Page 26 - Managing Your Resources - Student Syllabus - short combined

Are you to teach this to your church members? Let’s study the tithe in God’s
Word and try to answer these questions.

What is the Tithe?
The word "tithe" comes from an Old English root meaning "one tenth." It is the
common English translation for the Old Testament Hebrew asar word group. The tithe was an offering
of one's agricultural or animal income to the Lord as an expression of thanks and dedication. In the Old
Testament agrarian economy, tithes were paid not in cash, gold or goods, but in crops or livestock. Only
the fruit and livestock of the promised land was to be tithed—not other forms of income.

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 but it would not be New
Testament giving!

Here is a complete list of every verse in the Bible which references tithing. (The writing in red is a
comment about the verse that explains how the verse fits into the topic of tithing.)

Genesis 14:20 And blessed be the most high God, which hath delivered thine enemies into thy hand.
And he gave him tithes of all. In this bible verse, Melchizedek comes out to meet Abraham, and
Abraham gives him a tithe of the spoils of his victory.

Genesis 28:20-22 Then Jacob made a vow, saying, “If God will be with me and will watch over me on
this journey I am taking and will give me food to eat and clothes to wear 21so that I return safely to
my father’s household, then the LORD will be my God and this stone that I have set up as a pillar will
be God’s house, and of all that you give me I will give you a tenth.” After the vision of God’s renewed
covenant, Jacob initiates a conditional covenant with God vowing to give him a tithe of what he

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