"Despite the widespread preaching of the tithe in many Christian churches, very few church members actually consistently contribute 10% or more (The Church of Jesus Christ of Latter-day Saints being one possible exception, as members are not considered as being in full fellowship if they do not pay an honest or full tithe)."
- Wikipedia: tithe

Having read and heard almost endless teachings in evangelical churches on the subject of the tithe I have finally decided to cut through the rubbish and see for myself what the bible has to say.

This is inspired, in part, by a recent survey on tithing but also on the range of statements made by leaders from "unless you pay the tithe to the church you attend you are robbing God" to "tithes were abolished at the cross". Both answers being far to glib for my liking seem to hide deeper issues.

You, like me, may be extremely surprised by what I found out.

"'Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,' says the LORD Almighty, 'and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it.'"
- Malachi 3:10 (NIV)

The first thing I want to do is establish meaning: what is a tithe? what is an offering? (how do they differ?) what is the storehouse and how should we bring said tithe into said storehouse?

The tithe is tenth part payment. Literally 10%. In Babylon even before the time of Abraham taxes were paid as a tenth part. Tithes were paid in kind. This tenth part tax would have been a familiar idea to Abraham, no doubt, when he encountered Melchizedek. (You can read about that encounter in Genesis chapter 14).

The tithe for our benefit was established in the old testament and was a vital part of the settlement of the promised land. The tribe of Levi (the priests) were not going to be given any land to inherit but instead would receive the tithes and offerings of the people. As such laws were created that the fist fruits, the tenth part of all increase and so forth were to be paid to the priests. Part of this would go to the house of Aaron.

Furthermore, it is my understanding that in times of shortfall, famine or extreme hardship the people could approach the priesthood and their storehouses for help. Certainly David did this before he was king.

"Tithes were not adopted by the Christian church for over seven centuries. Although rejected, they were mentioned in councils at Tours in 567 and at Mâcon in 585. They were formally recognized under Pope Adrian I in 787."
- Wikipedia: tithe

So what is an offering? In short it is everything (even the tithe) that is offered. In our case offerings were made to the temple and included the burnt offerings and blood guilt offerings. The tithe was a specific offering. Clearly, to cherry pick this and disregard all other offerings would be akin to make-it-up-as-you-go-along religion.

I am aware that I have not addressed the issue of what or where is the storehouse and I will be coming back to this issue. However I wish to look at the tithe and it's implications along with other aspects of offerings.

Let us skip forward from the time of Moses to the time of Jesus. Jesus hevily critisized the religiouse scholars and eladers for tithing with exactitude and yet not taking care of murcy and justice. So we learn that tithe or no unless we pay attention to justice, murcy and caring for those in need we do not do the will of the saviour.

Slipping further forward to after the death of Jesus we move into a new covenent. We are "set free from the curse fo the law" as is so often quoted.

As non-jewish what of the Law of Moses applies to me? We see in Acts chapter 15:

"It seemed good to the Holy Spirit and to us not to burden you with anything beyond the following requirements: You are to abstain from food sacrificed to idols, from blood, from the meat of strangled animals and from sexual immorality. You will do well to avoid these things. Farewell."
- Acts 15:28-29 (NIV)

Here we have the moment when the believers echo the message of Jesus and remove the burdon of the law. This in itself is something that could be studied at length but I have other thigns to cover and will elave it to the inquisitive mind to seek out the fuller ramifications of this passage.

Now I wish to move further through the Bible and catch up with our friend Abraham again in the book of Hebrews and chapter 7. The author of Hebrews suggests that Melchisedec was greater than Abraham as Abraham paid a tithe of his war spoils to Melchisedec. Hebrews chapter 7 also talks of Jesus being from a better order of priesthood (the order of Melchisedec).

This raises, for me, some questions.

Levi were priests serving the nation of Isreal and were the gateway between God and his people. The people tithed to them.

Melchisedec pronounced blessings on Abraham and Abraham tithed to him.

Jesus (the eternal high priest of the order of Melchisedec) is the only mediator between God and man, we are told. Should it follow that giving a tenth part of our increase (in kind) might be an act of worship. If so how does one give to God?

Furthermore, it seems that in a church the blessing of the people is linked and controled by the blessing (if any) of the leadership (priests). The people are asked to tithe to the church.

I suggest that the act of tithing is one of saying "you are greater than me".

Why do I say this? First in Hebrews the order of Melchisedec is said to be greater than the order of Levi. As Levi is a child of Abraham can be said to have tithed to Melchisedec through the tithe of Abraham their father.

Second the tithe was first and foremost a tax. Taxes are paid to those who rule over you.

This leads to the question is the giving of a tithe a form of worship to the person you give the tithe to? If so when you tithe to the church are you saying the church administration (who receive the tithe) and the leaders who are paid by it are greater than you. Are you, then, worshipping these people?

Isn't that idolatry?

There is but one high priest who makes eternal intersession for us - His name is Jesus the Christ.

The first question raise by Acts chapter 15 is should we tithe at all? The second potential question is: if you choose to tithe how can you tithe to Jesus?

On earth Jesus never collected a tithe but he may have be given gifts from time to time. Judas was the keeper of the common purse (I understand) and any gifts would have gone here.

The apostles in the book of Acts did not collect tithes. However, huge amounts of wealth were given to them without prompting. These are clearly offerings.

The church did not collect tithes until 787 AD at the direction of the Pope.

From the evidence I have looked at so far, I can see no reason to pay a 10% income tax nor a 10% production tax (in kind or otherwise). Furthermore I find the idea of doing so worrying in the face of the idea of worshipping another human.

Now to pick up those last early questions I left dangling. What is the storehouse?

In the old testament law the tithes and offerings were stored up to feed the Tribe of Levi and the House of Aaron. The stored accumulation could also feed the needy. This was a physical store where the tithe in kind could be stored up.

If each tribe produced an average amount of produce then the Levi could expect to have 110% of average brought in from the eleven other tribes.

What storehouse do we use now though? After all we are not Jewish (I'm not anyway) and most churches lack a store house.

"Do not store up for yourselves treasures on earth, where moth and rust destroy, and where thieves break in and steal. But store up for yourselves treasures in heaven, where moth and rust do not destroy, and where thieves do not break in and steal."
- Jesus, Matthew 6:19-20 (NIV)

Jesus himself said that we should lay up for ourselves treasures in heaven that can not be corrupted, nor stolen, nor destroyed.

Back in Malachi 3:10 we see God's instruction to bring the tithe into the store house. Now that our home is in heaven and the new covenant frees us from the Law and it's curse I suggest that earthly wealth is of little account.

It would seem to me then that our actions, our acts of love and our gifts to the needy are the worship that God demands. Furthermore, it is written that "I require obedience not sacrifice". The tithe, the sacrifice and the need to make sin offerings have passed when Jesus fulfilled the requirements.

So do we need to tithe today?

Let me answer that with an answer that is part question, part new idea.

The tithe is paid in kind. Our lives in modern times produce no natural fruit but they can produce spiritual fruit. We do not grow our dinner but labour for others and are given a means to buy our dinner instead. The fruit of our lives is the daily increase of time and the strength of our hand. Buy that I mean that our abilities and our time and labour (actions) are what we have to give. By giving of ourselves, (pouring out our lives) we lay up treasure in heaven. This is the tribute that Jesus requires.

"Then the righteous will answer him, 'Lord, when did we see you hungry and feed you, or thirsty and give you something to drink? When did we see you a stranger and invite you in, or needing clothes and clothe you? When did we see you sick or in prison and go to visit you?'

"The King will reply, 'I tell you the truth, whatever you did for one of the least of these brothers of mine, you did for me.' "

- Jesus, Matthew 25:37-40 (NIV)

So you want to tithe to Jesus, to offer him tribute? Then you should take your tenth part and see that you attend the needs of "the least of these". Fellow followers of Christ, the needy and all those that ask for help.

So then, when your tenth part goes to a church administration, are you, perhaps, robbing God?

Let me recap on what I have found

• The tithe is a form of 10% tax or tribute that started in Babylon.
• It forms part of the wider offerings under the law of Moses.
• The law has passed away and only a few requirements remain, the tithe is not one of them.
• Tithes in Christian churches was not introduced until 787 AD by the Pope.
• Jesus is not of the order of a priesthood that demained a tithe.
• Giving a demanded tithe to a church might be idolatry.
• To give to Jesus - it is our actions to those in need that counts.
• There is the suggestion in scripture that Jesus desires us to expend that productivity (previously tithed) on fellow followers