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Tithes and Offerings during the Old Covenant under the Levitical and Aaronic priesthood:

By Evangelist Ron Davis, a minister of Christ

First, I thought it would be good to help you understand the reason why God chose the Hebrews out of all the peoples on earth to enter into this “Covenant” with, now called the “Old Covenant”. We see in Genesis chapters 12 and 13 where God called Abraham and made a promise to him (Genesis 12:1-3 and 13:14-17); God also made a covenant (agreement) with Abraham in Genesis 15:18-20, saying "To your descendants I have given this land, from the river of Egypt to the great river, the River Euphrates—19 the Kenites, the Kenezzites, the Kadmonites, 20 the Hittites, the Perizzites, the Rephaim, 21 the Amorites, the Canaanites, the Girgashites, and the Jebusites." This same covenant between God and Abraham was further expound upon in Genesis 17 where God says to Abraham then name Abram at age 99: 

  • Genesis 17
    The Sign of the Covenant
  • 1 When Abram was ninety-nine years old, the LORD appeared to Abram and said to him, "I am Almighty God; walk before Me and be blameless. 2 And I will make My covenant between Me and you, and will multiply you exceedingly." 3 Then Abram fell on his face, and God talked with him, saying: 4 "As for Me, behold, My covenant is with you, and you shall be a father of many nations. 5 No longer shall your name be called Abram, but your name shall be Abraham; for I have made you a father of many nations. 6 I will make you exceedingly fruitful; and I will make nations of you, and kings shall come from you. 7 And I will establish My covenant between Me and you and your descendants after you in their generations, for an everlasting covenant, to be God to you and your descendants after you. 8 Also I give to you and your descendants after you the land in which you are a stranger, all the land of Canaan, as an everlasting possession; and I will be their God." 9 And God said to Abraham: "As for you, you shall keep My covenant, you and your descendants after you throughout their generations. 10 This is My covenant which you shall keep, between Me and you and your descendants after you: Every male child among you shall be circumcised; 11 and you shall be circumcised in the flesh of your foreskins, and it shall be a sign of the covenant between Me and you. 12 He who is eight days old among you shall be circumcised, every male child in your generations, he who is born in your house or bought with money from any foreigner who is not your descendant. 13 He who is born in your house and he who is bought with your money must be circumcised, and My covenant shall be in your flesh for an everlasting covenant. 14 And the uncircumcised male child, who is not circumcised in the flesh of his foreskin, that person shall be cut off from his people; he has broken My covenant." 15 Then God said to Abraham, "As for Sarai your wife, you shall not call her name Sarai, but Sarah shall be her name. 16 And I will bless her and also give you a son by her; then I will bless her, and she shall be a mother of nations; kings of peoples shall be from her." 17 Then Abraham fell on his face and laughed, and said in his heart, "Shall a child be born to a man who is one hundred years old? And shall Sarah, who is ninety years old, bear a child?" 18 And Abraham said to God, "Oh, that Ishmael might live before You!" 19 Then God said: "No, Sarah your wife shall bear you a son, and you shall call his name Isaac; I will establish My covenant with him for an everlasting covenant, and with his descendants after him. 20 And as for Ishmael, I have heard you. Behold, I have blessed him, and will make him fruitful, and will multiply him exceedingly. He shall beget twelve princes, and I will make him a great nation. 21 But My covenant I will establish with Isaac, whom Sarah shall bear to you at this set time next year." 

Here in Genesis 17:5 God changes Abram name [which meant “exalted father”] to Abraham meaning “father of many nations” [more on this later]; and his wife name Sarai meaning “princess” was changed to Sarah meaning “mother of nations” (Gen. 17:15). God also tells Abraham what he and his descendants must do to maintain this covenant (agreement) between God and Abraham. Notice, in verse 10 where it says, “every male child… shall be circumcised”, and verse 11 where again it says, “circumcised in the flesh” [today under the “New Covenant” we are circumcised in the heart see Romans 2:28-29 and Colossians 2:11-12]. God then informs Abraham that He would establish His covenant with a son, called Isaac (God named Isaac before he was born - verse 19) whom God promised Abraham, Sarah would bear to him the next year [notice here in verse 17 that Abraham had a moment of unbelief in what God promised which is why God named the son of the promise, Isaac meaning “he laughs”. Abraham did what we, as Christians today at times have done, yet God is still able to fulfilled His promises and help our unbelief at the same time, as He did for Abraham (Romans 4:19-21)]. God says His covenant with Abraham will be established with Isaac (verse 21). This covenant that God made with Abraham was both physical and spiritual. In verse 8, God says, I give to you and your descendants after you the land in which you are a stranger, all the land of Canaan, as an everlasting possession”. And in verse 10-11, God speaks of every male child of Abraham’s descendants or any male foreigner who joins his household must be circumcised in the flesh of their foreskins, as a sign of the covenant between God and Abraham and his physical descendants. This covenant with Abraham the friend of God is why Jacob (Israel) was chosen by God to be His very own nation of peoples on this planet. As the prophet Isaiah says:

  • Isaiah 41
    8 "But you, Israel, are My servant, Jacob whom I have chosen, The descendants of Abraham My friend. 9 You whom I have taken from the ends of the earth, And called from its farthest regions, And said to you, "You are My servant, I have chosen you and have not cast you away: 
     

After making this covenant with Abraham, God confirmed this covenant with an oath in Genesis 22, where God tested Abraham. After Abraham obeyed God by intending to offer up his only son, Isaac, the son of the Promise as a burnt offering. God seeing that Abraham was about to slay his only son, the Angel of God called out to Abraham from heaven saying "11… Abraham, Abraham!"… 12… "Do not lay your hand on the lad, or do anything to him; for now I know that you fear God, since you have not withheld your son, your only son, from Me"… 15… Then the Angel of the LORD called to Abraham a second time out of heaven, 16 and said: "By Myself I have sworn, says the LORD, because you have done this thing, and have not withheld your son, your only son—17 blessing I will bless you, and multiplying I will multiply your descendants as the stars of the heaven and as the sand which is on the seashore; and your descendants shall possess the gate of their enemies. 18 In your seed all the nations of the earth shall be blessed, because you have obeyed My voice" (Genesis 22:11-18 NKJV). Here in these verses God gives us more details of the covenant with Abraham. When God first called Abraham in Genesis 12, He promised Abraham in him “all the families of the earth shall be blessed" (Genesis 12:3). And again here in Genesis 22, God promise Abraham that, “all the nations of the earth shall be blessed” (verse 18) in his “Seed” [this “Seed” was Christ Jesus our Lord and Savior – the spiritual part of the covenant, and how we today can receive these promises and blessings of Abraham given to him by God (see Galatians 3:15-17 more on this later)]. We see in the book of Hebrews that Abraham believed God would provide a sacrifice in Isaac stead and God did:  

  • Hebrews 11
    The Faith of the Patriarchs
    17
    By faith Abraham, when he was tested, offered up Isaac, and he who had received the promises offered up his only begotten son, 18 of whom it was said, "In Isaac your seed shall be called," 19 concluding that God was able to raise him up, even from the dead, from which he also received him in a figurative sense.
      

In Genesis 22:16, God says, "By Myself I have sworn, says the LORD”; this oath in which God swore to Abraham was carried out through Abraham’s grandson Jacob known spiritually as Israel because he prevailed against both man and God (Genesis 32:28). Israel’s (Jacob’s) twelve sons and his son Joseph two sons became the nation of Israel. In Genesis 25, Jacob was chose by God before he was born. God tells Rebekah that the two twin children in her womb were struggling in her body because they were two nations, two peoples, and “one people shall be stronger than the other, and the older shall serve the younger” (Genesis 25:22-23). Jacob in the womb was struggling with Esau even grabbing his heel as Esau came out first, giving Jacob his name, which means “heel holder or supplanter” (Genesis 25:25). We also see in Genesis 25 that “Isaac loved Esau” and “Rebekah loved Jacob” (verse 28). First, Jacob prevails against Esau in verses 29-34, where he persuaded Esau to sell his birthright for some red stew, giving Esau the nickname “Edom” which means “red” [the name Esau means “hairy”, he was a reddish hairy man, see Genesis 25:25, 27:11]. So Esau is said to have “despised his birthright” (Genesis 25:34), he rejected his right as firstborn believing his belly was more important than the rights of the firstborn. This is the first time Jacob prevailed over Esau.  

In Genesis 26, God tells Isaac why He will bless him and his descendants; saying to Isaac I will perform the oath which I swore to Abraham your father’ (Genesis 26:3). Informing Isaac that, “in your seed all the nations of the earth shall be blessed” (verse 4); and telling Isaac that He, the God of Isaac’s father Abraham will bless him (Isaac) and multiply his descendants for His servant Abraham's sake, remember this fact because even today under the “New Covenant” we are blessed through this promise to Abraham and his “Seed” (Genesis 26:24 and Galatians 3:15:17, 29). Isaac received the blessing and promise because Abraham obeyed the voice of God, as do we today. 

Now moving to Genesis 27, Jacob again prevails over Esau. Here, Jacob’s mother Rebekah persuaded him to deceive his father Isaac by pretending to be Esau his brother (Genesis 27:5-29). After Jacob steals Esau blessing, Esau shows up thinking he would be blessed by his father with the blessing he had despised earlier in Genesis 25:34. Isaac gave Esau the bad news in saying, "your brother came with deceit and has taken away your blessing" (Genesis 27:35). Jacob and his mother deceived his father Isaac because he had not known Esau despised his birthright [for Esau had previous sold his birthright to Jacob for a red stew, see Genesis 25:29-34]. Esau appears to have thought the blessing was separate from the birthright. For in Genesis 27:36, “Esau said, "Is he not rightly named Jacob? For he has supplanted me these two times. He took away my birthright, and now look, he has taken away my blessing!"”

Yet, this blessing belonged to the firstborn; and Esau had sold it to Jacob. After Jacob stole Esau’s blessing, Esau set his heart on killing Jacob when their father Isaac died, Genesis 25:41 says, “So Esau hated Jacob because of the blessing with which his father blessed him, and Esau said in his heart, "The days of mourning for my father are at hand; then I will kill my brother Jacob."” Jacob the supplanter prevailed over Esau because God chose Jacob over Esau, for it is said “Jacob I have loved, but Esau I have hated”; remember also God had already chosen Jacob over Esau in the womb of their mother Rebekah (Genesis 25:22-23 and Malachi 1:2-3). Esau rejected his birthright and the blessing that came with it, this is the reason why God chose Jacob over him (remember God knows the beginning to the end, meaning He already knew Esau would reject this blessing even before he was born – see Hebrews 12:16-17 below). 

  • Malachi 1
    Israel Beloved of God
    2 "I have loved you,"
    says the LORD. "Yet you say, "In what way have You loved us?' Was not Esau Jacob's brother?" Says the LORD. "Yet Jacob I have loved; 3 But Esau I have hated, And laid waste his mountains and his heritage For the jackals of the wilderness
    ." 
  •  
  • Romans 9
    10 And not only this, but when Rebecca also had conceived by one man, even by our father Isaac 11 (for the children not yet being born, nor having done any good or evil, that the purpose of God according to election might stand, not of works but of Him who calls), 12 it was said to her, "The older shall serve the younger." 13 As it is written, "Jacob I have loved, but Esau I have hated."
     
  •  
  • Hebrews 12
    15 looking carefully lest anyone fall short of the grace of God; lest any root of bitterness springing up cause trouble, and by this many become defiled; 16 lest there be any fornicator or profane person like Esau, who for one morsel of food sold his birthright. 17 For you know that afterward, when he wanted to inherit the blessing, he was rejected, for he found no place for repentance, though he sought it diligently with tears.

As we move to Genesis 35, we see God appearing to Jacob after He had returned him safely to the land of his father after he had fled from his brother Jacob [I spoke concerning this in the “Tithing before the Law” study where Jacob vowed to give a tithe of all that God gave him “if” God brought him back to his father land safely]. God gives the promise of Abraham to Jacob by saying, "I am God Almighty. Be fruitful and multiply; a nation and a company of nations shall proceed from you, and kings shall come from your body. The land which I gave Abraham and Isaac I give to you; and to your descendants after you I give this land" (Genesis 35:11-12). 

Jacob having received the promises of Abraham his grandfather in Genesis 48 passes these promises (the covenant God had sworn to give to Abraham’s descendants) to his grandsons by Joseph. Please note Jacob (called Israel) was the nation chosen by God as His very own, and Joseph’s sons received the promise given to Jacob by God in Genesis 35:11-12. Jacob in blessing the two sons of Joseph in Genesis 48 says, "God Almighty appeared to me at Luz in the land of Canaan and blessed me, 4 and said to me, "Behold, I will make you fruitful and multiply you, and I will make of you a multitude of people, and give this land to your descendants after you as an everlasting possession.' 5 And now your two sons, Ephraim and Manasseh, who were born to you in the land of Egypt before I came to you in Egypt, are mine; as Reuben and Simeon, they shall be mine. 6 Your offspring whom you beget after them shall be yours; they will be called by the name of their brothers in their inheritance” (verse 3-6).

Then Jacob asked Joseph “please bring” your (his) sons to him so he can “bless them” (Genesis 48:9).  After Joseph brought his sons to Jacob, Jacob (Israel) “stretched out his right hand and laid it on Ephraim's head, who was the younger, and his left hand on Manasseh's head, guiding his hands knowingly, for Manasseh was the firstborn” (verse 14) saying “God, before whom my fathers Abraham and Isaac walked, The God who has fed me all my life long to this day, The Angel who has redeemed me from all evil, Bless the lads; Let my name be named upon them, And the name of my fathers Abraham and Isaac; And let them grow into a multitude in the midst of the earth" (verse 15-16). Joseph seeing Israel’s right hand on the head of Ephraim tried to switch his hands saying to Israel that Manasseh was the firstborn; but Israel refused to remove his right hand from the head of Ephraim saying, "I know, my son, I know. He also shall become a people, and he also shall be great; but truly his younger brother shall be greater than he, and his descendants shall become a multitude of nations." So he blessed them that day, saying, "By you Israel will bless, saying, "May God make you as Ephraim and as Manasseh!"' And thus he set Ephraim before Manasseh” (verses 18-20).  

  • Psalm 105
    9 The covenant which He made with Abraham, And His oath to Isaac, 10 And confirmed it to Jacob for a statute, To Israel as an everlasting covenant, 11 Saying, "To you I will give the land of Canaan As the allotment of your inheritance,"
     
  •  
  • Psalm 135
  •  4 For the LORD has chosen Jacob for Himself, Israel for His special treasure. 
  •  
  • Psalm 147
    19 He declares His word to Jacob, His statutes and His judgments to Israel. 20 He has not dealt thus with any nation; And as for His judgments, they have not known them. Praise the LORD!
      

So, we see God choosing Israel (Jacob) as His very own people and nation, confirming His covenant with them, which He had made with Abraham (Psalm 105:9). The Hebrews (Israelites) whom God brought out of “the house of bondage” called Egypt (Deut. 7:6-11 below). They are said to be a special people chosen as God’s own in Deuteronomy 7 below, please take note below of verse 11 where it says, “you shall keep the commandment, the statutes, and the judgments which I command you today, to observe them”. Here God made the “Old Covenant” with this nation on earth “only” and this nation “only”, as it is said in verse 6 “above all the peoples on the face of the earth”, God chose Israel to keep His “Old Covenant”. These laws and commandments were required of this nation called Israel only, and those who joined themselves with this nation by becoming circumcised in the foreskin; no other nation on earth was chosen to keep this “Old Covenant”. Now, we know today that Israel failed their end of this covenant (agreement); and therefore, they were removed from the “Promise Land” because of their disobedience to the rules, regulations and commandment of the “Old Covenant”. 

  • Deuteronomy 7
    A Chosen People
    6 "For you are a holy people to the LORD your God;
    the LORD your God has chosen you to be a people for Himself, a special treasure above all the peoples on the face of the earth. 7 The LORD did not set His love on you nor choose you because you were more in number than any other people, for you were the least of all peoples; 8 but because the LORD loves you, and because He would keep the oath which He swore to your fathers, the LORD has brought you out with a mighty hand, and redeemed you from the house of bondage, from the hand of Pharaoh king of Egypt. 9 "Therefore know that the LORD your God, He is God, the faithful God who keeps covenant and mercy for a thousand generations with those who love Him and keep His commandments; 10 and He repays those who hate Him to their face, to destroy them. He will not be slack with him who hates Him; He will repay him to his face. 11 Therefore you shall keep the commandment, the statutes, and the judgments which I command you today, to observe them. 

Now, we know why God chose the nation of Hebrews called by the name Israel to make the “Old Covenant” with, and that these Israelites (the nation of Israel) were required to keep these laws to remain under this “Old Covenant”. We will now move to this covenant called the Old Covenant and the requirement to tithe and give offerings under it. God made this covenant with the people called Hebrews and Israelites (which included the mixed multitude of Exodus 12:38 and later those who joined Israel or Judah by becoming circumcised [see Exodus 12:48 and Numbers 15:15-16]), which made up those whom He brought out of Egypt by the hand of Moses. God chose these people because of the promises He had made and swore to Abraham His friend (Genesis 22:16, 26:3). Please take note here before we began discussing the command by God to tithed and give offerings at set times under the Old Covenant that God spoke to these Israelites and this nation of people only (not to the whole earth or other nations of people). The commandment, statutes and judgments required under the “Old Covenant” applied to Israel only [later the nation of Israel became two nations one called Israel and one called Judah which the scepter (law) remained because of God’s servant David – see Genesis 49:10; Numbers 24:17; 1 Kings 11:1-13, 34-35; 1 Kings 12:1-24; 1 Kings 14:1-18 and 2 Kings 8:18-19].  

Now, when I say these statutes, judgments and commandment under the “old Covenant” were for the Israelites only and not the other nations on earth; please do not let someone deceive you with smooth talk, saying what about the other commands given to Israel, do this mean we are not held accountable for them also (see 2 Peter 3:15-16)? To those deceivers I ask these questions, are we circumcised in the flesh or the heart today (Colossians 2:11 and Romans 2:28:29)? Are you willing to stone someone for committing adultery today (John 8:3-11)? Just as there were and are two Covenants, there are also two nations spiritual and physical, as well as both spiritual laws and physical laws, each having their place under the two Covenants God made with His people, which I discuss elsewhere on this site. These tithes and offerings laws applied to the nation God made them with under the Old Covenant, and not with the rest of the nations and peoples at that time. Nor were these tithes and offerings laws made with us, but with those who were the physical descendants of Abraham and those foreigners who joined Israel by becoming circumcised in the flesh. But when Christ came, He was nailed to the tree for all our sins, and at that time this “Old Covenant” with its rules and regulations were nailed to the tree (cross) also, meaning the end of this covenant with the nation of Israel and Judah (Colossians 2:13-17) [more on this later].

Now, let us move to Exodus 25 where God commands Moses to ask the children of Israel just before making the tabernacle to bring a freewill offering of the things needed to build a sanctuary that He, God “may dwell among them” (verse 8). This is the very first time in Scripture where God is recorded as asking for an offering from the people He had chosen as His very own nation of people, the people were still in the desert on the mountain of God, Mount Horeb (also called Sinai). Bringing us to this question, why did God require from everyone who was willing to give Him an offering (verse 2)? Well, there was a requirement for the offering; that is to build a sanctuary for God (a tabernacle and Tent of Meeting), for Him to dwell among them.  

  • Exodus 25
    Offerings for the Sanctuary 
  • 1 Then the LORD spoke to Moses, saying: 2 "Speak to the children of Israel, that they bring Me an offering. From everyone who gives it willingly with his heart you shall take My offering. 3 And this is the offering which you shall take from them: gold, silver, and bronze; 4 blue, purple, and scarlet thread, fine linen, and goats' hair; 5 ram skins dyed red, badger skins, and acacia wood; 6 oil for the light, and spices for the anointing oil and for the sweet incense; 7 onyx stones, and stones to be set in the ephod and in the breastplate. 8 And let them make Me a sanctuary, that I may dwell among them. 9 According to all that I show you, that is, the pattern of the tabernacle and the pattern of all its furnishings, just so you shall make it.  

Without this need to build a sanctuary for God to dwell in, there was no need to give a freewill offering. [Today, God dwell within our hearts, our bodies are God’s temple]. Next, we see the people only gave what was needed to accomplish this task of building this sanctuary for God, as the Holy Scripture says in: 

  • Exodus 36:2-7, “… Moses called Bezalel and Aholiab, and every gifted artisan in whose heart the LORD had put wisdom, everyone whose heart was stirred, to come and do the work. 3 And they received from Moses all the offering which the children of Israel had brought for the work of the service of making the sanctuary. So they continued bringing to him freewill offerings every morning. 4 Then all the craftsmen who were doing all the work of the sanctuary came, each from the work he was doing, 5 and they spoke to Moses, saying, "The people bring much more than enough for the service of the work which the LORD commanded us to do." 6 So Moses gave a commandment, and they caused it to be proclaimed throughout the camp, saying, "Let neither man nor woman do any more work for the offering of the sanctuary." And the people were restrained from bringing, 7 for the material they had was sufficient for all the work to be done--indeed too much.  

How many churches do you know will tell you do not give any more tithes and offerings for this year because we have enough for the minister and all our bills already? Please, note in verse 5 where it is said, "The people bring much more than enough for the service of the work which the LORD commanded us to do." Again, we see in verse 6, "Let neither man nor woman do any more work for the offering of the sanctuary." And the people were restrained from bringing, 7 for the material they had was sufficient for all the work to be done--indeed too much”. We see from these verses, which teaches us as Christians to give enough to completed the work, but do not over give to these gospel peddlers. The churches of this world should not be maintaining enormous bank accounts with your freewill offerings, yet how churches have large bank accounts today? 

Now, I say this because there are Scripture, which says to support the one who teaches the word, but there is no Scripture saying you must continue to give to churches when their expenses have been met (Matthew 10:5-10). And please remember under the New Covenant your body is God’s temple, whereby God dwells today in the believer heart (mind) [see John 14:16-18,23 and 1 Corinthians 3:16-17], and God never needed a place built by man to dwell in as the Holy Spirit says in Isaiah 66:1-2, “Heaven is My throne, and earth is My footstool. Where is the house that you will build Me? For all those things My hand has made, and all those things exist, says the LORD”; but the building of this physical tabernacle and Tent of Meeting, later becoming a temple was built for our learning and our understanding of those things which of but a shadow of the things in the heavenly realm (Col. 2:16-17 and Heb. 8:4-6). In Exodus 25, we have the first instance in the Scriptures where God asks for an “offering” from the people, nation of Israel, whom He called His own. Note, this offering was asked only of those who gave freely and “willingly with his heart” (Exodus 25:2). 

Back to Exodus 25, here are some very critical questions for those who hold the belief, and teaching others to believe this distortion of the Scriptures also that the people of God were tithing prior to this event. Now, if the people were already tithing regularly as these self-appointed ministers today claim that Abraham did; thereby, proving “as they say” tithing was in effect prior to the giving of the law of Moses (but the word of God do not say this nor was tithing required or commanded by God before the law of Moses), see “Tithing before the Law”. First, why did God have to ask for a freewill offering, if they were already required to tithe and give offerings? Next, if they were tithing why didn’t God just say along with their tithe, command the people who are willing to bring Me an freewill offering to build My sanctuary? [Think about what I am saying here]. Again, I say while these gospels peddlers claim this doctrine of men [claiming you must give them a tithe], they do not explain nor can they explain why no other references in the Holy Scriptures prior to the giving of the Law of Moses, mention anyone regularly tithing to anyone (if there was anyone to receive it for there were no priesthood before Moses); nor can they show any of the former men of God (or women for that matter) who were tithing prior to the Law of Moses. If they try to point to Jacob, then I say he did not tithe either; and the vow that he made to God in Genesis 28:20-22, he made it with an "if" God blessed him first and brought him back to his father house in peace. I don’t think any of these gospel peddlers will try to use Jacob’s example because they will have to explain why Jacob asked for a blessing before tithing; and explain to whom did Jacob give this tithe to when God fulfilled His promise to Jacob by bringing Jacob back to his father house safely. [See Genesis 33:10-11 where Jacob gave his brother Esau gifts which he had counted out, was this Jacob’s way of keeping his vow to give God a tenth of what He gave him? If so, this bring up more questions than these gospel peddlers wish to answer because Esau was never a priest. [See Eccl. 5:1-7 concerning making vows and not keeping them with God]. 

I say again, you must ask these questions, and think about what I am saying here? If Abraham tithed on his produce and livestock on a regular basis, then to whom did he give it to? If Jacob tithed then to whom did he give it to (there was no priesthood before the law of Moses)? Did he give the tithe to his uncle Laban while staying with him? Why is it not recorded in the Holy Scriptures that Isaac tithed or for that matter no other person of God is record as tithing prior to the Law of Moses? Would it not be important for God to show these men and women tithing before the Law, so we would not have confusion about who tithed before the Old Covenant (1 Cor. 14:33 and James 3:16)? If God commanded the people of Israel, who had land and livestock to tithe to maintain the tabernacle and later the temple of God then what would Abraham and all the other men of God tithe to maintain; if what these gospel peddlers today claim about tithing was true? I mean yes, prior to the Law of Moses, Abraham gave to the Priest of the Most High, Melchizedek; but this was a one time thing (nowhere does it say he gave regularly nor do it imply this), and it was not even Abraham’s goods and livestock he gave from but what he had captured in battle. And to whom did Isaac, Jacob, Job and all the other men (women) of God prior to Moses give a tithed to, who represented God to receive the tithe? Would it not be important for God to point to whom to give the tithe to before the Law of Moses (Hebrews 7:5)? You see how many strange questions we must answer when we entertain this twisted view of the Holy Scriptures. Now, I say again under the New Covenant tithing is only a tradition of men, a doctrine of Satan and his followers, used by those who wish to gain financial from the word of God. These gospel peddlers cannot point to any Scripture where God commanded anyone to tithe prior to the Law of Moses. God never said to the people of God to give tithes to anyone until He set-up the priesthood under the law of Moses; and then God only commanded the land and livestock owners to tithe (those who had the means to tithe) not the poor and needy nor the widows. 

The New Testament or new covenant reminds us that the old covenant and its ordinances and regulations were only shadows of the things to come under the “New Covenant” and the age to come (the things in heaven): 

  • Colossians 2
    16 So let no one judge you in food or in drink, or regarding a festival or a new moon or sabbaths, 17 which are a shadow of things to come, but the substance is of Christ. 
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  • Hebrews 8
    4 For if He were on earth, He would not be a priest, since there are priests who offer the gifts according to the law; 5 who serve the copy and shadow of the heavenly things, as Moses was divinely instructed when he was about to make the tabernacle. For He said, "See that you make all things according to the pattern shown you on the mountain." 6 But now He has obtained a more excellent ministry, inasmuch as He is also Mediator of a better covenant, which was established on better promises.
     

Throughout this study I want you to ask yourself questions and ponder these things which I speak of, and hold to those things which are good and true for the Holy Spirit shall teach you all things as you humble yourselves to God my Father and His Christ Jesus. Remember also that what we learn and see under the old covenant concerning rules and regulations are only a shadow of the heavenly things of God and His Christ. Those who were under the Old Covenant were serving the copy and not the true and “better covenant, which was established on better promises” (Hebrews 8:6). God under the Old Covenant only accepted as His own those who were actual descendants of Abraham and those who joined his household by becoming physically circumcised in the flesh; but the New Covenant is open to all who accept the calling of God. For many are called, however only a few are chosen (those who accept the call and remain faithful) in this present evil age (Matthew 20:16 and Matthew 22:13-14).  Remember, what Mary, Jesus’ mother did when she heard things she did not fully understand at the time, in Luke 2:18-19 its said “… all those who heard it marveled at those things which were told them by the shepherds. 19 But Mary kept all these things and pondered them in her heart”. 

In Exodus 25, God called for an offering to build a sanctuary that He may dwell among the Israelites, His own nation, which He called out of the earth because of the promises and oath He made to His servant and friend Abraham. Next, God in Exodus 40 (listed below) called Aaron and his sons to minister to Him as priests. Then “the tabernacle was raised up” after two years of the Israelites building it in the wilderness (verse 17). Here we have another need coming out of the building of the tabernacle. For once the tabernacle was completed it need upkeep and someone to keep it up, this required the need for tithes and offerings to maintain this tabernacle of God and support for those called to serve in it. Therefore, God commanded Moses to anoint Aaron and his sons as priests for an “everlasting priesthood” in their generations (verse 15). 

  • Exodus 40
    12
    "Then you shall bring Aaron and his sons to the door of the tabernacle of meeting and wash them with water. 13 You shall put the holy garments on Aaron, and anoint him and consecrate him, that he may minister to Me as priest. 14 And you shall bring his sons and clothe them with tunics. 15 You shall anoint them, as you anointed their father, that they may minister to Me as priests; for their anointing shall surely be an everlasting priesthood throughout their generations." 16 Thus Moses did; according to all that the LORD had commanded him, so he did. 17 And it came to pass in the first month of the second year, on the first day of the month, that the tabernacle was raised up.  

Moses anointed the sons of Aaron for "an everlasting priesthood throughout their generations". "The tabernacle was raised up”,"… in the first month of the second year, on the first day of the month"; prior to this God had always asked for a freewill (all who were able and willing) offering from the people. However, the physical tabernacle (and later a temple) required maintenance, upkeep and there were requirements to sacrifice at the altar. So, now God required that the people who had the means to support the tabernacle and support those who were required to take care of the needs of the tabernacle (the Levites), and those who were required to make sacrifices for the people (the sons of Aaron, the priests). What God was doing when He required the people of Israel (those with the means) to pay tithes to maintain the upkeep of the tabernacle was the same as paying taxes to a government (remember the Israelites had just become a nation, and did not have a human king yet - God was their King). This tithe, a tenth was a tax on those with the means to pay it. 

Note, today we do not have a physical tabernacle or temple to maintain, but we have a spiritual temple, which are our body. God and His Christ have made their home in our minds (hearts) that we may be living sacrifices to Him (John 14:23 and Romans 12:1-2); therefore, when you submit your life to doing God's will, doing good and "remembering the poor" (Galatians 2:1-10), you have fulfilled your part in supporting the temple of God under the “New Covenant” [more on this later]. But, for now we will continue to examine tithing during the Old Covenant (the Contract) between God and His people, the physical nation of Israel (the house of Judah and the house of Israel). 

As we see in 1 Samuel 8 below, kings of the ancient world had and would demand tithes of the people for the upkeep of their government. This tenth must have been a common amount given to kings during this period because Abraham and Jacob both used this amount when determining how much to give as a freewill offering. 

[Note also, we can study the story of Joseph and see how much he demanded from the people during the famine of Egypt. For example, in Genesis 41:34, Joseph advised the Pharaoh to collect one-fifth of the produce from the people in the seven years of plenty (remember afterwards Joseph sold this produce back to the people during the famine)]. 

Later on under the Old Covenant when the people of Israel decided, that they did not want God to rule over them as their King anymore. God told Samuel to tell them what a king would do to them, that is the king would demand the best of their people, grain, livestock and all that he needed for his household and his servants. God also said this human king would require the people to pay his household a tenth (10%) of their grain and livestock.  

So, if you ask me these gospel peddlers today who demand that you give them tithes of all your earnings. They are just like those kings that Israel cried out for God to give them to rule over them, and collect first fruits and a tenth of their produce and livestock. For both the peddlers of God’s word and the kings of this world have demanded, that the people give them a tenth of their earnings, and the people today feel compelled to give their earnings to these gospel peddlers. As it is written in: 

  • 1 Samuel 8: “10 So Samuel told all the words of the LORD to the people who asked him for a king. 11 And he said, "This will be the behavior of the king who will reign over you… 14 … he will take the best of your fields, your vineyards, and your olive groves, and give them to his servants. 15 He will take a tenth of your grain and your vintage, and give it to his officers and servants. 16 And he will take your male servants, your female servants, your finest young men, and your donkeys, and put them to his work. 17 He will take a tenth of your sheep. And you will be his servants”. 

Moving back to the requirement to maintain the tabernacle and Tent of Meeting, below in Numbers 18 God gives the Priests charge of His offerings and gifts to offering sacrifices for the people. The priesthood was given a tenth of the tithe (verses 26-28), and the Levites were given charge to collect the tithes from the people. 

  • Numbers 18
  • Offerings for Support of the Priests
    8
    And the LORD spoke to Aaron: "Here, I Myself have also given you charge of My heave offerings, all the holy gifts of the children of Israel; I have given them as a portion to you and your sons, as an ordinance forever. 9 This shall be yours of the most holy things reserved from the fire: every offering of theirs, every grain offering and every sin offering and every trespass offering which they render to Me, shall be most holy for you and your sons. 10 In a most holy place you shall eat it; every male shall eat it. It shall be holy to you.
    The Tithe of the Levites
    25
    Then the LORD spoke to Moses, saying, 26 "Speak thus to the Levites, and say to them: "When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the LORD, a tenth of the tithe. 27And your heave offering shall be reckoned to you as though it were the grain of the threshing floor and as the fullness of the winepress. 28 Thus you shall also offer a heave offering to the LORD from all your tithes which you receive from the children of Israel, and you shall give the LORD's heave offering from it to Aaron the priest. 29 Of all your gifts you shall offer up every heave offering due to the LORD, from all the best of them, the consecrated part of them.' 30 Therefore you shall say to them: "When you have lifted up the best of it, then the rest shall be accounted to the Levites as the produce of the threshing floor and as the produce of the winepress. 31 You may eat it in any place, you and your households, for it is your reward for your work in the tabernacle of meeting. 32 And you shall bear no sin because of it, when you have lifted up the best of it. But you shall not profane the holy gifts of the children of Israel, lest you die."'
     

Note here in verses 9 and 10, the priests are given every offering of Israel: “every grain offering and every sin offering and every trespass offering” to eat in a most holy place. [Please note only the males “every male shall eat it” (verse 10), no women - here God makes a distinction between men and women - just as Adam was responsible for Eve, more on this later]. God chose the priesthood of Aaron's sons to eat His offerings from the people - they represented God on this earth to receive these offerings (Hebrews 7:5). No one else on earth could receive this offering or eat it else they would die. Then God required the Levites to give the priests of Aaron a tithe of their tithe that they received from the people - the best of tithe was to be eaten anywhere by the priests and their whole household only (Numbers 18:26-31).  

Now, moving to Deuteronomy chapters 12 and 14 we find that God gives further instructions concerning offerings and tithing of the people. Please notice here, in Deuteronomy 12:6-12 God required heave offerings, burnt offerings and firstborn offerings, as well as tithes from the people.  

  • Deuteronomy 12
    A Prescribed Place of Worship
    Only One Place of Worship
    1
    "These are the statutes and judgments which you shall be careful to observe in the land which the LORD God of your fathers is giving you to possess, all the days that you live on the earth. 2 You shall utterly destroy all the places where the nations which you shall dispossess served their gods, on the high mountains and on the hills and under every green tree. 3 And you shall destroy their altars, break their sacred pillars, and burn their wooden images with fire; you shall cut down the carved images of their gods and destroy their names from that place. 4 You shall not worship the LORD your God with such things. 5 "But you shall seek the place where the LORD your God chooses, out of all your tribes, to put His name for His dwelling place; and there you shall go. 6 There you shall take your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, your vowed offerings, your freewill offerings, and the firstborn of your herds and flocks. 7 And there you shall eat before the LORD your God, and you shall rejoice in all to which you have put your hand, you and your households, in which the LORD your God has blessed you. 8 "You shall not at all do as we are doing here today--every man doing whatever is right in his own eyes-- 9 for as yet you have not come to the rest and the inheritance which the LORD your God is giving you. 10 But when you cross over the Jordan and dwell in the land which the LORD your God is giving you to inherit, and He gives you rest from all your enemies round about, so that you dwell in safety, 11 then there will be the place where the LORD your God chooses to make His name abide. There you shall bring all that I command you: your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, and all your choice offerings which you vow to the LORD. 12 And you shall rejoice before the LORD your God, you and your sons and your daughters, your male and female servants, and the Levite who is within your gates, since he has no portion nor inheritance with you.
      

In Deuteronomy 14 below, the people were required to tithe on “all the increase of” (verse 22) of their grain. Also, please note here in verse 28 the tithe “at the end of every third year” were to be eaten by the “stranger and the fatherless and the widow” that they may be satisfied. This commandment to share the whole tithe in the third year with the poor and needy is left out when these gospel peddlers who claim to represent God to receive your monies. I wonder why? Because these thieves, those who are peddling the word of God for your money (2 Cor. 2:17), these “gospel peddlers” wish to consume your tithes themselves, and give the poor handouts at certain times of the year.  

  • Deuteronomy 14
    Tithing Principles
    22 "You shall truly tithe all the increase of your grain that the field produces year by year.
    23 And you shall eat before the LORD your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the LORD your God always.