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ADDENDUM
Tithing – Is it applicable in the New Testament?
All NKJV unless otherwise specified
Question: Is tithing applicable now? Did it fall away with the new covenant (new testament)?
Oxford Dictionary Definitions
Tithe
• noun 1 one tenth of annual produce or earnings, formerly taken as a tax for the support of the Church and clergy. 2 a tenth of
a specified thing.
• verb subject to or pay as a tithe.
Abram (before he was renamed Abraham) gave the first recorded tithe
Genesis 14 v17-20 CEV
17
Abram returned after he had defeated King Chedorlaomer and the other kings. Then the king of Sodom went to meet Abram
in Shaveh Valley, which is also known as King’s Valley. 18
King Melchizedek of Salem was a priest of God Most High. He
brought out some bread and wine 19
and said to Abram: “I bless you in the name of God Most High, Creator of heaven and
earth. 20
All praise belongs to God Most High for helping you defeat your enemies.”
Then Abram gave Melchizedek a tenth of everything.
 A tenth of everything means a tithe of everything – since tithe means a tenth.
What do other translations state?
King James Version
20
And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.
 From this we see that “tithe” means ten percent, and that the KJV calls it a tithe.
 We see that the content of what was tithed was not limited to a tenth of the crops and animals, but rather a tenth of all
of the goods retrieved from the defeated Kings.
When did Abraham give this tithe?
This was given a while before the Birth of Ishmael, so around 2100 BC.
When did Moses receive the Law?
Around 1450 BC.
We know that tithing was a requirement of the Law, as can be seen below:
Leviticus 27v30 NLT
30 A tenth of the produce of the land, whether grain or fruit, belongs to the LORD and must be set apart to him as holy.
But we can see that this Law came +/- 650 years after Abraham’s tithe. We know that Abraham was not under the Law, but
yet he tithed to Melchizedek.
Why did Abraham tithe?
Charles H. Spurgeon states in His commentary on the 110th
Psalm concerning Melchizedek (The Treasury of David Vol 2):
“The order of Melchizedek’s priesthood was the most ancient and primitive, the most free from ritual and ceremony, the most
natural and simple, and at the same time the most honourable. That ancient patriarch was the father of his people, and at the
same time ruled and taught them; he swayed both the scepter and the censer, reigned in righteousness, and offered sacrifice
before the Lord. There has never arisen another like him since his days, for whenever the kings of Judah attempted to sieze the
sacerdotal office they were driven back to their confusion: God would have no king-priest save (except) his son.
Melchizedek’s office was exceptional: none preceded or succeeded him; he comes upon the page of history mysteriously; no
pedigree is given, no date of birth, or mention of death; he blesses Abraham, receives tithe, and vanishes from the scene amid
honours which show that he was greater than the founder of the chosen nation. He is seen but once, and that once suffices.
Aaron and his seed (Levitical priesthood) came and went; their imperfect sacrifice continued for many generations, because it
had no finality in it, and could never make the comers thereunto perfect. Our Lord Jesus, like Melchizedek, stands forth before
us as a priest of divine ordaining.; not made a priest by fleshly birth, as the sons of Aaron.”
 We can see that the Melchizedek priesthood was a priesthood apart from the law. We know (from scriptures shown
below) that it is an eternal priesthood.
 We know that Abraham tithed into Melchizedek, and thus the tithe was apart from the law (not only chronologically,
but also in priesthood).
Hebrews 7 v1-17
1
For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham returning from the slaughter of the
kings and blessed him, 2
to whom also Abraham gave a tenth part of all, first being translated “king of righteousness,” and
then also king of Salem, meaning “king of peace,” 3
without father, without mother, without genealogy, having neither
beginning of days nor end of life, but made like the Son of God, remains a priest continually.
 Continually means without end. It was not going to pass away.
4
Now consider how great this man was, to whom even the patriarch Abraham gave a tenth of the spoils.
 Abraham tithed into the greater man
5
And indeed those who are of the sons of Levi, who receive the priesthood, have a commandment to receive tithes from the
people according to the law, that is, from their brethren, though they have come from the loins of Abraham;
 When the Law came, the Levites were commanded to receive tithes from the people. The receiving of tithes was
according to the law and according to the Levitical priesthood.
 The tithes were received from their brethren, i.e. from the other 11 tribes of Israel.
 The tithes in effect were upon the children of Israel, the natural descendants of Abraham. The Gentiles that have been
grafted into the tree are however spiritual descendants of Abraham, a point which will be covered below.
6
but he whose genealogy is not derived from them received tithes from Abraham and blessed him who had the promises.
 But the bible states here that Melchizedek received tithes from Abraham, and in effect is saying that Melchizedek was
not a Levitical priest, yet still received tithes from Abraham.
7
Now beyond all contradiction the lesser is blessed by the better. 8
Here mortal men receive tithes, but there he receives them,
of whom it is witnessed that he lives. 9
Even Levi, who receives tithes, paid tithes through Abraham, so to speak, 10
for he
was still in the loins of his father when Melchizedek met him.
 So in fact, the Levites, who collected tithes from their brethren according to the Law actually tithed into Melchizedek
(who is apart from the law).
 We in fact see here that the act of tithing according to the law was in fact a subset of the Melchizedek priesthood (and
not the whole priesthood in itself).
11
Therefore, if perfection were through the Levitical priesthood (for under it the people received the law), what further need
was there that another priest should rise according to the order of Melchizedek, and not be called according to the order of
Aaron? 12
For the priesthood being changed, of necessity there is also a change of the law.
 So even though the law falls away (being imperfect in that it could not perfect), it does not change the Melchizedek
priesthood (who remains a priest continually).
 Verse 11 mentions another priest according to the order of Melchizedek (remember that Melchizedek received tithes).
13
For He of whom these things are spoken belongs to another tribe, from which no man has officiated at the altar. 14
For it is
evident that our Lord arose from Judah, of which tribe Moses spoke nothing concerning priesthood.
 The Lord arose from the tribe of Judah, further proving that this was not a priesthood according to the Levitical line,
and hence not according to the law.
15
And it is yet far more evident if, in the likeness of Melchizedek, there arises another priest 16
who has come, not according to
the law of a fleshly commandment, but according to the power of an endless life. 17
For He testifies: “You are a priest forever
According to the order of Melchizedek.”
 Our Lord Jesus Christ is this priest according to the order of Melchizedek.
 It is then fitting to assess our father Abraham’s response to Melchizedek. If Abraham tithed, then we are to tithe.
 The tithe is to the high priest, Jesus Christ, who is God.
Abraham is our Father
Romans 4 v16-18
16
Therefore it is of faith that it might be according to grace, so that the promise might be sure to all the seed, not only to those
who are of the law, but also to those who are of the faith of Abraham, who is the father of us all 17
(as it is written, “I have
made you a father of many nations”) in the presence of Him whom he believed—God, who gives life to the dead and calls
those things which do not exist as though they did; 18
who, contrary to hope, in hope believed, so that he became the father of
many nations, according to what was spoken, “So shall your descendants be.”
We have been grafted into the tree
Romans 11 v17-25
17
And if some of the branches were broken off, and you, being a wild olive tree, were grafted in among them, and with them
became a partaker of the root and fatness of the olive tree, 18
do not boast against the branches. But if you do boast, remember
that you do not support the root, but the root supports you. 19
You will say then, “Branches were broken off that I might be
grafted in.” 20
Well said. Because of unbelief they were broken off, and you stand by faith. Do not be haughty, but fear. 21
For if
God did not spare the natural branches, He may not spare you either. 22
Therefore consider the goodness and severity of God:
on those who fell, severity; but toward you, goodness, if you continue in His goodness. Otherwise you also will be cut off.
23
And they also, if they do not continue in unbelief, will be grafted in, for God is able to graft them in again. 24
For if you were
cut out of the olive tree which is wild by nature, and were grafted contrary to nature into a cultivated olive tree, how much
more will these, who are natural branches, be grafted into their own olive tree? 25
For I do not desire, brethren, that you should
be ignorant of this mystery, lest you should be wise in your own opinion, that blindness in part has happened to Israel until the
fullness of the Gentiles has come in.
Not tithing is considered robbery
Malachi 3 v8-12
8
“Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings.
9
You are cursed with a curse, For you have robbed Me, Even this whole nation. 10
Bring all the tithes into the storehouse,
That there may be food in My house, And try Me now in this,” Says the LORD of hosts, “If I will not open for you the
windows of heaven, And pour out for you such blessing, That there will not be room enough to receive it. 11
“And I will
rebuke the devourer for your sakes, So that he will not destroy the fruit of your ground, Nor shall the vine fail to bear fruit
for you in the field,” Says the LORD of hosts; 12
“And all nations will call you blessed, For you will be a delightful land,”
Says the LORD of hosts.
 Many claim that this is only applicable to the priests. But it was not. It was in fact addressed to the sons of Jacob (see
Malachi 3v6). The sons of Jacob are not limited to the Levites, but rather the whole of Israel.
 Secondly, verse 11 states the phrases “your ground” and “for you in the field”. The priests did not own any land. The
above scriptures could thus not be solely attributed to the priests.
 In verse 10, the phrase “That there may be food in my house” is pertinent. The real question is food for who? How
can a priest steal food from himself? The food was brought as a gift offering to God, from which the priests could eat
once the offering had been made. “That there may be food in my house” alludes to the fact that food was previously
not forthcoming. Who was to bring in the food supplies? Those who tithed.
Luke 11v39-42 NIV
39 The Lord said to him, “Now then, you Pharisees clean the outside of the cup and dish, but inside you are full of greed and
wickedness. 40 You foolish people. Did not the one who made the outside make the inside also? 41 But give what is inside the
dish to the poor, and everything will be clean for you. 42 Woe to you Pharisees, because you give God a tenth of your mint,
rue and all other kinds of garden herbs, but you neglect justice and the love of God. You should have practiced the latter
without leaving the former undone.
 A couple of points here.
o God commands us to give to the poor. This is giving, and separate from tithing.
o Justice means to restore balance (like the scales of justice). Where we see that there is a need, we are to
respond with God’s love to that person and help them in their need. This is where the Pharisees fell short.
o We are to practice the latter (giving to the poor, upholding justice and reflecting the love of God), without
leaving the former (tithing) undone. Tithing and giving are separate, and both are required.
Matthew 22 v15-22
15
Then the Pharisees went and plotted how they might entangle Him in His talk. 16
And they sent to Him their disciples with
the Herodians, saying, “Teacher, we know that You are true, and teach the way of God in truth; nor do You care about
anyone, for You do not regard the person of men. 17
“Tell us, therefore, what do You think? Is it lawful to pay taxes to Caesar,
or not?” 18
But Jesus perceived their wickedness, and said, “Why do you test Me, you hypocrites? 19
“Show Me the tax money.”
So they brought Him a denarius. 20
And He said to them, “Whose image and inscription is this?” 21
They said to Him,
“Caesar’s.” And He said to them, “Render therefore to Caesar the things that are Caesar’s, and to God the things that are
God’s.” 22
When they had heard these words, they marveled, and left Him and went their way.
 The word “Render” does not simply mean to “give”. Render means to “Give Back”. In other words give something
back to the person from whom you have received it. The word takes on a whole new meaning when we now analyse it
in this way.
 Render unto Caesar -----all money in circulation in the time in question came from the Roman government. They
owned the treasury backing up the value of the money in circulation. So therefore rendering back to Caesar the taxes
due on your income was your duty. It is owed.
 In the same way, Jesus says “Render……to God the things that are God’s” means that God owns it all anyway. We
are “giving back” to God a portion of what He owns already.

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ADDENDUM

  • 1. ADDENDUM Tithing – Is it applicable in the New Testament? All NKJV unless otherwise specified Question: Is tithing applicable now? Did it fall away with the new covenant (new testament)? Oxford Dictionary Definitions Tithe • noun 1 one tenth of annual produce or earnings, formerly taken as a tax for the support of the Church and clergy. 2 a tenth of a specified thing. • verb subject to or pay as a tithe. Abram (before he was renamed Abraham) gave the first recorded tithe Genesis 14 v17-20 CEV 17 Abram returned after he had defeated King Chedorlaomer and the other kings. Then the king of Sodom went to meet Abram in Shaveh Valley, which is also known as King’s Valley. 18 King Melchizedek of Salem was a priest of God Most High. He brought out some bread and wine 19 and said to Abram: “I bless you in the name of God Most High, Creator of heaven and earth. 20 All praise belongs to God Most High for helping you defeat your enemies.” Then Abram gave Melchizedek a tenth of everything.  A tenth of everything means a tithe of everything – since tithe means a tenth. What do other translations state? King James Version 20 And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.  From this we see that “tithe” means ten percent, and that the KJV calls it a tithe.  We see that the content of what was tithed was not limited to a tenth of the crops and animals, but rather a tenth of all of the goods retrieved from the defeated Kings. When did Abraham give this tithe? This was given a while before the Birth of Ishmael, so around 2100 BC. When did Moses receive the Law? Around 1450 BC. We know that tithing was a requirement of the Law, as can be seen below: Leviticus 27v30 NLT 30 A tenth of the produce of the land, whether grain or fruit, belongs to the LORD and must be set apart to him as holy. But we can see that this Law came +/- 650 years after Abraham’s tithe. We know that Abraham was not under the Law, but yet he tithed to Melchizedek. Why did Abraham tithe? Charles H. Spurgeon states in His commentary on the 110th Psalm concerning Melchizedek (The Treasury of David Vol 2): “The order of Melchizedek’s priesthood was the most ancient and primitive, the most free from ritual and ceremony, the most natural and simple, and at the same time the most honourable. That ancient patriarch was the father of his people, and at the same time ruled and taught them; he swayed both the scepter and the censer, reigned in righteousness, and offered sacrifice before the Lord. There has never arisen another like him since his days, for whenever the kings of Judah attempted to sieze the sacerdotal office they were driven back to their confusion: God would have no king-priest save (except) his son. Melchizedek’s office was exceptional: none preceded or succeeded him; he comes upon the page of history mysteriously; no
  • 2. pedigree is given, no date of birth, or mention of death; he blesses Abraham, receives tithe, and vanishes from the scene amid honours which show that he was greater than the founder of the chosen nation. He is seen but once, and that once suffices. Aaron and his seed (Levitical priesthood) came and went; their imperfect sacrifice continued for many generations, because it had no finality in it, and could never make the comers thereunto perfect. Our Lord Jesus, like Melchizedek, stands forth before us as a priest of divine ordaining.; not made a priest by fleshly birth, as the sons of Aaron.”  We can see that the Melchizedek priesthood was a priesthood apart from the law. We know (from scriptures shown below) that it is an eternal priesthood.  We know that Abraham tithed into Melchizedek, and thus the tithe was apart from the law (not only chronologically, but also in priesthood). Hebrews 7 v1-17 1 For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham returning from the slaughter of the kings and blessed him, 2 to whom also Abraham gave a tenth part of all, first being translated “king of righteousness,” and then also king of Salem, meaning “king of peace,” 3 without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, remains a priest continually.  Continually means without end. It was not going to pass away. 4 Now consider how great this man was, to whom even the patriarch Abraham gave a tenth of the spoils.  Abraham tithed into the greater man 5 And indeed those who are of the sons of Levi, who receive the priesthood, have a commandment to receive tithes from the people according to the law, that is, from their brethren, though they have come from the loins of Abraham;  When the Law came, the Levites were commanded to receive tithes from the people. The receiving of tithes was according to the law and according to the Levitical priesthood.  The tithes were received from their brethren, i.e. from the other 11 tribes of Israel.  The tithes in effect were upon the children of Israel, the natural descendants of Abraham. The Gentiles that have been grafted into the tree are however spiritual descendants of Abraham, a point which will be covered below. 6 but he whose genealogy is not derived from them received tithes from Abraham and blessed him who had the promises.  But the bible states here that Melchizedek received tithes from Abraham, and in effect is saying that Melchizedek was not a Levitical priest, yet still received tithes from Abraham. 7 Now beyond all contradiction the lesser is blessed by the better. 8 Here mortal men receive tithes, but there he receives them, of whom it is witnessed that he lives. 9 Even Levi, who receives tithes, paid tithes through Abraham, so to speak, 10 for he was still in the loins of his father when Melchizedek met him.  So in fact, the Levites, who collected tithes from their brethren according to the Law actually tithed into Melchizedek (who is apart from the law).  We in fact see here that the act of tithing according to the law was in fact a subset of the Melchizedek priesthood (and not the whole priesthood in itself). 11 Therefore, if perfection were through the Levitical priesthood (for under it the people received the law), what further need was there that another priest should rise according to the order of Melchizedek, and not be called according to the order of Aaron? 12 For the priesthood being changed, of necessity there is also a change of the law.  So even though the law falls away (being imperfect in that it could not perfect), it does not change the Melchizedek priesthood (who remains a priest continually).  Verse 11 mentions another priest according to the order of Melchizedek (remember that Melchizedek received tithes). 13 For He of whom these things are spoken belongs to another tribe, from which no man has officiated at the altar. 14 For it is evident that our Lord arose from Judah, of which tribe Moses spoke nothing concerning priesthood.  The Lord arose from the tribe of Judah, further proving that this was not a priesthood according to the Levitical line, and hence not according to the law. 15 And it is yet far more evident if, in the likeness of Melchizedek, there arises another priest 16 who has come, not according to the law of a fleshly commandment, but according to the power of an endless life. 17 For He testifies: “You are a priest forever According to the order of Melchizedek.”  Our Lord Jesus Christ is this priest according to the order of Melchizedek.  It is then fitting to assess our father Abraham’s response to Melchizedek. If Abraham tithed, then we are to tithe.
  • 3.  The tithe is to the high priest, Jesus Christ, who is God. Abraham is our Father Romans 4 v16-18 16 Therefore it is of faith that it might be according to grace, so that the promise might be sure to all the seed, not only to those who are of the law, but also to those who are of the faith of Abraham, who is the father of us all 17 (as it is written, “I have made you a father of many nations”) in the presence of Him whom he believed—God, who gives life to the dead and calls those things which do not exist as though they did; 18 who, contrary to hope, in hope believed, so that he became the father of many nations, according to what was spoken, “So shall your descendants be.” We have been grafted into the tree Romans 11 v17-25 17 And if some of the branches were broken off, and you, being a wild olive tree, were grafted in among them, and with them became a partaker of the root and fatness of the olive tree, 18 do not boast against the branches. But if you do boast, remember that you do not support the root, but the root supports you. 19 You will say then, “Branches were broken off that I might be grafted in.” 20 Well said. Because of unbelief they were broken off, and you stand by faith. Do not be haughty, but fear. 21 For if God did not spare the natural branches, He may not spare you either. 22 Therefore consider the goodness and severity of God: on those who fell, severity; but toward you, goodness, if you continue in His goodness. Otherwise you also will be cut off. 23 And they also, if they do not continue in unbelief, will be grafted in, for God is able to graft them in again. 24 For if you were cut out of the olive tree which is wild by nature, and were grafted contrary to nature into a cultivated olive tree, how much more will these, who are natural branches, be grafted into their own olive tree? 25 For I do not desire, brethren, that you should be ignorant of this mystery, lest you should be wise in your own opinion, that blindness in part has happened to Israel until the fullness of the Gentiles has come in. Not tithing is considered robbery Malachi 3 v8-12 8 “Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings. 9 You are cursed with a curse, For you have robbed Me, Even this whole nation. 10 Bring all the tithes into the storehouse, That there may be food in My house, And try Me now in this,” Says the LORD of hosts, “If I will not open for you the windows of heaven, And pour out for you such blessing, That there will not be room enough to receive it. 11 “And I will rebuke the devourer for your sakes, So that he will not destroy the fruit of your ground, Nor shall the vine fail to bear fruit for you in the field,” Says the LORD of hosts; 12 “And all nations will call you blessed, For you will be a delightful land,” Says the LORD of hosts.  Many claim that this is only applicable to the priests. But it was not. It was in fact addressed to the sons of Jacob (see Malachi 3v6). The sons of Jacob are not limited to the Levites, but rather the whole of Israel.  Secondly, verse 11 states the phrases “your ground” and “for you in the field”. The priests did not own any land. The above scriptures could thus not be solely attributed to the priests.  In verse 10, the phrase “That there may be food in my house” is pertinent. The real question is food for who? How can a priest steal food from himself? The food was brought as a gift offering to God, from which the priests could eat once the offering had been made. “That there may be food in my house” alludes to the fact that food was previously not forthcoming. Who was to bring in the food supplies? Those who tithed. Luke 11v39-42 NIV 39 The Lord said to him, “Now then, you Pharisees clean the outside of the cup and dish, but inside you are full of greed and wickedness. 40 You foolish people. Did not the one who made the outside make the inside also? 41 But give what is inside the dish to the poor, and everything will be clean for you. 42 Woe to you Pharisees, because you give God a tenth of your mint, rue and all other kinds of garden herbs, but you neglect justice and the love of God. You should have practiced the latter without leaving the former undone.  A couple of points here. o God commands us to give to the poor. This is giving, and separate from tithing. o Justice means to restore balance (like the scales of justice). Where we see that there is a need, we are to respond with God’s love to that person and help them in their need. This is where the Pharisees fell short.
  • 4. o We are to practice the latter (giving to the poor, upholding justice and reflecting the love of God), without leaving the former (tithing) undone. Tithing and giving are separate, and both are required. Matthew 22 v15-22 15 Then the Pharisees went and plotted how they might entangle Him in His talk. 16 And they sent to Him their disciples with the Herodians, saying, “Teacher, we know that You are true, and teach the way of God in truth; nor do You care about anyone, for You do not regard the person of men. 17 “Tell us, therefore, what do You think? Is it lawful to pay taxes to Caesar, or not?” 18 But Jesus perceived their wickedness, and said, “Why do you test Me, you hypocrites? 19 “Show Me the tax money.” So they brought Him a denarius. 20 And He said to them, “Whose image and inscription is this?” 21 They said to Him, “Caesar’s.” And He said to them, “Render therefore to Caesar the things that are Caesar’s, and to God the things that are God’s.” 22 When they had heard these words, they marveled, and left Him and went their way.  The word “Render” does not simply mean to “give”. Render means to “Give Back”. In other words give something back to the person from whom you have received it. The word takes on a whole new meaning when we now analyse it in this way.  Render unto Caesar -----all money in circulation in the time in question came from the Roman government. They owned the treasury backing up the value of the money in circulation. So therefore rendering back to Caesar the taxes due on your income was your duty. It is owed.  In the same way, Jesus says “Render……to God the things that are God’s” means that God owns it all anyway. We are “giving back” to God a portion of what He owns already.