Tithes & Offerings

Popular theology has twisted the Word of God to manipulate many Christians into believing that tithes and offerings are necessary and that failure to pay them will result in a curse from God. This is yet more lies and heretical teaching. Over the next few pages we will examine the purpose of tithes and offerings, who was commanded to pay them, and why Christians are not obligated in any way to pay tithes and offerings.

Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts. (Malachi 3:8-11)

The only way to rob God is to take something that is his. When we take something that is his, we rob him and are cursed. Under the law, the first part (the tenth) of the Jews' produce and livestock was "reserved" by God; that is, made holy. "And all the tithe of the land ... And concerning the tithe of the herd, or of the flock ... the tenth shall be holy unto the LORD" (Leviticus 27:30, 32). When the children of Israel did not give the reserved portion to God or gave of the unreserved portion, they robbed not only God but themselves also: "cursed ... even this whole nation" (Malachi 3:9). When they took of that which was holy or of that which was reserved, they were cursed. There are many examples of this (Genesis 3:6, 14-19; 1 Samuel 13:8-14, 2 Samuel 6:6-7), however, let us examine Achan's example. Achan took of that which was reserved by God and not only cursed himself and his family but cursed all of Israel. Therefore the children of Israel could not stand before their enemies, and Achan and his family were stoned with stones, and burned with fire.

And the city shall be accursed, even it, and all that are therein, to the LORD: only Rahab the harlot shall live, she and all that are with her in the house, because she hid the messengers that we sent. And ye, in any wise keep yourselves from the accursed thing, lest ye make yourselves accursed, when ye take of the accursed thing, and make the camp of Israel a curse, and trouble it. (Joshua 6:17-18)

But the children of Israel committed a trespass in the accursed thing: for Achan, the son of Carmi, the son of Zabdi, the son of Zerah, of the tribe of Judah, took of the accursed thing: and the anger of the LORD was kindled against the children of Israel. ... Israel hath sinned, and they have also transgressed my covenant which I commanded them: for they have even taken of the accursed thing, and have also stolen, and dissembled also, and they have put it even among their own stuff. Therefore the children of Israel could not stand before their enemies, but turned their backs before their enemies, because they were accursed: neither will I be with you any more, except ye destroy the accursed from among you. ... And Joshua, and all Israel with him, took Achan the son of Zerah, and the silver, and the garment, and the wedge of gold, and his sons, and his daughters, and his oxen, and his asses, and his sheep, and his tent, and all that he had: and they brought them unto the valley of Achor. And Joshua said, Why hast thou troubled us? the LORD shall trouble thee this day. And all Israel stoned him with stones, and burned them with fire, after they had stoned them with stones. (Joshua 7:1, 11-12, 24-25)

Under the Old Covenant, only prophets and priests had access to the holy (access to God); that is, there was restricted access to the holy. "Neither must the children of Israel henceforth come nigh the tabernacle of the congregation, lest they bear sin, and die. But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity" (Numbers 18:22-23). Through tithing, the children of Israel could, via the Levitical priests only, receive a blessing. "And the first of all the firstfruits of all things, and every oblation of all, of every sort of your oblations, shall be the priest's: ye shall also give unto the priest the first of your dough, that he may cause the blessing to rest in thine house" (Ezekiel 44:30). In essence, the people paid for a blessing with their tithes. Under the New Covenant, however, we all "have access by one Spirit unto the Father" (Ephesians 2:18) through Christ Jesus and we no longer have to secure blessings through men. "Blessed be the God and Father of our Lord Jesus Christ, who hath blessed us with all spiritual blessings in heavenly places in Christ" (Ephesians 1:3). Our father which is in heaven declares to us: "Son, thou art ever with me, and all that I have is thine" (Luke 15:31) and "A faithful man shall abound with blessings" (Proverbs 28:20). Thus, what was formally reserved by God under the law is now open to us under grace. Let us examine tithing and determine what must be followed to satisfy the requirements of the commandment: there are three components.

  1. Pay of the first (a tenth) of all your food (produce and/or livestock)

    2. And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD's: it is holy unto the LORD. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD. (Leviticus 27:30-32)

  2. Pay your tithes to the Levites for their service of the tabernacle of the congregation

    3. And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation. But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance. (Numbers 18:21, 24)

  3. Bring your tithes to a specific place chosen by God (the tabernacle of the congregation or the temple)

But unto the place which the LORD your God shall choose out of all your tribes to put his name there, even unto his habitation shall ye seek, and thither thou shalt come: And thither ye shall bring your burnt offerings, and your sacrifices, and your tithes, and heave offerings of your hand, and your vows, and your freewill offerings, and the firstlings of your herds and of your flocks (Deuteronomy 12:5-6)

Thus Solomon finished the house of the LORD, and the king's house: and all that came into Solomon's heart to make in the house of the LORD, and in his own house, he prosperously effected. And the LORD appeared to Solomon by night, and said unto him, I have heard thy prayer, and have chosen this place to myself for an house of sacrifice ... For now have I chosen and sanctified this house, that my name may be there for ever: and mine eyes and mine heart shall be there perpetually. (2 Chronicles 7:11-12, 16)

Tithing was a payment of ten percent of food—produce and/or livestock—to the Levitical priesthood: "Bring ye all the tithes into the storehouse, that there may be meat in mine house." Tithes were paid, not given, to the Levites by the children of Israel for the Levites' service in the tabernacle of the congregation and subsequently in the temple (made with hands). When we "pay bills" we are either paying for a service rendered or paying a debt, and very few people pay bills cheerfully. In short, we grudgingly pay for things to which we are obligated—out of necessity. Thus, TITHING IS NOT GIVING: it is paying for services rendered: Jesus said "ye pay tithe" (Matthew 23:23). Examine the scriptures below:

And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham (Hebrews 7:5)

But thou shalt appoint the Levites over the tabernacle of testimony, and over all the vessels thereof, and over all things that belong to it: they shall bear the tabernacle, and all the vessels thereof; and they shall minister unto it, and shall encamp round about the tabernacle. And when the tabernacle setteth forward, the Levites shall take it down: and when the tabernacle is to be pitched, the Levites shall set it up: and the stranger that cometh nigh shall be put to death. And the children of Israel shall pitch their tents, every man by his own camp, and every man by his own standard, throughout their hosts. But the Levites shall pitch round about the tabernacle of testimony, that there be no wrath upon the congregation of the children of Israel: and the Levites shall keep the charge of the tabernacle of testimony. (Numbers 1:50-53)

In addition, under the law, tithes are a form of heave offerings; they are not freewill offerings. Notice in the scriptures below that under the New Covenant, God takes no pleasure in sacrifices, offerings, burnt offerings and offerings for sin, which are offered under the law. Jesus has paid, by his one eternal offering, all offerings that were mandated under the law.

Wherefore when he cometh into the world, he saith, Sacrifice and offering thou wouldest not, but a body hast thou prepared me: In burnt offerings and sacrifices for sin thou hast had no pleasure. Then said I, Lo, I come (in the volume of the book it is written of me,) to do thy will, O God. Above when he said, Sacrifice and offering and burnt offerings and offering for sin thou wouldest not, neither hadst pleasure therein; which are offered by the law; Then said he, Lo, I come to do thy will, O God. He taketh away the first, that he may establish the second. By the which will we are sanctified through the offering of the body of Jesus Christ once for all ... For by one offering he hath perfected for ever them that are sanctified. (Hebrews 10:5-10, 14)

New Covenant sacrifices are of the heart—the spirit: "For I desired mercy, and not sacrifice; and the knowledge of God more than burnt offerings" (Hosea 6:6). For "The sacrifices of God are a broken spirit: a broken and a contrite heart, O God, thou wilt not despise" (Psalm 51:17). "I beseech you therefore, brethren, by the mercies of God, that ye present your bodies a living sacrifice, holy, acceptable unto God, which is your reasonable service" (Romans 12:1). Furthermore, if the law is to be followed, the Levites were set aside as redemption for all the firstborn males among the children of Israel: "the firstborn of thy sons shalt thou give unto me" (Exodus 22:29). "And the LORD spake unto Moses, saying, And I, behold, I have taken the Levites from among the children of Israel instead of all the firstborn that openeth the matrix among the children of Israel: therefore the Levites shall be mine; Because all the firstborn are mine; for on the day that I smote all the firstborn in the land of Egypt I hallowed unto me all the firstborn in Israel, both man and beast: mine shall they be: I am the LORD" (Numbers 3:11-13). If the number of Levites was less than the number of firstborn males, redemption money (in excess of the tithe of produce and livestock) had to be paid to the high priest.

And the LORD said unto Moses, Number all the firstborn of the males of the children of Israel from a month old and upward, and take the number of their names. And thou shalt take the Levites for me (I am the LORD) instead of all the firstborn among the children of Israel; and the cattle of the Levites instead of all the firstlings among the cattle of the children of Israel. (Numbers 3:40-41)

And it shall be when thy son asketh thee in time to come, saying, What is this? that thou shalt say unto him, By strength of hand the LORD brought us out from Egypt, from the house of bondage: And it came to pass, when Pharaoh would hardly let us go, that the LORD slew all the firstborn in the land of Egypt, both the firstborn of man, and the firstborn of beast: therefore I sacrifice to the LORD all that openeth the matrix, being males; but all the firstborn of my children I redeem. (Exodus 13:14-15)

And for those that are to be redeemed of the two hundred and threescore and thirteen of the firstborn of the children of Israel, which are more than the Levites; Thou shalt even take five shekels apiece by the poll, after the shekel of the sanctuary shalt thou take them: (the shekel is twenty gerahs:) And thou shalt give the money, wherewith the odd number of them is to be redeemed, unto Aaron and to his sons. And Moses took the redemption money of them that were over and above them that were redeemed by the Levites: Of the firstborn of the children of Israel took he the money; a thousand three hundred and threescore and five shekels, after the shekel of the sanctuary: And Moses gave the money of them that were redeemed unto Aaron and to his sons, according to the word of the LORD, as the LORD commanded Moses. (Numbers 3:46-51)

How many New Covenant firstborn sons have not been redeemed? How much money is owed? Do not be alarmed. Even though in Christ there are no Levitical priests to replace you or your firstborn son, there is no need to run to the bank. "But when the fulness of the time was come, God sent forth his Son, made of a woman, made under the law, To redeem them that were under the law, that we might receive the adoption of sons. And because ye are sons, God hath sent forth the Spirit of his Son into your hearts, crying, Abba, Father" (Galatians 4:4-6). Under the New Covenant, Jesus Christ has redeemed us from under the law, the temple made with hands has been destroyed, and offerings for sin as well as the Levitical priesthood were abolished. "Walk in love, as Christ also hath loved us, and hath given himself for us an offering and a sacrifice to God for a sweetsmelling savour" (Ephesians 5:2). "And [Jesus Christ] is the propitiation for our sins: and not for ours only, but also for the sins of the whole world" (1 John 2:2). For "All we like sheep have gone astray; we have turned every one to his own way; and the LORD hath laid on [Jesus Christ] the iniquity of us all" (Isaiah 53:6). Therefore, since our iniquity has been laid on Jesus there is no further need for Levitical priests to bear our iniquity (Numbers 18:22-24).

What's more, it is doctrinally erroneous, if not seditious, to bypass tithing as defined in the law and go back to a definition before the law unless this authority was given to us by our Lord Jesus Christ. While Jesus did so for divorce (Matthew 19:6-8; Mark 10:3-9), which he specifically attributed to Moses, he did not for tithing. Jesus specifically attributed tithing to the law and also commanded that if one part of the law is followed all of the law must be followed: "Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone" (Matthew 23:23). Abraham's freewill giving of a tenth, which was offered before the law, was given willingly, without mandate, to the eternal priest ("Melchisedec, king of Salem, priest of the most high God ... abideth a priest continually") not to the Levitical priesthood; thus, because his freewill offering of a tenth—tithe—was offered to an eternal priest, it is still in force today. Like Levi, we as children of the promise (Romans 9:7-8) have already "payed tithes in Abraham." It is finished!

For this Melchisedec, king of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him; To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace; Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abideth a priest continually. Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils ... And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham. For he was yet in the loins of his father, when Melchisedec met him ... And it is yet far more evident: for that after the similitude of Melchisedec there ariseth another priest, Who is made, not after the law of a carnal commandment, but after the power of an endless life. For he testifieth, Thou art a priest for ever after the order of Melchisedec ... By so much was Jesus made a surety of a better testament. And they truly were many priests, because they were not suffered to continue by reason of death: But this man, because he continueth ever, hath an unchangeable priesthood. (Hebrews 7:1-4, 9-10, 15-17, 22-24)

Finally, it should be noted that while there were many synagogues (the equivalent of churches), there was only one temple. Tithes were to be taken to the temple not the synagogues, however, the temple was destroyed as Jesus prophesied: "And as some spake of the temple, how it was adorned with goodly stones and gifts, he said, As for these things which ye behold, the days will come, in the which there shall not be left one stone upon another, that shall not be thrown down" (Luke 21:5-6).

The First Temple was built by King Solomon in seven years in the 10th century BCE in 957 BCE. It was the center of ancient Judaism and has remained a focal point for Jewish services over the millennia. The Temple replaced the Tabernacle of Moses and the Tabernacles at Shiloh, Nov, and Givon as the central focus of Jewish faith. This First Temple was destroyed by the Babylonians in 586 BCE, and was rebuilt seventy years later by Cyrus the Great in 516 BCE. Centuries later, it was renovated by Herod in about 20 BCE, and this Second Temple was subsequently destroyed by the Romans in 70 CE.133

Therefore, under the New Covenant, the temple made with hands has been destroyed; our iniquities have been laid on Jesus Christ and no longer on the Levitical priests; the Levitical priesthood has been eliminated; offerings under the law have been abolished; and Abraham has already paid all tithes to the priesthood of Melchisedec. Thus, all the reasons for tithing have been eliminated; therefore, under the New Covenant, TITHING DOES NOT EXIST. "If therefore perfection were by the Levitical priesthood, (for under it the people received the law,) what further need was there that another priest should rise after the order of Melchisedec, and not be called after the order of Aaron? For the priesthood being changed, there is made of necessity a change also of the law" (Hebrews 7:11-12). "Stand fast therefore in the liberty wherewith Christ hath made us free, and be not entangled again with the yoke of bondage. Behold, I Paul say unto you, that if ye be circumcised, Christ shall profit you nothing. For I testify again to every man that is circumcised, that he is a debtor to do the whole law. Christ is become of no effect unto you, whosoever of you are justified by the law; ye are fallen from grace" (Galatians 5:1-4). "If ye be circumcised," that is, if you still adhere to the dictates of the law via tithing, offerings or any other subset of the law; then, you are bound to do the whole law and Christ profits you nothing. If you do not do the whole law then you are cursed. "For as many as are of the works of the law are under the curse: for it is written, Cursed is every one that continueth not in all things which are written in the book of the law to do them. But that no man is justified by the law in the sight of God, it is evident: for, The just shall live by faith. And the law is not of faith: but, The man that doeth them shall live in them" (Galatians 3:10-12). So, instead of being blessed in your finances, you incur the curse of the law when you tithe. Another way to look at this is based on the following scripture: "Again I say unto you, That if two of you shall agree on earth as touching any thing that they shall ask, it shall be done for them of my Father which is in heaven" (Matthew 18:19). Thus, when you disagree with the New Covenant and return to the Old Covenant by agreeing with the traditions of men that tithing is valid for born again believers; you are then agreeing to be "cursed with a curse" if you do not tithe, and according to the above scripture, "it shall be done." Anyone who tells you to tithe is in fact, knowingly or unknowingly, attempting to bring you under the law and the curse of the law. Can this be, along with the other traditions of men (see "The Principality of Tradition"), why the church lacks power? Jesus, the head of the church, "went about all Galilee, teaching in their synagogues, and preaching the gospel of the kingdom, and healing all manner of sickness and all manner of disease among the people" (Matthew 4:23). If the head healed all manner of sickness and all manner of disease among the people, and he gave his church the same authority and power (Mark 16:16-18), why can the church not do the same? After all, "Christ hath redeemed us from the curse of the law, being made a curse for us" (Galatians 3:13).

Conclusion

Malachi 3:7-12 is simply a reminder to the Jews, those under the law, to obey the law. Therefore, by reciting these verses in a New Covenant church, it moves from observation (saying "this is what happened under the law") to obligation (give of necessity, by mandate in many cases, to support the elders in a church since there are no Levitical priests in Christianity). Obligation negates love (giving) and brings us under the law and the curse of the law (see "Justified by the law?"). Many Christians feel so obligated to tithe to the church and so fearful of being cursed if they do not, that they will pay their tithe over giving to someone in need who has come to them for help. "But whoso hath this world's good, and seeth his brother have need, and shutteth up his bowels of compassion from him, how dwelleth the love of God in him" (1 John 3:17)? What's more, tithing engenders wrath (Romans 4:15) which negates being a cheerful giver (2 Corinthians 9:7). Thus, your justification when you tithe is in works not in grace. Justification by works—justification by the law—does not, however, justify us from all things: "For by grace are ye saved through faith; and that not of yourselves: it is the gift of God: Not of works, lest any man should boast" (Ephesians 2:8-9). I thank God through Jesus Christ our Lord that "by him all that believe are justified from all things, from which ye could not be justified by the law of Moses" (Acts 13:39). The law has been fulfilled and binds you no longer, unless you choose not to walk in the liberty that is in Christ Jesus: "But if ye be led of the Spirit, ye are not under the law" (Galatians 5:18).

THE YEAR OF TITHING

If churches or Christians are still going to advocate tithing, then, they have to follow the complete law of tithing. They cannot create their own rules about tithing. According to the law, tithing to the local "church" should happen every three years, in the year of tithing (Deuteronomy 26:12). "At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest." (Deuteronomy 14:28-29). The tithe in the third year is ten percent of that year's increase of produce and/or livestock, not of the summation of the three years' increase. In years one and two, the tithe is "paid" to the temple not to the local "church." "Thou mayest not eat within thy gates the tithe of thy corn, or of thy wine, or of thy oil, or the firstlings of thy herds or of thy flock, nor any of thy vows which thou vowest, nor thy freewill offerings, or heave offering of thine hand: But thou must eat them before the LORD thy God in the place which the LORD thy God shall choose, thou, and thy son, and thy daughter, and thy manservant, and thy maidservant, and the Levite that is within thy gates: and thou shalt rejoice before the LORD thy God in all that thou puttest thine hands unto. Take heed to thyself that thou forsake not the Levite as long as thou livest upon the earth" (Deuteronomy 12:17-19). Notice, the tithe is eaten before the Lord by the person paying the tithe along with the Levites, strangers, fatherless, and widows. The law does provide, however, a caveat if the person cannot travel to the temple. They can convert their tithe of produce and/or livestock into money and spend it on food and drink, as they wish, for themselves. They then eat their converted tithe before the Lord where he designates. Of course, if there are Levites within their gates, they are admonished to share with the Levites (plus strangers, fatherless and widows).

And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose: And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee. (Deuteronomy 14:24-27)

Even though money clearly existed at that time (as early as Genesis 17), notice that the tithe was of food and NOT of money. The food was either produce (tithe of the land) and/or livestock (tithe of the herd/flock) as stipulated in the last chapter of Leviticus: "And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD's: it is holy unto the LORD ... And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD" (Leviticus 27:30, 32). Hence in Malachi 3:10, "Bring ye all the tithes into the storehouse, that there may be meat in mine house," the word "meat" (Hebrew tereph) really meant food for the Levites to eat. This same word also appears in the following two verses: "He hath given meat unto them that fear him: he will ever be mindful of his covenant" (Psalm 111:5). And, "She riseth also while it is yet night, and giveth meat to her household, and a portion to her maidens" (Proverbs 31:15).

We know that under the New Covenant, the temple made by hands was destroyed and our bodies became the temple of God (see "The Church" for more on this). "I will destroy this temple that is made with hands, and within three days I will build another made without hands" (Mark 14:58). Therefore "the place which he shall choose to place his name" is not a temple made with hands like church buildings but rather the body of Christ which is made up of the bodies of born again believers. Hence, when examining Malachi chapter 3 verse 10, "the storehouse" and "mine house" are no longer referring to an external temple nor to a church building as the house of God, but to the body of Christ (Romans 12:5; 1 Corinthians 12:12, 27; 1 Timothy 3:15). "Know ye not that ye are the temple of God, and that the Spirit of God dwelleth in you" (1 Corinthians 3:16)? Thus, the tithe should be paid to the High Priest, Jesus Christ, who dwells within us. "Now of the things which we have spoken this is the sum: We have such an high priest, who is set on the right hand of the throne of the Majesty in the heavens; A minister of the sanctuary, and of the true tabernacle, which the Lord pitched, and not man" (Hebrews 8:1-2). Jesus Christ, however, is not a descendant of Aaron (not a Levitical priest): "If therefore perfection were by the Levitical priesthood, (for under it the people received the law,) what further need was there that another priest should rise after the order of Melchisedec, and not be called after the order of Aaron? For the priesthood being changed, there is made of necessity a change also of the law" (Hebrews 7:11-12). Therefore, in keeping with the law, we have to follow the procedures, already reviewed, if "the place which he shall choose to place his name" is "too far from thee." In our case, "the place" (the temple) doesn't exist: it really is too far from us, plus there are no Levitical priests to receive our tithes. Deuteronomy 14 stipulates that we eat our tithe before the Lord in "the place which the LORD thy God shall choose" and share with strangers (unbelievers), fatherless and widows. As mentioned before, however, if we adhere to these procedures (if we keep this part of the law) then we have to keep all of the law else we will be cursed. "For as many as are of the works of the law are under the curse: for it is written, Cursed is every one that continueth not in all things which are written in the book of the law to do them" (Galatians 3:10). On a side note, the only time an individual is singled out to receive tithes is if that individual is the high priest. Let us examine the distribution procedures for tithes:

Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe. And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress. Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD'S heave offering to Aaron the priest. (Numbers 18:26-28)

Tithes (food) go to the Levites who in turn tithe to the high priest. Keeping the law of the tithe here in the twenty-first century means the tithes (food) should go to all the ministers and deacons, and they in turn should give a tithe (ten percent) of the tithes to Jesus Christ our High Priest. Thus, at least ten percent of the money coming into the church should be used for the poor: "For I was an hungred, and ye gave me meat: I was thirsty, and ye gave me drink: I was a stranger, and ye took me in: Naked, and ye clothed me: I was sick, and ye visited me: I was in prison, and ye came unto me. ... Verily I say unto you, Inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me" (Matthew 25:35-36, 40).

Open the Windows

In a world caught up with financial prosperity, it is easy to see why many church leaders prefer to advocate Malachi chapter 3 versus 2 Corinthians chapter 9. Jesus warned us, "Take heed, and beware of covetousness: for a man's life consisteth not in the abundance of the things which he possesseth" (Luke 12:15). Many church leaders, of course, interpret tithes to be money. Interestingly enough, as we discovered earlier, tithes were food ("meat") given to the Levitical priests to eat; whereas, 2 Corinthians 9 advocates giving whatever is needed, not just food. Malachi 3 engenders a sense of obligation (of necessity); whereas, 2 Corinthians 9 leaves it up to the individual ("every man according as he purposeth in his heart"). Some churches, clearly believing that tithes are money, even state that members are required to tithe just like those under the law, some churches even have a campaign for "100% Tithers" and some churches cancel membership in the local church if someone does not tithe! This is not the love of God nor "the liberty wherewith Christ hath made us free" (Galatians 5:1) nor even Biblical since tithes were food—meat in mine house—and the temple made with hands has been destroyed.

As we first discussed earlier in "The Principality of Rebellion," kings takes a tenth of their subjects' livelihood as tribute to benefit the king's enterprise. "A tribute (from Latin tribulum, contribution) is wealth one party gives to another as a sign of respect or, as was often [the] case in historical contexts, of submission or allegiance."133 In many Christian churches, pastors operate as kings: they exercise lordship over their congregation and demand that tribute be paid: "Render therefore ... tribute to whom tribute is due" (Romans 13:7). This tribute, however, is cloaked with a more "spiritual" designation: tithes and offerings. The King of kings, however, does not require tribute from his children: "Jesus prevented him, saying, What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers? Peter saith unto him, Of strangers. Jesus saith unto him, Then are the children free" (Matthew 17:25-26). "For ye are all the children of God by faith in Christ Jesus" (Galatians 3:26). Church leaders are not to operate as kings: "But Jesus called them to him, and saith unto them, Ye know that they which are accounted to rule over the Gentiles exercise lordship over them; and their great ones exercise authority upon them. But so shall it not be among you: but whosoever will be great among you, shall be your minister: And whosoever of you will be the chiefest, shall be servant of all" (Mark 10:42-44). Furthermore, all Christians are priests, "Jesus Christ ... hath made us kings and priests unto God and his Father" (Revelation 1:5-6), and therefore, "we certify you, that touching any of the priests ... of this house of God, it shall not be lawful to impose toll, tribute, or custom, upon them" (Ezra 7:24). Let us now turn our attention to the oft quoted verses of Malachi 3 and examine what these verses are saying in the natural.

Even from the days of your fathers ye are gone away from mine ordinances, and have not kept them. Return unto me, and I will return unto you, saith the LORD of hosts. But ye said, Wherein shall we return? Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts. (Malachi 3:7-11)

Malachi 3 is not the first time God stipulates a curse for going away from his ordinances. The curse referred to in verse 9 was first stated in the law of Moses in Deuteronomy 28 and restated several places throughout the Old Testament:

But it shall come to pass, if thou wilt not hearken unto the voice of the LORD thy God, to observe to do all his commandments and his statutes which I command thee this day; that all these curses shall come upon thee, and overtake thee ... And thy heaven that is over thy head shall be brass, and the earth that is under thee shall be iron. The LORD shall make the rain of thy land powder and dust: from heaven shall it come down upon thee, until thou be destroyed ... Thou shalt carry much seed out into the field, and shalt gather but little in; for the locust shall consume it. Thou shalt plant vineyards, and dress them, but shalt neither drink of the wine, nor gather the grapes; for the worms shall eat them. Thou shalt have olive trees throughout all thy coasts, but thou shalt not anoint thyself with the oil; for thine olive shall cast his fruit ... All thy trees and fruit of thy land shall the locust consume. (Deuteronomy 28:15, 23-24, 38-40, 42)

If I shut up heaven that there be no rain, or if I command the locusts to devour the land, or if I send pestilence among my people; If my people, which are called by my name, shall humble themselves, and pray, and seek my face, and turn from their wicked ways; then will I hear from heaven, and will forgive their sin, and will heal their land. (2 Chronicles 7:13-14)

The blessing being poured out of the "windows of heaven" is rain as first noted in the book of Genesis: "In the six hundredth year of Noah's life, in the second month, the seventeenth day of the month, the same day were all the fountains of the great deep broken up, and the windows of heaven were opened. And the rain was upon the earth forty days and forty nights" (Genesis 7:11-12). The "devourer" represents insects (locusts, cankerworms, caterpillars, and palmerworms) destroying fruit and leaves of their produce. Devouring also occurs when trees shed their fruit before they are ready for consumption. Notice an almost verbatim passage in Amos chapter 4:

Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years: And offer a sacrifice of thanksgiving with leaven, and proclaim and publish the free offerings: for this liketh you, O ye children of Israel, saith the Lord GOD. And I also have given you cleanness of teeth in all your cities, and want of bread in all your places: yet have ye not returned unto me, saith the LORD. And also I have withholden the rain from you, when there were yet three months to the harvest: and I caused it to rain upon one city, and caused it not to rain upon another city: one piece was rained upon, and the piece whereupon it rained not withered. So two or three cities wandered unto one city, to drink water; but they were not satisfied: yet have ye not returned unto me, saith the LORD. I have smitten you with blasting and mildew: when your gardens and your vineyards and your fig trees and your olive trees increased, the palmerworm devoured them: yet have ye not returned unto me, saith the LORD. (Amos 4:4-9)

Many Christians love to blame Satan for the devouring; however, please note that God, not Satan, sends the devourer—God's great army. "And I will restore to you the years that the locust hath eaten, the cankerworm, and the caterpiller, and the palmerworm, my great army which I sent among you" (Joel 2:25). According to popular theology, which stipulates that we bring "all the tithes into the storehouse," the two promises of Malachi 3:10-11 are interpreted to mean:

  1. Give in expectation of getting a massive blessing poured out from heaven in return; of course, the presumption is that the massive blessing is money. So, in a world where contaminated Christians are embracing playing the lottery and other forms of gambling, what better message to give than "give a little, get a lot?"
  2. In addition, the Lord "will rebuke the devourer." Again, the presumption is that the Lord will keep the devourer (Satan) from consuming our money.

Let us not forget, however, that the Old Testament (the law and the prophets) testified (John 5:39) of the coming of Jesus Christ and the kingdom of God. Under the New Testament, ushered in by the death and resurrection of Jesus Christ, the promises of Malachi 3 have been fulfilled (Matthew 5:17), naturally and spiritually. "He shall come down like rain upon the mown grass: as showers that water the earth" (Psalm 72:6). "Nevertheless he left not himself without witness, in that he did good, and gave us rain from heaven, and fruitful seasons, filling our hearts with food and gladness" (Acts 14:17).

  1. We see in Acts 2 that the blessing poured out from the windows of heaven is actually the Spirit of God—the Holy Ghost. Through Christ we receive the Holy Ghost that enables us to have the love of God; "because the love of God is shed abroad in our hearts by the Holy Ghost which is given unto us" (Romans 5:5). "For I will pour water upon him that is thirsty, and floods upon the dry ground: I will pour my spirit upon thy seed, and my blessing upon thine offspring: And they shall spring up as among the grass, as willows by the water courses" (Isaiah 44:3-4).

    2. And when the day of Pentecost was fully come, they were all with one accord in one place. And suddenly there came a sound from heaven as of a rushing mighty wind, and it filled all the house where they were sitting. And there appeared unto them cloven tongues like as of fire, and it sat upon each of them. And they were all filled with the Holy Ghost, and began to speak with other tongues, as the Spirit gave them utterance. ... But this is that which was spoken by the prophet Joel; And it shall come to pass in the last days, saith God, I will pour out of my Spirit upon all flesh: and your sons and your daughters shall prophesy, and your young men shall see visions, and your old men shall dream dreams: And on my servants and on my handmaidens I will pour out in those days of my Spirit; and they shall prophesy: And I will show wonders in heaven above, and signs in the earth beneath; blood, and fire, and vapour of smoke: The sun shall be turned into darkness, and the moon into blood, before that great and notable day of the Lord come: And it shall come to pass, that whosoever shall call on the name of the Lord shall be saved. (Acts 2:1-4, 16-21)

  2. The second promise, the rebuking of the devourer, comes hand in hand with being born again; that is, receiving redemption of sins and the Holy Ghost. "He that committeth sin is of the devil; for the devil sinneth from the beginning. For this purpose the Son of God was manifested, that he might destroy the works of the devil" (1 John 3:8). "But if I cast out devils by the Spirit of God, then the kingdom of God is come unto you" (Matthew 12:28); therefore, "Be sober, be vigilant; because your adversary the devil, as a roaring lion, walketh about, seeking whom he may devour: Whom resist stedfast in the faith, knowing that the same afflictions are accomplished in your brethren that are in the world" (1 Peter 5:8-9).

Therefore, preaching tithing is not only outmoded, it is heretical! We are freed from the curse of the law and we have received the promises of Malachi 3. It is not for the church to dictate (mandate) how much each person is to give: as a man purposes, not as the church or the pastor purposes. Peter warned us that this would happen: "But there were false prophets also among the people, even as there shall be false teachers among you, who privily shall bring in damnable heresies, even denying the Lord that bought them, and bring upon themselves swift destruction. And many shall follow their pernicious ways; by reason of whom the way of truth shall be evil spoken of. And through covetousness shall they with feigned words make merchandise of you: whose judgment now of a long time lingereth not, and their damnation slumbereth not" (2 Peter 2:1-3).

Conclusion

Based on reading a very early draft of this book, one church recently stopped preaching Malachi 3 and tithing. As a result, they have seen a significant increase in contributions. To quote the pastor, "tithing restricted giving ... once I stopped preaching on tithing, the people felt empowered to give as the Lord directed them." Freewill giving can be an explosive outpouring of love. So much so, that instead of continually having to ask for more, churches may actually do the unexpected and restrain giving as in the example below:

And they received of Moses all the offering, which the children of Israel had brought for the work of the service of the sanctuary, to make it withal. And they brought yet unto him free offerings every morning ... And they spake unto Moses, saying, The people bring much more than enough for the service of the work, which the LORD commanded to make. And Moses gave commandment, and they caused it to be proclaimed throughout the camp, saying, Let neither man nor woman make any more work for the offering of the sanctuary. So the people were restrained from bringing. For the stuff they had was sufficient for all the work to make it, and too much. (Exodus 36:3, 5-7)

Not only does tithing engender feelings of guilt, resentment and wrath, tithing hinders our giving. Many that tithe can easily afford to give more than ten percent; however, since they have obeyed the law they feel justified in giving just ten percent. They satisfy the law of Moses but not the need at hand. Furthermore, tithes are designated for the Levitical priests not for the body of Christ; thus, tithing, inherently, does not fulfill the dictate of "distributing to the necessity of saints; given to hospitality" (Romans 12:13). Tithing distributes to the abundance of the ministers that continue to entangle their congregation "with the yoke of bondage" (Galatians 5:1). Thus, "he that oppresseth the poor to increase his riches, and he that giveth to the rich, shall surely come to want" (Proverbs 22:16). In Acts 4 we see a picture of what the Christian church should look like in regards to giving: "And with great power gave the apostles witness of the resurrection of the Lord Jesus: and great grace was upon them all. Neither was there any among them that lacked: for as many as were possessors of lands or houses sold them, and brought the prices of the things that were sold, And laid them down at the apostles' feet: and distribution was made unto every man according as he had need" (Acts 4:33-35). So then, let us use the lessons of tithing (giving by obligation) to guide our giving by grace. "Wherefore the law was our schoolmaster to bring us unto Christ, that we might be justified by faith. But after that faith is come, we are no longer under a schoolmaster. For ye are all the children of God by faith in Christ Jesus" (Galatians 3:24-26).

Consider this, if the government made paying taxes optional and relied on patriotism, how many people would pay taxes? That is, how many people would sacrifice a portion of their increase for the benefit of the government? Moreover, for those that did pay, how much would they pay? "Knowing this, that the law is not made for a righteous man, but for the lawless and disobedient, for the ungodly and for sinners, for unholy and profane" (1 Timothy 1:9): "For all seek their own, not the things which are Jesus Christ's" (Philippians 2:21). Therefore, paying taxes has to be regulated if the government expects to receive sufficient "meat in [their] house." We see the genesis for this when Israel rejected God's rule for a government: "And he will take the tenth of your seed, and of your vineyards, and give to his officers, and to his servants ... He will take the tenth of your sheep: and ye shall be his servants" (1 Samuel 8:15, 17). The body of Christ should operate by love and faith not capitalism or covetousness. For the Christian that loves the Lord by the divine nature of God that is imparted to every born again saint, giving does not and should not require regulation (law). We give because it is the nature of God to give unselfishly. We give because we love the Lord: not because we have to ("not grudgingly, or of necessity"), but because we want to. We give to him, because he first gave to us (1 John 4:19; John 3:16). Let us look at two fictional couples (the Wannabe family and the Jones family) to illustrate tithing versus giving.

Mrs. Wannabe, like Mrs. Jones, just loves her husband; she loves him unconditionally and loves it when she can bless him with things he likes. Mr. Wannabe, however, takes her love for granted and focuses on pleasing himself. He grudgingly will go to a street corner vendor or, if absolutely necessary, the supermarket, and buy her a dozen flowers (especially if they are on sale) if she asks or, more accurately, demands it. In addition, he will consider buying flowers if he sees his too happy neighbor, Mr. Jones, bringing flowers home for his wife, Mrs. Jones. His joy abounds when his wife thoughtfully gives him something that clearly shows her attention to his detailed needs and desires. She is such a great wife ...

Things are a little different at their neighbors, the Jones.

Mrs. Jones, like Mrs. Wannabe, just loves her husband; she loves him unconditionally and loves it when she can bless him with things he likes. Mr. Jones, in appreciation of his wife's abounding love, loves to surprise her with dozens of fresh-cut flowers from a florist and other gifts. He has covenanted within himself that there should never come a time when his wife has to ask him nor ever demand of him for flowers or other things that are special to her. His joy abounds at giving to her and he is always looking for opportunities to do just that.

Which one are you, Mr. Jones or Mr. Wannabe? As a "spouse" to the Lord, are you willingly giving bountifully without having to be asked or worse demanded? Do you cheerfully look for opportunities to give? Or, like Mr. Wannabe, are you more interested in what the Lord can do for you? Therefore, you give sparingly—tithe—because you feel obliged; and besides, you do not want Mr. Jones thinking he's better than you. Christians who love the Lord give according to ability without mandate and based on need. These Christians do not need to be threatened with curses or cajoled with false promises of pending financial prosperity—just like the lottery: "Today could be the day."134

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