TITHING - A TEACHING BY APOSTLE HOWARD TUNDU

INTRODUCTION

The issue of tithing is something that many people simply picked up and ran with in many churches without properly examining under which covenant the tithe was given, how it was practiced, what it was taken from, and how often it was given- whether it was monthly or not. Even many who studied leadership in Bible schools do not have deep knowledge on the subject of tithing, to the extent that some become stranded when they encounter believers who have thoroughly researched this matter.

Many people rush to Malachi Chapter 3, Genesis 14, and other scriptures that simply say "bring the tithe," without reading the intention and context of the passage. A person who is trained in interpreting Scripture or who follows proper interpretation knows that every teaching / doctrine must have a root and must align with the context of the discussion, not grabbing a subject by the stomach.

In summary, the tithe given by God was given to the Old Covenant, it was on agricultural produce, it was not taken monthly, and it existed in different categories, including:

• that which was eaten by the Levites,
• that which was eaten by those bringing it,
• and that which went to the priests.

Jesus was not supported by tithes nor did He take them, because He was from the tribe of Judah, not Levi. The early church did not teach or collect tithes.

Tithing began to be practised in some churches 570 years after Jesus Christ died and rose again, and after approximately 470 years after all the apostles had died, according to church history. It began in European national churches, where money was needed for building and carrying out church work, particularly within the Catholic Church. These practices continued in the church up to today.

There are some churches that are now becoming enlightened and no longer take tithes, but those who continue taking tithes try to search for fragmented scriptures to teach, without deep examination of the texts, so that they fit the present agenda. Scriptures such as Genesis 14 (the story of Abraham), Matthew 23:23, Hebrews 7, and Malachi 3 are used outside their proper context, in an attempt to force tithing. We will examine these scriptures to see what they actually speak about.

Let us understand that the Bible says we are no longer under the Old Law but under the New Covenant. Tithing belongs to the Old Law and has clear procedures for how it was to be done; it is spoken of as Law in Scripture.

PART 1: TITHING IN THE OLD TESTAMENT

1.1 Definition in Hebrew

The word "tithe" comes from the Hebrew word ma'aser, which literally means 10% of the produce of the land / livestock. This word never meant money at that time (Leviticus 27:30–32), even though money already existed.

Leviticus 27:30–32 (KJV) "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 unto the LORD. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD."

1.2 Types of Tithes in Israel

(A) The First Tithe - Produce Tithe Deuteronomy 14:22–27 / Deuteronomy 12:17–19

• Farmers and herders were required to go to the place of the LORD and eat their tithe before God.
• The tithe was taken two consecutive years and was eaten by those who brought it, while inviting Levites and others without inheritance.
• In the third year, it was not eaten by the giver but taken into towns.
• In the seventh year, no tithe was taken because the land rested.
• The cycle repeated: two years eating, third year giving, seventh year rest.

✓ The owner himself "ate before the LORD" in the first and second years.

Deuteronomy 14:22–27 (KJV) "Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always. And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose: And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee."

(B) The Second Tithe – The Third-Year Tithe Deuteronomy 14:28–29 (KJV) "At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest."

• In the third (and sixth) year, the tithe was gathered in towns.
• It was eaten by Levites, strangers, orphans, and widows.

(C) The Third Tithe – The Priestly Portion Numbers 18:21–28 (KJV) "And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation. …Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe."

There is differing interpretation of Numbers 18: some say this was given from the third-year tithe as mentioned in Deuteronomy 14; others say it was yearly in addition to Deuteronomy tithes, though not stated specifically. If we take the speculative yearly position, this will mean Israelites gave more than 10% even up to 20% tithe per year considering the additional Deuteronomy 12 and 14 specific instructions, showing confusion when people attempt to apply Old Covenant tithing today. Arguments in today's churches over gross vs net salary, whether tithe should be Wholey consumed by a Pastor vs belonging to church, prove there is no New Testament teaching on tithing as there are only instructions given in the Old Testament, which do not fit the administration of tithes in the churches collecting it today.

PART 2: ABRAHAM AND JACOB – WHAT DOES THEIR TITHE MEAN?

2.1 Abraham – Genesis 14

• Abraham gave a tithe once only to Melchizedek. Hebrews 7 refers only to this single event.
• Abraham did not keep the 90% but returned it to the king of Sodom, hinting that he wouldn't want anyone to say Abraham was blessed because of those goods/ Plunder.
• The tithe came from war spoils, not his income or produce.
• There was no command instructing him to tithe.

✓ Therefore, Abraham's tithe was never a law or requirement from God at the time.

2.2 How Did Abraham Know About Tithing? (Pagan History)

In ancient Babylonian, Assyrian, Phoenician and Sumerian records, there was a custom of giving 10% as tribute/tax to gods or kings after victories or sacrifices. This explains Abraham giving to the King of Salem after victory.

✓ Thus tithing began in pagan culture before entering Mosaic Law. Abraham likely knew the custom of his time. It later became law under Moses to support Israel's workers, similar to taxation in governments then and now.

2.3 Jacob – Genesis 28:20–22

Genesis 28:20–22 (KJV) "And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, So that I come again to my father's house in peace; then shall the LORD be my God: And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee."

• This was a vow, not a command. If it was a standing obligation, there wouldn't be need for a pledge because an obligation is compulsorily to be complied with whether one pledges or not.
• There is no record he fulfilled it.

✓ A vow cannot establish doctrine.

PART 3: TITHING SPOKEN OF IN MATTHEW – (MATTHEW 23 vs MATTHEW 5)

3.1 Matthew 23:23 – Jesus Speaking to Pharisees Under the Law

Jesus speaks of tithing as part of Moses' Law, rebuking Pharisees for neglecting weightier matters of the law. Jesus speaks about the Law of Moses in Matthew 23, showing how the Pharisees erred in upholding the Law which they accused Jesus of breaking.

• Jesus was addressing teachers of the Law, living under the Old Covenant.

Matthew 23:16–23 (KJV) "Woe unto you, ye blind guides, which say, Whosoever shall swear by the temple, it is nothing; but whosoever shall swear by the gold of the temple, he is a debtor! Ye fools and blind: for whether is greater, the gold, or the temple that sanctifieth the gold? … Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone."

• Jesus' clarified tithe was counted among matters of the Law.

✓ Matthew 23 teaches how the Law should have been kept, not church doctrine.

3.2 Comparing Matthew 23 with Matthew 5:33–37

Matthew 23 and Matthew 5 are two chapters which show us that proper principles of interpreting Scripture should be applied. The two portions from these chapters below show us that context and audience is important in understanding Scriptures. Not every word or comment given by the Lord Jesus Christ during His days on earth has a blanket application to the Church today as some remarks were directed to certain groups of people.

In this case Matthew 23 was addressing Pharissees and Teachers of the Law exposing their errors in handling the law and how they ought to have properly observed the LAW in swearing, vows, tithes and other weightier matters. In contrast, Matthew 5 clearly shows Jesus speaking to those who had believed His Gospel hence will be part of His New Covenant Church, and He didn't want them to swear at. Matthew 5 has some New Testament Commands whilst Matthew 23 speaks about matters of the Law and how they were supposed to be properly practised. Therefore, teaching tithes from Matthew 23 is out of context and not proper.

Matthew 5:33–37 (KJV) "Again, ye have heard that it hath been said by them of old time, Thou shalt not forswear thyself, but shalt perform unto the Lord thine oaths: But I say unto you, Swear not at all; neither by heaven; for it is God's throne: … But let your communication be, Yea, yea; Nay, nay: for whatsoever is more than these cometh of evil."

Matt.23.16 -23 "Woe to you, blind guides! You say, 'If anyone swears by the temple, it means nothing; but if anyone swears by the gold of the temple, he is bound by his oath.' You blind fools! Which is greater: the gold, or the temple that makes the gold sacred? You also say, 'If anyone swears by the altar, it means nothing; but if anyone swears by the gift on it, he is bound by his oath.' You blind men! Which is greater: the gift, or the altar that makes the gift sacred? Therefore, he who swears by the altar swears by it and by everything on it. And he who swears by the temple swears by it and by the one who dwells in it. And he who swears by heaven swears by God's throne and by the one who sits on it. Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices--mint, dill and cummin. But you have neglected the more important matters of the law--justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former."

✓ Matthew 23 exposes Pharisaic errors and corruption ✓ Matthew 5 introduces New Covenant standards

PART 4: TITHING IN HEBREWS 7

4.1 Purpose of Hebrews 7

Hebrews 7 shows Jesus as superior High Priest above Levi. It mentions Abraham's one-time tithe to show Melchizedek's priesthood was higher than that of Levi, who is implied to have given the tithe to Melchizedek whilst in Abraham's loins. Melchizedek is a type/ shadow of Jesus hence the argument was about Jesus' priesthood which was in the order of Melchizedek being superior to that of Levi.

Hebrew 7 It does not command Christians to tithe and is not teaching tithes to the Church. It actually shows that some Jews were still practising tithing to Levites under the Old Testament system, when the Book of Hebrews was being written, yet Jesus had come with a better priesthood. Most were still unbelievers of the Gospel of Christ. Even in the early church, some Jews wanted to keep practising the Law of Moses and Acts 15 shows apostles and church leaders rejecting imposing Mosaic law on Gentiles.

4.2 Hebrews 7:12 — The Key Truth

"When the priesthood changes, the law must change also."

Which law? Answer- The law that assigned tithes to Levi.

If Levitical priesthood ended, so did the tithe law.

PART 5: THE NEW COVENANT

5.1 Hebrews 8:10

"I will put my laws in their minds and write them on their hearts."

• Laws of the New Covenant written in the hearts and minds
• Individuals listen to their hearts to give as led by God from the heart.
• There is no tithe (10%) law. No tithe system reinstated.

5.2 Galatians 3:24–25 and Romans 10:4

Galatians 3:24–25: "The law was our guardian until Christ came… Now that this faith has come, we are no longer under a guardian."

Romans 10:4: "Christ is the end of the law so that there may be righteousness for everyone who believes"

If tithe is Law-based, and believers are not under Law, then tithe cannot be legally binding as covenant obligation.

5.3 Galatians 3:10, 13

All who rely on observing the law are under a curse, for it is written: "Cursed is everyone who does not continue to do everything written in the Book of the Law…Christ redeemed us from the curse of the law by becoming a curse for us, for it is written: "Cursed is everyone who is hung on a tree."

The above scripture teaches that all those who want to introduce tithes (and other Law obligations) to the Gospel of grace are obligated to follow the whole Law and are said to be under a curse because they are unable to follow the whole Law given under Moses.

PART 6: MALACHI 3

• Malachi 3 refers to temple system and was addressing the whole Nation of Israel which was no longer practising tithing and other requirements of their Law.
• "Food in my house" refers to storehouse provisions.
• This was Temple-based, Levitical, and National covenant structure.
• It was not addressed to a New Covenant multinational church.
• The tithe was specific as instructed in other scriptures under the Law and different from practices seen in some of today's churches.

Part 7: HOW THE PRACTICE OF TITHING BEGAN IN SOME CHURCHES

Tithing began to be practised in some European national churches from around 6th century AD to support infrastructure and other church requirements. This was almost 570 years after Jesus Christ died and rose again, and after approximately 470 years after all the apostles had died, according to church history.

Tithing did not originate from the Biblical early Church practices; it is a product of church history.

Part 8: NEW TESTAMENT GIVING PRINCIPLES

2 Corinthians 9:7 (NIV) "Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion…"

2 Corinthians 8:3 (NIV) "They gave as much as they were able, and even beyond their ability."

1 Corinthians 16:2 (NIV) "In keeping with your income…" Proportional - yes, Fixed legal percentage - not stated.

Luke 6:38 (NIV) "Give, and it will be given to you… For with the measure you use, it will be measured to you." You determine your own measure, knowing that it can be used to you as well.

PART 9: CONCLUSION - SCRIPTURAL TRUTH

1. Tithing was Old Covenant law
2. It was food, not money
3. There were multiple tithes
4. Abraham and Jacob do not establish doctrine
5. Matthew 23 exposes Pharisees
6. Hebrews 7 ends Levitical priesthood
7. Galatians 3 and other Scriptures show we have been removed from the Law
8. New Testament teaches liberal giving
9. Modern church tithing is historical, not biblical