The Protestant Tithe: Is It in the Bible?

Tithe: the people of Israel had to set apart for divine worship and for the support of the priests and Levites the tenth part of certain fruits and animals (Deut 14,22; Lev 27,32). It was a true religious tax that had to be given once a year (Deut 14:22). The Pharisees carried this practice of the religious tithe to the most ridiculous exaggeration, giving the tenth part of the tiniest things of insignificant value, such as mint, dill, and cummin, while forgetting humility, justice, mercy, faith, and love, which is a grave error (Mt 23,23; Lk 11,42; 18,12).

We shall now go deep into the Sacred Scriptures to examine carefully everything concerning the tithe: whether we Christians ought to practice it, whether it is right as it is now practiced, whether giving it really brings us blessing, etc. Perhaps we shall be astonished at many details we did not know, but the Word of God will teach us.

The tithe in the Sacred Scriptures

The tithe is not a law intended for the Church, but for the people of Israel, because it belongs to the Law, and the Church is under Grace.

“For sin shall not have dominion over you: for you are not under the law, but under grace.” Rom 6:14 (cfr. Rom 3:19; 2 Cor 3:2-11; Gal 3:19; Eph 2:11-15; Heb 7:11-12)

The Christian must not be at the service of evil (sin), but at the service of good, “for you are not under the law, but under grace”. We see very clearly how the Law and grace are set against each other, as in other passages. But with a terrible application: what belongs to the Law is evil, sin; what belongs to grace is good.

 God asked that the tribe of Levi be supported with 10% of the produce of the people of Israel, so that the Levitical priests could devote themselves full time to the service of the tabernacle; and they were to do this from the age of 25 until the age of 50, which was when they had to retire (Num 8:24-25).

In order to prevent corruption within the people of Israel, God commanded that the tithe should always be given in produce: wheat, wine, oil, animals, etc.; these were kept in the “storehouse,” which was a place located in the temple that served as a warehouse for storing the goods generated by the tithe.

Money already existed since the times of Abraham; he bought with money the plot of ground for his wife’s tomb. Day laborers received “a denarius” for each day worked; even in the times of Moses we see that God said to him: “The wages of him that hath been hired by thee shall not abide with thee until the morning.” (Lev 19:13).

Most day laborers worked for the owners of the lands (these owners were the ones who tithed). The strange thing is this: why does the Bible not say that those laborers were to hand over 3 denarii per month, which would correspond to the tithe according to the present-day concept?

It is false to think that one may now tithe with money instead of foodstuffs on the ground that money was not handled as it is today and that the bartering of food was more common. In fact, in Genesis the word money is used some 44 times before the tithe is mentioned for the first time in Leviticus 27. For example, with money people were bought to be made slaves (Gen 17:12), sanctuary dues were paid (Ex 30:12ff), census taxes (Num 3:47ff), etc. It was when money ran out that people resorted to barter (Genesis 47:15-17).

There is not in all the Sacred Scriptures any decree, nor commandment, nor even a single example of any church that collected the tithe, or of a Christian who paid it.

Many Christian leaders affirm and say: “The tithe is biblical, because it is mentioned many times in the Bible.” That is true, but what they do not say is that it is always mentioned for the people of Israel, never for the Church.

Leviticus 27:

30All tithes of the land, whether of corn or of the fruits of trees, are the Lord’s, and are sanctified to him. 31And if any man will redeem his tithes, he shall add the fifth part of them.32Of all the tithes of oxen, and sheep, and goats, that pass under the shepherd’s rod, every tenth that cometh shall be sanctified to the Lord. 33It shall not be chosen neither good nor bad, neither shall it be changed for another; and if any man change it, both that which was changed and that for which it was changed shall be sanctified to the Lord, and shall not be redeemed. 34These are the precepts which the Lord commanded Moses for the children of Israel in mount Sinai.

We repeat: the biblical tithes were established for the people of Israel; not for the Church of Jesus Christ.

Nowadays there are included in worship services those precepts of the Law that yield some material benefit, such as the tithe and the feast of first fruits. Not even the Pentecostal evangelicals have shown any interest in including the feast of Pentecost in their churches, because neither that one nor any of the six remaining feasts mentioned in Lev 23 would bring them any economic benefit. If they are asked why they do not keep the feast of Pentecost, or that of Tabernacles, or the feast of Trumpets, none of them would hesitate to answer: “Because they were for the people of Israel.” And what about the tithe? The feast of first fruits, like the other six feasts, belongs to the Jewish calendar, to be celebrated once a year.

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Some leaders take passages out of context in order to instill fear into their followers if they do not give the tithe; for example: “You have robbed me in your tithes” Mal 3:8. But they omit the rest of the passage. Let us analyze what this passage says (read the whole of chapter 3 of Malachias):

Malachias 3:

3 …the sons of Levi 4 And the sacrifice of Juda and of Jerusalem shall please the Lord 6 For I am the Lord, and I change not; and you, the sons of Jacob, are not consumed. 7For from the days of your fathers you have departed from my ordinances, and have not kept them. Return to me, and I will return to you, saith the Lord of hosts. And you have said: Wherein shall we return? 8Shall a man afflict God? For you afflict me. And you have said: Wherein do we afflict thee? In tithes and in firstfruits. 9And you are cursed with want, and you afflict me, even the whole nation of you. 10Bring all the tithes into the storehouse, that there may be meat in my house, and try me in this, saith the Lord of hosts, if I open not unto you the flood-gates of heaven, and pour you out a blessing even to abundance. 11And I will rebuke for your sakes the devourer, and he shall not spoil the fruit of your land; neither shall the vine in the field be barren, saith the Lord of hosts. 12And all nations shall call you blessed; for you shall be a delightful land, saith the Lord of hosts. Difference between the just and the wicked  13Your words have been unsufferable to me, saith the Lord. And you have said: What have we spoken against thee? 14You have said: He laboureth in vain that serveth God; and what profit is it that we have kept his ordinances, and that we have walked sorrowful before the Lord of hosts?

The Israelites were under the Law of Moses, whose golden rule was to “do something in order to receive something in return”. The Church is not under the Mosaic law, and so this “doing something to receive something” does not apply; rather, it offends God.

In v. 6 God says “For I am the Lord, and I change not,” and therefore many say that if the Lord does not change, His word also remains forever, and what is said here is still in force and of universal application; but we are quite clear that God does not change: He always fulfills His part of the deal, His part of the covenant; the Israelites, on the other hand, always broke the contract, that covenant which God always had to renew because of them. We do change, because He changes us when we are converted and makes us new creatures in Christ; that is why He says: “Behold, I make all things new”; moreover, v. 12 says “All nations shall call you blessed; for you shall be a delightful land,” and the Church will be persecuted and hated in this world, never a desirable land. This promise and the obligatory character of the tithe concern only the people of Israel, and so it is not universally binding, as many try to make us believe.

In v. 7 the Israelites ask “Wherein shall we return?”, since they want to know what it is that they are failing to keep; and God answers that they are robbing Him (v. 9), because they were not handing over the tithe as they ought, but were keeping it for themselves, and this could result in their not supporting the Levites; that is, in their neglecting those whom God had appointed to work for His people, contrary to what He had commanded. Concerning this v. 8, many say that God speaks of “man” in order to claim that for this reason it applies to us and not only to the Jews; but it must be made clear that in v. 6 He says that He is addressing exclusively the “sons of Jacob”; that is, it is to those men, sons of Jacob (the people of Israel), that God is speaking; we cannot and must not twist the Scriptures.

In v. 10 God promises to give “a blessing even to abundance” to the people of Israel, if they first fulfill the Law: “Bring all the tithes into the storehouse, that there may be meat in my house, and try me in this, saith the Lord of hosts, if I open not unto you the flood-gates of heaven, and pour you out a blessing even to abundance”. The Israelites were under the Law and had to fulfill it so that God might bless them; so He challenges them, that by their fulfilling the Law He may prove His faithfulness, His part of the deal. The Jews to whom the prophet was speaking did not trust God, and that is why the Lord challenges them to “try” Him. So this passage has no force for the Christian, since we are under grace, and we cannot and must not put God to the test; He is not going to bless us for fulfilling part of the Law; besides, we cannot put God to the test, because that would be to offend Him, above all after He has given everything for us: He gave us His Son: “…how hath he not also, with him, given us all things?” (Rom 8:32).

Now, if you believe that the blessings God is going to give you for tithing are spiritual, remember that Paul said: “Blessed be the God and Father of our Lord Jesus Christ, who hath blessed us with spiritual blessings in heavenly places, in Christ” Eph 1:3. The blessing God promises the people of Israel in v. 11 is material: “And I will rebuke for your sakes the devourer, and he shall not spoil the fruit of your land; neither shall the vine in the field be barren, saith the Lord of hosts”.

Malachias says in 4:4: “Remember the law of Moses my servant, which I commanded him in Horeb for all Israel, the precepts and judgments”. I insist, Paul said: “To them that are without the law, as if I were without the law (whereas I was not without the law of God, but was in the law of Christ), that I might gain them that were without the law.” (1 Cor 9:21), and it was not on Horeb but on Calvary that Christ, by the cross, freed us from the curse of the Law. Many say that “remember the law of Moses” means not to forget it, that Jesus did not come to abrogate the Law but to fulfill it, and that He said that not even one tittle of the Law would pass away; but this is a half-truth, because we could fulfill nothing; it was He who fulfilled the Law for us, because the end of the Law is Christ, as Paul says, and Christ redeemed us from the curse of the Law. For if you depend on the Law, Paul says: “For as many as are of the works of the law are under a curse. For it is written: Cursed is every one that abideth not in all things which are written in the book of the law to do them.” (Gal 3:10), you are under a curse if you do not fulfill absolutely the whole Law, as James said: “And whosoever shall keep the whole law, but offend in one point, is become guilty of all.”; so it is of no use to be a faithful tither if one does not fulfill the 613 precepts of the Law.

Finally, if economic well-being is the consequence of tithing (as many affirm), why is there no evidence that the Lord Jesus Christ tithed? Why was He poor? Why, if He was poor, do His twenty-first-century “servants” have bank accounts, two or three automobiles, luxurious things, and many properties? Why is there no biblical evidence that Paul, Peter, or the other apostles tithed? Why were they poor? Why, if they did not keep the Law, must we do so? Is it not curious that the Lord Jesus, who was poor, should have left His sheep in the care of people who have grown rich on the gospel?

Many even resort to stories they invent about tragedies that have happened to those who have not paid the tithe, or they say that the heavens open with many blessings upon those who give it. They take everything good and bad that a human being goes through in this earthly life and connect it directly with the tithe; sheer superstition. Illnesses are part of our human nature, as are the problems we face day after day. God is not a god of economic interest but of spiritual interest.

If we read Num 18:21-31, which says (“And behold I have given to the sons of Levi all the tithes of Israel for a possession, for the ministry, wherewith they serve in the ministry of the tabernacle of the covenant…”), we shall see that the tithe is a tax to support the Levites, centralized in the one sanctuary. Read the following: Nehemias 10:36-39 “And the firstborn of our sons and of our cattle, as it is written in the law; and that we would bring the firstlings of our oxen and of our sheep to the house of our God, to the priests who minister in the house of our God; and that we would bring also the firstfruits of our meal, and our offerings, and the fruit of every tree, and of the wine and of the oil, to the priests, to the chambers of the house of our God, and the tithe of our ground to the Levites; and that the Levites shall receive the tithes of our works out of all the cities; and that the priest, the son of Aaron, shall be with the Levites when the Levites receive the tithes; and that the Levites shall carry the tithe of the tithes to the house of our God, to the chambers of the treasure house. For to the chambers of the treasury the children of Israel and the children of Levi shall carry the offering of the corn, of the wine, and of the oil; and there shall be the vessels of the sanctuary, and the priests that minister, and the porters, and the singing men; and we will not forsake the house of our God.” and 12:44 “In that day also men were appointed over the chambers of the treasures, for the offerings, and for the firstfruits, and for the tithes, to gather into them, out of the fields of the cities, the portions appointed by the law for the priests and the Levites; for great was the joy of Juda over the priests and the Levites that assisted.”

The remaining passages of the Bible, specifically in the Pentateuch, the historical books, Amos, and Malachias, have to do with the institution of the tithes, their restoration, and their non-fulfillment.

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Another curious fact, one which those who demand the tithe do not observe, is that for two years the tithe had to be taken to the tabernacle and kept in the storehouse, but in the third year the tithe of that year had to be delivered directly in the local villages and placed at the disposal not only of the Levites but also of the “strangers, the fatherless, and the widows” (“The third year thou shalt separate another tithe of all things that grow to thee at that time, and shalt lay it up within thy gates. And the Levite that hath no other part nor possession with thee, and the stranger and the fatherless and the widow that are within thy gates, shall come and shall eat and be filled; that the Lord thy God may bless thee in all the works of thy hands that thou shalt do.” Deut 14:28-29; 26:12-14); and this they do not observe, and I would almost dare to guarantee it 100%; I repeat, none of the churches that demand the tithe observes it. Ten percent of the monthly salary was not the custom of those days; but if we wished to copy that ancient practice in our own day, it would not be amiss for the churches to have their ministers share the tithe with the strangers, orphans, and widows in the town. Even if it were only every three years! Let us remember that in the New Testament we have instructions as to how the churches and believers are to care for widows and orphans.

The references to the tithe in 1 Samuel 8:15,17 concern the way in which the king whom Israel asked of Samuel would tithe the goods of the people; a passage we shall not comment on, since it is beside the point.

Another and far more interesting fact is this:

Numbers 18:

20And the Lord said to Aaron: You shall possess nothing in their land, neither shall you have a portion among them. I am thy portion and inheritance in the midst of the children of Israel. 21And behold I have given to the sons of Levi all the tithes of Israel for a possession, for the ministry wherewith they serve me in the tabernacle of the covenant. 22That the children of Israel may not approach any more to the tabernacle, nor commit deadly sin,23But only the sons of Levi may serve me in the tabernacle, and may bear the sins of the people; it shall be an everlasting ordinance in your generations; they shall possess no other thing. 24But they shall be content with the oblation of tithes, which I have separated for their uses and necessities. 25And the Lord spoke to Moses, saying: 26Command the Levites, and declare unto them: When you shall receive of the children of Israel the tithes which I have given you, offer the firstfruits of them to the Lord, that is to say, the tenth part of the tenth. 27And it shall be reckoned to you as an oblation of firstfruits, as well of the threshing floors as of the winepresses. 28And of all the things of which you receive tithes, offer the firstfruits to the Lord, and give them to Aaron the priest.

Two points in these verses: 1) it is repeated that the tithe pertains to “the children of Israel” and 2) it is repeated three times that the Levites shall have no possession of any land. So, if we were to apply this today, no leader could own even a small plot of land; that is, if we enforced it just as God laid it down in the ancient Law.

Even more interesting is the following passage:

2 Chronicles 31:

4He commanded also the people that dwelt in Jerusalem to give to the priests and the Levites their portion, that they might attend to the law of the Lord. 5And when this edict was noised abroad, the children of Israel offered in abundance the firstfruits of corn, wine, oil, and honey, and of all the fruits of the earth; and they likewise brought in abundance the tithes of all things. 6Moreover the children of Israel and of Juda, that dwelt in the cities of Juda, brought in like manner the tithes of oxen and of sheep, and the tithes of holy things which they had vowed to the Lord their God; and they laid them up in heaps. 7In the third month they began to lay the foundations of those heaps, and in the seventh month they finished them. 8And when Ezechias and his princes came in and saw the heaps, they blessed the Lord and his people Israel. 9And Ezechias asked the priests and the Levites concerning those heaps. 10And Azarias the chief priest, of the house of Sadoc, answered him: Since the offerings began to be brought into the house of the Lord, we have eaten and have been filled, and much is left over; because the Lord hath blessed his people, and this great abundance of provisions hath remained. 11Then Ezechias commanded storerooms to be prepared in the house of the Lord; and they prepared them. 12And into them they brought the firstfruits and the tithes and the things consecrated, faithfully; and Chonenias the Levite was given charge over them, and Semei his brother was the second.

This passage shows us that when the ministers of God fulfill the commands He has given, the people are blessed and help generously. Even Moses had to ask the people to give no more, so much was there of what had been gathered: “And so the people were restrained from offering any more; for the things they had were sufficient to do all the work, and there was to spare” (Ex 36:3-7). Has anyone ever heard a minister ask his congregation to stop giving offerings? King David, too, gave the people the opportunity to take part with freewill offerings, through the generous contribution for the temple of Jerusalem:

1 Chr 29:9:

“And the people rejoiced when they promised their offerings willingly, because with all their heart they offered them willingly to the Lord”. As if knowing what Paul would say (“…all things are yours, and you are Christ’s, and Christ is God’s”) David exclaims: 14“For who am I, and what is my people, that we should be able to promise thee all these things? For all things are thine, and of what we have received of thy hand we have given thee.”

There is a great difference between a Levitical priest and a “spiritual Levite” as many religious leaders style themselves:

Functions of the Levites:

Numbers 3:

5 And the Lord spoke to Moses, saying:  6 Bring the tribe of Levi, and make them stand in the sight of Aaron the priest, that they may minister to him,  7 and keep his charge, and the charge of the whole multitude before the tabernacle of the testimony, to serve in the ministry of the tabernacle;  8 and let them keep all the vessels of the tabernacle of the covenant, and whatever is committed to them by the children of Israel, and let them minister in the service of the tabernacle.  9 And thou shalt give the Levites to Aaron and to his sons; they are entirely given to him from among the children of Israel.  10 And thou shalt appoint Aaron and his sons to exercise their priesthood; and the stranger that approacheth shall be put to death. 

Among their functions, then, we find: making atonement for the people, being offered as an offering to the Lord, purifying themselves (being sprinkled with water, shaving their heads, washing their garments). The three kinds of offerings and sacrifices they performed were: the sin offering, the oblation, and the holocaust.

We do not even find that the prophets, who had more right than the Levites themselves, asked for the tithe in order to minister; what right, then, have the so-called “spiritual Levites”? We Christians do not have a class of Levitical priesthood, because “all you are brethren” said Jesus (Mt 23,8). The minister of the gospel must not be a hireling, because the “hireling flieth, because he is a hireling, and he hath no care for the sheep” Jn 10,13.

Everyone acknowledges that the ceremonial Law dictated by Moses, the ceremonial rites and ordinances, was abrogated by Jesus; why, then, has the tithe, which belongs to this Law, not been abrogated?

“For if that which is done away was glorious, much more that which remaineth is in glory” 2 Cor 3:11.

“And not as Moses put a veil upon his face, that the children of Israel might not steadfastly look on the face of that which is made void” 2 Cor 3:13.

“Now in saying a new, he hath made the former old; and that which decayeth and groweth old is near its end” Heb 8:13.

“Tell me, you that desire to be under the law, have you not read the law? For it is written that Abraham had two sons: the one by a bondwoman, and the other by a free woman. But he who was of the bondwoman was born according to the flesh; but he of the free woman was by promise. Which things are said by an allegory. For these are the two testaments: the one from mount Sina, engendering unto bondage, which is Agar. For Sina is a mountain in Arabia, which hath affinity to that Jerusalem which now is, and is in bondage with her children. But that Jerusalem which is above is free, which is our mother” Gal 4:21-26.

In short, the Old Covenant was between the people of Israel and the Lord, who would bless them if they kept their part of the Covenant and, if not, would curse them; it was all or nothing. No one could change that agreement, choosing and taking whatever pleased him: “And whosoever shall keep the whole law, but offend in one point, is become guilty of all” James 2:10. Whoever wants to impose the tithe of the Mosaic Law upon others will also have to stone his rebellious daughter or son: “If a man have a stubborn and unruly son, who will not hear the commandments of his father or mother, and, being corrected, slighteth obedience, then his father and mother shall take him and bring him to the ancients of his city, to the local tribunal. And they shall say to the ancients of the city: ‘This our son is stubborn and rebellious. He will not obey our voice; he giveth himself to revelling and to drunkenness.’  Then all the men of his city shall stone him, and he shall die”  Deuteronomy 21:18-21. Leviticus and Numbers are full of precepts to which most of us Christians would not like to subject ourselves. Sausages would be definitively forbidden.  If a woman’s husband were to die without having children, her brother-in-law would have to raise up children for her. And though I insist once more: “And whosoever shall keep the whole law, but offend in one point, is become guilty of all” Jas 2:10.

Let us remember what Paul told us: “For the law of the spirit of life, in Christ Jesus, hath delivered me from the law of sin and of death” Rom 8:2. One covenant brought death, and the other always brings life. Read what Paul says about the ten commandments in 2 Corinthians 3:4-18.

Let us note something very important: throughout the whole Bible we observe that the tithe was given by the owners of the lands and of the animals, which was what was received as tithe. Servants and day laborers did not tithe, since they received monetary remuneration, out of which they gave nothing. Likewise, when very long distances had to be covered and the tithe could not be carried in kind because of the inconvenience, everything was sold, the money was taken along, and the purchases were made afterwards at the place, and they could even dispose of some things as their heart might dictate: “But when the way and the place which the Lord thy God shall choose are far off, and he hath blessed thee, and thou canst not carry all these things thither, thou shalt sell them all and turn them into money, and shalt carry it in thy hand, and shalt go to the place which the Lord thy God shall choose; and thou shalt buy with the same money whatsoever pleaseth thee, either of the herds or of sheep, wine also and strong drink, and all that thy soul desireth; and thou shalt eat there before the Lord thy God, and shalt feast, thou and thy family.” Deut 14:24-26.

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In the New Testament, what relates to the tithe scarcely appears:

In Lk 11:42 Jesus rebukes the hypocritical Pharisees and tells them: “Woe to you, Pharisees, because you tithe mint, and rue and every herb, and pass over judgment and the charity of God”. Jesus is rebuking the Pharisees (who are Israelites and not Christians) in order to reproach them for their hypocrisy of caring more about the tithe than about justice and the love of God. The Pharisees kept the Law with the greatest minuteness in small things, but they broke it when it came to its weightier demands. Outwardly they appeared blameless, but inwardly they were very far from truly fulfilling the Law. The Pharisees tithed “mint, and rue and every herb”; which are neither the grains nor the fruits of the trees spoken of in Lev 27:30, but rather herbs used as aromatic spices.

The Pharisees sought the approval of devout people and to avoid any scandal, but their interior is unclean. To them applies the rebuke that Jesus addressed to the disciples: “Woe to you when men shall bless you: for according to these things did their fathers to the false prophets.” (Lk 6:26).

In the parallel passage of Matthew, Jesus says to these hypocritical Pharisees: “Woe to you scribes and Pharisees, hypocrites, because you tithe mint, and anise, and cummin, and have left the weightier things of the Law: judgment, and mercy, and faith. These things you ought to have done, and not to leave those undone” Mt 23:23. That is, without leaving undone judgment, mercy, and faith, because they were concerning themselves solely with the material part, the tithe. Christ’s teaching in this passage is clear: such painstaking care over things so minute should have given way all the more strongly to a greater zeal for the fundamental things. But it was not so with the Pharisees; they did these things “to be seen of men” (Mt 23:5). Their practice of tithing was, then, pure hypocrisy. Jesus mentions the tithe here to expose the hypocrisy of the scribes and Pharisees (Jews who were still living under the Law and were bound to tithe). The Lord is not demanding of the Pharisees that they tithe; they were already doing that; when He calls them “hypocrites” it is because that is all they are doing while forgetting what is most important. If you were to tithe and forget what is important to the Lord, you would be just like those Pharisees whom the Lord calls “hypocrites”.

With respect to mercy Jesus taught us: “Which of these three, in thy opinion, was neighbour to him that fell among the robbers? But he said: He that shewed mercy to him. And Jesus said to him: Go, and do thou in like manner” Lk 10:36-37. So you must ask yourself: is it an act of mercy to give ten percent of your salary to someone who owns more than you do? Would it not be unjust to give to the one who has more and to deny the one who is truly in need? Many Christians believe that because they tithe and gather in their church they have already fulfilled God’s commandments. They believe that because they comply with this, God is going to bless them. This is what they believe, because that is how they have been conditioned to think. The problem these people face is that they are guided by leaders who are in darkness: “Blind guides, who strain out a gnat and swallow a camel!” (Mt 23:24) One must be very careful and discerning, because Jesus said: “Woe to you scribes and Pharisees, hypocrites, because you go round about the sea and the land to make one proselyte, and when he is made, you make him the child of hell twofold more than yourselves.” Mt 23:15.

The Old Testament law of the tithe was taken away when Christ died on the cross, and not before: “Blotting out the handwriting of the decree that was against us, which was contrary to us. And he hath taken the same out of the way, fastening it to the cross” Col 2:14, and “Stand fast in the liberty wherewith Christ hath made us free, and be not held again under the yoke of bondage” Gal 5:1 (read also Jas 1:25; 2:12 and 2 Cor 3:17). His New Testament had no force while Christ was alive; rather, it came into effect when He shed His blood on the cross: “And therefore he is the mediator of the new testament: that by means of his death, for the redemption of those transgressions which were under the former testament, they that are called may receive the promise of eternal inheritance. For where there is a testament, the death of the testator must of necessity come in. For a testament is of force after men are dead: otherwise it is as yet of no strength, whilst the testator liveth” Heb 9:15-17.

In Heb 7:5 it is pointed out again that the tithe belonged to the Law; it says textually “according to the law”: “And indeed they that are of the sons of Levi, who receive the priesthood, have a commandment to take tithes of the people according to the law”. The tithe was a precept established in the Law. This same chapter 7 of Hebrews also indicates with great precision that now, under grace, the Levitical priests no longer exist, because  there was a change of priesthood and of law: “For the priesthood being translated, it is necessary that a translation also be made of the law” Heb 7:12.

Some distort Hebrews 7:8 to make it appear that the “mortal men” are the ministers of Christ who receive tithes, or that the “but there” refers to Christ (there = in heaven) who today receives tithes. But when one studies the context, it is obvious that it has nothing to do with tithes for ministers or for Christ. Verses 5 and 9 say that those who have the commandment to take the tithes are the sons of Levi. These are the “mortal men” of verse 8, not the Christian ministers. The law of the tithe was weak and unprofitable (Heb 7:18), and the New Covenant with its voluntary offering annulled the tithe and destined it to disappear: “Now in saying a new, he hath made the former old. And that which decayeth and groweth old is near its end.” (Heb 8:13; 10:9). Why take up again an inferior law which Christ died to take away? Let us remember that when the Epistle to the Hebrews was written the temple was still standing and what the Law stipulated was still being observed; if it referred to the preachers of the Church, the text would not harmonize. 

Many will say: but Jesus said, “Do not think that I am come to destroy the law, or the prophets. I am not come to destroy, but to fulfil” (Matthew 5:17); yet here Jesus is referring to His own person: He indeed fulfilled the whole Law, as no human being ever did. And  when He says: “He therefore that shall break one of these least commandments, and shall so teach men, shall be called the least in the kingdom of heaven. But he that shall do and teach, he shall be called great in the kingdom of heaven” (Matthew 5:19), He is clearly referring to the Ten Commandments, as is made plain in the verses that follow. Then Jesus teaches that the whole Law and the prophets depend on these two great commandments: “Thou shalt love the Lord thy God with thy whole heart, and with thy whole soul, and with thy whole mind” and “Thou shalt love thy neighbour as thyself” (Matthew 22:37-40).

The obligation to give the tithe has always been for the Jews, for those who are under the Law. The only time the tithe is mentioned outside the Law — and it was only once — was when Abraham gave the tithe of his victory over the kings who had carried off his nephew Lot as a prisoner. He gave it a single time, and it was not a monthly payment; note that it says he “gave” the tithe on that occasion, but it never says that he “paid the tithe”. It is very clear that these goods or spoils were not Abraham’s; they belonged to the kings he had defeated; they were not the fruit of his labor nor of his lands. But we must also remember that in the end Abraham kept nothing for himself; he gave it all up to Melchisedech (“That from the very woof thread unto the shoe latchet, I will not take of any things that are thine, lest thou say afterwards: ‘I have enriched Abram’ ” Gen 14:23), and that was the only time he gave anything; it is not mentioned in any other passage that he continued giving either the tithe or any other contribution. It should be noted that there is no provision in the Bible whereby anyone may take the place of Melchisedech in order to demand tithes.

Genesis 14:

17 When he returned from the slaughter of Chodorlahomor and of the kings that were with him, there went out the king of Sodom to meet him at the vale of Save, which is the King’s Vale. 18 Then Melchisedech, the king of Salem and priest of the most high God, brought forth bread and wine; 19 and he blessed him, saying: Blessed be Abram by the most high God, creator of heaven and earth; 20 and blessed be the most high God, who delivered thy enemies into thy hand. And Abram gave him the tithes of all.

Four things are worth noting:

1.      It is well known that the pagan cults of antiquity in India, China, Greece, and Rome practiced the tithe for their own support, but without forcing their members to give it. In battles the victors were accustomed to hand over the tithe of the booty to the priests of the gods, in gratitude to those gods for having made the victory possible. For example, in Greece, in the temple of Zeus there is an inscription, next to a Gorgon Medusa, which reads: “The temple has a shield of gold, and from Tanagra the Lacedaemonians and their allies offered it, a gift of Argives, Athenians, and Ionians, the tithe for victory in war”^[1]. Thus we see that it was a common practice among the victors of battles, warriors who knew none but pagan gods; and let us remember that at that moment Abram did not yet know God.

2.      Another point is that it is not Abram who goes to hand over the tithe to the priest Melchisedech as though he wished to give it; rather it is Melchisedech who “went out” to meet Abram. And he did not go out to collect, but to bless him.

3.      In the whole Bible, and chiefly from Genesis to Hebrews, only on this occasion is it mentioned that Abram handed over the tithe; and let us remember that Abraham lived 175 years, of which no record remained that he kept on giving it.

4.      Abraham’s tithe is not used as an example anywhere in the Bible in support of tithing.

Verse 2 of Hebrews 7 says that Abraham gave Melchisedech “the tithes of all”, but Genesis 13:2 says: “And Abram was very rich in cattle, in silver, and in gold”. But what a surprise! Out of all this great wealth Abraham gave Melchisedech neither a hair of his cattle nor a single little piece of his silver and gold; he gave him the “tenth of the spoils” v.4 of Hebrews 7. This small and single detail is enough to change the whole picture.

We must also remember that Jacob, Abraham’s grandson, voluntarily made a special vow to give the tithe under certain conditions; this proves that they were not in the habit of tithing (Gen 28:22); nor was any record left of whether Jacob kept his promise or not, since perhaps he asked himself: to whom should I give it? where? and what for? and found no answer, and for that reason no record remained of the fulfillment of his promise.

These are the only passages in the whole New Testament where the tithe is mentioned; and they served basically to rebuke the Pharisees for being hypocrites, and to recall Abraham when on one occasion he “gave” the tithe. So no Christian was ever asked to pay the tithe. In the Sermon on the Mount, where Jesus ratified the true demands of the Law, He made no mention whatsoever of the tithe. Could Jesus have forgotten so important a detail? If the tithe were an obligation for the Christian, does it not seem strange that it is not mentioned even once in the whole New Testament? Then why do the churches ask for the tithe?

Money has no power or benefit whatsoever with regard to the blessings or gifts of God: “But Peter said to him: Keep thy money to thyself, to perish with thee, because thou hast thought that the gift of God may be purchased with money” Acts 8:20. And how many today give donations not out of charity but out of self-interest, so that things may go well for them in life (to be healed, to find a job, to solve a family or even a romantic problem).

The tithe was a divine practice for supporting the Levitical priests, and it had to be handed over in kind, never in money. The Jews had first to comply in order then to receive the blessing. The blessings the Jews received for first complying with this disposition were in material things: “and all these blessings shall come upon thee: …more lands, more animals, more fruits, more children, more servants” Deut 28:2. In contrast to this, now there exists neither the tithe nor the promise that we will receive more earthly prosperity; quite the contrary, we are now asked not to lay up treasures for ourselves here on earth, but in heaven. The first Christians gave all their goods to be distributed among the Church, but none of them ever became rich.

If someone tells you that you must pay the tithe, you would not be giving freely as you purposed in your heart; rather, it would be an imposition.

Let us look at other passages: “Know you not that they who work in the holy place eat the things that are of the holy place; and they that serve the altar partake with the altar? So also the Lord ordained that they who preach the gospel should live by the gospel.” 1 Cor 9:13-14. Many interpret “so also” in the sense that the tithe is to be used to pay the minister of the gospel. Paul has explained that the laborer is worthy of his wages. He draws the distinction between the worker of the temple who obtains his food from the altar — that is, the Levite who had this function in his charge — and the preacher of the gospel who lives by the gospel, similar to a prophet, who never lived off the tithe, and I believe he had more right to it than any Christian leader. The tithe is not mentioned as the means of payment, nor is it said that the minister of the gospel is to obtain his food from the altar. Moreover, read v.12, where Paul speaks not of the congregation having to support him, but of its being better to support oneself.

But that the “so also” should refer to the Levites alluded to in v.13; and that these Levites received the tithe from the people of Israel; and that therefore the ministers of the gospel must receive the tithes of the new people of God (the Christians), is not a syllogism^[2] that is valid. First, taking this literally, women ministers would not enjoy such a privilege, just as Paul points out, “every male among the priests shall eat thereof” and they would have to consume it inside the building in which they gather. If the notion of the tithes received by the Levites is equated with the same notion applied to the ministers of the gospel, then by analogy the ministers would be barred from owning even a single square meter of land — ah! and bound to fulfill the requirement of circumcision. In short, verses 12 and 18 tell us: “… not to give any hindrance to the gospel of Christ”; “… that I abuse not my power in the gospel.”

If we applied verses 13 and 14 to the workers of the gospel, they would have to eat their food as recorded in the Bible: “This also is the law of the sacrifice for a trespass; it is most holy. In the place where the holocaust is immolated, they shall immolate the victim for a trespass; and its blood shall be sprinkled round about upon the altar. And they shall offer thereof all its fat: the rump, and the fat that covereth the entrails, the two kidneys, the fat which is upon them and that which is by the flanks; and with the kidneys he shall take away the caul of the liver. And the priest shall burn them upon the altar: it is an offering made by fire to the Lord; it is the expiation of the trespass. Every male among the priests shall eat thereof; it shall be eaten in the holy place, for it is most holy.” Lev 7:1-6.

I do not believe that any minister of the gospel obeys this, especially if he is a vegetarian. Then how are the workers of the gospel to be supported: “Let the priests that rule well be esteemed worthy of double honour, especially they who labour in the word and doctrine. For the scripture saith: Thou shalt not muzzle the ox that treadeth out the corn; and: The labourer is worthy of his reward.” 1 Tim 5:17-18. If Paul had been telling the Christians (Jews and recently converted Gentiles) to give their tithes for the workers of the gospel instead of for the Levites, the Jews would have declared war on Paul.

 

So never let anyone call you “cursed” for not tithing, since “as many as are of the works of the law are under a curse. For it is written: Cursed is every one that abideth not in all things which are written in the book of the law to do them” (Gal 3:10), knowing that for man this is impossible, “For whosoever shall keep the whole law, but offend in one point, is become guilty of all” (Jas 2:10).

It would be good for you to reflect on the following passages and ask yourself whether you are a Christian or a Pharisee:

Keeping the Law is something that offends God, because the works of the Law are dead works (Heb 6:1), that is, works of mere ceremony.

Then how is the church to be financed, if it must not be through the tithe; let us remember that Paul said: “Every one as he hath determined in his heart: not with sadness, or of necessity (for example, in order to be healed or to obtain some other favor), for God loveth a cheerful giver” 2 Cor 9:7 (read 2 Corinthians 8:1-12). In 1 Cor 16 he adds: “on the first day of the week (Sunday) let every one of you put something apart, according as he hath prospered”. The funds collected may be used to relieve the needy: “For it hath pleased them of Macedonia and Achaia to make a contribution for the poor of the saints that are in Jerusalem.” Romans 15:26, and to supply the needs of the ministers of the kingdom (Philippians 4:10-20).

Let us also remember that the first Christians were under the obligation of giving lodging to the ministers of the Word: “Dearly beloved, thou dost faithfully whatever thou dost for the brethren, and that for strangers, who have given testimony to thy charity in the sight of the church; whom thou shalt do well to bring forward on their way in a manner worthy of their service to God, that they may continue their journey. Because for his name they went out, taking nothing of the Gentiles. We therefore ought to receive such, that we may be fellow helpers of the truth.” 3 John 5-8 (Acts 6:14-15; 18:1-3,7). Moreover, when Christ sent out the Twelve and then the seventy, He did not teach them to collect tithes but to stay in the homes of the just and to eat what was set before them (Matthew 10:5-15; Luke 10:1-12).

Many who are reading this right now will surely be astonished at how little they knew concerning the tithe in the Sacred Scriptures.  Now you know.  Now you are responsible for what you know.

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In summary thus far:

1- The tithe was commanded by God to be handed over in produce to the Levitical priests, never in money, because they could not own property and so that there would be no corruption.

2- The tithe “was” of the Law (Mt 23:23), “according to the law” (Heb 7:5).

3- Under Grace we must give our offering every Sunday, freely, as each one has purposed in his heart, without your left hand knowing what your right hand has given.

True Christianity is based on what God has said, never on what He has not said. Today many say: “Show me a verse of the Bible that forbids collecting the tithe,” but that would be the same as a drug addict justifying himself by saying that there is no verse in the Bible that forbids marijuana.

Let us learn to give freely and out of love, without expecting anything in return; let us do it without the left hand knowing what the right hand has given. You must expect nothing in return, because the favor of God cannot be “bought”. We cannot manipulate God, much less with something like money. You may perhaps end up giving the same as the tithe, or more, but the great difference lies in the fact that it will not be an imposed burden, and then indeed rewards will come from God. Do not deceive yourself into thinking that the tithe you give today is your offering to the Lord, because you would be taking part in a command imposed by men; remember that what the Lord appointed for the Church was the offering, and not the tithe, which belonged to the Law.

Do not be an accomplice of something the Lord has not commanded, because one day you will have to give an account of how you have spent what the Lord has entrusted to you.

2 Peter:

2:1 But there were also false prophets among the people, even as there shall be among you lying teachers, who shall bring in destructive heresies covertly, and shall even deny the Lord who bought them, bringing upon themselves swift destruction. 

2:2 And many shall follow their riotousnesses, through whom the way of truth shall be evil spoken of,

2:3 and through covetousness shall they with feigned words make merchandise of you. Whose judgment now of a long time lingereth not, and their perdition slumbereth not. 

The Jews today do not tithe

The Jewish Rabbis, who in theory ought to know the Mosaic Law best and best know how to apply it, do not collect tithes, because they know that only the Levites may collect the tithe.  Owing to the destruction of the genealogical records in the destruction of the Temple in the year 70 A.D.,  they cannot identify the true Levites.  They use a different system to support themselves financially, which consists of so many dollars for each seat in their synagogues, and in this way they can maintain them and sustain themselves financially. So then, could any leader prove that he is a direct descendant of Aaron in order to have the right to ask for the tithe (even though what they now ask for is not in kind but in money)?

In fact, I present below some comments by Jews concerning the tithe:

“The commandment of the tithe is not binding at present, for we do not have the Temple of Yerushalayim/Jerusalem, and the tithe is one of the precepts which, in order to be fulfilled as the Lord commanded, make indispensable its existence and functioning.”

“Setting apart the tithe (ten percent of gross annual income), and handing it over as charity, is a commandment which the Lord has dictated exclusively for the members of the Jewish nation, in times when the Temple was in operation.”

What about almsgiving

Almsgiving was much practiced by the believers, who were God-fearing and very generous: “And in Joppe there was a certain disciple named Tabitha, which by interpretation is called Dorcas. She was rich in good works and in the almsdeeds which she did.” Acts 9:36  and “a religious man, and fearing God with all his house, who gave much alms to the people and always prayed to God.” Acts 10:2.

Almsgiving was, together with fasting and prayer, one of the pillars of the religious life, as Jesus taught us (Mt 6:1-18). And we see that Jesus asks that “when thou dost alms, let not thy left hand know what thy right hand doth, that thy alms may be in secret; and thy Father who seeth in secret will repay thee.” Mt 6:3-4. In these verses we shall indeed receive blessings if we apply it as Jesus taught us: giving alms without any self-interest, “and thou shalt be blessed, because they have not wherewith to make thee recompense; for recompense shall be made thee at the resurrection of the just.” Lk 14:14.

With Christ there was never a tithe, but rather almsgiving and much charity: “But Zacheus standing, said to the Lord: Behold, Lord, the half of my goods I give to the poor; and if I have wronged any man of any thing, I restore him fourfold.” Lk 19:8. Remember that you are a Christian, a follower of Christ and not of Moses. Even though it is much harder to follow Christ — or rather, to keep His commands — we must do so: “For the poor you have always with you…” Mt 26:11, and no one strips himself of everything in order to hand it over: “And all they that believed were together and had all things common” Acts 2:44

Let us review other passages to see what it was that Jesus commanded us to do with our money: “But give alms of what remaineth, and behold, all things are clean unto you.” Lk 11:41; “Sell what you possess, and give alms; make to yourselves bags which grow not old, a treasure in heaven which faileth not, where no thief approacheth nor moth corrupteth.” 12:33; “Which when Jesus heard, he said to him: Yet one thing is wanting to thee: sell all whatever thou hast, and give to the poor, and thou shalt have treasure in heaven; and come, follow me.” 18:22. So did Jesus, who “being rich became poor for your sakes, that through his poverty you might be rich” 2 Cor. 8:9.

Author: Farid Herrera Corrales 

NOTES

1.  http://www.uned.es/fac-geog/web/planesestudio/historia/449082/guia.pdf ↩
2.  The definition of Syllogism in the Real Academia Española is:

   1. m. Phil. An argument consisting of three propositions, the last of which is deduced necessarily from the other two. ↩