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Scope of Study
The term “tithe(s)” appears in
thirty two verses in the 1769 Authorized KJV Bible. Additionally, there is one other
verse (Gen 28:22) where the word “tenth” appears and the Hebrew of this word is
translated “tithe” in Deut 14:22. For purposes of this study, we will examine
all of these verses chronologically in their historical context throughout the
Old and New testaments, and then summarize and conclude on our findings from
the historical aspect. We must look at all the Bible has to say on this subject
so that we will be fulfilling:
2Tim
3: 16 All scripture is given by inspiration of God, and is
profitable for doctrine, for reproof, for correction, for instruction in
righteousness: 17 That the man of God may be perfect, throughly furnished unto all good works.
In looking at the volume of the
Bible, we hope to be doing the following:
2Ti
2:15 Study
to shew thyself approved
unto God, a workman that needeth not to be ashamed,
rightly dividing the word of truth.
Finally, we will look at some of the
spiritual connotations from some of these historical accounts as the Bible is
set forth primarily to communicate spiritual truths via its historical
accounts:
1Cor
2: 12 Now we have received, not the spirit of the world, but the spirit
which is of God; that we might know the things that are freely given to us of
God. 13 Which things also we speak, not in the words which man’s wisdom teacheth, but which the Holy Ghost teacheth;
comparing spiritual things with spiritual.
The first instance that tithing
appears in the Bible is when Abraham met Melchizedek after he rescued Lot (around
BC 2092, See Biblical Calendar Page 12)
and offered the latter tithes of the pilferage he had received from the Kings
that were holding
Ge 14:18 And Melchizedek king of
In the above verses, there is no
injunction given to anyone to tithe. God will later comment on this event
in Hebrews 7, which we will look at later in our study.
The second mention of tithing in the
Bible occurs (in BC 1947, See Biblical
Calendar Page 13) while Jacob
(age 60 years) is intransit to Uncle Laban after he receives the Abrahamic
blessing both from Father Isaac and from God, Himself:
Ge 28:22 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.
In this passage (the Hebrew of the
word “tenth” is also translated “tithe” in Deut 14:22 and other places covered
later) we find that Jacob made a vow unto God at Bethel (House of God) to give
back to God a tenth of all that he receives from God. We do not find that Jacob
was commanded by God to do this neither do we find elsewhere in the Bible that
Jacob fulfilled this vow literally (if he did then it must not have been
important to God as He did not record it)! However, we will see later in the
spiritual depictions of tithing that the vow was fulfilled by God working
through Jacob!
The next occasion that tithing
appears, we find that it is a command for the “Children of Israel” while
they are just commencing their wilderness sojourn of 40 years after leaving
slavery in Egypt in BC 1447:
Le
27:30 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
Next, as we progress chronologically
through the scriptures, we are told the reasons for the physical tithe (it was
not for God, Himself, as He needs no physical gift from man, Mark 12:17) and
this occurred in BC 1446 when the tabernacle was erected (Ex 40:17) :
Nu 18:20 ¶ And the LORD spake unto
Aaron, Thou shalt have no inheritance in their land,
neither shalt thou have any part among them: I am
thy part and thine inheritance among the children of
Thus, verses 21, 24, and 31 show
that the physical tithes were a reward for the Levites as their physical
inheritance for their full time service in the tabernacle and because they were
not given any physical inheritance as the other tribes of Israel (see also
verse 20, where the same applies to Aaron, the High Priest, from the tribe of
Levi). Verses 22 and 23 explain that the tabernacle service was strictly for
the Levites and not for any other tribe on the penalty of death and it was a
statute for ever throughout the generations of
Then, in verses 25 through 32, we
are told that the Levites
were to offer up to God a further ten percent of the tithes that they
received from the Israelites (that is one percent of what the Israelites tithe
was eventually given to God, verse 26: “even a tenth part of
the tithe”!) which was a heave offering. This heave offering was to
be of
the best and hallowed portions and were holy things (verses 29
and 32) and would be reckoned as a replacement for the corn and wine since they
had no land inheritance as the rest of Israel (verses 27 and 30) and was to
be given to Aaron, the High Priest, the representative of God, Himself
(verse 28). Verse 31 shows that the tithes were finally to be eaten by the
Levites for their physical sustenance.
The next place that we find
“tithing” is at the end of the wilderness sojourn of forty years in early BC
1407 just as Israel are about to cross Jordan and enter Canaan, where they
would no longer need a temporary tabernacle to be moved about as when they
journeyed in the wilderness but a permanent place would be established for the
service of God and for His name. We are told that this place that God would
chose was the place that
De
12:5 ¶ But unto the place which the LORD your God shall choose out of
all your tribes to put his name there, even unto his habitation
shall ye seek, and thither thou shalt come: 6 And
thither ye shall bring your burnt offerings, and your sacrifices,
and your tithes, and heave offerings of your hand, and your vows,
and your freewill offerings, and the firstlings of your herds and of
your flocks:
De
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:
De
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: 18 But thou must eat them before the
LORD thy God in the place which the LORD thy God shall choose, thou, and
thy son, and thy daughter, and thy manservant, and thy maidservant, and the
Levite that is within thy gates: and thou shalt
rejoice before the LORD thy God in all that thou puttest
thine hands unto.
Again, the commandment of tithing
was only to the Children of
Notice also in verse 5, that apart
from the “tithe”, there were three other offerings: “burnt offerings”,
“freewill offerings” and “heave offerings”. So there were at least three types
of “offerings” that the Israelites would practice in addition to “tithing” and
then “the tithe of tithes” given to Aaron or the High Priest from the house of
Aaron was also a heave offering as we saw in Numbers 18.
Next reference to “tithing” is a
further expansion of what was given in Deuteronomy 12, again given in early BC
1407. The expansion still includes a specific place for bringing the tithe
but it also provides a practical method of executing the tithe. The Israelites
could convert the tithes to cash if the chosen place was too far to practically
transport the physical tithes of agricultural produce and livestock and then
use the cash when they arrive at the chosen place to purchase the produce and
livestock that are used for tithing:
De
14:22 ¶ Thou shalt truly tithe all the increase
of thy seed, that the field bringeth forth year by
year. 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. 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, 27 And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance
with thee.
While the tithe above was to be
yearly (see verse 22) and the purpose was the corporate worship of God, God
further introduced an additional tithe that was to be carried out at the end of
three years. These additional tithes were to be eaten within the sojourns of
the various cities and not in the particular place of the yearly tithes. The
purpose of these third-year tithes was the physical sustenance of the Levites
and for certain protected classes (strangers, fatherless, and widows) that
dwelt within the cities:
De
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: 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.
In the next “tithing” reference in
the Bible (still early BC 1407), the “third-year tithes” shows up again
and is called the “year of tithing” and if
De
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;
13 Then thou shalt say before the LORD thy God,
I have brought away the hallowed things out of mine house, and also have
given them unto the Levite, and unto the stranger, to the fatherless, and to
the widow, according to all thy commandments which thou hast commanded me: I
have not transgressed thy commandments, neither have I forgotten them:
14 I have not eaten thereof in my mourning, neither have I taken away ought
thereof for any unclean use, nor given ought thereof for
the dead: but I have hearkened to the voice of the LORD my God, and
have done according to all that thou hast commanded me. 15 Look down from
thy holy habitation, from heaven, and bless thy people
In the next case of tithing, we read
from the Prophet Amos, who prophesied in the days of Uzziah,
King of Judah, and Jeroboam II, King of Israel (around BC 767):
Am
4:4 Come to
From the context of this verse God
is chastening the
In the next chronological reference
to “tithing”, we are seeing the appointing of tithing by the command of King
Hezekiah throughout his Kingdom of Judah and for the remnants from the Kingdom
of Israel right after its destruction by Assyria around BC 710 (See Biblical Calendar Page 22):
2Ch
31: 4 Moreover he commanded the people that dwelt in
Note that verse 4 sets out that the
“tithe” was the portion for the priests and Levites! This is exactly what we
saw earlier in Numbers 18.
The Israelites brought so much
tithes that Hezekiah had to have special accommodations (storehouses, chambers)
made in the temple:
2Ch
31: 11 ¶ Then Hezekiah commanded to prepare chambers in the house of the
LORD; and they prepared them, 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 rest of chapter 31 showed the
physical distribution of the tithes among the priests and Levites according to
their genealogy, age, and courses of service. Again, this agrees perfectly with
what we saw in Numbers 18.
The next chronological reference in
regards to “tithing” is found in Malachi. From the discourse recorded in this
book, it appears that the timing of the book would be sometime just before the
time of Ezra’s return from
Mal
3:7 ¶ Even from the days of your fathers ye are gone away from mine
ordinances, and have not kept them. Return unto me, and I will return
unto you, saith the LORD of hosts. But ye said,
Wherein shall we return? 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. 11 And I will rebuke the devourer for your sakes, and he shall
not destroy the fruits of your ground; neither shall your vine cast her fruit
before the time in the field, saith the LORD of
hosts. 12 And all nations shall call you blessed: for ye shall be a
delightsome land, saith the LORD of hosts.
God would later fulfill the
re-establishing of tithes through Nehemiah, which we’ll cover now in the
following paragraph.
The next chronological reference to
“tithing” is around BC 445 (See Biblical
Calendar Page 26) when Nehemiah had rebuilt the walls of
Ne 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. 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.
Again, we see that the tithes were
for the Levites, and that “the tithe of the tithes” (i.e., 1% of the total
tithes) was brought to the Priest, the son of Aaron who was at the house of
God, representing God, Himself! Thus fulfilling what we saw in Numbers 18.
Next, also around BC 445,
as part of the jubilant dedication of the wall of
Ne 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 final chronological reference to
“tithing” in the Old Testament occurs in BC 433. Nehemiah, after a visit
to King Artaxerxes in
Neh 13:1 ¶ On that day they read in the book of Moses in the
audience of the people; and therein was found written, that the Ammonite and
the Moabite should not come into the congregation of God for ever; 2
Because they met not the children of Israel with bread and with water,
but hired Balaam against them, that he should curse them: howbeit our God
turned the curse into a blessing. 3 Now it came to pass, when they had
heard the law, that they separated from
Thus far, we have covered all Old Testament
references to “Tithing”, and where there was an injunction to be obeyed, it was
only applicable to the Children of
Next, we move into the New Testament
where the Israelites (‘Jews” in the Greek) are still under Mosaic Law until the
time of the cross when the temple veil was rent by God from top to bottom
thereby signifying the end of the temple and Jerusalem as the central place of
worship of God; Christ having made a new and living way for the elect to enter
into the Holiest of Holy, i.e. the third heaven, itself! So against this
background, the first chronological reference to tithing was made by Jesus at
the early onset of his three and a half year ministry around early AD 30:
Lu
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.
From its context and from the verse
itself, Jesus is sharply condemning the Pharisees (the religious leaders of His
church at that time!) for narrowly focusing on tithing to the exclusion of two
critical aspects of the law (judgment and the love of God). We see that Tithing
was still to be done as the Pharisees were still under the Law and temple
worship was still effective.
In the next chronological reference,
Jesus is illustrating the sin of pride and self-righteousness by way of
declaring a parable, this occurred some time in the middle of His ministry,
around late AD 31:
Lu
18: 9 ¶ And he spake this parable unto certain
which trusted in themselves that they were righteous, and despised others: 10
Two men went up into the temple to pray; the one a Pharisee, and the
other a publican. 11 The Pharisee stood and prayed thus with himself,
God, I thank thee, that I am not as other men are, extortioners,
unjust, adulterers, or even as this publican. 12 I fast twice in the
week, I give tithes of all that I possess. 13 And the publican, standing
afar off, would not lift up so much as his eyes unto heaven, but smote
upon his breast, saying, God be merciful to me a sinner. 14 I tell you,
this man went down to his house justified rather than the other: for
every one that exalteth himself shall be abased; and
he that humbleth himself shall be exalted.
Here, we see the self-righteous
Pharisee was not heard and justified by God even although he was a faithful tither thus illustrating that the practice of tithing does
not cause one to be justified. Instead, the publican (a notorious sinner) who
had never tithe or done anything worthy was heard and justified by God.
The next chronological reference
comes at the very end of Jesus’ ministry in early AD 33. In its context,
Jesus is again sharply condemning the very leaders of His church as hypocrites:
Mt
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.
This verse, though similar to Luke
11:42 which we covered above, offers further condemnation not only upon the
Pharisees but also the Scribes as well! Their offense is that they willfully
omitted in their teachings the more important aspects of God’ Law: judgment,
mercy, and faith, three critical aspects of salvation and deliberately
focused on the lesser aspect of tithing which cannot accrue salvation to
the practitioner thereof as we saw in Luke 18! No wonder Jesus had earlier told
His church leaders:
Mt
23:15 Woe unto you, scribes and Pharisees, hypocrites! for ye
compass sea and land to make one proselyte, and when he is made, ye make him
twofold more the child
of hell than yourselves.
Thus from verses 23 and 15, we
conclude that tithing was still to be done (Jesus had not yet gone to the
cross), but tithing was not as weighty a part of the law as the three critical
aspects of salvation which were neglected by the church leaders and hence their
converts were twice more the children of hell than themselves!
Our final passage dealing with
tithing and the truly first one under the New Testament Covenant is found in
Hebrews 7 and would have been written sometime (probably several years) after
the cross in the AD 33. At the outset of this study we said we would look
at this passage as it provided further commentary on Genesis 14 and
interestingly God begins with tithing in Genesis 14 with the historical
circumstances of Abraham and Melchizedek and now He ends with the same
point where he started by giving us further commentary on Abraham and
Melchizedek’s meeting, but also ties in the Levites as well as Aaron and Jesus
Christ. As we will see in the spiritual connotation portion of this study, all
of the passages that spoke of tithing in between Genesis 14 and Hebrews 7 were
mere historical events that were spiritual shadows of what God really has to
disclose in Hebrews 7. But for now let us look at the historical aspects of
Hebrews 7:
Heb
7: 1 ¶ For this Melchisedec, king of Salem,
priest of the most high God, who met Abraham returning from the slaughter of
the kings, and blessed him; 2 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; 3 Without father, without mother,
without descent, having neither beginning of days, nor end of life; but made
like unto the Son of God; abideth a priest
continually. 4 Now consider how great this man was, unto whom even
the patriarch Abraham gave the tenth of the spoils. 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: 6 But he
whose descent is not counted from them received tithes of Abraham, and blessed
him that had the promises. 7 And without all contradiction the less is
blessed of the better. 8 And here men that die receive tithes; but there
he receiveth them, of whom it is
witnessed that he liveth. 9 And as I may so
say, Levi also, who receiveth tithes, payed tithes in Abraham. 10 For he was yet in the
loins of his father, when Melchisedec met him. 11 ¶
If therefore perfection were by the Levitical
priesthood, (for under it the people received the law,) what further need was
there that another priest should rise after the order of Melchisedec, and not be called after the order of Aaron? 12
For the priesthood being changed, there is made of necessity a change
also of the law. 13 For he of whom these things are spoken pertaineth to another tribe, of which no man gave
attendance at the altar. 14 For it is evident that our Lord
sprang out of Juda; of which tribe Moses spake nothing concerning priesthood. 15 And it is
yet far more evident: for that after the similitude of Melchisedec
there ariseth another priest, 16 Who is made,
not after the law of a carnal commandment, but after the power of an
endless life. 17 For he testifieth, Thou art
a priest for ever after the order of Melchisedec.
18 For there is verily a disannulling of the commandment going before
for the weakness and unprofitableness thereof. 19
For the law made nothing perfect, but the bringing in of a
better hope did; by the which we draw nigh unto God. 20 And
inasmuch as not without an oath he was made priest: 21 (For those
priests were made without an oath; but this with an oath by him that said unto
him, The Lord sware and will not repent, Thou art
a priest for ever after the order of Melchisedec:) 22
By so much was Jesus made a surety of a better testament. 23
And they truly were many priests, because they were not suffered to
continue by reason of death: 24 But this man, because he continueth ever, hath an unchangeable priesthood.
From the above verses we observe in
verse 5 that the receiving of tithes by the Levites under the Law was at the
express commandment of God as we saw earlier in our study. However, we see
for the first time (after the cross and Jesus’ ascension to Heaven) that
the Levitical priesthood has been changed to the
eternal priesthood of Christ who sprang from
Heb
6:18 That by two immutable things, in which it was impossible for
God to lie, we might have a strong consolation, who have fled for refuge to
lay hold upon the hope set before us: 19 Which hope we have
as an anchor of the soul, both sure and stedfast, and
which entereth into that within the veil; 20
Whither the forerunner is for us entered, even Jesus, made an
high priest for ever after the order of Melchisedec.
So we have examined all Biblical
references to tithing and have seen that tithing ended at the cross of Jesus
Christ before the New Testament churches were established, they being
established sometime after Pentecost in AD 33. So physical tithing could not
naturally be applicable to the churches established by the apostles of Jesus.
But if Christians living in the New
Testament church era and beyond are not commanded to tithe, then what are
Christians to practice in terms of giving for the ministry? Well, when we
examine the scriptures in relation to this question we find the following are
amongst verses indicating the type of giving that is to be expected from
Christians:
2Cor
9: 6 ¶ But this I say, He which soweth
sparingly shall reap also sparingly; and he which soweth
bountifully shall reap also bountifully. 7 Every man according as he purposeth in his heart, so let him give; not grudgingly,
or of necessity: for God loveth a cheerful giver. 8
And God is able to make all grace abound toward you; that ye,
always having all sufficiency in all things, may abound to every good
work:
1Cor
16: 1 ¶ Now concerning the collection for the saints, as I have given
order to the churches of
In other words, Christians ought not
to be slothful, they should be righteous:
Pro
21:25 ¶ The desire of the slothful killeth him;
for his hands refuse to labour. 26 He coveteth greedily all the day long: but the righteous giveth and spareth not.
Rom
12; 1 ¶ I beseech you therefore, brethren, by the mercies of God, that
ye present your bodies a living sacrifice, holy, acceptable unto God, which
is your reasonable service.
This type of giving matches the type
of freewill offerings practiced by the Israelites that we saw earlier. Burnt
offerings and heave offerings like the “tithes” are no longer to be practiced!
Well, we have finished the
historical aspects of all the verses that speak of tithing and in their context
as well. Let us now summarize our findings:
1.
Tithing was first done around BC 2092 and was not a command until over 500
years later in BC 1447! This means that the world, since Adam sinned in Eden in
11013 BC (See Biblical Calendar Page 9), had gone
for over 8,900 years before the first tithing was done and generations
including Noah’s did not practice same or if they did, God did not tell us
about it.
2.
The physical act of tithing was a commandment specifically for the nation of
3.
In BC 1446, the physical tithes were a reward for the
Levites as their physical inheritance for their full time service in the
tabernacle and because they were not given any physical inheritance as the
other tribes of
4.
In BC 1446, the Levites were to offer up to
God a further ten percent of the tithes (a tenth of the tithes) unto Aaron, the High Priest, the representative of God. This
tithe of the tithes was to be a heave offering from the best,
most hollowed, and holiest portions. The tithes
were finally to be eaten by the Levites for their physical sustenance.
5.
In BC 1407, apart from the “tithe”,
6.
In BC 1407, God promised to establish a specific place to bring the yearly
tithes. He then also established the three-year tithe at the end of every three
years (the last year of which is referred to as “the year of tithing”)
exclusively for the Levites, widows, fatherless, and strangers.
7.
In BC 767, God was chastening the
8.
In BC 710, King Hezekiah appoints tithing and reconstructs portions of the
temple as storehouses for the abundant tithes that were brought in by the
Israelites.
9.
Close to the time that Ezra returned to
10. In BC 445,
Nehemiah and the Jews practiced tithing in accordance with the Law and thereby
obeyed God’s edicts via Malachi.
11. In BC 433,
Nehemiah had to re-establish tithing in
12. In AD 30, Jesus sharply condemned the Pharisees (the religious leaders of
His church at that time!) for narrowly focusing on tithing to the exclusion of
two critical aspects of the law (judgment and the love of God). However,
tithing was still to be done as the Pharisees were still under the Law and
temple worship.
13. In AD 31, Jesus
illustrated by parable that a self-righteous Pharisee
was not heard and not justified by God even although the Pharisee was a
faithful tither thus illustrating that the practice
of tithing does cause one to be justified. On the other hand, a publican (a
notorious sinner) who had never tithe or done anything worthy was heard and
justified by God.
14. In
AD 33, Jesus is again sharply condemning the very leaders of His church (The
Scribes and Pharisees) as hypocrites. Their offense was that they willfully
omitted in their teachings the more important aspects of God’ Law: judgment,
mercy, and faith; three critical aspects of salvation and deliberately focused
on the lesser aspect of tithing which cannot accrue salvation to the any who
practices it. Tithing was still to be done as Christ had not yet gone to the
cross.
15. Sometime after
AD 33, we see for the first time (i.e., after the
cross and Jesus’ ascension to Heaven) that the Levitical
priesthood has been changed to the eternal priesthood of Christ who sprang from
16. The freewill offerings made by Old Testament
After searching the volume of the
book, we conclude that the practice of tithing was limited to the nation of
3Jo
1:5 Beloved, thou doest faithfully whatsoever thou doest to the brethren,
and to strangers;
Jas
1:27 Pure religion and undefiled before God and the Father is this, To
visit the fatherless and widows in their affliction, and to keep himself unspotted
from the world.
Acts
4:32 ¶ And the multitude of them that believed were of one heart and of
one soul: neither said any of them that ought of the things which he
possessed was his own; but they had all things common. 33 And with great
power gave the apostles witness of the resurrection of the Lord Jesus: and
great grace was upon them all. 34 Neither was there any among them that
lacked: for as many as were possessors of lands or houses sold them, and
brought the prices of the things that were sold, 35 And laid them
down at the apostles’ feet: and distribution was made unto every man according
as he had need.
Now, as promised, we will look at
some of the spiritual connotations of the “tithing”. We saw above that
“tithing” was physically commanded by the Old Testament Law for National
Israel. Well, the Law is also spiritual, and this is the more important aspect
thereof (i.e., to cause to have spiritual understanding so we can worship God
in truth):
Ro 7:14 For we know that the law
is spiritual…..
Col
1:9 For this cause we also, since the day we heard it, do not
cease to pray for you, and to desire that ye might be filled with the knowledge
of his will in all wisdom and spiritual understanding;
So, let us progress considering some
of the spiritual aspects of the Law of Tithing from its historical accounts:
1. We saw that tithing chronologically began
with Melchizedek in Genesis 14 and ended in Hebrews 7, again with Him. Well,
Melchizedek is a portrait of Jesus Christ:
Heb 7:3 Without father, without
mother, without descent, having neither beginning of days, nor end
of life; but made like unto the Son of God; abideth
a priest continually.
Thus, Melchizedek is in the beginning
and also in the end of this study, even as He portrays Jesus, who is
also the beginning and end of the Bible:
Rev
22:13 I am Alpha and Omega, the beginning and the end,
the first and the last.
2. The Levitical
Priesthood headed up by the sons of the House of Aaron was a mere shadow (or
pattern, or figure) of the Eternal Priesthood of Christ which preceded the Levitical Priesthood in the Priesthood of Mechizedek and
continues eternally even when the Levitical
Priesthood ended at the cross:
Heb
8:4 For if he (Jesus) were on earth, he should not be a priest,
seeing that there are priests (i.e., of Levi) that offer gifts according
to the law: 5 Who serve unto the example and shadow of heavenly things,
as Moses was admonished of God when he was about to make the tabernacle: for,
See, saith he, that thou make all things
according to the pattern shewed to thee in the mount.
Heb
9: 22 And almost all things are by the law purged with blood; and without
shedding of blood is no remission. 23 ¶ It was therefore necessary
that the patterns of things in the heavens should be purified with
these; but the heavenly things themselves with better sacrifices than these. 24
For Christ is not entered into the holy places made with hands, which
are the figures of the true; but into heaven itself, now to appear
in the presence of God for us: 25 Nor yet that he should offer himself
often, as the high priest (i.e., of Levi) entereth
into the holy place every year with blood of others; 26 For then must he
often have suffered since the foundation of the world: but now once in the
end of the world hath he appeared to put away sin by the sacrifice of himself.
3. The law (including that relating to
tithing) contained only a shadow and not the very likeness of the spiritual
matters that it depicted through its physical aspects and could not bring
salvation which was achieved by Christ spiritually, but outwardly displayed to
mankind at the cross when the veil was rent:
Heb
10:1 ¶ For the law having a shadow of good things to come, and
not the very image of the things, can never with those sacrifices which
they offered year by year continually make the comers thereunto perfect.
Heb
10:19 ¶ Having therefore, brethren, boldness to enter into the holiest
by the blood of Jesus, 20 By a new and living way, which he hath
consecrated for us, through the veil, that is to say, his flesh; 21
And having an high priest over the house of God; 22 Let us
draw near with a true heart in full assurance of faith, having our hearts
sprinkled from an evil conscience, and our bodies washed with pure water.
4. The tenth of the tithe (“tithe
of the tithe” which was to be the best, the most hallowed, and holiest
of the portions) given by the Levites to Aaron at first and then to his
sons after Aaron’s decease depicted the saved remnant throughout time that
would come from the Nation of
Isa 6:9 ¶ And he said, Go, and tell this people (the nation
of
In verses 9 through 12, we see that
the nation of
Le
27:32 And concerning the tithe of the herd, or of the flock, even
of whatsoever passeth under the rod, the tenth <06224> shall be
holy unto the LORD.
God further illustrates that the
prophecy of Isaiah 6:9-12 was still continuing in the Apostle Paul’s (1st
century AD) time and that the blindness would be until the end of the world
thereby clearly cementing our above conclusions about the tenth being the elect
remnant of Israel:
Rom
9: 27 Esaias also crieth
concerning
Rom
9:29 Esaias said before, Except the Lord of Sabaoth had left us a seed, we had been as Sodoma, and been made like unto Gomorrha.
Rom
11:7 What then? Israel hath not obtained that which he seeketh for; but the election hath obtained it,
and the rest were blinded 8 (According as it is written [from
Isaiah 6:9-10], God hath given them the spirit of slumber, eyes that they
should not see, and ears that they should not hear;) unto this day.
Rom
11:25 For I would not, brethren, that ye should be ignorant of this
mystery, lest ye should be wise in your own conceits; that blindness in part is happened to Israel, until the fulness of the Gentiles be come in. 26
And so (thusly, or in the above manner ) all Israel (from the earthly
nation of Israel) shall be saved: …..
We see that when the
fullness of the Gentiles comes in, it is the end of the world:
Mt
24:14 And this gospel of the kingdom shall be preached in all the world for a witness unto all nations (i.e., “Gentiles”in
the original Greek) ; and then shall the end come.
5. The Levites giving the tenth of the
tithe (elect remnant of Israel) to Aaron, the High Priest typified Abraham, the
father of the nations, giving the tithe to Melchizedek, the High Priest which
ultimately was a figure, spiritually, of God, The Father, giving the elect of
the nations of the world to Jesus Christ, The eternal High Priest, so that they
may obtain eternal life.
We have
already shown that the tenth of the tithe represent, spiritually, the saved
elect remnant of the nation of
Heb
7: 9 And as I may so say, Levi also, who receiveth
tithes (ten percent from
Thus, Abraham was a foreshadow of
Levi. But Abraham, was also the father of many nations thereby representing God,
who is the father of all men by creation:
Ge 17:4 As for me, behold, my covenant is with thee,
and thou shalt be a father of many
nations. 5 Neither shall thy name any more be called Abram, but thy name
shall be Abraham; for a father of many nations
have I made thee.
Ac
17:28 For in him we live, and move, and have our being; as certain also
of your own poets have said, For we are also his offspring. 29 Forasmuch
then as we are the offspring of God, we ought
not to think that the Godhead is like unto gold, or silver, or stone, graven by
art and man’s device.
Mr 10:6 But from the beginning of the creation God made them male and female.
Next, the people of
1Co 10:18 Behold
Rom
2: 28 For he is not a Jew, which is one outwardly; neither is
that circumcision, which is outward in the flesh: 29 But he is a Jew,
which is one inwardly; and circumcision
is that of the heart, in the spirit, and not in the letter; whose
praise is not of men, but of God.
Gal
6: 15 For in Christ Jesus neither circumcision availeth
any thing, nor uncircumcision, but a new creature. 16
And as many as walk according to this rule, peace be on them,
and mercy, and (even) upon the
Rom
4: 9 ¶ Cometh this blessedness then upon the circumcision only,
or upon the uncircumcision also? for we say that
faith was reckoned to Abraham for righteousness. 10 How was it then
reckoned? when he was in circumcision, or in uncircumcision?
Not in circumcision, but in uncircumcision. 11
And he received the sign of circumcision, a seal of the righteousness of
the faith which he had yet being uncircumcised: that he might be the
father of all them that believe, though they be not circumcised; that
righteousness might be imputed unto them also: 12 And the father of
circumcision to them who are not of the circumcision only, but who also walk in
the steps of that faith of our father Abraham, which he had being yet
uncircumcised.
Additionally, we are told that God gave
Jesus the elect of the world so that He could give them eternal life:
Joh 10:27 My sheep hear my voice, and I know them, and they
follow me: 28 And I give unto them eternal life; and they shall never
perish, neither shall any man pluck them out of my hand. 29 My
Father, which gave them me, is greater than all; and no man is
able to pluck them out of my Father’s hand.
Also, we see that Jesus’ elect sheep
are from the nation of
Joh 10:16 And other sheep I have, which are not
of this fold: them also I must bring, and they shall hear my voice; and there
shall be one fold, and one shepherd.
1Co
12:13 For by one Spirit are we all baptized into one body, whether we be Jews or Gentiles, whether we be
bond or free; and have been all made to drink into one Spirit.
Thus, by combining all of the above
verses and inferences, we have demonstrated that the Levites giving the tenth
of the tithe to Aaron, the High Priest typified Abraham, the father of the
nations, giving the tithe to Melchizedek, the High Priest which ultimately was
a figure, spiritually, of God, The Father, giving the elect of the nations of
the world to Jesus Christ, The eternal High Priest, so that they may obtain
eternal life in the storehouses (depicted by the chambers built in the earthly
temples for storing the tithes so that there was plentiful meat!) of the
tabernacles of Heaven itself:
Joh 14; 1 ¶ Let not your heart be troubled: ye
believe in God, believe also in me. 2 In my Father’s house are many
mansions: if it were not so, I would have told you. I go to
prepare a place for you. 3 And if I go and prepare a place for you, I will
come again, and receive you unto myself; that where I am, there ye may
be also.
God has therefore fulfilled his
promise made to Abraham, Isaac, and Jacob (Jacob also making a vow to give a
tenth to God as discussed very early in our study):
Gen 12:1 ¶ Now the LORD had
said unto Abram,
Get thee out of thy country, and from thy kindred, and from thy father’s house,
unto a land that I will shew thee: 2 And I will make of thee a great nation, and I
will bless thee, and make thy name great; and thou shalt
be a blessing: 3 And I will bless them
that bless thee, and curse him that curseth thee: and
in thee shall all families of the earth be blessed.
Gen 22: 17 That in blessing
I will bless thee, and in multiplying I will multiply thy seed as the stars of
the heaven, and as the sand which is upon the sea shore; and thy seed
shall possess the gate of his enemies; 18
And in thy seed shall all the nations of the earth be blessed; because
thou hast obeyed my voice.
Gen 26: 1 ¶ And there was a famine
in the land, beside the first famine that was in the days of Abraham. And Isaac went unto Abimelech king of the Philistines unto Gerar.
2 And the LORD appeared unto him, and
said, Go not down into
3 Sojourn in this land, and
I will be with thee, and will bless thee; for unto thee, and unto thy seed, I
will give all these countries, and I will perform the oath which I sware unto Abraham thy father;
4 And I will make thy seed
to multiply as the stars of heaven, and will give unto thy seed all these
countries; and in thy seed shall all the nations of the earth be blessed;
5 Because that Abraham obeyed my voice,
and kept my charge, my commandments, my statutes, and my laws.
Gen 28: 10 ¶ And Jacob went out from
The end.
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