A CLOSER LOOK AT TITHING
EXPOSING THE ERRORS
By: Victor T. Stephens
"People often claim to hunger for truth, but seldom like the taste when it's served up."
~ George R.R. Martin
OLD TESTAMENT TITHING DURING THE MOSAIC LAW (continued)
More Considerations of the Distinctions Between Old Testament Tithing Versus Church Tithing
Second Consideration
Some pastors allege that the first ten percent of monetary wages earned from employment are the "best" parts of our money, and therefore should be offered as a tithe. In other words, the "man of God" should have first access to our paychecks. Numbers 18:29 is usually referenced to support their case.
"Of all your gifts you shall offer up every heave offering due to the LORD, from all the best of them, the consecrated part of them.'" (Num. 18:29)
Tithing advocates who subscribe to this line of thinking have overlooked the following errors:
Firstly, if we read verses 26-28, the passage says the best part of the tithe is a tenth of the tithe, not the first 10% of Israel's harvest.
"Speak thus to the Levites, and say to them: 'When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the LORD, a tenth of the tithe. And your heave offering shall be reckoned to you as though it were the grain of the threshing floor and as the fullness of the winepress. Thus you shall also offer a heave offering to the LORD from all your tithes which you receive from the children of Israel, and you shall give the LORD's heave offering from it to Aaron the priest.'" (Num. 18:26-28)
Secondly, a tenth of the tithe was paid by the Levites who received the first level of tithes from the eleven tribes of Israel. By contrast, because Christians do not receive tithes to pay a tenth of the tithe, it is therefore inappropriate for any pastor to allude to Numbers 18:29 as justification to receive payment of the first tenth on one’s monetary income.
Thirdly, as we learned earlier, the biblical tithe did not consist of money, but rather fruit, grain, herd, and flock. With food products one can determine which portions are best. However, such a determination is not possible with money.
Third Consideration
In their efforts to validate receiving tithes, many preachers believe they have replaced the Levitical priesthood, and the church building is a modern-day temple, the "Household of God." They typically reference Hebrews 7:12 and Ephesians 2:19.
"For the priesthood being changed, of necessity there is also a change of the law." (Heb. 7:12)
"Now, therefore, you are no longer strangers and foreigners, but fellow citizens with the saints and members of the household of God."
(Eph. 2:19)
Factually, Christian ministers today are not identical to old covenant Levitical priests. Firstly, the Levites did not receive territorial land when the Israelites entered the Promised Land. However, they were given 48 cities within the tribal lands (Num. 35:1-8). Secondly, the priests were only required to spend two weeks in temple service during their rotations. They spent the remainder of their time in the Levitical cities within each tribal inheritance. In comparison, most present-day pastors serve in church throughout the year, and in the majority of instances, they possess various types of property that include independent lands.
Next, the Tent of Meeting, Tabernacle, and temple are not comparable to a church facility. In the old covenant Tent of Meeting/Tabernacle, there were areas where only the Levitical priests could enter. Since the Israelites were not permitted to go near the Tent of Meeting, the Levitical priests acted as mediators between God and the nation of Israel. By contrast, it is permissible for Christians to go close to and enter a church building. Moreover, no leader in the church can claim to be an appointee between God and man.
The Word of God states:
"For there is one God and one Mediator between God and men, the man Christ Jesus." (1 Tim. 2:5)
Those who believe in Jesus Christ by active faith require no other earthly mediator (Heb. 4:14-16). Thus again, for any leader in the church to link himself with the old covenant Levitical priesthood to rationalize receiving tithes does so without a biblical basis.
Now, the words
"priesthood" and "household of God"
in Hebrews 7:12 and Ephesians 2:19 respectively are taken out of context by proponents of tithing. There is no sanctioning of an exclusive group of people in the New Testament to be priests on behalf of others. In proper exegetical context, these verses imply that the priesthood consists of all believers, and the body of the Christian is the new temple (1 Peter 2:5, 9; 2 Cor. 3:6; Rev 1:6; 5:10; 1 Cor. 3:16).
The Temple and Tithes
In the church today, pastors use tithing to collect wages, pay administrative costs, construct large buildings, etc. As we recently learned, the Mosaic Law did not incorporate tithing for this purpose, nor did the tithe consist of money. Instead, tithes consisted of certain food products for use in festival celebrations, and for the support of the Levites, the fatherless, strangers, and widows. By comparison, the construction and maintenance of the Old Testament temple came by generous freewill offerings and the half-shekel tabernacle/temple tax (Exodus 30:12-16; Matt. 17:24-27). Let’s examine the following verses:
1)
"And whoever is left in any place where he dwells, let the men of his place help him with silver and gold, with goods and livestock, besides the freewill offerings for the house of God which is in Jerusalem."
(Ezra 1:4)
2)
"The children of Israel brought a freewill offering to the Lord, all the men and women whose hearts were willing to bring material for all kinds of work which the Lord, by the hand of Moses, had commanded to be done." (Exodus 35:29)
3)
"Then everyone came whose heart was stirred, and everyone whose spirit was willing, and they brought the Lord's offering for the work of the tabernacle of meeting, for all its service, and for the holy garments." (Exodus 35:21)
4) "Some of the heads of the fathers' houses, when they came to the house of the Lord which is in Jerusalem, offered freely for the house of God, to erect it in its place: According to their ability, they gave to the treasury for the work sixty-one thousand gold drachmas, five thousand minas of silver, and one hundred priestly garments.”
(Ezra 2:68-69)
5)
"...and whereas you are to carry the silver and gold which the king and his counselors have freely offered to the God of Israel, whose dwelling is in Jerusalem; and whereas all the silver and gold that you may find in all the province of Babylon, along with the freewill offering of the people and the priests, are to be freely offered for the house of their God in Jerusalem." (Ezra 7:15-16)
These verses of Scripture (and there are more) illustrate that support for the temple came from people who gave freely, cheerfully, and willingly. They made their own decisions about the amount that they were going to donate. Unlike today, there were no compulsory tithing schemes or other high-pressure tactics involved. Moreover, there were no competitive contests to see who could raise the most amount of money. Instead, they were motivated by love for God and His people.
Funding for the temple also came by a tax during a census registration (Exodus 30:12-16). This tax was a half-shekel, which was equal to wages earned for two days of work. During the time of Nehemiah, the temple tax was paid yearly and was equivalent to one-third of a shekel (Neh.10:32). Men 20 years of age and older were required to pay these taxes.
In summation, there were two categories of giving for the support of the temple: Free will giving and the mandatory temple tax. As aforementioned, the tithe was only associated with festival celebrations and supporting the Levites, fatherless, strangers, and widows with food. These people never received monetary tithes, nor were monetary tithes ever utilized for sustaining the temple. Let us also consider that the temple no longer exists; but has been replaced by the body of each believer (Matt. 26:61; 27:40; 1 Cor.3:16).
