What Does the Bible Really Teach?
A short study by Henry G. Sheppard
What does God say?
You cannot ‘give’
to God. As the Creator and Sustainer of the universe, He already owns everything.
Your life — the very beating of your heart — is itself a gift from God.
The earth is
the Lord’s, and every thing in it, the world, and all who live in it…
Hear, O my people,
and I will speak, O Israel, and I will testify against you: I am God, your
God, I do not rebuke you for your sacrifices or your burnt offerings, which
are ever before me. I have no need of a bull from your stall or of
goats from your pens, for every animal of the forest is mine, and the cattle
on a thousand hills. I know every bird in the mountains, and the creatures
of the field are mine. If I were hungry I would not tell you,
for the world is mine, and all that is in it (Psalm 50:7-12).
is mine and the gold is mine,’ declares the Lord Almighty (Haggai 2:8).
“Who has ever
given to God, that God should repay him?” (Romans 11:35).
question is given no answer, because the answer is obvious. You cannot
give to God with any expectation that God will end up being in debt to
you. There is a law of sowing and reaping and there are rewards for
good works. But, contrary to the teachings of the prosperity crowd, you
cannot act so as to place God in your debt. God created the universe.
He sustains it by the word of His power. He doesn’t need your money, and
He doesn’t want your money. What God wants is you, and He wants
you with a right attitude.
The tithing teachers
try to prove that tithing was required by God long before He gave the Law
to Moses. In the following section we will consider their favourite passages
king of Salem brought out bread and wine. He was priest of God Most High,
and he blessed Abram saying, “Blessed be Abram by God Most High, Creator
of heaven and earth. And blessed be God Most High, who delivered your enemies
into your hand.” Then Abram gave him a tenth of everything (Genesis
“See,” they say,
“tithing was a necessary practice way back in the days of Abraham.”
But read the context which, in this case, is the entire chapter.
The first thing you find is that the “everything” in question did not belong
to Abram. It was the property of other people, including Abram’s nephew,
Lot, who had been captured by the armies of several kings. Abram
and a small group of his servants had gone to battle against these great
armies and — against all reasonable expectations — had won. Melchizadek
recognised that God had granted this miraculous victory (v.20). Notice
Abram’s statements in verses 22-24. He owned none of the property in question
before the battle and, although entitled to the spoils as the victor, he
refused to take any of it: “I will accept nothing belonging to you…”
Abram gave away ten per cent of other people’s stuff, in a representative
act of thanksgiving to God on behalf of some people who had been miraculously
rescued from a life of slavery. This was a once-only event. It has
nothing to do with the now common teaching that you should give ten per
cent of your gross weekly income to a group of professional religious leaders.
If such people insist that you follow the example of Abram in Genesis 14,
you should go to their homes and take ten per cent of their property
and give it away.
Then Jacob made
a vow, saying, “If God will be with me and will watch over me on this journey
I am taking and will give me food to eat and clothes to wear so that I
return safely to my father’s house, then the Lord will be my God and this
stone that I have set up as a pillar will be God’s house, and of all that
you give me I will give you a tenth” (Genesis 28:20-22).
“See,” they say,
“tithing was a necessary practice way back in the days of Jacob, long before
the Law was given.”
But read exactly
what Jacob said in Genesis 28:20-22.
1. He made a vow,
a promise (and there is no record in the Bible that he ever kept that promise.)
2. It was a conditional
promise. Notice the five conditions:
IF God will
be with me;
IF God will
watch over me;
IF God will
give me food to eat;
IF God will
give me clothes to wear; and
IF I return
safely to my father’s house
happen until some twenty years later…),
only then, can God have 10% of whatever He gives me.
If that is “tithing”,
feel free to make a list of everything you want from God and — once you
have received it all — start making your once-every-twenty-year payments.
In the meantime, on the basis of Genesis 28, you don’t owe your religious
leaders a solitary cent.
What was the purpose of tithing in the Old Testament?
There were four
tithes in the Old Testament.
1. The people
paid a general tithe to the Levites
“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” (Numbers 18:21).
All the tribes
of Israel, except the Levites, had a designated geographical area as their
“inheritance”. But the Levites — in return for their work within the nation
— received income tax of 10% from the rest of the population.
The Levites functioned
• the Health Inspectors,
• the Police,
• the Justice
• the Education
To put it simply,
the Levites were the Public Service in Israel, and they were supported
by a system of income tax called “tithes”.
2. The Levites
paid a tithe of the general tithe to the priests
The Lord said
to Moses, “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…to Aaron the priest…’” (Numbers
All the priests
were Levites, but not all Levites were priests. The priestly caste were
descended from Aaron and they had specific responsibilities related to
the Temple worship. The second tithe guaranteed the financial security
of the priests, and thereby protected the Temple system.
3. The people
kept a tithe to pay for their annual pilgrimage to Jerusalem
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 (Deuteronomy 14:22-26).
The people of Israel
were required to assemble three times a year at Jerusalem (as the place
chosen by the Lord) for the major feasts. This was meant to be a
time of rejoicing and the Lord ensured that everybody had sufficient resources
available to enable them to fully enter into the rejoicing by commanding
that they set aside 10% of their annual income for that purpose.
Notice the next verse (27), “And do not neglect the Levites…” This
was a reference to the first tithe. In other words, the third tithe — for
the annual feasts — was not to be confused with the separate and distinct
general tithe for the Levites.
4. The people
paid a tithe for the poor, the orphans and the widows
At the end of
every third year you shall bring out all the tithe of your produce in that
year, and shall deposit it in your town. And the Levite, because he has
no portion or inheritance among you, and the alien, the orphan and the
widow who are in your town, shall come and eat and be satisfied, in order
that the Lord your God may bless you in all the work of your hand which
you do (Deuteronomy 14:28-29).
This tithe went
to the poor, the widows and the orphans. In Australia that is called “Social
Security”. It was payable once every three years, which equals one-third
of a tenth annually. These tithes were not ‘gifts’, they were taxes.
The total tithes paid by the Israelites were 23.3% of their total income,
about the same as what the average Australian pays today in income tax.
Tax to whom
tax is due…
Render to all
what is due to them: tax to whom tax is due; custom to whom custom; fear
to whom fear; honour to whom honour (Romans 13:7).
As we move into
the New Testament, we find that nothing has changed. We still pay taxes
to finance the Public Service and the Social Security system.
Bring the whole
“Bring the whole
tithe into the storehouse, so that there may be food in My house,
and test Me now in this,” says the Lord of hosts, “if I will not open for
you the windows of heaven, and pour out for you a blessing until it overflows”
Here we have the
tithing teachers’ favourite verse in the whole Bible. On this verse they
hang most of their doctrine. But if we take a close look at the verse,
we will find something very interesting. Remember that there were
four tithes in Israel under the Old Covenant. Which one is referred to
And the priest,
the son of Aaron, shall be with the Levites when the Levites receive tithes,
and the Levites shall bring up the tenth of the tithes to the house of
our God, to the chambers of the storehouse
[ Note: The word
‘storehouse’ is translated as ‘treasure house’ in the KJV. The Hebrew is
the same in both Nehemiah and Malachi, outsair, meaning a treasure
or a store house. ]
Which of the
four tithes is in view in Malachi?
The tithe payable
by the Levites, not the tithes payable by the people. Malachi is
not rebuking the people, he is rebuking the Levites. When our modern
day tithing teachers point this verse at the people, they are really pointing
at themselves — except that most of them are too ignorant to recognise
Under a curse…
If you want to
understand the book of Malachi, read Malachi 4:4, “Remember the Law
of Moses…” That is the whole thrust of Malachi. But we do not
live under the Law, we live under the grace provided in Jesus Christ. If
you choose to submit yourself to even part of the Law of Moses, you have
a problem. For as many as are of the works of the Law are under a curse;
for it is written, “Cursed is everyone who does not abide by all things
written in the book of the Law, to perform them” (Galatians 3:10).
If you choose to place yourself under the works of the Law, you are under
a curse for the simple reason that you cannot keep the Law of Moses. Your
fallen, sinful nature will see to that. The purpose of the Law is
to act as our tutor, or “school master”, to lead us to Christ, that
we may be justified by faith (Galatians 3:24).
The first Church
In the early church,
there were those who tried to force the Gentile Christians to live under
the Law. A dispute arose which quickly lead to the first ever church council.
And some men
came down from Judea and began teaching the brethren, “Unless you are circumcised
according to the custom of Moses, you cannot be saved.” And when Paul and
Barnabas had great dissension and debate with them, the brethren determined
that Paul and Barnabas and certain others of them should go up to Jerusalem
to the apostles and elders concerning this issue. And when they arrived
at Jerusalem, they were received by the church and the apostles and the
elders, and they reported all that God had done with them. But certain
ones of the sect of the Pharisees who had believed, stood up, saying, “It
is necessary to circumcise them, and to direct them to observe the Law
of Moses”. And after they had stopped speaking, James answered, saying,
“Brethren, listen to me. It is my judgment that we do not trouble these
who are turning to God from among the Gentiles, but that we write to them
that they abstain from things contaminated by idols and from fornication
and from what is strangled and from blood” (Acts 15:1-2, 4-5, 13, 19-20).
The question being
answered by this council (v.5) is:
have to observe the Law of Moses (which, of course, includes tithing)?
What was the answer?
They were given
— things contaminated
— what is strangled,
Where does tithing
come on the list?
Nowhere! The first
ever Church Council decided that Christians are NOT required to tithe.
Did Jesus endorse
“But woe to
you Pharisees! For you pay tithe of mint and rue and every kind of garden
herb, and yet disregard justice and the love of God; but these are the
things you should have done without neglecting the others” (Luke 11:42).
When Jesus said
“these are the things you should have done…”, did He mean that we should
Look at His comment
in context. Who was Jesus speaking to? The Pharisees.
What was significant
about being a Pharisee? They considered themselves to be “separated unto
the Law” — that’s what the word ‘Pharisee’ signifies. Paul was a
Pharisee. He said of himself that he was blameless before the Law
3:3-6). Jesus was saying to a group of people (who prided themselves
on keeping the Law perfectly) that they should do their thing without neglecting
justice and the love of God. Jesus was not speaking to the disciples,
and He was not imposing tithing on them. We are not under the Law, we are
Which one was
Jesus taught us
about two men, one of whom tithed and one of whom did not.
“Two men went
up into the Temple to pray, one a Pharisee, and the other a tax-gatherer.
The Pharisee stood and was praying thus to himself, ‘God, I thank Thee
that I am not like other people: swindlers, unjust, adulterers, or even
like this tax-gatherer. I fast twice a week; I pay tithes of all I get.’
But the tax-gatherer, standing some distance away, was even unwilling to
lift up his eyes to heaven, but was beating his breast, saying, ‘God, be
merciful to me, the sinner!’ I tell you, this man went down to his
house justified rather than the other; for everyone who exalts himself
shall be humbled, but he who humbles himself shall be exalted” (Luke
Which one was justified
before God, the tither or the non-tither?
Tithes are ‘Corban’
He was also
saying to them, “You nicely set aside the commandment of God in order to
keep your tradition. For Moses said, ‘Honor your father and your mother’;
and, ‘He who speaks evil of father or mother, let him be put to death’;
but you say, ‘If a man says to his father, anything of mine you might have
been helped by is Corban (that is to say, given to God),’ you no longer
permit him to do anything for his father or his mother; thus invalidating
the word of God by your tradition which you have handed down; and you do
many such things as that” (Mark 7:9-13).
If you have money
your family needs, but you withhold it from them in order to pay it to
the church as ‘tithes’, you are doing exactly what the Pharisees did. You
are saying your money is “Corban” and Jesus taught that by doing so you
were invalidating the Word of God.
What does the
New Testament teach about giving?
We are to agree
with God that He owns us, and in keeping with that belief we are to present
ourselves to Him.
I urge you therefore,
brethren, by the mercies of God, to present your bodies a living and holy
sacrifice, acceptable to God, which is your spiritual service of worship
we wish to make known to you the grace of God which has been given in the
churches of Macedonia, that in a great ordeal of affliction their abundance
of joy overflowed in the wealth of their liberality. For I testify that
according to their ability, and beyond their ability they gave of their
own accord, begging us with much entreaty for the favour of participation
in the support of the saints, and this, not as we had expected, but they
first gave themselves to the Lord (2 Corinthians 8:1-5).
Your giving must
stem from your relationship with the Living God.
For God so loved
the world, that He gave His only begotten Son, that whoever believes in
him should not perish, but have eternal life (John 3:16).
Most people ignore
this verse in the context of giving, but God’s giving has to be the very
foundation of our giving. Notice three things about God’s giving:
His motivation was
In giving His Son,
the Father gave of Himself.
God’s giving was in
response to our need, not our greed — that we should not perish.
There is a
form of sacrificial giving that God despises:
And if I give
all my possessions to feed the poor, and if I deliver my body to be burned,
but do not have love, it profits me nothing (1 Corinthians 13:3).
God looks on the heart, and He is not impressed by loveless giving. Your
motivation is everything.
We are to give
in response to need, not in response to greed.
Christians today are beset by demands that they give ever increasing sums
of money to professional church leaders who live in luxury homes, drive
the latest cars and jet around the world, while building multi-million
dollar, family-controlled empires — all for ‘the glory of God’, of course.
Typically, these greedy empire-builders demand that the people tithe to
them, with the threat that God will turn the devil loose on their finances
if they don’t. The Bible says nothing to encourage giving to
the greed of such people. Rather, it teaches that we should respond to
For there was
not a needy person among them, for all who were owners of land or houses
would sell them and bring the proceeds of the sales, and lay them at the
apostles’ feet; and they would be distributed to each, as any had need
Now at this
time some prophets came down from Jerusalem to Antioch. And one of them
named Agabus stood up and began to indicate by the Spirit that there would
certainly be a great famine all over the world.
[ Notice that
the genuine prophets predict famine. The modern false prophets in the various
Pentecostal churches always predict ‘prosperity’ and ‘revival’. Then they
whip the people into a grateful frenzy of enthusiasm before relieving them
of huge offerings for the purpose of “supporting their ministry”. ]
And this took
place in the reign of Claudius. And in the proportion that any of the disciples
had means, each of them determined to send a contribution for the relief
of the brethren living in Judea (Acts 11:27-29).
Beware of practicing
your righteousness before men to be noticed by them; otherwise you have
no reward with your Father who is in heaven. When therefore
you give alms, do not sound a trumpet before you, as the hypocrites do
in the synagogues and in the streets, that they may be honoured by men.
Truly I say to you, they have their reward in full. But when you
give alms, do not let your left hand know what your right hand is doing
that your alms may be in secret; and your Father who sees in secret will
repay you (Matthew 6:1-4).
We are to give
in a secret and humble way.
what we have
We are to give
according to what we have.
For if the readiness
[to give] is present, it is acceptable according to what a man has,
not according to what he does not have (2 Corinthians 8:12).
If you have $10
and owe $10 to someone, but rather than pay your debt you give the money
to a religious organisation, God does not accept your offering. It is “unacceptable”
to Him. Don’t ever give what you do not truly have.
And don’t be sucked in by the “give in faith, expecting God to return to
you one hundred-fold” manipulative rubbish that is commonly dished up in
Pentecostal churches these days. The Bible says clearly that such ‘giving’
is unacceptable to God.
Let each one
do just as he has purposed in his heart; not grudgingly or under compulsion;
for God loves a cheerful giver (2 Corinthians 9:7).
What the Bible
is saying here is: Give what you are genuinely happy to give.
It is not saying: Give more than you can afford, and then pretend
to be happy about it. The closest thing to a formula for giving
in the New Testament is found in the words,
“…as he has purposed in
his heart…” God wants you to give what you want to give, what
you are comfortable in giving. If you cannot give it cheerfully, don’t
give it at all. God doesn’t want it, and He won’t accept it.
man whose heart moves him…
“Tell the sons
of Israel to raise a contribution for Me; from every man whose heart moves
him you shall raise My contribution (Exodus
This offering was
for the construction of the tabernacle, the most important thing in the
Old Testament. God only wanted contributions from those who were genuinely
happy to give them.
And in the New
Testament, nothing has changed.
Tithing — the
curse of the ‘kings’
said, “This will be the procedure of the king who will reign over you:
he will take your sons and place them for himself in his chariots and among
his horsemen and they will run before his chariots… And he will take
a tenth of your seed and of your vineyards, and give to his officers and
to his servants He will also take your male servants and your female
servants and your best young men and your donkeys, and use them for his
work. He will take a tenth of your flocks, and you yourself will become
his servants. Then you will cry out in that day because of your king
whom you have chosen for yourselves, but the Lord will not answer you in
that day” (1 Samuel 8:11-18).
When you submit
yourself to the spiritual authority of a man (no matter whether he is called
the king, the Grand Pooh Bah, the Fuehrer or the National Superintendent),
instead of to God, you will end up:
Paying him tithes,
Being a virtual slave
to him, his family and his organisation, and
Having God ignore
your prayers. [ God cannot answer you, for you have placed your faith in
a man. If He answered your prayers, He would be reinforcing your confidence
in the flesh. ]
What does the
Bible really teach about tithing?
Tithing has nothing
to do with being a Christian. Spiritual abusers have frequently used tithing
as a method for squeezing God’s people dry. Don't get fooled again!
(This teaching was originally linked from http://student.uq.edu.au/~py101663/miscbb/tithing.htm
but then disappeared. We put a copy on this site to avoid losing
To Money page
To Reformation page
This page has been
loaded times since 02/24/2000,
and was last modified: .