Nobody can tithe today. They can give freewill offerings of more than 10% but that is not biblical tithing. TITHING IN A NUTSHELL by Russell Earl Kelly www.tithing-russkelly.com (see web site for all texts) November 6, 2008 1. Post-Calvary Christian giving principles in Second Corinthians are superior to tithing. (1) Giving is a "grace.” (2) Give yourself to God first. (3) Give yourself to knowing God’s will. (4) Give in response to Christ’s gift. (5) Give out of a sincere desire. (6) Do not give because of any commandment (8:8, 10; 9:7). (7) Give beyond your ability. (8) Give to produce equality. (9) Give joyfully (8:2). (10) Give because you are growing spiritually. (11) Give to continue growing spiritually. (12) Give because you are hearing the gospel preached. 2. Abraham's tithed in Genesis 14 in obedience to pagan tradition. (1) He did not "freely" give. (2) His was NOT a holy tithe from God’s holy land by God’s holy people under God’s holy Covenant. (3) His was only from pagan spoils of war required in many nations. (4) In Num. 31, God required 1% of spoils. (5) His tithe to his priest-king was a one-time event. (6) Not from his personal property. (7) Kept nothing for himself. (8) Is not quoted to endorse tithing. (9) Most commentaries explain 14:21 as pagan Arab tradition, it is contradictory to explain the 90% of 14:21 as pagan, while insisting the 10% of 14:20 was obedience to God’s will. (10) If Abraham were an example for Christians to give 10%, he should also be an example for Christians to give the other 90% to Satan, or to the king of Sodom! (11) As priests, neither Abraham nor Jacob had a Levitical priesthood to support; they probably left food for the poor at their altars. 3. Although money was common and essential for worship for over 1500 years, biblical tithes were always only food increased by God from inside Israel (Lev. 27:30, 32; see site for all 16 texts). 4. Since only farmers and herdsmen tithed, there was no minimum standard requirement for most. Tradesmen such as carpenters (Jesus), Peter (fishermen) and Paul (tentmakers) did not qualify as tithe-payers. The poor and Gentiles did not tithe. 5. Tithing was only commanded to national Israel under the terms of the Old Covenant. Tithing was never commanded to the Church after Calvary (Ex 19:5-6; Lev 27:34; Mal 4:4; Mt 23:23 matters of the law). 6. Those who received the first whole tithe did not minister atonement (Num. 18:21-24; Neh10:37b). Priests only received 1% (a tenth of the tithe) (Num 18:25-28; Neh 10:38). 7. In exchange for receiving tithes, both Levites and priests forfeited all rights to permanent land inheritance inside Israel (Num. 18:20-26). 8. Firstfruits are not the same as tithes. Firstfruits were a very small token offering (Deu 26:1-4; Neh 10:35-37; Num 18:13-17). Tithes were the tenth and not the best; only 1% of the tithes included the best (Lev. 27:32, 33). 9. There were 4 O.T. tithes: (1) Government taxes (1 Sam 8:14-17). (2) Levitical (Num. 18:21-28; Neh. 10:37-39). (3) Festival (Deu 12:1-19; 14:22-26). (3) Poor tithe every 3rd year (Deu 14:28-29; 26:12-13). 10. Tithes were often taxes used to support Levite [politicians (1 Chron, chap 23 to 26; esp 23:2-5; 26:29-32; 27:5). Tithes never supported mission work (Ex 23:32; Heb 7:12-18). 11. OT Levitical tithes were brought first to the Levitical cities and not to the Temple (Num 18; Neh 10:37-39; 2 Chron 31:15-19). Most Levites required tithes in their Levitical cities where 98% stayed (Num 35, Josh 20, 21). 12. Malachi 3 is the most abused tithing text in the Bible. (1) Malachi is OT and is never quoted in the New Covenant to validate tithing. (2) Tithes are still only food. (3) His audience reaffirmed the OT curses (Neh.10:28-29). (4) The blessings and curses of tithing are identical to and inseparable from those of the entire Mosaic Law (Deu 28:12, 23-24; Gal 3:10/Deu 27:26). (5) “You” in Malachi refers to the dishonest priests and not the people (1:6-14; 2:1-10; 2:13 to 3:1-5). (6) The “whole” tithe never went to the Temple! (Neh 10:37b). (7) The Levitical cities must be included in a correct interpretation. (8) The 24 courses of Levites and priests must be included. (9) The “storehouse” in the Temple was only several rooms (Neh 13:5, 9). (9) “Bring ye all the tithes into the storehouse” only makes contextual sense if it is only commanding dishonest priests to replace the tithes they had removed from it or had failed to bring to it. 13. The OT Temple and priesthood have been replaced by the priesthood of every believer. NT elders and pastors more closely resemble OT prophets who were not supported by tithes. 14. Tithing was not legalized as a church law until AD 777. If was not introduced as a local regional law until the 6th century. See any reputable encyclopedia. 15. NT giving principles are: freewill, sacrificial, generous, joyful, not by commandment or percentage and motivated by love for God and lost souls. From the book, Should the Church Teach Tithing? www.tithing-russkelly.com russell-kelly@att.net