A STUDY ON TITHING

Origin of Tithing in the Old Testament: A Detailed Exegesis

The concept of tithing, or giving a tenth of one’s income or produce, is deeply rooted in the Old Testament. To fully understand its origin and significance, we need to explore the key biblical passages that introduce and elaborate on the practice of tithing. Additionally, we’ll delve into the Hebrew terms used and their meanings to provide a comprehensive exegesis.

1. The First Mention of Tithing: Genesis 14:18-20

The first explicit mention of tithing in the Bible is found in Genesis 14:18-20:

“Then Melchizedek king of Salem brought out bread and wine; he was the priest of God Most High. And he blessed him and said: ‘Blessed be Abram of God Most High, Possessor of heaven and earth; And blessed be God Most High, Who has delivered your enemies into your hand.’ And he [Abram] gave him a tithe of all.” (NKJV)

Hebrew Terms and Meaning:

• Tithe: The Hebrew word used here is מַעֲשֵׂר (ma‘aser), which comes from the root word עֶשֶׂר (‘eser), meaning “ten” or “tenth.” Thus, ma‘aser literally means “a tenth part.”
  

Why Did Abraham Give a Tenth of His Spoil?

The account of Abraham giving a tenth of his spoils to Melchizedek is a significant moment in biblical history. This event is recorded in Genesis 14:17-20 and is the first instance of tithing mentioned in the Bible. To understand why Abraham did this, it’s essential to examine the context of the story, Abraham’s background, and the significance of Melchizedek.

The Context of the Story: Genesis 14

The story begins with a coalition of four kings who wage war against five other kings, including the king of Sodom. During this battle, the city of Sodom is captured, and Abraham’s nephew, Lot, is taken captive along with all the possessions of the city.

When Abraham hears of this, he gathers 318 of his trained men and pursues the captors. Abraham successfully defeats the kings, rescues Lot, and recovers all the stolen goods and people. On his return from the battle, he is met by Melchizedek, the king of Salem and a priest of God Most High.

The Encounter with Melchizedek: Genesis 14:18-20

Here’s the key passage:

“Then Melchizedek king of Salem brought out bread and wine; he was the priest of God Most High. And he blessed him and said: ‘Blessed be Abram of God Most High, Possessor of heaven and earth; And blessed be God Most High, Who has delivered your enemies into your hand.’ And he [Abram] gave him a tithe of all.” (Genesis 14:18-20, NKJV)

Context and Significance:

• 
  Abram (later known as Abraham) gave a tenth of the spoils of war to Melchizedek, the king of Salem and priest of God Most High. This act was not prompted by a commandment or law but was a voluntary expression of gratitude and acknowledgment of God’s sovereignty and blessing. Melchizedek, being a priest, received this tithe as an offering to God.
  
• 
  This event sets a precedent for tithing as an act of worship and recognition of God’s provision and authority. It’s noteworthy that this instance of tithing predates the Mosaic Law, suggesting that the practice of giving a tenth may have been a recognized custom even before it was codified in Israel’s religious system.
  

2. Tithing Under the Mosaic Law: Leviticus 27:30-32

Tithing under the Mosaic Law was a structured and integral part of the religious and social system of ancient Israel. It was more than just a financial obligation; it was a way for the Israelites to honor God with their resources and support the religious, social, and community needs of the nation. Here’s a detailed look at how tithing was practiced, the different kinds of tithes, what was used for tithing, and what the tithes were specifically used for.

1. The Practice of Tithing

Under the Mosaic Law, the Israelites were required to give a tenth (a tithe) of their produce and livestock to the Lord. The practice of tithing was a way to acknowledge God’s provision and to support the functioning of the religious and social systems in Israel.

• What Was Tithe?
  • 
    The Hebrew word for tithe is מַעֲשֵׂר (ma‘aser), which literally means “a tenth.” This tenth part was taken from the increase of the land—agricultural produce, livestock, and other forms of income.
    
  • 
    Tithing was considered a holy obligation, and the tithe was regarded as belonging to God.
    
• Leviticus 27:30-32 says:
  
  “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 to the Lord. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the Lord.”
  

2. Different Kinds of Tithes

There were three main types of tithes prescribed under the Mosaic Law:

a) The Levitical or Priestly Tithe

• Scriptural Reference: Numbers 18:21-24; Leviticus 27:30-33
  
• Purpose: This tithe was given to the Levites, the priestly tribe, who were responsible for the spiritual and religious duties of the nation. The Levites did not receive a land inheritance like the other tribes; instead, they were supported by the tithes of the people.
  
• Practice: The Israelites were to bring a tenth of their produce, grain, fruit, and livestock to the Levites. This tithe was their inheritance in exchange for their service in the tabernacle and later the temple.
  

Numbers 18:21-24 states:

“Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting. Hereafter the children of Israel shall not come near the tabernacle of meeting, lest they bear sin and die. But the Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your generations, that among the children of Israel they shall have no inheritance. For the tithes of the children of Israel, which they offer up as a heave offering to the Lord, I have given to the Levites as an inheritance; therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’”

b) The Festival Tithe

• Scriptural Reference: Deuteronomy 14:22-27
  
• Purpose: This tithe was set aside for the Israelites to use during the religious festivals in Jerusalem. It was a way to ensure that everyone participated in the celebrations and worshiped God together.
  
• Practice: Each year, the Israelites were to set aside a tenth of their harvest and livestock to be consumed during the festivals. If the distance to Jerusalem was too great to carry the tithe, they were permitted to convert it into money and use the money to buy food, drink, and other necessities for the festival.
  

Deuteronomy 14:22-27 explains:

“You shall truly tithe all the increase of your grain that the field produces year by year. And you shall eat before the Lord your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the Lord your God always. But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the Lord your God chooses to put His name is too far from you, when the Lord your God has blessed you, then you shall exchange it for money, take the money in your hand, and go to the place which the Lord your God chooses. And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the Lord your God, and you shall rejoice, you and your household. You shall not forsake the Levite who is within your gates, for he has no part nor inheritance with you.”

c) The Poor Tithe (Third-Year Tithe)

• Scriptural Reference: Deuteronomy 14:28-29; Deuteronomy 26:12-15
  
• Purpose: This tithe was designated for the care of the poor, including the Levites, foreigners, orphans, and widows. It was intended to provide for those who did not have their own means of support.
  
• Practice: Every third year, instead of taking the tithe to the temple or the festivals, the Israelites were to store the tithe within their local communities. The tithe would then be distributed to those in need.
  

Deuteronomy 14:28-29 describes:

“At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the Lord your God may bless you in all the work of your hand which you do.”

Deuteronomy 26:12-13 adds:

“When you have finished laying aside all the tithe of your increase in the third year—the year of tithing—and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled, then you shall say before the Lord your God: ‘I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me; I have not transgressed Your commandments, nor have I forgotten them.’”

3. What Was Used for Tithing?

• Agricultural Produce: The primary items tithed were agricultural products, including grain, wine, oil, and fruits from the land.
  
  Leviticus 27:30 states:
  
  “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 to the Lord.”
  
• Livestock: A tenth of the increase in herds and flocks was also tithed. The practice involved passing the animals under a rod, and every tenth animal was set apart as holy to the Lord.
  
  Leviticus 27:32 explains:
  
  “And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the Lord.”
  
• Monetary Equivalent: If it was not feasible to transport the tithe (especially in the case of long distances to the temple or during festivals), the Israelites were allowed to convert the tithe into money. This money would then be used to purchase goods for religious observances.
  
  Deuteronomy 14:24-26 describes:
  
  “But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the Lord your God chooses to put His name is too far from you, when the Lord your God has blessed you, then you shall exchange it for money, take the money in your hand, and go to the place which the Lord your God chooses. And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the Lord your God, and you shall rejoice, you and your household.”
  

4. What Was the Tithe Specifically Used For?

The tithes served multiple purposes in the religious, social, and communal life of Israel:

• Support for the Levites and Priests: The Levitical tithe provided for the needs of the Levites and priests who served in the tabernacle and later in the temple. Since they did not have a land inheritance, the tithes ensured that they were supported in their sacred duties.
  

Numbers 18:21 says:
“Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting.”

• Religious Festivals: The festival tithe was used to support the religious festivals, ensuring that all Israelites, regardless of their economic status, could participate in the communal worship and celebrations in Jerusalem.
  

Deuteronomy 14:23 states:
“And you shall eat before the Lord your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the Lord your God always.”

• Provision for the Poor: The third-year tithe was specifically set aside to care for the poor and marginalised, including the Levites, strangers, orphans, and widows. This tithe was a means of social welfare, ensuring that everyone in the community was provided for.
  

Deuteronomy 14:28-29 explains:
“At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the Lord your God may bless you in all the work of your hand which you do.”

• General Worship and Maintenance: The tithes also played a role in the general upkeep of the temple and its services, ensuring that the worship of God could be conducted properly and that the religious leaders were adequately supported.
  

Summary

Tithing under the Mosaic Law was a multifaceted practice that involved different types of tithes with specific purposes. The Levitical tithe supported the priests and Levites, the festival tithe facilitated communal worship, and the third-year tithe provided for the poor and marginalized. Tithing was primarily done with agricultural produce and livestock, though monetary equivalents were sometimes used. These tithes were central to the religious, social, and communal life of Israel, reflecting the Israelites’ commitment to honoring God, supporting the religious leaders, and caring for the needy.

Tithing in the New Testament: Application and Practice for Believers Today

The concept of tithing, as practiced under the Mosaic Law, is not explicitly commanded in the New Testament for believers. However, the New Testament does emphasize principles of giving that reflect the spirit and purpose of tithing. Here’s how tithing relates to New Testament practice, its application for believers today, and how these principles can be practiced in our churches.

1. Tithing in the New Testament

The New Testament does not provide a direct command for Christians to tithe as the Israelites did under the Mosaic Law. Instead, it focuses more on the attitudes and principles of giving rather than on a specific percentage or practice.

a) The Principle of Generous Giving

• 2 Corinthians 9:7 says:
  

“So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.”

• 
  In this verse, Paul emphasizes that giving should be voluntary, cheerful, and from the heart. The emphasis is on generosity rather than obligation. While tithing as a specific practice is not mandated, the underlying principle of supporting God’s work and helping those in need is strongly encouraged.
  

b) Support for Ministry and Ministers

• 1 Corinthians 9:13-14 explains:
  

“Do you not know that those who minister the holy things eat of the things of the temple, and those who serve at the altar partake of the offerings of the altar? Even so the Lord has commanded that those who preach the gospel should live from the gospel.”

• 
  Paul draws a parallel between the support of priests in the Old Testament and the support of those who preach the gospel in the New Testament. This suggests that financial support for ministers is still a relevant practice, akin to the Levitical tithe, though it is not bound to a specific percentage.
  

c) Caring for the Poor and Needy

• James 1:27 highlights:
  

“Pure and undefiled religion before God and the Father is this: to visit orphans and widows in their trouble, and to keep oneself unspotted from the world.”

• 
  The New Testament continues the Old Testament emphasis on caring for the poor and needy. This can be seen as an application of the third-year tithe (the Poor Tithe), where believers are encouraged to support those who are less fortunate.
  

2. Application for New Testament Believers Today

While the exact practice of tithing as commanded in the Mosaic Law is not required for New Testament believers, the principles of giving, generosity, and support for the ministry are still very much applicable. Here’s how these can be applied today:

a) Voluntary and Proportional Giving

• 
  Believers are encouraged to give according to their means. This could be a tenth of their income (a tithe) or another amount that reflects their ability to give. The focus should be on giving generously and willingly, not under compulsion.
  
• 2 Corinthians 8:12 says:
  

“For if there is first a willing mind, it is accepted according to what one has, and not according to what he does not have.”

b) Supporting the Church and Ministry

• 
  Just as the Levites were supported by the tithes in the Old Testament, New Testament churches today need financial support to sustain ministry activities, pay staff, and maintain facilities. Regular giving by members of the church ensures that the work of the gospel continues.
  
• Galatians 6:6 states:
  

“Let him who is taught the word share in all good things with him who teaches.”

c) Helping the Poor and Needy

• 
  Churches should have programs or funds dedicated to helping those in need, both within the congregation and in the broader community. This aligns with the biblical call to care for orphans, widows, and others who are vulnerable.
  
• 1 John 3:17 emphasizes:
  

“But whoever has this world’s goods, and sees his brother in need, and shuts up his heart from him, how does the love of God abide in him?”

3. How Should Tithing Be Practiced in Our Churches Today?

Given the principles outlined above, here are some ways tithing and giving can be practiced in churches today:

• Encourage Generous Giving: Churches should teach the importance of giving as an act of worship and trust in God, encouraging members to give generously according to their means.
  
• Provide Clear Communication: Church leaders should communicate how the funds are being used—whether for supporting ministers, maintaining church facilities, or helping the poor. Transparency builds trust and encourages more faithful giving.
  
• Focus on the Heart: The emphasis should be on the attitude of the giver rather than the exact amount or percentage. God values the heart behind the giving more than the size of the gift.
  
• Create Opportunities for Giving: Churches can provide various ways for members to give, whether through regular offerings, special collections for specific needs, or online giving options.
  

4. Is There a New Testament Instruction That Relates to the Use of Tithe?

While the New Testament does not prescribe tithing in the same way as the Old Testament, it does encourage believers to support the work of the church, care for the poor, and give generously. The principles behind tithing—honoring God with our resources, supporting the ministry, and caring for the needy—are timeless and continue to be relevant for believers today.

Summary

In conclusion, while tithing as practiced under the Mosaic Law is not mandated for New Testament believers, the principles of giving generously, supporting the church and its ministers, and caring for the needy remain central to Christian practice. Churches today can encourage believers to give in a way that reflects their trust in God, supports the work of the ministry, and helps those in need. The New Testament emphasis is on the heart and attitude of the giver, ensuring that giving is done cheerfully, willingly, and out of love for God and others.

CLICK HERE TO DOWNLOAD MESSAGE NOTE