David Johnson's List: Tithing

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• One tenth is described in Numbers 18:21-28 which we can call the Levitical Tithe. Individuals were to set aside ten percent of their income,  usually in flocks or herds and possibly grain at that time, for support of the Levites, including the priests, who served at the tabernacle and later at the temple
• Another tenth appears in Deuteronomy 14:22-27. We can call it the Festival Tithe. This was another ten percent of one's income set aside in  order to fund one's attendance at the annual festivals in Jerusalem.
• A third tenth is ordained in Deuteronomy 14:28-29 . This one we can call the Poor Tithe. This tithe was exactly what it is called: it was  lifted in order to help the poor, a sort of welfare system.
• Actually, later a fourth tenth would be added. As Samuel explained to the people what having a king would involve, he promised them the Royal  Tithe in 1 Samuel 8:15. Now the annual total is thirty-three and one-third percent
• Malachi 3:8 says: "Will a man rob God? Yet you are robbing Me! But you say, 'How have we robbed Thee?' In tithes and offerings." (NASB) Some tell us  that the tenth belongs to God, as in ancient Israel, and what is above and beyond is the offerings. But we have already seen that the tithes demanded of Israel amounted to at least  twenty-three and one-third percent.
• Some of the principles appearing in 2 Corinthians 8-9 include: giving out of what you have instead of what you do not have, giving for the need of  others who may at some future time give for your need, giving so that you know the gift reaches its destination and is used for the intended purpose, giving according to the principle of  ratios (giving sparingly produces a small harvest, giving generously produces a generous harvest), and giving cheerfully out of faith in God who provides all. All giving that is not given  cheerfully has no spiritual reward--it may as well not be given.

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• "For we are not as the MAJORITY, who  are PEDDLING THE WORD GOD..." (II Cor. 2:17, Concordant Version).

   

   

  The word translated here "peddling" in the  Concordant New Testament comes from the word "kapeleuo" which the  spirit of God inspired to be used in the original Greek text of this verse of Scripture.

   

  Here is the meaning of the Greek word "kapeleuo"  translated "peddler." "To sell at retail, with the insinuation of  improper profit, either by overcharging or adulterating" (Greek-English Keyword  Concordance, page 220).

• THE TEMPLE TAX

   

  Not only did Jesus not tithe, because He was a  carpenter and carpenters were not obligated to tithe, but neither did He pay the Temple  tax, which was commanded by the Law of Moses for all men in Israel to pay annually. Of the  613 laws of Moses, this is Law # 404:

   

   

  "This they shall give, every one that passes  among them that are numbered, half a shekel after the shekel of the sanctuary: (a shekel  is twenty gerahs): an half shekel shall be the offering of the Lord.

     

   

   

  Every one that passes among them that are  numbered, from twenty years old and above, shall give an offering unto the Lord.

     

   

   

  The rich shall not give more, and the poor shall  not give less than half a shekel, when they give an offering unto the Lord, to make an  atonement for your souls.

     

   

   

  And you shall take the atonement money of the  children of Israel and shall appoint it for the service of the tabernacle [in  Jesus’ time, to the Temple] of the congregation; that it may be a memorial unto  the children of Israel before the Lord, to make an atonement for your souls" (Exodus  30:13-16).

   

   

  Jesus Christ did not pay this yearly tax to the  Temple, for the same reason that Jesus did not keep the Sabbath day commandment. Jesus  Christ is Lord of the Sabbath, (Matt. 12:8). And likewise, Jesus is not only Lord  of the Temple, Jesus is the Temple,

• "And when they were come to Capernaum, they  that received tribute money came to Peter, and said, Does not your master pay tribute [Greek:  ‘pay the double drachma’ which was the exact amount of the annual Temple  tax]?

     

   

   

  He says, Yes [Peter was embarrassed and  apparently not honest with his answer]. And when he was come into the house, Jesus  prevented him [Greek: ‘prophthano,’—‘to get an earlier start  of,’ ‘forestalls’ or ‘anticipated him’],  saying, What do you think, Simon? Of whom do the kings of the earth take custom or tribute  [taxes]? Of their own children [sons] or of strangers?

     

   

   

  Peter said unto Him, of strangers. Jesus said  unto him, THEN ARE THE CHILDREN FREE.

     

   

   

  Notwithstanding, LEST WE SHOULD OFFEND THEM, go  thou to the sea, and cast an hook, and take up the fish that first comes up; and when you  have opened his mouth, thou shall find a piece of money [Gk: ‘statar’  –the exact temple tax for two]: that take and give unto them for Me and thee"  (Matt. 17:24-27).

   

   

  What an amazing story! What a telling teaching truth  from Scriptures we have here! No wonder most Christians have never heard this Scripture  explained in Church.
• And so what is it that Jesus is teaching us with  regards to money? Simple, neither the king nor his children pay tax—any tax  (including even Temple tax)! "…then are the children FREE." Need I  remind anyone that we are the children of God’s kingdom? And neither our King, nor  we, pay taxes or tithes to our own kingdom.

• Worldliness in the Church today is not looked upon  as shameful, but rather as being chic. Power, wealth, and notoriety are not things to be  repented of, but are rather to be lusted after and pursued with great vigor. Young  aspiring ministers are not thought to be vain or ambitious when seeking worldliness, but  are rather thought of as being enthusiastic for the work of the Lord. Let’s see how  Paul did things.

   

   

  "For yourselves know how you ought to follow  us: for we behaved not ourselves disorderly among you: Neither did we eat any man’s  bread for naught; but wrought with labor and travail NIGHT AND DAY, that we might not be  chargeable to any man. Not because we have not power, but to MAKE OURSELVES AN EXAMPLE  UNTO YOU TO FOLLOW US" (II Thes. 3:7-9).

• But how many truly follow Paul’s example? You  be the judge.

   

   

  "For ye remember, brethren, our labour and  travail: for LABOURING NIGHT AND DAY, because we would not be chargeable unto any of you,  we preached unto you the Gospel of God" (I Thes. 2:9).

• Imagine that: Paul could not only walk and chew gum  at the same time, but he could work "night and day" and "preach  the Gospel of God" at the same time! Just maybe there is a lesson in there  somewhere. Paul travels to Corinth:

   

   

  "And because he was of the same craft [trade],  he abode with them, and wrought [worked]: for by their occupation they were tentmakers"  (Acts 18:3).

   

   

   

  "I have coveted no man’s silver, or  gold, or apparel. Yea, ye [all of you] yourselves know, that these hands have  ministered unto my necessities, and to them that were with me. I have showed you all  things how that so labouring ye ought to support the weak, and remember the words of the  Lord Jesus, how He said, It is more blessed to give than to receive" (Acts  20:33-31).

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• Tithing in the new covenant

    

  Now let us consider whether tithing is required in the new covenant. Tithing is mentioned only three or four times in the New Testament. Jesus acknowledged that the Pharisees were very careful about tithing (Luke 18:12), and he said that they should not leave it undone (Matt. 23:23; Luke 11:42). Tithing, like other old covenant rules and rituals, was a law at the time Jesus spoke. Jesus criticized the Pharisees not for tithing, but for treating tithing as more important than mercy, love, justice and faithfulness.
• The only other New Testament mention of tithing is in Hebrews. The fact that Abraham was blessed by and paid tithes to Melchizedek illustrates the superiority of Melchizedek and Jesus Christ over the Levitical priesthood (Heb. 7:1-10). The passage then goes on to note that "when there is a change of the priesthood, there must also be a change of the law" (verse 12).

• There was a change of the priesthood from the Levites to Jesus Christ, and this implies a change in the law that assigned the Levites to be priests. How much has been changed? Hebrews says that the old covenant is obsolete. The package of laws that commanded tithes to be given to the Levites is obsolete. 

    

  Humans should honor God by voluntarily  returning some of the blessings he gives them — this is still a valid  principle. The only place that a percentage is required is within the old  covenant. There is good precedent for tithing before Sinai, but no proof that it  was required.
• Under the old covenant, tithing was required for the support of the old covenant ministers. The Israelites were required to give 10 percent — and their blessing was only a physical one! Christians in the new covenant have much better blessings — spiritual ones. How much more willingly ought we to give in thankfulness for the eternal blessings we have in Christ Jesus?
• When it comes to money, the real question is, Is your heart in the gospel of Jesus Christ? Are you putting your money where your heart is? You can tell where your heart is by seeing where you are putting your money. "Where you treasure is, there will your heart be also," Jesus said (Matthew 6:21).
• But then Paul reduced the pressure, reminding the Corinthians that they could not give more than they had (8:12). Nor did they have to impoverish themselves to enrich others; Paul was only aiming for equity (8:13-14). Paul again expressed confidence in their willingness to give, and added the peer pressure of the Macedonian example and the boasting he had done in Macedonia about the generosity of the Corinthians (8:24-9:5).

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• 12For when there is a change of the priesthood, there must also be a change of the law.