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Debunking Tithing 
Eating Sacred Cows by Grame Carle 
http://www.tithingdebate.com/EatingSacredCowsDownload.pdf
Truth is more liberating 
than traditions 
Now these Jews were more noble than those in Thessalonica; 
they received the word with all eagerness, examining the 
Scriptures daily to see if these things were so. (Acts 17:11)
Tithing 
What is the will of God concerning tithing? 
 Evangelical and Pentecostal denomination 
churches teach on setting aside 10% of all 
income received and give it to the Lord’s work. 
 Romans 14 approach is giving according to own 
conviction
Tithing 
What is the will of God concerning tithing? 
 Encyclopedia Judaica mentions two uses of the 
one tithe: 
 1st was to the Levites and 
 the 2nd was to be consumed in Jerusalem 
 Tithing was not practised in the early Christian 
church but was made obligatory by civil law in 
the Carolingian empire in 765 and in England in 
the 10th century… 
 However the eastern Orthodox churches never 
accepted the idea of tithes
Tithing A Closer Look at Tithing
Scriptures & 
Tithing 
Why Our Desire for One Rule? 
And he [Abraham] gave him 
[Melchizedek] a tenth of all (Gen 14:20) 
Jacob gave one tenth to God (Gen 28:22) 
Zaccheus gave away HALF of his 
possessions (Luke 19:1-10) 
A certain ruler was to distribute ALL his 
possessions to the poor (Luke 18:18-25) 
1st mention of tithing in the Old 
Testament
1stMention Of Tithing In 
The Old Testament
Before the Law 
– Abraham’s 
Tithe 
And he [Abraham] gave him 
[Melchizedek] a tenth of all (Gen 14:20) 
Serious flaws: 
 Abraham predated Moses by 400+ years so 
tithing was established before the Law of 
Moses and therefore not under the Law 
 Christians are not under the Law of Moses 
but are still to follow Abraham’s example in 
tithing? 
1st mention of tithing in the Old 
Testament
Other Practices 
Of Abraham 
Why are Christians not 
following ALL other practices of 
Abraham? 
 Most important practice: Circumcision “in the 
flesh of your foreskin” Gen 17:11 
 Animal sacrifices before the Law [Gen 12:8, 
22:7] 
 Abraham had concubines [Gen 25:6] 
1st mention of tithing in the Old 
Testament
Other Practices 
Of Abraham 
Why are Christians not 
following ALL other practices of 
Abraham? 
 Of the 66 New Testament reference to 
Abraham, the ONLY practice of his we are told 
to follow is having faith [Rom 4:11 &16, Gal 3:6- 
10] 
 Abraham only tithed once, from the spoils of a 
battle and Melchizedek, being priest, blessed 
him on that occasion: 
 There is no mention of it being a regular occurrence 
1st mention of tithing in the Old 
Testament
Tithe To The 
Priest 
 Melchizedek’s priesthood is superior to that of 
Abraham’s son, Levi [Hebrews 7] 
 Christians today belong to “the royal 
priesthood” [1 Peter 2:9] 
 Being in Christ who “forever is of the order of 
Melchizedek” [Heb 5:6] 
 Every Christian should therefore be RECEIVING 
tithes! 
1st mention of tithing in the Old 
Testament
Tithe To The 
Priest 
 Abraham was offering “first fruits” which was 
always given to the priests, and 
 He CHOSE a 10th of his recent gain to show his 
thankfulness to God 
 A one-off event, as there is no mention of the 
other tithes in the Old Testament 
1st mention of tithing in the Old 
Testament
2ndMention Of Tithing 
In The Old Testament
2ndMention Of 
Tithing In The 
Old Testament 
 Abraham’s grandson, Jacob vowed: “of all that 
Thou dost give me I will surely give a tenth to 
Thee” [Gen 28:22] 
 Evidence of a system of tithing rather than a 
one-off event 
Voluntary thanksgiving offering 
 Tithe is conditional on God’s helping him [Gen 
28:20-21]
Law of Moses 
400 years later
Mandatory 
Tithing 
 The main purpose of the tithe was not to 
support the Levites, as is taught at present, but 
 To provide the Israelites themselves with the 
feast for the Feast of Tabernacles [Exodus 23:16 
and 34:22] 
Modern term = Holiday Pay 
Law of Moses
Mandatory 
Tithing 
Year 1 
• Eaten by the tither and 
not given away 
Year 2 
• Eaten by the tither and 
not given away 
Year 3 
• Sacred portion to be 
given away 
Law of Moses
1st Purpose of 
Mandatory 
Tithing 
Law of Moses 
Feast of Tabernacles 
 Deuteronomy 12:5-19: The tithes along with 
the votive, free-will, first-fruits and heave 
offerings, were to be brought to Jerusalem and 
there EATEN BY THE TITHER, and shared with 
others: 
“… you shall eat them before the Lord your 
God… you and your son and daughter, 
and… your servants, and the Levite” [v.18]
1st Purpose of 
Mandatory 
Tithing 
Law of Moses 
Feast of Tabernacles 
 Deuteronomy 14:22-27 
“You shall surely tithe… and you shall eat 
in the presence of the Lord your God… the 
tithe of your grain, your new wine, your oil 
and the first-born of your herd and of the 
flock…” [v.22-23]
1st Purpose of 
Mandatory 
Tithing 
Law of Moses 
Feast of Tabernacles 
 Deuteronomy 14:22-27 
 If you lived too far away to transport your tithe 
to Jerusalem , you are to SELL your offerings 
(grain, wine, oil and flock), and 
BUY “whatever your heart desires”, and 
 “Eat in the presence of the Lord your God and 
rejoice, you and your household (children, 
servants, Levites, widows, orphans and 
strangers)” [v.26]
1st Purpose of 
Mandatory 
Tithing 
Law of Moses 
Feast of Tabernacles 
 Feast is 7 days of celebration, in the 7th month, 
at the end of the agricultural year and harvest. 
 To remind all succeeding generations that God 
“had the sons of Israel live in booths when I 
brought them out from the land of Egypt” [Lev 
23:40 &43] 
 Families travel to Jerusalem and there live in 
temporary shelters made of the foliage of 
beautiful trees 
 It was a Camping holiday!
1st Purpose of 
Mandatory 
Tithing 
Law of Moses 
Feast of Tabernacles 
 Feast was to relax and celebrate the goodness 
of God with the first-fruits of their labour: 
“…you shall rejoice in your feast, you and your 
son and your daughter and your male and 
female servants and the Levite and the stranger 
and the orphan and the widows who are in your 
towns (ie. your neighbours). Seven days you 
shall celebrate…(in Jerusalem), because the 
Lord your God will bless you in all your produce 
and in all the work of your hands, so that you 
shall be altogether joyful” Deut 16:14-15
All were to partake and 
enjoy in the tithes and 
celebrate His goodness 
Tithes of 1st and 2nd years
2nd Purpose of 
Mandatory 
Tithing 
Law of Moses 
Sacred portion of the Lord’s 
where the whole tithe was given away
2nd Purpose of 
Mandatory 
Tithing 
Law of Moses 
Sacred Portion 
 Every 3rd year the Levite, the alien, orphan and 
widow, received the whole tithe,… 
 Not in Jerusalem at the Feast, but locally in the 
towns where they were living [Deut 26]: 
When you have finished tithing all the tithe 
of your increase in the third year, the year of 
tithing, the you shall give it to the Levite, to 
the stranger, to the orphan and to the 
widow that they may eat in your towns and 
be satisfied.
1st Purpose of 
Mandatory 
Tithing 
Law of Moses 
Sacred Portion 
And you shall say before the Lord your 
God, “I have removed the sacred portion 
from my house, and also have given it to 
the Levite and the alien, the orphan and 
the widow, according to all Thy 
commandments which Thou has 
commanded me”… Deut 26:12-13
2nd Purpose of 
Mandatory 
Tithing 
Law of Moses 
Sacred Portion 
 Every 3rd year is called the Year of Tithing, the 
only year the whole tithe was given away. 
 This sacred portion is significant since it provided 
for the physical means by which God would 
provide for those with no income (Num 18:20). 
In Psalm 146:9, 
“The Lord protects the stranger, 
He supports the fatherless and 
the widow”
2nd Purpose of 
Mandatory 
Tithing 
Law of Moses 
Sacred Portion 
 Let’s understand the commonly cited verse 
“I have given all the tithe in Israel for an 
inheritance” (Num 18:21-28), 
 The tithe to the Levites here is described as 
“the tithe of the sons of Israel, which they 
offer as an offering to the Lord” 
ie the Sacred Portion 3rd year tithe
Differences of 
the 2 uses of 
tithe 
Year 1 & 2 
• 10% Tithe is taken to 
Jerusalem 
• Eaten by the tither and 
his household and 
shared with those with 
no income (harvest) 
• An abundant provision 
to celebrate the harvest 
festival, camping in 
temporary shelters 
during the 7-day Feast 
Year 3 
• 10% Tithe is placed in 
the gates of the cities, 
towns and villages 
• Given away completely 
to those without an 
inheritance 
• A normal provision for 
their daily sustenance
Summary 
Abrahamic 
practices 
Tithing was a one-off 
voluntary action 
Primary purpose was 
thanksgiving of God’s 
goodness 
Secondary purpose was to 
provide for the priest and 
poor 
Law of Moses 
Even under the Law, tithing 
was not automatic giving 
away of 1 
/10 of all increase 
Primary purpose was 
thanksgiving of God’s 
goodness 
Secondary purpose was to 
provide for the Levites and 
poor
Every Christian needs to 
know which portion is for 
them and which is not, lest 
he takes someone else’s.
Christians are not blessed 
or cursed on the basis of 
tithing or not. 
Placing ourselves under the Law, even the law of tithing, will 
bring us under a curse (Galatians 3:10 & 3:2-3)
How will this affect the 
priests, widows, 
orphans and aliens? 
To be Continued…
Study on Amos’ Rebuke 
and Malachi & the 
Curse 
To be Continued…

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Debunking Tithing

  • 1. Debunking Tithing Eating Sacred Cows by Grame Carle http://www.tithingdebate.com/EatingSacredCowsDownload.pdf
  • 2. Truth is more liberating than traditions Now these Jews were more noble than those in Thessalonica; they received the word with all eagerness, examining the Scriptures daily to see if these things were so. (Acts 17:11)
  • 3. Tithing What is the will of God concerning tithing?  Evangelical and Pentecostal denomination churches teach on setting aside 10% of all income received and give it to the Lord’s work.  Romans 14 approach is giving according to own conviction
  • 4. Tithing What is the will of God concerning tithing?  Encyclopedia Judaica mentions two uses of the one tithe:  1st was to the Levites and  the 2nd was to be consumed in Jerusalem  Tithing was not practised in the early Christian church but was made obligatory by civil law in the Carolingian empire in 765 and in England in the 10th century…  However the eastern Orthodox churches never accepted the idea of tithes
  • 5. Tithing A Closer Look at Tithing
  • 6. Scriptures & Tithing Why Our Desire for One Rule? And he [Abraham] gave him [Melchizedek] a tenth of all (Gen 14:20) Jacob gave one tenth to God (Gen 28:22) Zaccheus gave away HALF of his possessions (Luke 19:1-10) A certain ruler was to distribute ALL his possessions to the poor (Luke 18:18-25) 1st mention of tithing in the Old Testament
  • 7. 1stMention Of Tithing In The Old Testament
  • 8. Before the Law – Abraham’s Tithe And he [Abraham] gave him [Melchizedek] a tenth of all (Gen 14:20) Serious flaws:  Abraham predated Moses by 400+ years so tithing was established before the Law of Moses and therefore not under the Law  Christians are not under the Law of Moses but are still to follow Abraham’s example in tithing? 1st mention of tithing in the Old Testament
  • 9. Other Practices Of Abraham Why are Christians not following ALL other practices of Abraham?  Most important practice: Circumcision “in the flesh of your foreskin” Gen 17:11  Animal sacrifices before the Law [Gen 12:8, 22:7]  Abraham had concubines [Gen 25:6] 1st mention of tithing in the Old Testament
  • 10. Other Practices Of Abraham Why are Christians not following ALL other practices of Abraham?  Of the 66 New Testament reference to Abraham, the ONLY practice of his we are told to follow is having faith [Rom 4:11 &16, Gal 3:6- 10]  Abraham only tithed once, from the spoils of a battle and Melchizedek, being priest, blessed him on that occasion:  There is no mention of it being a regular occurrence 1st mention of tithing in the Old Testament
  • 11. Tithe To The Priest  Melchizedek’s priesthood is superior to that of Abraham’s son, Levi [Hebrews 7]  Christians today belong to “the royal priesthood” [1 Peter 2:9]  Being in Christ who “forever is of the order of Melchizedek” [Heb 5:6]  Every Christian should therefore be RECEIVING tithes! 1st mention of tithing in the Old Testament
  • 12. Tithe To The Priest  Abraham was offering “first fruits” which was always given to the priests, and  He CHOSE a 10th of his recent gain to show his thankfulness to God  A one-off event, as there is no mention of the other tithes in the Old Testament 1st mention of tithing in the Old Testament
  • 13. 2ndMention Of Tithing In The Old Testament
  • 14. 2ndMention Of Tithing In The Old Testament  Abraham’s grandson, Jacob vowed: “of all that Thou dost give me I will surely give a tenth to Thee” [Gen 28:22]  Evidence of a system of tithing rather than a one-off event Voluntary thanksgiving offering  Tithe is conditional on God’s helping him [Gen 28:20-21]
  • 15. Law of Moses 400 years later
  • 16. Mandatory Tithing  The main purpose of the tithe was not to support the Levites, as is taught at present, but  To provide the Israelites themselves with the feast for the Feast of Tabernacles [Exodus 23:16 and 34:22] Modern term = Holiday Pay Law of Moses
  • 17. Mandatory Tithing Year 1 • Eaten by the tither and not given away Year 2 • Eaten by the tither and not given away Year 3 • Sacred portion to be given away Law of Moses
  • 18. 1st Purpose of Mandatory Tithing Law of Moses Feast of Tabernacles  Deuteronomy 12:5-19: The tithes along with the votive, free-will, first-fruits and heave offerings, were to be brought to Jerusalem and there EATEN BY THE TITHER, and shared with others: “… you shall eat them before the Lord your God… you and your son and daughter, and… your servants, and the Levite” [v.18]
  • 19. 1st Purpose of Mandatory Tithing Law of Moses Feast of Tabernacles  Deuteronomy 14:22-27 “You shall surely tithe… and you shall eat in the presence of the Lord your God… the tithe of your grain, your new wine, your oil and the first-born of your herd and of the flock…” [v.22-23]
  • 20. 1st Purpose of Mandatory Tithing Law of Moses Feast of Tabernacles  Deuteronomy 14:22-27  If you lived too far away to transport your tithe to Jerusalem , you are to SELL your offerings (grain, wine, oil and flock), and BUY “whatever your heart desires”, and  “Eat in the presence of the Lord your God and rejoice, you and your household (children, servants, Levites, widows, orphans and strangers)” [v.26]
  • 21. 1st Purpose of Mandatory Tithing Law of Moses Feast of Tabernacles  Feast is 7 days of celebration, in the 7th month, at the end of the agricultural year and harvest.  To remind all succeeding generations that God “had the sons of Israel live in booths when I brought them out from the land of Egypt” [Lev 23:40 &43]  Families travel to Jerusalem and there live in temporary shelters made of the foliage of beautiful trees  It was a Camping holiday!
  • 22. 1st Purpose of Mandatory Tithing Law of Moses Feast of Tabernacles  Feast was to relax and celebrate the goodness of God with the first-fruits of their labour: “…you shall rejoice in your feast, you and your son and your daughter and your male and female servants and the Levite and the stranger and the orphan and the widows who are in your towns (ie. your neighbours). Seven days you shall celebrate…(in Jerusalem), because the Lord your God will bless you in all your produce and in all the work of your hands, so that you shall be altogether joyful” Deut 16:14-15
  • 23. All were to partake and enjoy in the tithes and celebrate His goodness Tithes of 1st and 2nd years
  • 24. 2nd Purpose of Mandatory Tithing Law of Moses Sacred portion of the Lord’s where the whole tithe was given away
  • 25. 2nd Purpose of Mandatory Tithing Law of Moses Sacred Portion  Every 3rd year the Levite, the alien, orphan and widow, received the whole tithe,…  Not in Jerusalem at the Feast, but locally in the towns where they were living [Deut 26]: When you have finished tithing all the tithe of your increase in the third year, the year of tithing, the you shall give it to the Levite, to the stranger, to the orphan and to the widow that they may eat in your towns and be satisfied.
  • 26. 1st Purpose of Mandatory Tithing Law of Moses Sacred Portion And you shall say before the Lord your God, “I have removed the sacred portion from my house, and also have given it to the Levite and the alien, the orphan and the widow, according to all Thy commandments which Thou has commanded me”… Deut 26:12-13
  • 27. 2nd Purpose of Mandatory Tithing Law of Moses Sacred Portion  Every 3rd year is called the Year of Tithing, the only year the whole tithe was given away.  This sacred portion is significant since it provided for the physical means by which God would provide for those with no income (Num 18:20). In Psalm 146:9, “The Lord protects the stranger, He supports the fatherless and the widow”
  • 28. 2nd Purpose of Mandatory Tithing Law of Moses Sacred Portion  Let’s understand the commonly cited verse “I have given all the tithe in Israel for an inheritance” (Num 18:21-28),  The tithe to the Levites here is described as “the tithe of the sons of Israel, which they offer as an offering to the Lord” ie the Sacred Portion 3rd year tithe
  • 29. Differences of the 2 uses of tithe Year 1 & 2 • 10% Tithe is taken to Jerusalem • Eaten by the tither and his household and shared with those with no income (harvest) • An abundant provision to celebrate the harvest festival, camping in temporary shelters during the 7-day Feast Year 3 • 10% Tithe is placed in the gates of the cities, towns and villages • Given away completely to those without an inheritance • A normal provision for their daily sustenance
  • 30. Summary Abrahamic practices Tithing was a one-off voluntary action Primary purpose was thanksgiving of God’s goodness Secondary purpose was to provide for the priest and poor Law of Moses Even under the Law, tithing was not automatic giving away of 1 /10 of all increase Primary purpose was thanksgiving of God’s goodness Secondary purpose was to provide for the Levites and poor
  • 31. Every Christian needs to know which portion is for them and which is not, lest he takes someone else’s.
  • 32. Christians are not blessed or cursed on the basis of tithing or not. Placing ourselves under the Law, even the law of tithing, will bring us under a curse (Galatians 3:10 & 3:2-3)
  • 33. How will this affect the priests, widows, orphans and aliens? To be Continued…
  • 34. Study on Amos’ Rebuke and Malachi & the Curse To be Continued…