Tithing Today - With No Temple in Jerusalem

Today, with the absence of an operating Temple in Jerusalem, we believe that God’s commandments concerning Temple “tithes” cannot be applied to local assemblies throughout the nations. These tithes were primarily used for supporting the physical Levites who served in God’s Temple in Jerusalem. They were also used to support the needy within the Land of Israel.

Most modern assemblies use these commandments as a basis for their funding, but the situations are not the same. We know buildings, programs, administration, and full-time teachers do not come without costs. This is why we believe those who attend these organizations are obligated to support their community through their giving of time and offerings (money). These offerings should not be called a “tithe” within the context of God’s Temple commandments.

TITHES

So, what were the tithes? If we conduct a word search in the Bible, we find the Hebrew word Ma`aser, meaning one tenth of a part, is translated as “tithe.” This word appears 27 times in the Hebrew Bible, the Tanach. All of these usages but 1, refer to tithes associated with the Levitical priesthood, God’s Tabernacle, and later God’s Temple. The one exception describes Abraham giving one tenth of his “spoils of war,” after rescuing Lot, to Melchizedek, king of Salem. This is also mentioned in the Apostolic Writings (New Covenant) in Hebrews 7:2, where Melchizedek is a shadow and type of Messiah, “without beginning and without end.” However, this was a unique situation. We would not expect a “Ma`aser” from the “spoils of war” to be given today!

There is also another Hebrew word, “`asar,” that means “a tenth.” It is used to describe Jacob’s negotiation with God in Gen 28:22, where Jacob states, “If God will be with me…then… I will surely give a tenth to You.” This is a conditional vow from Jacob and not a commandment from God. This does not apply to our discussion on the Temple tithes, however “a tenth” is often mentioned in Scripture. It is repeatedly a form of measurement in Temple portions and recipes.

The Greek word “Apodekatoo,” translated “tithe,” appears 3 times in the Apostolic Writings and they all refer to tithes associated with the Levitical priesthood and Temple in Jerusalem. ALL tithes and offerings given were either from the herd, flock, seed of the land, or fruit of the land. Money was NOT part of God’s tithes.

These tithes are not to be confused with the mandatory, annual, half-shekel Temple tax that was required of every man, 20 years old and older (Ex 30:11–16; 2 Chron 24:9; Matt 17:24-27). This was an “atonement” offering for supporting the service at the Temple. After the destruction of the Temple, this tax was not transferred to local synagogues or Messianic assemblies. We will discuss charity later.

TITHES COULD ONLY COME FROM THE LAND

The tithes and offerings accepted at the Temple could only come from the physical land of Israel. We see, in Yeshua’s (Jesus’) day, there were money changers at the Temple who would exchange money for offerings so the people could give to God at the Temple. Also, this provided a way for people traveling from outside the land of Israel to purchase their offerings for the Temple (Matt 21:12). God’s Temple system was a major stimulus for the whole economy of Israel.

We do not have the space in this article to go into detail about the different tithes and their purposes, but know that they exceeded 10%. The first (rishon) tithe was from the farmers’ crops, for supporting the Levites as their inheritance; the second (Sheni) tithe was taken from the remaining 90% eaten by the people each year at the festivals and could be converted to money to buy offerings in Jerusalem; and the third (Ani) tithe, was taken in the third and sixth years and was given, instead of the Sheni, to help the poor. NO tithes were given in the sabbatical seventh year (Shemittah cycle) because all the fields belonged to God and He wanted the Land to rest. He caused the Land to support ALL the people for two years!

CHARITY

Charity, involving the helping of widows, orphans, poor, and foreigners, has always been part of God’s guidelines and instructions (Torah/Law) for His people. Although, taking care of the poor is included in His tithing system, God does not place a 10% minimum or a limit on helping others financially, or physically, when there is a legitimate need, i.e., those who cannot help themselves. This is a matter of the heart and leading of the Holy Spirit. As well, God does not limit this charity to only those living inside the land of Israel, or when the Temple was present in Jerusalem. Here are some examples in His Torah (Law) concerning support of the Levites and the needy:

• Deut. 10:17-18, “For the Lord your God is God of gods and Lord of lords, the great God, mighty and awesome, who shows no partiality nor takes a bribe. He administers justice for the fatherless and the widow, and loves the stranger, giving him food and clothing.”

• Deut. 14:29, “And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the Lord your God may bless you in all the work of your hand which you do.”

• Deut. 26:12-13, “When you have finished laying aside all the tithe of your increase in the third year--the year of tithing--and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled, then you shall say before the Lord your God: 'I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me; I have not transgressed Your commandments, nor have I forgotten them.”

TEMPLE TITHE vs CHRISTIANITY’S TITHE

God’s tithes for the Levitical priesthood and His Temple should not be confused with Christianity’s use of the phase: “tithes and offerings,” collected during their services. Today, most churches define tithe as a tenth of a person’s gross income or their net income. Elliot Miller, in his article, Tithing, states:

• “Most pastors insist the tithe should be given as “firstfruits” (off the top of one’s paycheck) to one’s local church and its use should be unspecified. The offering, on the other hand, is a “freewill” gift (the amount or income percentage being determined by, rather than imposed on, the believer) on top of the tithe that can either be unspecified or specified for a particular use… On occasion, a brief word or more detailed teaching about the importance of Christian giving might be offered that typically would quote Malachi 3:8–12. The pastor might warn the congregation about the dangers of robbing God of His tenth of their income, which can result in a curse. He might also point out that this is the only occasion in the Bible where God invites His people to test Him. He probably will assure the people that they cannot out-give God: if they are obedient to give their tithes and offerings to God, He will shower them with blessings beyond their ability to contain them.”

How do Christian leaders justify the use of this “Old Testament” Law since they constantly say they are not “under the Law?” According to Elliot Miller and many others, they divide God’s Law into two categories: “ceremonial” and “moral.” Somehow, “tithing” ended up in the “moral” category.

It is clear in Scripture that God’s tithe was used to support the “ceremonial” commandments at His Temple in Jerusalem. In our opinion, their placement of the tithe in their “moral” category, makes about as much sense as their placement of God’s weekly Sabbath, which was established at creation and His dietary laws, in their “ceremonial” category. In order to support their doctrines, they conveniently place God’s commandments they want to ignore, into the ceremonial category!

MISUSE OF MALACHI’S WORDS

The Book of Malachi is the most quoted Scripture by teachers to "motivate" people into handing over 10% or more of their income to a church. In Malachi, chapters 3 and 4, Malachi discusses the coming of Messiah in the last days and the treatment of God’s Temple. These events have not yet occurred. The first six verses of chapter 3 tells us Messiah Yeshua is coming to Jerusalem in the future and will purify the Levitical priesthood so they can perform their work in His future Temple. When Yeshua comes, He will restore the purity that existed in the first Temple, when God’s presence was in the Holy of Holies. God states in Mal. 3:1-6:

• '''Behold, I send My messenger, and he will prepare the way before Me. And the Lord, whom you seek, will suddenly come to His temple, even the Messenger of the covenant, in whom you delight. Behold, He is coming,' Says the Lord of hosts. 'But who can endure the day of His coming? And who can stand when He appears? For He is like a refiner's fire and like launderer's soap. He will sit as a refiner and a purifier of silver; He will purify the sons of Levi, and purge them as gold and silver, that they may offer to the Lord an offering in righteousness. 'Then the offering of Judah and Jerusalem Will be pleasant to the Lord, As in the days of old, As in former years'…says the Lord of hosts. 'For I am the Lord, I do not change.'”

The “messenger” here is Elijah the Prophet, whom Malachi said would come before the “great and terrible day of the Lord” (Mal 4:5). At Yeshua’s second coming, Yeshua will build His Temple in Jerusalem and restore it to service. He will set up His office in, and rule from, the Holy of Holies. [See our other articles on this subject]

Here are the verses in Malachi quoted by the majority of teachers who apply Temple “tithing” to their assemblies. God states, in Mal. 3:8:11:

• “Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings. You are cursed with a curse, for you have robbed Me, even this whole nation. Bring all the tithes into the storehouse, that there may be food in My house, and try 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 such blessing that there will not be room enough to receive it. ‘And I will rebuke the devourer for your sakes, so that he will not destroy the fruit of your ground, nor shall the vine fail to bear fruit for you in the field,’ Says the Lord of hosts;”

This Scripture was written when the second Temple was standing in Jerusalem and applies to the people living in the land of Israel at that time. This same Temple, with a major upgrade, was still standing during the lifetime of Yeshua’s taught ones (disciples), including Paul. It was destroyed in 70 CE. So, without a physical Temple, these tithes cannot be received by the Levites.

Today, many spiritualize God’s physical Temple and its tithes and say their “churches” are now the Temple. Then, they transform the previous physical tithes into “money.” We often see television teachers and programs where money is the main topic of discussion, instead of the focus being on Messiah. Scripture warns us against the “love of money.” This can apply to religious organizations, not just individuals. Paul tells us in 1 Tim 6:10,

• “For the love of money is a root of all kinds of evil, for which some have strayed from the faith in their greediness, and pierced themselves through with many sorrows.”

Beware of the greedy, who use God’s word for their own personal gain, living in luxury, and take advantage of the innocent and the ignorant!

FINALLY

Our discussion in this article has been about the misapplication of God’s commandments concerning Temple tithing. God is generous to us and in turn, wants us to be generous to His work and His people. However, He does not want His flock to be fleeced. For centuries, the Catholic church has taken from the poorest people on earth to become one of the wealthiest organizations on earth. They are not the only ones!

God’s tithe system did not take advantage of the poor or create more poverty. His tithes were taken from the increase of their herds and crops. God states in De 14:22:

• “You shall truly tithe all the increase of your grain that the field produces year by year.”

Paul’s reinforces this principle in II Cor 8:12-15, where he asked people to give from what they had, not from what they did not have:

• “For if the willingness is there, the gift is acceptable according to what one has, not according to what one does not have. Our desire is not that others might be relieved while you are hard pressed, but that there might be equality. At the present time your plenty will supply what they need, so that in turn their plenty will supply what you need. The goal is equality, as it is written: ‘The one who gathered much did not have too much, and the one who gathered little did not have too little.’”

This is how assemblies and ministries today should be collecting their financial support. They should ask those who benefit from their services to provide monetary gifts to meet the physical needs of the organization. In his letters, Paul often reminded the assemblies to not forget the poor, orphans, and widows in good standing.