Tithing Not a Law For Christians

By Robert K. Sanders

Is it true that if you do not tithe 
you are doomed for Hell?

Where does the Bible support EGW when she tells us that Christians that do not tithe will, "be punished with the loss of their heavenly treasure"? EGW's warning ought to scare any SDA into paying tithe. Ellen White contradicts God by saying  "the tithe is still to be used for the support of the ministry." God tells us tithe is to be paid only to Levite Priests. When did God change the tithe law to include the Gospel Ministers? 

Christian Church leaders often hold up the examples of Abraham and Jacob to get their members to tithe. If we look at the record, we will see that there was not a tithe law commanded by God till Sinai. Why then did Abraham and Jacob give a tenth?

Jews Do Not Pay Tithe
Please Read This First Before Continuing

Why Abraham Paid A Tithe

Genesis chapter fourteen we read about a war between kings of Sodom, Gomorrah with two ally kings that were defeated and taken prisoner. The victors took the property of the Kings, took Lot, women and children captive. When Abraham heard about this he and his men went after them and defeated the kings. Abraham then brought back Lot and all the possessions as well as the women and other people. See: Genesis 14:16. 

Then Abraham gave a tenth to Melchizedek.
Gen. 14:18-20 (NIV) ¹⁸Then Melchizedek king of Salem brought out bread and wine. He was priest of God Most High, ¹⁹and he blessed Abram, saying, “Blessed be Abram by God Most High, Creator of heaven and earth.  ²⁰And blessed be God Most High, who delivered your enemies into your hand.” Then Abram gave him a tenth of everything.

Note: The reason Abraham gave a tenth was because of God's deliverance from his enemies. We would call this tenth, "a thank offering". Tithing was not part of Abraham's covenant.

Abraham did not give tithe to Melchizedek from his personal possessions but from the spoils of war after rescuing Lot. Therefore we can see that Abraham was not following an unwritten tithe law when he gave tithe to the King of Salem. And besides, the Levitical tithe law did not include "spoils of war." Spoils of War were not included in the Levitical Tithe Law. Tithing was not part of Abraham's covenant.

Before the King of Salem incident and after, there is no record of Abraham, a very wealthy man ever paying tithe of his own personal possessions to God. Gen. 13:2 (NIV) ²Abram had become very wealthy in livestock and in silver and gold.

Therefore Abraham never paid tithe .

The Author of Hebrews does not justify tithing in the New Covenant.

  Heb 7:2 - Heb 7:2 (NIV) ¹This Melchizedek was king of Salem and priest of God Most High. He met Abraham returning from the defeat of the kings and blessed him, ²and Abraham gave him a tenth of everything. First, his name means “king of righteousness”; then also, “king of Salem” means “king of peace.” 

Heb 7:4 - Heb 7:10 (NIV) ⁴Just think how great he was: Even the patriarch Abraham gave him a tenth of the plunder! ⁵Now 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. ⁶This man, however, did not trace his descent from Levi, yet he collected a tenth from Abraham and blessed him who had the promises. ⁷And without doubt the lesser person is blessed by the greater. ⁸In the one case, the tenth is collected by men who die; but in the other case, by him who is declared to be living. ⁹One might even say that Levi, who collects the tenth, paid the tenth through Abraham, ¹⁰because when Melchizedek met Abraham, Levi was still in the body of his ancestor.

Note:. Hebrews is showing how Christ is superior to the Levitical system and is not a Levite Priest which would not demand Levitical tithe.  Melchizedek did not command or demand tithe.  The tithe law was given only to Israel. The Abrahamic covenant had no tithe law. Abraham was made rich by God for his faithfulness not because he gave a tenth from spoils of war.

Why Jacob Paid A Tenth 

Gen. 28:20 through Gen. 28:22 (NIV) ²⁰Then 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 ²¹so that I return safely to my father’s house, then the LORD will be my God ²²and 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.”

Note: Jacob tithed not because of a tithe law. It was based on Jacob's terms with conditions, not God's terms. Jacob would give God a tenth on condition only "if" God would give him food, clothes and protect him on his journey and return him safely to his father's house he would pay tithe. Jacob was not obeying any mandatory tithe law by making his own conditions with God. The tithe law is to be paid with no conditions. Jacob simply wanted to pay God to bless him with safety and prosperity!

Therefore Jacob never paid tithe according to the Levitical law. Also there is no record that Jacob ever paid tithe again.

There are three different tithe programs in the OT and all three will be reviewed below.

THE FIRST TITHE -What is it?

The first tithe was enacted by God at Sinai and given only to Israel as an Old Covenant law which ended at Calvary. God never included the tithe law in the New Covenant.

Who Is To Receive the Tithe?
 
Levites are to receive "all" the Tithe.

Num. 18:21, 23-24 (NIV) ²¹“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. ²³It is the Levites who are to do the work at the Tent of Meeting and bear the responsibility for offenses against it. This is a lasting ordinance for the generations to come. They will receive no inheritance among the Israelites. ²⁴Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the LORD. That is why I said concerning them: ‘They will have no inheritance among the Israelites.’”

NOTE: The entire tithe was to be given only to the Levites as an inheritance. Does anyone see the gospel minister listed as receiving tithe?

The Priests that Ministered in the Sanctuary are to
Receive One Tenth of the Tithe from the Levites

Num. 18:25 through Num. 18:26 (NIV) ^{25The LORD said to Moses, 26"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.}

NOTE: The ministering Levite (priests) is to receive one tenth of the tithe they receive from the Levites that do not minister in the Sanctuary.

Neh 10:38 - Neh 10:39 (NIV) ³⁸A priest descended from Aaron is to accompany the Levites when they receive the tithes, and the Levites are to bring a tenth of the tithes up to the house of our God, to the storerooms of the treasury. ³⁹The people of Israel, including the Levites, are to bring their contributions of grain, new wine and oil to the storerooms where the articles for the sanctuary are kept and where the ministering priests, the gatekeepers and the singers stay.

 The tithe law never included Gospel Ministers. Are Gospel Ministers Levite priests that minister in the Sanctuary under the Old Covenant? It is amazing how the Church Leaders can twist the Scripture and quote Ellen White's nonsense to line their pockets and scam their members.

Does God Accept Money For Tithe?

No! It is grain, fruit and animals.

Lev. 27:30 through Lev. 27:34 (NIV) ³⁰“‘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. ³¹If a man redeems any of his tithe, he must add a fifth of the value to it. ³²The entire tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod—will be holy to the LORD. ³³He must not pick out the good from the bad or make any substitution. If he does make a substitution, both the animal and its substitute become holy and cannot be redeemed.’” ³⁴These are the commands the LORD gave Moses on Mount Sinai for the Israelites.

NOTE: Currency such as silver, gold, talents and shekels was not allowed to pay tithe. So if you pay tithe with money you are violating the tithe law. Tithe payers are to run every tenth animal under the rod and give that animal as tithe. So when your church Pastor asks you to pay tithe, I guess you will have drop a lot of sheep or cows, fruit or grain, in the offering plate at church to keep the tithe law. Wow!  If the people insist on paying their tithes as money, they should be adding a fifth to it. This makes their tithe 12%!

Who were tithe exempt?
Under the Old Covenant tithe law only those in animal husbandry and agriculture were commanded to tithe. All others were tithe exempt such as people that made a living building houses, making furniture, pottery, clothing, boats, nets, fishing, servants, etc.

Why is it when churches and denominations demand tithe they do not exempt these people as well as the poor as God does in the Old Covenant Law? God does not ask for wages or income to be paid as tithe to the church or pastors.

THE SECOND ANNUAL TITHE -What is it?

The annual  tithe is to be eaten and drank by Israel in a party setting which included the Levites to revere God.  

Deut. 14:22 through Deut. 14:29 (NIV) ²²Be sure to set aside a tenth of all that your fields produce each year. ²³Eat 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. ²⁴But 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), ²⁵then exchange your tithe for silver, and take the silver with you and go to the place the LORD your God will choose. ²⁶Use 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. ²⁷And do not neglect the Levites living in your towns, for they have no allotment or inheritance of their own.

NOTE: The annual tithe is to be eaten by the Jews. The annual tithe can be converted to silver if you have a large herd and the town was far away to take the animals. If this is the case you can exchange the animals for silver, and then buy wine or other fermented drinks that can be eaten by you, your household, and the Levites at a place determined by the LORD.

Has your church ever allow you to use your tithe to have a party and drink fermented drink? You might bring this to your Pastor's attention, that you would like to party with your tithe as commanded in the Bible! And don't forget the Levites living in your town. Your Pastors are not invited, as they are not Levites or Jews.  Of course you are not invited either because this is just for Israel not New Testament Christians.

END OF THE THIRD YEAR TITHE -What is it?  

The Third Year Tithe to be eaten by the Levites, fatherless, aliens, and widows.

Deut. 14:28, 29 (NIV) ²⁸At the end of every three years, bring all the tithes of that year’s produce and store it in your towns, ²⁹so 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.    

NOTE: Why does your church not obey God in the Third Year Tithe and hold a feast for these people from the produce brought in and stored in the towns? Your church leaders will not even feed the fatherless and widows from your tithe, but pocket the money.  

Ellen G. White Disobeys God!
EGW has a real problem with the tithe law. She disobeys God's law by not wanting to feed the poor from tithe.  "The tithe is set apart for a special use. It is not to be regarded as a poor fund." Counsels on Stewardship, P.103 R & H Supplement, Dec. 1, 1896. 

Where Is the Tithe To Be Stored?

Tithe is to be stored in a special "storeroom"

Neh. 10:37 through Neh. 10:39 (NIV) ³⁷“Moreover, we will bring to the storerooms of the house of our God, to the priests, the first of our ground meal, of our grain offerings, of the fruit of all our trees and of our new wine and oil. And we will bring a tithe of our crops to the Levites, for it is the Levites who collect the tithes in all the towns where we work. ³⁸A priest descended from Aaron is to accompany the Levites when they receive the tithes, and the Levites are to bring a tenth of the tithes up to the house of our God, to the storerooms of the treasury. ³⁹The people of Israel, including the Levites, are to bring their contributions of grain, new wine and oil to the storerooms where the articles for the sanctuary are kept and where the ministering priests, the gatekeepers and the singers stay. “We will not neglect the house of our God.” 

NOTE: There were many Levitical cities that were given to the Levites and they stored the tithe in storehouses in these cities. Numbers 35:1-5, Joshua 21. Israel were to give to the Levites the first of their ground meal, fruit, wine, oil, crops and a tithe of your crops.  And the Levites are to give a tithe from that and take it to the storeroom where articles of the Sanctuary are kept and used by the ministering priests. If you do not follow this program then you are not tithing!  As you can see conference or church offices are not the Bible Jewish Storehouse. As there are no Levite ministering priests, gatekeepers and singers living there.

Who is Robbing Who?

Malachi Was Addressed to the Levites of Israel, Not the Christian Church

(Mal 3:8, 9 NIV) ""Will a man rob God? Yet you rob me. "But you ask, 'How do we rob you?' "In tithes and offerings." "You are under a curse--the whole nation of you--because you are robbing me."

NOTE: This text is God's rebuke against the Levites Priests that were to give one tenth of all the tithe that came in to them and they in turn were to give one tenth of that to the ministering priests. The Levites  were the ones that were robbing God and not obeying the Covenant God made with Israel. It was not all the Israelites that were robbing God. Chapters 2 and 3 make it clear that this was directed against the Levites which caused the whole nation to come under God's curse. When the offending Levites would start paying tithe to the ministering priests, then God would open the storehouse for them to receive blessings.

 It is impossible for Christians to rob God in tithe as God has not transferred or given a tithe law to Christians. Christians receive blessings from God for having Christ as their Savior and not by any works of the Old Covenant Laws.

How often have you heard this from the pulpit, that you are robbing God by not returning a faithful tithe? You see it on the "Tithe Envelope." Malachi is the most used text to scam Christians out of their money by church pastors, as they have no New Covenant support for tithing. Church members are led to believe that if you are not returning your tithe, then you are not going to heaven, because you are a thief. The Church leaders that tell you this are liars. They are denying Christ, by using  Old Covenant laws. Church Leaders are the ones that are sinning by leading you to believe tithing is binding on Christians. In so doing they are denying Christ's finished work at the cross.

It is the reprobate pastors that know better that are robbing God's people by taking tithe from them to line their pockets.

Jesus Canceled the Old Covenant Laws

(Col 2:14 NIV) "having canceled the written code, with its regulations, that was against us and that stood opposed to us; he took it away, nailing it to the cross."

(EPH 2:15 NIV) "by abolishing in his flesh the law with its commandments and regulations.
Note: Paul is talking about the Old Covenant laws that God made with Israel. This would include Civil Laws, Dietary Laws of Clean and Unclean foods, laws dealing with the Sanctuary Service, and tithing laws to support Levites Priests. The point in time that the written code was canceled was when Jesus died on the cross. (Mark 15:38 NIV) "The curtain of the temple was torn in two from top to bottom."

Jesus Did Not Tithe Nor Command Tithing to Christians

Jesus did not tithe. He was first a carpenter then after age 30 he was preacher and teacher. Both professions were excluded from paying tithe.

(Mat 23:23 NIV) ""Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth 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, without neglecting the former."

NOTE: Jesus was not here advocating Christians to tithe. Jesus was reprimanding the Pharisees for not having justice and mercy, while being exact in their tithing. The Pharisees were obeying the Levitical Law of tithing and disobeying the most important part of the Law, justice, mercy and faithfulness. Jesus was here speaking to the Pharisees under the Old Covenant and not to the Christian Church. If Christians insist on following the Levitical Law they would have to find Levite Priests that serve in the Temple Sanctuary to give their tithes of animals, fruit and grain (mint, dill, and cummin). When was the last time you dropped this in the offering plate?

The Gospel Ministers Are To Be Paid

(1 Cor 9:13 NIV) "Don't you know that those who work in the temple get their food from the temple, and those who serve at the altar share in what is offered on the altar?"

(1 Cor 9:14 NIV) "In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel."

NOTE: Some interpret the "the same way" as meaning that the tithe is now to be paid to the gospel minister. Paul is explaining that the laborer is worthy of being paid for his labor. He contrasts the temple worker getting his food from the altar for his work and the gospel preacher making his living from the gospel. Tithe is not mentioned as the means of payment or that the gospel minister is to get his food from the altar.

If this were to be a literal application to the gospel workers to "eat their food from the altar", they would have to eat their food as recorded in Leviticus. I do not think any SDA gospel minister would follow this, and especially if he was a vegetarian.

Eating food from the Altar: Lev. 7:1 through Lev. 7:7 (NIV) ¹“‘These are the regulations for the guilt offering, which is most holy: ²The guilt offering is to be slaughtered in the place where the burnt offering is slaughtered, and its blood is to be sprinkled against the altar on all sides. ³All its fat shall be offered: the fat tail and the fat that covers the inner parts, ⁴both kidneys with the fat on them near the loins, and the covering of the liver, which is to be removed with the kidneys. ⁵The priest shall burn them on the altar as an offering made to the LORD by fire. It is a guilt offering. ⁶Any male in a priest’s family may eat it, but it must be eaten in a holy place; it is most holy.⁷“‘The same law applies to both the sin offering and the guilt offering: They belong to the priest who makes atonement with them.

NOTE: God tells us that the gospel ministers and workers deserve to be paid for their labor and worthy of double honor . Here is God's program.

1 Tim 5:17 - 1 Tim 5:18 (NIV) ¹⁷The elders who direct the affairs of the church well are worthy of double honor, especially those whose work is preaching and teaching. ¹⁸For the Scripture says, “Do not muzzle the ox while it is treading out the grain,” and “The worker deserves his wages.”

Note: Paul never told the members of the Christian Church to give their tithes or tithe on their wages or Social Security to pay the gospel ministers. Tithe paying was a law given only to Israel under the old covenant.

Bible Guidelines For Giving

(2 Cor 9:6 NIV) "Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously."

(2 Cor 9:7 NIV) "Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver."

NOTE: The Christian is free to choose the amount of offering to give to God. If it is more than a tithe (ten percent) or less than a tithe it is acceptable to God, if it is from the heart without compulsion. It is also up to the individual to decide on where their offerings go. Also, it is for you to decide if you are giving sparingly or generously, and not to be decided for you by your church leaders. The Bible does not authorize church leaders to tell you how your money is to be spent.

Ellen G. White Changes The Tithing Law

Women to Be Paid From the Tithe.
EGW: The tithe should go to those who labor in word and doctrine, be they men or women. Evangelism, page 492, Manuscript 149, 1899.

Note: Does the Bible tell us that women are to be paid tithe? Ellen just could not get it right. It was the Levites and the Levite ministering Priests only that is to receive tithe. Is there such a thing as a woman Levite Priest?

EGW tells us that Christians are to pay Tithe, Bring a Sin, Thank, and Trespass Offerings.
"God’s claims are imperative upon him, not only to give his proportion according to the tithing system, but to present his sin offering and thank offerings to God. Testimonies, vol. 4, p. 467. "The best you can do is to bring a trespass offering to the altar of the Lord, and he will accept and pardon you." Special Testimonies to Ministers and workers, p. 339.

Note: EGW was so caught up in Old Covenant Laws that she said that Christians are not only to pay tithe, but to bring a sin offering; thank offering and trespass offering to be pardoned by God. Where is this found in the New Testament Church? The Bible teaches we are pardoned by prayer not by works of Old Covenant Laws. Christians are under Grace and need only to pray to be pardoned by God.

EGW Says There Is No Tithe Law Or Sabbath Law In the NT
Wow!!!

EGW: A tithe of our income is "holy unto the Lord." The New Testament does not re-enact the law of the tithe, as it does not that of the Sabbath; for the validity of both is assumed.  The Faith I Live By, page 244

Note: EGW ADMITS that there is no tithe or Sabbath law in the NT. In order to validate these laws you have to assume they exist for Christians. Do we also assume we should stone Sabbath breakers to death because it was not "re-enacted" in the NT? For a law to be valid for Christians, we should have a thus saith the Lord.

EGW says,  It is also against the will of God to pray for the sick if they withhold tithe
We should first find out if the sick one has been withholding tithes or has made trouble in the church. 1021 U. T. (Unpublished Testimonies)

Note: Do you and the members of your church ask people whether or not they tithe before you pray for them? Keep in mind this is from Ellen White, God's Messenger! Did Jesus ask the Roman Centurion if he or his servant were tithe payers before he healed the Centurion's servant. Seeing they were Gentiles, it would be very unlikely that any paid tithe to the Jewish system.  Not once was paying tithe a prerequisite for healing by Jesus.

Seventh-day Adventist Tithing Doctrine

Baptismal candidates are required to accept tithing before they can be baptized into Christ and voted into church membership. This is heresy. See SDA Church Manual, 1981 p. 62.

Tithe is to be used for the work of the ministry, Bible teaching, and for conference administration. The tithe is not to be spent for church or institutional debts or for building operations. Church officers are required to be tithe payers. SDA Church Manual, 1981 p.204, 205.
(So much for the cheerful giver).

Seventh-day Adventists have adopted the Levitical model for financing the Gospel. Seventh-day Adventist Believe, p.271.

"Let's remember that when the church decides that tithe paying should be a requirement for a certain position, the church is not dealing with whether a person will be saved or not. There is absolutely no doubt that those who rob God in tithes and offerings will be lost." Is Tithing a Requirement For All Church Officers? Letter by SDA Pastor Bob Forss, November 1994

How Tithing Came Into the Seventh-day Adventist Church
Before tithing, the Church used what was called the Systematic Benevolence Plan to finance the salary of its ministers. It amounted to one percent of one's total income.

James White rejected the ten percent plan," We do not urge the Israelitish tithing system as embracing the whole duty of the believers in the third [angel's] message....That system was necessary in God's plan of the Levitical priesthood; but in closing message presents a far greater call for something of the kind." R&H, April 9, 1861, p. 164.

Dudley M. Canright: in a series of articles in 1876, emphasized Malachi 3:8-11 as "the Bible plan of supporting the Ministry." He urged Adventists to adopt this plan to glorify God...." R&H, February 17, 1876, p.50, 51, see also Spectrum 1986, Adventist Tithepaying-- The Untold Story, p. 139.
Note: It was Canright that gave the SDA Church the Levitical tithing system in 1876. EGW put her visionary stamp of approval on it and James White reversed himself to comply with his wife and go non-biblical. From then on there was no stopping EGW from making up her own tithe laws. She legislated on how the tithe is to be used and not used and her condemnation laws to those that did not abide by them. Such as "losing your heavenly treasure" by not following them.

How Do Adventist Figure Tithe? From a former SDA Pastor. This is good!

Another thing SDAs have a real problem with is gross vs. net salary.  If you really want to get the SDAs up in arms ask them whether tithe should be on gross or net earnings. There is no official answer to this question as far as I know.  The layperson will say "net" -- the pastor will say "gross."  But, and this is the neat part, ask the layperson if he thinks his pastor pays tithe on his gross.  The truth is, no way Hosay!  Ninety-nine point ninety-nine per cent of SDA pastors pay tithe on their net -- they're careful to deduct their home office expenses, their automobile mileage allowance, the parsonage allowance, and every other "allowance" they can dream up to keep that tithe figure low.  Now, if the SDA pastor is too good at finding "allowances," the Conference Treasurer will have a little talk with him and suggest he pay a bit more tithe to keep everyone happy -- and if he doesn't, well, it's sayonara!    

One other thing.  If the church is a 501c 3 non-profit institution the (SDA Church qualifies under this) then the US GOVERNMENT says it is ILLEGAL for the church hierarchy to demand the membership pay "dues."  Mandatory tithing is mandatory payment of dues.  In fact, several SDA pastor's I knew put down their tithe as "union dues" on their Schedule C IRS forms and thus did not have to pay taxes on the money they paid the Conference as tithe!  Of course Conferences don't like that, but the truth is, payment of tithe is just like their mandatory belief in EGW! From a former SDA Pastor.