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According to Numbers 18:26-28, the Levites paid '''ten percent of the first tithe''' to the priests (who were also part of the tribe of Levi).  It should be noted that according to Heb 7:5, ‘they that are of the sons of Levi, who receive the office of the priesthood.… take tithes of the people.’  The explanation for this is that the priests, who received from the Levites a tithe of the tithe, thus symbolically received the whole tithe.<ref>Paul Levertoff, “Tithe,” ed. James Orr et al., The International Standard Bible Encyclopaedia, Volumes 1–5 (Chicago: The Howard-Severance Company, 1915), 2987.</ref>
According to Numbers 18:26-28, the Levites paid '''ten percent of the first tithe''' to the priests (who were also part of the tribe of Levi).  It should be noted that according to Heb 7:5, ‘they that are of the sons of Levi, who receive the office of the priesthood.… take tithes of the people.’  The explanation for this is that the priests, who received from the Levites a tithe of the tithe, thus symbolically received the whole tithe.<ref>Paul Levertoff, “Tithe,” ed. James Orr et al., The International Standard Bible Encyclopaedia, Volumes 1–5 (Chicago: The Howard-Severance Company, 1915), 2987.</ref>


==The second tithe==
==The party tithe (or the second tithe)==


'''Another ten percent''' paid for the festivals that built community and celebration (Deut. 12:5-7, 17 & 14:22–27).  Yes, that is right, it was spent on parties and it was mandatory.  Can you even imagine if we all kicked ten percent of our gross aggregate income for parties?
'''Another ten percent''' paid for the festivals that built community and celebration (Deut. 12:5-7, 17 & 14:22–27).  Yes, that is right, it was spent on parties and it was mandatory.  Can you even imagine if we all kicked in ten percent of our gross aggregate income for parties?


==The poor tithe (or third tithe)==
==The poor tithe (or third tithe)==
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==Tithe paid only on the fruit of the land==
==Tithe paid only on the fruit of the land==


According to Lev 27:30–33, '''a tithe had to be given of the seed of the land''', i.e. of the crops, of the fruit of the tree, e.g. oil and wine, and of the herd or the flock (cf Dt 14:22, 23; 2 Ch 31:5, 6). As the herds and flocks passed out to pasture they were counted (cf Jer 33:13; Ezk 20:37), and every 10th animal that came out was reckoned holy to the Lord. The owner was not allowed to search among them to find whether they were bad or good, nor could he change any of them; if he did, both the one chosen and the one for which it was changed were holy. Tithes of the herds and flocks could not be redeemed for money, but tithes of the seed of the land and of fruit could be, but a 5th part of the value of the tithe had to be added.<ref>Paul Levertoff, “Tithe,” ed. James Orr et al., The International Standard Bible Encyclopaedia, Volumes 1–5 (Chicago: The Howard-Severance Company, 1915), 2987.</ref>
According to Lev 27:30–33, '''a tithe had to be given of the seed of the land''', i.e. of the crops, of the fruit of the tree, e.g. oil and wine, and of the herd or the flock (see Deut 14:22, 23; 2 Chron 31:5, 6). As the herds and flocks passed out to pasture they were counted (see Jer 33:13), and every 10th animal that came out was reckoned holy to the Lord. The owner was not allowed to search among them to find whether they were bad or good, nor could he change any of them; if he did, both the one chosen and the one for which it was changed were holy. Tithes of the herds and flocks could not be redeemed for money, but tithes of the seed of the land and of fruit could be, but a 5th part of the value of the tithe had to be added.<ref>Paul Levertoff, “Tithe,” ed. James Orr et al., The International Standard Bible Encyclopaedia, Volumes 1–5 (Chicago: The Howard-Severance Company, 1915), 2987.</ref>


There is '''no indication in the Old Testament that any tithing was required on wages or profits'''.
There is '''no indication in the Old Testament that any tithing was required on wages or profits'''.
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The apostles agree with this:
The apostles agree with this:


:''Then it seemed good to the apostles and the elders, with the whole church, to choose men from among them and send them to Antioch with Paul and Barnabas... with the following letter: “The brothers, both the apostles and the elders, to the brothers who are of the Gentiles in Antioch and Syria and Cilicia, greetings. 24 Since we have heard that some persons have gone out from us and troubled you with words, unsettling your minds, although we gave them no instructions, it has seemed good to us, having come bto one accord, to choose men and send them to you with our beloved Barnabas and Paul, men who have risked their lives for the name of our Lord Jesus Christ.  We have therefore sent fJudas and Silas, who themselves will tell you the same things by word of mouth.  For it has seemed good to the Holy Spirit and to us to lay on you no greater burden than '''these requirements''': that you abstain from what has been sacrificed to idols, and from blood, and from what has been strangled, and from sexual immorality. If you keep yourselves from these, you will do well. Farewell.” <ref>The Holy Bible: English Standard Version (Wheaton: Standard Bible Society, 2001), Ac 15:22–29.</ref>
:''Then it seemed good to the apostles and the elders, with the whole church, to choose men from among them and send them to Antioch with Paul and Barnabas... with the following letter: “The brothers, both the apostles and the elders, to the brothers who are of the Gentiles in Antioch and Syria and Cilicia, greetings. Since we have heard that some persons have gone out from us and troubled you with words, unsettling your minds, although we gave them no instructions, it has seemed good to us, having come bto one accord, to choose men and send them to you with our beloved Barnabas and Paul, men who have risked their lives for the name of our Lord Jesus Christ.  We have therefore sent Judas and Silas, who themselves will tell you the same things by word of mouth.  For it has seemed good to the Holy Spirit and to us to lay on you no greater burden than '''these requirements''': that you abstain from what has been sacrificed to idols, and from blood, and from what has been strangled, and from sexual immorality. If you keep yourselves from these, you will do well. Farewell.” <ref>The Holy Bible: English Standard Version (Wheaton: Standard Bible Society, 2001), Ac 15:22–29.</ref>


A requirement to tithe cannot be found in the New Testament.
A requirement to tithe cannot be found in the New Testament.
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:''Each one must '''give as he has decided in his heart''', not reluctantly or under compulsion, for God loves a cheerful giver. <ref>The Holy Bible: English Standard Version (Wheaton: Standard Bible Society, 2001), 2 Co 9:7.</ref>
:''Each one must '''give as he has decided in his heart''', not reluctantly or under compulsion, for God loves a cheerful giver. <ref>The Holy Bible: English Standard Version (Wheaton: Standard Bible Society, 2001), 2 Co 9:7.</ref>


==But didn't Abraham paid tithes before the law was given==
==But didn't Abraham pay tithes before the law was given?==


Many ministers (and not just message pastors) use the argument that, because Abraham paid tithes to Melchizedek, we are obligated under covenant to pay tithes to the church.  
Many message ministers (as well as denominational pastors) use the argument that, because Abraham paid tithes to Melchizedek, we are obligated under covenant to pay tithes to the church.  


This is wrong for a number of reasons:
This is wrong for a number of reasons:


#Abraham was not under obligation to pay tithes;
#Abraham was not under obligation to pay tithes, he paid them freely;
#Abraham only paid tithes once in his life, not every year;
#Abraham only paid tithes once in his life, not every year;
#Abraham didn't tithe on his income but on his plunder from war; and
#Abraham didn't tithe on his income but '''just''' on his plunder from war; and
#Abraham also was required to be circumcised as part of the covenant, does that mean that circumcision is also required today?
#Abraham also was required to be circumcised as part of the covenant, does that mean that circumcision is also required today?
:''Christ redeemed us from the curse of the law by becoming a curse for us—for it is written, t“Cursed is everyone who is hanged uon a tree”— 14 so that in Christ Jesus the blessing of Abraham might come to the Gentiles, so that we might receive the promised Spirit through faith.<ref>The Holy Bible: English Standard Version (Wheaton: Standard Bible Society, 2001), Ga 3:13–14.</ref>


==Didn't Jesus teach us to tithe?==
==Didn't Jesus teach us to tithe?==
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Jesus said:
Jesus said:


:''Woe to you, scribes and Pharisees, hypocrites! For eyou tithe mint and dill and fcumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.<ref>The Holy Bible: English Standard Version (Wheaton: Standard Bible Society, 2001), Mt 23:23.</ref>
:''Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.<ref>The Holy Bible: English Standard Version (Wheaton: Standard Bible Society, 2001), Mt 23:23.</ref>


While message ministers would love to say that this passage proves that Jesus commands Christians to tithe, on close examination it actually states the opposite:
While message ministers would love to say that this passage proves that Jesus commands Christians to tithe, on close examination it actually states the opposite:
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#Jesus wasn't endorsing Abraham's tithe.  Jesus is simply confirming that tithing is part of the law, not something that was before the law.  Remember Jesus fulfilled the law so that we don't have to.
#Jesus wasn't endorsing Abraham's tithe.  Jesus is simply confirming that tithing is part of the law, not something that was before the law.  Remember Jesus fulfilled the law so that we don't have to.


:''But now we are released from the law, having died to that which held us captive, so that we serve in the mnew way of nthe Spirit and not in the old way of the written code.<ref>The Holy Bible: English Standard Version (Wheaton: Standard Bible Society, 2001), Ro 7:6.</ref>
:''But now we are released from the law, having died to that which held us captive, so that we serve in the new way of the Spirit and not in the old way of the written code.<ref>The Holy Bible: English Standard Version (Wheaton: Standard Bible Society, 2001), Ro 7:6.</ref>


==But doesn't the Book of Hebrews require us to tithe?==
==But doesn't the Book of Hebrews require us to tithe?==
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We have already proved that there is no requirement for tithing in the New Testament.  And we have shown that the priests only received a tithe of the tithe (i.e. one percent).
We have already proved that there is no requirement for tithing in the New Testament.  And we have shown that the priests only received a tithe of the tithe (i.e. one percent).
But if for some reason, you want to ignore scripture and tithe, then you have to ask the question: Who gets the tithe?


In 2 Corinthians 8, Paul states:
In 2 Corinthians 8, Paul states:
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Paul was given a large gift from the church to take to Jerusalem, which of necessity had to be physically taken from places so far away to Jerusalem that it would inevitably raise questions as to its vulnerability to misuse.  Paul was deeply sensitive to any negative inferences in relationship to himself in this matter, as is clear from this verse.  He held himself accountable to God and to man.  His decision was that local church delegates would accompany the monies, thereby ensuring an independent accountability for the money.
Paul was given a large gift from the church to take to Jerusalem, which of necessity had to be physically taken from places so far away to Jerusalem that it would inevitably raise questions as to its vulnerability to misuse.  Paul was deeply sensitive to any negative inferences in relationship to himself in this matter, as is clear from this verse.  He held himself accountable to God and to man.  His decision was that local church delegates would accompany the monies, thereby ensuring an independent accountability for the money.


The most telling feature in most message churches is the '''lack of accountability''' with respect to the tithes of the church.  Ministers for the most part have total control and the trustees who are legally charged by the law to ensure that there is accountability for the funds turn tail and run.
Paul didn't want the money and neither should message pastors.  A minister should get paid a reasonable wage - not the highest and not the lowest in the congregation.  We believe that the Bible teaches that.
 
But what is not acceptable is also one of the most telling features in most message churches - a complete '''lack of accountability''' with respect to the tithes of the church.  Ministers for the most part have total control and the trustees who are legally charged by the law to ensure that there is accountability for the funds turn tail and run.


As a result, monetary misuse and abuse of tithes in message churches is the norm.  Trustees and boards refuse to hold the ministry accountable and so the ministry simply walks away with the money.  While this is not the case in all message churches, it is the case in most.
As a result, monetary misuse and abuse of tithes in message churches is the norm.  Trustees and boards refuse to hold the ministry accountable and so the ministry simply walks away with the money.  While this is not the case in all message churches, it is the case in most.
=So what does the New Testament require?=
It's actually quite simple.
:'' The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. ''' Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.'''  And God is able to make all grace abound to you, so that having all sufficiency in all things at all times, you may abound in every good work.<ref>The Holy Bible: English Standard Version (Wheaton: Standard Bible Society, 2001), 2 Co 9:6–8.</ref>


=Quotes=
=Quotes=
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:''Listen. And without any contradiction the less is blessed of the better. Certainly. Watch Who He is. And here men that die receive tithes;...
:''Listen. And without any contradiction the less is blessed of the better. Certainly. Watch Who He is. And here men that die receive tithes;...
:''That's the priesthood of the order of priests and preachers, and so forth. Men that receive tithe, die. See?  ... but here he receiveth them, of whom it is witnessed that he liveth.
:''That's the priesthood of the order of priests and preachers, and so forth. Men that receive tithe, die. See?  ... but here he receiveth them, of whom it is witnessed that he liveth.
:''What would a man take tithings for, if he had any... If he never was born, and never will die, and was from beginning to end, and--and never had no father or mother or descent, and owned the whole Heavens and earth and all in it, why would he take tithe? Why would he ask Abraham to pay tithes? You see what a strict thing it is to pay tithes? Tithing is right. Every Christian is duty bound to pay tithe. That's right. Never has been changed.</ref>HEBREWS.CHAPTER.SEVEN.1  JEFF.IN  57-0915E</ref>
:''What would a man take tithings for, if he had any... If he never was born, and never will die, and was from beginning to end, and--and never had no father or mother or descent, and owned the whole Heavens and earth and all in it, why would he take tithe? Why would he ask Abraham to pay tithes? You see what a strict thing it is to pay tithes? Tithing is right. Every Christian is duty bound to pay tithe. That's right. Never has been changed.<ref>HEBREWS.CHAPTER.SEVEN.1  JEFF.IN  57-0915E</ref>


:''He can do nothing till first you confess that He's did it, and accept it as your own personal property. You can't get saved by beating on the altar, or can't get saved by paying your tithe, or keeping some days, or abs--abstain from meats. You don't get saved by that. It's by faith are you saved, and that through the grace of God. You have to accept it first, and believe it as your own personal property, then you are saved. Same way by healing.<ref>THE.QUEEN.OF.SHEBA HARTFORD.CT 58-0503</ref>
:''He can do nothing till first you confess that He's did it, and accept it as your own personal property. You can't get saved by beating on the altar, or can't get saved by paying your tithe, or keeping some days, or abs--abstain from meats. You don't get saved by that. It's by faith are you saved, and that through the grace of God. You have to accept it first, and believe it as your own personal property, then you are saved. Same way by healing.<ref>THE.QUEEN.OF.SHEBA HARTFORD.CT 58-0503</ref>