New Covenant giving is: freewill, sacrificial, generous, joyful, regular and motivated by love for God, fellow Christians and lost souls. Do not burden or curse God's poor who struggle to feed and shelter their family.

Now, Should the Church Teach Tithing? Here is a Theologian's Conclusions about a Taboo Doctrine.

If you have any questions and comments after reading this article, you are always welcome. Russ Kelly is eager to engage in serious dialog about biblical tithing. In Kelly's opinion, Tithe is a shackle that was added from the Old Covenant Law, it is hindering the Church from a spiritual awakening.

May love for Christ, His Word, His Church, His children and lost souls coupled with strong integrity, honesty and selflessness motivate everything we do.


True biblical holy tithes were always only food from the holy land and herds of Israelites who lived inside God’s holy land, the boundary of Israel. They were the tenth of crops after the full harvest (not the best); they were the tenth increase of clean animals (not the best) (Lev. 27:30-34).

Common sense demands that, if one is going to quote Leviticus, Deuteronomy, Malachi and Matthew to teach tithing, then one should use the exact definition used by Moses, Nehemiah, Malachi and Jesus. Yes, the basic word tithe means tenth. However in God’s Word tithe does not stand alone; its meaning is very limited. 

Although money existed before tithing, the source of God's holy tithe for over 1500 years [Moses to Jesus; Leviticus to Luke] was never money (Mal. 3:10; Mt 23:23). The increase was not from man’s hand or ability; the increase was from what God Himself miraculously produced from His own holy land. No holy tithes could come from non-food items, from Gentiles or from unclean pagan lands. 

There are 16 verses from 11 chapters and 8 books from Leviticus 27 to Luke 11 which describe the contents of the holy tithe. And those contents never included money, silver, gold or anything other than food from inside Israel! Yet the incorrect definition of tithe as “the first tenth of income” is the greatest error being preached about tithing today! Lev 27:30, 32; Numb 18:27-28; Deut 12:17; 14:22-23; 26:12; 2 Chron 31:5-6; Neh 10:37; 13:5; Mal 3:10-11; Matt 23:23; Luke 11:42. In order to be honest tithe-teachers must honestly use the biblical definition of the holy tithe.


Money were never tithed, although money in the form of gold and silver existed in the Bible and was essential for sanctuary/temple worship, money was never included in any of the 16 descriptions of the holy tithe.

According to Jesus' literal words, money with the image of Caesar (civil government) or the unholy language (such as English) could not be used for Temple worship and must only be "rendered unto Caesar" (Mark 12:17).

One argument to support non-food tithing is that money was not universally available and barter from food was used for money. That argument misses the point! While it is undeniable that food was also used for barter, it is also undeniable that money was never used for tithing.

Genesis alone contains the word money in 32 texts and the word occurs 44 times before the holy tithe is described in Leviticus 27:30-34. The words jewelry, gold, silver and shekel also appear often from Genesis to Deuteronomy. 

Abram was very rich in silver and gold (Gen 13:2); money in the form of silver shekels paid for slaves (Gen 17:12+); Abimelech gave Abraham 1000 pieces of silver (Gen 20:16); Abraham paid 400 pieces of silver for land (Gen 23:9-16); Joseph was sold for silver pieces (Gen 37:28); slaves bought freedom (Lev 25:47-53). Court fines (Ex 21 all; 22 all), sanctuary dues (Ex 30:12+), vows (Lev 27:3-7), poll taxes (Numb 3:47+), alcoholic drinks (Deut 14:26) and marriage dowries (Deut 22:29) included money. 

Joseph gave Benjamin 300 pieces of silver (Gen 45:22). In Genesis 47:15-17, food was used for barter only after money had been spent. Banking and usury laws exist in Leviticus even before tithing. Therefore money was common. Yet, from God’s inspired Word, the holy contents from Leviticus to Luke never include money from non-food products and trades. Pagan money with pagan images could not be brought into the temple as offerings.


Abram’s tithe (Gen 14:18-20) to Melchizedek and Jacob’s freewill vow (Gen 28:20-22) were from pagan sources and would not have been accepted by Moses, Malachi or Jesus as holy tithes.

Many reputable books document the existence of spoils of war tithing from Babylon to Egypt before Abraham’s time. For the following reasons, Abram’s (not yet Abraham; 17:5) pre-circumcision tithe in Genesis 14:20 cannot be used as an example for Christians to tithe. 

(1) The Bible does not say “why” Abram tithed pagan spoils of war or that he freely gave his pagan-source tithe. 

(2) Abram’s gift was NOT (a) a holy tithe (b) from inside God’s holy land (c) miraculously increased by God’s hand (d) gathered by God’s holy people (e) under God’s holy Old Covenant. 

(3) Abram’s tithe was clearly only from pagan spoils of war [Sodom] and was required in many nations as the law of the land. It was not the same as the holy tithe reference by Moses, Nehemiah, Malachi and Jesus. 

(4) In Numbers 31:21-31, God’s Law only required 1% of spoils of war as an ordinance. Therefore if the Law had existed in Abram’s time, he would have only given 1%. 

(5) Abram’s tithe to the priest-king Melchizedek was a one-time recorded event; it is never mentioned under the Law.. 

(6) Abram’s tithe was not from his previously-owned personal property; we are not told that he tithed anything from what he previously owned. 

(7) Abram’s (ignored) example was to keep nothing for himself; he gave everything back. 

(8) Abram’s tithe is not quoted anywhere in the Bible to endorse tithing from Israel or by the church. Why not if it were so all-important to merit mention almost weekly? 

(9) Genesis 14, verse 21, is the key text. Since most commentaries explain verse 21 as an example of pagan Arab law, it is contradictory to explain the 90% of verse 21 as pagan, while insisting that the 10% of verse 20 was obedience to God’s will. 

(10) Abram gave the 90% to the King of Sodom. Would it not have been better to give it all to Melchizedek? If Abraham is an example for Christians to give 10% to God, then should he also be an example for Christians to give the other 90% to Satan, or to the king of Sodom? 

(11) As priests themselves, neither Abraham nor Jacob had a Levitical priesthood to support. Their tithes were probably for the poor at their altars to Yahweh.


Even though it is true that “God owns everything” (Psalm 24:1), that does not prove that God expects tithes from all believers. Psalm 24:1 actually proves that tithes were limited and not universal. It proves that God did not consider all land on earth to be holy and capable of producing holy tithes. Otherwise God would have accepted food from outside Israel as holy tithes; He did not!

Yes, “God owns everything” but He only received tithes under the Old Covenant Law from food He increased from within His HOLY land of Israel! That is the biblical fact! Tithes were never merchandise, gold, silver or precious stones. If God had expected all Israelites to tithe in the Old Testament time, such would not be true.


Tithing was not a minimum requirement from all Israelites. Tithe-advocates teach that Christians must begin their level of giving at a minimum of the first 10% of total increase. They erroneously teach that 10% was the least required from Old Covenant Hebrews and, therefore, the New Covenant believer must begin there. 

This is wrong because tithes could only come from the HOLY increase of food from inside God’s HOLY land. There was no minimal beginning point of giving for Hebrews who worked non-food trades and crafts and for those living outside Israel; there was no minimum precedent for comparison. Carpenters like Jesus did not qualify; tentmakers outside of Israel did not qualify.


 The purpose of the first tithe was (1) to replace the loss of any inheritance or portion of Israel’s wealth in the land and (2) to pay Levites and priests for their labor in the sanctuary and temple.

Numb 18:20 And the LORD spoke to Aaron, You shall have no inheritance in their land; neither shall you have any part among them: I am your part and your inheritance among the children of Israel.

Levites and priests were to have no inheritance “in the land” (not “of the land”). That meant they were neither to inherit land nor to inherit anything else from any other source. “Neither have any part among them” meant they were not to share in the wealth of other Israelites. That explains why Levites are first in line among the poor in Deuteronomy 14:29. In other words, they were expected to remain among the poor and humble. See comments on the third tithe.

Tithe-advocates totally ignore the clear declared purpose in the tithing statute/ordinance of Numbers 18 and keep repeating their devised purpose that the tithe is to “acknowledge God’s ownership of everything.” Though their supplanted purpose may sound good, it is not biblical. Few, if any, tithing sermons are preached from Numbers 18:20-29.


The tithe of Leviticus 27:30-34 and Numbers 18:20-29 was very different from the modern teaching of tithing. It was divided into two categories. The first whole 10% did not go to the priests who ministered at the altar (Numb 18:20-24; Neh. 10:37b). Instead it went to the Levite-servants to the priests who functioned as bakers, singers, musicians, guards, animal skinners, janitors, builders, craftsmen and treasurers in the sanctuary/temple. King David also used them as judges, rulers and politicians (Numbers 3; 1st Chronicles, chapters 23 to 26). This is certainly not taught today as it seriously changes modern tithing concepts.

According to Numbers 18:25-28 and Nehemiah 10:38, the Levites, in turn, gave their best tenth of their tenth (1%) to the priests who ministered at the altar. God was their unique inheritance and their unique part. The tithe ended there; priests did not tithe. For obvious reasons, this is also not taught today. While priests were not commanded to tithe, they were evidently expected to give freewill vow offerings (Malachi 1:7-14). The main income of priests was not from tithes; it was from freewill offerings (Numbers 18 all; Nehemiah 10:35-38). Today all believers are priests (1 Peter 2:9-10; Rev 5:10) and priests did not tithe. This fact should have a profound impact on post Calvary giving principles.

Also, tithe-advocates do not include Leviticus 27:34 in their sermons, “These are the commandments, which the LORD commanded Moses for the children of Israel in Mount Sinai.” They only preach from their greatly distorted versions of 27:30-33. It is obvious why they omit 27:34 from its context of 27:30-33. It limits the tithe of Moses, Nehemiah, Malachi and Jesus to Old Covenant Israel.


God forbade Levites and priests who received the first whole tithe from owning property in his land or receiving any other inheritances. He also forbade them from sharing wealth with other Hebrews (“no portion among them”). This Bible fact is found an amazing 12 times in (Numb 18:20, 26; Deut 10:9; 12:12; 14:27, 29; 18:1; Josh 13:14, 33; 14:3; 18:7; Eze 44:28). Evidently God meant what He said to repeat it so often! If gospel workers want to preach tithing principles, this one should definitely be included! Even if tithes were New Covenant they would first go to the deacons, singers, musicians and builders who vaguely correspond to Old Covenant Levites and the minister would only get a tenth of their tithe.


The phrases, It is Holy to the LORD and It is Most Holy to the LORD do not make tithing an eternal moral principle. An eternal moral principle is one that is known by nature and conscience (Rom 18:1-20; 2:14-16; John 1:9). It does not require special revelation. Giving, worship-rest and 9 of the Ten Commandments are eternal moral principles because they are written in the heart; how much to give and which day to worship are not. 

Both the holy and most-holy phrases are very common in Leviticus. However, except for modern tithing, almost every other use of them has long ago been discarded by Christians. These phrases are used to describe all the festivals, the sacrificial offerings, the clean foods, the old covenant priests and the old covenant sanctuary. Especially read verses 28 and 29 in chapter 27. 

While the tithe of the tithe (1%) which was given to the priests was the best of what the Levites received, the tithe which the Levites received was only one tenth and was not even the best (Lev 27:33). Yet most tithe-teachers refer to the tithe as the best and first ten per cent.


Old Covenant Hebrews were clearly expected to bring a second tithe at their three annual feasts, or festivals (Deut. 12:6-7; 14:23). Distinct from the first tithe which was only for Levites and priests, this was to be eaten by all in the streets of Jerusalem. It did not go to the temple; its purpose was “that you may learn to fear the LORD always.” The first-born of the herds was in addition to this tithe (proof that first and tenth were different). This meant that the tithe was at least 20% instead of 10%. Yet most tithe-advocates do not teach 20% tithing.


Old Covenant Hebrews were also commanded to keep a third tithe at home in their cities every third year (Deut. 14:28-29). This was an extra subsidy for Levites who were expected to be first in line among the poor (14:29). This meant a total tithe of around 23% instead of 10% (plus another 10% government tax (1 Sam. 8:14-17). Some teach that this replaced the 2nd festival tithe every third year. However, if this were true, there would be no food for the three yearly festivals. Again, it is obvious why this is not taught today.

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