NOTE        This is very specifically only applicable to produce of the land  and does not ever apply in the scriptures to money earned by people.   

NOTE              The context of Leviticus 27 is defined in vs 1 and vs 34 as being specifically for the Israelites only.   

Num 18:21       ‘I give to the Levites all the tithes (as later detailed for Deut 14 and 26) as their inheritance in return for the work they do while serving….’ 

NOTE         The tribe of Levi had no land given to them and therefore no means of income.   

NOTE              As detailed in Deut 14 and 26 ALL the tithe in the third year was given to Levites (and the widow and orphans and aliens). This equated to 10% divided by 3 (ie every third year) = 3.34% per year!

                        Levi had 22,000 people over 1 month old out of 603,000 Israelites over 20 years old = approx 2.5% of Israel's population

                        (Num 1:32 and Num 3:39) 

NOTE              Today as New Testament believers WE ARE ALL PRIESTS

                        (1 Pet 2:5 and 2:9 and Rev 1:6, 5:10 and 20:6) 

Deut 12 :5-12   (bring your burnt offerings, sacrifices,  tithes etc ……)

                        Vs 7 there in the presence of the Lord your God you and your family shall eat and rejoice …because the Lord your God has blessed you

 Deut 14:22       Be sure to set aside a tenth of all that your fields produce each year 

NOTE              The tithe always specifically referred to produce of the fields only

                        No reference is given to tithes being required from Israelites that had other occupations ie workmen, skilled craftsmen, weavers, designers, or carpenters (or being Jews – merchants, bankers, and lawyers or doctors) under the LAW 

Deut 14:23-26  Eat the tithe of your grain, new wine, oil…in the presence of the Lord your God at the place He will choose 

 NOTE             This was to celebrate religious feasts as a spiritual family and community holiday (ie Passover, Weeks and Tabernacles) 

Deut 14:27-29  ……At the end of every THREE years bring all that years produce

                        and STORE it (does this remind you of the storehouse in Mal 3:10?) in the towns so that the Levites (who have no allotment or inheritance of their own) and the aliens the fatherless and the widows who live in your towns may come and eat so that the Lord your God may bless you in all the work of your hands 

NOTE              Only on the THIRD YEAR was the tithe brought to the store (house) in the city (ie the Levites being 2.5% of Israels population clearly were not intended to get 10% of the nations food)  

Deut 26-1-11   …(vs2) take some of the firstfruits of all that you produce from the soil …and put them in a basket...(vs11) and you and the Levites, and aliens shall rejoice in all the good things (ie EAT) that the Lord your God has given you 

NOTE              Firstfruits are clearly not tithes …ie a basket which contains some of the firstfruits (See also Lev 2:12) (this can be verified in a bible dictionary) 

Deut 26:12       When you have finished setting aside a tenth of all your produce in the third year, THE YEAR OF THE TITHE you shall give it to the Levite, the alien, the fatherless and the widow so that they may eat in your towns and be satisfied (This was done by bringing it to the STORE in the towns…the storehouse of Mal 3:10) 

NOTE              Firstfruits were the first part of the produce ….Tithes were not the first as they were set aside through the year 

NOTE              The third year was called THE YEAR OF THE TITHE for a reason (In that year ONLY was it given to the Levites as per Num 18:21)

Deut 26:13       then say to the Lord ‘ I have removed from my house the Sacred Portion and have given it to the Levite the alien, the fatherless and the widow as you have commanded me’ (ie from the third years produce only) 

Note                This ties up with Mal 3:8 as to having robbed God by not obeying this command. Ie GOD had given the Sacred Portion to the Levites …..therefore by not giving it in the THIRD YEAR they robbed God! 

Deut 26:15       ‘Look down from heaven, your holy dwelling place, and bless your people and the land you have given us…..a land flowing with milk and honey 

Note                This aligns with Mal 3:12 ‘open the heavens and pouring out a blessing’ 

Amos 4:4      ‘bring your sacrifices every morning and your tithes every THREE years'

FURTHER REFERENCES TO TITHING IN 2 CHRONICLES AND NEHEMIAH ARE NOT ADDRESSSED IN DETAIL AS THESE WERE MERELY PRACTICAL APPLICATIONS OF THE LAW AND DID NOT AMEND THE LAW AS ADDRESSED ABOVE 

Mal 3:8-12      This scripture, because of its current and frequent ‘out of context’ use, can best be described as ‘the sledgehammer to cause fear, guilt, condemnation and confusion’ for Christians today 

Note                Malachi was an OLD TESTAMENT prophet. Prophets pointed Israel back to THE LAW (read Mal 2 if you don’t believe me)…God did not use prophets to re-write the Law!

 Note                We cannot be cursed today as born again believers for disobeying the LAW  

Gal 3:13  Christ has redeemed us from the curse of the Law by becoming a curse for us as it is written ‘Cursed is anyone who is hung on a tree’ 

Note                As New Testament believers we receive the blessings by faith in the completed work of Christ and not by works of the Law (Eph 1:3 and Gal 3:1-14…..a must read) 

Note                I say ‘out of context’ use as scripture must be used to interpret scripture and ‘in the mouth of two witnesses or three let every word be CONFIRMED’ …….. doctrines should not be based on one scripture only (ie Malachi 3:8-12 and ignore the LAW as detailed in Deuteronomy 14 and 26) 

Mal 3:8            Will a man rob God? You ask how have we robbed you? ….. ie God had set out the law in Deut 14 and 26 which they were not obeying by not giving the Sacred Portion, ie the third years tithe, to the Levites 

Mal 3:9            You are under a curse…. ie Deut 28:1-14 were the blessings for obedience but Deut 28:15-68 were the curses Israel put themselves under by disobedience 

Note                We are not under the Law today ….. see Romans 7:6 ‘We have been released from the Law so that we serve in the new way of the Spirit not under the old ways of the written code’ 

Mal 3:10          ‘Bring the whole tithe  (as per Deut 14 and 26 this clearly means the whole of the THIRD YEARS TITHE ie the Sacred Portion) into the storehouse that there may be food in my house’ 

Note                The explanation of the ‘storehouse’ is clearly related to storing the food in the cities for the Levites, aliens, widows and fatherless and never was the local synagogue 

Mal 3:12          Then all the nations will call you blessed….ie as per the promises of Deut 28:1-14 

TITHING WAS GODS WAY UNDER THE LAW THAT THE PRIESTS AND THE POOR OF THE NATION WOULD BE SUPPORTED 

TODAY AS GENTILE BELIEVERS WE ARE NOT UNDER THE LAW 

Hebrews 7:5     ‘Now the LAW requires the descendants of Levi……to collect a tenth from the people’ 

Romans 3:19    ‘Now we know that whatever the law says it says to those who are under the LAW ….’            Oh that this would be taught today! 

Romans 7:6      ‘We have been released from the LAW so that we serve in the new way of the Spirit not under the old ways of the written code’ 

Acts 15:5         …the Pharisees stood up and said ‘The Gentiles must be circumcised and required to obey the Law of Moses’ 

Acts 15:28       But the apostles, elders and Holy Spirit said….. 

                                    ‘It seemed good to the Holy Spirit and to us not to burden you with anything beyond the following requirements:       that you abstain from food sacrificed to idols,    from blood, from meat strangled and from sexual immorality’ 

                        NOTE TITHING WAS NOT MENTIONED 

This explains why Paul and the apostles never taught tithing to the gentile churches…….they would not even have known of such  a practice.  

….THEY WERE TAUGHT TO GIVE WITH A GENEROUS HEART AS LED BY THE SPIRIT  

(see the next section) 

HISTORY

It is important to note that the vast majority of Christians in the world today either do not worship in churches that preach Tithing or do not practice tithing even it their churches preach it

American statistics record that less than 1 in 6 christians in churches which preach tithing actually practice it. This would indicate that most have serious scriptural concerns about tithing being applicable today despite years of being told it is required.

As far as I can identify Tithing was not a practice in the church until almost 800AD.

This would mean that Tithing was not part of the Apostolic Doctrine or practiced by the early church (which would explain why it was not taught to the Gentile Church)

(according to preaching that we have all probably heard we would therefore have to conclude that they have all robbed God and, at the worst, would be on their way to Hell as that is the destiny of all thieves, or at the best, would never have experienced the blessing of God as they are disobedient)

The early Jewish church did practice having all things in common (Acts 2:44-45) but this was never practiced by the Gentile Church and is rarely practiced today

Note There are claims that multiple tithes were paid ie as taxes to the temple, the Romans, the king, etc but under the LAW only one tithe was ever required. While civil authorities may also have collected taxes (much as is done today) this had no relevance to the LAW of God as set out in the OLD TESTAMENT