An Honest Review of Tithing
John AC Forster
Have we been told the truth about tithing?
Why was tithing introduced in the first place?
Who was required to pay a tithe?
How many tithes were there?
When was the tithe paid?
Was the tithe paid on gross or net?
Is a tithe valid in the NT?
Part One:
Tithing is one of those issues that require one to diligently maintain their objectivity and to not allow personal bias or belief to influence your examination of the subject. This can be difficult because those that receive the tithe do not want to see their flow of revenue to cease, and those that pay it do not want to possibly displease Elohim by not fulfilling an ordinance of Yahweh.
It is well known that churches that teach tithing use several methods to encourage their members to tithe. A new member is often subjected to the carrot approach. Churches would say for example, that Rockefeller (a well known American billionaire) tithed. This implies that you too can become rich by tithing. They would also say that one would be abundantly blessed and that Elohim would not only make up for the difference, but would add to your earnings. The end result would be that one would be truly blessed. Further, that tithing pleases the Almighty and that your salvation would be ensured. If these types of approaches failed, then the big stick came out. One was threatened that they would not only lose their salvation but would suffer curses if they didn’t tithe. They would also state that by not tithing one was stealing from Elohim. To prove their point they would quote Mal.3:8-10: two verses that appear to confirm this. Later on, I will review these scriptures and surprise you with the truth.
In the beginning Yahweh expressed His desire that the Israelites would be His Holy Nation: a kingdom of priests.
Ex. 19:6 ‘And you shall be to Me a kingdom of priests and a holy nation. These are the words which you shall speak to the sons of Israel.’
In the Westminster Leningrad Codex this verse is express as:
Ex.19:6 ‘As for you, you shall become Mine, a kingdom of priests and a holy nation… ‘
Since Yahweh later established a physical priesthood and further identified the people as separate from that priesthood (vs 24), this verse 6 has to be a prophecy looking forward to that time that all baptized Christians being given the Holy Spirit, would become His priests: a royal spiritual priesthood .
1 Peter 2:5 You also as living stones are being built into a spiritual house, a holy priesthood, to offer spiritual sacrifices acceptable to YAHWEH through Yahshua Messiah.
1 Peter 2:9 But you are an elect race, a royal priesthood; a holy people, and a people for possession; that you should proclaim the praises of him who called you out of darkness to His precious light: (Ex. 19:5, 6).
According to scripture, we of that spiritual house are all priests. The importance of this will be revealed later.
Tithing: Why Established?
Israel was established as a Theocracy. The nation existed as a government of assembly/church and state. To finance that government composed of the Levites and priests, Yahweh instituted the tithing system. All agricultural products produced by the seed of the land and the herds and flocks that fed off that land, was tithable.
The Jewish Encyclopedia states that items were tithable only if they were (1) edible, and (2) a product of the soil. Some erroneously quote Gen.14:20 as an example of Abraham tithing, deliberately or ignorantly, leaving out the fact that this was a tithe of spoils (Heb.7:4), captured in war, and not a tithe based on Yahweh’s commands.
Who Was Required to Pay Tithes?
Not everyone paid tithes. Upon entering Canaan, Yahweh distributed individual estates to the twelve tribes. This land came without costs, without interest, and with rights of perpetual ownership, via the Jubilee-year laws. Those that enjoyed this blessing had Yahweh as their landlord and guarantor. Upon the death of the head of the family, only the eldest son received the inheritance. All other sons had to obtain their livelihoods from other means. These sons had no guarantee from Yahweh that they would own any land in Israel and thus, their livelihoods were always at risk. They became the wage earners that were expected to give as they were able, when they appeared before Yahweh on the three occasions at His festivals (Dt.16:16-17).
How Many Tithes were There?
Some churches that insist on tithing also state that there were/are three tithes. The second to be used by the tither at the feast sites and then every third year one was to submit to the church another tithe for distribution to the poor. What does the Bible actually teach? There are 13 main scriptures that relate to tithing. Above some of them, the publisher of that Bible included a caption that refers to which tithe the verses are speaking about. In one of my Bibles it states: ‘Law of First Tithe’
Lev 27:30 And all the tithe of the land, of the seed of the land, of the fruit of the tree, shall belong to YAHWEH; it is holy to YAHWEH.
Lev 27:32 And all the tithe of the herd and of the flock, all that passes under the rod, a tenth shall be holy to YAHWEH;
Notice that these verses refer to only one tithe, had Yahweh meant a second and third tithe, He would have told us.
He would have instructed that two (or three in a third tithe year), be selected from the crops, herd, and flocks. In addition the word ‘all’ is used and is defined in Webster’s as pertaining to the whole amount, quantity, or extent of, the entire amount, no bits and pieces.
What About Second Tithe?
Deut 14:22 Tithing you shall tithe all the increase of your seed that the field yields year by year.
Deut 14:23 And you shall eat before YAHWEH your Elohim in the place which He shall choose to cause His name to dwell there (Jerusalem), the tithe of your grain, of your wine, and of your oil, and the first-lings of your herd and of your flock; that you may learn to fear YAHWEH your Elohim all your days.
My Bible captions these verses as being the second tithe. However, this caption is not inspired nor is it the Word of Yahweh. Once again while examining these verses, two issues stand out. This tithe is referred to as ‘all the increase’ and secondly, one is instructed to ‘eat his tithe in the place that Yahweh shall place His Name.’ Nowhere does Elohim call this a second tithe. Neither does Yahweh tell the assembly to submit an additional tithe called the tithe of a tithe. He does however, tell the Levities to submit a tithe of the tithes that they receive, to the priests.
Num 18:26 And you shall say to the Levites; and you shall speak to them, When you take the tithe from the sons of Israel, which I have given to you from them, for your inheritance, then you shall lift from it a heave offering of YAHWEH, a tithe of the tithe. Num 18:28 So you also shall lift up the heave offering of YAHWEH from all your tithes which you receive from the sons of Israel. And you shall give from it the heave offering of YAHWEH to Aaron the priest.
Note that this is to come from the tithe that they receive from the sons of Israel, and not an additional payment from the people. Note also that it was the local Levites that lived among the people in 48 cities, that collected the tithe from the people and then paid a tenth of those tithes, to the priests that resided in Jerusalem. These local Levites determined how they would handle the tithes they received. The priests, likewise would determine how they handled the ten percent of the tithes that they received from the local Levites.
What About Third Tithe?
Deut 14:28 At the end of three years, even the same year, you shall bring forth all the tithe of your increase, and shall lay it up within your gates.
Deut 14:29 And the Levite, because he has no portion nor inheritance with you, and the alien, and the fatherless, and the widow who are within your gates shall come and shall eat and be satisfied; so that YAHWEH your Elohim may bless you in all the work of your hand which you do.
Deut 26:12 When you have made an end of tithing all the tithes of your increase the third year, the year of tithing, and have given it to the Levite, the alien, the orphan, and the widow, that they may eat inside your gates, and be filled,
Note that once again the scriptures state that this is ‘all the tithes of your increase.’ Some tithing churches say that these two verses list what they call a third tithe, but nowhere do any of these scriptures state anything close to what they have assumed and taught.
So what is the Truth?
Thus far, we have proven that yes, tithing was the financial system for the support of the Levites and priests. We have also proven that there was only one tithe based on the increase of agricultural products whether of the seed or the herd, or flocks. What most do not understand is that this one single tithe had three purposes depending on the tithing year of the individual. During the normal/regular years, a person took his tithe(s), his tithe of corn, wheat, etc., to the feast site during the three times in a year, whereby one would appear before Yahweh in Jerusalem.
This tithe would be eaten during the feast and whatever was left over, was given to the Levites and priests. This was done every first and second year. During the third year, the individual did NOT attend or go, to Jerusalem, but rather stayed home and distributed/shared his tithe with the poor, the fatherless, the widow, and the Levite.
So where did the second and third tithe explanations come from? The Encyclopedia Judaica records that the rabbis reinterpreted the tithing system, and we all know from history and experience that man is greedy and puts himself first before the wellbeing of others. It is no wonder why Yahshua was so repulsed by the Pharisees’ self-indulgent, greedy ways that He warned them in Matthew 23:33. It was the Pharisees who imposed an oppressive three-tithe system.
According to Harper’s Bible Dictionary: ‘Discrepancies between regulations on tithing…resulted in the Mishnah’s adopting two tithes. The first was for the Levites and the second was to be eaten by the people.’
The Encyclopedia Americana notes that the Mishnah is the first part of the Talmud, the compilation of ‘post biblical law’ which was not formally codified until A.D. 200. It becomes clear that second and third tithe did not come about from the mouth of Yahweh, but from the mouths of men. Greedy unscrupulous men who were more concerned for their lifestyle: living in comfort and suffering no want. How shall the Almighty Yahweh judge such men?
