by Russell Earl Kelly, PHD
1. Defining the tithe
True biblical holy tithes were always food from the land and herds of Israelites who lived inside God’s holy land, the boundary of Israel. They were the tenth (not necessarily the best) of crops after the full harvest; they were the tenth increase (not necessarily the best) of clean animals (Lev. 27:30-34).
Common sense demands that, if one is going to quote Leviticus, Deuteronomy, Malachi, and Matthew to teach tithing, then one should use the exact definition used by Moses, Nehemiah, Malachi, and Jesus. Yes, the basic word tithe means tenth. However, in God’s word, tithe does not stand alone, and its meaning is very specific. Although money existed before tithing, the source of God’s holy tithe for over 1500 years [Moses to Jesus; Leviticus to Luke] was never money (Mal. 3:10; Mt 23:23). The increase was not from man’s hand or ability; the increase was from what God Himself miraculously produced from His own holy land. No holy tithes could come from non-food items, from Gentiles, or from unclean pagan lands.
There are 16 verses from 11 chapters and 8 books, from Leviticus 27 to Luke 11, which describe the contents of the holy tithe, and those contents never included money, silver, gold, or anything other than food from inside Israel! Yet the incorrect definition of tithe as “the first tenth of income” is the greatest error being preached about tithing today! Lev 27:30, 32; Numb 18:27-28; Deut 12:17; 14:22-23; 26:12; 2 Chron 31:5-6; Neh 10:37; 13:5; Mal 3:10-11; Matt 23:23; Luke 11:42. In order to be honest, tithe-teachers must honestly use the biblical definition of the holy tithe.
2. Money was not tithed
Although money in the form of gold and silver existed in the Bible and was essential for sanctuary/temple worship, money was never included in any of the 16 descriptions of the holy tithe.
One argument to support non-food tithing is that money was not universally available in the ancient near-East, and bartering with food took the place of money. That argument misses the point! While it is undeniable that food was used for barter, it is concurrently undeniable that money was never used for tithing even though money did exist.
For example, Genesis alone contains the word money in 32 texts, and the word occurs 44 times before the holy tithe is described in Leviticus 27:30-34. Furthermore, the words jewelry, gold, silver, and shekel also appear often from Genesis to Deuteronomy.
Abram was very rich in silver and gold (Gen 13:2); money in the form of silver shekels paid for slaves (Gen 17:12+); Abimelech gave Abraham 1000 pieces of silver (Gen 20:16); Abraham paid 400 pieces of silver for land (Gen 23:9-16); Joseph was sold for silver pieces (Gen 37:28); slaves bought freedom (Lev 25:47-53). Court fines (Ex 21 all; 22 all), sanctuary dues (Ex 30:12+), vows (Lev 27:3-7), poll taxes (Numb 3:47+), alcoholic drinks (Deut 14:26) and marriage dowries (Deut 22:29) included money. To say that money was rare does not explain why money was never required of the Israelites as tithe.
Moreover, Joseph gave Benjamin 300 pieces of silver (Gen 45:22), and in Genesis 47:15-17, food was used for barter only after money had been spent. Furthermore, banking and usury laws exist in Leviticus even before tithing. Money, therefore, was common. Yet the holy contents of God’s inspired word, from Leviticus to Luke, never include money from non-food products and trades as being required of the Israelites as tithe. Furthermore, pagan money with pagan images could not be brought into the temple as offerings.
3. Abram and Jacob’s tithes were from pagan sources
To be sure, Abram’s tithe (Gen 14:18-20) to Melchizedek and Jacob’s freewill vow (Gen 28:20-22) were from pagan sources, but these preceded the Sinai covenant and would not have been accepted by Moses, Malachi, or Jesus as holy tithes.
Many reputable books document the existence of tithing the spoils of war within pagan nations, from Babylon to Egypt, before Abraham’s time. This ancient practice pre-dated the formation of Israel as a nation, and it also predated God’s covenant with Abraham. Therefore, Abram’s (not yet Abraham; 17:5) pre-circumcision tithe in Genesis 14:20 cannot be used as an example for Christians to tithe for the following reasons: (1) The Bible does not say “why” Abram tithed pagan spoils of war nor does it state that he freely gave his pagan-sourced tithe. (2) Abram’s gift was NOT a) a holy tithe b) from inside God’s holy land c) miraculously increased by God’s hand d) gathered by God’s holy people e) under God’s holy Old Covenant. (3) Abram’s tithe was clearly only from pagan spoils of war [Sodom], and such tithe was required in many ancient nations as the law of the land. This tithe was not the same as the holy tithe referenced by Moses, Nehemiah, Malachi, and Jesus. (4) In Numbers 31:21-31, God’s law only required 1% of spoils of war as an ordinance. Therefore, if the Law had existed in Abram’s time, he would have only given 1% of his spoils instead of 10%. (5) Abram’s tithe to the priest-king Melchizedek was a one-time recorded event; it is never mentioned nor required under the law. (6) Abram’s tithe was not from his previously-owned personal property; in fact, we are not told that he tithed anything from what he previously owned. (7) Abram’s (ignored) example was to keep nothing for himself; he gave everything back. (8) Abram’s tithe is not referenced anywhere in the Bible to endorse tithing from Israel or tithing by the church. (One must ask why not if tithe is really God’s requirement of all His people?) (9) Finally, Genesis 14, verse 21, is the key text. Since most commentaries explain verse 21 as an example of pagan Arab law, it is contradictory to explain the 90% of verse 21 as pagan, while insisting that the 10% of verse 20 was obedience to God’s will. (10) Abram gave 90% of his spoils to the King of Sodom. Would it not have been better to give it all to Melchizedek? If Abraham is an example for Christians to give 10% to God, then should he also be an example for Christians to give the other 90% to the king of Sodom—or to the government? (11) As pre-Israelite priests themselves, neither Abraham nor Jacob had a Levitical priesthood to support. Their tithes were probably for the poor at their altars to Yahweh.
4. The “God’s ownership principle”
Even though it is true that “God owns everything” (Psalm 24:1), this fact does not prove that God expects tithes from all believers. Rather, Psalm 24:1 actually supports the levitical teaching that tithes were limited and not universal. Although everything belongs to God, He did not consider all land on earth to be holy and capable of producing holy tithes. If holy tithes could be collected from any land on earth, God would have accepted food from outside Israel as holy tithes, but He did not!
Yes, “God owns everything”, but He only received tithes under the Old Covenant law from food He increased from within His HOLY land of Israel! That is the biblical fact! Tithes were never merchandise, gold, silver, or precious stones. If God had expected all Israelites to tithe in the Old Testament time, such would not be true.
5. No minimum standard
Tithing was not a minimum requirement from all Israelites. Tithe-advocates teach that Christians must begin their level of giving at a minimum of the first 10% of total increase, erroneously saying that 10% was the least required from Old Covenant. As we have seen, however, the tithe required in the Old Covenant was very specific and did not include all sources or types of income.
Furthermore, the New Testament never requires tithing. Rather, Christians are asked to give generously. Paul says this in 2 Corinthians 9:6-7:
“Now this I say, he who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully. Each one must do just as he has purposed in his heart, not grudgingly or under compulsion, for God loves a cheerful giver.”
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