CLARIFYING TITHING AND OFFERING (Part 1)
Since there is a great deal of confusion among Christians about giving “tithes and offerings”, we thought it good to disclose the truth about this matter.
First:
The New Testament begins in the book of Acts when the Holy Spirit was poured out. Where the words "tithing" and "offerings" are used in the Gospels (Matthew to John), it refers to the Old Testament. Jesus could never speak anything against the Law of God!
Secondly:
With God, any matter is fixed only if it comes by mouth of 2 or 3 witnesses (or Scriptures). Therefore, the word "offering" and "tithing" must at least occur 2 or 3 times in the New Testament and this does not happen. The word "offering" does not occur in the New Testament but where it does occur, it refers to the sacrifice Jesus brought. We bring "offerings of THANKSGIVING and PRAISE". The word "tithe" occurs only once in the New Testament and that is in the book of Hebrews chapter 7. The word "tithe" which appears in Hebrews 7:5 refers to the Levitical "priesthood" and that the Levites received tithes from the people according to Law, and is therefore not evidence of tithing in the New Testament.
Heb 7:5 “And indeed those who are of the sons of Levi, who receive the priesthood, have A COMMANDMENT TO RECEIVE TITHES from the people ACCORDING TO THE LAW, that is, from THEIR BRETHREN, though they have come from the loins of Abraham;”
Note that God uses the word "THANKSGIVING" in the New Testament. God does not threaten His children with the curse as many insinuate. An offering of thanksgiving is something that comes out of gratitude and love and is not prescriptive (by Law) like the "offering" in the Old Testament. Believers must give, but as an "offering of thanksgiving" in a spirit of generosity and sharing. BELIEVERS DO NOT give “10%” as an “offering” IN THE NEW TESTAMENT because 10% is too little for the rich and too much for the poor.
In order to understand this teaching, you first have to make sure of the contents of the following text sections before reading further. Please read for yourself and try to understand before you form any opinion, because believers are very gullible and believe anything they are told without acquainting themselves with the contents of the Scriptures.
Before the Law (Abraham): Genesis 14: 17-20
The Law (Old Testament): Numbers 18: 1-32
After the Law (New Testament): Hebrews 7: 1-19
BEFORE THE LAW (Genesis 14: 17-20)
Abraham gave a "tithe" to Melchizedek, a priest of God and the king of Salem (Jerusalem). This event is also referred to in Hebrews chapter 7, for a very special reason. It will become clear further-on in this teaching.
THE LAW (Numbers 18: 1-32)
Study the diagram well.
ISRAEL (The 12 tribes)
Numbers 18: 8-19: Israel gave “OFFERINGS” to Aaron THE HIGH PRIEST. (A)
Numbers 18:21 and 24: Israel ALSO gave “TITHES” to the LEVITES. (B)
NOTE: Israel does NOT give “tithes” to the high priest. (A)
Therefore, we can assume that Hebrews chapter 7 put the emphasis on the "PRIESTHOOD" who is the Levites and the giving of "tithes" to THEM.
THE LEVITES
Numbers 18:26 & 28: The Levites who received "tithes" from Israel, then gave a tenth of their “tithe” to the High Priest, but it was given as an "OFFERING". (C).
Note:
The Law stipulates that the Levites do NOT receive any offerings from Israel, but that the Levites must give an "offering" to the High Priest because THE HIGH PRIEST DOES NOT RECEIVE TITHES FROM HIS BRETHREN. The "offering" of the Levites was calculated as a tenth of the "tithe" they received from Israel.
Important to remember:
The Levites were not numbered among the twelve tribes of Israel, for they had no inheritance in the land of Canaan. (Numbers 1: 47-49)
THE HIGH PRIEST
The high priest does NOT take "tithes" of Israel and ALSO NOT of the Levites, but receives "offerings" from Israel and also "offerings" from the Levites.
Note: Even under the Law, no "tithes" were EVER given to the High Priest.
AFTER THE LAW (New Testament) Hebrews 7: 1-19
The final revelation of the "tithe" is revealed in Hebrews 7: 1-19.
Hebrews 7: 5-6 is very important! The word "though” (although) in verse 5 is the key. The Law stipulated that the Levites should take “tithes” from their brethren (Israel) THOUGH (although) they were brothers. God had to give a law before brothers could give "tithes" to their brothers, the Levites. This teaches us that unless the Law does not determine it, brothers may not give “tithes” to each other. This is the principle that still holds true today. Brothers may not take “tithes” from each other and for this reason God had to make it lawful by Law in the Old Testament. The giving of "tithes" to the Levites was only temporarily allowed as long as the Law determined it. With the advent of the New Testament, this Law was lifted.
NB! Before the law, Abraham (and everyone in his loins) could give "tithes" to Melchizedek, because Melchizedek was not a brother. Abraham’s genealogy is not derived from Melchizedek. (verse 6)
Hebrews 7: 11-19: Take note! Here the Levitical priesthood and temple service are terminated because Jesus Christ (our High Priest) was not born of the tribe of Levi, but of the tribe of Judah. With the change of priesthood, there is also a change in law — and for Judah there is NO commandment that allows tithing. Thus, the act of giving tithes also lapses with the Levitical office. This is correct, for Jesus is a brother in that He is of Abraham's seed and according to the Council of God, brothers do not take "tithes" from one another. Moreover, since Jesus' genealogy is also from Judah, there is no new law that states that "tithes" should be given to Judah. We cannot simply apply the Law that was applicable to the Levites, to the tribe of Judah.
Now remember what we have already said so far!!
Look at the first diagram again. Even under the Law, the people (the 12 tribes of Israel) and the Levites never gave "tithes" to the high priest, but "offerings". (B) and (C).
THE OFFICE OF THE LEVITES AND TITHING HAVE STOPPED
There is another reason why "tithes" have stopped. Remember that the tribe of Levi was not part of the twelve tribes of Israel because Levi was set apart for the temple service. With the lifting of the temple service and the termination of the Law concerning the Levites at the start of the New Testament in Jesus Christ, it was necessary to bring the tribe of Levi in as one of the twelve tribes of Israel. This could only be possible if one of the twelve tribes fell away. That is also what happened! We learn that the tribe of Dan went "lost" because they did not take possession of their inheritance in Canaan, which had been assigned to them. The tribe of Dan lost their territory, which God assigned to them as an inheritance, and they also turned to idolatry. (Read for yourself: Genesis 49:17; Joshua 19:47; Judges 1:34 and Judges 18: 30-31).
If we compare the twelve tribes of Israel in Numbers chapter 1 with the twelve tribes mentioned in Revelation chapter 7, we find that Levi took the place of Dan. This is also how Jesus knew that one of the twelve disciples (Judas Iscariot) would be lost. Later in the book of Acts chapter 1 we see that Matthias was chosen instead of Judas Iscariot to fill the number twelve spot again.
Important:
With Levi now also one of the twelve tribes, the Levitical office as well as the Law regarding them has expired.
SUMMARY
- Jesus is from the tribe of Judah and for Judah there is NO commandment regarding tithing.
- Even under the Law, Israel (the Church of the Old Testament) did not give "tithes" to the high priest but to the Levites. Therefore, we (the Church) do not give "tithes" to our High Priest, Jesus Christ.
- Brothers also do not give “tithes” to each other. Jesus Christ is our brother.
- Levi is no longer isolated but is one of the twelve tribes and therefore the "tithing" regarding them is no longer applicable.
NOTE: Shepherds and pastors in the New Testament did not replace the Levitical office.
- God does NOT TAX his sons and daughters. They give freewill offerings of thanksgiving or gifts out of love. We find this PRINCIPLE in Matthew 17: 25-26. A king takes taxes from strangers and not from his children.
THE NEW TESTAMENT
Study the diagram well.
THANKSGIVING
Remember: Under the LAW, the "offerings" of Israel (the Old Testament Church) belonged to the high priest (see A). This principle is retained and therefore the New Testament Church gives "offerings of thanksgiving / gifts of love" to our High Priest, the Lord Jesus. However, the Lord is not on earth as the high priest of old, but in heaven, and therefore the funds collected belongs to the congregation JOINTLY because they are all brothers.
The principle of what should be done with the funds is found in Acts 2: 44-45 and 4: 34-35. According to these scriptures, the congregation owns everything jointly and care must be taken that no one in the congregation is lacking.
Deut 15:11 “For the poor will never cease from the land; therefore I command you, saying, 'You shall OPEN YOUR HAND WIDE to your brother, to your poor and your needy, in your land.'”
1 John 3:17-18 “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? My little children, let us not love in word or in tongue, but in deed and in truth.”
The idea is that, according to EQUALITY, the abundance of some members complements the shortage of others.
2 Cor 8:12-14 “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. For I do not mean that others should be eased and you burdened; but by an equality, that now at this time your abundance may supply their lack, that their abundance also may supply your lack—that there may be equality.”
The apostles, prophets, shepherds, teachers, and evangelists did not control or managed the money, but left it to honest and Spirit-filled deacons who had to look after the needs of the whole congregation. The Holy Spirit himself will give the deacons wisdom how to manage the funds. (Read Acts 6: 3)
Instructions to members of the congregation
- WILLINGNESS to give according to what one has and not according to what he has not.
(2 Cor 8: 12-15)
- Let each one give as he sees fit, for God loves a CHEERFUL GIVER. (2 Cor 9: 7)
- Do justice by GIVING TO THE POOR (first to the household of the faith). (Gal 2:10)
In this way, God will bless the congregation and increase their fruit of righteousness.
(2 Cor 9: 8-13)
- The RICH in the congregation are COMMANDED to be GENEROUS AND SHARING.
(1 Tim. 6: 17-19)
Instructions to spiritual workers
- They must be detached from other obligations and must be adequately remunerated by the congregation so that they can live from it. (1 Corinthians 9: 7-14 & 2 Tim 2: 4)
- Those who receive teaching in the Word must share with him who teaches. (Gal 6:6)
Warning to false preachers
They think godliness is profitable. (1 Tim. 6: 5-6)
- They are peddling (trading) with the Word of God. (2 Corinthians 2:17)
- Out of covetousness (love of money), they gain from the congregation with deceptive words, for they have a heart practiced in greed. (2 Pet 2:3 & 14). They leave the right path and follow the path of Balaam who loved the wages of iniquity. Balaam loved money. (2 Pet 2:15)
IN SUMMARY
Before the Law
Abraham gives tithes to Melchizedek (they were not brothers / relatives).
- Under the Law
The law legitimized giving of tithes to the Levites until Jesus came, but Israel did not give tithes to the high priest.
- After the Law
With the resurrection of Jesus, tithing fell away. The tribe of Levi is part of the twelve tribes of Israel and so tithing to them stopped. Offerings are collected and managed according to the prescribed rules.
NB! Rest assured.
You will not be blessed (become rich) by giving tithes and you will not come under the curse (become poor) if you do not give tithes.
All glory to God our Father and to our High Priest, Redeemer and Savior, the Lord Jesus Christ, who has set us free from the Old Testament of "the Law" and brought us into the New Testament of "the Spirit" and THE LAW OF LIBERTY.
IN PART 2 OF THIS TEACHING WE WILL DEAL WITH THE PRACTICAL ASPECTS OF FINANCES IN THE CHURCH.