The Gospels only mention tithing twice: once in Matthew 23:23 & Luke 11:42 (parallel verses) and once in Luke 18:12. Both times, Jesus condemns the Pharisees who believed they were righteous because of how carefully they tithed. The Pharisees believed tithing was more important than doing justice, showing mercy, having faith, or sharing the love of God. But Jesus attacked their hypocrisy and the wrong attitudes in the held in their hearts. Jesus explained that God cares more about how you love others and what is in your heart than about how carefully you follow the tithing laws.

       ⁹ He spoke also this parable to certain people who were convinced of their own righteousness, and who despised all others. ¹⁰ “Two men went up into the temple to pray; one was a Pharisee, and the other was a tax collector. ¹¹ The Pharisee stood and prayed to himself like this: ‘God, I thank you, that I am not like the rest of men, extortioners, unrighteous, adulterers, or even like this tax collector. ¹² I fast twice a week. I give tithes of all that I get.’ ¹³ But the tax collector, standing far away, wouldn’t even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’ ¹⁴ I tell you, this man went down to his house justified rather than the other; for everyone who exalts himself will be humbled, but he who humbles himself will be exalted.”

Luke 18:9-14 (WEB)

Condemning the Self-righteous

       Jesus did not use this parable to support the idea that only those who tithe would go to heaven. Instead, He explained that those who exalt themselves above others and believe themselves to be righteous because of the things they do will not be justified before God. Rather, we are to humble ourselves and accept the righteousness that comes by faith in Him.

       The Pharisees looked down on others because they felt that they were the only ones keeping the tithe correctly. They used very strict rules about tithing and made it a point to tithe even the tiniest herbs that grew in their gardens. Since most other Jews did not observe the tithing statutes so strictly, the Pharisees believed they were more righteous than everyone else.

       I see this today among those who believe Christians are bound to tithe if they are to glorify God. Among those who support tithing as a requirement for Christians, you have some who believe you must tithe on your gross income and others who believe you can tithe on your net income (after taxes). The gross-tithers often seem to have the same attitude toward the net-tithers as the Pharisees had toward the other Jews. Tithing on your gross income is obviously more righteous than just tithing on your net…

       Again, those who believe tithing is a requirement for Christians and practice it themselves often believe themselves to be more righteous than those Christians who do not tithe. I have seen numerous comments on blogs and forums where tithers condemn Christians who do not tithe. I’ve seen people say that the church (their church) is only able to keep going because of their tithes and those who do not tithe are just “free-loaders”.

       Tell me, after reading Luke 18:9-14, what do you think Jesus would say about such attitudes? Those who exalt themselves will be humbled. I don’t care if you believe tithing is a requirement for Christians or not – if you boast in your giving and believe you are more righteous than others because of how much you give, you will not be justified before God! God is more concerned with the state of your heart than He is with how much you give. We see this reflected in Jesus’ words in the Sermon on the Mount.

       ²³ “If therefore you are offering your gift at the altar, and there remember that your brother has anything against you, ²⁴ leave your gift there before the altar, and go your way. First be reconciled to your brother, and then come and offer your gift.”

Matthew 5:23-24 (WEB)

       God desires that you offer your gifts with a humble, pure heart. The gift given with self-righteousness, unforgiveness, or neglect of God’s love will not be honorable to God.

No Support of Tithing

       As I said before, the Gospels only mention tithing twice – here and in Matthew 23:23 & Luke 11:42 (which discuss the same event). When Jesus taught about giving He never said “tithe and you’re good”. Instead, He focused on making sure your heart is right before God – humble and sharing His love. He told us to give generously and freely to anyone who asks. He told us to give to the poor – not the rich. When He taught about the Law, He rejected legalistic interpretations of God’s Word and taught us to live according to God’s nature by seeking the guidance of His Spirit.

       To understand what I mean, read the Sermon on the Mount (Matthew 5-7). Every time Jesus teaches about the Law he starts by saying, “You have heard that it was said…but I tell you…” Where the Law says “Do not murder.”, Jesus says “Don’t even get angry with another person.” Where the Law says “Do not commit adultery.”, Jesus says “Don’t even think sexual thoughts about (lust after) another person.” This pattern of teaching shows that Jesus desires us to strive not just for some minimum standard – He wants us to seek God’s nature and conform ourselves to Him.

       Now let’s apply that same line of reasoning to giving. Where the Law says “You shall tithe all the increase of your fields and livestock.”, what would Jesus say? Perhaps He would tell us to give to anyone who is in need as much as we are able. Although He didn’t give us any teaching about tithing in the Sermon on the Mount, He often spoke of giving to poor and needy throughout His ministry. That alone should give us some indication as to the type of giving God is interested in. Yes, we may need to support our churches and those who labor in teaching and preaching the Word, but meeting the needs of the poor and showing them love are far more important to God than buildings or giving to people who have more than they need.

       Consider this, would God rather we feed, clothe, and shelter a poor, homeless person or have us go to a religious conference? Would God rather that we give water to the thirsty or build bigger churches?

       I’m not saying these are always either/or questions or that it’s wrong to go to religious conferences or build bigger churches. I’m simply saying that the needs of the poor hold a special place in God’s heart. We know that through His Word and through the life of Jesus. And if we are to reflect His nature and become like Him, we must approach giving with the same mindset – a mindset focused on needs and not legalistic requirements. We must look at how we can meet the needs of the poor by carefully examining our own needs and wants.

Only One More

       We have just one more Scripture to examine about tithing, and then I’ll finish up with a summary post of what we’ve learned so far. Please feel free to share your thoughts so far in the comments below!

       There are only two places in the New Testament that tithing advocates can go to find any support of the idea that Christians should tithe: Matthew 23:23 and Luke 11:42. However, we’ll quickly see why these verses do not apply to Christians. Both of these verses discuss the same event – Jesus declaring the woes to the Pharisees and scribes for believing that carefully observing the Law in some things would bring righteousness while they continually neglected the Law in the more important matters. Here are the verses:

       ²³ “Woe to you, scribes and Pharisees, hypocrites! For you tithe mint, dill, and cumin, and have left undone the weightier matters of the law: justice, mercy, and faith. But you ought to have done these, and not to have left the other undone. ²⁴ You blind guides, who strain out a gnat, and swallow a camel!”

Matthew 23:23-24 (WEB)

       But woe to you Pharisees! For you tithe mint and rue and every herb, but you bypass justice and the love of God. You ought to have done these, and not to have left the other undone.

Luke 11:42 (WEB)

       Tithing advocates use these verses to teach Christians that Jesus commanded us to tithe. He clearly says that you should not have left the other (referring to tithing) undone. But interpreting and applying these verses to mean that Christians should tithe completely ignores some very important facts surrounding these Scriptures.

Jesus Was Under the Law

       The first thing we have to understand when we look at these verses is that the New Covenant did not begin until Jesus died on the cross. These verses occur in the context of the Old Covenant and were directed to people who were still under the Old Covenant. Jesus was born under the Old Covenant and under the Law of Moses, as were all the Jews who were alive during Jesus’ life. It was necessary for Jesus to be born under the Law and to keep it perfectly so He could serve as the perfect sacrifice to cover the punishment of our sins.

       ⁴ But when the fullness of the time came, God sent out his Son, born to a woman, born under the law, ⁵ that he might redeem those who were under the law, that we might receive the adoption of children.

Galatians 4:4-5 (WEB)

       During His life, Jesus kept the entire Law perfectly and by His death He redeemed us from the punishment of the Law. Through Him we receive the adoption of children and become God’s very own children. This would not have been possible if Jesus had not kept the Law. And Jesus would not have been keeping the Law if He had not taught others who were still under the Law to keep it as well.

Jesus Was Speaking to Those Who Were Still Under the Law

       It should also be very clear to us that Jesus was explicitly speaking to those who were still under the Law when He said they should tithe. Who was He speaking to? The scribes and Pharisees – Jews who were required to keep the Law. Jesus would never have taught the Jews to break the Law, and He would have never imposed the Law on Gentiles who were not part of the Old Covenant.

       Consider all the times Jesus healed people. The only times we ever see Him command people to go show themselves to the priests and make the appropriate sacrifice are the times when He is speaking to Jews. He never tells Gentiles to do this. Why? Because only the Jews were under the Law! If we were to follow everything Jesus said, we would still be bringing sacrifices to the altar and following the cleansing rituals required by the Law of Moses. Consider these words of Jesus:

       ²³ “If therefore you are offering your gift at the altar, and there remember that your brother has anything against you, ²⁴ leave your gift there before the altar, and go your way. First be reconciled to your brother, and then come and offer your gift.”

Matthew 5:23-24 (WEB)

       ² Behold, a leper came to him and worshiped him, saying, “Lord, if you want to, you can make me clean.” ³ Jesus stretched out his hand, and touched him, saying, “I want to. Be made clean.” Immediately his leprosy was cleansed. ⁴ Jesus said to him, “See that you tell nobody, but go, show yourself to the priest, and offer the gift that Moses commanded, as a testimony to them.”

Matthew 8:2-4 (WEB)

       Do we still take sacrifices and offerings (as required by the Law of Moses) to the altar? Do we require lepers and any others who would be ceremonially unclean to follow the cleansing rituals required by the Law of Moses? Why not? Jesus commanded those things to be done here in these verses. Why would we choose to continue enforcing tithing only and not these other things which Jesus told the Jews to do? Clearly, something is missing in such an application of Matthew 23:23 and Luke 11:42.

Christians Are Not Under the Law of Moses

       The reason this command does not apply to Christians is because we are not under the Law of Moses. We have received the adoption of children and have become the children of God – and this is through faith in Jesus. We live under grace and not the Law. We are justified by faith – not the Law! Any who choose to receive justification under the Law have rejected Jesus as Lord:

       ¹ Stand firm therefore in the liberty by which Christ has made us free, and don’t be entangled again with a yoke of bondage. ² Behold, I, Paul, tell you that if you receive circumcision, Christ will profit you nothing. ³ Yes, I testify again to every man who receives circumcision, that he is a debtor to do the whole law. ⁴ You are alienated from Christ, you who desire to be justified by the law. You have fallen away from grace. ⁵ For we, through the Spirit, by faith wait for the hope of righteousness. ⁶ For in Christ Jesus neither circumcision amounts to anything, nor uncircumcision, but faith working through love.

Galatians 5:1-6 (WEB)
emphasis mine

       What good was Christ’s sacrifice if we still seek to be justified based on how well we keep God’s Laws? If you believe that Christians who do not tithe will be under “the curse” (which, by the way, is death), then why do we need Christ? All we’d need to do is tithe (and keep the other 600+ commandments in the Law) and we’d have eternal life. If you desire to live under the Law, then you’re really desiring to live a life apart from faith in Christ. Your faith is in the Law and its ability to save you.

       But we are not called to live under the Law of Moses. We are living under the Law of Christ. And the Law of Christ is a law of freedom from the punishment that is due to us (the curse, death, eternal separation from God), grace to be led by the Spirit, and justification that comes through faith in Christ (not through the Law of Moses).

       Does this mean that I’m saying Jesus abolished the Law of Moses or that the Law was not good? Does this mean we’re free to sin as much as we want? No! Jesus fulfilled the Law by calling us to serve under the Spirit and not the letter. He covered the debt of death that we owed to God for our sin and freed us to live the Law of Love.

       ¹³ For you, brothers, were called for freedom. Only don’t use your freedom for gain to the flesh, but through love be servants to one another. ¹⁴ For the whole law is fulfilled in one word, in this: “You shall love your neighbor as yourself.”

Galatians 5:13-14 (WEB)
emphasis mine

       You see, there’s no need to require Christians to give a specific percentage of their income to the poor because we are called to love each other as we love ourselves! Following that Law of Love will meet the needs of all people and truly make God happy. Tithing because you want a blessing from God or because you fear a curse from God are not the ways to please Him. But giving because you love your neighbor will bring joy to His heart as He sees His children loving others.

       The New Covenant began at Jesus’ death when His blood was shed. After that point, all who believe in Him live by faith in His name and are called to be led by His Holy Spirit. We are called to live out the love of God and show it to those around us. And if we have faith in Christ and we are led by the Spirit, then we are under grace and not the Law of Moses.

The Tithe Was Still Only Food

       It may seem ridiculous to bring this up (again), but even here the tithe still only contained food. In the Bible, the tithe never contained money. But those who teach tithing today tell Christians to tithe on any and all income and only want Christians to give money in the offering plate – not food. You’ll see that Jesus noted the Pharisee’s focus on tithing their garden herbs – the least of all agricultural produce. The did not tithe money because it was not required by the Law of Moses.

       And we cannot say it is because they did not have money. Consider the numerous times Jesus discussed money or used money in His parables. The Jews had shekels, denarii, and other forms of currency available to them, but they never tithed their money. (Yes, there was money available when the tithe was enacted in the Law of Moses as well.) The addition of money as an object to tithe is a modern twist in an attempt to get as much money into the churches as possible. It is not Biblical and cannot be supported by any Scriptures at all.

You Can Tithe and Still Be Sinning

       Finally, the most important point in these verses is that tithing is less important than living a life that’s right before God. Even under the Law of Moses, God counted justice, mercy, faith, and sharing His love as more important than tithing. Even now, God does not desire your gifts if your heart is not right before Him. He loves a cheerful giver – not someone who is giving because of compulsion. He desires that you ask forgiveness of your neighbor before you try to give anything in His name. Your relationship with money has a huge impact on your relationship with God, but your relationship with other people is far more important.

       Jesus cursed the Pharisees even though they were keeping the tithing statutes as literally as possible. They were even tithing the tiniest of their garden herbs. But they did it with a wrong heart and neglected to do the things God desired most (justice, mercy, faith, and love). You can be tithing today and still be sinning. You can be giving 90% of your income, and God will still desire that you repent if you’re not doing justice, showing mercy, having faith, and sharing love. Love trumps giving any day.

Only Two Left!

       We only have two more Scriptures on tithing left to examine. Make sure you’ve signed up for free updates to Provident Planning if you don’t want to miss them!

       Before we get to the verse most frequently used to teach tithing as a requirement for Christians, let’s make sure we have a firm foundation for understanding the context of Malachi. If you haven’t read my discussion on 2 Chronicles 31 and Nehemiah 10, 12, and 13, please take the time to go back and study those articles. This post will still be here for you to read later. It’s important to have the right historical context for Malachi before reading and interpreting it. (Nehemiah and Malachi probably lived in the same place at the same time, so studying Nehemiah will help you better understand Malachi.)

Robbing God’s Tithes and Offerings

       Malachi 3:8-12 begins by accusing the sons of Jacob of robbing God in tithes and offerings.

       ⁶ “For I, Yahweh, don’t change; therefore you, sons of Jacob, are not consumed. ⁷ From the days of your fathers you have turned aside from my ordinances, and have not kept them. Return to me, and I will return to you,” says Yahweh of Armies. “But you say, ‘How shall we return?’ ⁸ Will a man rob God? Yet you rob me! But you say, ‘How have we robbed you?’ In tithes and offerings.”

Malachi 3:6-8 (WEB)

       As we’ve studied already, these tithes and offerings are the things God specifically commanded to the Israelites. Although tithing advocates use these verses to support a single 10% tithe to the church, they do not discuss the other tithes God required of the Israelites or the various offerings (sin, peace, wave, etc.) He required of them as well. God was calling the people and the priests to return to keeping all of His commandments, statutes, and ordinances – not just those concerning a single 10% tithe. Using this passage of Scripture to teach a requirement of tithing to a church without including the requirement to follow all of the Law is abusing the Scriptures and twisting it for man’s purposes.

Cursed with the Curse

       God makes it clear that He is specifically speaking to the nation of Israel (and not to Christians) by cursing them with “the curse”.

       You are cursed with the curse; for you rob me, even this whole nation.

Malachi 3:9 (WEB)

       The nation of Israel had bound themselves to follow all of the commandments, statutes, and ordinances found in the Law under penalty of the curse (see my discussion on Nehemiah). What is “the curse” if not the curse that applied to those who did not keep the whole Law?

       Those who use these verses in Malachi to teach Christians that they will be cursed if they do not tithe are seriously misusing the Scriptures. You must understand that the curse God is referring to here is the same curse found in Deuteronomy 27 and 28, which applies to the Israelites who do not keep the Law of Moses.

       So if you want to teach Christians that they must tithe or else be cursed by God, then you must also teach them to keep every single commandment in the Law or else be cursed. And if you want to do that, you might as well ignore the fact that Jesus came to die for our sins and take away the curse of the Law. But we know that we (Christians) no longer live by the Law but by faith because Christ redeemed us from the curse.

       ¹⁰ For as many as are of the works of the law are under a curse. For it is written, “Cursed is everyone who doesn’t continue in all things that are written in the book of the law, to do them.”
       
       ¹¹ Now that no man is justified by the law before God is evident, for, “The righteous will live by faith.” ¹² The law is not of faith, but, “The man who does them will live by them.”
       
       ¹³ Christ redeemed us from the curse of the law, having become a curse for us. For it is written, “Cursed is everyone who hangs on a tree,” ¹⁴ that the blessing of Abraham might come on the Gentiles through Christ Jesus; that we might receive the promise of the Spirit through faith.

Galatians 3:10-14 (WEB)

       So we should not be teaching that Christians must tithe under penalty of a curse from God, or else we completely ignore all that Jesus did for us. We cannot place ourselves under the yoke of the Law with regards to tithing and choose to ignore all of the other commandments, statutes, and ordinances that are found in the Law.

The Tithe in the Storehouse

       Verse 10 then says to bring the whole tithe into the storehouse so that there may be food in God’s house.

       “Bring the whole tithe into the storehouse, that there may be food in my house, and test me now in this,” says Yahweh of Armies, “if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough for.”

Malachi 3:10 (WEB)

       As we learned in our study of Nehemiah and 2 Chronicles 31, the Temple storehouse was not designed to hold the entire tithe of Israel. Only the Levites received the tithe, and they received it in their Levitical cities (not at the Temple). It was then the duty of the Levites to bring the tithe of the tithes to the Temple so there would be food available for the Levites and priests serving at the Temple during their shifts. Nehemiah specifically notes that the priests had stolen the Levites’ portion of the tithe of the tithes and the Levites went home so they could eat. (And remember that Nehemiah and Malachi address the same time period in Israel.)

       Tithing advocates stretch the meaning of this verse to include the full tithe that went to the Levites and say that the storehouse is the local church. However, the clear context of these verses and the Bible’s teaching on the tithe do not support these ideas. Furthermore, placing Christians under the burden and curse of the Law entirely ignores Christ’s sacrifice for us.

The Tithe Was Still Food and Only Food

       Finally, these verses continue to make it evident that God’s tithing statutes for the Israelites only included food and never money.

       ¹⁰ “Bring the whole tithe into the storehouse, that there may be food in my house, and test me now in this,” says Yahweh of Armies, “if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough for. ¹¹ I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast its fruit before its time in the field,” says Yahweh of Armies. ¹² “All nations shall call you blessed, for you will be a delightful land,” says Yahweh of Armies.

Malachi 3:10-12 (WEB)
emphasis mine

       Every single instance of tithing in the Bible, including this one, refers to the tithe containing only food and never money. The entire description of how God would bless the Israelites in this passage relates to the production of food. It’s all about how God would send them rain (open the windows of heaven means to send rain) and protect their crops. It says nothing about money or income – only food because that’s all the tithe ever contained. It was not that the Israelites did not have money – there are plenty of Biblical examples that show the use of money before, during, and after tithing was enacted among the Israelites. God never intended for the Israelites’ tithes to contain money.

       But modern tithing teachers tell you that you must give 10% from any and all sources of income – not just agricultural produce. At the same time they claim to be holding to the Bible’s teaching about tithing. It should be very clear by now that the Bible never taught anyone to tithe money, but men today want your money and teach false doctrines in an effort to get as much as they can. When will we open our eyes to this truth?

No More Lies

       I challenge you to study the truth of what I am saying and to read what God has to say about this issue. Stop listening to men long enough to hear God and then you will find His truth. We have seen that Malachi 3:8-12 plainly does not apply to Christians, but it is constantly used to force Christians to tithe out of fear of a curse from God. Do not let these lies infest your church any longer! Stand up for the truth and follow God’s principles for New Covenant giving.

Stay Tuned!

       With this we’ve looked at all the Old Testament examples of tithing. (I didn’t look at Amos 4:4-5, but it barely mentions tithing and hardly applies to our study.) I’ll begin looking at New Testament verses on tithing next week. Make sure you sign up for free updates to Provident Planning if you don’t want to miss anything!

       Nehemiah 10, 12, and 13 provide some of the clearest verses on how tithing worked in the Old Testament. Having a solid understanding of tithing in Nehemiah is critical if you want to correctly understand Malachi 3:8-10. Too many people look at those verses in Malachi without correctly understanding the meaning behind those verses. Then they take those verses and apply them to Christians – saying that those who tithe will be blessed and those who do not will be cursed.

       When we get to Malachi, we’ll see why understanding how tithing worked is important and why many modern applications of the verses in Malachi miss the mark in the meaning of those verses. Let’s take some time now to prepare for our study of Malachi by looking at the context that Nehemiah gives us.

An Oath to Do All of God’s Commandments

       An important factor to consider as we study Nehemiah and Malachi is that these Israelites were under the Law of Moses including the blessings and curses that came with it. Jesus’ sacrifice paid the full price for the punishment that is due to us under the Law of Moses, which means the curses of the Law do not apply to us any more. Malachi was written specifically to the Israelites – and more specifically to a group of Israelites that had entered into a curse and taken an oath to keep all of God’s commandments, ordinances, and statutes.

       ²⁸ The rest of the people, the priests, the Levites, the porters, the singers, the Nethinim, and all those who had separated themselves from the peoples of the lands to the law of God, their wives, their sons, and their daughters, everyone who had knowledge, and understanding— ²⁹ they joined with their brothers, their nobles, and entered into a curse, and into an oath, to walk in God’s law, which was given by Moses the servant of God, and to observe and do all the commandments of Yahweh our Lord, and his ordinances and his statutes;

Nehemiah 10:28-29 (WEB)

       What I find interesting is that tithing advocates today choose to bind themselves and others to the statute of tithing but neglect all the other commandments, ordinances, and statutes God gave the Israelites. Even following these two verses in Nehemiah are several things that no one teaches Christians to do like refusing to buy or sell on the Sabbath (Saturday), not charging interest to fellow Christians, and observing the Sabbatical Year every seventh year. But God’s Word tells us that if we try to keep the whole Law and fail in even one point then we’re guilty of failing in all of it.

       ¹⁰ For whoever keeps the whole law, and yet stumbles in one point, he has become guilty of all. ¹¹ For he who said, “Do not commit adultery,” also said, “Do not commit murder.” Now if you do not commit adultery, but murder, you have become a transgressor of the law. ¹² So speak, and so do, as men who are to be judged by a law of freedom.

James 2:10-12 (WEB)

       By His blood, Jesus has paid for the condemnation we are under because of our sin – taking away that condemnation from us and along with it the curses of the Law. So when someone tells you that God will curse you if you do not tithe, they are failing to realize that we are under a law of freedom in Christ and they ignore the value and purpose of His shed blood. (Note that this is not a freedom to do whatever we wish. We are free from the punishment of the Law because Christ paid what was due on our behalf.)

       This understanding is key to knowing why the curses of Malachi 3:8-10 do not apply to Christians. God still calls us to give, but it is no longer under the statutes of tithing. We are called to give because of His love living in us as His Spirit leads us.

The Tithe Went to the Levites – Not the Temple

       Although we already learned this in Numbers 18, the tithes went to the Levites in the cities where they lived. It was the Levites’ responsibility to bring the tithe of the tithes to the Temple for the support of the priests and the Levites while they were serving in their shifts. This is made clear by these verses in Nehemiah:

       ³⁴ We cast lots, the priests, the Levites, and the people, for the wood offering, to bring it into the house of our God, according to our fathers’ houses, at times appointed, year by year, to burn on the altar of Yahweh our God, as it is written in the law; ³⁵ and to bring the first fruits of our ground, and the first fruits of all fruit of all kinds of trees, year by year, to the house of Yahweh; ³⁶ also the firstborn of our sons, and of our livestock, as it is written in the law, and the firstborn of our herds and of our flocks, to bring to the house of our God, to the priests who minister in the house of our God; ³⁷ and that we should bring the first fruits of our dough, and our wave offerings, and the fruit of all kinds of trees, the new wine and the oil, to the priests, to the rooms of the house of our God; and the tithes of our ground to the Levites; for they, the Levites, take the tithes in all the cities of our tillage.

       ³⁸The priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes to the house of our God, to the rooms, into the treasure house.

Nehemiah 10:34-38 (WEB)
emphasis mine

       It’s very important you understand those parts I emphasized before reading Malachi 3:8-10. The people of Israel only brought the first fruits and the firstborn to the Temple for the priests. These first fruits would have been quite small compared to the tithe that came from all of Israel. First fruits were small enough to fit into a basket.

       The tithe went to the Levites, who lived in the Levitical cities (not at the Temple). Then the Levites were charged with bringing the tithe of the tithes to the Temple. Only the Levites – not the people of Israel – took the tithes into the Temple storehouse. Further evidence is given in Nehemiah 12 that the Levites gathered the whole tithe (10%) in their cities and brought a tenth of that (1% of all Israel’s increase) to the Temple storehouse.

       On that day were men appointed over the rooms for the treasures, for the wave offerings, for the first fruits, and for the tithes, to gather into them, according to the fields of the cities, the portions appointed by the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites who waited.

Nehemiah 12:44 (WEB)
emphasis mine

       This is important to understand because those who use Malachi 3:8-10 to teach tithing to Christians hold that those verses are speaking to the entire nation of Israel to bring their tithes into the Temple storehouse – which they then use to say that Christians should bring their tithes into the church. However, such an application of those verses is wrong because:

1. Christians are not under the curses of the Law.

       

2. The New Testament temple is not a building – the bodies of those who have the Holy Spirit dwelling in them are the temple.

       

3. Only the Levites – not all of Israel – took tithes into the Temple storehouse – and even then it was only a tithe of the tithes (a tenth of the 10% all of Israel gave to the Levites).

Priests Who Steal

       The final part of Nehemiah that we’ll study gives us a clear context for Malachi. Both books were written around the same time, and both books show how the priests failed to follow God’s statutes concerning the use of the tithe of the tithes.

       In Nehemiah 13:4-12, we see how the priests had failed to give the Levites their portion of the tithe of the tithes while they were serving in the Temple. It appears that the priests even stole the Levites’ portion of the tithe of the tithes.

       ⁴ Now before this, Eliashib the priest, who was appointed over the rooms of the house of our God, being allied to Tobiah, ⁵ had prepared for him a great room, where before they laid the meal offerings, the frankincense, and the vessels, and the tithes of the grain, the new wine, and the oil, which were given by commandment to the Levites, and the singers, and the porters; and the wave offerings for the priests.

       ⁶ But in all this, I was not at Jerusalem; for in the two and thirtieth year of Artaxerxes king of Babylon I went to the king: and after certain days asked I leave of the king, ⁷ and I came to Jerusalem, and understood the evil that Eliashib had done for Tobiah, in preparing him a room in the courts of God’s house. ⁸ It grieved me severely: therefore I cast forth all the household stuff of Tobiah out of the room. ⁹ Then I commanded, and they cleansed the rooms: and there brought I again the vessels of God’s house, with the meal offerings and the frankincense.

       ¹⁰ I perceived that the portions of the Levites had not been given them; so that the Levites and the singers, who did the work, had fled everyone to his field. ¹¹ Then I contended with the rulers, and said, “Why is God’s house forsaken?” I gathered them together, and set them in their place. ¹² Then brought all Judah the tithe of the grain and the new wine and the oil to the treasuries.

Nehemiah 13:4-12 (WEB)

       Due to Eliashib’s actions the Levites who were serving at the Temple were not receiving the portion due to them. So the Levites went back home and started working in their fields (like they normally did when they weren’t serving in the Temple) so they’d have something to eat. After Nehemiah got the Levites to come back, he needed to replenish the food the priests had stolen. That’s why we see all of Judah bringing the tithe to the treasuries of the Temple rather than to the Levitical cities. This was a special exemption to the normal practice because of the circumstances. If Nehemiah had not done this, there would still have been no food for the Levites while they were serving at the temple.

       This passage shows us three things:

1. The tithe that belonged in the storehouse of the Temple was meant to provide food in God’s house for those who were serving at the Temple. However, this is the tithe of the tithes – not the full tithe that was given to the Levites. This is key to understanding Malachi 3:8-10.

       

2. The Levites did not serve at the Temple full time. They had fields they farmed when they weren’t serving their shift at the Temple.

       

3. The tithe was still only food items and never money. This aspect of tithing never changed in the Bible. Modern tithing supporters have changed it to include money.

Stay Tuned!

       We still have several verses to examine concerning tithing. However, the last few Scriptures won’t need nearly as much background information to understand. Thanks for sticking with me as we look at these Old Testament examples of tithing. After we look at Malachi, we’ll be looking at New Testament verses on tithing. If you want to make sure you don’t miss anything, make sure you sign up for free updates to Provident Planning.

       After Deuteronomy 26, tithing is not mentioned in the Bible again until 2 Chronicles 31 – almost 800 years later. This chapter contains the account of how King Hezekiah reestablished the worship of God among the Israelites after a long period of bad kings, rule by other nations, and worship of false Gods. In fact, Ahaz, the king who ruled just before Hezekiah, had shut up the doors to the Temple and began worshiping Baal and other false gods (2 Chronicles 28).

       So as we look at this passage, we have to realize that this is all occurring after a long period of time where the Law of Moses was not taught and the Israelites had not been worshiping God. Hezekiah got some things right and some things wrong as he was leading Israel back to worship God. We’ll see why this is true as we look back at the original commands to tithe in the Law of Moses.

Revival in Jerusalem

       Everything that happens in 2 Chronicles 31 follows the events of chapter 30. Hezekiah had called out to all of Israel asking them to come to Jerusalem to celebrate the Passover and worship God. Not everyone came, but the ones who did come celebrated the Passover with great joy. In fact, they decided to spend an extra week celebrating and worshiping God. This was the start of a great revival among the Israelites.

       Chapter 31 picks up by describing how those who observed the Passover in Jerusalem went out and destroyed all the altars and idols of false gods in the areas that belonged to the tribes of Judah, Benjamin, Ephraim, and Manasseh. After they went home, Hezekiah took the first step to reestablishing the worship of God at the Temple by appointing the priests and Levites to their divisions to serve at the Temple.

       Hezekiah appointed the divisions of the priests and the Levites after their divisions, every man according to his service, both the priests and the Levites, for burnt offerings and for peace offerings, to minister, and to give thanks, and to praise in the gates of the camp of Yahweh.

2 Chronicles 31:2 (WEB)

       After this, he sends out a command to those living in Jerusalem to give the tithe.

       ⁴ Moreover he commanded the people who lived in Jerusalem to give the portion of the priests and the Levites, that they might give themselves to the law of Yahweh. ⁵ As soon as the commandment came abroad, the children of Israel gave in abundance the first fruits of grain, new wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly. ⁶ The children of Israel and Judah, who lived in the cities of Judah, they also brought in the tithe of cattle and sheep, and the tithe of dedicated things which were consecrated to Yahweh their God, and laid them by heaps. ⁷ In the third month they began to lay the foundation of the heaps, and finished them in the seventh month.

2 Chronicles 31:4-7 (WEB)

       The “portion of the priests and Levites” is referring to the tithe that went the Levites and the tithe of the tithes that the Levites gave to the priests (as we learned when we looked at Numbers 18). The command in Numbers 18 applied to all of Israel, but here we only see the Israelites in Jerusalem and the surrounding countryside (Judah) bringing in the tithe.

       Again, we see that the tithe consisted only of food items and never money. Otherwise, the tithe would not have ended for that year after the harvest was over (the seventh month). The Israelites would have kept bringing money from their income in all year round. But as we know, the tithe was never on an Israelite’s income – it was only on the increase in their crops and their herds or flocks (again, check out Numbers 18).

The Temple Was Not the Storehouse for All the Tithes

       The command that Hezekiah gave to resume tithing did not go out to all of the Israelites – only to those living in Jerusalem. It then spread to those living near Jerusalem in the region of Judah – but those Israelites only brought the tithe of the cattle, sheep, and the things they had dedicated or vowed to the Lord. So the things that made up the heaps were only a small portion of what the entire nation of Israel would have ever tithed, and even this small amount was too much to fit into the Temple at Jerusalem. In fact, it was so much that Hezekiah had to have rooms prepared in the Temple to hold all the extra.

       ⁸ When Hezekiah and the princes came and saw the heaps, they blessed Yahweh, and his people Israel. ⁹ Then Hezekiah questioned the priests and the Levites concerning the heaps.

       ¹⁰ Azariah the chief priest, of the house of Zadok, answered him and said, “Since people began to bring the offerings into the house of Yahweh, we have eaten and had enough, and have left plenty: for Yahweh has blessed his people; and that which is left is this great store.”

       ¹¹ Then Hezekiah commanded them to prepare rooms in the house of Yahweh; and they prepared them.

2 Chronicles 31:8-11 (WEB)

       Many people who use Malachi 3:8-10 to teach tithing for Christians explain that Israel was commanded to bring all the tithes into the storehouse at the Temple. They then say that today’s church buildings are the modern-day equivalent of the Temple, so Christians should bring all their tithes to the church building. However, this is not correct for five main reasons:

1. The Israelites were to give the tithes to the Levites. Then the Levites were to give the tithe of the tithes to the priests and take the tithe of the tithes to the Temple (the place God chose). (See Numbers 18 and Nehemiah 10:34-39)

       

2. The Temple in Jerusalem was never meant to hold all the tithes of Israel. It was designed only to hold the tithe of the tithes. It would not have been large enough to hold a tenth of all the agricultural produce within the land of Israel.

       

3. Most of the Levites were not priests, and they all (the priests and the Levites) served in one week shifts at the Temple. So at most they were working at the Temple two weeks out of the year. The rest of the time they lived in the Levitical cities and their suburbs working at their regular jobs just like everyone else.

       

4. The tithes would have gone to the Levites where they lived (in the Levitical cities – not the Temple). The Levites would have then taken the tithe of the tithes to the Temple to support the priests and the Levites who were serving at the Temple during their shifts.

       

5. The tithe as it is described in the Bible does not apply to Christians.

       All of this will become clearer when we study the verses about tithing in Nehemiah, but you can even see it in 2 Chronicles:

       ¹⁵ Under him were Eden, and Miniamin, and Jeshua, and Shemaiah, Amariah, and Shecaniah, in the cities of the priests, in their office of trust, to give to their brothers by divisions, as well to the great as to the small: ¹⁶ besides those who were reckoned by genealogy of males, from three years old and upward, even everyone who entered into the house of Yahweh, as the duty of every day required, for their service in their offices according to their divisions; ¹⁷ and those who were reckoned by genealogy of the priests by their fathers’ houses, and the Levites from twenty years old and upward, in their offices by their divisions; ¹⁸ and those who were reckoned by genealogy of all their little ones, their wives, and their sons, and their daughters, through all the congregation: for in their office of trust they sanctified themselves in holiness.

       ¹⁹ Also for the sons of Aaron the priests, who were in the fields of the suburbs of their cities, in every city, there were men who were mentioned by name, to give portions to all the males among the priests, and to all who were reckoned by genealogy among the Levites.

2 Chronicles 31:15-19 (WEB)
emphasis mine

       Like I said, we’ll see this better as we study Nehemiah. Then we’ll be able to understand Malachi 3:8-10 in the correct context (and by looking at the whole book of Malachi rather than just a few verses).

       If you were caught off guard by the idea that the Levites did not spend all their time at the Temple, take some time to check out Joshua 21:1-45, Nehemiah 10:37, and Nehemiah 13:10. You can find more proof that the Levites had other jobs (besides ministering at the Temple) by looking at 1 Chronicles 23:3-5.

Stay Tuned…

       We’ve seen here again that the Biblical tithe was quite different from what tithing advocates teach today. We’re going to keep seeing this as we examine the rest of the Scriptures on tithing. Make sure you sign up for free updates to Provident Planning so you don’t miss anything!