1. The document discusses various arguments related to tithing in the Bible, examining what the tithe was, who it was for, and how it was practiced. 2. Key points made include that the tithe in the Bible referred to 10% of agricultural produce, not money, and was used to support the Levites and priests as well as the poor. 3. While figures like Abraham and Jacob tithed on some occasions, they were not under the Mosaic law and their actions do not necessarily set a binding precedent. The document examines various Bible passages related to these issues.

1. (SUMMARY)

2. 1. The tithe is 10% of your income or ‘increase’.
2. In Bible times the tithe was in the form of crops and livestock
because there was no money.
3. The Israelites returned tithes in crops and livestock because they
were all farmers and ranchers.
4. In modern times the tithe is returned in cash.
5. Abraham tithed therefore we should also tithe.
6. Jacob tithed therefore we should also tithe.
7. The tithe is for Pastors.
8. Pastors are the new Levites.
9. Under no circumstances may a believer consume or spend the tithe.
10. The tithe is not to be used to assist the poor and needy.

3. 1. “The tithe is 10% of your income or ‘increase’.”
LEV 27v30-34
“…seed of the land, or of the fruit of the tree…”
“…herd, or of the flock…”
Go further…
Num 18v26-28
Deut 12v17-19
Deut 14v22-23
Neh 13v12

4. 2. “In Bible times the tithe was in the form of
crops and livestock because there was no money.”
exo 21v34
“…give money to the owner of them…”
Go further…
Gen13v2, Exo 12v44,
Exo21v11, Exo 22v7,
Exo22v25, Deu2v6,
Judges 16v18, 1 Kings 21v2,
Jer32v9, Mic 3v 11,
Num11v22, Lev17v13,
2Kings12v11-12,
Mark 5v25-26, Neh 3v32,
1Kings4v3, 2Kings24v14,
Deut 8v9.

5. 3. “The Israelites returned tithes in crops and
livestock because they were all farmers and
ranchers.”
2 kings 12v11-12
“…carpenters, builders, masons, hewers of stone…”
Go further…
Jer 18v2
Matt 4v18
Mark 6v3

6. 4. “In modern times the tithe is returned in cash.”
deu 14v23-25
“…if the journey is too long…turn it into money…
you shall convert that money to buy…& you shall eat there…”

7. 5. “Abraham tithed therefore we should also
tithe.”
Hebrews 7v1-4
He was not commanded to.
Go further…
Num 31
Deu 2v35
Deu 3v7
He neither did it before nor after that.
He did not tithe his own property but the loot from war.

8. 6. “Jacob tithed therefore we should also tithe.”
gen 28v20-22
He was not commanded to. God made him promises &
he vowed in order to get God to keep His promises
Go further…
Judges 11v30-39
1Sam1v11, 26-28
He neither did it before nor after that.
No record of him fulfilling this vow.

9. We have established from the Bible alone that
1. God’s instruction was for tithe to strictly be returned
in the form of agricultural goods, even though money
was in use, and not everyone in Israel was a farmer or
rancher.
2. Abraham’s tithe was a once off event, not commanded
by God and not out of his own property.
3. Jacob’s vow to tithe was not commanded by God and
was made to try and get God to fulfill His promises.
So far…

10. In bible times there were actually multiple tithes.
num 18v26-29
Levites deposited 10% of the tithes they collected (1%)
in the temple storehouse.
deu 12v5-7
Festival tithe.
deu 14v29
Every 3 years, welfare food for foreigners, fatherless & widows.

11. 7. “The tithe is for Pastors.”
num 18v21
“…I have given the children of Levi all the tenth in Israel…”

12. BUT WHERE DID MONEY FOR THE TEMPLE COME FROM?
Tithe was STRICTLY FOODSTUFFS, so money for the temple
came from freewill offerings and a self imposed 1/3 shekel
annual tax.
exo 30v11-16
matt 17v27
2chron 24v14
neh 10v32
ezra 1v1-4
ezra 8v24-29
Go further…
Lev27v1-3
Ezra1v5-6
2Kings12v4
Mark12v41-44

13. BUT WHERE DID MONEY FOR THE TEMPLE COME FROM?
Priests were also paid redemption money & money
which accompanied trespass & sin offerings, tithes were
to supply their need for FOOD ONLY.
num 3v48-51
num 18v14-16
lev 5v15-16
2kings 12v16
lev 22v11

14. Levites were permitted to transact outside the
temple, but they were not allowed receive money
for their temple service.
lev 25v32-33
judges 17v7-13

15. 8. “Pastors are the new Levites.”
Go further…
Num25v13
exo 32v28
NUM 3v12-13
NUM 8v24-35 (Levites’ 25-50 years old.)
heb 7v12-28
(Levites’ origin.)
(Levites’ origin.)
(Law which appointed Levites replaced
by Oath which appointed Jesus.)
Christians are now Priests & Jesus is High Priest…

16. Christians are now Priests & Jesus is High Priest.
rev 1v6
rev 5v10
1pet 2v9 Royal Priesthood.
Kings and Priests.
Kings and Priests.

17. Levites were joined to Priests and served under
them.
1chron 23v26-32
“…to help Aaron’s descendants in the service of the temple …”
“…stand every morning & evening to thank & praise YAHWEH…”

18. 9. “Under no circumstances may a believer
consume or spend the tithe.”
deu 12v5-7
“…and there you shall bring…your tithes…
there you shall eat before YAHWEH…”

19. 10. “The tithe is not to be used to assist the poor
and needy.”
deu 14v29
“…foreigner, fatherless, widow…”

20. We have established from the Bible alone that
1. God’s instruction was for tithe to strictly be returned in the form
of agricultural goods, even though money was in use, and not
everyone in Israel was a farmer or rancher.
2. Abraham’s tithe was a once off event, not commanded by God
and not out of his own property.
3. Jacob’s vow to tithe was not commanded by God and was made
to try and get God to fulfill His promises.
4. Tithe was food that the Levites collected in the form of
agricultural goods so that they could eat it and live off it.
5. The Levites were required to submit 1/10 of the tithe (1% of total)
to the temple storehouse in Jerusalem.
6. Some tithes were used to feed the poor and vulnerable citizens.
So far…

21. What about MALACHI 3v8-10?
mal 1v6-8 “…O priests, that despise My name.”
Who is God talking with?
mal 1v14
“…cursed be the deceiver…” they have perfect
male sheep but they sacrifice imperfect ones.
Against Lev 22v22.
What is the issue?
mal 2v1 “And now, O ye priests, this commandment
is for you.”
And then?
mal 3v3 “…He shall purify the sons of Levi…that they
may offer to Yahweh an offering of righteousness.”
And?

22. What about MALACHI 3v8-10?
mal 1v6-8 . mal 1v14 . mal 2v1 . mal 3v3
The priests were robbing God in tithes and offerings by keeping
the best of their flocks to themselves.
mal 3v8-10
The whole nation followed their example and were under
the same curse.
Verse 9 shows that tithe is food: “…that there may be meat
in my house…”
The underlined shows the tithe was to meet the need for food
in the temple.

23. “Jesus endorsed tithing.”
Yes.
gal 4v4-7
matt 23v23
Why?
He was born under the law.
luke 2v21-24 Circumcised.
matt 8v4 Instructed former leper to see Priest.
luke 22v8Kept Passover since He hadn’t died yet.
He endorsed the tithing of herbs in His statement, not money.
This is because they tithed agricultural produce & NOT cash.
AND

24. SO HOW ARE PASTORS SUPPOSED TO EARN A LIVING?
Scripture sets a pattern of New Covenant Giving which is
different from the tithing system. Let’s explore it…
NEW COVENANT GIVING: Means we are not forced to
give a prescribed percentage by law.
You must each decide in your heart how
much to give. And don't give reluctantly or
in response to pressure. "For God loves a
person who gives cheerfully."
2cor 9v7

25. NEW COVENANT GIVING: Means those who
preach to us do deserve to earn a living by the
money we give them willingly.
“When we told the message to you, it was like planting
spiritual seed. So we have the right to accept material
things as our harvest from you…But we haven’t used this
right of ours…In the same way, the Lord wants everyone
who preaches the good news to make a living from
preaching this message.”
1cor 9v11-12,
14
“sharing their money with the Jews was also like paying back a debt,
because the Jews had already shared their spiritual blessings
with the Gentiles.”
rOM 15v27
“Those who are taught the word of God should provide for their
teachers, sharing all good things with them.”gal 6v6

26. NEW COVENANT GIVING: Paul realized that even
though he had a right to get paid, using that right
was doing more harm than good to the believers
because of their immaturity. So he didn’t
condemn them, or force tithes or any payment.
Acts 20v34-35
1cor 9v16
1thes 2v9
In Ephesus.
In Corinth.
In Thessalonica.

27. NEW COVENANT GIVING: Paul agreed that a
laborer is worth his wages.
1tim5v17-18
1cor9v4-14
NEW COVENANT GIVING IS THEREFORE A
WILLING OFFERING TO SUPPORT THOSE WHO ARE
SPREADING THE GOSPEL.

28. But can’t we just continue tithing even though
there is no temple? And substitute money for
livestock & crops?
Gen4v1-5
Lev10v1-2
Story of Cain & story of Nadab & Abihu are examples of
God’s disapproval of unauthorized substitution.

29. GO FURTHER..

30. Abraham's plunder from the Kings (Genesis 14) Israelites' plunder from Midianites (Numbers 31)
Was tithed Was not tithed
Abraham did not profit from the plunder, he did not enjoy the ‘increase’ The Israelites did profit from the plunder, they did enjoy the ‘increase’
No recorded command from the Lord requiring Abraham to tithe No command from the Lord requiring the Israelites to tithe
No levy on the plunder 0.2% levy on the army’s share 2% levy on the people’s share
Tithe did not include human beings Levy included virgin women
Tithe was of the best plunder
All of the most valuable items – items of gold- were given as unsolicited
offerings
All the inferior goods were neither tithed nor given as offering and kept
by the Israelites for themselves
Abraham tithed his plunder from war, one time.
Comparing it to how the Israelites later treated their
plunder from the Midianites shows Abraham did not set a
pattern by tithing his plunder.

31. Characteristics of the Levites and their roles Levites Pastors
Descended from Levi Yes No
Retired at age 50 Yes No
Were commanded by law to receive tithes (Heb 7: 5) Yes No
The Aaronic Levites served as priests Yes No
Received tithes in edible items Yes No
Receive tithes in cash (money) No Yes
Gave a tithe of the tithe to the priests Yes No
Directly Appointed by God Yes No
Carried the articles of the Tabernacle Yes No
Offered Burnt Offerings Yes No
Assisted the Priests Yes No
Served as temple janitors Yes No
Served as teachers of the Law Yes No
Served as doorkeepers Yes No
Served as scribes Yes No
Served as musicians Yes Some
Served as civil judges Yes No
Served as officials Yes No
Served as public health officers Yes No
Became obsolete at the cross Yes No
Does the Bible really teach that Pastors are the modern
Levites?
Who took the role of the Levites after Jesus died? Or between the time the Temple was
destroyed and the time the first Adventist Pastor was ordained? Nobody. Hebrews 7 v 12 – 28
says the Law that appointed Levites was replaced by the Oath that appointed Jesus as High
Priest. Pastors are therefore entitled to freewill giving and support, but not to anything that
Levites were entitled to.

32. Give your heart to God. Love God and your fellow man Lk 10: 25-28
Give yourself to God. Rom 12: 1, 2
Provide for your own. 1 Ti 5: 8
Give discreetly. Matt 6: 1-4
God is able to make all grace abound to you, that you, always
having all sufficiency in everything, may abound to every
good work. 1 Cor 9: 6-9
Give to those in need, give of your time. Matt 25: 34-36
The laborer is worthy of his wages. 1 Ti 5: 17, 18
Support the activities of the church with generous gifts. Do
not tithe. Scripture does not authorize the church to receive
tithes. 2 Cor 9: 1-5
New Covenant Giving
New Covenant Giving.

33. “Give liberally and cheerfully out of your own
free will. Do not permit anybody to dictate
how much you should give. Do not permit
anybody to tell you to tithe. Scripture does not
authorize you to tithe. You are not the robber
of Malachi chapter 3. There is no curse to fear.
Do not apply your own interpretation to the
blessings of Malachi 3.” – Thabani Maphosa