shows that Malachi 3:8-10 is being addressed to the
priests, not the people.

TRANSITION FROM THE OLD TESTAMENT TO THE NEW TESTAMENT

Let's look at Matthew 26:26-28 (KJV):

26
And as they were eating, Jesus took bread, and blessed it, and brake it, and gave it to the
disciples, and said, Take, eat; this is my body.
27
And he took the cup, and gave thanks, and gave it to them, saying, Drink ye all of it;
28
For this is my blood of the new testament, which is shed for many for the remission of
sins.

Jesus himself said "For this is my blood of the new testament, which is shed…" Since the
blood of Jesus hadn't yet been shed, he was prophesying, or telling them what was to
come.

And Hebrews 9:16-17 (KJV):

16
For where a testament is, there must also of necessity be the death of the testator.
17
For a testament is of force after men are dead: otherwise it is of no strength at all while
the testator liveth.

16
Therefore you must be careful when reading the four gospels (Matthew, Mark, Luke, and
John) as they took place during the Old Testament up until the death of Jesus. Jesus was
born, lived, and died under the Old Testament. Jesus, Himself, was under the law. Jesus
lived the law, taught the law, and prophesied that which was coming.

Hebrews 8:13 (KJV):

13
In that he saith, A new covenant, he hath made the first old. Now that which decayeth
and waxeth old is ready to vanish away.

THE SIGNIFICANCE OF THE NEW TESTAMENT:

Colossians 2:13-17 (KJV):

13
And you, being dead in your sins and the uncircumcision of your flesh, hath he
quickened together with him, having forgiven you all trespasses;
14
Blotting out the handwriting of ordinances that was against us, which was contrary to
us, and took it out of the way, nailing it to his cross;
15
And having spoiled principalities and powers, he made a show of them openly,
triumphing over them in it.
16
Let no man therefore judge you in meat, or in drink, or in respect of an holyday, or of
the new moon, or of the sabbath days:
17
Which are a shadow of things to come; but the body is of Christ.

This shows that the written code (the law) was cancelled. In Verse 16 this is repeated by
"do not let anyone judge you by what you eat or drink, .......... or a Sabbath day." Verse
17 explains that these laws were "a shadow of the things that were to come," again
showing that the laws were done away with. The word "shadow" was translated from the
Greek word "skia" which means darkness of error.

Galatians 5:18 (KJV):

18
But if ye be led of the Spirit, ye are not under the law.

Galatians 5:18 shows that the law is no longer needed. When you have the spirit to guide,
and you have love in your heart, you are at a higher standard than any law. With love in
your heart, you won't want to kill, steal, etc. etc.

Hebrews 8:6, 7, 13 (KJV):

6
But now hath he obtained a more excellent ministry, by how much also he is the
mediator of a better covenant, which was established upon better promises.
7
For if that first covenant had been faultless, then should no place have been sought for
the second.
13
In that he saith, A new covenant, he hath made the first old. Now that which decayeth
and waxeth old is ready to vanish away.

The Old Covenant didn't work. Tithing didn't work. Tithing was part of the Old Covenant
law that ended when Jesus died on the cross.

17
Galatians 3:19 (KJV):
19
Wherefore then serveth the law? It was added because of transgressions, till the seed
should come to whom the promise was made; and it was ordained by angels in the hand
of a mediator.

Until the Seed to whom the promise referred had come. In other words, until Jesus came
and fulfilled the law.

Galatians 3:23-25 (KJV):

23
But before faith came, we were kept under the law, shut up unto the faith which should
afterwards be revealed.
24
Wherefore the law was our schoolmaster to bring us unto Christ, that we might be
justified by faith.
25
But after that faith is come, we are no longer under a schoolmaster.

Galatians 3:10-14 (KJV):

10
For as many as are of the works of the law are under the curse: for it is written, Cursed
is every one that continueth not in all things which are written in the book of the law to
do them.
11
But that no man is justified by the law in the sight of God, it is evident: for, The just
shall live by faith.
12
And the law is not of faith: but, The man that doeth them shall live in them.
13
Christ hath redeemed us from the curse of the law, being made a curse for us: for it is
written, Cursed is every one that hangeth on a tree:
14
That the blessing of Abraham might come on the Gentiles through Jesus Christ; that we
might receive the promise of the Spirit through faith.

Matthew 23:23 (KJV) reads:

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.

Many believe that Matthew 23:23 shows that tithing is still required in the New
Testament. This is a common mistake made by those who are confused as to when the
New Testament begins. Jesus was speaking to the law keepers who were still under the
Old Covenant law.

The Holy Bible is broken down into the Books of the Old Testament and the Books of
the New Testament. Here's where the confusion comes in. Too many people believe that
the New Testament begins with the first book in the New Testament, which is the Book
of Matthew. The fact is, the New Testament doesn't begin until after Jesus died on the
cross, which is near the end of Matthew. Matthew 23:23 is still the Old Testament.

The law ended at the cross. Tithing was part of that law; therefore, the law, or command
to tithe, ended at the cross.

18
OUTSIDE THE LAW - ABRAHAM'S TITHE

We previously studied Genesis 14:8-24. In this part, we are going to focus our attention
on Genesis 14:20.

Strong’s Exhaustive Concordance

Genesis 14:20 (KJV):
20
And blessedH1288 be the mostH5945 highH5945 GodH410, whichH834 hath deliveredH4042 thine
enemiesH6862 into thy handH3027. And he gaveH5414 him tithesH4643 of allH3605.

Title: Strongs Hebrew and Greek Dictionaries

Author: Strong, James (1822-1894)

H4643
øN ò î øN ò î äø N ò î
ma€a s e r ma€a s ar ma€as ra h
mah-as-ayr', mah-as-ar', mah-as-raw'
From H6240; a tenth; especially a tithe:—tenth (part), tithe (-ing).

Notice the definition is strickly a tenth, or tenth part. Tithes in this verse is a
mathematical term, not a religious term.

Now let's look at the definition of gave:

Title: Strongs Hebrew and Greek Dictionaries

Author: Strong, James (1822-1894)

H5414
ïú ð
na than
naw-than'
A primitive root; to give, used with great latitude of application (put, make,
etc.):—add, apply, appoint, ascribe, assign, X avenge, X be ([healed]), bestow,
bring (forth, hither), cast, cause, charge, come, commit consider, count, + cry,
deliver (up), direct, distribute do, X doubtless, X without fail, fasten, frame, X
get, give (forth, over, up), grant, hang (up), X have, X indeed, lay (unto charge,
up), (give) leave, lend, let (out), + lie, lift up, make, + O that, occupy, offer,
ordain, pay, perform, place, pour, print, X pull, put (forth), recompense, render,
requite, restore, send (out), set (forth), shew, shoot forth (up). + sing, + slander,
strike, [sub-] mit, suffer, X surely, X take, thrust, trade, turn, utter, + weep, X
willingly, + withdraw, + would (to) God, yield.

19
Note that the Hebrew word could have been translated into the word pay, but the King
James Version chose the word give as being the most accurate translation. Abraham gave
him tithes, not paid him tithes. There is nothing in the scriptures to indicated that
Abraham was obligated, or required, to pay a tenth. This is very important as we will see
later.

Abraham's tithe is referenced in the New Testament in Hebrews:

Strong’s Exhaustive Concordance

Hebrews 7:2, 4 (KJV):
2
To whomG3739 alsoG2532 AbrahamG11 gave a tenthG1181 partG3307 of allG3956; firstG4412 being by
interpretationG2059 KingG935 of righteousnessG1343, and afterG1899 that alsoG2532 KingG935 of
SalemG4532, whichG3739 is, KingG935 of peaceG1515;
4
NowG1161 considerG2334 howG4080 greatG4080 thisG3778 man was, unto whomG3739 evenG2532 the
patriarchG3966 AbrahamG11 gaveG1325 the tenthG1181 of the spoilsG205.

Notice in verse 2 the word gave is again used. In verse 3 the word gave is also used and
is defined below:

Title: Strongs Hebrew and Greek Dictionaries

Author: Strong, James (1822-1894)

G1325
äßäùìé
dido mi
did'-o-mee
A prolonged form of a primary verb (which is used as an alternate in most of
the tenses); to give (used in a very wide application, properly or by implication,
literally or figuratively; greatly modified by the connection):—adventure,
bestow, bring forth, commit, deliver (up), give, grant, hinder, make, minister,
number, offer, have power, put, receive, set, shew, smite (+ with the hand), strike
(+ with the palm of the hand), suffer, take, utter, yield.

Notice this time the word pay isn't even an option. Hebrews 7:2 and 4 corroborate the use
of the word gave in Genesis:14:20.

Now let's look at the definition of the word tenth as used in both verses:

20
Title: Strongs Hebrew and Greek Dictionaries
Author: Strong, James (1822-1894)

G1181
äåêÜôç
dekate
dek-at'-ay
Feminine of G1182; a tenth, that is, as a percentage or (technically) tithe:—
tenth (part), tithe.

Again, the tenth is a mathematical term only.

Now let's contrast the above to:

Strong’s Exhaustive Concordance

Hebrews 7:9 (KJV):
9
And as I may soG5613 sayG2031-G2036, LeviG3017 alsoG2532, whoG3588 receivethG2983 tithesG1183,
payedG1183 tithesG1183 in AbrahamG11.

Notice is verse 9 the word payed tithes is used, not give tithes. Verse 9 is referring to the
Levites paying the Levitical tithe, which was law. You pay to satisfy a debt. This is a
major point in your studies. See the definition below:

Title: Strongs Hebrew and Greek Dictionaries

Author: Strong, James (1822-1894)

G1183
äåêáôüù
dekatoo
dek-at-o'-o
From G1181; to tithe, that is, to give or take a tenth:—pay (receive) tithes.

The King James Version chose the word payed in verse 9 as the most accurate
translation.

At this point in our study, we learned that Abraham gave the tithe, and that the Levites
paid the tithe. This will become even more clear later in this study.

21
OUTSIDE THE LAW - JACOB'S VOW TO TITHE

We previously studied Genesis 28:10-22. In this part, we are going to focus our attention
on Genesis 28:22.

Strong’s Exhaustive Concordance

Genesis 28:22 (KJV):
22
And thisH2063 stoneH68, whichH834 I have setH7760 for a pillarH4676, shall be God’sH430
houseH1004: and of allH3605 that thou shalt giveH5414 me I will surely give the tenthH6237 unto
thee.

Let's look at the definition of the first give in this verse:

Title: Strongs Hebrew and Greek Dictionaries

Author: Strong, James (1822-1894)

H5414
ïú ð
na than
naw-than'
A primitive root; to give, used with great latitude of application (put, make,
etc.):—add, apply, appoint, ascribe, assign, X avenge, X be ([healed]), bestow,
bring (forth, hither), cast, cause, charge, come, commit consider, count, + cry,
deliver (up), direct, distribute do, X doubtless, X without fail, fasten, frame, X
get, give (forth, over, up), grant, hang (up), X have, X indeed, lay (unto charge,
up), (give) leave, lend, let (out), + lie, lift up, make, + O that, occupy, offer,
ordain, pay, perform, place, pour, print, X pull, put (forth), recompense, render,
requite, restore, send (out), set (forth), shew, shoot forth (up). + sing, + slander,
strike, [sub-] mit, suffer, X surely, X take, thrust, trade, turn, utter, + weep, X
willingly, + withdraw, + would (to) God, yield.

This is the same definition given for Abraham's tithe in Genesis 14:20. In this case, we
are talking about God giving to Abraham which, obviously was not required.

The phrase "surely give the tenth" is translated from:

22
Title: Strongs Hebrew and Greek Dictionaries
Author: Strong, James (1822-1894)

H6237
øN ò
€a s ar
aw-sar'
A primitive root (identical with H6238); to accumulate; but used only as
denominative from H6235; to tithe, that is, take or give a tenth:— X surely, give
(take) the tenth, (have, take) tithe (-ing, -s), X truly.

Again, the word give is used. Jacob's vow to tithe was voluntary, not required.

MATTHEW 23:23

As we previously learned, Matthew 23:23 is referring to the law; therefore, it does not
apply to the New Covenant, or Christian Church. But the verse is important as you will
see below.

Strong’s Exhaustive Concordance

Matthew 23:23 (KJV):

23
WoeG3759 unto you, scribesG1122 and PhariseesG5330, hypocritesG5273! for ye payG586 titheG586
of mintG2238 and aniseG432 and cumminG2951, and have omittedG863 the weightierG926 matters
of the lawG3551, judgmentG2920, mercyG1656, and faithG4102: theseG5023 oughtG1163 ye to have
doneG4160, and not to leaveG863 the otherG2548 undone.

The phrase "pay tithe" comes from the Greek word and definition below:

Title: Strongs Hebrew and Greek Dictionaries

Author: Strong, James (1822-1894)

G586
Pðïäåêáôüù
apodekatoo
ap-od-ek-at-o'-o
From G575 and G1183; to tithe (as debtor or creditor):—(give, pay, take)
tithe.

23
In Matthew 23:23 Jesus is talking to the scribes and Pharisees regarding the Levitical
tithe, or the Lord's Tithe, the command to tithe; thus, this tithe was required by law.
Notice Jesus says ye pay tithe, not give tithe. Notice the definition says to tithe as a
debtor or creditor; in this case, you pay as the debtor. This is in sharp contrast to
Abraham's tithe, and Jacob's vow to tithe, which were given, not paid.

To properly interpret these scriptures, we must pay strict attention to whether the Kings
James Version has chosen the word give, or the word pay. We must honor the choice of
words chosen by the Kings James Version of the Holy Bible if we are going to use it as
the authoritative translation of the scriptures. We can't substitute give for pay, or pay for
give. It's imperative that we interpret the scriptures as written, not as we think they
should have been written.

24
THE OTHER TITHES

So far we have discussed the first tithe, or the Levitical tithe, in detail. This is the tithe
churches use today to pattern their teaching after. This tithe is also referred to as The
Lord’s Tithe.

The second tithe is called the festival tithe, or the feast tithe. This tithe was brought once
a year to the streets of Jerusalem during the three-annual feast, and it was eaten in the
streets of Jerusalem by all the people, as a potluck, and they shared it with strangers and
the Levites and the priests.

The Holy Bible, New International Version - Deuteronomy 14:22-27:

22
Be sure to set aside a tenth of all that your fields produce each year.
23
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.
24
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),
25
then exchange your tithe for silver, and take the silver with you and go to the place the
LORD your God will choose.
26
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.
27
And do not neglect the Levites living in your towns, for they have no allotment or
inheritance of their own.

The second tithe is a ceremonial tithe and differs in that it consists of a tenth of the crops,
and the firstborn of the herds and flocks. This tithe also proves they had markets and
income since verses 24-26 say to exchange (sell) the items for silver (KJV uses the word
money), and then use the silver (money) to buy the food and drink for the festival.

A third tithe is called the poor tithe, or the three-year tithe. Every third year the people
were commanded to keep a third tithe at the homes of the individual Israelites, and they
shared them with the poor and the Levites as they came around to their homes. Since this
tithe is not a ceremonial tithe, why do tithing teachers ignore this tithe?

The Holy Bible, New International Version - Deuteronomy 14:28-29:

28
At the end of every three years, bring all the tithes of that year’s produce and store it in
your towns,
29
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.

25
Let's take a look at Leviticus 25:3-7 (NIV):
3
For six years sow your fields, and for six years prune your vineyards and gather their
crops.
4
But in the seventh year the land is to have a sabbath of rest, a sabbath to the LORD. Do
not sow your fields or prune your vineyards.
5
Do not reap what grows of itself or harvest the grapes of your untended vines. The land
is to have a year of rest.
6
Whatever the land yields during the sabbath year will be food for you—for yourself,
your manservant and maidservant, and the hired worker and temporary resident who live
among you,
7
as well as for your livestock and the wild animals in your land. Whatever the land
produces may be eaten.

According to the above, crops were not harvested and, therefore, could not be tithed
every seventh year. Why do preachers ignore these verses in the Word of God?

Various kings and other leaders also instituted their own tithes and made them law.

26
CHURCH HISTORY OF TITHING

A study of church history will show that at some point, probably around the year 600, the
churches brought back the teaching of tithing, but only as voluntary giving, and still just
on the crops, herds, and flocks, right out of the Old Testament. Since they didn't teach it
as a "biblical tithe," they were able to change the rules to make it fit the needs of the
church. By the middle of the 13th century, the Church's claim to tithes was extended to
include the poultry of the yard and the cattle of the stall, to the catch of fish and the game
of the forests. Had tithing in the Old Testament been on everything as some have
claimed, there would have been no need to expand the definition.

My research shows that tithing was first taught and collected by churches in the United
States during the second half of the 1800s. Had tithing always been required, why was it
not until the late 1800s that the churches in the United States started collecting tithes?
And even then, the teaching of tithing was not consistent between churches. It wasn't
until recent years that churches started teaching that you tithe on your income, or gross
income.

My research shows that during the late 1800s some churches taught that men were to
tithe a larger amount than women, that no tithing was required for those under the age of
18, and once you reached the age of 65 you no longer were required to tithe. At times
tithing was based on the value of property owned. Those who didn't own property didn't
tithe. They gave freewill offerings. In one case I found the church council members voted
to change tithing to income because it would bring in 2.6 times as much money. The
problem is, all this was taught as biblical.

In many cases, if not most, today's tithing teacher is merely teaching was he/she was
taught. Many who later do their own in-depth research have repented and no longer teach
that tithing is required today.

For those interested in the history of the Christian church, you may want to read the
book, HISTORY OF THE CHRISTIAN CHURCH by Philip Schaff.

27
CONCLUSION:

Abraham gave a free-will gift amounting to ten percent of the war spoils. There was no
debtor-creditor relationship; therefore, it was free-will and not required. Jacob's vow to
tithe was also voluntary. There is nothing in the scriptures to indicate there was any
obligation for either Abraham or Jacob to tithe. Therefore, if you bring either or both of
these two examples forward into the New Testament, at most it only shows an example
of free-will giving. But neither example supports spirit-lead giving as taught in the New
Testament.

The definition of tithe in Matthew 23:23, relating to an obligation to tithe, is in sharp

contrast to the definition of tithe in reference to Abraham and Jacob. The obligation to
tithe creates a debtor-creditor relationship whereas merely giving a tenth (or tithe) is
voluntary. The obligation to tithe was part of the Mosaic Law.

The law of tithing ended at the cross. The law, and everything associated with the law,
including Malachi 3:7-10, does not apply to the Christian. Nowhere in the New
Testament is a tithe, or ten percent, used as being required, or even as being used as an
example, guideline, goal to reach, or a starting point. The ten percent idea goes against
New Testament teaching.

28