In this teaching, we will discuss the difference between old covenant tithing under law versus new covenant giving by grace. The latter, being replaced by the former. Then, we will uncover God’s heart and desire for how and who we should give to when we have the means to do so.

I would like to preface this teaching by stating up front that if a church is asking or requiring its congregation to tithe (and thus may likely include you reading this), it doesn’t not necessarily mean that your churches’ leadership is deceptive or has ill-intentions. It may simply mean that either they have never taken the time to study tithing in the context of the New Covenant, the Holy Spirit has not put an emphasis on this area of your church yet, or your leadership simply is uncomfortable with dealing with this topic in a way which fits into their current ministry model. Either way, we are all growing in Christ, including entire church assemblies, and thus grace must be extended as truth is revealed.

As a teacher, my primary mission is to communicate scriptural truth with the guidance of the Spirit of God and help others apply it to their lives in a very practical, meaningful, and useful way. Hopefully this e-teaching accomplishes this objective for you as an individual and for entire church assemblies at the same time. Furthermore, as workers of God when we learn to rightly divide truth (separating what is truth from what is not using scripture) we find freedom and liberty in that truth which comes to light. I sincerely believe that many who read this e-teaching will experience a new-found liberty and freedom in the area of giving and money, as many have already.

As we learn to move into a place of “proving all things and holding fast to that which is good” (1 Thessalonians 5:21), it is also my hope that individuals and churches will have a new paradigm by which to view money and the church. To this end, I strongly recommend sharing this e-teaching with your church leadership for their careful consideration as you together walk shoulder-to-shoulder with them in the purposes and plans of Christ Jesus.

I’d like to first start by addressing the unbiblical concept of tithing under the New Covenant.

What is the ‘tithe’?

The word “tithe” simply means ‘tenth’. The predominant belief is that believers in Christ are required to give/pay 10% of their gross income to the local church they attend. A large percentage of members who attend church assemblies either “tithe” out of an obligation and in-grained belief that God requires it of them, or they don’t give 10% each week (maybe they give 4%, 7%, or none whatsoever) and thus wrestle with an ongoing sense of shame and guilt. Either way, the obsoleted law of the tithe is condemning them.

On the church leadership side, having a set and consistent amount of income for funding and regular cash-flow is important to maintain and grow church operations. Therefore, asking for a tithe, or 10%, seems like a reasonable and logical thing to do. The only problem is it’s not biblical, nor has any place in the Lord’s overall design for His church. Beyond that, it’s a great idea!

Furthermore, if a church is asking 10% from its members yet themselves are giving anything less than that from their own gross income to others, the church is holding a double-standard and in hypocrisy. This has always been the dilemma when attempting to keep the Levitical law: it becomes easy to demand, yet extremely difficult to keep.

Tithing before the Law- Its origins

I have heard many use the example of Abraham tithing to Melchizedek and Jacob tithing to God to justify that tithing was a principle pre-law, and thus by mere assumption infer it is also an active post-law requirement under the New Covenant of grace in the church. Are these assumptions true? Without going too far outside the scope of this teaching, let’s see what we can conclude from these examples in the scriptures.

The example of Abraham:

Hebrews 7:1-2 (NASB):

For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham as he was returning from the slaughter of the kings and blessed him, to whom also Abraham apportioned a tenth part of all the spoils, was first of all, by the translation of his name, king of righteousness, and then also king of Salem, which is king of peace.

What truths do we see here?

•  Abraham only tithed once to the priest Melchizedek. He didn’t do it weekly or monthly and it wasn’t from his income or livestock. It was from war spoils (material goods).
• If we apply the logic that Abraham paid tithes pre-law and thus, we should to, we must likewise do the other things Abraham did pre-law which are also found in the law of Moses. For example, Abraham offered up an animal sacrifice (a ram) to God, which was also repeated and required in the law. Should we do likewise? No.
• How can we pick and choose what we should and should not apply in our own lives from the life of Abraham when there are no scriptural directives for us to do so? This is mere presumption, not clear instruction.
• Abraham’s tithing to Melchizedek was a shadow of the superiority and eternal priesthood of Christ Jesus, not the substance of it.

Now let’s review the example of Jacob:

God appeared to Jacob (Abraham’s grandson) in a dream and promised to give him and his descendants the ground he was sleeping on (the future land called Israel):

Genesis 28:13:

And behold, the LORD stood above it and said, “I am the LORD, the God of your father Abraham and the God of Isaac; the land on which you lie, I will give it to you and to your descendants.

After receiving this promise from God, Jacob responded to God by vowing to give Him a tenth of that land:

Genesis 28:22:

“This stone, which I have set up as a pillar, will be God’s house, and of all that You give me I will surely
give a tenth to You.”

What truths do we see here?

• Jacob’s vow to tithe did not include his income or goods that he earned on a regular basis, only the gifts/land that God promised him.
• Jacob (whose name was changed to Israel) never actually tithed (no scriptural records of it), and thus his vow went to his descendants (who occupied the land of Israel).
• So how could Jacob give God a tenth of the land God promised to him and his descendants? It would be through agriculture products, which was later incorporated into the law of Moses so the descendants of Jacob could keep the vow Jacob made but never kept to God.

Jacob’s vow to tithe brings us now to understand how and why God instituted tithing in the law and land of Israel.

Tithing in the Law

God instituted the tithe for two reasons. First, as just mentioned, to fulfill Jacob’s vow to the Lord 400 years earlier, and secondly to use it as a necessary tax to support and administrate the nation of Israel. This included temple activities since Israel’s religious system and governmental system were one and the same (a term called a theocracy). To pay tithes was the law in the land of Israel just like paying taxes are in the United States. Paying/giving tithes was not done from the heart and willingly, but mandatory and compulsory. Tithes were generally given in commodities and agricultural products and not currency. This was how Jacob’s vow of giving God a tenth of the land was kept generationally through his descendants. Some common examples would include products like wheat, livestock, produce, sheep, and grain. If anyone wanted to tithe in currency instead of agricultural goods, God actually added a 5% penalty on top of the 10%.

There were three tithes total in Israel:

1. The Levitical tithe (Numbers 18:21-26): This annual tithe went to the Levitical priesthood for their livelihood, since they were forbidden to own land and thus make a living for themselves. It also supported the processes and activities needed to operate the sacrificial system as required in the law of Moses.
2. The Feast tithe (Deuteronomy 14:22-27): This annual tithe was used only for festivals and holidays, such as Passover and the various feasts of the Lord. This tithe made provision for both the spring and fall feasts to take place and Israelites to enjoy them.
3. The 3-year welfare tithe (Deuteronomy 14:28-29): This tithe, given every three years (therefore 3.33% a year), went to the government of Israel to provide subsidies to orphans, widows, and the poor.

So, we have a total tithe amount required from each Israelite of about 23.3% a year (less other small miscellaneous amounts required under the law), not 10%. If churches truly supported the principle and concept of the tithe from the Old Covenant, they should be asking closer to 23% rather than 10%. Interestingly, this total amount is similar to the average tax amount for United States citizens today (current rates range from 10%-39.6% respectively).

Beyond the tithing laws, Israel was also encouraged to give freely, which I will address a bit later.

How is the tithe relevant to the church today?

The tithe has zero relevance to the church today. The tithe is only referenced in one chapter in the scriptures post-resurrection. It is here we learn why the Israelites tithed and its connection to the Old and New Covenants (the old and new priesthoods of God):

Hebrews 7:5 (NASB):

And those indeed of the sons of Levi who receive the priest’s office have commandment in the Law to collect a tenth from the people, that is, from fellow brethren, although these are descended from Abraham.

The sons of Levi who received a special priestly office were commanded in the law to collect a tenth from fellow Israelites. Furthermore, all the commandments in the law (including the one just mentioned to collect a tenth from the people) have been set aside by God and replaced with a better way:

Hebrews 7:18:

For, on the one hand, there is a setting aside of a former commandment because of its weakness and uselessness (for the Law made nothing perfect), and on the other hand there is a bringing in of a better hope, through which we draw near to God.

It is important to understand that this entire system, specifically the Levitical priesthood and the temple operations, God found fault and weakness with. Therefore, He obsoleted it and replaced it altogether with a new and superior system, namely the priesthood of Christ which resembled the priesthood of Melchizedek (who’s priesthood was a mere shadow of the eternal priesthood of Christ).

Because the priesthood changed, it was necessary there also be a change of law. This includes the law of the tithe:

Hebrews 7:11:

…For when the priesthood is changed, of necessity there takes place a change of law also.

No Levitical priesthood = No tithe

It was well understood with the early church that the tithe was only linked to the priesthood and the physical temple and that after the Lord severed that link He did not relink the tithe to His New Covenant.

To make inference that the tithe, which used to go to the priests of Levi, now goes to a select group of Christ’s ministers under the New Covenant (we are now temple of God) is poor scholarship at best and dishonesty at worst. Who made us the “new Levites”? It surely wasn’t the Lord. Priests (mediators of covenants) were the only people God authorized to receive tithes (Melchizedek pre-law, and the Levitical priesthood during the law). Having passed through the Heavens and now seated at the right hand of the Father, Jesus Christ is the only New Covenant High Priest and the only authorized mediator between God and man (Hebrews 8:6, 1 Timothy 2:5).

Therefore, no one on earth can and should be asking for tithes. Doing so suggests that a false priesthood exists within the body of Christ and indirectly implies ministers are mediators. God forbid! This was one main reason why the Holy Spirit did not include a single phrase or sentence in the scriptures post-resurrection instructing saints to tithe. It’s strange that the Body of Christ continues to emphasize something so frequently and strongly which the Holy Spirit nor any early church apostle ever did once.

Some may point out Hebrews 7:11 as an attempt to justify the receiving of tithes under the new covenant. However, this is inconsistent with the context of the entire chapter and incorrect:

Hebrews 7:11:

In this case dying men receive tithes, but in that case one receives them, of whom it is witnessed that he lives on.

When he states “dying men receive tithes”, he was referring to priests (mortal men) in his present day still attempting to operate under a priesthood which God had discontinued. These priests were still receiving tithes because some Israelites were still giving it. However, the author of Hebrews stated later that soon the old covenant would be fully obsoleted. He was referring to the temple’s upcoming physical destruction in 70 A.D. (Hebrews was written in 68 A.D.), which would completely prevent it from continuing in operation and collecting temple tithes:

Hebrews 8:13:

When He said, “A new covenant,” He has made the first obsolete. But whatever is becoming obsolete and growing old is ready to disappear.

When he states in the second part of Hebrews 7:11 that “….but in that case one (“receives them” is italicized and not in the original text) of whom it is witnessed that he lives on..”, he was referring to the eternal witness of Melchizedek, not Christ. Tithing, a discontinued commandment, cannot in the present bear witness to the eternality of Christ.

Don’t we rob God of tithes if we don’t give them to the church?

One of the most misused scriptures within the body of Christ is found in Malachi Ch. 3 regarding the notion of robbing God. Some no doubt use this scriptural text to manipulate (whether intentionally or not…God knows) people to pay tithes out of fear:

Malachi 3:8-10:

“Will a man rob God? Yet you are robbing Me! But you say, ‘How have we robbed You?’ In tithes and offerings. You are cursed with a curse, for you are robbing Me, the whole nation of you! Bring the whole tithe into the storehouse, so that there may be food in My house, and test Me now in this,” says the LORD of hosts, “if I will not open for you the windows of heaven and pour out for you a blessing until it overflows.

First, the word ‘rob’ here means to ‘defraud’ or ‘cheat’. This is likened to someone cheating on their taxes by not paying the full amount due each year. God was rebuking the nation of Israel for only paying a portion of the tithe (their taxes) and not the full amount as required by law. Thus, they suffered the consequences as law-breakers. Since we have already established that this law has been discontinued, if you do not give a tenth of your money to a church you cannot be cursed because you are not breaking any law.

Before moving on, let’s summarize the main points of tithing

• Tithing was only done once pre-law by Abraham. It was not on his income and not repeated.
• Jacob vowed to tithe on the land promised to him but never did, and therefore God instituted and isolated the tithe only in the land of Israel.
• The tithe was like a tax or a contractual obligation to God.
• Tithing was only apart of the Levitical priesthood and temple, both of which God obsoleted.
• To ask for a tithe today indirectly implies a false priesthood exists within the Body of Christ and that ministers (not Christ) are mediators of the New Covenant.
• The concept of the tithe is completely irrelevant in the New Covenant. The Holy Spirit never instructed not a single saint to tithe, nor was it embraced by the early church for logical reasons.
• If you don’t tithe, you are not cursed.
• If a church is asking or requiring 10% from its members, yet themselves are giving anything less than that to others from their own gross income, it’s hypocrisy.
• To be biblically accurate, churches should remove the word “tithe” from their functional vocabulary and not ask its members to pay/give it.
• We are instructed by the Lord to “prove all things, and hold to that which is good”. We have just disproven tithing in the church, now let’s move on to the good part!

Section II: New Covenant Giving by Grace

Now that we have finished learning God’s design of Tithing under the Law in the Old Covenant, we get to learn what His new design is for us in the New Covenant. This is the fun part!

Mandatory tithing under the old covenant has been replaced with freely giving by grace under the new covenant. Just typing that sentence is motivating me to give!

Below is a table comparing the two:Giving versus tithing is not merely a semantical difference, but significant because it frees us from the weight of obligation and pressure and liberates us to enjoy an overall life of giving and generosity. As we learn and receive the grace and means to give, we begin to reflect the heart of God. His loving nature prompts Him to give to us lavishly and His love working in us prompts us to do the same.

You may say, well I believe in the ‘principle of the tithe, not the ‘requirement’ of it. As you will shortly see, even the ‘principle’ of the tithe is not a New Covenant reality and will hold you and the Lord’s church back from His very best.

While the previous section on tithing was more theological/doctrinal, this next section on giving is meant to be highly practical with useful how-to’s. Just like the Lord had an overall design for tithing in the Old Covenant, this next section on the following page is also to help you understand His overall design for giving in the New Covenant.

How are we to give?

How we give is more important than what we give. We are instructed to:

1. Give happily: God delights in a happy giver motivated by love and an excitement to see their gift bless and benefit others:

2 Corinthians 9:7:

Each one should give what he has decided in his heart to give, not grudgingly or out of compulsion. For God loves a cheerful giver.