Page 87 - Ecclesiology Textbook Masters

There were three tithes in the Old Testament. In Lev. 27:30-33 and Numbers 18:20-21, Israel was
commanded to tithe 10% to the Levites for their sustenance. In Deut. 12:17-18 a tithe every year was
also given to the tabernacle or temple for provisions in gathering for Passover. Finally, once every three
years another 10% was given to the priests to provide provisions for those who were orphans and
widows (Deuteronomy 26:12-15) (see verses below).

So, the two tithes each year equaled 20% of their crops and livestock, and another 10% was given every
third year (an average of 3.3% annually) for distribution to the poor. In other words, the Mosaic tithe in
the Old Testament averaged of 23.3 percent of one's annual produce from the land or herds. There was
also provision for freewill offerings and personal giving above and beyond the tithe, so that the tithe
never stood alone.

Tithes were given by the patriarchs Abraham (Genesis 14:17-20) and Jacob (Genesis 28:22) BEFORE the
law system of the tithe came into being. God through Moses (Deuteronomy 12; Deuteronomy
14; Deuteronomy 26) set up the Law of the Tithe. The prophets rebuked the children of Israel for failing
to give the tithe to God (Malachi 3:8).

Many pastors today burden their congregations under the Law of the Tithe from the Old Testament. It
is a quandary, as they preach grace from the pulpit, yet maintain that their congregation is under the
Law of the Tithe. It is the only command of the Old Testament Law that they carry forward from the Old
Testament and lay on their parishioners. If you are a pastor and want to demand the Old Testament
tithe from your church members, then you might want to raise the actual percentage from 10% to
23.3%, which was the actual amount. You will make a lot more money in offerings, but it would not be
New Testament giving!

There are two passages that mention the title in Genesis, before the law was given. These passages
reference Abraham giving a tithe of the booty of war to Melchizedek and Jacob vowing to God if He will
bless him, he would give a tithe of all he has. Shortly we will talk about these two historical events.

There are eleven passages of Scripture in the Old Testament which would reference the Mosaic Law of
the tithe which was a part of the LAW given to Israel. These passages break down the details of what
was to be given, how it was to be given and dispersed, and the consequences for those who do not give.
Other passages rebuke Israel for not keeping the law.

Note that the four references to tithing in the New Testament do not command New Testament
believers to practice tithing. They are only referencing the practice in the Old Testament historically
or they are condemning Pharisees who had taken the Mosaic Tithe and rewritten it to become even
more self-righteous (Matthew 23:23, Luke 11:42, Luke 18:12, and Hebrews 7:5-9).

The multitude of verses about giving in the New Testament call believers to a
more extravagant freewill giving in response to the gospel of the Lord Jesus
based on faith in God as Provider (2 Corinthians 9:6-10). We will examine
these principles shortly.

Those who argue for tithing point out that Abraham and Jacob both tithed
prior to the Mosaic law (Genesis 14:20 and Genesis 29:22). Thus, tithing
supersedes the law, they argue. If the New Testament gave no further guidelines, that might be a valid
argument. But the New Testament clearly defines a method of giving that replaces the Law of the Old

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