Exploring the Tithe
by Pastor Thomas Kulp
Exploring the tithe in the Lord’s view heavily involves
Malachi 3:6-12. These passages are the
primary source for a dissertation of God’s instruction for the material items
in life. God makes the source of all
blessings clear and that He is in control of all things. Visiting these passages involves relating a
number of Pentateuch passages that give us a backdrop of the commands that God
is revealing to Israel and therefore still affecting us today.
When discussing the subject of the tithe, the need to define
the word and differentiate the use of tithe and tax in context becomes
necessary. The word tithe is defined as,
“The practice of offering to God a tenth of the harvest of the land and of
livestock, as holy to the Lord.
The idea is also used in a more general sense, meaning offering one-tenth of
one’s income to the Lord.”[1] The use of this word and concept is used in Deuteronomy
26:12, as describing the year of the tithe and in Numbers 18:21 to define the
use of it to support and compensate the Levites for the work of the
priesthood. In contract the word tax is
defined as, “Any form of payment levied on people by a supervising authority.”[2] A tax is a payment from human rulers, whereas
a tithe is given in obedience and thankfulness to the temple by command of our
Holy God.
God gave Israel the land as their inheritance. He made it clear that it was actually a
stewardship: “The land is mine and you are but aliens and my tenants (Lev
25:23). One reason for this was the sinful human tendency to disconnect the
gift from the giver (Deuteronomy 6:10–12).”[3] The view is stated that God is the giver of
the gift of the Promised Land, and specifically the City of Jerusalem. Israel is but a tenant and all material
goods are a gift from the Father. With
this in mind there is a necessary fact that needs revealed; God does not need
the money, the money is a tool used by a loving God to support and provide for
His people. As an example, as in Nehemiah,
King Atraxerxes is used by God to provide for His enslaved nation. Vast resources are provided by God through Atraxerxes,
the ruler of Persia, which allowed for Israel to return and to rebuild His Holy
City and Temple. The lesson is all is a
gift from the Father, and the giving of the tithe is a heart condition issue
with the nation. “We are dealing with
the same unchanging God who requires obedience and who forgives those who
repent of disobedience (1 John 1:9). In a world of flux and change, he is the
constant.”[4] God has from the beginning been constant.
Genesis 14:20 shows Abram giving of a tithe (or tenth) to the Priest Most High,
Melchizedek and again in Genesis 28:22 the evidence of a tithe is displayed.
God has revealed Himself seeking obedience and a relationship with His people
from the beginning of time. Little is
asked by God but to worship Him alone.
Part of this worship is the giving back cheerfully of the generous gifts
that He alone provides.
In Malachi 3:9, the call of the Father is a calling out of
the people for “…robbing me”, furthermore states that the people are “under a
curse” for the action and heart condition.
In Mark 12 the story of the widow’s mite displays the true heart that
God desires. The widow gave out of
poverty; the widow gave all. The widow displays
a giving heart that is also revealed in Matthew 25 with the story of the
talents. Here in Malachi the same thing
has occurred. God has blessed His people
with release from captivity, restoration of the land, and the ability to
reconnect with His presence, yet they hold back and rob Him. God knows the heart and knows this to be a
condition that reveals another potential abandoning of Him. Once again idols are evolving. These idols steal away the focus on God. God is a god of structure and as written in
Malachi 3:6, “I the Lord do not change.”(NIV), therefore what was established
in Genesis is consistent in Malachi and in the future times. “Turning toward
God means offering Him our entire selves. We can’t claim to follow Jesus and
not give toward God’s causes with our time and money. To do so would be to make
our beliefs center on what we feel or think, not what we do. Faith requires
action.”[5]
All of the verses in Malachi are calling His people back to
total obedience and fully back to relationship to Him. God know that the tithe is provided to
support the Temple and the Priests in the Temple of God. God’s desire is to have the priests fully
committed to the work placed before them in order to serve His purposes. A reduction in the tithe is not only a
spiritual failure but also a hindrance to the functionality of the Temple in
the everyday life of the nation. The
issue evolves around greed. “Greediness
is not only a mark of selfishness; it is a token of infidelity and therefore of
outright disobedience. The most severe penalty for failure to conform to God’s
will is curse.”[6] The way the nation is heading will only lead
to great problems. The nation has
recently returned from curse in foreign lands, and should not be seeking
another act of discipline. The deep love
and care of the Lord is displayed through the prophet, Malachi, to call them
out and to give them the opportunity to correct and redirect the actions.
God is not painting a picture from ten thousand feet but from
a down to earth level where actions that do not follow a proper heart conditions
are called out. The blessing is that God
desires to bring joy. “He promises that He will respond with an
overflowing blessing. It is impossible to out-give God.”[7] What a God that in His infinite
wisdom and love sees the error, gives a call to obedience, and does the
thinkable; promises overflowing blessings.
Today the
lesson is still valid and the blessing or curse still present as options to a
believer. When a Christian’s heart is
focused on God and the work of the kingdom then the tithe is paid before all
other things. The viewpoint in practice
is all things are gifts from above and a generous God grants all 90 % of the
material goods, seeking only 10% for His work.
This commentary states it wonderfully, “In bringing the tithes and offerings, the people were
not only supporting the ministry of the temple, but they were also giving
thanks to God for His bountiful provision for their own needs.”[8] The amount of a Christian’s giving shows the
depth of thankfulness to God. The cycle
is perpetual. God gives to His people
good gifts; His people take the first tenth of these gifts and give them
joyfully to the church. In turn the
people are part of blessing others, and God seeing the heart of the giver will
grant them more. What a splendid system
that God has ordained: if all believers only followed it. A world is changed and nations spared of
curse because of the obedience of the people.
Putting God first in all things.
God doesn’t want a demand tax paid but rather a heart that gives out of
love. Gifts given because of love and
never duty--“Not because they “paid” for them, but because, when God’s people
are close to Him, He enjoys doing them good.”[9] What an amazing and wonderful God every
Christian has placed in the heart.
In summary, God is a just God that is
patience and full of grace. God has a
plan that requires obedience from His people.
Honoring God with obedience will usher in bountiful and joyous
blessings. God commanded a system that
directs a tenth of fruits of the work of His loved ones to be brought to the
temple. God allows a testing of this
command due to His desire to shower His children with gifts in abundant
amounts. The floodgates of blessing will
be opened and His Word states, “…that you will not have room enough for it”
(Malachi 3:10), therefore let every believer give with a cheerful heart and
allow our nation to receive the glorification of the Lord.
BIBLIOGRAPHY
Barry,
John. Malachi: Easy Doesn’t Change the
World. Bellingham, WA: Lexham Press, 2014.
Elwell, Walter. Evangelical
Commentary on the Bible (Vol. 3). Grand Rapids, MI: Baker Book House, 1995.
Ellsworth,
Roger. Opening up Malachi. Leominster:
Day One Publications, 2007.
Knowles, Andrew. The
Bible guide (1st Augsburg books ed.). Minneapolis, MN: Augsburg. 2001.
Manser, Martin H. Dictionary
of Bible Themes: The Accessible and Comprehensive Tool for Topical Studies.
London: Martin Manser, 2009.
Richards, Larry, and Lawrence O. Richards. The Teacher’s Commentary. Wheaton, IL:
Victor Books, 1987.
Taylor, Richard, and E. Ray Clendenen. Haggai, Malachi. Nashville: Broadman
& Holman Publishers, 2004.
Wiersbe,
Warren W. Be Amazed. Wheaton, IL:
Victor Books, 1996.
[1]Manser,
M. H. (2009). Dictionary of Bible Themes:
The Accessible and Comprehensive Tool for Topical Studies. London: Martin
Manser.
[2] Ibid.
[3]Taylor,
R. A., & Clendenen, E. R. (2004). Haggai,
Malachi (Vol. 21A, p. 414). Nashville: Broadman & Holman Publishers.
[4] Ellsworth, R. (2007). Opening up Malachi (pp. 71–72).
Leominster: Day One Publications.
[5] Barry, J. D. (2014). Malachi: Easy Doesn’t Change the World
(p. 36). Bellingham, WA: Lexham Press.
[6]Elwell,
W. A. (1995). Evangelical Commentary on
the Bible (Vol. 3, Mal 3:7). Grand Rapids, MI: Baker Book House.
[7] Knowles, A. (2001). The Bible guide (1st Augsburg books ed.,
p. 399). Minneapolis, MN: Augsburg.
[8]Wiersbe, W. W. (1996). Be amazed (pp. 158–159). Wheaton, IL:
Victor Books.
[9]Richards,
L., & Richards, L. O. (1987). The
Teacher’s Commentary (p. 508). Wheaton, IL: Victor Books.
