8. Tithing today bears little resemblance to Old Testament tithing

It is also worth here considering the huge differences between tithing in the Old Testament and how it is taught and practiced nowadays. In spite of there being several earlier foundational passages in the books of the Law (e.g. Lev 27:30-33, Num 18:21-32, and Deut 12:17-19, 14:22-29, 26:12-15) which give much more specific teaching about tithing than Malachi chapter 3 does, it is usually the Malachi passage that is quoted today whenever tithing is taught on. Consequently, many important differences between the two systems are completely overlooked. These include:


  • In the Old Testament, people never tithed on their monetary income. The only thing that was tithed on was produce (animals/grain/fruit) from the land (Leviticus 27:30-33; even the few references in the New Testament to tithing specifically state produce, not money.) Some people say this was because in Old Testament times, Israel was an agrarian culture with an economy not based on money, but:

    • There are many indications that monetary exchange, buying and selling, was a regular aspect of life then, as it is now – and that there were a significant number of people who earned their living principally or solely by buying and selling for money1.

    • There were many people with occupations which did not involve produce from the land. These people would never have had to tithe. These would have included people such as Jesus (a carpenter/stonemason), Peter (a fisherman) and Paul (a tentmaker)2.

    • Farmers could redeem their animals by paying for them (Lev 27:30-33) – if trading in money wasn’t commonplace, there wouldn’t have been need for this provision.

    • The tithe under certain circumstances was allowed to be exchanged for money, which was later used to purchase food (Deut 14:24-26).

    • There are many Biblical references to the giving of money. Most of these references were to freewill offerings, and none of them had anything to do with tithing.

    • Taxes were paid in money. 


  • At certain times, the people could eat their own tithe! (Deut 12:17-19 & 14:22-29)

  • The tithe probably was never a straight 10%; in fact it was probably a lot more, between 23.3% and 30%. There is some disagreement among Biblical scholars as to the exact amount, but the evidence seems weighted in favour of there having actually been 2 or 3 tithes in total.

  • When the basic tithe was redeemed and exchanged for money, it was actually 12% not 10% (Lev 27:30-33; so why not teach a basic tithe of 12% today if your tithe is being paid in money?).

  • The tithe was not only for Levites/priests, but also for the poor and needy (aliens, fatherless and widows) (Deut 14:27-29, 26:12-15).

  • The priests/Levites who received tithes were not allowed to own real estate! (Num 18:20-24)

  • Tithes and firstfruits are not the same, therefore passages such as Proverbs 3:9-10 should not be used to support tithing. The firstfruits represented the ‘first fruits’ of a harvest, were not a particular percentage, and went directly to the priests in Jerusalem (Deut 26:1-4). They were a type of Christ, who was the first to rise from the dead (1 Cor 15:20-23). In contrast, tithing took one-tenth and these were taken to the Levites in their various towns. Tithing was not symbolic at all, having the practical role of keeping the priesthood functioning during the Old Testament law period. After the resurrection, firstfruits are only referred to symbolically (e.g. Rom 8:23, 11:16, 1 Cor 15:20, 23, Jas 1:18, Rev 14:4), whereas tithing is only ever mentioned in its historical context.

  • The tithes were not the best tenth. For example, when it came to tithing of animals, every tenth animal that passed under the rod was set apart, regardless of its quality (Lev 27:32-33) – in fact, the Israelites were not allowed to make substitutions. (This is in contrast to the firstfruits, which were of the firstborn, or the best of the beginning of a harvest.)

  • Malachi doesn’t accuse people of robbing God through not tithing alone, but through not giving tithes AND offerings! (3:8) I've heard various estimates that the number of offerings required of people in the Old Testament ranged from a total of 22-27% of their income (according to my brief reading on the subject; it could be more or less). If we took the tithe as just being a straight 10% and then applied this passage literally as being for church attenders today, then we would have to tell people that they must be tithing/giving at least around one-quarter of their income if they want to cross over the line from cursing to blessing! When is enough enough?!

These facts can illustrate that it's just really difficult - if not impossible - to accurately translate one system into another time and culture (and covenant) and make sure you're getting all the details right - which just shows the folly of trying to apply an Old Testament Levitical priestly system today under a whole new priesthood, that of Jesus Christ our High Priest and mediator. It would be better to simply do what Jesus did – to go past the letter of the law to live according to the spirit and intent behind it, seeing it through the lens of our New Covenant. The principles behind the law are that we need to look after the poor and needy and those who minister the Word, giving as our heart or as the Lord directs us to give.

1 For further details, I recommend the ‘1: Origin and Definition of Tithing’ section of Dr Russ Kelly’s website Should the Church teach tithing?, available at: http://www.tithing-russkelly.com/id11.html - go to the heading ‘Tithes were not from money’.

2 For further details, I recommend the ‘1: Origin and Definition of Tithing’ section of Dr Russ Kelly’s website Should the Church teach tithing?, available at: http://www.tithing-russkelly.com/id11.html - go to the heading ‘The Contents of the Tithe’.

<<
Previous
Tithing
Home

>>
Next


© Julie Groves (2010), P O Box 1626, Shek Wu Hui, Hong Kong