1. Pre-law tithing was not routine and voluntary.

The 2 examples of pre-law tithing in Genesis were one time events, VOLUNTARY and involved more than money. Abraham’s example was a one-time tithe of the spoils [profits] of war [Hebrews 7:2, Genesis 14:20]. Since Abraham had taken a vow not to personally take spoils [profits] of this war [Genesis 14:22-24], Abraham apparently tithed what belonged to others or would soon belong to others. There is nothing in scripture that says Abraham tithed his personal income or wealth at any time.

Abraham received a blessing and then gave a tithe, apparently out of social custom, without a God given commandment to do so. [Genesis 14 & Hebrews 7:1] Jacob’s single example of tithing was promised IF God did something and scripture remains unclear if Jacob ever followed through. [Genesis 28:22] Either way, both examples make clear pre-law tithing was NOT commanded, but voluntary. Since scripture only records one-time incidents of pre-law tithing it is clear tithing was not a routine pre-law practice. Also, since Jacob conditionally promised to tithe what he already owned and earned [Meaning fully owned, non-credit or lien based goods], it can be said Jacob also intended to tithe profits. This is important and “profits” will be discussed later. Those seeking to make tithing strictly money based, mandatory and routine because tithing was “before the law” are not teaching what tithing was “before the law.” Also take note of the following scriptures showing the voluntary nature of pre-law giving. [Exodus, 35:5, 21, 22, 24, 29]

2. Tithing was NOT money or income based; it was LAND based.

If two farmers had crops of 10 carrots each, they would both be obligated to tithe one carrot. Under the agrarian tithing system it didn’t matter If one sold the other 9 carrots for $5 and the other sold his remaining 9 carrots for $10. The tithe of the harvest was unrelated to the income of the harvest. Plain and simple – THE TITHE WAS NOT 10% OF INCOME, it was 10% of the harvest. The Jews under the law were NOT obligated to give 10% of their incomes! This simple fact alone is enough to destroy the false doctrine that God DEMANDS you pay 10% of your income or be cursed.

Money was rarely, if ever, the thing tithed in the Bible. [Nehemiah 13:10-13] To be truly biblical, tithing was NOT based on your income or money AT ALL! [Deuteronomy 14:22-23, 18:1-5, 26:12, Nehemiah 10:38-39, 12:44, Leviticus 27:30-33, Joshua 13:14] Pre-law tithing was voluntary and profit based and law tithing was mandated and PRODUCTION based [i.e. agrarian]. Agrarian means “of the land,” and agrarian tithing was based on what you were able to PRODUCE from the land, plants or livestock. God commanded people bring a tenth of what they produced from the land BEFORE they sold it. So Tithing was NOT based on the income of a given harvest. In fact, it was against the law to sell the tithe. One was to bring the PRODUCT, not what the product was worth. [Leviticus. 27:28] There are many references to tithing the “increase” [Example: Deuteronomy 14:22 using the Hebrew tbuw'ah] which literally means fruit or produce and in the tithing verses EATING the tithe is often referred to. Note in Nehemiah 13:10, the Levites went to THE FIELD to replace missing tithes. During the time of agrarian law tithing bartering was common but there were also MONEY SYSTEMS in place. [Genesis 23: 15-16 and 42:25, Jeremiah 32:9-11, Deuteronomy 14:25 and Malachi 3:5] Yet the tithe remained agrarian [land based].

According to the Douglas / Tenney NIV Bible Dictionary Leviticus. 27:31 makes clear a penalty of 20% of the tithe was exacted from one who redeemed his tithes and refused to use the money to pay for a substitute. Again, this shows the tithe was not income or money based.

God gave Israel’s tithes to the Levites as an inheritance in lieu of land. [Joshua 13:14, Deuteronomy 10:6-9, 18:1-5, Numbers 18:21, 24] The Levites gave tithes and offerings out of the tithes to the priests [Nehemiah 10:38, Numbers 18], but they apparently didn’t have to tithe the income from the sale of inherited property. [Deuteronomy 18:6-8] The Levites and priests were dependent on tithes for FOOD. God’s house was a STOREHOUSE and DISTRIBUTION POINT for the sacrifices, Levites, priests and those in need. [Malachi 4:10 "Bring all the tithes into the STOREHOUSE that there may be FOOD in My House. [Nehemiah 13:10-13, 1 Samuel 8:15, 17, 2 Chronicles 31:11, Deuteronomy 12:6-7, 17-19, 14:22 - 23] There was one exception for converting a tithe into money that was allowed early in the law. According to many scholars, this exception was abolished later. Deuteronomy 14:24-27 gives this early exception proving money systems were in place without tithing being based on money. In this early exception one could sell the tithe given specific circumstances and spend the money on whatever one desired provided one shared what one bought with the local Levite. Also, these verses make clear, “if the distance was too long for you to CARRY YOUR TITHE” proving the tithe was NOT money based. The New Testament shows Pharisees tithing, not income or money, but what they OWNED and GREW. [Luke 18:12, Matthew 23:23 showing tithing was PROFIT and AGRARIAN based.]

3. Tithing was ALWAYS done to honor God. Tithing was NOT done to get something back or to be the equivalent of a Christian lottery

None of the English words: “sacrifice,” “offering,” or “gift” quite corresponds to the Biblical words Korban, corban or qorban [see the word "gift" in Mark 7:11] which are derived from a verb that in one mood means to be near, and in another to bring near. In the one case it would refer to the offerings themselves, in the other to the givers, as brought near, the offerings bringing them near to God. Today the “giving to get” mentality is shamelessly touted while giving to honor or get closer to God is only mentioned as a formality.

Debt living was biblically frowned on and usury was illegal amongst Jews. The canceling of debts every seven years and Year of Jubilee every 50 years, which were LAW, are no longer in effect. [Deuteronomy 15, Leviticus 25] It is ALL of the law or none of it. In today’s world, to owe someone for services or products already received or contracted for and NOT pay for it timely and appropriately or to be paying high interest and instead use money earned to pay “tithes” “to get out of debt” is foolhardy, deceitful and unscriptural. This equates “tithing” to a Christian lottery and Christians to “spirit filled gamblers.”

I realize that we live in a debt culture and I am not saying that Christians should be 100% debt free BEFORE giving any money. I am speaking of MANDATED [law] giving when people are giving out of obligation, fear or improper motivation instead of properly addressing their legal responsibilities resulting in them giving disproportionately and going further into debt. Today’s preachers rarely condemn debt giving and some shamelessly encourage debt giving calling it an act of faith. Unfortunately the reality is that many times the debt giving is a form of Christian gambling, a “roll of the dice”, an act of desperation by one already overwhelmed by debt.

Referring to the Widow’s mite, the same Christ that noted sacrificial over abundance giving said elsewhere, “Be financially responsible.” Christ denounced giving to God while ignoring responsibilities. [Mark 12:41-44, Mark 7:10-13, Matthew 22:21, 17:25-27] Romans 13:7-8 says to owe no man anything but love. These days if you can’t afford to give you will be told to use your credit card or obligate yourself by vowing. Where is debt giving ever encouraged in the Bible? The Bible speaks of people giving what they owned, NOT what was credit or lien based. I recently heard on Christian television that one should vow the amount of their debt to the Lord. It was taught they would receive a resulting windfall from the Lord to pay their real debts with. This is nothing but unscriptural “Christian” gambling.

4. Law tithing was based on an agrarian [land] system, theocratic government and an agricultural society.

Land was officially owned by God and “deeded” by the church with the Levites getting Israel’s tithes instead of land. [Leviticus 25:23-24] This system is no longer in existence and that is why most Jews don’t tithe any more. An argument could be made that a form of the agrarian system is still in place with the Government replacing the church. Now the Government “owns” the land and deeds it mandating real estate taxes. Everyone in America pays this “tithe” directly or indirectly to the Government via property taxes, rents, excise taxes, sewer fees etc.

The timing of obligatory tithing corresponds to the initial formation of the Jewish theocratic church/state government via the Mosaic Law, deeding of land by the church, the Levitical priesthood and the first Jewish temple – the Tent of Meeting. It is an important distinction that in a theocracy the church IS the government with all the responsibilities of government. Today the church does not deed land, run a court system, legislate and govern, maintain and run armed forces, police, tax, distribute public resources, act as the Board of Health, Welfare Department, Pension Board etc., and do all the other responsibilities of government. The theocratic Jewish church/state government did all this and more under the law. Here in the United States, the church and Government are SEPARATE and well over 10% of income is paid by the overwhelming majority for governmental functions no longer handled by the church. 25-35% of American’s wages goes to a variety of causes, many if not most of which used to be handled by the church in a theocratic government. Today, pay deductions and other taxes also help cover tax exemptions for non-profits including churches.

Samuel had warned God’s people that if they left the theocratic form of Government tithes would be exacted from the people causing them to cry out because of government demands. [1 Samuel 8: 2-22] History is replete with examples of excessive government demands and most Americans are triple “tithing” their income already for governmental functions formerly handled by the church in a Theocracy.

5. Under the agrarian tithing system the church had mandates regarding the handling and distribution of tithes. These mandates are no longer in effect.

The church under agrarian law tithing had specific social, communal responsibilities as a matter of law such as a percentage being used to meet needs of the poor. [Deuteronomy 14:28-29, 2 Chronicles 31:14-15, Nehemiah 13:12-13] The church also, in some cases, even gave pensions to certain members. [2 Chronicles 31:16-18] The communal use and distribution of tithes was for the Levites, priests, stranger, sojourner, fatherless and widows. [Deuteronomy. 26: 12 and 14:29] There are no such mandates for communal tithe distribution in the church today. Any Christian church that I have seen teach what is incorrectly called biblical tithing as law is not practicing tithing with the required oaths [Deuteronomy. 26: 12-15], communal responsibilities and resource distribution that came with the agrarian tithing system. Further evidence of the weight given by the early Church regarding the communal responsibilities and distribution of resources by the Church was evidenced in the Book of Acts. In the New Testament Church people sold what they had and gave the proceeds to the Church so no one had need of anything. [Acts 4: 34-35] It is important to note that under the law communal responsibilities were mandatory but this New Testament giving was VOLUNTARY and tithing was never mentioned. [Acts 4:34-35 and 5:4] Peter told Ananias that after his land was sold the money was at HIS disposal and under his control. [Acts 5:4] Peter never said, “You were only obliged to bring the tithe.” Paul also encouraged this resource distribution system in 2 Corinthians 8: 13-15 and Romans 12:13. The Old and New Testament purpose for wealth was not to be rich or impress people but to do the work of God and share with those in need. [Deuteronomy 15, Leviticus 25, Matthew 19:21, Ephesians 4:28]

Today, a resource distribution system like the early New Testament church used would be difficult and appear cult-like. However, the principle of using one’s surplus to meet the needs of others remains clear throughout the New Testament. Today, many people give “tithes” to already wealthy and successful people with little to no thought to those in need. The focus of giving has become getting instead of distributing resources to assist the needs of others. Christ taught to sell your possessions and to give donations to the poor. [Luke 12:33] God was impressed that Solomon did NOT make wealth a priority in his life. [2 Chronicles 1:7-12]

6. Tithing as taught today is modified and NOT the same as Biblical tithing.

God gave the tithes to the Levites as an inheritance in return for their service and to compensate them for having no personal inheritance of land. The Levites gave tithes to the Priests from the tithes they received. Christianity has no agrarian system, no Levites and every Christian is now a priest, the temple and co-workers with Christ. [2 Peter 2:5 & 9, Rev. 1:6, 5:10, 20:6] Every Jew was required by the Levitical law to pay three tithes of his property:

1. one tithe for the Levites;
2. one for the use of the temple and the great feasts; and
3. one for the poor of the land. [Numbers 18, Deuteronomy 14]

Given the above, it is clear that any church mandating tithes should be spending AT LEAST ONE THIRD of their income on the poor since that is what was required under mandated law tithing. How many churches come close to this? I know of none. Yet it is not uncommon for some ministers to call their parishioners thieves if they don’t tithe. It’s all of the law or none of it.

The only two pre-law examples of tithing in Genesis were voluntary, non-routine and profit [ownership] based. Biblical law tithing was agrarian [land] based. Neither was income or money based as is usually taught today. People should not be “creatively constructing” doctrine, teaching that biblical tithing is giving 10% of their gross or net income, picking and choosing what part of the tithing law they will follow, mandating amounts or mixing law with Grace. The bible is clear on what pre and post law tithing was and how it was to be handled. A tithe is a tenth, but a tenth of what and how? If one wants to teach a tithe is 10% of gross or net income do NOT call it biblical tithing. It is YOUR plan for giving, NOT the biblical agrarian or pre-law plan. Since it is YOUR plan, be extra careful about putting stumbling blocks into people’s path by purporting that your plan is God’s law resulting in judgement if not followed.

Tithing CAN’T be practiced as it was in biblical times because the law, the agrarian system, the agricultural system, sacrifices, debt cancellation, Year of Jubilee and other interrelated factors are all abolished. Plus, today’s churches have no “law” in place requiring them to fulfill the communal responsibilities and resource distribution of the agrarian law based tithing system.

Therefore, it would probably be best to do away with the word “tithing” entirely in this age of Grace to avoid the mixing of law and Grace that is common today. However, that may be difficult given the “tithemania” that has swept the land. Many will believe a “giving plan” will assist contributions and help people decide what is appropriate to give and we will discuss that shortly.

7. Control, greed or plain ignorance is the motivation behind many of today’s “mandated tithing” messages.

The New Testament is clear on this; we are commanded to give. To be blessed we are to give generously, cheerfully, willingly, not out of necessity, according to our means, in faith, with love and in the right spirit. The New Testament is NOT at all clear on amounts and percentages. Paul does NOT say to give according to a percentage and he was certainly familiar with tithing. [1 Corinthians 16:2] Several times Paul compares voluntary giving to fruit and burnt offerings. Paul’s use of Old Testament tithing terminology [i.e. fruit and burnt offerings] without the mention of tithing could NOT have been an oversight given Paul’s Jewish background. [Philippians 4:17-18, Romans 15:26-28] The Bible teaches to give “as God has prospered us,” and “according to our ability and means.” [2 Corinthians 8: 11, 2 Corinthians 9: 5-13, Acts 11:29] The word for “means” is the Greek signifying possession and ownership. That means what you are giving is fully yours, not credit or lien based.

Faith-based Abrahamic Covenant Tithing [F.A.C.T.], discussed shortly, could be taught as a faith and grace based voluntary practice while avoiding all the controversy of the mutilated “tithing” doctrine taught today. Why isn’t tithing taught this way? It is because of control, greed and sometimes ignorance. Ignorance is free and it is easier and more profitable to control people through guilt and obligation. Calling non-tithers thieves or to preach tithing with condemnation, obligation or fear regarding the specific amounts given without knowing the sacrifice, faith, vows [discussed later] and intent involved by the giver is preaching law. It is also a stumbling block, unscriptural and therefore sin. An obligatory BILL is not “giving.” Whatsoever is not of faith is SIN, so let’s end the F.I.C.T.I.O.N. [Fear Induced Condemnation That Is Oppressive & Negative]. Christ taught one man to “sell all that he had and give to the poor.” Yet, Christ was pleased with another that gave only half of what he had to the poor while making restitution for his thievery. [Mark 10:21, Luke 19: 1-10] Clearly, specific amounts are unimportant to God.

The story of the Widow’s mite makes crystal clear it is the relationship to money, the attitude of the giver and the sacrifice made that is important. Christ said the Widow gave MORE than the rich, despite the rich’s large offerings. [Mark 12:41-44] Clearly Christ focused on the sacrifice made, NOT the amounts given. Mandated tithing teachers appear clueless to the fact that a wealthy person could tithe without feeling any sacrifice whatsoever due to their income level. For the wealthy to feel the same sacrifice as a poor person giving 10% of their income, a wealthy person would have to give perhaps 90% or more of their income. The Bible is filled with warnings against oppressing the poor. The convoluted mandated income based tithing doctrine around today is clearly NOT something God would author since it is oppressive to the poor. Remember mandated law tithing was NOT income based as Section 2 made clear. Christ was impressed with the sacrifice made in an offering, NOT the amounts given. If a rich person gives 10% and feels no sacrifice whatsoever, the same Christ that wasn’t impressed with the large offerings in Mark 12:41-44 would not be impressed with the same offerings today.

Some teach “tithing” as law blatantly and without shame. Many use subtle mind twisters that go something like this, “No, tithing isn’t mandatory, but if you’re a child of God you will want to give 10% of your income” or some similar obligation and guilt creating technique. Others may be told to direct their money, not to someone in need, but to the “ministry where the financial anointing is flowing.” It will be “suggested” that they may not be blessed otherwise. Others cunningly use the, “I didn’t say it, God did,” canard when proclaiming misapplied scripture or the misapplied “Malachi Curse” discussed in Section 10. Others say, “All your money belongs to God.” While everything does belong to God, remember that God also said, “The laborer is worthy of his hire.” That scripture is true for all, not just those doing the work of God. Christ taught to sell what you own and donate to the poor showing a considerably different focus on money and giving than many of today’s prosperity teachers. [Luke 12:33] Many church leaders today seem content with preaching a mixed message as to whether tithing is obligatory or not. The F.I.C.T.I.O.N. [Fear Induced Condemnation That Is Oppressive & Negative] must stop!

Some go so far as to teach that mandated tithing only “opens the window for blessing” and the giving over and above the tithe is what brings the “windfall” blessing through the window opened by tithing. So with the average American “tithing” 30-35% of their income to the Government for functions that the church no longer handles and “tithing” 10% to the temple PLUS offerings, Americans are expected to live off of about 50% of their income according to most mandated tithing teachers.

The old cliche, “You can’t beat God giving” is factually correct. We could NEVER give more than God. But to make people believe that they can indiscriminately give their money away and always get their needs met miraculously is immature and not at all balanced with the scriptures that make clear that, by His Grace, we are to be responsible and self-supporting with some left over for others. This is NOT to say God doesn’t bless sacrificial giving. HE DOES! I am talking about irresponsible, indiscriminate or manipulated giving or giving that is improperly motivated or coerced.

One minister stated, “We don’t allow people to serve in the church who are not confirmed tithers.” This is a MAN MADE edict, NOT in ANY way a scriptural one. Did Paul ever demand tithes for anyone who served in the church? Did the New Testament make tithing mandatory for ANY position of service? First this minister seems clueless that, for those choosing to tithe pursuant to true biblical teaching as taught in this document, ANYTHING could be tithed to the Lord such as giftings, talents, possessions, time etc. However, I wonder if this minister asked any of these people if they had ANY personal ministries of assisting the body of Christ or the poor and needy, or was his only concern what they were giving to the temple monetarily? The Hebrews under agrarian law tithing had to declare that they had honestly given the tithe, “…to the Levite, the stranger, the sojourner, the fatherless and to the widow…” [Deuteronomy 26:13-15]