Tithing - A Teaching by Apostle Howard Tundu
Understanding tithing under the Old Covenant and why it is not a binding practice in the New Covenant church.
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
- • 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.
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.
1.2 Types of Tithes in Israel
A. The First Tithe - Produce Tithe
- • 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
B. The Second Tithe – The Third-Year Tithe
- • 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
- • The priestly portion was given from the tithes to support the Levitical priesthood
- • This structure shows the complexity of Old Covenant tithing, which is incompatible with modern church practice
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
- • 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
- • 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
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 was addressing teachers of the Law, living under the Old Covenant.
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. 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. Matthew 23 was addressing Pharisees and Teachers of the Law exposing their errors in handling the law. In contrast, Matthew 5 clearly shows Jesus speaking to those who had believed His Gospel hence will be part of His New Covenant Church.
Therefore, teaching tithes from Matthew 23 is out of context and not proper.
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. 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.
Hebrews 7 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.
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
"The law was our guardian until Christ came… Now that this faith has come, we are no longer under a guardian." (Galatians 3:24–25)
"Christ is the end of the law so that there may be righteousness for everyone who believes" (Romans 10:4)
If tithe is Law-based, and believers are not under Law, then tithe cannot be legally binding as covenant obligation.
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
"Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion…" (2 Corinthians 9:7)
"They gave as much as they were able, and even beyond their ability." (2 Corinthians 8:3)
"In keeping with your income… Proportional - yes, Fixed legal percentage - not stated." (1 Corinthians 16:2)
"Give, and it will be given to you… For with the measure you use, it will be measured to you." (Luke 6:38)
Conclusion - Scriptural Truth
✓ Tithing was Old Covenant law
✓ It was food, not money
✓ There were multiple tithes
✓ Abraham and Jacob do not establish doctrine
✓ Matthew 23 exposes Pharisees
✓ Hebrews 7 ends Levitical priesthood
✓ Galatians 3 and other Scriptures show we have been removed from the Law
✓ New Testament teaches liberal giving
✓ Modern church tithing is historical, not biblical