INTRODUCTION
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, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone. Matthew 23:23
This is the main verse used to justify tithing in the New Testament (book). This is especially true in the financing of church activities. Some ministers, desiring to support their fund-raising enterprises, impose the Mosaic tithing system on their congregations although the preaching of the Gospel requires no service of Priests and Levites in a Temple. This required much mutilation of the Mosaic system, making it unrecognizable.
In addition, it is claimed that Jesus commanded the teaching in this “commendation” of the Scribes and Pharisees for their impeccable practice of the Law. In this chapter we will investigate this claim; did Jesus commend or recommend tithing among his believers?
WHAT DID JESUS TEACH?
When Christ was on earth, He endorsed the Mosaic Law which Jews were required to observe. Statements by Jesus concerning tithes, although recorded in the New Testament (book), are made under the Law because Jesus was a Minister to the circumcision who were under the law (Rom.15:8; Gal.4:4).
The reference to the Abramic Tithe in Hebrew 7 is the only passage in the New Testament (book) after the law. Yet it deals with tithing before the Law and is not a rule for the Church. Jesus could not say other than He did to those “under the law” and it was demanded for His fulfilling of the Law. These were not instructions for life in the Spirit in the Kingdom of God. Spiritually, the law ended with the preaching of the Kingdom of God by John the Baptist and Jesus (Luke 16:16; Rom. 10:10; 15:8). Jesus taught forgiveness of debt, not curse for not paying.
DID THE EARLY CHURCH TITHE?
The Church did not tithe.
The Church or Christians of the book of Acts consisted mainly of Jews who were loyal to the Temple and the Mosaic Law. The Law as expounded by Jesus and Paul required obedience until they died (Rom. 7:1); once you were born under the law, it governed your entire life until you died. If Jewish Christians paid tithes, it would have been, according to the Law, paid to the Levites, not the Church. There was no Christian authority for the collection of tithes and the Sanhedrin would have forbidden. You are guilty of adding to the scripture if you say that the Early Church tithed with no scriptures to back you up.
The Gentile Christians did not tithe.
The Jerusalem Council (Acts 15) listed only four instructions from the Law of Moses for the Gentile Christians. There is nothing said at this Council about the Abrahamic Covenant or Melchizedek Priesthood. The Early Church pronounced the Gentiles not “under the Law;” meaning they were not under Malachi’s curse (Mal.3:10). The Council acknowledged that the Jewish Christians didn’t need to keep it too, but not openly.
Under Gospel principles, all the law is summed up in one command; “love the Lord and your neighbour as yourself.” According to Peter, each believer is his own Priest after the order of Melchizedek representing himself before God through Jesus Christ.
But ye are a chosen generation, a royal priesthood, an holy nation, a peculiar people; that ye should shew forth the praises of him who hath called you out of darkness into his marvellous light: 1 Peter 2:9 KJV
According to this verse, each Christian is a royal priest. He is a king and a priest. A priest does not need anyone but Jesus as mediator between himself and God.
Some persons were dishonest with the Gospel for filthy lucre and were told so by Paul. Today it is not politically correct to accuse someone of preaching the Gospel for filthy lucre, but then Peter did not hesitate to say, “and through covetousness shall they with feigned words make merchandize of you” (2Pet. 2:3). Its effect on God’s Grace is to deny it. God causes His rain to fall and His sun to shine on the just and on the unjust.
The early church fathers did not tithe.
None can teach tithing in the Church except they do much mangling and wresting it into the Scriptures. Those using 1Corinthians 16:2 is taking from the needy saints to give to the rich Apostle, Evangelists, etc, (Ephesians 4:11); the very people who were told by Jesus “freely you have received, freely give.”
The first New Testament Christians were Jews and therefore under the law until the temple was destroyed in AD 70 making it impossible to perform the law. This means they paid their tithes to the temple authorities, not to the Apostles.
No one has objected to the Israelite Pharisees or indeed any other Israelite of the first century practicing tithing. Yet, the use of the word “ought” in Matthew 23:23, is seen by some Preachers to be a command from Jesus for the law of the tithe to be practiced by Christians. This is quite incorrect. The Lord taught, at that time, Jews should be keeping the law because they were under the law of tithing. This phrase under the law occurs 12 times in the epistles of Paul as he tried to convince the Gentiles they were not under the Law and were not to practice it; the entire law.
The law that Jesus was speaking of was the Mosaic Law. Many writers and preachers have sought to make Matthew 23:23 binding on Christians today. They claim Jesus was commending the Pharisees for their tithing. First, they declare the audience as well as the persons named (Pharisees) to be Christians and then conclude that the tithe has been passed to Christians. However, it is clear this was a “rebuke” rather than a commendation of the Pharisees; Jesus pronounced a “woe” rather than a commendation. Jesus is not commending the Pharisees but pronouncing a “woe” on them for neglecting judgement, mercy and faith. This is a common error with tithers, having no mercy and faith and quick to condemn others. Jesus considers and commended Judgement, Mercy and Faith as weightier matters than tithing. This is not the case with Pharisees who were lovers of money. Jesus labelled these same persons as hypocrites, not disciples or Christians.
Jesus taught tithing because He taught the Law to those who were under the Law, that is, the Jews only (Rom. 15:8). In this verse, He merely confirmed that the people He was speaking to were under the Law and that tithing was their obligation.
Jesus said “pay” tithe; not “give” tithe. A debtor always pay and the tithe is mandatory. This contrasts with Abraham’s tithe where the word “gave” is used indicating that it was voluntary and a gift (Gen.14:20; Heb. 7:2).
Christ was not talking to members of the Christian ekklesia. He was speaking to the Pharisaic leaders of the Jews. The Pharisees were still under the law or thought themselves to be under the law when Jesus made this remark. Even the Pharisees felt they were obligated to accept the Levitical regulations and Christ simply called their attention to those requirements. Jews at the time were supposed to pay the tithe. No one disputes this.
During Jesus’ Ministry the Temple was still legally active.
The Levites were still performing their ordained functions and were the only legal recipients of the tithe. To obey the Law of Moses was the only thing Jesus could tell the Pharisees and it is not surprising that He did. Indeed, before Jesus was crucified he informed the Jewish lepers he had healed to offer animal sacrifices (Luke 5:14) according to Moses’ commandments; and to recognize the Scribes and Pharisees as sitting in Moses’ seat and to do as they commanded (Matthew 23:2–3), “but not as they do”.
Those who wish Christians to tithe because Jesus commended the Pharisees for doing so, must explain why we must not “make an offering for cleansing, just as Moses commanded you” (Luke 5:14). That’s in the New Testament and Jesus commanded it to someone:
And it came to pass, when he was in a certain city, behold a man full of leprosy: who seeing Jesus fell on his face, and besought him, saying, Lord, if thou wilt, thou canst make me clean. And he put forth his hand, and touched him, saying, I will: be thou clean. And immediately the leprosy departed from him. And he charged him to tell no man: but go, and shew thyself to the priest, and offer for thy cleansing, according as Moses commanded, for a testimony unto them. Luke 5:12-14 KJV
This incident shows that Jesus did not teach men to break the law, He taught men who were under the law to do the law. Thus, it is not surprising that He told a Pharisee that he ought to pay tithes. However, all these requirements of the law were not needed when the Christians later conducted their activities. Only the Jews were required to sacrifice animals, circumcise, pay Temple tax, and to pay tithe. The Pharisees on whom Jesus pronounced the woe of Matthew 23:23 were Jews. But after Jesus’ once for all sacrifice and resurrection, it was no longer the Law of Moses but the resurrected Jesus to be followed. The Gospel focused on Jesus and faith in Him.
This brought in a whole new paradigm based on faith. These new standards of belief had nothing of a physical Temple in Jerusalem, with physical sacrifices, a physical priesthood, or the physical tithe. The carnal regulations became redundant. They were simply “meats and drinks, and divers washings, and carnal ordinances, imposed on them until the time of reformation” (Hebrews 9:10). Since Christ’s death and resurrection, all the physical ordinances of the Old Covenant (including tithing) were done away (2 Corinthians 3:6–18).
A PRIEST CALLED MELCHIZEDEK
Some claim that Jesus Christ as our High Priest provides evidence that His followers are to tithe. They claim Jesus is our great High Priest forever after the order of Melchizedek. But, did Jesus take a tithe of His followers? Did His disciples take a tithe when He sent them out two by two? Is there any scriptural evidence of a Christian tithing? The claim is that Hebrews chapter 7 is arguing Jesus is a greater priest than any Levitical priest. Let us examine this.
In Hebrews 7, Paul first proved that Melchizedek was a greater priest than any priest in the Levitical Priesthood. This also proved Jesus’ High Priesthood is greater than the Levitical Priesthood because Psalm 110 called Him (Jesus) a High Priest after the order of Melchizedek. Paul based his argument on Abraham giving a tithe to Melchizedek. How does that tithe make Melchizedek greater than all the Levitical priests? He used the following logic:
a) When Abraham gave the tithe to Melchizedek, all of Abraham’s unborn descendants, especially Levi, were in his loins; the tribe of Levi from which Aaron and his sons came, were in his loins; all the Levitical priests were there paying tithe to Melchizedek; which means that when Abraham received the blessing from Melchizedek, all the Levitical priests were also there receiving the blessing from Melchizedek;
b) Because the one who receives the tithe and gives the blessing (Melchizedek) is greater than the one who gives the tithe and receives the blessing (Abraham on behalf of Levi), Melchizedek is greater than the Levitical priests.
c) And because Melchizedek is proven to be greater than the Old Covenant priests, that proves Jesus is also greater because he is a high priest after the order of Melchizedek.
Paul said he was drawing an analogy (verse 2); the word “interpretation” is from the Greek hermeneuo, means he is drawing an analogy. This analogy should not be stretched further than Paul did, or it will “break down” because Jesus was also in the loins of Abraham. Taken further, this would mean Melchizedek is greater than Jesus because Jesus paid tithes to him while in the loins of Abraham. Yet this is precisely what is being claimed.
In Hebrews 8:1 the writer sums up what has been said:
Now of the things which we have spoken this is the sum: We have such an high priest, who is set on the right hand of the throne of the Majesty in the heavens;
This clarifies that Paul used the incident of Abram and Melchizedek to show that we have a greater high priest than Aaron and sons. Also, this is the only incident in scripture involving Melchizedek available for Paul. He wasn’t teaching tithing to the church directly or indirectly.
In addition, we can follow the logic of Paul; he was advocating: Levi paid tithes while in the loins of Abraham; therefore, Levi did not have to pay tithes under the Law but received tithes. So too believers who are “in Christ” are also the “seed” of Abraham like Levi and do not have to pay tithes under the law because Abraham has already paid the tithes at the making of the covenant.
New Testament giving is about God giving to us and our imitation of Him, freely you have received, freely give.
In Luke 18:9-14, Jesus told a parable of two Jews under the Law; a Pharisee (holy person) and a Publican (open sinner). These two represent respectively the Jew who gave tithes and another Jew who did not tithe.
And he spake this parable unto certain which trusted in themselves that they were righteous, and despised others: Two men went up into the temple to pray; the one a Pharisee, and the other a publican. The Pharisee stood and prayed thus with himself, God, I thank thee, that I am not as other men are, extortioners, unjust, adulterers, or even as this publican. I fast twice in the week, I give tithes of all that I possess. And the publican, standing afar off, would not lift up so much as his eyes unto heaven, but smote upon his breast, saying, God be merciful to me a sinner. I tell you, this man went down to his house justified rather than the other: for every one that exalteth himself shall be abased; and he that humbleth himself shall be exalted. Luke 18:9-14 KJV
This parable also shows that tithing has no part in the Kingdom of God because the Publican who did not pay tithe was justified and the other man who paid was not.
THE GOSPEL AND THE TITHE
The preaching of the Gospel by the Twelve unveiled a different set of precepts for financing Christian activities. The Gospel principles are governed by Jesus’ instruction of “freely you have received, freely give.” (Matthew10:8)
The tithe erodes the Gospel Principles
The modern Church tithe is Replacement Theology. This teaching says the church has “replaced” Israel, and the Preachers and Pastors, bishops and deacons have replaced the Levites who served in the temple. The tithes are therefore the inheritance of the modern Church Clergy, and it is mandatory. If believers in Christ do not pay the tithe, they are robbing these hardworking persons, which is tantamount to robbing God. Jesus’ principle of “free giving” of the Gospel is thus compromised.
The Gospel of Jesus Christ teaches us to be willing at all times to use all our resources for the benefit of others.
The Gospel says much about distribution to the poor, contributing to its ministry and giving in general; and nothing on tithing. These teachings are overlooked because tithing, a non-Biblical sort, has been adopted as the foundational truth of the subject. Under the Gospel of Grace tithing is immaterial. It is surpassed by the greater commitment of using and doing all for the glory of God. Tithing distracts your attention to material things and keeps you from the fullness of life in Christ.
What was Jesus’ own custom?
We know after the spirit descended on Him, He was continually teaching and preaching. Did He charge for His services? Did He take pay? Did He require a tithe?
When asked for tribute money, He had none; He had to work a miracle. Today’s ministers are given a waiver on taxes by the government of their countries but extract 10% of their converts’ income plus offerings and perks, not by His command, nor by Moses’ command but by some unwritten eternal principle, known only to themselves. If a sheep dares to murmur, he is threatened with a blight of his source of income by no other name than Jesus.
The parable of the two debtors illustrates this very clearly.
Therefore is the kingdom of heaven likened unto a certain king, which would take account of his servants. And when he had begun to reckon, one was brought unto him, which owed him ten thousand talents. But forasmuch as he had not to pay, his lord commanded him to be sold, and his wife, and children, and all that he had, and payment to be made. The servant therefore fell down, and worshipped him, saying, Lord, have patience with me, and I will pay thee all. Then the lord of that servant was moved with compassion, and loosed him, and forgave him the debt.
But the same servant went out, and found one of his fellow servants, which owed him an hundred pence: and he laid hands on him, and took him by the throat, saying, Pay me that thou owest. And his fellow servant fell down at his feet, and besought him, saying, Have patience with me, and I will pay thee all. And he would not: but went and cast him into prison, till he should pay the debt. (Matthew 18:23-30)
I believe this parable speaks for itself and therefore I will not add any comments.
WAS THERE A CHANGE IN THE LAW?
The legal teaching says the tithe can be given only to the Levites or at the Temple in Jerusalem. Over the past 2,000 years this has posed a dilemma to those Pastors wishing to secure the tithe for their own use. In order to do so, church authorities often refer to the verse in Hebrews which speaks about a change of the law. Having observed that Abram paid a tithe to Melchizedek, Priest of Salem (Hebrews 7:12), the author said: “there is made of necessity a change also in the law.” Some Pastors make the “error” that this change of the law was a change in who was to receive the tithe. They claim the text means the tithe is no longer to go to the Levite but to themselves.
However, this is not what the Bible is teaching. This change was not about tithing in the first place. It was a change in the Priesthood itself. Paul said that the Levitical priesthood had been “set aside” and was no longer in force (Hebrews 7:18). The only priesthood that was now valid for Christians was that of Jesus who sacrificed Himself for us. There is another point that needs to be understood.
No Christian minister or otherwise are Melchizedek priests. The Bible clearly states that this priesthood was “an unchangeable priesthood” (Hebrews 7:24); it does not pass from one to another. There was only one priest called Melchizedek. No one else can meet the conditions of holiness and righteousness to be considered a Melchizedek priest.
Indeed, only one person can possibly fill that role and he is identified as being “holy, harmless, undefiled, separate from sinners, and made higher than the heavens” (Hebrews 7:26). He is also “without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abides a priest continually” (Hebrews 7:3). Melchizedek was “made like” the Son of God, though he was not a Son of God as was Christ. Christ only came in the order of Melchizedek. To be in the order of Melchizedek shows Christ representing the priest, but the priesthood itself does not pass to another person.
There is no minister, preacher, evangelist, priest or pope who has been decorated with such honors. The pretense of ministers in Christian organizations to be Melchizedek priests and receiving the tithe of the people is outrageous. Paul made it clear the ekklesia today has one High Priest or Mediator between them and the Father and this is Jesus. Paul said:
There is one God and one mediator between God and men, the man Christ Jesus (1 Timothy 2:5).
So Paul made the statement that there has now been a change in the law. No longer do Christians have to give heed to the Levitical priests and the tithing laws that were associated with them. Our priest is now Christ Jesus in his role as the one mediator or the one priest who is now in heaven at the right hand of the Father. All our attention as Christians should no longer be to the Levites and their priesthood, but on Christ Jesus who is our High Priest. We do not need any other priests.
DOES JESUS WANT YOUR TITHE TODAY?
One other teaching devised to exact the tithe from the Laity is because Jesus is God. Ministers teach that Christ should receive the tithe of his people because he is “the Christ.” This may be fine, but the problem is Jesus is now in heaven. How can the members of they give tithe directly to him? Some preachers have an answer. They say that the tithe should now be given to “Christ’s representative on earth”, His “church”. This is precisely the teaching of the Popes of the Middle Ages when people were executed for not paying tithes. They think that “the Body” of Christ is serviced by the ordained ministers of the various denominations. Thus, they have authority to receive the tithe of Christians.
This may sound reasonable on the surface, but the interpretation will not work. The reason is because the “Body of Christ” represents the whole of the ekklesia, not ministers only. If the tithing rule were applied to the “Body of Christ,” it would mean that all members would be tithing right back to themselves, because all of us represent the “Body of Christ.”
The Bible states that Christians are now “priests” (1 Peter 2:5, 9 and Revelation 5:10). But these “priests” are certainly not Melchizedek priests. Only Christ is in the order of a Melchizedek priest, not His followers. But what kind of “priests” are the Christians that Peter and John were referring to? This is simple to understand. They are priests in their relationship with the rest of the unsaved world.
In Exodus 19:5–6 Israel was called “priesthood nation” to the rest of the world, and Peter and John used the same analogy that the Christians were also a “priesthood” like early Israel. This was not a type of “priesthood” to which God said people had to pay tithe. The Christians would be paying tithe to themselves. This is utter nonsense and the Apostles gave no such command. They meant the Christians were like a “priesthood” to the rest of the world as Israel had been to the rest of the Gentile world at the Exodus. The Gentiles did not pay tithe to Israel, and tithe is not expected to be paid to a Christian minister by the people of the world today. But, the Christian is to minister to the rest of the world as John said “taking nothing of the Gentiles” (3Jn.1:7).
The ekklesia is “in Christ” and has a special relationship with the Father at the present time. Paul revealed through the Holy Spirit the position each member of the ekklesia has with the Father and Christ. This new position is “seated in heavenly places with Christ” (Ephesians 2:6; Colossians 3:1). In this wonderful position all the members of the ekklesia today cannot be bound by the laws God gave for carnal men. Once you understand your position in Christ since “the revelation of the Mystery” was given by Paul there is no longer any reason to be subject to any tithing laws. For those who do not understand their position in Christ, it is also presented by the plain teaching of Paul that the biblical laws of tithing, new moons, sabbaths, holy days and all other rituals whether they are mentioned as being the holiest ceremonies for humans are no longer necessary for Christians to observe. That is because we are now “in Christ” and we have already kept all these requirements in a perfect way by our being “in Christ” from the foundation of the world (Ephesians 1:3–14). We will find that being “in Christ” on a continual basis from before the world’s foundation (2 Timothy 1:9) means that Christ has been a substitute for us in fulfilling all the requirements that God the Father has placed on all mankind to perform.
CONCLUSION
The New Testament makes it clear the law with its ordinances was abolished by the sacrifice of our Lord Jesus Christ. Because of this we are not sacrificing animals today. The same reason we use for not sacrificing animals is also true of tithing. Tithing was, along with animal sacrificing as well as other ordinances, part of the Mosaic Law. Whatever is valid to the one is also valid to the other. The Mosaic Law became obsolete about 2000 years ago, with Christ’s sacrifice. Together with it, animal sacrifices, tithing and the other ordinances of the law also became obsolete. While can learn from the Law, it is no longer applicable.
Concerning the words of our LORD to the Pharisees, Matt.23:23, regarding their tithing of mint and anise and cumin ‘these ye ought to have done’ cannot be taken as an exception, or as proving that the law is binding for this age; for the simple reason that the present age had not yet begun, and those to whom He spoke were still under the Levitical law.