Biblical Tithing: Returning to Yahuwah what Belongs to Him

Among the most talked about subjects from the pulpits of Christian churches is the topic of giving. Nothing like it causes such squirming and fidgeting in the pews. And that among the adults! Why does the preacher go on and on about this? We get it. The business of the assembly requires funding. Enough is enough. And yet, the Christian pastors and preachers can't explain why we should tithe since the temple services are ended and "the law has been done away with."

But know this: tithing is biblical. And tithing is for New Testament believers in Yahusha (Jesus or Yeshua)Messiah! Tithing is the teaching from Scripture that one who is in covenant relationship with the Almighty must give to Yahuwah a tenth of their increase. From a New Testament Christian perspective, tithing is presented as the responsibility for believers in Jesus to give a tenth of their income to their church.

So it is that tithing is the primary means of financial support for the ministry of the local church. Thus, it is a lucrative subject matter for pastors. Ironically, for all the talk in the Christian churches about Jesus abolishing the Law of Moses, this doesn't stop preachers from insisting that tithing is one of those things that Jesus didn't abolish. They don't have any good explanation for this, but preaching on tithing is self serving for them. Don't you think it is hypocritical for them to suggest to Christians that they must tithe but that they don't have any obligation to keep any of the other laws laid out in the Torah (books of Moses)? They say its all about grace. Yet, tithing is one of those issues that seems to reveal those who are really serious about serving God.

The problem Hebraic roots groups and Messianics have with tithing is that the Torah seems to strictly instruct Israel to tithe to the priests and the tribe of Levi, exclusively. But there are no Levitical priests in operation today nor a temple nor a tent of Meeting where Yahuwah dwells and is ministered to. So, does this let Torah observant followers of Yahusha off the hook for the tithing mandate? Many think so.

Our objective in this study article on tithing is to trace out tithing through the Scriptures to better understand what Elohim has in mind when he gave the command to tithe. As we gain understanding about the tithe, including why, where, when, how, what and to whom the tithe is given, we should be able to better discern how we may apply the tithing instructions in an environment where Messiah Yahusha is King and High Priest and the kingdom of heaven principles are in operation and are being applied.

The manner in which we will cover this study of tithing will be to follow the general order of the passages which speak of tithing and discuss the details given. The "first occurrence" principle is extremely helpful to us as we attempt to understand all the details revealed in Scripture about giving. This first occurrence and the second will lay out a foundation for tithing which the rest of the instructions will fill in with detail. By tackling this subject in order, we can most effectively avoid prejudicial treatment and just let the Bible tell us what Yahuwah wants us to know about tithing.

We don't want to jump to conclusions on this issue of tithing or influence our interpretation based on the baggage of denominational bias and theological presuppositions and inputs. By taking the passages in their general order they were written in Scriptures, we can see the unfolding of instruction and get a more accurate sense of things as our Father in heaven would have us to know. This can aid us in eliminating the myths and misunderstandings about tithing, also.

Abram Gave the Tithe to Melchizedek

Then Melchizedek king of Salem brought out bread and wine. He was priest of Elohim Most High, and he blessed Avram, saying, "Blessed be Avram by Elohim Most High, Creator of heaven and earth. And blessed be Elohim Most High, who delivered your enemies into your hand." Then he gave him a tenth of everything. (Bereshith 14:18-20)

The first mention of tithing in the Bible is long before the Law was given to Moses on Mt. Sinai. So in its first expression, tithing is not linked to Mosaic Law. This is profoundly important when it comes to assessing the merits of tithing in a time when Levitical priests are not ministering in the set apart place and their service is not in operation. The ramifications of this first mention principle about tithing are wide reaching. We will go into great detail of these things later on in this study.

Everyone knows the story about the fighting of the five kings against the four kings. Avram's nephew Lot and his whole household had been captured by Kedorlaomer and his allies. They had taken the plunder of many cities with them to a place north of Damascus. There, Avram and his 318 trained household men met Kedorlaomer and defeated him there, recovering Lot, his possessions and all the goods that had been plundered. On Avram's return, the king of Salem went out to meet him.

This is where we pick up the narrative as cited above. Melchizedek came out with bread and wine to greet Avram. And the priest of Salem blessed Avram and the Elohim of Avram. Avram's response to this blessing was to give a tenth of all the plunder to priest Melchizedek. And thus, tithing is introduced by the Scriptures.

But Avram gave this tithe to a priest who was not of the Levitical line of priests. The writer of Hebrews describes this in a way that gets our attention.

This Melchizedek was king of Salem and priest of Elohim Most High. He met Avraham returning from the defeat of the kings and blessed him, and Avraham gave him a tenth of everything. First, his name means "king of righteousness"; then also, "king of Salem" means "king of peace." Without father or mother, without genealogy, without beginning of days or end of life, like the Son of Elohim he remains a priest forever.

Just think how great he was: Even the patriarch Avraham gave him a tenth of the plunder! Now the Torah 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 Avraham. This man, however, did not trace his descent from Levi, yet he collected a tenth from Avraham and blessed him who had the promises.

And without doubt the lesser person is blessed by the greater. In the one case, the tenth is collected by men who die; but in the other case, by him who is declared to be living. One might even say that Levi, who collects the tenth, paid the tenth through Avraham, because when Melchizedek met Avraham, Levi was still in the body of his ancestor. (Hebrews 7:1-10)

The superiority of the priesthood of Melchizedek over that of Levi is indicated by four things. First, the Melchizedek received the first tithe mentioned in Scripture. Second, Melchizedek came before Levi and thus by order is more important. Third, since the lesser is blessed by the greater, Avraham the lesser person (and Levi who came from him) was blessed by the greater Melchizedek. And fourth, Levi actually paid the tithe to Melchizedek while still in the loins of his ancestor.

The first mention principle in interpreting Scripture is well established. Typically, any important subject matter must be understood and interpreted using its first mention as a building block or foundation for its usage and interpretation in subsequent mentions. So, this first mention of the tithe must be examined for its forensic value in understanding the reason for and the importance of tithing elsewhere in the Holy Writings.

The Melkizedek, who was the Priest of the Most High Elohim, received the tithe from Abraham, whose purpose in giving the tithe was an expression of thanksgiving to Yahuwah for the victory Yah gave him over his enemies and the saving of his relatives lives. So, the Melkizedek received the tithe because he was Elohim's anointed representative and intercessor between Elohim and man, in his day.

The superiority of the Melkizedek priesthood is underlined by the fact that Lewi paid Melkizedek the tithe while he was still in the loins of his great grandfather Abraham. The writer to the Hebrews furthermore points out that the lessor individual is blessed by the greater. Melkizedek blessed Abraham, not the other way around. Thus Melkizedek was greater than Abraham, who contained Lewi in his body. So, by extension, Melkizedek was greater than Lewi and the order of Melkizedek was greater than the order of Lewi. And the priesthood of Melkizedek was superior to the priesthood of Lewi.

What does it mean that the Melchizedek Order of Priesthood is greater than Lewi's Order? How is it pertinent? It means that since Melchizedek preceded Lewi, Lewi's priesthood was secondary to Melkizedek's. And before Lewi's Priesthood became operational, Melchizedek's was already functioning. When Lewi's priesthood came into operation, Melkizedek's remained functioning - it never stopped. More to the point, the Melchizedek High Priesthood of Yahusha is in operation today while the Lewitical order is not currently functional. So the one priesthood, that of Aharon from the tribe of Lewi, has ceased to perform while the priesthood of Melchizedek is still functioning actively on behalf of the sons of Israel.

Note furthermore that Abram gave Melchizedek a tithe of everything. The account in Genesis does not make clear what the "everything" consisted of, but the writer to the Hebrews says it was a tenth of the plunder. The "everything" was not just grain from the field. It included everything that was recovered from what was taken by the kings. The "everything" also included what belonged to the defeated kings before the plundering took place. It is quite important to see in this first mention of tithing that it included everything of the increase that Yahuwah gave to Abram.

The ramifications here should be obvious. Messianics, Hebrew roots people and Christians alike all maintain that tithing is technically void and mute since there is no temple service and Lewi does not collect the tithe anymore. And even if a tithe is still required, many Messianics insist, its only of the grain of the field. But what they have failed to understand is that the tithing principle is still in effect according to the Law because Melkizedek's priesthood is presented and activated in the Law. The Law presented both tithing to Melchizedek and tithing to Lewi. But since tithing to Lewi is no longer happening, this does not make mute the tithing to Melchizedek. Those who are committed to the Most High and desire to honor him will tithe to the authority that is operational. They will tithe to the ministry of Yahusha and the service of his work.

Ya'acov's Vow to Tithe and Its Prophetic Significance

Then Ya'acov made a vow, saying, "If Elohim 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 Yahuwah will be my Elohim and this stone that I have set up as a pillar will be Elohim's house, and of all that you give me I will give you a tenth." (Bereshith 28:20-22)

The second occurrence of tithing in the Bible has enormous ramifications for all the tithing that follows. It sets the tone and pattern for the tithing delineated in the Instructions of the Law. This instance of giving has been grossly underappreciated and largely unstudied. Ya'acov's decision and pledge to give Yahuwah a tenth of all not only foreshadows an important aspect of the true worship of the living Elohim, but also is a prophetic indicator for all tithing going forward. We cannot overstate the importance of this narrative of Scripture.

Here is the account. Yaacov had finagled the blessing of his father from his brother Esau and Esau became angry with Yaacov and wanted to do him harm. So Yitzchak, their father, was sending Yaacov away to his relatives in Haran so that Esau wouldn't have the opportunity to kill Yaacov. So Yaacov set out on his journey northward.

Bereshith 28:10-13 Ya'acov left Beersheba and set out for Haran. When he reached a certain place, he stopped for the night because the sun had set. Taking one of the stones there, he put it under his head and lay down to sleep. He had a dream in which he saw a stairway resting on the earth, with its top reaching to heaven, and the angels of Elohim were ascending and descending on it. There above it stood Yahuwah...

This dream Jacob had was from the Almighty. The Book of Hebrews reminds us that Elohim speaks to his people through many different ways and means:

Hebrews 1:1 In the past Elohim spoke to our forefathers through the prophets at many times and in various ways...

Elohim chose to reveal himself and to get his message to Ya'acov through this dream.

Ya'acov saw in this dream a ladder or stairway that reached from the ground to the heavens. The angels were going up and down this ladder. This evidently represents the reality of Elohim working and communicating to certain individuals on earth. Ya'acov was one such recipient of the working of the Almighty in his life. Yahuwah was speaking to Ya'acov in this dream a particular message he needed to know:

Bereshith 28:13-15 ... and he said: "I am Yahuwah, the Elohim of your father Avraham and the Elohim of Yitzchak. I will give you and your descendants the land on which you are lying. Your descendants will be like the dust of the earth, and you will spread out to the west and to the east, to the north and to the south. All peoples on earth will be blessed through you and your offspring. I am with you and will watch over you wherever you go, and I will bring you back to this land. I will not leave you until I have done what I have promised you."

Here Yahuwah confirms what Ya'acov surely already knew. Yahuwah had promised Ya'acov's father Yitzchak that he was going to confer upon Yitzchak and his descendants the promises he had made with Avraham. And the promise to Yitzchak was that he would extend these same promises to his son Ya'acov. Here is the account of Yahuwah's promises to Yitzchak:

Bereshith 26:2-5 Yahuwah appeared to Yitzchak and said, "Do not go down to Mitzrayim; live in the land where I tell you to live. Stay in this land for a while, and I will be with you and will bless you. For to you and your descendants I will give all these lands and will confirm the oath I swore to your father Avraham. I will make your descendants as numerous as the stars in the sky and will give them all these lands, and through your offspring all nations on earth will be blessed, because Avraham obeyed me and kept my requirements, my commands, my decrees and my laws."

On account of Avraham's obedience to Yahuwah's requirements, commands, decrees and laws, Father in heaven promised these blessings to Isaac, to Jacob and to his descendants as well.

So in this dream of Ya'acov, Yahuwah is confirming these promises he had already made to Avraham and to Yitzchak. Ya'acov and Ya'acov's descendants were promised to be recipients of Yahuwah's blessings. Even all the nations on earth would be blessed through Ya'acov's offspring!

...and through your offspring all nations on earth will be blessed...

Ya'acov responds to this dream:

Bereshith 28:16-19 When Ya'acov awoke from his sleep, he thought, "Surely Yahuwah is in this place, and I was not aware of it." He was afraid and said, "How awesome is this place! This is none other than the house of Elohim; this is the gate of heaven." Early the next morning Ya'acov took the stone he had placed under his head and set it up as a pillar and poured oil on top of it. He called that place Bethel, though the city used to be called Luz.

Realizing that Elohim was communicating with him, the awakened Ya'acov was alarmed and afraid. Declaring the place he was sleeping was the house or dwelling place of Elohim, Ya'acov believed that he was resting at a location that was a portal between heaven and earth. His response to the revelation was to give worship to Elohim. He set up the stone he had laid on as a pillar and he anointed the stone.

In his act of worshipping the Almighty, Ya'acov made a vow:

Bereshith 28:20-22 Then Ya'acov made a vow, saying, "If Elohim 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 Yahuwah will be my Elohim and this stone that I have set up as a pillar will be Elohim's house, and of all that you give me I will give you a tenth."

The Hebrew word rd;n" (pronounced na-dar) means a vow, something promised, an action one intends to perform. In the Torah, the sons of Israel are required under punishment of transgression to perform all their vows. Whatever one allows to be spoken from their lips, the sons are Israel are responsible to perform what they have spoken.

So Ya'acov spoke a vow from his lips. Elohim had promised Ya'acov to fulfill his role and responsibility of watching over and taking care of Ya'acov as a mighty Elohim. Ya'acov's reaction to this promise was to let Elohim be his Elohim. That is to say, Ya'acov would commit himself to Yahuwah to do Yahuwah's will and instructions. Ya'acov was promising to obey Yahuwah and let him be his Director for his life. This is an Agreement, or a Covenant being confirmed between Yahuwah and Ya'acov. Though the word Covenant is not used here, this is certainly what this exchange of words was. Just as Yahuwah had made promises of a Covenant with Avraham and his son Yitchak, so Yahuwah is making and confirming this same Covenant with Ya'acov. It was an agreement between these two parties to have this working relationship between the two of them.

And so the promise made by a vow by Ya'acov is Ya'acov agreeing that giving a tenth of all would be part of the terms of this relationship being established between these two parties. Since the promises were made to Ya'acov and to his descendants, Ya'acov's response to this Covenant relationship is on behalf of himself and his descendants for whom Ya'acov is speaking and vowing. And so he makes the promise: "of all that you give me I will give you a tenth."

Ya'acov's vow to give the tithe is an embedded Covenant promise which he and his descendants would perform to Elohim since Elohim would be their protector and provider - in short, their Elohim! We could make a similar parallel as that which the writer to the Hebrews makes. Just as

one might even say that Levi, who collects the tenth, paid the tenth through Avraham, because when Melchizedek met Avraham, Levi was still in the body of his ancestor (Hebrews 7:10),

We could also say that Ya'acov's sons were still in the body of Ya'acov and therefore the vow applies to them as well. Ya'acov spoke on behalf of all his sons who were still in his body at that time. Nearly everything that is written in the beginning establishes patterns of things to come. Those incidents, instructions and stories foreshadow events to be fulfilled in the future when Yahuwah will bring all his promises to fruition.

Even more to the point, just as figuratively speaking, Lewi paid the tithe to Melchizedek because he was in the loins of his ancestor Avraham, prophetically speaking Ya'acov vowed on behalf of all his offspring that he and they would give a tenth to Yahuwah because he had promised to be their Elohim. As the principle of first usage suggests that the first mention of a thing in Scripture lays down a pattern for its interpretation when that topic resurfaces, so here, the first examples of tithing to Elohim suggests how we should interpret the teaching of tithing that follows in the rest of Scripture. All who are committed to Elohim's covenant will give him a tenth of all their increase.

Why Does Elohim Require a Tithe From His People?

So we need to ask and answer the question, "Why should those whom Yahuwah protects and covers as their Elohim give a tithe of all to him"? Why does the Almighty require this of his people? And to this we have several responses.

First, in ancient cultures, giving to the deity is a method of honoring him and seeking his favor. Any god or deity was thought to act on behalf of its subject and so deserved to be worshipped. Part of that worship demanded that the worshipper honor that deity with a portion of his wealth - an offering of something valuable to show the worthiness of that god. Moreover, giving a gift to the deity was a way of thanking that deity for the favors and good will which the deity allegedly showered upon his subject.

Kings, rulers and people in authority were usually treated with the same kind of respect as deities. Some kings were thought to be deities. Thus, anyone who wanted to approach the king for a favor or a judgment would take a gift to that king to curry his good will. A sparkling biblical example of this is when Ya'acov was sending back his ten sons to meet with the ruler of all Egypt to gain the release of Shimon, who had been taken prisoner by that ruler to test the honesty of the brothers.

Bereshith 43:11-15 Then their father Yisrael said to them, "If it must be, then do this: Put some of the best products of the land in your bags and take them down to the man as a gift-- a little balm and a little honey, some spices and myrrh, some pistachio nuts and almonds. Take double the amount of silver with you, for you must return the silver that was put back into the mouths of your sacks. Perhaps it was a mistake. Take your brother also and go back to the man at once. And may Elohim Almighty grant you mercy before the man so that he will let your other brother and Benjamin come back with you. As for me, if I am bereaved, I am bereaved." So the men took the gifts and double the amount of silver, and Benjamin also. They hurried down to Mitzrayim and presented themselves to Yoseph.

By presenting this ruler of Egypt (whom they didn't yet recognize as their own brother Yoseph), they had hoped to gain his favor to grant their request. Such was the common practice of that day, and is still customary today as a means of dignifying a person who has authority to rule.

Though the pagans gave gifts to the gods of their imagination, gods made with their own hands, gods of wood, stone and metal, and to kings and people in authority, the real and living Mighty One actually does act on behalf of his people. The Creator of heaven and earth has total sovereignty over all creation. The Bible clearly indicates that all the earth belongs to Yahuwah. He holds ownership of all things.

During the pouring out of the plagues in Egypt, Mosheh indicates that one of the purposes of the hand of the Creator acting against Pharaoh is that his ownership of the earth will be made known:

Shemot 9:29 Mosheh replied, "When I have gone out of the city, I will spread out my hands in prayer to Yahuwah. The thunder will stop and there will be no more hail, so you may know that the earth is Yahuwah's.

This miracle wonder of controlling the weather was designed to show Pharaoh that all the earth belongs to Yahuwah, the Creator.

Hannah's prayer brings out the same point. As Hannah praises Yahuwah for the boy she conceived and gave birth to, Hannah honors Elohim by pointing out his awesome prowess in creation:

1 Samuel 2:8 He raises the poor from the dust and lifts the needy from the ash heap; he seats them with princes and has them inherit a throne of honor. "For the foundations of the earth are Yahuwah's; upon them he has set the world.

The Psalmist speaks of the creation of the world as evidence of Yahuwah's supremacy over the world, all who live in it and everything else in it:

Psalm 24:1-2 The earth is Yahuwah's, and everything in it, the world, and all who live in it; for he founded it upon the seas and established it upon the waters.

And finally, the New Testament agrees with these statements about Yahuwah. Paul affirms what the Psalmist stated, that all belongs to Elohim:

1 Corinthians 10:25-26 Eat anything sold in the meat market without raising questions of conscience, for, "The earth is Yahuwah's, and everything in it."

All this is to say that Elohim Yahuwah is worthy of the praises he is given, and should be honored by our thanksgiving to him, our gifts to him, and the dignity we pay him. And this is what tithing is all about. It's about acknowledging the greatness of our Elohim and honoring him with a portion of all that he has blessed us from what he owns. The tithe is, after all, just a portion of what belongs to the Creator in the first place. He has graciously given to us in abundance and we demonstrate our gratitude by giving a portion back to him.

In this vein, Avram gave Melchizedek a tenth of the increase Avram received from the plunder in order to thank Yahuwah for the success he brought him. Since Melchizedek was the priest of the Most High, the offering of the tenth was given to him. The priest was the one who prayed for and made intercession to the Most High on behalf of Avram the worshipper. It was appropriate that Avram give a tenth to the Most High since it was Yahuwah who gave Avram success in defeating the kings and retrieving his nephew and the goods taken.

Ya'acov also made the vow to give a tenth of all to Yahuwah who had appeared to him in a dream and had promised Ya'acov that he would bestow upon Ya'acov the blessings and promises made to his fathers Avraham and Yitzchak. This was Ya'acov's thanks to the deity for all the deity (Yahuwah Elohim) would do for him.

Moreover, to approach the Almighty without showing him the honor due him - that is to come without a gift - is insulting to the living Elohim whose earth and all substances in it belong to him. And so in the Torah of Mosheh, Elohim constrains his subjects not to come before him empty handed:

Devarim 16:16-17 Three times a year all your men must appear before Yahuwah your Elohim at the place he will choose: at the Pilgrimage Gathering of Unleavened Bread, the Pilgrimage Gathering of Weeks and the Pilgrimage Gathering of Tabernacles. No man should appear before Yahuwah empty-handed: Each of you must bring a gift in proportion to the way Yahuwah your Elohim has blessed you.

This gift in proportion does not mean that the worshipper may decide on his own how much of a gift he will bring to Yahuwah. This is a specific reference to the tithe which is a proportional gift - one tenth to be exact of all that Yahuwah has increased you - which must be brought and offered to Yahuwah to gain a hearing in his presence and to invoke his further blessing on your life.

Moreover,

Shemot 23:15 Celebrate the Feast of Unleavened Bread; for seven days eat bread made without yeast, as I commanded you. Do this at the appointed time in the month of the Aviv, for in that month you came out of Mitzrayim. No one is to appear before me empty-handed.

And again,

Shemot 34:20 Redeem the firstborn donkey with a lamb, but if you do not redeem it, break its neck. Redeem all your firstborn sons. "No one is to appear before me empty-handed.

The Almighty has firmly established that the subjects of his many kindnesses must bring evidence of their gratefulness in order to stand before him. He has done so by these three witnesses of the requirement to bring something to him.

And finally, Yahuwah requires a tithe from all his people because Ya'acov vowed to do so on behalf of his descendants whom Yahuwah promised to bless along with Ya'acov and to be their Elohim. Tithing is for all Yisrael because Yahuwah is their Elohim.

Remembering Who Gives the Ability to Gain Wealth

There is yet further reason why the people of Elohim should be giving tithe to the Almighty. Everything is from him. Nothing we have or produce is on account of our own strength or ability.

Devarim 8:11-20 Be careful that you do not forget Yahuwah your Elohim, failing to observe his commands, his laws and his decrees that I am giving you this day. Otherwise, when you eat and are satisfied, when you build fine houses and settle down, and when your herds and flocks grow large and your silver and gold increase and all you have is multiplied, then your heart will become proud and you will forget Yahuwah your Elohim, who brought you out of Mitzrayim, out of the land of slavery.

He led you through the vast and dreadful desert, that thirsty and waterless land, with its venomous snakes and scorpions. He brought you water out of hard rock. He gave you manna to eat in the desert, something your fathers had never known, to humble and to test you so that in the end it might go well with you. You may say to yourself, "My power and the strength of my hands have produced this wealth for me." But remember Yahuwah your Elohim, for it is he who gives you the ability to produce wealth, and so confirms his covenant, which he swore to your forefathers, as it is today.

If you ever forget Yahuwah your Elohim and follow other gods and worship and bow down to them, I testify against you today that you will surely be destroyed. Like the nations Yahuwah destroyed before you, so you will be destroyed for not obeying Yahuwah your Elohim.

There is a stern warning in this section of Scripture that we do not forget Yahuwah. When we experience the blessing of fruitfulness in all we put our hands to, it could be easy to forget that Yahuwah is the one who enables this blessing. We might be inclined to think that its on account of our own resourcefulness, cleverness, business savvy or skill that results in the prosperity we know. But it is Elohim Yahuwah who is sovereign.

Yahuwah is in control of our life, our health, our ability and our strength. He could just as easily afflict us with debilitating disease, weakness, confusion of mind and disability. It is only by his kindness that we have the ability to make a living and gain wealth. As such, we should never forget his contribution to what we have.

The commanded tithe is the appropriate response to this Elohim who graciously provides all we need to produce wealth and a good living. This is a no brainer for the people of faith.

Tithing During the Levitical Administration

The big hang-up among modern Christians and Messianic and Hebrew Roots followers of Messiah is that it is believed that tithing must no longer be a valid requirement because the Levitical services are no longer operational. So, many believers don't tithe. From another angle, the practice of tithing is dubious among those who believe the Law was "done away with" by the death of Jesus on the cross. Yet, either excuse for not tithing is invalidated when we consider the relevant issues in their context.

Let's study out some important principles of tithing which the Law gives us. Tithing during the Levitical Administration has a great deal of instruction that can help us understand the Creator's will for all who don't currently serve at the temple, but who love Messiah and serve his priesthood.

The first and predominating law of tithing given to us during the journeyings through the wilderness is that the tithe is holy and belongs to Yahuwah:

Vayiqra [Leviticus] 27:30-32 A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to Yahuwah; it is holy to Yahuwah. If a man redeems any of his tithe, he must add a fifth of the value to it. The entire tithe of the herd and flock-- every tenth animal that passes under the shepherd's rod-- will be holy to Yahuwah.

Whatever else we may discover about the tithe, we must first understand that the tenth of the land and of the flocks is not our own. It belongs to Yahuwah. If we hang on to this tithe, we have robbed Elohim.

The tithe is holy. This means that it is set apart unto Yahuwah. The land belongs to Yahuwah and he owns the cattle on a thousand hills. Everything that has breath has life because Yahuwah is the source of life and gives life to whomever and to whatever he will. He has the right to require a tenth of all, which is a mere token of our acknowledgment that everything we have comes from our Father in heaven. The tithe, then, is a mere gesture of our appreciation of all he has enabled us to possess. It is our expected act of worship to gain entrance and access to and audience with our Creator. We must give it to him.

The Levites are to Receive the Tithe as Their Inheritance

Secondly, the Law of Tithing was established as a requirement for the sons of Israel.

Bemidbar 18:26 Speak to the Lewites and say to them: 'When you receive from the sons of Yisrael the tithe I give you as your inheritance, you must present a tenth of that tithe as Yahuwah's offering.

This simple statement from Bamidbar (Numbers) names the sons of Israel as those that give the tithe. Why is it that only Israel is designated to give the tithe? Remember that it was Israel (Jacob) who made the vow to give Yahuwah a tenth of all in response to Elohim promising him to take care of him and to be his Elohim. Here, all of Israel's offspring is instructed to give a tenth to Levi. The vow that Jacob/Israel made is manifesting as Law for all Israel's offspring.

In addition, the tithe from all the sons of Israel during the times when Yahuwah's presence dwelt in the tabernacle was to be given to the tribe of Levi for their work of service. The tithe is Levi's inheritance.

Devarim 18:1-5 The priests, who are Levites-- indeed the whole tribe of Levi-- are to have no allotment or inheritance with Yisrael. They shall live on the offerings made to Yahuwah by fire, for that is their inheritance. They shall have no inheritance among their brothers; Yahuwah is their inheritance, as he promised them. This is the share due the priests from the people who sacrifice a bull or a sheep: the shoulder, the jowls and the inner parts. You are to give them the firstfruits of your grain, new wine and oil, and the first wool from the shearing of your sheep, for Yahuwah your Elohim has chosen them and their descendants out of all your tribes to stand and minister in Yahuwah's name always.

So we might be compelled to inquire: Why were the Levites selected from among all the tribes of Israel to receive the tithe as their inheritance. The answer comes from the early stages of Israel's time of commuting through the wilderness to the Promised Land. When Mosheh went up the mountain to meet with Elohim and to receive the tablets with the Ten Words carved into them by the hand of Elohim, the nation decided to build a golden calf to worship. When Mosheh came down with the tables he saw the Israelites in a state of frenzy:

Shemot 32:25-29 Mosheh saw that the people were running wild and that Aharon had let them get out of control and so become a laughingstock to their enemies. So he stood at the entrance to the camp and said, "Whoever is for Yahuwah, come to me." And all the Levites rallied to him. Then he said to them, "This is what Yahuwah, the Elohim of Yisrael, says: 'Each man strap a sword to his side. Go back and forth through the camp from one end to the other, each killing his brother and friend and neighbor.'" The Levites did as Mosheh commanded, and that day about three thousand of the people died. Then Mosheh said, "You have been set apart to Yahuwah today, for you were against your own sons and brothers, and he has blessed you this day."

The Levites did a very difficult thing that day because they were jealous for Yahuwah's honor. They knew their brother Aharon had done a foolish thing because the people pressured him. But they were not willing to add their approval to that grievous sin. They struck down many idolaters that day. So Yahuwah rewarded their faithfulness and obedience to him by sanctifying them - that is, Father separated them from their brothers to have a special purpose in serving all Israel.

Numbers 18

Accordingly, the tribe of Lewi would be given an inheritance of tithe instead of an inheritance of Land so that they may focus their life work to the service of the tabernacle.

Bemidbar [Numbers] 1:48-51 Yahuwah had said to Mosheh: "You must not count the tribe of Levi or include them in the census of the other sons of Yisrael. Instead, appoint the Levites to be in charge of the tabernacle of the Testimony-- over all its furnishings and everything belonging to it. They are to carry the tabernacle and all its furnishings; they are to take care of it and encamp around it. Whenever the tabernacle is to move, the Levites are to take it down, and whenever the tabernacle is to be set up, the Levites shall do it. Anyone else who goes near it shall be put to death.

The Levites were not to make a living in the same way as all their brothers. They were dedicated to the work of service in the tabernacle. So they were not given land to farm. They were given their food through the giving of the other tribes of Israel their tithe, who worked their land to produce food.

The Time of Tithing

Shemot/Exodus 23:15-17 Celebrate the Pilgrimage Gathering of Unleavened Bread; for seven days eat bread made without yeast, as I commanded you. Do this at the appointed time in the month of the Aviv, for in that month you came out of Mitzrayim. No one is to appear before me empty-handed. Celebrate the Pilgrimage Gathering of Harvest with the firstfruits of the crops you sow in your field. Celebrate the Pilgrimage Gathering of Ingathering at the end of the year, when you gather in your crops from the field. Three times a year all the men are to appear before Adonai Yahuwah.

Shemot 34:23-24 Three times a year all your men are to appear before Adonai Yahuwah, the Elohim of Yisrael. I will drive out nations before you and enlarge your territory, and no one will covet your land when you go up three times each year to appear before Yahuwah your Elohim.

As to the question of when the tithe is given, the Instruction is easy to understand. It comes down to a matter of practicality. Since the tithe belongs to Yahuwah and the Presence of Yahuwah was established in one physical location, then the tithe could only be given on the occasion of the sons of Israel making pilgrimage to that place where his Presence dwells. This happened three times a year back in that time.

And secondly, the tithe could only be given when the people had it in their hands to give. And that time was at the season of the three annual harvests. The major harvests of this agricultural society took place three times a year. These harvests were ready in the early spring, in the early summer and in the early autumn.

Devarim/Deuteronomy 16:16-17 Three times a year all your men must appear before Yahuwah your Elohim at the place he will choose: at the Pilgrimage Gathering of Unleavened Bread, the Pilgrimage Gathering of Weeks and the Pilgrimage Gathering of Tabernacles. No man should appear before Yahuwah empty-handed: Each of you must bring a gift in proportion to the way Yahuwah your Elohim has blessed you.

So, at the time of these three annual harvests, the people are instructed to take a proportional part of their harvest in hand and bring it as an offering unto the Lord of the harvest. The words, "a gift in proportion to the way Yahuwah your Elohim has blessed you," refers to a tithe of that harvest. Whether your harvest is large or small, a tithe is a proportional gift from what Yahuwah has blessed you with.

What is the Commanded Tithe?

Vayiqra 27:30-33 A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to Yahuwah; it is holy to Yahuwah. If a man redeems any of his tithe, he must add a fifth of the value to it. The entire tithe of the herd and flock-- every tenth animal that passes under the shepherd's rod-- will be holy to Yahuwah. He 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.

On the question of what the sons of Israel should tithe, the answer seems to be clear and precise. A tithe of everything from the land is required. Leviticus 27 lets us know that anything that is produced from the Land which Yahuwah gave as an inheritance to his people must be tithed. All the crops grown in the field and all the fruit from any of the trees on the Land must be included in the giving back to the Creator.

Also, for those sons of Israel who have animals, a tenth of all the clean animals from among the flocks and the herds is holy to Yahuwah and is given back to him. The method of choosing which of the animals to give is described. All the animals were passed under the shepherd's rod and every tenth one was pulled aside to be given. The owner was not allowed to pick and choose among the animals. They were randomly selected this way.

There is still another witness in Torah about tithing the produce of the fields and the flocks and herds:

Devarim 14:22-27 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 Yahuwah your Elohim at the place he will choose as a dwelling for his Name, so that you may learn to revere Yahuwah your Elohim always. But if that place is too distant and you have been blessed by Yahuwah your Elohim and cannot carry your tithe (because the place where Yahuwah 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 Yahuwah your Elohim 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 Yahuwah your Elohim and rejoice. And do not neglect the Levites living in your towns, for they have no allotment or inheritance of their own.

It is easy to understandr in the Instructions about the tithe, that for this agricultural community - the nation of Israel - the tithe was to consist primarily of food that the tribe of Levi could eat as their provision. This included the produce from the fields and the flocks and herds. First, a tenth of the produce from the fields is to be tithed. But the sons of Israel are here told to eat that tithe. A tithe of grain, wind and oil, and the firstborn of herds and flocks are to be eaten by each family that brings those tithes. We will sort out this eating of the tithe in a section below.

But let's deal with the instruction that follows. If the tithe of all these things is too great to carry up to the place of Yahuwah's dwelling place, then the sons of Israel are instructed to exchange their tithe for silver. They then take the silver up to the dwelling Place of Yahuwah and buy whatever they want to eat. So, essentially, the actual tithe of the fields and livestock, if they are too great to carry, are not taken up to the Presence of Yahuwah. The silver is brought up. Thus, the silver is accepted as tithe when it is representative of the worshipper's increase and is brought up to his Presence. This establishes that tithe is not always the actual first gleanings of the field and every tenth animal of the livestock.

So what if some of the sons of Israel were not in the farming business or the livestock business? There are other occupations which produce an income and a living. What about them? Do they have to tithe? Does the Torah teach that all income and increase that we make are subject to the law of tithing? Or does tithing only apply to crops and animals? Do only farmers and livestock owners have to tithe?

Would it make any sense at all if only farmers and livestock owners must tithe but that other work would not be subject to tithe? No, not really. The ability to work is a gift of Yahuwah as we saw in Devarim 8. Thus all increase from whatever source should logically be subject to the tithing law unto Yahuwah. It's hard to find an instruction in the Torah which bears this out clearly, but there is a useful example of someone who is not a farmer or keeper of livestock who is commanded to tithe. But, clearly in Devarim 14, silver is accepted as tithe and can be brought as tithe to the place of the Almighty's Dwelling Place.

The Levite and the Priest are commanded to tithe and yet they are not in the business of growing crops or raising animals.

Bamidbar 18:25-32 Yahuwah said to Mosheh, "Speak to the Levites and say to them: 'When you receive from the sons of Yisrael the tithe I give you as your inheritance, you must present a tenth of that tithe as Yahuwah's offering. Your offering will be reckoned to you as grain from the threshing floor or juice from the winepress. In this way you also will present an offering to Yahuwah from all the tithes you receive from the sons of Yisrael. From these tithes you must give Yahuwah's portion to Aharon the priest. You must present as Yahuwah's portion the best and holiest part of everything given to you.' "Say to the Levites: 'When you present the best part, it will be reckoned to you as the product of the threshing floor or the winepress. You and your households may eat the rest of it anywhere, for it is your wages for your work at the Tent of Appointment. By presenting the best part of it you will not be guilty in this matter; then you will not defile the holy offerings of the sons of Yisrael, and you will not die.'"

The occupation of the tribe of Levi was to take care of the tabernacle. The tithe came to them because they were not given land like the other eleven brothers. So it is significant that the Levites were also commanded to tithe. Since the Levites were commanded to tithe, it stands to reason that all other sons of Israel had an obligation to tithe also, regardless their occupation.

Another reason why tithing was obligatory for every son of Israel, regardless their source of income, is that such was the simple command. We have already covered some instructions that bear out that all the sons of Israel were to bring a tithe to present it in the Presence of Yahuwah:

The "gift in proportion to the way Yahuwah your Elohim has blessed you" is basically a reference to the tithe. The tithe is a proportional gift. It is one tenth of the substance with which Yahuwah has blessed you. This is what every man in Israel is to bring with him when he goes up. And all of them are commanded to go up.

Yet another Scripture bears this out also:

To reiterate the important component of these two passages, all the men in Israel were commanded to go up these three times a year and bring with them the gift that was commanded. Thus, regardless of what their means of making a living was, each man must bring that tithe.

So we conclude this section by noting that the Torah instructs every man to appear before Yahuwah with a gift in proportion to how Yahuwah has blessed them. This proportional gift is the tithe. Everyone who benefits and finds increase in their occupation is obligated to give a tenth of that increase back to Yahuwah, because he is the one who gives each man the ability to gain wealth. Though the primary focus of the tithing command deals with crops and animals, certainly every man was required to bring a tithe of whatever the increase of the occupation was. Thus, all men must appear and bring the tithe of their increase to Yahuwah.

Is a Second or Third Tithe Commanded in Torah?

Regarding tithing, there are some pastors of Christian churches and now even among some of the Messianics and Hebrew roots fellowships is the teaching that Scripture indicates a second tithe and even a third tithe for Yahuwah's people. This interpretation usually states that the first tithe belongs to the Levites, the second tithe belongs to all the sons of Israel who go up to worship, to be used to eat and drink during the feast and that the third tithe belongs to the poor, the widow and the orphan.

The teaching unfolds something like this: the first tithe is holy to Yahuwah and belongs to the priests and Levites as their inheritance. After separating out the first tithe, the people are to extract a second tithe of what remains of their increase for that season and designate that as food for themselves that they take up with them to the place where Yahuwah has placed his name at the time of the three annual pilgrimage gatherings and eat that second tithe in the presence of Yahuwah. And then, every third year, the sons of Israel are to set aside a third tithe, after the first two tithes have been set aside from that years increase, and leave this third tithe in their home towns to be given to the poor, the widow and the orphan. Though there may be some variations in the way this three tithing system is taught, this is essentially what is the most common understanding among those who propagate the three tithe teaching.

I don't agree with those who hold to the view that the Torah tells us we are obligated to pay a first tithe, a second tithe and a third tithe. And so I will elaborate below why I am convinced and confident that Yahuwah Elohim only requires a single tithe from his people. Now keep in mind that there are other offerings, gifts, vows and obligations that are owed to Yahuwah. But when it comes to tithing, only a single tithe is commanded.

Eating the Tithe

Devarim 12:5-7 But you are to seek the place Yahuwah your Elohim will choose from among all your tribes to put his Name there for his dwelling. To that place you must go; there bring your burnt offerings and sacrifices, your tithes and special gifts, what you have vowed to give and your freewill offerings, and the firstborn of your herds and flocks. There, in the presence of Yahuwah your Elohim, you and your families shall eat and shall rejoice in everything you have put your hand to, because Yahuwah your Elohim has blessed you.

Devarim 12:17-19 You must not eat in your own towns the tithe of your grain and new wine and oil, or the firstborn of your herds and flocks, or whatever you have vowed to give, or your freewill offerings or special gifts. Instead, you are to eat them in the presence of Yahuwah your Elohim at the place Yahuwah your Elohim will choose-- you, your sons and daughters, your menservants and maidservants, and the Levites from your towns-- and you are to rejoice before Yahuwah your Elohim in everything you put your hand to. Be careful not to neglect the Levites as long as you live in your land.

These two passages from Devarim 12 make clear that the tithe the sons of Israel take up with them on their pilgrimage to Yah's place of his dwelling were to be eaten by those who bring them. Yet, it is food not just for the men who bring that proportional gift (the tithe), but it is also food for their family, including sons and daughters, menservants and maidservants, and the Levites from your towns. This instruction emphasizes that the Levites are not to be neglected.

If the so-called "first tithe" was for the Levites, what reason would there be for the so-called "second tithe" to also be shared with the Levites? If the Levites already have their share in the "first tithe" then there can be no reason that the "second tithe" would also need to be given to them.

For this reason, it follows that the single tithe that is commanded is brought by the sons of Israel to be their source of food to be eaten in the presence of Yahuwah during this pilgrimage. It is certain that those bringing their tithe would not be able to consume the whole tithe by themselves. Thus, the bulk of their tithe would be given, as instructed, to the Levites as their portion. And so it makes sense that this tithe that is eaten by the bringer is then also shared with the Levite. That portion of the tithe that remains after the worshipper eats is given wholly over to the Levites to also rejoice over and eat, and is theirs as the store of food for many meals to come.

Yet another section of Scripture describes this eating of the tithe again.

Again, this Instruction reiterates that the Levites have no allotment or inheritance of their own. Thus, this tithe that the sons of Israel bring is the one and the same "tithe" that they eat for themselves and also share with the Levites who have no allotment or inheritance of their own. If the Levites had already received their tithe in the "first tithe", then they would have already received their "inheritance" and would not be in need of a portion of this "second tithe." The "do not neglect" statement makes no sense if the Levites had already received a different tithe, a so called "first tithe."

On the whole, contemplating the content of these three Scriptures indicates that the single tithe that is required of all Israel is the one and the same tithe that each one rejoices over and eats in the Presence of Yahuwah and is also shared with and the remainder given over to the Levites as their inheritance.

The Third Year Tithe

Another instruction about the tithe is when it is given on the third year. This command is different than the tithe of the preceding years.

Devarim 14:28-29 At the end of every three years, bring all the tithes of that year's produce and store it in your towns, so 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 Yahuwah your Elohim may bless you in all the work of your hands.

This third year tithe is not a "third tithe." It is simply the single tithe that is collected in the third year. Instead of bringing that tithe in the third year to the place of pilgrimage to the Presence of the Almighty, that tithe in the third year is simply collected and stored in your local town to be used as food for the Levite, alien, the fatherless and the widow who live near you.

So when you make pilgrimage in that third year, since you left the tithe behind and are appearing "empty handed" before Yahuwah, Devarim 26 explains how you are still accepted by Yahuwah though you are empty handed in his Presence:

Devarim 26:12-15 When you have finished setting aside a tenth of all your produce in the third year, the year of the tithe, you shall give it to the Levite, the alien, the fatherless and the widow, so that they may eat in your towns and be satisfied. Then say to Yahuwah your Elohim: "I have removed from my house the sacred portion and have given it to the Levite, the alien, the fatherless and the widow, according to all you commanded. I have not turned aside from your commands nor have I forgotten any of them. I have not eaten any of the sacred portion while I was in mourning, nor have I removed any of it while I was unclean, nor have I offered any of it to the dead. I have obeyed Yahuwah my Elohim; I have done everything you commanded me. Look down from heaven, your holy dwelling place, and bless your people Yisrael and the land you have given us as you promised on oath to our forefathers, a land flowing with milk and honey."

So the "empty handed" worshipper speaks this oath as he stands before Yahuwah. He indicates that he had already removed the tithe and set it in the storage of his local town for the Levite, alien, widow and fatherless. Thus, he has done all that Yahuwah commanded him, though he brings nothing on the pilgrimage and appears without gift. And Yahuwah accepts the worshipper because he knows that this son of Israel did do as he promised he did.

This oath is not pronounced every time a man makes pilgrimage to appear before Yahuwah. It is only pronounced in the third year when he makes pilgrimage and appears before Yahuwah "empty handed."

There is nothing in these passages about the third year tithe that indicates that this tithe is a third tithe - different from the standard tithe that is required of all Israel. So, the concept and teaching of a "second tithe" and a "third tithe" are not instructions of the Scriptures. They come from a misreading and a misunderstanding of the plain, simple statements of the Torah.

Tithing During the Revival Under King HezekYah (Hezekiah)

He ordered the people living in Yerushalayim to give the portion due the priests and Levites so they could devote themselves to the Law of Yahuwah. As soon as the order went out, the sons of Yisrael generously gave the firstfruits of their grain, new wine, oil and honey and all that the fields produced. They brought a great amount, a tithe of everything. The men of Yisrael and Yehudah who lived in the towns of Yehudah also brought a tithe of their herds and flocks and a tithe of the holy things dedicated to Yahuwah their Elohim, and they piled them in heaps. They began doing this in the third month and finished in the seventh month. When Hezekiah and his officials came and saw the heaps, they praised Yahuwah and blessed his people Yisrael. 2 Chronicles 31:4-8

Sometimes it helps us with our perspective on a topic to view in the biblical history how that teaching played out in practical terms for the sons of Israel. So, under King Hezekiah (Heb. HezekYah), the example of how tithing was ordered is helpful as an overview. Hezekiah ordered his subjects to resume the practice of tithing to the Levites, who needed that support to go about their work.

The narrative tells us that all Israel generously gave a tithe. They tithed their grains, wines, oils and honey and everything else the fields produced. And the next statement says they gave a tithe of everything. Though no other details are given to explain what "everything" is, it aligns with our view that since "everyone" was giving tithe, then it was more than just what the fields produced.

Furthermore, the sons of Israel also tithe from their herds and flocks and of all the things dedicated to Yahuwah. They were obedient in all this. And the men of Yisrael and of Yehudah all participated in this giving practice. The heaps of all the tithes speaks to the wholehearted effort put forth by the sons of Israel at that time.

Tithing During the Temple Restoration of Nehemiah

"We also assume responsibility for bringing to the house of Yahuwah each year the firstfruits of our crops and of every fruit tree. As it is also written in the Law, we will bring the firstborn of our sons and of our cattle, of our herds and of our flocks to the house of our Elohim, to the priests ministering there. Moreover, we will bring to the storerooms of the house of our Elohim, 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. A priest descended from Aharon 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 Elohim, to the storerooms of the treasury. The people of Yisrael, 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 Elohim." Nehemiah 10:35-39

Also, after the Babylonian captivity as the Yehudim (Jews) returned to the Land, Nehemiah instigated a return of the tithing mandate for all Israel. As such, the priests and all Levites were to be taken care of by their allotted inheritance which is the tithe from all the men of Israel. This wholesale return to Yahuwah and to his Law (Torah) included a vigorous effort to bring the complete tithe of all the increase of the families of Israel.

As such, the work of the priests and Levites could be resumed in the temple. The tithe was the alloted inheritance of the whole tribe of Levi. So the priests and the rest of the Levites could perform their duties and responsibilities of ministering in the service of Elohim on behalf of the rest of the people of Israel.

"Storehouse Tithing" and Yahuwah's Blessing

"Will a man rob Elohim? 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. Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this," says Yahuwah 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. I will prevent pests from devouring your crops, and the vines in your fields will not cast their fruit," says Yahuwah Almighty. "Then all the nations will call you blessed, for yours will be a delightful land," says Yahuwah Almighty. Malachi 3:8-12

The Tanach (Old Testament) brings a final word about the importance of tithing by the prophet Malachi. This stirring message from the Almighty brings into focus once again how vital in the mind of Elohim is the practice of tithing. No one can realistically expect the blessings from Yahuwah who is not first presenting him with the proportional gift in accordance to how Yah has blessed him.

The commanded way of honoring Yahuwah as the One who fulfills his vow of blessing to his people is to bring him a tenth of the increase of what Elohim brings to the fields and the flocks and of all of which Yahuwah blesses his people. It is reasonable for Yahuwah to require this of his people. Yet, to withhold this tithe from the One who provided for his people all that they have is to dishonor and frankly, disrespect, the Creator who holds all things in his hand.

Thus, the word to Malachi the prophet is that Yahuwah is calling his people to account who do not give him his due, which is a tenth of the increase. The sons of Israel were not bringing their tithe into the granary storehouse as they were commanded to do. In this way, they were breaking covenant with the Almighty. Yet, the merciful Elohim is practically begging his people to do right by him, because he wants to abundantly bless them. But he cannot, because they have been unfaithful to him in this matter.

The nation of Israel and the nation of Judah had both been unfaithful to Elohim in their worship practices. The had forsaken his laws and right-rulings and had turned to the gods of the nations to serve them and expect them to bless them and protect them. After great patience exercised by the Almighty, he sent them off into exile among the Gentiles on account of this rebellion and apostasy.

And so in forsaking Yahuwah and the true worship of Him according to His commandments, they also stopped tithing to Yahuwah as He instructed. After the return from exile, the sons of Israel tithed properly. But as time rolled along, the succeding generations again stopped tithing as per the Torah. So, here, Malachi is bringing this message from Elohim that the people need to repent of their backsliding again and begin to tithe what is proper.

Another Order of High Priest - The Melchizedek Connection

The reason that the message of storehouse tithing as found in Malachi is important is that Elohim Yahuwah does not change. He is still the Creator and Lord and must be respected and obeyed by his people.

Of David. A psalm. Yahuwah says to my master: "Sit at my right hand until I make your enemies a footstool for your feet." Yahuwah will extend your mighty scepter from Zion; you will rule in the midst of your enemies. Your troops will be willing on your day of battle. Arrayed in holy majesty, from the womb of the dawn you will receive the dew of your youth.

Yahuwah has sworn and will not change his mind: "You are a priest forever, in the order of Melchizedek." Yahuwah is at your right hand; he will crush kings on the day of his wrath. He will judge the nations, heaping up the dead and crushing the rulers of the whole earth. He will drink from a brook beside the way; therefore he will lift up his head. Psalm 110

The Holy Spirit was speaking through David in this prophetic Psalm (see Hebrews 3:7, the Psalms were all inspired by the Holy Spirit). This Psalm speaks of the Messiah who was to be David's descendant. This son of David was the anointed One who is to sit in the position of authority of Elohim ("at my right hand" is metaphor for "in the place and authority of Elohim"). As that One who was appointed, He was to not only reign from Jerusalem, but he was to be a high priest over Elohim's people and in his temple.

The Aaronic priesthood is spoken about frequently in the Torah and the rest of the Tanack. But the Melchizedek priesthood actually preceded Aaron and his sons. We have already said much about this above. So, the Messiah was to take on this role as High Priest. But he was not of the tribe of Levi or of the family of Aaron. He was David's son - from the tribe of Yehudah (Judah).

Thus, David is told that the Messiah's priesthood, which is a "forever" priesthood, is of the order of the Melchizedek priesthood, not of the order of Aaron. Now, since the Melchizedek priesthood came long before the Aaronic priesthood, the greater of the priesthoods is that of Melchizedek!

Yahusha Our High Priest in the Order of Melchizedek

Every high priest is selected from among men and is appointed to represent them in matters related to Elohim, to offer gifts and sacrifices for sins. He is able to deal gently with those who are ignorant and are going astray, since he himself is subject to weakness. This is why he has to offer sacrifices for his own sins, as well as for the sins of the people.
No one takes this honor upon himself; he must be called by Elohim, just as Aharon was.

So Messiah also did not take upon himself the glory of becoming a high priest. But Elohim said to him, "You are my Son; today I have become your Father." And he says in another place, "You are a priest forever, in the order of Melchizedek."

During the days of Yahusha's life on earth, he offered up prayers and petitions with loud cries and tears to the one who could save him from death, and he was heard because of his reverent submission. Although he was a son, he learned obedience from what he suffered and, once made perfect, he became the source of eternal salvation for all who obey him and was designated by Elohim to be high priest in the order of Melchizedek. Hebrews 5:1-10

It is clear in Scripture - and no one ever debates or refutes this point - that the Melchizedek priesthood preceded the Aaronic priesthood and was greater. The Melchizedek priesthood was in operation in the time of the patriarchs. And it is also clearly in operation when Messiah was seated at the right hand of power of Elohim. And it is also just as clear, that since Messiah's priesthood is a "forever" priesthood, that it is operational today and beyond.

Now debate may continue to rage as to whether the Aaronic priesthood and the service of the tribe of Levi is presently awaiting in the wings. There is no temple or Tent of Meeting where Yahuwah resides on earth. And therefore, even if the family of Levi could be proven from genealogical records, the work of the Levi is NOT operational today.

The patriarchs tithed to Melchizedek and later the sons of Israel tithed to the Levites. But now the Aaronic priesthood is not operational. But the Melchizedek priesthood is operational. Since both are described in the Torah, then isn't it perfectly logical that tithing should be done to the Melchizedek priesthood today?

Tithing was a proper response to Elohim before Levi and Aaron received their roles and instructions. So, tithing was not dependent upon the Aaronic order or the Levitical inheritance. Tithing supersedes Levi. Elohim has not changed even though the priesthoods have changed. Tithing is still the proper response of the people whom he has blessed and is an essential act of worship and thanksgiving to the Creator, Provider, Lord and Savior of his people.

The work of ministry of the Levites was funded by the tithes of the people. And likewise, the work of the ministry of the High Priest in the Melchizedek order is funded by the tithes of his people. The dissemination of the Gospel is the ministry of the Messiah being brought to the nations by his apostles, prophets, evangelists and teachers/preachers. So, they too, are funded by the tithing of those who belong to Messiah and are benefiting by his servants.

Tithing During the Melchizedek/Messiah Administration

When all is said and done, the questions remain: Do followers of Messiah Yahusha/Yeshua (Jesus) have to tithe? And if so, then to whom? Doesn't the Torah teach that tithe is only to go to the Lewites? No, we've already covered that. The Torah teaches both tithing to the Priest in the order of Melchizedek and tithing to the tribe of Lewi. So, since Levi's priesthood is not operational but Melchizedek's is, then tithing must be done to the High Priestly ministry of the Messiah that is carrying out the work of the Gospel. This is a true Torah instruction. Torah keepers should be aware that tithing is still an expected manifestation and response of faithfulness for all those who obey the commandments of Torah and have the testimony of Yeshua.

There are several statements made in the New Testament which bear out this truth. The first is this by the Apostle Paul:

Am I not free? Am I not an apostle? Have I not seen Yahusha our Lord? Are you not my work in the Lord? If to others I am not an apostle, at least I am to you; for you are the seal of my apostleship in the Lord. My defense to those who examine me is this: Do we not have a right to eat and drink? Do we not have a right to take along a believing wife, even as the rest of the apostles and the brothers of the Lord and Cephas? Or do only Barnabas and I not have a right to refrain from working?

Who at any time serves as a soldier at his own expense? Who plants a vineyard and does not eat the fruit of it? Or who tends a flock and does not use the milk of the flock? I am not speaking these things according to human judgment, am I? Or does not the Law also say these things? For it is written in the Law of Mosheh, "YOU SHALL NOT MUZZLE THE OX WHILE HE IS THRESHING." Elohim is not concerned about oxen, is He? Or is He speaking altogether for our sake? Yes, for our sake it was written, because the plowman ought to plow in hope, and the thresher [to thresh] in hope of sharing [the crops].

If we sowed spiritual things in you, is it too much if we reap material things from you? If others share the right over you, do we not more? Nevertheless, we did not use this right, but we endure all things so that we will cause no hindrance to the gospel of Messiah. Do you not know that those who perform sacred services eat the [food] of the temple, [and] those who attend regularly to the altar have their share from the altar? So also the Lord directed those who proclaim the gospel to get their living from the gospel.

Now, it is often suggested that this giving to the apostles is not tithing. It was simply a freewill offering of Messiah's people to the needs of the sent-out ones, they say. But let's break down exactly what Paul is writing here to ascertain what this giving is.

Paul first notes that he has a right to all the benefits that the other apostles enjoy. The first of these rights is to eat and drink without having to work outside of the ministry of the Gospel. He then explains what he means by this. Soldiers, gardeners and shepherds all eat from the work which they produce. Each benefits from their occupation.

He then shows that the Torah (Law of Moses) says the same thing. Even the ox threshing out the grain is permitted to eat from the grain he is threshing. While Elohim is concerned about the working animal, the greater meaning and lesson of this commandment is about people. In whatever work they are doing, men and women are expected to benefit from their own work in tangible ways, such as in eating and drinking.

The apostle then gets to the point. The spiritual work Paul and others are accomplishing and spending their time and energy on should produce a material benefit to them. And so they have a right to live (collect an income) from the work of proclaiming the Gospel.

Paul explains that the priests and Levites who perform works of service in the temple benefit from the gifts offered at the alter and eat the food of the temple. The temple was the place where the other tribes of Israel brought their sin offerings, tithes and gifts. And the workers of the temple made a living from those tithes and gifts.

In like manner, as the Priests and Levites made their living from what was allotted to them by way of tithes and offerings, those who are at work in the ministry of the Gospel of Messiah have the same right to earn their living by those who belong to the Body of Messiah. The Lord "directed" this to be so, which indicates that the Messiah taught his disciples that they would receive their living off the people to whom they ministered.

While there is no mention of the teaching of Messiah to his disciples about the tithe being used in the work of the Messiah, Paul is indicating that he, in fact, did bring this teaching. There are many things Yeshua taught his disciples that are not recorded in the four gospel accounts. But Paul is letting us know that he did speak to his disciples about this matter.

Since tithing is still the will of Elohim for his people, even those who are attached to Messiah, and since Messiah taught his disciples about this, then the living those people provide through tithes and offerings are to be given to the ministers of the Gospel. And so, without saying the word "tithe," Paul is openly teaching what the Master Himself taught - that his people should tithe and that his ministers should be the recipients of those tithes.

This is consistent with the teaching in Genesis that Melchizedek received the tithe from our ancestors, Abraham and Jacob. And thus, any suggestion that the Torah does not teach tithing to any other group than to the Levites is incorrect and a misreading and misinterpretation of Scripture. A large portion of Hebrews discusses the High Priestly office of Messiah according to the order of Melchizedek. And in that he describes in detail a comparison of similarities and differences between the Aaronic order and the Melchizedek priesthood. Hebrews says this about tithing:

The writer to the Hebrews goes to great lengths to describe the original practice of tithing. And it had nothing to do with giving that tithe to the tribe of Levi! Abraham, who is the example of faith for New Testament followers of Messiah, paid the tenth to Melchizedek, NOT to Levi! Why is this important? Because the author of Hebrews is subtly suggesting - no, rather, he is strongly persuading - the followers of Yeshua/Jesus to be tithing to the High Priest in the order of Melchizedek, and no longer to Levi.

The very point of making such a big fuss over Abraham's tithing is to show believers in Messiah that we should return to the original practice of tithing that the patriarchs Abraham and Jacob are shown to be engaged in. Yeshua/Jesus has a greater priesthood than did Aaron. So, since Yeshua/Jesus is a greater High Priest than Aaron, and since Yeshua's priesthood is presently operational and fully functional, and whereas, Aaron's priesthood is not presently functional, we New Testament believers should be tithing to Melchizedek, aka Yeshua/Jesus and no longer to Aaron and the Levites.

In the Aaronic priesthood, the sons of Israel paid the tithe to men who die. But in the Melchizedek priesthood, the sons of Israel - believers in Messiah - pay the tithe to the Man who lives. Could the writer of Hebrews be making this appeal to Christians any clearer? We are the offspring of Abraham, and as people of the faith of Abraham, we need to be tithing to the Gospel ministry of our High Priest Yeshua/Jesus who ever lives to make intercession for us.

In the Messianic world, there are many who are trying to persuade us that since the temple service is no longer running then this indicates that we no longer have to tithe a tenth of our income. And they think that this kind of (no) response is "Torah keeping." But nothing could be further from the truth. The real Torah obedient people will continue to tithe to Elohim by giving the tithe to the proper authority according to the Torah. And that authority is Yeshua. And the present day workers of that ministry, like the Levites were in their day, the ministers of the Everlasting Gospel - the apostles, prophets, evangelists and pastor/teachers.

Because of the love of the Creator for those who come to him through his only begotten Son, believers in Messiah should desire to show Him their love and thanksgiving for salvation by freely and willingly giving the commanded tithe to the work of His ministry. There are no more excuses for not paying the tithe instructed in the Torah and by the Prophets. Let's be a people who give to Elohim/God all that he asks us to give.

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