When we looked at Numbers 18, we found that the tithe only consisted of agricultural products (crops grown and animals raised) and was not based on an Israelite’s income (in money). We also found that only a tithe of the tithes went to the priests, while the remaining nine-tenths of the tithe belonged to the Levites. Today, we’re going to look at three places in Deuteronomy where the tithe is discussed in more detail, and we’ll find some more surprising things that aren’t taught by tithing advocates.

       These passages are also sometimes used to determine that there may have been one or two tithes in addition to the tithe that supported the Levites and the priests. However, I’m personally not sure it’s clear exactly how many tithes the Israelites paid and it doesn’t really matter. These passages contain enough clear teaching to refute anyone who would try to teach that Christians should be tithing 10% of their gross income to their church.

Statutes & Ordinances

       Tithing is mentioned three times in Deuteronomy 12, but first we’re going to look at how this chapter begins. It starts out by making it clear that the things which follow are for Israel and apply in the land of Israel.

       These are the statutes and the ordinances which you shall observe to do in the land which Yahweh, the God of your fathers, has given you to possess it, all the days that you live on the earth.

Deuteronomy 12:1 (WEB)

       Moses is about to explain the statutes and ordinances that God has given him to set before the Israelites. Many of these statutes and ordinances include things that Christians do not even consider maintaining today, such as the dietary laws. But some believe that the tithe is somehow different and stands apart from all the other statutes and ordinances contained in Deuteronomy and the rest of the Law. However, Moses makes no distinction between the statutes on tithing and those concerning anything else. They were all statutes and ordinances that God commanded the Israelites to follow.

       We cannot choose to enforce one of these laws and neglect all the others. But how many tithing advocates have you heard teach that Christians are required to keep all the Laws of Moses? Even the Jewish Christians did not impose such requirements on the Gentile Christians (in Acts).

Eating the Tithe

       Later in Deuteronomy 12, we see that Moses instructs the Israelites to eat their tithes in the place God chooses.

       ⁵ But to the place which Yahweh your God shall choose out of all your tribes, to put his name there, even to his habitation you shall seek, and there you shall come; ⁶ and there you shall bring your burnt offerings, and your sacrifices, and your tithes, and the wave offering of your hand, and your vows, and your freewill offerings, and the firstborn of your herd and of your flock: ⁷ and there you shall eat before Yahweh your God, and you shall rejoice in all that you put your hand to, you and your households, in which Yahweh your God has blessed you.

Deuteronomy 12:5-7 (WEB)

       This is then followed by a passage explaining that the tithes and offerings were to be taken to the place God chooses after the Israelites pass over the Jordon. This passage also repeats the command about rejoicing before the Lord after bringing the tithes.

       ¹⁰ But when you go over the Jordan, and dwell in the land which Yahweh your God causes you to inherit, and he gives you rest from all your enemies around you, so that you dwell in safety; ¹¹ then it shall happen that to the place which Yahweh your God shall choose, to cause his name to dwell there, there you shall bring all that I command you: your burnt offerings, and your sacrifices, your tithes, and the wave offering of your hand, and all your choice vows which you vow to Yahweh. ¹² You shall rejoice before Yahweh your God, you, and your sons, and your daughters, and your male servants, and your female servants, and the Levite who is within your gates, because he has no portion nor inheritance with you.

Deuteronomy 12:10-12 (WEB)

       And later on we see yet another passage that discusses eating the tithe before the Lord in the place He chooses. Additionally, the following passage indicates that all the Israelites ate of the tithe along with the Levites.

       ¹⁷ You may not eat within your gates the tithe of your grain, or of your new wine, or of your oil, or the firstborn of your herd or of your flock, nor any of your vows which you vow, nor your freewill offerings, nor the wave offering of your hand; ¹⁸ but you shall eat them before Yahweh your God in the place which Yahweh your God shall choose, you, and your son, and your daughter, and your male servant, and your female servant, and the Levite who is within your gates: and you shall rejoice before Yahweh your God in all that you put your hand to.

Deuteronomy 12:17-18 (WEB)

       Then in chapter 14 we see the command to tithe repeated once again and with it the command to eat the tithe before the Lord.

       ²² You shall surely tithe all the increase of your seed, that which comes forth from the field year by year. ²³ You shall eat before Yahweh your God, in the place which he shall choose, to cause his name to dwell there, the tithe of your grain, of your new wine, and of your oil, and the firstborn of your herd and of your flock; that you may learn to fear Yahweh your God always.

       ²⁴ If the way is too long for you, so that you are not able to carry it, because the place is too far from you, which Yahweh your God shall choose, to set his name there, when Yahweh your God shall bless you; ²⁵ then you shall turn it into money, and bind up the money in your hand, and shall go to the place which Yahweh your God shall choose: ²⁶ and you shall bestow the money for whatever your soul desires, for cattle, or for sheep, or for wine, or for strong drink, or for whatever your soul asks of you; and you shall eat there before Yahweh your God, and you shall rejoice, you and your household.

Deuteronomy 14:22-26 (WEB)

       Verses 24 through 26 talk about selling the tithe and converting it to money if it’s too much to carry to the place God has chosen. But once the Israelites arrived at the place God had chosen, they were to use the money they got from selling their tithe to buy food and drink to eat before the Lord and celebrate. Clearly, money was used during this time, but it was never considered to be part of the the tithe. The Israelites never paid a tithe on their money or income – they tithed on the increase they had in their crops, herds, and flocks.

       Now don’t you find these passages quite strange when compared with the modern teaching of tithing? Tithing advocates often condemn those who do not pay a full 10% to their church – but God commanded the Israelites to eat their tithes in His presence. Tithing is taught as 10% of your gross (or sometimes net) income – but God commanded the Israelites to only tithe the increase of their fields (crops) and animals (herds or flocks). Israelites who did not farm or raise animals would have never paid the tithe as it is described in the Law of Moses.

The Levites, the Strangers, the Orphans, and the Widows

       Finally, we’re going to look at two places where the tithe seems to have been used to specifically care for the poor. Some take this to mean that the normal tithe was kept in each Israelite city every third year to help care for the poor, while others believe this was a separate tithe (a full 10%) that was only paid every third year for the same purpose. Either way, it doesn’t matter for our purposes. The point here is that at least every third year the tithe (as described in the Bible) went specifically to the poor and needy.

       ²⁷ The Levite who is within your gates, you shall not forsake him; for he has no portion nor inheritance with you. ²⁸ At the end of every three years you shall bring forth all the tithe of your increase in the same year, and shall lay it up within your gates: ²⁹ and the Levite, because he has no portion nor inheritance with you, and the foreigner living among you, and the fatherless, and the widow, who are within your gates, shall come, and shall eat and be satisfied; that Yahweh your God may bless you in all the work of your hand which you do.

Deuteronomy 14:27-29 (WEB)

       We also see this mentioned in chapter 26:

       When you have made an end of tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the foreigner, to the fatherless, and to the widow, that they may eat within your gates, and be filled.

Deuteronomy 26:12 (WEB)

       The point I’m raising here is not whether there was an additional tithe (or even two additional tithes, some think the tithe I was talking about before was the “festival tithe”). The point is that the tithe went to care for the poor and needy in the communities of the Israelites. This included the Levites (most of whom merely served to care for the Tent of Meeting or the Temple and were not priests), the strangers, the orphans, and the widows. If this was an important part of God’s command to the Israelites concerning the tithe, why is it not repeated when Christians are taught that they should be tithing?

       The idea that those who gave the tithe were to eat it and the idea that the tithe didn’t just go to support the priests, Levites, and the Temple (the church?) are inconsistent with modern teaching that supports tithing as a requirement for Christians. But clearly the Scriptures teach these ideas in regard to the tithe.

Keep Learning!

       We still have several more verses about tithing to cover before we’ll have fully examined tithing in the Bible. If you want to keep learning what the Bible has to say about tithing, make sure you sign up to get free updates to Provident Planning.

       Also, I want to take this chance to say that just because Christians aren’t under the Mosaic Law of tithing does not mean that we should not give. There are clear New Testament passages which indicate the kind of giving Christians should be doing and the fact that we should support those who labor in preaching and teaching the Word. But these New Covenant giving principles supersede the Old Testament tithe. Therefore, those New Covenant giving principles should be taught and the tithe should not be taught as a requirement for Christians.

       As always, please share your thoughts and comments below. I’d love to hear from you!

       The next time we see a discussion of tithing after Leviticus 27:30-33 is in Numbers 18. This chapter in the book of Numbers details the duties and support of the priests and the Levites. It contains the specific statutes of God which established the tithe for the support of Israel’s priests and Levites. (There were two other tithes which the people of Israel had to make, but we’ll look at those when we get there.)

       Since this is the place in God’s Word where the tithe that supported the priests and Levites is instituted, we should look at it for the foundation of the purpose and requirements of the tithe. What you’ll learn may surprise you.

The Priesthood of Aaron

       Numbers 18 begins by making it clear that God was speaking specifically to Aaron and the line of priests that would follow his bloodline and his father’s bloodline. Only Israelites who came from the line of Aaron were allowed to be priests. Only those priests were allowed to draw near to worship God. Even the Levites, the only Israelites allowed to minister to the priests and take care of the Tent of Meeting (or Temple), were not allowed to come near the altar of God or they would die.

       ¹ Yahweh said to Aaron, “You and your sons and your fathers’ house with you shall bear the iniquity of the sanctuary; and you and your sons with you shall bear the iniquity of your priesthood. ² Your brothers also, the tribe of Levi, the tribe of your father, bring near with you, that they may be joined to you, and minister to you: but you and your sons with you shall be before the tent of the testimony. ³ They shall keep your commands, and the duty of all the Tent: only they shall not come near to the vessels of the sanctuary and to the altar, that they not die, neither they, nor you. ⁴ They shall be joined to you, and keep the responsibility of the Tent of Meeting, for all the service of the Tent: and a stranger shall not come near to you.

Numbers 18:1-4 (WEB)

       All the commands that follow in this chapter are specifically for Aaron, the priests, and the Levites. But we know that when Jesus died the veil in the Temple was torn in two – symbolizing the fact that Jesus’ death and the sanctification He brings allows all of us to draw near and worship God without fear of death. The priesthood of Aaron has been replaced by a priesthood of believers and these statutes no longer apply.

The Maintenance of the Priests

       The next section (Numbers 18:8-19) discusses the first part of how the priests and their families were to be maintained and fed. All of the sacrificial offerings could only be eaten by the priests and only in the Tent of Meeting/Temple. The families of the priests were not allowed to eat those things. However, the first fruits of the oil, grain, and wine, all vow offerings, the firstborn animals, the redemption money of the firstborn children and the firstborn of unclean animals, the wave offerings, and the heave offerings could all be used to feed and care for the families of the priests and could be eaten anywhere.

No Inheritance

       In exchange for the right to those various offerings, God commanded that the priests were not allowed to receive any kind of inheritance or portion of the land in Israel:

       Yahweh said to Aaron, “You shall have no inheritance in their land, neither shall you have any portion among them. I am your portion and your inheritance among the children of Israel.”

Numbers 18:20 (WEB)

       One of the conditions of receiving the offerings and tithes was that they could no longer own or inherit land. This same restriction is placed on the entire tribe of Levi later in verses 23 and 24. This is why the Levites were not assigned any portion of the land of Israel when it was divided among the tribes (in Joshua 18-21).

The Levites Received the Tithe of Israel

       In the next four verses, we see a very clear indication that the Levites received the tithe of Israel and not the priests.

       ²¹ “To the children of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they serve, even the service of the Tent of Meeting. ²² Henceforth the children of Israel shall not come near the Tent of Meeting, lest they bear sin, and die. ²³ But the Levites shall do the service of the Tent of Meeting, and they shall bear their iniquity: it shall be a statute forever throughout your generations; and among the children of Israel they shall have no inheritance. ²⁴ For the tithe of the children of Israel, which they offer as a wave offering to Yahweh, I have given to the Levites for an inheritance: therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’”

Numbers 18:21-24 (WEB)

       God gave the Levites the tithe of Israel in return for their service to the Tent of Meeting/Temple. The tithe as we think of it was for the care of the servants of the Temple and not the priests. Obviously, this has huge implications for those who believe Christians are under the tithe of the Old Testament.

The Priests Only Received a Tithe of the Tithes

       The final section of Numbers 18 describes how the Levites were to handle the tithe they received from the rest of the Israelites.

       ²⁵ Yahweh spoke to Moses, saying, ²⁶ “Moreover you shall speak to the Levites, and tell them, ‘When you take of the children of Israel the tithe which I have given you from them for your inheritance, then you shall offer up a wave offering of it for Yahweh, a tithe of the tithe. ²⁷ Your wave offering shall be reckoned to you, as though it were the grain of the threshing floor, and as the fullness of the winepress. ²⁸ Thus you also shall offer a wave offering to Yahweh of all your tithes, which you receive of the children of Israel; and of it you shall give Yahweh’s wave offering to Aaron the priest. ²⁹ Out of all your gifts you shall offer every wave offering of Yahweh, of all its best, even the holy part of it out of it.’

       ³⁰ “Therefore you shall tell them, ‘When you heave its best from it, then it shall be reckoned to the Levites as the increase of the threshing floor, and as the increase of the winepress. ³¹ You shall eat it in every place, you and your households: for it is your reward in return for your service in the Tent of Meeting. ³² You shall bear no sin by reason of it, when you have heaved from it its best: and you shall not profane the holy things of the children of Israel, that you not die.’”

Numbers 18:25-32 (WEB)

       This passage contains four major points that must be understood about tithing:

1. Only the Levites received the full tithe from the Israelites.

       

2. The priests only received a tithe of the tithes – which would have been 1% of all the agricultural increase from Israel.

       

3. The Levites kept the rest of the tithes – which would have been 9% of all the agricultural increase from Israel. They were allowed to eat it anywhere and use it for their families. It was their reward for their service to the Tent of Meeting/Temple.

       

4. The tithes were only food products – never money. Silver, gold, and money (shekels) were commonly used but were never considered part of the tithe. Only the agricultural increase of Israel (crops grown and animals raised) made up the tithe.

       As you can see, this chapter alone flies in the face of all modern teaching that requires Christians to tithe. We don’t require any of the other offerings or sacrifices described in the Old Testament. We substitute money for food when it was never used in the tithe. The priests of the Temple only received 1% – not 10%. The rest (the other 9%) went to take care of the Levites as a reward for their service to the Temple. And it’s clear that all of these statutes applied specifically to Israel – to the extent that modern Jews do not even tithe.

Stay Tuned!

       We still have several more Scriptures to examine before we’ll have the full picture on tithing, but it’s becoming clear that the modern teaching of tithing (10% of your gross income going to the church, mostly to support preachers) as a requirement for Christians cannot be supported through the Scriptures that even instituted tithing in Israel. Christians are under much different principles of giving as outlined in the New Covenant. If you’re interested in learning more, make sure you sign up for free updates to Provident Planning. And as always, feel free to leave a comment below!

       We’ve looked at Abram’s example and Jacob’s example of tithing, which are the only two instances we have in the Bible of tithing before the Mosaic Law. Now we’re going to start looking at tithing as it is defined and laid out in the Law. I’m looking at the verses on tithing as they appear in the Bible, so today we’re going to look at Leviticus 27:30-33:

       ³⁰ “‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh’s. It is holy to Yahweh. ³¹ If a man redeems anything of his tithe, he shall add a fifth part to it. ³² All the tithe of the herds or the flocks, whatever passes under the rod, the tenth shall be holy to Yahweh. ³³ He shall not search whether it is good or bad, neither shall he change it: and if he changes it at all, then both it and that for which it is changed shall be holy. It shall not be redeemed.’”

Leviticus 27:30-33 (WEB)

It Is Holy to Yahweh (the Lord)

       Many people look at these verses and determine that since the tithe is “holy to the Lord” we are required to pay it. However, if we’re going to use that as the standard for determining which Old Testament laws we should keep, we don’t want to leave anything out. Here are just a few other things we should be doing if we’re required to do anything that is “holy to the Lord” in the Old Testament:

• Make our grain and sin offerings (Leviticus 2:1-3 and Leviticus 6:25-29)

       

• Make our trespass offerings (Leviticus 7:1-6)

       

• Keep and do all the other things God commanded that were holy, including the feasts, holy days, the sanctuary (as it was described in the Old Testament), a crown for the high priest, the clothes for the priests (linen garments), and the fruit a tree produces in its fourth year (Leviticus 23:1-44, Leviticus 8:9, Leviticus 16:4, and Leviticus 19:24)

       

• Keep all the statutes in the Law so we can be holy to the Lord (Leviticus 20:7-8)

       There are many other things besides the tithe that were considered holy to the Lord in the Old Testament. If we’re going to say that we must keep the tithe because “it is holy to the Lord”, then we must also keep all the other things that are “holy to the Lord”. That phrase is common throughout the Law and was used to signify the importance that the Israelites should keep the Law that they were under. Unless Christians are going to begin keeping all of the Law, we cannot pick and choose certain aspects to enforce based simply on the phrase “it is holy to the Lord”.


The Tithe of the Land, Herds, or Flocks

       Only food items are discussed in this passage as being part of the tithe. In fact, as we continue to examine the tithe in the Bible, we’ll see that money and income are never mentioned as items to be tithed. Only crops from the land and animals from herds were used in any of the tithes. This means if you weren’t a farmer, shepherd, or otherwise didn’t grow crops or raise animals then you didn’t pay any kind of tithe as described in the Old Testament. (There are other offerings you would have had to pay, but if you were poor there were provisions for paying a smaller amount.)


Not the Best Tenth

       Another aspect of this passage that is missed by those who teach that Christians should tithe is the fact that the tithe was not the best tenth. Those who teaching tithing say the tithe should be the first and best 10% of all our increase (not just the crops and animals). But in this passage on tithing we see the exact opposite.

       First, there is no mention of the quality or order in which the crops should be tithed. It’s simply stated as the tithe of the land.

       Second, in the section on herds and flocks, the animal that must be tithed is the tenth one to pass under the rod (shepherd’s staff) – not the first. If an Israelite only had nine animals in his flock, then he did not tithe any of them according to the Law.

       Finally, those who had more than ten animals were forbidden from picking which one should be tithed. It had to be the tenth one to pass under the rod. He couldn’t change it regardless of whether it was bad or good. This means he couldn’t even choose to give God the best as the tenth animal – God told the Israelites that it must be the tenth animal no matter what.

       Only the Levites were commanded to give the best tenth when they gave the priests the tithe of the tithes. The Levites received the tithes from the people of Israel, and in turn they were to give the best tenth of those tithes to the priests who served at the temple. We’ll look at that in the next part of this series, but that’s the only time anyone in Israel was commanded to give the best tenth and it only applied to the Levites.


Get Free Updates!

       We’re already beginning to see that the tithe as it is taught to Christians today is not even based on the Bible’s definition of the tithe. Make sure you sign up for free updates to Provident Planning if you’re interested in learning more about what God’s Word says about tithing. If you want to know what the giving requirements are for Christians, I recommend you check out my posts on New Covenant giving principles.

       As always, please leave a comment below to let me know your thoughts about this article.

       Last week, we looked at Abram’s example of tithing. The tithe he gave was only from spoils of war and not from any of his own possessions. We also have no other example of Abraham tithing or continuing to tithe in the rest of Genesis. Today, we’re going to look at Jacob’s example of tithing, which is also very different from tithing in the Mosaic Law and tithing as it is taught today.

A Conditional Tithe

       After Issac sent Jacob to find a wife for himself, Jacob slept at Luz. While he was sleeping, he dreamed about “Jacob’s ladder” where angels were walking up and down a stairway that went from earth to heaven. It was during this dream that God promised to bless Jacob with numerous descendants, to keep him safe, to bring him back to the land he was in, and to give him that land. We’ll pick up with Jacob’s response that next morning:

       ¹⁸ Jacob rose up early in the morning, and took the stone that he had put under his head, and set it up for a pillar, and poured oil on its top. ¹⁹ He called the name of that place Bethel, but the name of the city was Luz at the first. ²⁰ Jacob vowed a vow, saying, “If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and clothing to put on, ²¹ so that I come again to my father’s house in peace, and Yahweh will be my God, ²² then this stone, which I have set up for a pillar, will be God’s house. Of all that you will give me I will surely give the tenth to you.”

Genesis 28:18-22 (WEB)

       Besides Abram’s example, this is the only other place where we see tithing mentioned before the Law of Moses was instituted for Israel. Just as Abram’s example is never used as a basis for tithing in the Bible, neither is Jacob’s example used to justify tithing. I also haven’t heard many people using Jacob’s example to justify tithing in today’s church – probably because it would go against everything else they try to teach about tithing (i.e., all Christians must do it, it must be the first 10% before anything else, etc.).

       After God promises to bless and protect Jacob, Jacob doesn’t respond by promising a tithe that resembles the tithe in the Law of Moses. Jacob promises to give a tenth to God if, and only if, God first keeps His promise and blesses Jacob. How many people do you hear teaching this Scripture when they talk about tithing? No one who believes tithing is a requirement for Christians would teach that you can decide to tithe only if God blesses you first.

       God did not ask for a tenth from Jacob – Jacob decided to give it on his own and only if God actually blessed him. We know that God indeed blessed Jacob as He had promised, but it is interesting that we never see any further mention of tithing in Jacob’s life.

Whom Would Jacob Have Given His Tithe?

       Jacob’s tithe also differs from the tithe in Mosaic Law because there was no priesthood established during Jacob’s time. There was no temple to worship and sacrifice at and there were no priests or temple workers to support with the tithe. To whom would Jacob have given the tenth he promised to God?

       God would not have taken it directly from Jacob. He had no need for it. However, we know that hospitality to strangers was a large part of the culture during Jacob’s time and would have indicated good character. We can also imagine that Jacob would have given his tithe to the poor and needy. But we have no indication that Jacob had a church or priests to give his tithe to, and so we have no examples before the Mosaic Law for tithing as we understand it today.

       Neither Abram’s example or Jacob’s example of tithing correlate to the tithe as it is described in the Law of Moses or to tithing as it is taught today. When these examples are examined in their context, it’s clear that they do not support the concept of a tithe as the first 10% of your increase (or income) as many understand it today.

Stay Tuned!

       I’ll continue to examine tithing as it is described in the Bible as I complete this series. If you’re interested in learning what the Bible says about tithing, then make sure you get free updates to Provident Planning so you don’t miss an article. If you have any questions or comments, please share them below. I always look forward to hearing from you all!

       ¹⁸ Melchizedek king of Salem brought out bread and wine: and he was priest of God Most High. ¹⁹ He blessed him, and said, “Blessed be Abram of God Most High, possessor of heaven and earth: ²⁰ and blessed be God Most High, who has delivered your enemies into your hand.” Abram gave him a tenth of all.

Genesis 14:18-20 (WEB)

       Genesis 14:20 is the first time the tithe (or “tenth”) is mentioned in the Bible. This passage is often used to show that tithing is a moral law that preceded the Mosaic Law. As such, tithing is to be considered an eternal principle that was not replaced by the New Covenant after Jesus’ death. Let’s examine this passage to see what the Bible says about tithing here.

The Whole Story

       Let’s first look at the rest of the story surrounding those three verses. The first part of chapter 14 explains that five kings who ruled in the area near the Dead Sea rebelled against a king from the North (in Mesopotamia) and his three allies. The four kings from the North defeated the five kings from around the Dead Sea. The five kings fled and verse 11 picks up with what the four kings from the North did after winning the war:

       ¹¹ They took all the goods of Sodom and Gomorrah, and all their food, and went their way. ¹² They took Lot, Abram’s brother’s son, who lived in Sodom, and his goods, and departed. ¹³ One who had escaped came and told Abram, the Hebrew. Now he lived by the oaks of Mamre, the Amorite, brother of Eshcol, and brother of Aner; and these were allies of Abram.

       ¹⁴ When Abram heard that his relative was taken captive, he led out his trained men, born in his house, three hundred and eighteen, and pursued as far as Dan. ¹⁵ He divided himself against them by night, he and his servants, and struck them, and pursued them to Hobah, which is on the left hand of Damascus. ¹⁶ He brought back all the goods, and also brought back his relative, Lot, and his goods, and the women also, and the people.

       ¹⁷ The king of Sodom went out to meet him, after his return from the slaughter of Chedorlaomer and the kings who were with him, at the valley of Shaveh (that is, the King’s Valley). ¹⁸ Melchizedek king of Salem brought out bread and wine: and he was priest of God Most High. ¹⁹ He blessed him, and said, “Blessed be Abram of God Most High, possessor of heaven and earth: ²⁰ and blessed be God Most High, who has delivered your enemies into your hand.” Abram gave him a tenth of all.

       ²¹ The king of Sodom said to Abram, “Give me the people, and take the goods to yourself.” ²² Abram said to the king of Sodom, “I have lifted up my hand to Yahweh, God Most High, possessor of heaven and earth, ²³ that I will not take a thread nor a sandal strap nor anything that is yours, lest you should say, ‘I have made Abram rich.’ ²⁴ I will accept nothing from you except that which the young men have eaten, and the portion of the men who went with me: Aner, Eshcol, and Mamre. Let them take their portion.”

Genesis 14:11-24 (WEB)

Abram Gave Only from the Spoils of War

       It’s clear from reading the entire passage that the “tenth” that Abram gave Melchizedek came only from the spoils of war (in verse 16) and not from Abram’s personal wealth or income. Abram only took his trained men out to war, and he only brought back the things the kings from the North took in verses 11 and 12. Therefore, we know that the tenth that Abram gave to Melchizedek had to come from the spoils of war. This idea is also backed up in Hebrews:

       Now consider how great this man was, to whom even Abraham, the patriarch, gave a tenth out of the best spoils.

Hebrews 7:4 (WEB)

       It’s clear that this does not set a precedent for the Israelites. Abram’s example was never used in Scripture to justify tithing to the Levites or tithing from spoils of war (both are included in the Law).

Abram Gave the Rest to the King of Sodom

       In verse 21, the king of Sodom offers to let Abram keep the rest of the spoils of war except for the people. But Abram refuses and tells the king of Sodom to give his allies their portion and keep the rest for himself. Abram refused to keep anything for himself because God had already promised to bless him. When Abram became rich, he wanted everyone to know that it came only from God and not from pagan kings.

       If Abram’s example is supposed to serve as an example for Christians, then we would be giving away everything – well, at least the spoils of war that is. But this portion of the story is hardly discussed when using Abram’s example to support the idea of a tithe for Christians.

Abram Only Tithed Once

       As far as we know, this is the only time Abram ever gave a “tenth” or “tithe” to anyone for any reason. No other place in Scripture records Abram tithing to God or any representatives of God. Abram may have helped the poor in other ways, but he didn’t seem to make a habit of tithing.

Abram’s Example Was Never Used for Christian Giving

       Finally, if Abram’s example was intended to set a precedent for Christian giving or tithing, then it seems logical that we would have found an emphasis on it in the New Testament after Christ’s death. However, neither Paul nor Peter nor James nor John seemed to think Abram’s example of a tithe was relevant to Christian giving. Instead, New Testament Scriptures emphasize the importance of giving out of love and giving according to the Holy Spirit’s leading. And I don’t know about you, but I’ve never taken my spoils of war to church.

       It seems strange that we should break from the teaching of Jesus or the Apostles to enforce tithing as a Christian rule simply from Abram’s example in Genesis 14.

Tithing in the Bible Series

       This article is the first in a series that will examine tithing as it is presented in Scripture. If you’re interested in learning more about this topic, I suggest you sign up for free updates to Provident Planning. I’ve also completed a series on the giving principles outlined in the New Covenant.

       If you have questions or comments, please take a minute to leave them below!