I was reading through Malachi the other day, and it just so happened I was revisiting an older Dalrock thread and ran across this post by Otto Lamp on Tithing. Most of the links are books on the passage, but there are two articles here on tithing specifically:

I’ll try to best to summarize the points, mainly from the Russell Kelly article:

  • The word “Tithe” specifically denotes a collection of what was given from the produce of the land. Never money.

“There are 16 verses from 11 chapters and 8 books from Leviticus 27 to Luke 11 which describe the contents of the holy tithe. And those contents never included money, silver, gold or anything other than food from inside Israel! Yet the incorrect definition of tithe as “the first tenth of income” is the greatest error being preached about tithing today! Lev 27:30, 32; Numb 18:27-28; Deut 12:17; 14:22-23; 26:12; 2 Chron 31:5-6; Neh 10:37; 13:5; Mal 3:10-11; Matt 23:23; Luke 11:42. In order to be honest tithe-teachers must honestly use the biblical definition of the holy tithe.”

  • Abraham’s “Tithe” to Melchizedek (Gen 14) and Jacob’s “free will vow” (Gen 28) were not Tithes but rather spoils of war and free will offerings. Note: spoils of war in Mosaic law were supposed to be 1% (Numbers 31), so Abraham gave 1000% more.
  • “The purpose of the first tithe was (1) to replace the loss of any inheritance or portion of Israel’s wealth in the land and (2) to pay Levites and priests for their labor in the sanctuary and temple.”

“Numb 18:20 And the LORD spoke to Aaron, You shall have no inheritance in their land; neither shall you have any part among them: I am your part and your inheritance among the children of Israel.

Levites and priests were to have no inheritance “in the land” (not “of the land”). That meant they were neither to inherit land nor to inherit anything else from any other source. “Neither have any part among them” meant they were not to share in the wealth of other Israelites. That explains why Levites are first in line among the poor in Deuteronomy 14:29. In other words, they were expected to remain among the poor and humble. See comments on the third tithe.”

  • Those who receive the Tithe (Levites, workers of the altar, etc.) have no inheritance in the land. That would preclude ‘pastors’ from owning pretty much anything, which is obviously not true.

“God forbade Levites and priests who received the first whole tithe from owning property in his land or receiving any other inheritances. He also forbade them from sharing wealth with other Hebrews (“no portion among them”). This Bible fact is found an amazing 12 times in (Numb 18:20, 26; Deut 10:9; 12:12; 14:27, 29; 18:1; Josh 13:14, 33; 14:3; 18:7; Eze 44:28).”

  • Second and third tithes were required (up to 23%).

“Old Covenant Hebrews were clearly expected to bring a second tithe at their three annual feasts, or festivals (Deut. 12:6-7; 14:23). Distinct from the first tithe which was only for Levites and priests, this was to be eaten by all in the streets of Jerusalem. It did not go to the temple; its purpose was “that you may learn to fear the LORD always.” The first-born of the herds was in addition to this tithe (proof that first and tenth were different). This meant that the tithe was at least 20% instead of 10%. Yet most tithe-advocates do not teach 20% tithing.”

“Old Covenant Hebrews were also commanded to keep a third tithe at home in their cities every third year (Deut. 14:28-29). This was an extra subsidy for Levites who were expected to be first in line among the poor (14:29). This meant a total tithe of around 23% instead of 10% (plus another 10% government tax (1 Sam. 8:14-17). Some teach that this replaced the 2nd festival tithe every third year. However, if this were true, there would be no food for the three yearly festivals. Again, it is obvious why this is not taught today.”

  • First fruits (and first borns) are different than tithes

“In God’s Word, firstfruits and firstborn are never the same thing as tithes. Firstfruits were the first wave-sheaf of the whole harvest, not the best (Lev. 23:10); in addition to the tithe, they were the “first offspring of your herds and flocks,” not the best (Deut. 12:7). Unlike the food-tithe, it was a very small token amount of the first crops harvested and was small enough to fit into a hand-held basket (Deut. 26:1-10). Firstfruits were a very small token offering — like a handful of grapes or olives. And, like tithes, first-fruits and first-born were always only food from inside God’s holy land of Israel.”

  • Malachi speaks directly to the Priests the entire time

“THE REAL GOD-ROBBERS OF MALACHI: The God-robbers of Malachi were actually the dishonest priests of Judah and not the general population. Beginning at Malachi 1:6 God addresses the dishonest ministers at the altar of Judah as “you”: “… unto you, O priests that despise my name.” Follow the pronoun “you”; it does not change in the remainder of Malachi. Priests offer polluted bread on the altar (1:7). Priests offer inferior animals for sacrifice (1:8). Priests are in charge of the doors and starting sacrificial fires (1:10). Priests had better animals in their flocks received as tithes (1:14; Numb. 18:25-29). Priests were cursed (1:14). Priests are addressed again: “And now, O ye priests, this commandment is for you” (2:1). The blessings of the priests are cursed (2:2). Priests had broken their special covenant with Levi (2:4-5). Priests had not taught God’s Law (2:6-10). Priests covered the altar with their tears (2:13). Priests had married Gentile wives (2:14-16). Priests mock God and ask why He had not judged them (2:17). God promises to punish the priests (3:1-7). Every priest in the nation has helped steal the tithes from the Levites (Neh 13:5-10). God curses the priests once again (1:14; 2:2; 3:9). Priests are told to return the stolen tithes (from Neh 13:5) back to the temple storerooms (3:10).”

Points 13-19 in the article, if you want to check it out.

  • Early Church dissent against Tithing & Paul himself working as a Tentmaker

“TITHING DID NOT BECOME A LAW IN THE CHURCH UNTIL A.D. 777: The earliest Christian assemblies patterned themselves after the Jewish synagogues which were led by rabbis who, like Paul, refused to gain a profit from preaching and teaching God’s Word. There are many books on Jewish social life which explain this in great detail.

From Christ’s death until Christianity became a legally recognized religion almost 300 years later, the majority of great church leaders took self-imposed vows of poverty. This is historically documented! They took Jesus’ words to the rich young ruler in Luke 18:22 literally “sell all that you have, give it to the poor, and follow me.” Most church historians agree that these early church leaders for at least the first 200 years worked for a living and were self-supporting. A Christian leader could not tell a Roman census-taker that he was a full-time preacher of an outlaw religion.

Clement of Rome (c95), Justin Martyr (c150), Irenaeus (c150-200) and Tertullian (c150-220) all opposed tithing as a strictly Jewish tradition. The Didache (c150-200) condemns traveling apostles who stay longer than three days and ask for money. And travelers who decided to remain with them were required to learn a trade. These early opponents of tithing are not quoted by tithe-teachers.

Cyprian (200-258) tried unsuccessfully to impose tithing in Carthage, North Africa around A. D. 250. At his conversion Cyprian gave away great wealth to the poor and lived under a vow of poverty. His idea of tithing included equal re-distribution to the poor. And –we must remember—his ideas of tithing were not adopted.

When tithe-teachers quote Ambrose, Chrysostom and Augustine as church fathers they conveniently leave out the first 200 years of church history. Even after Christianity became legal in the fourth century many of the greatest spiritual leaders took vows of deep poverty and preferred to live unmarried lives in monasteries. If these tithe-teachers are quoted, then the church should also be told what kind of lives they usually led.

While disagreeing with their own theologians, most church historians write that tithing did not become a legally enforced doctrine in the church for over 700 years after the cross. According to the very best sources it took over 500 years before a local church Council of Macon in France, in the year 585, tried unsuccessfully to enforce tithing on its members. It was not until the year 777 that Charlemagne legally allowed the church to collect tithes. That is the history of tithing found in the Encyclopedia Britannica, Encyclopedia Americana and the Roman Catholic Encyclopedia.”

  • Giving principles

Provide for your family

1 Timothy 5:8 But if anyone does not provide for his own, and especially for those of his household, he has denied the faith and is worse than an unbeliever.

Not to reflect the old law but the Spirit

“(1) According to Galatians 5:16-23, there is no physical law which controls the fruits of the Holy Spirit. (2) Second Corinthians 3:10 says that the Old Covenant has “no glory” when compared to the “surpassing” glory and liberty of the Holy Spirit. (3) Hebrews 7 is the only post-Calvary mention of tithing and it is an explanation of why the Levitical priesthood must be replaced by Christ’s priesthood because it was weak and unprofitable. Study Hebrews 7 and follow the progression from verse 5 to verse 12 to verse 19. (4) The manner in which tithing is taught today reflects a failure of the church to believe and act on the far better principles of love, grace and faith. Mandatory giving principles cannot, has not and will not prosper the church more than principles guided by love for Christ and lost souls (2 Cor 8:7-8).”

“Christians are commanded to give freely, sacrificially, generously, regularly, joyfully and with the motivation of love for God and man.”

“(1) Giving is a “grace.” These chapters use the Greek word for “grace” eight times in reference to helping needy saints. (2) Give yourself to God first (8:5). (3) Give yourself to knowing God’s will (8:5). (4) Give in response to Christ’s gift (8:9; 9:15). (5) Give out of a sincere desire (8:8, 10, 12; 9:7). (6) Do not give because of any commandment (8:8, 10; 9:7). (7) Give beyond your ability (8:3, 11-12). (8) Give to produce equality. This means that those who have more should give more in order to make up for the inability of those who cannot afford to give as much (8:12-14). (9) Give joyfully (8:2). (10) Give because you are growing spiritually (8:3-4, 7). (11) Give because you want to continue growing spiritually (9:8, 10-11). (12) Give because you are hearing the gospel preached (9:13).”

Conclusion

Since most of this was quoting the other articles, let me summarize it by saying a few things.

Tithing is an OT concept that is rooted in God’s blessing and provision from the land. As Christians not under the old covenant and instead under the Spirit, we should stop trying to obey things from the old covenant (like Acts 19 and circumcision). Instead, we should be motivated and not compelled, according to the Spirit, to given “freely, sacrificially, generously, regularly, joyfully, and out of love for God and man.”

What has “replaced” the tithe as provision and inheritance for the Levitical priesthood from the fruit of the land is provision of one’s own family (1 Tim 5) as Christians are now in the priesthood of believers (1 Pet 2):

1 Timothy 5:8 But if anyone does not provide for his own, and especially for those of his household, he has denied the faith and is worse than an unbeliever.

Giving should be rooted in:

2 Corinthians 8:1 Now, brethren, we wish to make known to you the grace of God which has been given in the churches of Macedonia, 2 that in a great ordeal of affliction their abundance of joy and their deep poverty overflowed in the wealth of their liberality. 3 For I testify that according to their ability, and beyond their ability, they gave of their own accord, 4 begging us with much urging for the favor [a]of participation in the [b]support of the [c]saints, 5 and this, not as we had [d]expected, but they first gave themselves to the Lord and to us by the will of God. 6 So we urged Titus that as he had previously made a beginning, so he would also complete in you this gracious work as well.

7 But just as you abound in everything, in faith and utterance and knowledge and in all earnestness and in the [e]love we inspired in you, see that you abound in this gracious work also. 8 I am not speaking this as a command, but as proving through the earnestness of others the sincerity of your love also. 9 For you know the grace of our Lord Jesus Christ, that though He was rich, yet for your sake He became poor, so that you through His poverty might become rich. 10 I give my opinion in this matter, for this is to your advantage, who were the first to begin a year ago not only to do this, but also to desire to do it. 11 But now finish [f]doing it also, so that just as there was the readiness to desire it, so there may be also the completion of it by your ability. 12 For if the readiness is present, it is acceptable according to what a person has, not according to what he does not have. 13 For this is not for the ease of others and for your affliction, but by way of equality— 14 at this present time your abundance being a supply for their need, so that their abundance also may become a supply for your need, that there may be equality; 15 as it is written, “He who gathered much did not have too much, and he who gathered little had no lack.”

  1. Give joyfully, even in poverty (2 Cor 8:2)
  2. Give beyond your ability, willingly (2 Cor 8:3)
  3. Give yourself to God (2 Cor 8:5)
  4. Don’t give because of commandment (2 Cor 8:8; 9:7)
  5. Give out of sincere desire (2 Cor 8:8,10,12; 9:7)
  6. Give as it will help you grow spiritually (2 Cor 8:8-12)
  7. Give in response to the gift of Jesus (2 Cor 8:9; 9:15)
  8. Give to supply others’ need (2 Cor 8:12-14)
  9. Give because if you sow sparingly you reap sparingly and if you sow bountifully you reap bountifully (2 Cor 9:6)
  10. Give, not grudgingly or under compulsion, but out of a cheerful heart (2 Cor 9:7)
  11. Give because it enables preaching the gospel which will bear fruit (2 Cor 9:13)

For me, I have been consistently “tithing” and God has always put it on my heart to want to give more than “10%” anyway. Therefore, knowing that tithing is bunk under the New Covenant, I don’t have an issue with any of this. It’s not my money anyway. One of the principles that I want to give under is that every year I increased on what I gave the year before.

Those who don’t tithe should know they are not condemned for not tithing. However, God desires that you give “freely, sacrificially, generously, regularly, joyfully and with the motivation of love for God and man.” Maybe more abundantly than even 10% or even 23%. Just as we shouldn’t be “misers with love” to borrow the phrase from Dalrock, we also shouldn’t be misers with money.

Tithing, like circumcision and other parts of the old covenant, is not part of the New Covenant.