The concept of tithing in the church today is greatly distorted from the biblical model.  The New Testament does not directly endorse tithing, yet this law (in a simplified adapted form) is apparently still a part of the church today.  Today, most people fully reject laws such as the Sabbath (Matt. 12:11-12, Luke 6:5), Holydays (Luke 2:41-42, Acts 18:21), and the sacrificial system (Acts 21:26, Acts 24:17), yet these laws are directly cited in the New Testament.  It appears that the church today is accepting the word of God as it pleases.  If we like a certain law we will find a way to make it still valid, but if we do not, then we claim that it has been nailed to the cross with Jesus.

          The truth is, "man shall not live by bread alone, but by every word of God" (Luke 4:4).  Every commandment, statute, and judgment of God is relevant to the church today and should be practiced, including tithing.  The problem is that we have lost the true meaning of these concepts and have, "forgotten the law of thy God" (Hos. 4:6).  Tithing is a practice that is beneficial to man.  After all, God promises a blessing to those that give of His tithes (Mal 3:10).

What is a Tithe?

          This is a simple question.  To answer this question we simply need to look up the Hebrew word.  The word for tithe is, ma‛ăśêr ma‛ăśar ma‛aśrâh, which means, "a tenth" (Strong's Dictionary - H4643).  This word is first used in reference to Abram tithing with Melchizedek (Gen 14:18-20).  It is confirmed in the Law of God in the book of Leviticus (Lev. 27:30).  A tithe is simply giving a tenth of your increase (what you might call income today) to God.  “Three times in a year shall all thy males appear before the LORD thy God in the place which he shall choose; in the feast of unleavened bread, and in the feast of weeks, and in the feast of tabernacles: and they shall not appear before the LORD empty” (Deut. 16:16).  Three times a year at the Feast of Unleavened Bread, the Feast of Weeks, and the Feast of Tabernacles all of Israel was to appear before the LORD, but they were not to come empty handed.  This begs the question, what were they to bring?  “Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.  And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always” (Deut. 14:22-23).  Israel was to bring their tithes to the Temple.  An interesting point to make is this, all the tithes mentioned are to be offered to the LORD.  Tithing is part of the sacrificial system.  Under the Mosaic Law the tithe went to the priesthood, which was the civil service of God.  The Israelites paid one tenth of their increase to the priesthood through the sacrificial system.

          The sacrificial system involves an altar.  The Tabernacle had a Bronze Altar for the people to pay their tithes and offerings (Ex. 27:1-8).  This altar was at Jerusalem, which was the capital of the nation.  Most students of the scripture are familiar with this Bronze Altar, however, there is another altar that receives very little attention.  "An altar of earth thou shalt make unto me, and shalt sacrifice thereon thy burnt offerings, and thy peace offerings, thy sheep, and thine oxen: in all places where I record my name I will come unto thee, and I will bless thee" (Ex. 20:24).  If the Bronze Altar was in the Tabernacle, where are the "altar[s] of earth?"  Although the scripture does not directly say, these altars were at the gates of every city.  Here is how we can know this.  When a man is tried and found guilty of a sin/crime, they owe a sin offering.  "And if any one of the common people sin through ignorance, while he doeth somewhat against any of the commandments of the LORD concerning things which ought not to be done, and be guilty; or if his sin, which he hath sinned, come to his knowledge: then he shall bring his offering, a kid of the goats, a female without blemish, for his sin which he hath sinned" (Lev. 4:27-28).  After a trial a sin offering is given.  Since sin offerings were offered at the Tabernacle, the obvious question is this, could the Tabernacle house every trial of Israel?  Since it is estimated that over 2.5 million people were in the Exodus, all trials could not have been held at the Tabernacle.  The scripture says the trials of each city were held at the city gates (Deut. 21:18-21).  This is the judicial system of the cities.  The altars must have been there so the guilty could pay their sin offering.  What we have is a multi-tiered Judicial System.  The cities had their judicial altars at their gates and the nation had their judicial altar at the Tabernacle.  Tithing paid for this system and more.  In fact, within the Mosaic Law, you can see that there are three tithes commanded for us to give.  Although the scripture does not call them first, second, and third tithe, I will do so in this article so as to provide a clear distinction between them.

The First Tithe:

          The first tithe is given to the Levites.  Ten percent of all increase was to be given to the Levitical Priesthood for their work in the Tabernacle (Num. 18:20-21).  There are four purposes for the Levitical Priesthood and Tabernacle.  First, the Levites worked in the Tabernacle to deal with the sins/crimes of all the people.  If someone had a dispute against their brethren they would bring the matter before the judge/priest in the Holy Place.  A judgment would be given and a fine/sacrifice might be sentenced.  This is the Sin and Trespass Offerings of Leviticus four and five.  For more on the offerings please read my article Biblical Offerings or watch my video The Tabernacle Offerings.  Second, the Levites were the physicians of ancient Israel and the Temple system was the hospital.  Leviticus 13:2 says “When a man shall have in the skin of his flesh a rising, a scab, or bright spot, and it be in the skin of his flesh like the plague of leprosy; then he shall be brought unto Aaron the priest, or unto one of his sons the priests.”  Some of the levitical priests were physicians and dealt with the sick.  This is God's hospital system.  Third, the Levites regulated food.  The last verse in the chapter covering the Peace Offerings says, “It shall be a perpetual statute for your generations throughout all your dwellings, that ye eat neither fat nor blood.”  The purpose for the Peace Offerings were to keep the people from "eat[ing] neither fat nor blood."  It is food regulation.  The Peace Offering regulated meat and the Meal Offering regulated crops.  Finally, the Temple and Priesthood was the bank of ancient Israel.  “If a soul commit a trespass, and sin through ignorance, in the holy things of the LORD; then he shall bring for his trespass unto the LORD a ram without blemish out of the flocks, with thy estimation by shekels of silver, after the shekel of the sanctuary, for a trespass offering” (Lev. 5:21).  The Tabernacle had storehouses to hold the nations commodities like gold, silver, wheat, corn, beans, honey, etc.  The Levites were the overseers of this monetary system.  To put it simply, the Levites were the civil service of ancient Israel.  They were the government of ancient Israel.  They were the Judicial System, the Hospitals (CDC), food regulation (FDA), and central banking system.

          For this service every Israelite was to give ten percent of all their increase to the Levites (Num. 18:23-24).  These Levites were given cities to dwell in amongst the tribes of Israel.  “Command the children of Israel, that they give unto the Levites of the inheritance of their possession cities to dwell in … So all the cities which ye shall give to the Levites shall be forty and eight cities: them shall ye give with their suburbs” (Num. 35:2, 7).  The Levites lived in forty-eight cities spread throughout the tribes of Israel.  This was a multi-tiered Judicial System and Government.  The tribes of Israel would tithe to the Levites in their own towns.  This was done at the gates of every city using the altar of earth.  This was a payment for the civil service of the city.  The Levites are in turn to give ten percent of their tithes to the Aaronic Priesthood.  “Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe' (Num. 18:26).  This was called the tithe of the tithe.  The Levites would give ten percent of the tithes they received to the Aaronic Priesthood.  In fact, we still do this today, our state judicial system still gives ten percent to our federal judicial system.  The American Judiciary is set up the same way.  Our State Judiciary is spread throughout fifty states just as the Levites were spread throughout the tribes in forty-eight cities.  This is the lower court system that the Levites ran.  In America our State Judiciary is the Levitical Priesthood and our Federal Judiciary is the Aaronic Priesthood.  This first tithe is always for the civil service of a nation.  The First Tithe pays for the Judicial System, Hospitals (CDC), food regulation (FDA), and central banking system.  We practice this tithe in the form of the income tax today, although, we do not practice it correctly.  We should have a flat tax of ten percent instead of the heavy progressive income tax we have.

The Second Tithe:

          The second tithe is found in the laws regarding the holydays.  We know these refer to a different tithe because they are designed for the individual to partake of (Deut. 14:26).  The first tithe was only for the Levites while the second tithe was specifically for the individual offerer.  The second tithe is designed to be offered only at the place where "LORD your God shall choose" (Deut. 12:5, Deut. 14:22-24).  Though it was not known at the time of Moses, we now know that the place where God chose is Jerusalem.  All Israelites were to appear before the LORD three times in a year for each feast (Ex. 23:17, Deut. 16:16).  At these feasts each Israelite was to bring their tithes to participate in the feast.  If you had crops you were to bring of your crops, if you had animals you were to bring of your animals, if you worked a trade you could exchange for money and purchase something to offer.

          This second tithe is for, "whatsoever thy soul lusteth after" (Deut. 14:26).  It was a way of making sure each Israelite could afford to feast before the LORD.  This tithe is what we might call a savings account today.  You might also call this vacation pay or holiday pay.  We are to put ten percent of our increase/income aside and this money will become available for us to spend on whatever we like at the time of each feast.  It is first to pay for the necessary arrangements for the feast and then to purchase whatever you like.  If one chooses, they can simply continue to use those funds as a savings.  The option to borrow from this savings account/second tithe is available, but a penalty of twenty percent is to be levied (Lev. 27:31).  Practicing this second tithe is a way where the believer can pay for vacation time (feasts) and build a savings account.  It is good financial planning.

          Though this was to be given at the place where the, "LORD your God shall choose", an exception is given when Israel grows.  God has planned for Israel to grow beyond its borders of Jerusalem.  "When the LORD thy God shall enlarge thy border, as he hath promised thee, and thou shalt say, I will eat flesh, because thy soul longeth to eat flesh; thou mayest eat flesh, whatsoever thy soul lusteth after.  If the place which the LORD thy God hath chosen to put his name there be too far from thee, then thou shalt kill of thy herd and of thy flock, which the LORD hath given thee, as I have commanded thee, and thou shalt eat in thy gates whatsoever thy soul lusteth after" (Deut. 12:20-21).  God has allowed us to participate in this program even when Jerusalem is too far.  In fact, this is a principle of God's Law that allows us to participate even here in America.  The United States is an Israelite nation for our Constitution upholds the Law of God, what we call the Common Law today.  Though Jerusalem is too far to travel to for the feasts, we can celebrate them here in America without a Tabernacle/Temple.  We can do so in our own towns, cities, states, and nation.  Of course, if our government will not participate, then we should do so ourselves.  In the book of Tobit found in the Apocrypha, Tobit said, "Now when I was come home again, and my wife Anna was restored unto me, with my son Tobias, in the feast of Pentecost, which is the holy feast of the seven weeks, there was a good dinner prepared me, in the which I sat down to eat" (Tobit 2:1).  Tobit lived during the Assyrian captivity.  He is a perfect example of how the people of God should live when their government is not following all of God's commandments.  Tobit celebrated the feast of Pentecost the best way he could.  Even though we cannot keep every commandment regarding the Holy Days of God, we can still keep most of them and celebrate with our family and friends.

The Third Tithe:

          The third tithe is different than the first two.  It was to be given on the third and sixth year of the seven year cycle (Deut. 14:28, 26:12).  We know this tithe is different because it was not given to the Levites only and was not for the individual offerer.  This tithe was given to the, "the stranger, and the fatherless, and the widow" (Deut. 14:28-29, 26:12).  On the third and the sixth year all Israelites were to give another ten percent of their increase/income over to the Levites, the poor, the orphans, and the strangers in need.  The third tithe is God's welfare program.  It is designed to help people in need.  We do this in America with our welfare program.  However, we do not do it correctly.  We should give to the poor from our tithes only on the third and sixth year and it should be taxed only ten percent during these years.  This is designed to keep people from taking advantage of government aid and trying to live off of the system, for it is only available during these years.  The third tithe could fulfill a large need by giving someone support to get back on their feet.   The remaining years the statutes allowing the poor to glean from your fields (Lev. 19:9-10) will be able to sustain them.  This teaches responsibility to the people.  On the first and second year the poor can glean for their food.  Then on the third year they can receive a handout to help them out of their situation.  The fourth and fifth year they will have to glean for their food again, but then in the sixth year they can receive another handout.  The seventh year all their debt is cleared away.  This system will teach responsibility and provide people with the ability to build a prosperous life.  After two years of gleaning for your food, which is hard work, you will most likely use the third tithe handout responsibly to get your life back on track.

The Early Church:

          Today's Church misunderstands the tithing system.  The truth is tithing is for government, not religion.  When you understand tithing through religious eyes it does not make any sense for today, but when you look at it through national eyes it makes perfect sense.  The early church was a government system, not a religious system.  Let us see if the early church practiced tithing.  Philo of Alexandria lived at the same time as the Messiah and wrote many books regarding his life and times.    Philo said, "Accordingly there is in almost every city a storehouse for the sacred things to which it is customary for the people to come and there to deposit their first fruits, and at certain seasons there are sacred ambassadors selected on account of their virtue, who convey the offerings to the temple.  And the most eminent men of each tribe are elected to this office, that they may conduct the hopes of each individual safe to their destination; for in the lawful offering of the first fruits are the hopes of the pious."  (Philo, The Special Laws I, 78).  Tithes and first fruits were interchangeable terms in the first century.  Apparently, during Philo's lifetime, they sent ambassadors to give the priesthood their first tithe and first fruits, but what did he do with his second tithe?  Philo mentions in his writings that he was only able to travel to Jerusalem once in his lifetime to celebrate the feasts, yet he still celebrated the feasts every year.  Philo kept the feast days in Alexandria, but he sent his offerings to the Temple through Ambassadors.  This is how people paid their tithes in the first century.  Their second tithe was for their feast within their own gates, but the first tithe and first fruits were sent to the Temple for the Priesthood.  Each city that was too far to travel sent representatives to Jerusalem.  With a proper understanding of the tithing system you will see that the first century church did the same thing that Philo did.  Here is what Paul told the Corinthians to do.  First Corinthians was written just before Passover, which is why Paul instructed them in this matter (1 Cor. 5:7).  Paul told the Corinthians to "keep the feast" (1 Cor. 5:8).  There is no doubt that they kept the feast in Corinth for Jerusalem was over 800 miles away, which is farther than Philo, who lived in Alexandria, was from Jerusalem (600 miles).  It is unreasonable to expect the Corinthians to travel for a month just to get to the feast in Jerusalem, and to travel for another month to get back.  It would make more sense to send their first tithe to Jerusalem with Ambassadors while they kept the feast with their second tithe in Corinth.  In fact, when you get to the end of First Corinthians you see they did just that.  Paul said, "Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye" (1 Cor. 16:1).  This collection was collected on the first day of the week (1 Cor. 16:2).  The phrase "first day of the week" is mia sabbaton and literally means "one" "sabbath" (Strong's Dictionary G3391 G4521).  This is the first sabbath in the count to Pentecost for Pentecost was coming soon (1 Cor. 16:8).  Paul continued, "And when I come, whomsoever ye shall approve by your letters, them will I send to bring your liberality unto Jerusalem" (1 Cor. 16:3).  Corinth sent people who were approved by letters to Jerusalem to give their offerings.  A letter of approval is what we call a letter of credential today, also called diplomatic credentials.  This is what Ambassadors travel with to this very day.  Paul told the Corinthians as well as the Galatians to send their first fruits and first tithe to Jerusalem, but they kept the feast within their own gates just as Philo said.  The early church practiced the laws of tithing just as the scripture describes.

The Church Today:

          It is unfortunate today that the church has hijacked God's tithing program.  The scripture no where endorses giving your tithes to a religious system.  This does not mean we should not give to a church, especially if we receive teaching and instruction from it.  The tithe however is to be given for the Levites (government), for the feasts (a savings account), and for the poor and needy (welfare).  Churches today seem to believe that they are acting in the role of the Levites which is why they are entitled to that ten percent tithe.  However, churches today do not sit in judgment on judicial cases, they do not enforce laws, they do not have a monetary system, they are not physicians, nor do they keep the peace, which is what the Levites did and why they received the tithe.  The only thing a modern church can argue is that they teach the people, but the scripture specifically says they are to teach the law of God (Deut. 33:10).  Today, however, most all churches reject God's Law and never teach it.  In fact, in Micah 3:11 it speaks negatively of the time when the Levites were teaching for hire, which is what the church today does.  The Levites were not paid for teaching the law, they were paid for the civil service.  Teaching God's Law was a result of their rulings in court.  Our courts do this with their writings of opinion.

           The truth is that our modern income tax is much more like the biblical tithe than what churches do today.  If one wants to give to a religious church it should be in the form of a freewill offering ( Ex. 35:29, Ezra 3:5, 2 Cor. 9:7).  Giving to a religious institution such as a church is okay, but not necessary.  We are to give as we purpose in our own hearts.  There is not a set standard to give, but a voluntary offering we give as we feel it is necessary.  Churches that push tithing on their members are treading in dangerous waters.  It is true that we should give to the work of the church we attend, but this is according to how each member has prospered and is to be purposed in their own hearts, not a set amount (2 Cor. 9:7).  This is based on the assumption that we are attending a church and we agree with their ministry.  I would recommend finding a church that keeps God's commandments, including His holy days.

Conclusion:

          Tithing is a commandment of the LORD.  We should practice this system today in the countries we live in.  We should have a flat tax of ten percent that pays for the civil service.  We should each individually save ten percent of our increase/income for participation in the feasts, like a vacation pay.  This should first be used for the feasts of the LORD and second for our own pleasure.  Finally we should put ten percent aside every third and sixth year as a welfare program.  This is the tithing program God commanded and we would be better off if we did so.  For more on tithing please read my article The Place Where God Put His Name or watch my videos "The First Tithe, The Second Tithe, and The Third Tithe.

By Steve Siefken

Study to shew thyself approved unto God, a workman that needeth

not to be ashamed, rightly dividing the word of truth.

2 Timothy 2:15 KJV