Tithes and Offerings
As you read the following you will note that
- The word tithe means "a tenth part." Tithing means 10 percent.
- There where three tithes, one for the Levites, one for the festivals, and one every third year, to be distributed to those in need.
- To be brought and stored in a certain place.
- If it is not used right away it is to be stored until a use is found.
- The person tithing may borrow the tithe back with interest.
Genesis 14:18 "And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God. And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth: And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all."
Leviticus 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."
Leviticus 27:32 "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."
Deuteronomy 14:22 "Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year."
2 Chronicles 31:5-6 "And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly. And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps."
Malachi 3:8-10 "Can a man rob God? Yes you have robbed God. But you ask how have we robbed you? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation."
Luke 18:12 "I give tithes of all I possess"
Who may receive the Tithe?
Numbers 18:24 "And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service of the tabernacle of the congregation."
Deuteronomy 12:6-19 "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:...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: And ye shall rejoice before the Lord your God, ye, and your sons, and your daughters, and your menservants, and your maidservants, and the Levite that is within your gates; forasmuch as he hath no part nor inheritance with you... Take heed to thyself that thou forsake not the Levite as long as thou livest upon the earth."
Deuteronomy 14:28-29 "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: 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."
Nehemiah 10:37-39 "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. 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. For the children of Israel and the children of Levi shall bring the offering of the corn, of the new wine, and the oil, unto the chambers, where are the vessels of the sanctuary, and the priests that minister, and the porters, and the singers: and we will not forsake the house of our God."
It was to be given to the tribe of Levi, not someone with a title, or organization, but of a blood line. Notice what happened with Moses over who were to be the Priests. Korah and his group thought they had the right to be Priests like Aaron and his sons, but God destroyed that group for attempting to take on a role that the Lord held for only one group of people. (Numbers 16:1–50)
Deuteronomy 26:10-13, "I have brought the first fruits of the land which you God have given me, and I will set it before the Lord my God, and worship before the Lord my God, and will celebrate for every thing which the Lord has given to me, and to my house, and the stranger that is with us. When you have made an end to tithing all the increase the third year, which is the year of tithing, and have given it to the levite, the stranger, the fatherless, and the widow, that they may eat within your city and be satisfied, then you shall say before the Lord your God, I have brought the dedicated things out of my house and have shared them with the levite, the stranger, the fatherless, and the widow according to your commandments which you have commanded. I have not transgressed your commandments, neither have I forgotten them."
Nehemiah 13:12 "Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries. And I made treasurers over the treasuries, Shelemiah the priest, and Zadok the scribe, and of the Levites, Pedaiah: and next to them was Hanan the son of Zaccur, the son of Mattaniah: for they were counted faithful, and their office was to distribute unto their brethren."
The tithe was to be redistributed unto the less fortunate of those within ones gates, not to be sent around the world.
Storing the Tithe
Nehemiah 10:38 "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 to the house of our God, into the chambers of the treasure-house."
Nehemiah 13:12 "Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries."
Malachi 3:8-10 "Can a man rob God? Yes you have robbed God. But you ask how have we robbed you? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. 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."
2 Chronicles 31:4-5 "As soon as the commandment was circulated, the children of Israel brought in abundance the firstfruits of grain and wine, oil and honey, and of all the produce of the field; and they brought in abundantly the tithe of everything."
It was only to be taken to the house of God [Jerusalem] and stored in the chambers of the treasure-house until distributed, this can no longer be accomplished, so keeping it in a bank account would most likely suffice while waiting to distribute it. If the increase is of a non monetary increase, sell it for money.
Third Year Tithe
Deuteronomy 14:28-29 "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: 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."
Deuteronomy 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; "
Amos 4:4 "Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years: "
Tobit 1:7-8 "Also for six years I would save up a second tenth in money and go and distribute it in Jerusalem. A third tenth I would give to the orphans and widows and to the converts who had attached themselves to Israel. I would bring it and give it to them in the third year, and we would eat it according to the ordinance decreed concerning it in the law of Moses."
Antiquities of the Jews. Book IV, Chapter VIII, Paragraph 22 "Besides those two tithes, which I have already said you are to pay every year, the one for the Levites, the other for the festivals, you are to bring every third year, a third tithe to be distributed to those that want."
The tithe could be Returned
Leviticus 27:30-32 " And all the tithe of the land, whether seeds, or fruit, is the Lords, it is holy to the Lord. If a man wants any of his tithes back, he will add a fifth more for it. And pertaining to the tithe of the herd, and the flock, and of every thing that passes under the rod, a tenth shall be holy for the Lord....These are the commandments, which the Lord commanded Moses for the children of Israel in mount Sinai."
If a person was in need they could ask for tithes to be returned as long as they repaid it with interest, one fifth more.
What Paul says
1Corinthians 9:7-18 " Who goeth a warfare any time at his own charges? who planteth a vineyard, and eateth not of the fruit thereof? or who feedeth a flock, and eateth not of the milk of the flock? Say I these things as a man? or saith not the law the same also? For it is written in the law of Moses, Thou shalt not muzzle the mouth of the ox that treadeth out the corn. Doth God take care for oxen? Or saith he it altogether for our sakes? For our sakes, no doubt, this is written: that he that ploweth should plow in hope; and that he that thresheth in hope should be partaker of his hope. If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things? If others be partakers of this power over you, are not we rather? Nevertheless we have not used this power; but suffer all things, lest we should hinder the gospel of Christ. Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar? [those working at the alter of God, only one temple, received their lively hood from the temple] Even so hath the Lord ordained that they which preach the gospel should live of the gospel [live off the gospel does not mean tithes?]. But I have used none of these things: neither have I written these things, that it should be so done unto me: for it were better for me to die, than that any man should make my glorying void. For though I preach the gospel, I have nothing to glory of: for necessity is laid upon me; yea, woe is unto me, if I preach not the gospel! For if I do this thing willingly, I have a reward: but if against my will, a dispensation of the gospel is committed unto me. What is my reward then? Verily that, when I preach the gospel, I may make the gospel of Christ without charge [they did not ask for funds], that I abuse not my power in the gospel."
The disciples were supported by private funds from those who believed in the mission, not from tithe money. Paul taught that he had a right to tithes, but felt they would not have been able to accept that understanding and might have caused problems. Just look at the preachers of today, they use the tithe for their own pleasures.
There is nothing wrong with supporting the work and one should, but it is wrong to pay tithes to someone that uses it in a way other than set forth.
One of the elements of tithing can any longer be accomplished as prescribed by the Lord, storing it in the house of the Lord. But it can still be kept in a bank and distributed to the body as set forth per biblical principals.
Proverbs 28:27 "He who gives to the poor will not lack, But he who hides his eyes will have many curses" .
Also see our Study on Alms.