Page 88 - Personal Spiritual Life Syllabus w videos

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.)

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 4:17-20) 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.
This message is a quandary; their pastors preach grace from the pulpit yet maintain that their
congregation is under the Law of the Tithe. (We will discuss this shortly.) It is the only command of the
Old Testament Law that they port forward from the Old Testament and lay on their parishioners. If you
are a pastor and you want to demand the Old Testament tithe from your church members, then you
might want to up the actual percentage from 10% to 23.3%, which was the actual amount, and you will
have a lot more money in the treasury!

There are four references to tithing in the New Testament. They are the following:

Matthew 23:23 “Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of
your spices—mint, dill and cumin. But you have neglected the more important matters of the law—
justice, mercy and faithfulness.

Luke 11:42 – 42 “Woe to you Pharisees, because you give God a tenth of your mint, rue and all other
kinds of garden herbs, but you neglect justice and the love of God. You should have practiced the
latter without leaving the former undone.

Luke 18:12 – I fast twice a week and give a tenth of all I get.’

Hebrews 7:5-9 – 5Now the law requires the descendants of Levi who become priests to collect a
tenth from the people—that is, from their fellow Israelites—even though they also are descended
from Abraham. 6This man, however, did not trace his descent from Levi, yet he collected a tenth
from Abraham and blessed him who had the promises.

Note that the four references 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.

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