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                                        TREATISE ON TITHING

                                                                                                 By:T. Clarence Thayer

      Let me preface my study with this statement. This treatise is not designed to cause strife, to harm anyone, or create division in the body of Christ. It is meant to be an informative, scripturally sound study of the subject of tithing. May God enlighten your spiritual eyes and quicken your mind to receive this work.

      The first scriptural account of tithing (one-tenth), was given in the book of Genesis, chapter 14, beginning at verse 19, where Abraham returned from a great victory. With great joy, he purposed in his heart to give tithes of the spoils to Melchizedek, a priest who was a type or a shadow of Christ. There is no mention in scripture though that declares that Abraham was compelled to give, or that he was under any obligation to give one-tenth. As I said before, he purposed in his heart to give. At this time, there was no law imputed unto man. The law came later through Moses, and the Levitical priesthood. Therefore, what Abraham did was not under law, but by choice.

      Later, when the law was instituted, the Levitical priests were commanded to take tithes of the people, and thusly collected tithes of all the people. The book of Hebrews chapter 7 vs 5 bears this out. Remember the word commandment because it is important. Verse 6 tells us that Melchizedek was not of the same order that the Levitical priests were.  Also, it says that he received tithes but did not command them.  Hebrews, chapter 7, verse 12, states, “For the priesthood being changed, there is made of necessity a change also of the law.  Verse 16 says “who is made not after the law of a carnal commandment, (the commandment to take tithes included,) but after the power of an endless life. Verse 18 states “For there is verily (truly) an annulling (taking away) of the commandment going before (the commandment to take tithes) for the weakness and unprofitableness of it. Verse 19, “For the law made nothing perfect, but the bringing in of a better hope did, by which we draw near unto God." This better hope was Jesus Christ, our high priest. Verse 27 says, "who needeth not daily, as those high priests, to offer up sacrifice, first for his own sins and then for the peoples; for this he did once, when he offered up himself." The sum of the above scriptures is that we are under no commandment or obligation to pay tithes. Any offering that we present is presented directly to our high priest, Jesus Christ, just as Abraham our spiritual father presented his gift to Melchizedek.  We are under the grace of God. Chapter 8, verse 6 says "But now hath he obtained a more excellent ministry, by how much also he is the mediator of a better covenant, which was established upon better promises. Verse 7 says, "For if that first covenant had been faultless then should no place have been sought for the second. Chapter 9 verse 14 says. "How much more shall the blood of Christ who through the eternal Spirit offered himself without spot to God, purge your conscience from dead works to serve the living God? Verse 23 & 24 “It was therefore, necessary that the patterns of things in the heavens should be purified with these, but the heavenly things themselves with better sacrifices than these, for Christ is not entered into the holy places made with hands, which are the figures of the true, but into heaven itself, now to appear in the presence of God for us.”

      Another way to understand tithing is by comparing it to the commandment of circumcision. (Gen. 17) in verse 9, "and God said unto Abraham, thou shalt keep my covenant therefore, and thy seed after thee in their generations. Verse 10, "This is my covenant, which ye shall keep, between me and you and thy seed after thee. Every male child among you shall be circumcised. Verse 13, "He that is born in thy house, and he that is bought with thy money, must needs be circumcised; and my covenant shall be in your flesh for an everlasting covenant." Tithing and circumcision were two things required by God under law. Under grace neither was required. God does not need your money nor your flesh. He wants your heart. He gave His Son so that we could have eternal life. By grace He saved us, not by works, lest a man should boast. I have actually heard preachers state that God commands us to tithe. If that is true, we must all be circumcised. Do you understand? Our hearts only must be circumcised. We are under the grace of God. His only requirement of us is to accept His Son as Lord and believe He was raised from the dead. When we do this, we begin a life under grace. We will strive to live holy, fruitful lives unto Him. The Holy Spirit will lead and guide us into all truth.

      In the book of Romans, some important scriptures are found in regards to tithing. Many, times I hear preachers, or teachers refer to Malachi 3 to reinforce their position on tithing. This scripture simply spelled out the fact that under the law tithing was required and the people were not keeping the law. Therefore they were robbing God, and being disobedient. God said that if they were obedient, He would open the windows (resources) of heaven and pour a blessing upon them. The same thing is true today if we are obedient to God and believe in His promises. The big difference is that God does not consider us robbers, but as children of the Kingdom, heirs with Him, and joint heirs with Jesus. Everything must be put into proper perspective. You must know who you are in Christ. Getting back to Romans, we must remember that if we keep part of the 1aw, we must keep all of the law, or we are cursed. Romans 3:20 "Therefore, by the deeds of the law there shall no flesh be justified in his sight; for by the law is the knowledge of sin.” Chapter 4:9 "Cometh this blessedness then upon the circumcision only or upon the uncircumcision also? For we say that faith was reckoned to Abraham for righteousness. Verse 10, "How was it then reckoned? When he was in circumcision, or in uncircumcision? Not in circumcision, but in uncircumcision. Verse 11, "and he received the sign of circumcision, a seal of the righteousness of the faith, which he had yet being uncircumcised, that he might be the father of all them that believe though they be not circumcised, that righteousness might be imputed unto them also. Verse 12, "And the father of circumcision to them who are not of the circumcision only, but who also walk in the steps of that faith of our father, Abraham, which he had being yet uncircumcised." Verse 13, "For the promise that he should be the heir of the world was not to Abraham, or to his seed, through the law, but through the righteousness of faith. Verse 14, "For if they who are of the law be heirs, faith is made void, and the promise made of no effect.” Verse 16 "Therefore, it is of faith, that it might be by grace, to the end the promise might be sure to all the seed; not to that only which is of the law, but to that also which is of the faith of Abraham, who is the father of us all.” 

      Quite a lot has been said in the scriptures above, and I would like to simplify its meaning. God has given to every believer a free gift. He wrapped the gift in a box of grace. The wrapping for the gift box was love. God loves us and does not need any dead works (tithing included) to prove our righteousness unto him. We are righteous because of Jesus. Tithing is a good principal if you are looking for a gauge to help you determine what to give. Abraham set a good example for us to go by. If everyone freely and cheerfully gave one-tenth of his money, the church would have no financial problems. Everyone who gives one-tenth is practicing sound economic doctrine.

      Let us examine another account in the scripture, where one-tenth was mentioned. In the Book of Genesis 28:20-22, Jacob promised or 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." Let's examine the words of Jacob closely.  Jacob used the expression “if,” which denotes uncertainty, not faith.

      He also made a condition out of the situation, God’s blessings for his one-tenth. Does not this sound like many Christians today? The only difference is, that they reverse the order. They say, “I’ll give my tithe (one-tenth), but I expect you to do this and that.” Jacob used a principal that he learned from his father Isaac, who learned it from his father Abraham. It was a well-known fact that Abraham had given away one-tenth of all his spoils to this priest named Melchizedek. That was big news which was probably talked about for years and years. Jacob knew that it would probably please God if he offered this deal, because his grandfather had done it years before. Here again, we must remember that Jacob was not under any law or obligation to give a tenth, but that he struck a bargain with God. God honored his pledge and blessed Jacob. The same holds true today. The difference is that we don't have to bargain with God for His promise. He has given us a better covenant, based on better promises. Any time we elect to give one-tenth, or more for the Kingdom of God it is a plus. God smiles on this free love gift just as He smiled on Abraham, His friend.

      It is important to understand that when you willingly give anything to God, whether it is monetary, or otherwise, He is pleased. If you give grudgingly or by obligation, you are giving under a spirit of bondage. Let us examine a few scriptures that shed light on this truth. In Exodus 25, verses 1-2, it says, "And the Lord spoke unto Moses, saying, speak unto the children of Israel, that they may bring me an offering: of every man that giveth it willingly in his heart ye shall take my offering. Also in Exodus 35:5, “Take ye from among you an offering unto the Lord; whosoever is of a willing heart, let him bring it, an offering of the Lord: gold and silver, and bronze. Again in Exodus 35:29, "The children of Israel brought a willing offering unto the Lord, every man and woman whose heart made them willing to bring for all manner of work, which the Lord had commanded to be made by the hand of Moses. In the New Testament, 2 Cor 8:2 it says, "How that in a great trial of affliction the abundance of their joy and their deep poverty abounded unto the riches of their liberality." You can easily see from the aforementioned scriptures, that God looks on the heart and judges our gifts accordingly.

      Tithing under the Levitical priesthood was under law and therefore was mandatory. Tithing under grace was not mandatory, but was a matter of choice, dictated by the willingness to give. Today, Christians have been redeemed from the curse of the law. Galatians 3:10-13 states, “For as many as are of the works of the law are under the curse; for it is written, cursed is everyone that continueth not in all things which are written in the book of the law in the sight of God, it is evident; for, the just shall live by faith, and the law is not of faith, but, the man that doeth them shall live in them. Christ hath redeemed us from the curse of the law, being made a curse for us; for it is written, cursed is everyone that hangeth on a tree. In verse 18 it says “For if the inheritance be of the law, it is no more of promise; but God gave it to Abraham by promise.”

      To summarize the above scriptures, the fact must be presented that the promise of God is given by faith and not by the law. We are living today under grace. If you choose to continue to live under the law, then you must keep all of it. If you think that tithing is mandatory, then you must also be circumcised, or keep the sabbath days etc., etc., God set us free from the bondage of the law which man could not keep. He provided a savior to free us from our sin and to free us from any bondage, or fear of reprisal.

      Anytime tithing is preached or taught as being obligatory, it places the hearer in bondage. He feels that if he doesn’t give his tithe he will be cursed. This is not so! Christ hath (already has) redeemed us from the curse of the law.

      Let us examine Galatians chapter 5 which says, “Stand fast therefore in the liberty wherewith Christ hath made us free, and be not entangled again with the yoke of bondage. Behold, I Paul say unto you, that if you be circumcised, Christ shall profit you nothing. For I testify again to every man that is circumcised, that he is a debtor to do the whole  law. Christ is become of no effect unto you, whosoever of you are justified by the law; you are fallen from grace. For we through the Spirit wait for the hope of righteousness by faith. For in Jesus Christ neither circumcision availeth anything, nor uncircumcision; but faith which worketh by love. Ye did run well; who did hinder you, that ye should not obey the truth? This persuasion cometh not of him that calleth you. A little leaven leaveneth the whole lump. I have confidence in you through the Lord, that ye will be none otherwise minded; but he that troubleth you shall bear his judgement, whosoever he be. And I, brethren, if I yet preach circumcision, why do I yet suffer persecution? Then is the offence of the cross ceased. I would they were even cut off which trouble you. For, brethren, ye have been called into liberty; only use not liberty for an occasion to the flesh, but by love serve one another. For all the law is fulfilled in one word, even in this; thou shalt love thy neighbor as thyself.” Liberty is just what it says, freedom from bondage. Certain men, being used by the devil, were trying to keep the Christians in bondage by demanding they be circumcised. The same holds true, if any part of the law is commanded of Christians, including tithing. Paul warns in Galatians chapter 4 verses 21-31, “Tell me, ye that desire to be under the law, do ye not hear the law? For it is written, that Abraham had two sons, the one by a bondmaid, the other by a free woman. But he who was of the bondwoman was born after the flesh; but he of the freewoman was by promise. Which things are an allegory: for these are the two covenants; the one from the mount Sinai, which gendereth to bondage, which is Agar. For this Agar is Mount Sinai in Arabia, and answereth to Jerusalem which now is, and is in bondage with her children. But Jerusalem which is above is free, which is the mother of us all. For it is written, rejoice, thou barren that bearest not; break forth and cry, thou that travailest not: for the desolate hath many more children than she which hath an husband. Now we, brethren, as Isaac was, are the children of promise. But as then he that was born after the flesh persecuted him that was born after the Spirit, even so it is now. Nevertheless, what saith the scripture? Cast out the bondwoman and her son: for the son of the bondwoman shall not be an heir with the son of the freewoman. So then, brethren, we are not children of the bondwoman, but of the free.”

      It is important to emphasize that any act or work of the flesh cannot justify you. Tithing does not justify you. Circumcision does not justify you. Praying everyday does not justify you. Do not be misled by teaching that states that tithing is scripturally for today. Do not be put into bondage.

      Again, let me say that I am not against the principle of tithing. If you do not know how much to give and want a real good gauge to go by, try ten percent. If you can, give more. But please remember to give willingly, cheerfully, and freely. You do, not have to pay God anything. He doesn’t need you to pay him. God gave all that could possibly be given, His Son, and Jesus paid all that could possibly be paid on the cross. Nothing else remains to be paid. No sacrifice need be made. God does say in Romans 12:1 to present your bodies a living sacrifice, holy, acceptable unto God, which is your reasonable service. This means to serve God with your bodies, in witnessing and being a witness of Christ.

      An interesting point that I would like to make is the fact that the Apostle Paul, throughout his writings, did not stress tithing. He did mention giving in 1 Cor 16 though, where he says, “Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him that there be no gatherings when I come.” It is odd that if tithing was an integral part of God's plan, why would not Paul teach this principle and order it to be done. Nowhere in his writings with the exception of Hebrews, does he stress the act of tithing and in Hebrew he only mentioned tithing in the context of explaining about the priesthood of Christ as opposed to the priesthood of man. If you sincerely study those scriptures in Hebrews, the revelation will be given you. Thus, the man who wrote nearly all of the New Covenant, and was probably the greatest apostle of them all, did not teach tithing, nor command it.

      Did Jesus teach tithing? Interestingly enough, Jesus mentioned tithing one time in the Gospels. He was speaking about the hypocritical Pharisees, who did well paying tithes (which they were commanded to do under law) but did not do the more important things such as teaching justice, mercy, and faith... Jesus did not teach tithing, he only used it to illustrate an example of double-minded actions. The Pharisees were whited Sepulchres, paying tithes with one hand, and ripping the people off with the other. The scripture reference for this is in Matthew 23:23, “Woe unto you, scribes and Pharisees, hypocrites! For ye pay tithe of mint and anise and cumin, and have omitted the weightier matters of the law, justice, mercy, and faith; these ought ye to have done, and not to leave the other undone.”

      At that point, or dispensation of time, the Jews were still under the law, and expected to live by the law. Not until Jesus died on the cross and resurrected, were they free from doing these things.

      To prove this point, let me refer you to Galatians, 2nd chapter, where Paul confronts Peter, because Peter is being double-minded about the law and grace. In this situation, Paul had arrived at Jerusalem with Titus and Barnabus. The Jews wanted Titus to be circumcised. Paul refused to allow this. Why did Paul refuse? Later, when Paul confronted Peter at Antioch, he blamed Peter for being a hypocrite. He said Peter was double-minded, because he ate and drank with the gentiles and then he turned from them when emissaries arrived from Jerusalem. What does this have to do with tithing, you might ask?

      Circumcision was a Jewish law, the same as tithing. Therefore, the Jews were demanding that Titus live under the law. Paul said that he did not have to. Paul would have said the same thing if the Jews had said Titus could not eat pork, or that he had to pay tithes. These were all under law, according to Jewish tradition. Paul was maintaining that the only requirement of man under the new dispensation of grace, was that a person confessed Jesus Christ as Lord, and believed in their heart that he was raised from the dead. Paul understood that it was very difficult for men who had grown up under the law and traditions of the Jews to suddenly and abruptly abandon them. Therefore, he never stated that they had to completely ignore their way of worship, but he tried to help them get the revelation of grace, whereby it was no longer necessary to rely on works (circumcision, tithing, sacrifices etc.), to get into the good graces of God. Peter almost understood, but then he fell back under pressure of tradition and man. What a shame that was.

      Even Christians today, including most of the well-known evangelists and preachers do not completely understand grace. When these teachers, preachers, and pastors stress tithing as a compulsory act, they are in error. The proper way to instruct on giving is to teach the New Covenant way. Give and it shall be given unto you. Give out of a willing heart. Give cheerfully and in faith.

      Let us examine for a moment, the scriptures that are most used by proponents of tithing. In Hebrews there is found the bulk of their argument for tithing. Let’s review the text in context and study its meaning. Let us begin in chapter 7, "For this Melchizedek, King of Salem, Prince of the Most High God, who met Abraham returning from the slaughter of the kings, and blessed him; to who Abraham gave a tenth part of all; first being by interpretation king of righteousness, and after that also King of Salem, which is, King of peace; without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abideth a priest continually. Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils. And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: (Note: notice that the priests were fulfilling a lawful command to take tithes. At this point, tithing was under law and not under grace.) “But he whose descent is not counted from them received tithes of Abraham and blessed him that had the promises. And without all contradiction the less (Abraham) is blessed of the better (Melchizedek). And here (natural) men that die (not eternal)receive tithes; but there (spiritual) he receiveth them, of whom it is witnessed that he liveth. And as I may so say, Levi also, who receiveth tithes (as a priest in the natural sense), paid tithes in Abraham. For he was yet in the loins of his father (unborn), when Melchizedek met him. If therefore perfection (spiritual) were by the Levitical priesthood, (for under it the people received the law)  what further need was there that another priest should rise (Jesus), after the order of Melchizedek, and not be called after the order of Aaron? (Note:evidently, perfection was not exactly complete.) “For the priesthood being changed (Jesus changed the order) there is made of necessity a change also of the law. For he of whom these things are spoken pertaineth to another tribe (Judah), of which no man gave attendance at the altar. For it is evident that our Lord (Jesus) sprang out of Judah; of which tribe Moses spake nothing concerning priesthood. And it is yet far more evident: For that after the similitude of Melchizedek there ariseth another priest (spiritual), who is made, not after the law of a carnal commandment, (to take tithes), but after the power of an endless life. For he testifieth, thou art a priest forever after the order of Melchizedek. For there is verily a disannulling (taking away) of the commandment going before
for (because of) the weakness (spiritual) and unprofitableness (spiritual) thereof. For the law made nothing perfect, but the bringing in of a better hope (eternal) did; by the which we draw nigh unto God. And in as much as not without an oath he was made priest: (for those priests (Levitical) were made without an oath; but this with an oath by Him that said unto Him, the Lord sware and will not repent, thou art a priest forever after the order of Melchizedek:) By so much was Jesus made a surety of a better testament. And they (the Levitical priesthood) truly were many priests because, they were not permitted to continue by reason of death: (they were natural men). But this man (Jesus), because He continueth (liveth) ever, hath an unchangeable(eternal) priesthood. Wherefore He is able also to save them to the uttermost that come unto God by Him, seeing (because) He ever liveth to make intercession for them. For such an high priest became us, who is holy, harmless, undefiled, separate from sinners, and made higher than the heavens; who needeth not daily (or weekly) as those high priests to offer up sacrifice, first for their own sins, and then for the peoples: for (because) this He did once, when He offered up Himself. For the law maketh men high priests which have infirmity (weakness); but the word of the oath, which was since the law, maketh the Son, who is consecrated for evermore.”

      The scriptures obviously show that Jesus, our high priest is our confidence of a better covenant, based on better promises. Because we are the seed of Abraham (spiritually), we have access to the promises. Also, we are walking in the dispensation of grace and not law. Tithing was commanded under law and administered by Levitical priests. Tithing had a purpose under law. Now though, tithing is not commanded, but instead God desires cheerful giving out of a heart of love. Grace is an area that many Christians, particularly leaders, fall short of understanding fully. Just as Peter wanted to be double-minded and hang on to tradition and taste grace at the same time, Christians today seem to want to feel they are being good Christians by obeying lawful traditions. Some denominations adhere to keeping sabbath days, others obey doctrines of bondage devised by man. Tithing should not be used today as a doctrine of faith. Giving should be taught in place of tithing. Many preachers, due to lack of funds, expound on the obligation of tithing. The problem with this, is that they are not operating
in faith nor realizing the better promises.

      I hope that this treatise on tithing has helped you to realize your potential as a believer in the area of the promises of God. I hope that you will be released from the bondage of tithing and enter into the rest of peace, joy, and happiness in the Holy Ghost. Remember, God doesn’t want your money if you truly don’t want to give it.

                                                                     God Bless You