Deuteronomy 14:22-29—22 “You shall truly tithe all the increase of your grain that the field produces year by year. 23 And you shall eat before the LORD your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the LORD your God always. 24 But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the LORD your God chooses to put His name is too far from you, when the LORD your God has blessed you, 25 then you shall exchange it for money, take the money in your hand, and go to the place which the LORD your God chooses. 26 And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the LORD your God, and you shall rejoice, you and your household. 27 You shall not forsake the Levite who is within your gates, for he has no part nor inheritance with you. 28 At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. 29 And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the LORD your God may bless you in all the work of your hand which you do.”
So many who teach that we are still bound to tithe miss this part. They teach that we are to give our 10% to the preacher, while neglecting what Moses says here. The first 10% tithe was given to the Levites because he has no portion nor inheritance with you, but now we see another tithe, one that was to be eaten by the one offering it. How often do you hear any tithe teachers mention this? You don’t. Because they don’t mention this, they just go running to Malachi and wag their finger at you and proclaim that you are robbing God. (Ask them where the Levites are that they are giving their 10% to!) So let’s look at this tithe. 22 “You shall truly tithe all the increase of your grain that the field produces year by year. 23 And you shall eat before the LORD your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the LORD your God always.” After they took the first 10% off the top to give to the Levites, they were then to take the next 10% to take to the place where God put His name, and eat it as a sacrificial meal. This was to be done yearly, of all the grain that could be used for food, as well as wine and oil and from the herds and flocks. This was to be done as a way for the people to remember that it is God who gives us all things to enjoy. “That you may learn to fear the LORD your God always.” They were to eat it and drink it where God chose to put His name. They couldn’t just say “Hey, let’s take it over to Yitzhak’s house and have a barbecue.” They were to go where God told them to go, that they may eat it in the sight of God, that they may give Him the reverence due Him. Keep in mind: the land they were going to did not get an abundance of rain throughout the year, and it did not have a river that would overflow its banks. This land depended on the rains that came by God’s good pleasure, and it was this rain that the grain needed to grow and the herds and flocks needed to drink. And they were to give this year’s crop as a tithe during this year; they were not to hold on to it until the next year came around, and they were not to use this year’s crops for the preceding year.
And once a year they were to take the first 10%, give it to the Levites, then take another 10% and use it in one meal “In the place where He chooses to make His name abide.” Just imagine this. If we were to put this in modern terms, let’s say you earn $60,000 per year. You would take 10% ($6,000) and give that to the Levites. That would leave you with $54,000. Then you take 10% of that ($5.400) and use it for one meal. Every year, year by year. To many this would seem absurd, but that is because they don’t have a proper reverence of God. He is the One who allows them to earn their money, and without Him they would be beggars in the street. But in order for these people to remember that it is God who gives them the ability to eat (see Deuteronomy 8:18), He commands them to eat 10% of their grain, oil and flocks and herds in one meal at the place He commands them to eat it. “That you may learn to fear the LORD your God always.” Not that they should eat with trembling hands and dread in their heart, but that they may remember that all this was given to them by God. “For the fear of the Lord is not merely a feeling of dependence upon Him, but also includes the notion of divine blessedness, which is the predominant idea here, as the sacrificial meals were to furnish the occasion and object of the rejoicing before the Lord. The true meaning therefore is, that Israel might rejoice with holy reverence in the fellowship of its God” (Keil and Delitzsch). That it is only by His generous mercy that they would have anything to eat at all. That by looking upon the Tabernacle, they may be reminded that it was God who led them through the wilderness and was faithful to them even when they were doubting and complaining. That when they grumbled because “all we have is this manna to eat”, He sent them more quail than the entire camp could eat in a month, and many who ate of that quail died because of their ungrateful attitudes.
24 “But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the LORD your God chooses to put His name is too far from you, when the LORD your God has blessed you, 25 then you shall exchange it for money, take the money in your hand, and go to the place which the LORD your God chooses. 26 And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the LORD your God, and you shall rejoice, you and your household.” Suppose someone lived in the land of Beersheba in the land of Simeon at the south end of Israel, and the Tabernacle was in the land of Naphtali in northern Israel, a good ways away by foot. And it would be too difficult for them to take their tithe of their grain and wine and oil and their flocks and herds to the Tabernacle, what would they do? What could they do? They could sell their grain, oil and flocks or herds for money, take that money to the land of Naphtali, and buy whatever they wanted. And they could eat and drink to their heart’s content, giving praise to God for it. But it still had to be bought and consumed at the place where God caused His name to abide. “You shall eat there before the LORD your God, and you shall rejoice, you and your household.” And it was not to be done as an excuse for gluttony or drunkenness. That was for the pagan to be caught up in. The person of God is to always retain their faculties, always keep their mind and their wits sharp, for we never know when an occasion may arise where we will have an opportunity to share the Gospel of Christ. And at any rate, we do not want to appear to be as the heathen, being caught up in gluttony and drunkenness. 1st Peter 4:3—For we have spent enough of our past lifetime in doing the will of the Gentiles—when we walked in lewdness, lusts, drunkenness, revelries, drinking parties, and abominable idolatries. But while we should be careful not to indulge our flesh too much, we must also remember that everything we have and everything we enjoy comes from God. Ecclesiastes 2:24—Nothing is better for a man than that he should eat and drink, and that his soul should enjoy good in his labor. This also, I saw, was from the hand of God. We should enjoy the fruits of what we work for, since the ability to do what we do comes from God.
27 “You shall not forsake the Levite who is within your gates, for he has no part nor inheritance with you. 28 At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. 29 And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the LORD your God may bless you in all the work of your hand which you do.” This is the hard one. It is one thing to give 10% to the Levite to support them, since they had no land (only cities). You count off your 10%, you take it to them, they take 10% of that and give it to the priests, and that’s that. You take another 10% and you enjoy a meal. But here, the people were commanded to set aside yet another 10%, and let it be eaten by “The stranger and the fatherless and the widow who are within your gates.” Today we would call it charity. The people were to take 10% of their grain, set it aside, and watch the poor in the land Levites eat it. We have lost this idea in the world we live in today. To take care of the orphans and widows. To give what we have and give to those who don’t have. Isaiah 10:1-2—1 “Woe to those who decree unrighteous decrees, who write misfortune, which they have prescribed. 2 To rob the needy of justice, and to take what is right from the poor of My people, that widows may be their prey, and that they may rob the fatherless.” This principle had been forgotten in the days before God sent the people into exile. There was great greed in the land; those who had wealth were hoarding it for themselves and were neglecting the needs of those in need. They did not want to help them; rather, everything they did was to keep more of their wealth and to keep their foot on the necks of the orphans and widows. But this principle of helping the needy is laid out again in the New Testament. James 1:27—Pure and undefiled religion before God and the Father is this: to visit orphans and widows in their trouble, and to keep oneself unspotted from the world. This one verse sums up what the Christian life is to be like. To take care of the less well-off and to avoid the things the world says are to be enjoyed.
This is why we now have deacons in the church—to help those who have no resources, who have no way of making a living, who have no choice but to depend on the church to provide for their basic needs. Acts 6:1—Now in those days, when the number of the disciples was multiplying, there arose a complaint against the Hebrews by the Hellenists, because their widows were neglected in the daily distribution. The Gentile widows were being neglected by the Jews. Remember this was the very earliest days of the church, and there was still schism between some Jews and Gentiles. There were still Jews who looked down upon the Gentile believers, and so neglected them. So the disciples gathered together and chose seven men to see to it that the Gentile widows were also cared for. Acts 6:3—“Therefore, brethren, seek out from among you seven men of good reputation, full of the Holy Spirit and wisdom, whom we may appoint over this business.” Paul more clearly outlines the qualifications for a deacon in 1st Timothy 3:8-13—8 Likewise deacons must be reverent, not double-tongued, not given to much wine, not greedy for money, 9 holding the mystery of the faith with a pure conscience. 10 But let these also first be tested; then let them serve as deacons, being found blameless. 11 Likewise, their wives must be reverent, not slanderers, temperate, faithful in all things. 12 Let deacons be the husbands of one wife, ruling their children and their own houses well. 13 For those who have served well as deacons obtain for themselves a good standing and great boldness in the faith which is in Christ Jesus. A man must be these things in order to fill the role of deacon, as he is to distribute to the needy, and not keep the distribution to the poor for themselves. If a man was given to too much wine, he would bring reproach upon the name of our Lord. If he was greedy, he could keep some of the distribution for himself. If their wives were not also so, they could also share in these failings and cause the deacon to fall short in his duties.
“But what if the widow was well off and did not need help from the church? Suppose they had a wealthy relative?” This is why Paul tells Timothy later, If any believing man or woman has widows, let them relieve them, and do not let the church be burdened, that it may relieve those who are really widows (1st Timothy 5:16). If the woman had a near kinsman who could care for her, it was their responsibility to do so. Why? Because otherwise, the widow would rely on gifts from the church, burdening this gathering when it did not need to be burdened. If the church was tasked with taking care of a widow who could be taken care of by her family, this would take away from more necessary works that the church needed to take care of. Which is why Paul said a few verses earlier, But if anyone does not provide for his own, and especially for those of his household, he has denied the faith and is worse than an unbeliever (1st Timothy 5:8). This person would be taking away from what the church could be giving to widows who are truly in need in order to keep more of what they have. To do so would show that this person may not truly be in the faith, if he would burden Jesus’ called ones when he himself could take care of this need. Vine’s Expository Dictionary defines widows thus: “1st Timothy 5:9 refers to elderly "widows"…, recognized, for relief or maintenance by the church, as those who had fulfilled the conditions mentioned; where relief could be ministered by those who had relatives that were "widows" (a likely circumstance in large families), the church was not to be responsible; there is an intimation of the tendency to shelve individual responsibility at the expense of church funds.”
So the people of Israel were commanded to give a tithe, every three years, to the widows and orphans. This seems to have been forgotten when the early church started. The Lord’s Table is to be a solemn remembrance of how He gave His life for us (see 1st Corinthians 11:24-25). But they had turned it into a riotous feast, complete with gluttony and drunkenness and ungratefulness and greed. They were to keep Christ before them in their minds as they were partaking of the bread and wine, but they had forgotten him in their indulgence. It was this ungratefulness and greed that the Apostle Paul was warning the Corinthians about in 1st Corinthians 11:20-21—20 Therefore when you come together in one place, it is not to eat the Lord's Supper. 21 For in eating, each one takes his own supper ahead of others; and one is hungry and another is drunk. They were bringing their own food from home and not sharing with the rest of the body. So some were overfilled and others were empty. This is not the way it is supposed to be. There is not to be division between rich and poor, between those who have and those who have not. The Table our Lord instituted was for all who came, and equally. But these Corinthians who despised the poor in their actions saw this as an occasion to have a lavish feast, and to deny to the poor the help they needed. The Cambridge Bible has this to say:
…this is not to eat the Lord’s supper] Better, perhaps, it is not to eat a supper of the Lord’s Institution…It is not merely that the conduct of the Corinthian Christians was inconsistent with taking’ part in the Sacrament of Christ’s Body and Blood, but that it was in no sense a supper of Christ’s institution of which they partook. “The question arose,” says Dean Stanley, “whether the majesty, the tenderness, the awe of the feast should be lost in a senseless orgy.”
The Lord’s Table is not a place to indulge our appetites; it is a place to remember what Jesus did for us on Calvary. God placed His name on Jesus, and we should always keep that in the front of our minds as we partake of the bread and wine. It should not be a place of fun and frolic; it should not be a place of debauchery (which is never to be named among Christians). It is a place to remember who we were, to remember what Jesus has done, and to remember where we are headed.
We should always take care to provide for those in need. Does that mean we always give our 10% to the church to do that? No. We are not bound neck and heel to giving 10% to the church. Paul told us this. While we should give to the church for its upkeep and to provide for the pastor, Paul says we are to give where we feel led. 2nd Corinthians 9:7—So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver. Perhaps you feel burdened to take care of a family that has little income. And providing for them will take up our funds to where we cannot give to the church, this is not a bad thing. If it is God who is directing you to give in such a way, you are doing the Lord’s work and I dare anyone to say this is a bad thing. Besides, nowhere—NOWHERE—in the New Testament are we ever commanded to tithe. Tithing was of the Old Covenant, which has been done away with. If anyone teaches that we are still bound by the tithe, they must explain why all the commands connected to the tithe still apply. “But Jesus commends the Pharisees for tithing of mint and cumin and anise!” True. Was the Old Covenant still in effect at that time? Yes, it was. So that is not applicable. 1st Corinthians 16:1-2—1 Now concerning the collection for the saints, as I have given orders to the churches of Galatia, so you must do also: 2 On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come. Why didn’t Paul say “I commanded them to bring the tithe”? The churches of Galatia had been influenced by the Judaizers, those who wanted to keep the people under the Law. And here, Paul was saying that giving was individual, that it was not bound up in a strict 10%, and that each should give as they felt led.
Do you feel led to give 10% to the church? Then do so, there is no shame in doing so. But churches that teach that you MUST give 10% (and there are many) do a disservice to giving, making people feel ashamed if they cannot give the 10% every week. “But what about Hebrews 7:2, 4, where it says Abraham gave a tithe to Melchizedek, and that before the Law was introduced? Doesn’t that mean the tithe is eternal?” Is this verse telling us we must tithe? Or is it giving us an example of a man who gave a proper gift to a great man? And note, he gave a tenth of the spoils (Hebrews 7:4). So if one is to use this verse properly, they would have to give 10% of the spoils of war, which is what is depicted here. Adam Clarke says, “It was an ancient custom, among all the nations of the earth, to consecrate a part or tenth of the spoils taken in war to the objects of their worship. Many examples of this kind occur. This however was not according to any provision in law, but merely ad libitum (“at one’s pleasure”), and as a eucharistic offering to those to whom they imagined they owed the victory. But neither Abraham’s decimation, nor theirs, had anything to do, either with tithes as prescribed under the Mosaic dispensation, or as claimed under the Christian.” David Guzik, Henry Ironside, Paul Kretzmann, and Matthew Henry all agree that this was a voluntary tithe, and that this act is not to be used to force and obligatory 10% giving on the Christian. So give what you feel led to give. The important thing is to give.
Why should we be always giving―/Giving money, giving love?
Jesus loves the cheerful giver,/He will bless us from above.
Why should we be always giving―/Sending gifts so far away?
There they need the news of Jesus,/Millions die while we delay.
Why should we be always giving?/Jesus freely gives to all;
Every day and every moment,/His uncounted mercies fall.
Why should we be always giving?/’Tis a joy like that above;
Blessings shared are blessings doubled,/Giving always goes with love.
Let us give with joy and gladness,/Give with generous heart and hand;
Giving brings the Savior’s blessing,/Let us give at His command.
(“Joyful Giving”, Julia H. Johnston)
Jesus Christ is Lord.
Amen.