The Strand Study Bible

MALACHI “MINI” SERIES The Doctrine Of Tithing

II. The Biblical Application of Tithing

Lesson #2. Two kinds of required tithing (Mal 3:8)

According to Deuteronomy 12:5-18 & 14:22-29 & 26:10-14, there were two kinds of tithing that God required of His people: 1. The yearly tithe (Exo 22:29-30 & 23:16,19 & 34:26, Lev 27:30-34, Num 18:20-32, Deut 12:5-7,17-18 & 14:22,27 & 15:19-22 & 26:1-11 and Neh 10:34-39 & 12:44). Those who tithed the Yearly Tithe were to do three things with their tithe: * They were to bring their Yearly Tithe to a certain location, i.e., a central place of assembly (Deut 12:5,6,11,18). According to the Bible, the central place of assembly (for most of the OT and a part of the NT) was the Tabernacle (Temple). The Temple is where God’s presence dwelt. Today God’s presence does not dwell in a tabernacle made with human hands, but in the body of every believer (I Cor 3:16-17 & 6:19-20). Therefore, the tithe belongs where believers are assembled (which, today, is the local church - Heb 10:25). * They were to reap the benefits of their Yearly Tithe (Deut 12:6-7,17-18). According to the Word of God, the LORD allowed those who tithed to partake of their tithe, by allowing them to use it as they saw fit (Deut 14:22-26). Today, God’s people are afforded the same privilege, as they are allowed to vote within their church to purchase a bus, new carpet, padded pews, air conditioning, etc. The truth is, as long as the needs of God’s men are being met, those who tithe can then designate the rest. * They were to rejoice in the fact that they could give the Yearly Tithe (Deut 12:7,12,18 & 14:24-26 & 26:10-11). According to the Bible, those who gave the tithe were glad they could give because they were able to care for the physical needs of God’s men (Deut 12:19). It is a Biblical principle: Those who take care of the men of God physically with their tithes will be cared for spiritually by pastors who will preach the Word of God to them (Heb 13:7,17). Romans 15:25-27 tells us that we who are fed spiritually by the Word of God are debtors to those who feed us. NOTE - According to Numbers 18:25-28 and Nehemiah 10:34-39, the Levites themselves (that is, those who ministered to the church) were required to tithe off the yearly tithe that they received from the people. Their tithe, in turn, was to go the High Priest who ministered in the house of God. Today, the High Priest is JESUS CHRIST and His heartbeat is missions. Therefore, the Church itself should tithe 10% of everything it brings in, through the yearly tithe, to missions. 2. The Year of Tithing (Deut 14:27-29 & 26:12-14) According to the Bible, the Year of Tithing took place every third year and required the people of God to give a second tithe so that those outside the Tabernacle (such as, the poor, the stranger, the fatherless, the widow, and the local Levite) were cared for. Although the NT Christian is not required to give this second tithe (I Cor 9:13-14), we, who are willing to follow the biblical principle, can give an extra 3% each year and designate it for others outside of the church. Wednesday night (Other’s Offering) would be a good time to practice this principle. Five questions concerning the Old and New Testament tithe 1. Why were the tithes and offerings commanded to be brought to the Tabernacle, i.e., the place of God’s choosing? Answer - Three reasons: * The Tabernacle is where the Priests and the Levites (pastors) worked

(Num 18:21, Deut 12:12,18-19 & 14:27 & 26:1-11 and I Tim 5:17-18) * The Tabernacle is where the poor and needy, the stranger, widow, orphan, and the Levite went when they needed help (Deut 26:11-12, Rom 15:25-27, I Tim 5:3, I Cor 16:1-2 and II Cor 8:4 & 9:1) * The Tabernacle is where God chose to place His name (Deut 12:5 and Mt 16:18)

2. Why were the tithes and offerings brought to where the Priests and Levites/pastors worked? Answer - Four reasons: * The tithes and offerings were meant to support the Priests and the Levites (pastors) (Num 18:21,24, Deut 12:19 & 14:27 & 18:1-8, Neh 10:34-39 & 12:44, I Cor 9:13-14 and II Cor 11:7-9)

* The tithes and offerings were meant to sustain the poor and needy (Deut 14:28-29 & 26:11-13, Acts 11:27-30, I Cor 16:1-2, II Cor 8 & 9, Rom 15:25-27 and I Tim 5:3,16)

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