Page 24 - Pastoral Epistles student textbook

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 (Deut. 26: 12-15).

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 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.

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.

There are only four verses in the New Testament that mention the tithe. 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.

The New Testament teaches GRACE GIVING. The best passages to find the New Testament guide for
giving is found in II Corinthians 8 and 9, especially chapter 9. Remember, we are not under the Mosaic
Law, including the tithe! Christ fulfilled the Law on our behalf. We are now living under the economy
of GRACE.

For a more in-depth study on this topic, enroll in the Distance Learning Course, Managing Your
Resources God’s Way. There is a comprehensive study that will demonstrate how believers are to give
generously in the New Testament.

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