A hotly-debated topic in today's Christian circles is tithing. Are we still under the Biblical commandment to tithe (as many claim), or has this commandment been removed since we are now under grace (as many others claim)? Before we can accurately answer this question, we first need to understand, historically, what the tithe actually was--and just as importantly, what the tithe was not.

The word "tithe" does not mean the same thing as the word "give". Tithing and giving are not synonymous! The word tithe literally means "a tenth". It means 10%. So to give a tithe means to give a tenth part of something. It means to give 10% of something. Tithing is just one type of giving.

With that in mind let's take a look at the historical origins of tithing in the Old Testament, and let's try to understand it the way it was in ancient Israel. Once we truly understand these origins, we are then in a safer place to begin determining what relevance the tithe has for Christians today.

The first place tithing is mentioned is in Genesis 14:20. Here Abram gives Melchizedek a "tenth of everything" (tithe of all--NKJV) following his successful rescue of Lot. Next, in Genesis 28:22 Jacob makes a vow to give God a tenth of everything that God gives him. In both of these cases neither of these men were commanded to give a tenth or a tithe. They took the initiative themselves. This is important, and will be addressed again later.

In the Bible the commandment to tithe was given first to Moses when God met with him on Mt.Sinai during the exodus of the Israelites from Egypt to the promised land. It is specifically outlined and described in Leviticus, Numbers, and Deuteronomy.

Let's take a look, then, at Deuteronomy 12. The Israelites were on their exodus. They had left Egypt forty years before (Deut.1:3). They were about to enter their promised land. Moses again set before them the law of God:

"These are the decrees and laws you must be careful to follow in the land that the Lord, the God of your fathers, has given you to possess--as long as you live in the land....But you are to seek the place the Lord your God will choose from among all your tribes to put his Name there for his dwelling. To that place you must go; there bring your burnt offerings and sacrifices, your tithes....You must not eat in your own towns the tithe of your grain and new wine and oil....Instead, you are to eat them in the presence of the Lord your God at the place the Lord your God will choose..."
Deuteronomy 12:1,5-6,17-18

"Be sure to set aside a tenth of all that your fields produce each year. Eat the tithe of your grain, new wine and oil, and the firstborn of your herds and flocks in the presence of the Lord your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the Lord your God always. But if that place is too distant and you have been blessed by the Lord your God and cannot carry your tithe (because the place where the Lord will choose to put his Name is so far away), then exchange your tithe for silver, and take the silver with you and go to the place the Lord your God will choose. Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish. Then you and your household shall eat there in the presence of the Lord your God and rejoice. And do not neglect the Levites living in your towns, for they have no allotment or inheritance of their own. At the end of every three years, bring all the tithes of that year's produce and store it in your towns, so that the Levites (who have no allotment or inheritance of their own) and the aliens, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the Lord your God may bless you in all the work of your hands."
Deuteronomy 14:22-29

According to these two chapters the tithe was 10% of the Israelites' harvested crops. The Israelites, however, were to do something special with the tithe of certain types of crops. They were to take 10% of their grain harvest, 10% of the new wine produced from their grape harvest, and 10% of the oil produced from their olive harvest [olive oil, I would presume], and they were to consume it (eat it ) themselves. But this eating of the tithe of grain, new wine, and oil was to be done as an act of celebration. They were to take the tithe to the house of God (His dwelling place)--which at that time was the Tabernacle--and they were to eat it and celebrate the Lord's goodness as they ate it (Deut.14:22-23)!

But a problem came up. What if some Israelites lived at a place in the promised land that was far away from God's dwelling place? Was God going to require them to walk (the normal mode of transportation in those days) in some instances tens upon tens of miles with perhaps thousands of pounds of food? No. In this case God permitted them to take their tithe, and in their home town exchange it for money (silver). Then they were to take the money to the place of God's dwelling (the Tabernacle). At that place they were to buy food. They were, then, to take this food, and while rejoicing, eat it at God's house as an act of celebration (Deut.14:24-26). So the Israelites ate some of their tithes themselves.

These two chapters also mention eating the firstborn of their herds and flocks in the same manner. They were to take the firstborn of herd and flock (along with their tithe) to God's house, and as an act of celebration, they were to eat them in His presence. A distinction needs to be made: the "firstborn" of herd and flock was not a tithe. The word "tithe" means 10%. In Deut.12 & 14 God did not say to bring 10% (tithe) of the flock to His house, but to bring the firstborn of flock and herd. If they had 20 sheep born that year, they were automatically required to remove the first one born (firstborn) and take it to the Lord at His dwelling place.

Now let's look at what else these two chapters say about the tithe. Every three years the Israelites were to take all of the tithes of that year's produce (from the field), and they were to store this produce within their towns. The Israelites who brought these tithes, however, were not allowed to eat these tithes themselves. These tithes were earmarked as food for the Levites, aliens (strangers--NKJV), fatherless, and widows (Deut.14:28-29). Why did God require this kind of tithe only once every three years? The Bible doesn't say.

Another interesting question arises. Deuteronomy 14:22 says to set aside a tenth of all that the fields produce each year. But they were only to store this tithe in the storehouse (for the Levite, widow, fatherless and alien) once every three years. So what did the Israelites do with the tithe these other two years of each three-year cycle? They still were to eat the tithe of grain, new wine, and oil in God's presence. But what about the tithe of other types of produce from the field? Did they give it to widows anyway? Did they give it to Levites anyway? Did they hang on to this tithe until the third year and then store it in the storehouses? Did God even indicate what He wanted them to do with it?  I don't know.

Maybe God didn't tell them what to do with it. Maybe God wanted them to pray to Him and look for his assistance in determining what to do with it. And there is also the possibility that God didn't tell them what to do with it because He was giving them the choice what to do with it.

Now, this brings up another question. During every third year when they stored all the tithes within their towns, does the word "all" include even the tithe of grain, the tithe of new wine, and the tithe of oil? If so, then the Israelites could not eat the tithe of grain, new wine, and oil at God's house during this third year of the three-year cycle. This may seem to contradict what God set out about eating these tithes in His presence at His dwelling (Deut.14:23), but may I suggest some possible explanations:

1) Every third year all tithes other than the tithe of grain, new wine, and oil were stored within their towns for the Levite, alien, fatherless, and widow. This would include the tithes of whatever else came from the fields (fruits, vegetables, lentils, etc.). This way the Israelites could still fulfill the command to eat the tithe of grain, new wine, and oil at God's house every year.

2) Every third year all tithes of all the field's produce were stored within their towns for the Levite, alien, fatherless, and widow. This would include the tithe of grain, new wine, and oil (which were normally eaten yearly at God's house by the Israelites). During this year the Israelites would not be able to eat this tithe of grain, new wine, and oil at God's house.

3) Every third year a "double tithe" of sorts was made. Not only was a tithe (10%) of all of the field's produce (grains, new wine, oil, fruits, vegetables, lentils, etc.) set aside and stored in the towns for the Levite, alien, fatherless, and widow, but an additional tithe (10%) from the same harvest of grain, new wine, and oil was taken by the Israelites to God's house and eaten in His presence.

I am not sure which explanation above (if any) is correct, but my personal belief is that the "double tithe" of sorts makes the most sense.

So let's restate some ideas. First of all, the Israelites were to take their tithe (10%) from their harvested crops. From these harvested crops they were to take a tenth of the grain, new wine, and oil and eat it at God's dwelling as a celebration. Every third year they were to take the entire tenth of the total harvest for that year and store it up in their towns as food for the Levite, alien, fatherless, and widow.

There were also some other aspects of tithing mentioned in the Bible. So let's take a look at what Leviticus has to say about it:

"A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord. If a man redeems any of his tithe, he must add a fifth of the value to it. The entire tithe of the herd and flock--every tenth animal that passes under the shepherd's rod--will be holy to the Lord."
Leviticus 27:30-32

Several things are addressed in these verses. First of all, they declare that the tithe is something "holy" to the Lord. Without going into great detail of what holiness is, it is enough to say that something that is holy has a special purpose. Something "holy" has a purpose that is uncommon and out of the ordinary. God was saying that the tithe had a special purpose to Him. It was holy to Him. Therefore, it was very important for the Israelites to adhere to the requirements God set up for presenting the tithe and for administering the tithe.

We are also told here that a man could redeem his tithe if he wanted to. If for some reason he really wanted to keep his tithe (which consisted of food, animals, etc.), he was required to not only pay the priest the monetary value of that tithe, but he was also required to pay an additional fifth (20%) of its value to the priest. I say payment was made to the priest based upon the context of Leviticus 27. Once he did this, he had the right to keep the tithe and do with it as he pleased.

Remember, a tithe did not consist of money. The tithes consisted of harvested crops and animals. However, if someone wanted to keep these crops and animals instead of offering 10% of them to the Lord, God said they could do this. But they could only do it if they redeemed their tithes. So in today's terms, if their tithes were worth $1,000, they could redeem them by paying the priests $1,000 plus and additional "fifth" (20%) equaling $200. All totaled, they would pay the priest $1,200 to redeem their tithe. This $1,200 was redemption money used to redeem (buy back) their tithes: it was not the tithe itself.

These verses in Leviticus tell us that a tithe (not just a firstfruit--as was mentioned in Deuteronomy 14:23) of the herd and flock also was holy to the Lord. An important distinction needs to be made here: the tithe and the firstfruit are not the same thing. Let's take a look at some verses that might help us understand this distinction.

"The Lord's Passover begins at twilight on the fourteenth day of the first month....When you enter the land I am going to give you and you reap its harvest, bring to the priest a sheaf of the first grain [firstfruits--NKJV] you harvest. He is to wave the sheaf before the Lord so it will be accepted on your behalf; the priest is to wave it on the day after the Sabbath [that is, during the Feast of Passover]....From the day after the Sabbath, the day you brought the sheaf of the wave offering, count off seven full weeks. Count off fifty days up to the day after the seventh Sabbath, and then present an offering of new grain to the Lord [as part of the Feast of Pentecost]. From wherever you live, bring two loaves...as a wave offering of firstfruits to the Lord."
Leviticus 23:5,10-11,15-17

In these verses we see two kinds of firstfruits. The first one mentioned was to be offered as part of the celebration of Passover. It was to be a firstfruit consisting of a sheaf of the first grain harvested from the Israelites' individual fields.

A grain harvest has several stages to it. The first stage occurs when the mature grain is separated from the earth by a sickle. Next, the stalks of sickled grain lying on the ground had to be collected into groups. These groups were then tied together into bundles. These bundles were called sheaves. These sheaf's were then taken to a threshing floor and threshed to separate the grain from the rest of the stalk. Next, the threshed material was winnowed to remove the chaff from the wheat. At this point you had the raw kernels of grain. Now you could grind it to make flour, and hence make bread.

So, here in Leviticus 23 we are told that there was a firstfruit that consisted of a sheaf of grain. This would have been a bundle of grain that was just harvested from the field. But this sheaf would not have been threshed yet. Hence it was uneatable. This firstfruit of a sheaf of grain was presented to the priest who offered it to the Lord during the feast of Passover.

Next, we are told that there was another firstfruit offering during the Feast of Pentecost (fifty days after Passover). This firstfruit, though, consisted of two loaves of bread (from the same grain harvest in which the sheaf was presented during Passover). This meant that the grain which made the bread had been threshed, winnowed, milled to make flour, and baked to make bread. It was to be presented to the priest who would offer it on their behalf to the Lord during Pentecost. Whereas the tithe was one tenth of the total harvest, the firstfruits in these two cases were specifically defined--and they had nothing to do with one tenth (10%) of anything. So we see that the firstfruit was different from a tithe.

But we've only seen what to do with the firstfruit of grain. Another firstfruit of sorts is mentioned in Numbers 15:20: "Present a cake from the first [akin to firstfruit] of your ground meal and present it as an offering from the threshing floor." This firstfruit is defined simply as a cake. However, what about the firstfruit of fruit trees, or lentils, or vegetables, or any other crop? We find more about these firstfruits in Deuteronomy 26.

"When you have entered the land the Lord your God is giving you as an inheritance and have taken possession of it and settled it, take some of the firstfruits of all that you produce from the soil of the land the Lord your God is giving you and put them in a basket. Then go to the place the Lord your God will choose as a dwelling for his Name and say to the priest in office at that time....The priest shall take the basket from your hands and set it down in front of the altar of the Lord your God."
Deuteronomy 26:1-4

Here we see that the firstfruits of all that was produced from the soil was to be taken to the priest at the house of God and offered there to the Lord. The quantity of this firstfruit is not defined as 10% (tithe). In fact it is not defined at all. However, whatever this quantity was, it would fit inside of a basket. And if we read further on in Deuteronomy 26 we see that it too distinguishes between the firstfruit and tithe:

"...and now I bring the firstfruits of the soil that you, O Lord, have given me....When you have finished setting aside a tenth [tithe--NKJV] of all your produce in the third year, the year of the tithe, you shall give it to the Levite, the alien, the fatherless and the widow, so that they may eat in your towns and be satisfied."
Deuteronomy 26:10,12

Other than the two kinds of firstfruits mentioned in Leviticus 23 (the one sheaf of grain at Passover and the two loaves of bread at Pentecost), and other than the firstfruit mentioned in Numbers 15 (a cake), where is the amount of the firstfruit defined?  It isn't. Whereas the tithe is defined as "10%" of something, the firstfruits are never given this definition.

Exodus 23:19 and Exodus 34:26 both say, "Bring the best of the firstfruits of your soil to the house of the Lord your God." Deut.26:2 says, "...take some of the firstfruits of all that you produce from the soil of the land..." Deut.18:3-4 says, "This is the share due the priests....You are to give them the firstfruits of your grain, new wine and oil, [this is separate from the tithe of grain, new wine, and oil that the Israelites were to eat themselves in God's presence] and the first wool from the shearing of your sheep..."  In none of these places was the firstfruit quantified. It was not defined as 10%, 25%, or 1%. It simply was not defined.

So we have seen that there are different kinds of firstfruits (sheaf of grain, two loaves of bread, a cake; wool from sheep; firstborn of herd and flock ; from all the produce of the soil) and different kinds of tithes (grain, new wine, and oil; herd and flock; everything from the land including grain from the soil and fruit from the trees). Even though it has been addressed somewhat already, I would like to look a little deeper into how the firstfruit and tithe was administered.

Have you ever wondered what happened to the firstfruit after it was presented to the priest? Did God come down and consume this offering with fire? No. So what happened to the firstfruit after the priest presented it to the Lord?

Numbers 18 gives a very good explanation concerning the administration of the firstfruit and the tithe. In order to understand it, we must understand the difference between a priest and a Levite. The Levites were one of the tribes of Israel. When it came time for God to choose who He wanted to serve at His tabernacle, He chose the tribe of Levi. Certain "Levite" families/clans were given different responsibilities at the tabernacle.

Some of these Levites were responsible for caring for the tabernacle's altar, courtyard, curtains, frames, articles (lampstand, ark, etc.).

God also chose that certain Levites would be the priests: Aaron and his sons and their families. So we see that only a very few of the Levites were actually priests, but all priests were Levites. Think of it this way: all Ohioans (those who live in the state of Ohio) are Americans (live in America), but not all Americans are Ohioans. Just as Ohioans are a specific group of Americans, priests were a specific group of Levites.

So even though priests are Levites, the Bible often separates them into two different categories, for they both had different responsibilities at God's tabernacle. As Numbers 3:6-8 states,

"Bring the tribe of Levi and present them to Aaron the priest to assist him. They are to perform duties for him and for the whole community at the Tent of Meeting by doing the work of the tabernacle."

Even though Aaron himself was a Levite (Num.18:2) the Bible says that God gave the [rest of the] Levite tribe to Aaron to help him fulfill all the duties at the tabernacle.

Now let's take a look at Numbers 18. It is one of my favorite chapters, for it ties together both the distinction between the firstfruit and the tithe, and the distinction between the priest and Levite. Numbers 18:7-20 states:

"...But only you [Aaron] and your sons may serve as priests in connection with everything at the altar and inside the curtain. I am giving you the service of the priesthood as a gift....Then the Lord said to Aaron....'You are to have the part of the most holy offering that is kept from the fire. From all the gifts they bring me as most holy offerings, whether grain or sin or guilt offerings, that part belongs to you and your sons. Eat it as something most holy....I give you all the finest olive oil and all the finest new wine and grain they give the Lord as the firstfruits of their harvest. All the land's firstfruits that they bring to the Lord will be yours. Everyone in your household who is ceremonially clean may eat it'....The Lord said to Aaron, 'You will have no inheritance in their land, nor will you have any share among them; I am your share and your inheritance among the Israelites.'"

As we see here, God gave all the firstfruits to the priests as a portion of their inheritance (they also received parts of other kinds of offerings such as the sin offering, guilt offering , etc.). The Israelites were to take all of their firstfruits and present them to the priests at God's tabernacle. The priests were then to present these firstfruits to the Lord on the Israelites' behalf. After this was done the priests were to take the firstfruits and use them as food for themselves and their families.

Going on in Numbers 18:21-32 let's look at what God did for the Levite:

"I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the Tent of Meeting....They [Levites] will receive no inheritance among the Israelites. Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the Lord....Speak to the Levites and say to them: 'When you receive from the Israelites the tithe I give you as your inheritance, you must present a tenth of that tithe as the Lord's offering....In this way you also will present an offering to the Lord from all the tithes you receive from the Israelites. From these tithes you must give the Lord's portion to Aaron the priest....You [Levites] and your households may eat the rest of it anywhere, for it is your wages for your work at the Tent of Meeting."

Whereas God gave the firstfruits [as food] to the priests and their families, He gave the tithes [as food] to the Levites. It should be noted, here, that in these verses God is not saying that none of the tithe is ever to go the fatherless, widow, and alien. He is simply drawing the distinction between priest and Levite. So to the priests He gave the firstfruits, and to the Levites He gave the tithes.

Another interesting thing occurs in Numbers 18:26-28...

"...When you [Levites] receive from the Israelites the tithe I give you as your inheritance, you must present a tenth of that tithe as the Lord's offering....From these tithes you must give the Lord's portion to Aaron the priest..."

After the Israelites gave the Levites the tithes, the Levites were then in turn to give a tenth (tithe--10%) of these tithes to the priests (Aaron). This is where the phrase "tithing the tithe" is taken from. The Levites tithed (to the priests) from the tithes they received from all of the other Israelites. So what about the priests? Were they required to tithe?  No.

Let's take some time to restate some of the main ideas so far:

1. the tithe and firstfruit are not the same thing

2. there are different kinds of tithes and different kinds of firstfruits

3. some of the tithes were eaten by the people themselves

4. some of the tithes were given to the Levites

5. some of the tithes were given to the fatherless, widow, and alien

6. all firstfruits were given to priests

7. tithes and firstfruits were composed of primarily food and animals

8. the tithes and firstfruits that the Israelites were commanded to give were never money!!

This last point is a critical one if we are to make a proper application of how and if we are to tithe today. Let's take a look again at the only place in the Bible (other than Leviticus 27:31 which addresses redeeming the tithe) in which there is any reference to money in regards to tithing (none is mentioned about firstfruits).

In Deut.14:22-26 a problem is addressed. If the place of God's dwelling (tabernacle) was too far away for someone to take all of their tithe to, they were allowed to exchange their tithe for money in their home town. They were then to take this money to God's tabernacle. They were never to present this money as their tithe, though. Upon arriving at the tabernacle they were to use this same money and buy animals, drink, etc. (which is what the tithe was really composed of anyway) and they were to eat it themselves as an act of celebrating the Lord. So once again we see that the tithe was not money.

Many have believed that the reason the Israelites never tithed money in the Old Testament was because money was not commonplace.  As a result, as their reasoning goes, God instead required them to give crops and animals as their tithe.

However, the Bible gives us many examples showing us the money was indeed commonplace.  They not only had money at the time of the giving of the law at Mt. Sinai to Moses, it was common even as far back as the time of Abraham. It is important to realize that at the time of the giving of the law, money consisted mainly of silver. They did not have coins or paper currency as we do today. Their money was their silver. So when they paid for something, they weighed it out in silver using scales. The more expensive something was, the more silver had to be paid. So listed below are some of the Biblical verses that show us that money was indeed commonplace at the time of the giving of the law--and hence at the time of the giving of the commandment to tithe:

--Genesis 23:3-16 Abraham buys a field "according to the weight current among the merchants" (23:16)--for 400 shekels of silver--to bury his dead wife Sarah.

--Genesis 33:18-19 Jacob buys a piece of land to pitch his tent upon for 100 pieces of money.

--Exodus 22:25 "If you lend money to one of my people among you who is needy, do not be like a money-lender; charge him no interest."

--Exodus 30:11-16 Every Israelite 20 years old and over was commanded by God to give an offering of money (half of a shekel) to Him to make atonement for them during a time that they were numbered.

--Leviticus 25:35-37 "If one of your countrymen becomes poor and is unable to support himself....You must not lend him money at interest or sell him food at a profit."

--Leviticus 27:3-8,25 These verses show that in some instances even the priests received money as part of their service and ministry as God's representative.

So we see clearly that at the time when God gave the law to Moses (as recorded in Exodus, Leviticus, Numbers, and Deuteronomy)--in fact even hundreds of years before this during Abraham's life--that money was very commonplace. It was so commonplace that God required every Israelite (both poor and rich) to offer money to the Lord as a special offering (Ex.30:11-16).

With this clearly in mind, we have seen what the tithe and firstfruit were: primarily a special portion of the Israelites' food and animals. Now let's see what they were not. The tithes and firstfruits were not money. They were not a portion of their income. They were not a portion of their financial increase. Once again, the biblical tithe and firstfruit that God commanded them to give had nothing to do with money. And this was not because they did not have money back then. Money was extremely common.

So what about today? Are Christians today commanded by the Bible to tithe?

First of all, it is impractical and impossible for us to tithe as the Old Testament outlined. The Israelites were only commanded to tithe and give firstfruits as long as they lived in the promised land of Israel (Deut.12:1,6 and Deut.26:1-3). Obviously, most of us do not live in the land of Israel today. They were also commanded to present these to God through a Levitical priesthood. That priesthood is now obsolete. The tithe and firstfruit were not money. But most of us today when talking about tithing are talking about giving money. So by the letter of the law, we can't fulfill the requirements of what, how and where to tithe.

But this is how God intended it. We are not to live by the letter of the law, for the letter kills (2 Corinthians 3:6). And as Hebrews 7:12 states, "For when there is a change of the priesthood [away from the Levitical priesthood to Jesus' priesthood--after the order of Melchizedek], there must also be a change of the law." We are no longer under the jurisdiction of the Old Covenant letter of the law. We are now under grace and under the jurisdiction of the Spirit of God (Romans 7:6). We are under a new covenant now, so let us live by it!

In response, some people contend that since tithing is mentioned in the New Testament, we are therefore required to tithe.  There are very few places in the New Testament that mention the tithe. Let's take a look at them first, and then I would like to make some comments.

--Matthew 23:23 (see also Luke 11:42); "Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth [tithe--NKJV] of your spices--mint, dill and cummin. But you have neglected the more important matters of the law--justice, mercy and faithfulness. You should have practiced the latter [justice, mercy and faithfulness] without neglecting the former [tenth of spices]."

--Luke 18:10-12 mentions the tithe. But it only mentions it in a context of someone who is trying to justify himself before God as a result of his tithing and fasting.

--Hebrews 7:1-10 "This Melchizedek was king of Salem and priest of God Most High. He met Abraham returning from the defeat of the kings and blessed him, and Abraham gave him a tenth of everything. First, his name means 'king of righteousness'; then also, 'king of Salem' means 'king of peace.' Without father or mother, without genealogy, without beginning of days or end of life, like the Son of God he [Melchizedek] remains a priest forever. Just think how great he [Melchizedek] was: Even the patriarch Abraham gave him a tenth of the plunder! Now the law requires the descendants of Levi who become priests to collect a tenth from the people--that is their brothers--even though their brothers are descended from Abraham. This man [Melchizedek], however, did not trace his descent from Levi, yet he collected a tenth from Abraham and blessed him who had the promises. And without doubt the lesser person is blessed by the greater. In the one case, the tenth is collected by men who die [Levites]; but in the other case, by him who is declared to be living [Melchizedek]. One might even say that Levi, who collects the tenth, paid the tenth [to Melchizedek] through Abraham, because when Melchizedek met Abraham, Levi was still in the body of his ancestor."

First of all, in Matthew 23:23 it does somewhat appear that Jesus himself taught that we should all tithe, for he told the Pharisees that they should have done both the tithing and the showing of justice, mercy, and faithfulness. And, as the reasoning goes, since Matthew is in the New Testament (and also since this was Jesus Himself speaking) that means that we are still required to tithe under the New Covenant.

It is very important to remember that until Jesus died on the cross there was no new covenant yet! At the "Last Supper" in Luke 22:20 Jesus said, "...This cup is the new covenant in my blood, which is poured out for you." It wasn't until Jesus poured out his blood on the cross, and then subsequently resurrected from the dead, that the New Covenant became operative. So it was right for Jesus to tell those Pharisees that they should have tithed, for they were still under the Old Covenant; and the Old Covenant required them to tithe.

Now Hebrews 7:1-10 basically draws a comparison between the Levite and Melchizedek, and the tithes that both received. Before the law was given by God to Moses, Abraham gave Melchizedek a tenth of the plunder. Some people have said that since tithing occurred before the law (since Abraham made a [one-time] gift of 10% of the plunder--and Abraham lived hundreds of years before the law was given through Moses) it must also happen after the law (during the period of grace under the New Covenant). I disagree. The freedom to tithe existed before the law, and it is the freedom to tithe that now exists after the law! Abraham didn't give exactly what the law would later require, for Abraham didn't give a tithe of grain, new wine, oil, fruit from the trees, animals, etc. He gave a tenth of plunder. The law never required the Israelites to give a tenth of the plunder.

Next, some people believe that Melchizedek is really Jesus. And since Melchizedek was receiving a tithe, then Jesus was really receiving the tithe. They assume that Hebrews 7 is talking about how the resurrected Jesus collects the tithe today. I am not debating whether or not Melchizedek is really Jesus. But Hebrews 7 is not talking anything about the resurrected Jesus collecting tithes. It is talking about one instance in which Abraham gave a tenth of his plunder to Melchizedek. God didn't even command Abraham to do this. He did it on his own initiative. So we must be careful not to use these verses as a means of commanding all Christians today to give 10% of their income. Not only do these verses not talk about the commandment to tithe to Melchizedek (Abraham did it of his own initiative), but the tithes that God did command the Israelites to give never consisted of money or income. And when people talk about tithing today, most mean tithing money.

So, then, let's leave behind the "letter" of the law--for the "letter kills" (2 Corinthians 3:6). But the Spirit of the law gives life! The "letter" of tithing is over!  But does the "Spirit" of tithing still exist? Absolutely!! And, "...where the Spirit of the Lord is, there is freedom."

So let's look at the "Spirit of tithing".  But before we move on to this I would like to restate some things. Firstly, tithing and giving are not the same thing. Biblically-speaking, tithing was just one type of giving. There were (and are today) many types of giving. Secondly, even though the biblical command to tithe has been removed, we are still commanded to give. We are commanded to love, and love gives of itself and of its possessions. So let's take a look at the "Spirit of tithing" rather than the "letter of tithing".

Let's start by looking at what the tithe was used for. It was used to feed widows. Perhaps God is saying that today Christians are weak in their care for widows. Maybe the "Spirit" of tithing is saying, "You need to take better care of the widows in your midst". 1 Timothy 5:3-16 give some guidelines of how to do this.

The tithe was also used to feed the fatherless. Perhaps the Spirit of tithing is saying, "You need to take better care of the fatherless in your midst." There are not only orphans (those who have no father or mother) who need cared for, but think of the children whose fathers have died. These children have a mother, but no father. These children are still fatherless. Maybe the Spirit of tithing is saying, "You need to take better care of the fatherless."

Strangers/aliens were also fed by the tithe. Perhaps the Spirit of tithing is saying, "You need to take better care of the stranger--the one who has moved here from another country and is still in a wandering mode."

Levites were also fed by the tithe. Who were the Levites?  They were the tribe of Israel that God chose to consecrate in place of every firstborn male in Israel. The Levite also had no inheritance of land in the promised land as did the other tribes. Levites were responsible for service at God's tabernacle and later on at God's temple (service which included intercessors, singers, gatekeepers, treasurers, bakers, etc.--1Chronicles 23-26). Levites were given the priesthood responsibilities for the nation of Israel. They also taught the nation God's law. Maybe the Spirit of tithing is saying, "You need to take better care of those people who have given themselves over to me in such a way that they don't have the same inheritance that you do." Maybe we need to be better caring for more full-time intercessors, worshipers, teachers, gatekeepers/watchmen, treasurers, etc..

The Israelites were to take a part of their tithe and consume it themselves as an act of celebrating God's goodness! Maybe the Spirit of tithing is saying, "You need to celebrate God's goodness more often." We might take our family out for a special dinner, or take our family and go do something for fun--all as part of celebrating God's goodness. Or if we don't have a family, we could do something ourselves to celebrate God's goodness. The key here is that the Israelites consumed a portion of the tithe themselves. And perhaps this is the point: it is not always selfish to spend money on yourself.  If you spend money on yourself, but you do it with God in mind, then have the freedom to enjoy it!

Another key concept of the tithe was it was "holy to the Lord". It belonged to God. We need to be careful of the ideology that states, "God still wants you to tithe to Him 10% of your income because this portion is holy and belongs to Him. You then can use the other 90% for whatever you want. But that first 10% belongs to Him." This is not the case today. We are in a partnership with the Lord. Everything we have (the whole 100%) belongs to God!

"He [Holy Spirit] will bring glory to me [Jesus] by taking from what is mine and making it known to you. All that belongs to the Father is mine."
John 16:14-15

"All I [Jesus] have is yours, and all you [Father] have is mine."
John 17:10

Through Jesus Christ our Lord, the covenant that we are now in says that everything we have belongs to God and everything He has belongs to us! So we can't say, "God's portion is the tithe, and we get to live off of the rest." No. The entire 100% of what we have belongs to the Lord! And the opposite is also true: everything God has belongs to us! We are not "owner's of nothing, and stewards of everything". We are in fact joint heirs (joint owners!) with Christ (Romans 8:17 Gal.4:7). Just as a husband and wife can jointly own a house--that is, the house belongs 100% to the husband and 100% to the wife--we must remember that we are in that type of covenant with the Lord. We too must say to our Father,

"All I have is yours, and all you have is mine."
John 17:10

So let us use our freedom to bring honor to the Lord. Let us each pursue God, His will, and His ways; and let us each live out our convictions without pointing a finger at another who does not do the same things with their freedom that we do with ours. Let us leave behind the "letter" of tithing as well as the letter of the law--for Jesus has set us free from them (Romans 7:6).

But maybe some of you reading this believe that God has told you to give 10% of your income; and for you to not tithe would be disobedience. I agree. But remember that this is a personal word to you from God. It does not apply to everyone else.

Also, be creative with the ways in which you give. When you see a need, meet the need directly yourself. The Israelites gave their tithe directly to the widow and fatherless. It wasn't given to the priests or Levites (who then in turn would have distributed it to widow and fatherless), but it was given directly to the widow and fatherless (especially through the storehouses). Let's walk in both freedom and obedience to God!

What is the "Spirit of tithing" saying to you?