The
Truth About Tithing
Twelfth Edition: January 2000
While traveling through your
spiritual journey - and we all have to do it - you need a guardian, not
to incite you or to restrain you by a set of dos and don'ts, but to protect
you from those who are after your soul.
 |
To put it bluntly, when it
comes to tithing and giving, it will protect you from those who are after
your wallet.
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That's what this message is all
about. If you don't believe that there are many in the 'Christian' community
who are after your wallet, you need not read any further - you'll be wasting
your time.
PART ONE: SHORT SUMMARY
(Part One is for the busy readers;
it is about ten percent of the whole text. Part Two
is a rather long detailed study.)
1. THE CHURCH IN BONDAGE
Many reports from around the
world testify of an incredible bondage to the new form of indulgences,
which we call tithing. It is not only the people in the pew that are bound,
but very much so many preachers themselves who 'believe in tithing'. They
have created an idol, a 'golden calf', before which they lay prostrate
in worship. That idol appears to be the sole purpose for the existence
of many 'Christian Fellowships' or 'Ministries'. Remove the idol, and they
have nobody or nothing to worship.
Many of those who are supposed
to teach you the truth, spare no effort in searching the Scripture to find
the backing for their new 'commandment': "Thou shalt tithe of thy substance
to thy church." They will tell you that if you 'tithe' you will be blessed,
if you don't you will be cursed. They fail to tell you what the tithing
according to God's commandment is. Instead, they give you their own definition
of tithing and then quote to you scriptures that cannot apply to you by
any stretch of imagination, in order to compel you to giving to their church
or ministry.
 |
They
will quote to you Malachi chapter three, which has absolutely nothing to
do with you. If a parallel can be drawn at all between the Old Testament
God's people and us today, then the message of Malachi is for the preachers
rather than for the 'ordinary' believers. Those preachers who 'believe
in tithing' are the ones who rob God in tithes and offerings. |
I will also show you that the
'Abraham's tithing principle' has nothing to do with you giving one tenth
of your income to your church.
 |
Abraham
hasn't given 'one dime' of his possessions or income to anybody. |
You may also be surprised that
the most commonly quoted New Testament scriptures from 2Corinthians chapters
eight and nine, in connection with giving to your church, has actually
nothing to do with it.
 |
Those
scriptures are about giving to the fellow believers in times of need. |
2. TITHING ACCORDING TO GOD -
THE OLD TESTAMENT WAY
It is important to understand
the fundamental deception about tithing: it is not what it is presented
to be. It will be clear from the following few verses, which you most probably
never heard your preacher mention.
2.1. THE FIRST AND SECOND YEARS
Deuteronomy 14:22-23 (God's commandment to
the Israelites)
[22] You shall truly tithe
all the increase... year by year.
[23] And YOU SHALL EAT before the Lord your
God... the TITHE of your grain and your new wine... that you may learn
to fear the Lord your God always.
(See also Deuteronomy 12:5-7;
12:10-12; 12:17-19)
Deuteronomy 14:24-26 (God's commandment to
the Israelites)
[24] But if the journey is
too long for you, so that you are not able to carry the TITHE...
[25] then you shall exchange it for money...
[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.
The above scriptures are COMMANDMENTS
OF GOD concerning tithing.
 |
The
Israelites were supposed to take their tithes to the appointed place of
worship and EAT THEM there before the Lord, rejoicing, TOGETHER with their
families, their servants and their local Levites. |
In other words, God has commanded
them to come into His presence from time to time and to have some fun!
One thing is important to remember:
the Israelites WERE NOT REQUIRED TO LEAVE ANY PORTION OF THEIR TITHES at
the appointed place of worship - the tithes were supposed to be consumed
in an atmosphere of celebration, sharing and communion with God. This applied
to the first two years of each three year cycle.
2.2. THE THIRD YEAR - THE YEAR
OF TITHING
Deuteronomy 14:27-29 (God's commandment to
the Israelites)
[27] You shall not forsake
the Levite...
[28] At the end of EVERY THIRD YEAR you shall
bring the TITHE of your produce of THAT YEAR and store it up WITHIN YOUR
GATES.
[29] And the LEVITE... and the FATHERLESS
and the WIDOW... 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.
Deuteronomy 26:12 (God's commandment to the
Israelites)
[12] When you have finished
laying aside all the tithe of your increase IN THE THIRD YEAR - THE YEAR
OF TITHING - and have given it to the LEVITE, the STRANGER, the FATHERLESS
and the WIDOW, so that they may eat within your gates and be filled...
God has not forgotten those whom
He has called into His ministry. He has allocated to them a sufficient
portion: on average about ONE THIRD OF TEN PERCENT of an ordinary Israelite's
income.
 |
The
Israelites were to store one tenth of their income of every THIRD year
"within your gates", instead of spending it on their family feasts. This
storehouse (which was to be administered by the Levites) was where the
tithes were stored to be used to provide not only for the Levites, but
also for the poor and the strangers in the land of Israel. |
2.3. SUMMARY OF THE LAW OF TITHING
 |
Israelites were to use their
tithes of the first and second year (of each three year cycle) for family
feasts at the appointed place (Tabernacle or Temple).
|
 |
They were to forsake these
family feasts the third year of the three year cycle, and instead leave
their tithes (at the storehouses) within their tribal land, from where
the Levites and the poor would take the portion to meet their needs.
|
2.4. APPLICATION TO THE CHURCH
TODAY
There are many preachers, ministries
and churches that teach that the law of tithing is applicable to the believers
today, trying to say that by that law believers are required to give one
tenth (ten percent) of their income to the church. If they 'believe in
tithing' then there is only one law of tithing, and that is the one presented
by God's commandments in the books of Leviticus, Numbers and Deuteronomy.
There is no New Testament law of tithing, neither is there any other. So,
if these preachers 'believe in tithing' this is what they should teach
believers to do:
 |
Spend ten percent of their
monthly income of the two consecutive months on a feast, a holiday or some
other fun with their families, or deposit it into an account for that purpose.
|
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Give ten percent of their income
of the third month to their church (ministry), for the support of those
who are called to minister to the believers and those who are in need.
|
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Keep repeating the three month
cycle as described above.
|
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Insist that the tithes are
used for the support of all those who minister in the church and that a
portion is used for the support of the poor.
|
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Teach that those who are on
social benefits should not tithe, and that they are actually entitled to
the assistance from the churches that collect tithes, if in need.
|
3. THE LAW OF LOVE
There are numerous verses that
I could quote in order to convey the message of the New Testament, however
I have chosen the words of Jesus and the words of the apostle Paul to Romans,
the Romans being Gentile converts as most of us are.
Matthew 22:37-40 (Jesus answering a question on
commandments)
[37] "...You
shall love the Lord your God with all your heart, with all your soul, and
with all your mind."
[38] This is
the
first and great commandment.
[39] And the
second is like it: "You shall love your neighbor as yourself."
[40] On these
two commandments hang all the Law and the Prophets.
Romans 13:8-10
[8] Owe no one anything except
to love one another, for he who loves another has fulfilled the law.
[9] For the commandments, "You shall not commit
adultery." "You shall not murder." "You shall not steal." "You shall not
bear false witness." "You shall not covet." And if there is any other commandment,
are all summed up in this saying, namely, "You shall love your neighbor
as yourself."
[10] Love does no harm to a neighbor: therefore
love is the fulfillment of the law.
"And if there is any other commandment..."
includes the commandment on tithing, or any giving for that matter, and
all of them are summed up in, "You shall love your neighbor as yourself."
If I could teach love, I would
begin with myself, however neither I, nor any other human can teach that.
It is only God who can pour His love into us through His Holy Spirit, and
when He does it there is no law against it.
In other words, once you attain
the level of maturity in your Christian walk, where love for God and love
for others are your governing commandments, you do not need anyone to teach
you when, to whom and how much to give. It is between God and you alone.
 |
While
traveling through your spiritual journey - and we all have to do it - you
need a guardian, not to incite you or to restrain you by a set of dos and
don'ts, but to protect you from those who are after your soul. To put it
bluntly, when it comes to tithing and giving, it will protect you from
those who are after your wallet. |
I have shown you briefly, and
will show you in more detail from the Scripture, the way God provided for
the Levites, the tribe that He chose to minister to His people, the Israelites.
If you wish, and many teach that it is appropriate, a parallel can be drawn
between the Levites of the Old Testament and the preachers of the gospel
today, and the Israelites then and the believers today. So I suppose, what
was good and equitable for them then, should be good and equitable for
us today.
This is the end of the summary
section. For more details on the above scriptures, plus many more, please
read the detailed study in Part Two.The exposition of scriptures about
Abraham's tithe, Malachi's prophecy and the 2Corinthians chapters eight
and nine are of special importance. They will expose some rather gross
misrepresentations of the messages of these scriptures.
PART
TWO: DETAILED EXPOSITION OF THE SCRIPTURE
Contents
1. INTRODUCTION
[Note: Some Scripture quotes
are abbreviated to save space, and are taken from the NKJ version, copyright
1982 by Thomas Nelson Inc. Emphases in CAPITALS are mine.]
I will not say much by the way
of introduction to this twelfth edition, except that some four years after
the early editions appeared on the net, I have not received a single serious
argument to what I have written. Actually I have received an overwhelming
support from a large number of people. It is not to say that everything
I wrote is a perfect truth, but I can assure you that it is as honest as
I could make it.
I would also like to inform the
readers that now I speak with an added authority, since I have been officially
'ordained' a Heretic by my ex church - The Potters House - on the account
of my teaching on tithing. To me, this is a great honor, since it comes
from the Potters House: it shows me that I am on the right track. [This
Potters House is not to be confused with any other church by that name.
This particular one is often known as The Door or Victory Chapel, and is
ruled by its founder, Wayman Mitchell, from the headquarters in Prescott,
Arizona.]
In order to clarify the points
that I made in the Part One of the study, I will go into a great detail
in the following pages, so that no stone is left unturned, lest the full
truth be hidden from us. I will also attempt to answer many questions asked
by the readers of the earlier editions. So, help me God!
[Back
to Top] [Back to Part Two Contents]
2. THE
LETTER OF THE LAW
Before I proceed with the exposition
of the scriptures dealing with tithing I'd like to give this grim reminder
to those who teach us the Law of Moses.
Deuteronomy 12:32
[32] Whatever I command you,
be careful to observe it: YOU SHALL NOT ADD TO IT NOR TAKE AWAY FROM IT.
That is the essence of the Law:
Teach it and do it EXACTLY as commanded, or else...
Deuteronomy 27:26
[26] Cursed is the one who
does not confirm ALL THE WORDS of this law... [Also Deu. 28:58-68]
The verse below is quite interesting
when it comes to commandments on tithing, as we will see later on, and
anyone who collects tithes and does not give of them to the needy should
be aware of it.
Deuteronomy 27:19
[19] Cursed is the one who
perverts the justice due the stranger, the fatherless and the widow.
[Refer Deu. 14:27-29 and Deu. 26:12-14]
2.1. DEUTERONOMY
Deuteronomy 12:5-7 (God's commandment to the
Israelites)
[5] But you shall seek the
place where the Lord your God chooses, out of all your tribes...
[6] There you shall take... your tithes ...
[7] And there you shall eat before the Lord
your God, and you shall rejoice in all to which you have put your hand,
you and your households, in which the Lord your God has blessed you.
Deuteronomy 12:10-12 (God's commandment to
the Israelites)
[10] But when you cross over
the Jordan and dwell in the land...
[11]
then there will be the place where the
Lord your God chooses to make His name abide. There you shall bring...
your tithes...
[12]
And you shall rejoice before the Lord
your God, you and your sons and your daughters, your male and female servants,
and the Levite who is within your gates, since he has no portion nor inheritance
with you.
Deuteronomy 12:17-19 (God's commandment to
the Israelites)
[17] You may not eat within
your gates the TITHE of your grain or your new wine or your oil, of the
firstborn of your herd or your flock...
[18] But YOU MUST EAT THEM before the Lord
your God... you and your son and your daughter, your male servant and your
female servant, and the Levite who is within your gates; and you shall
rejoice before the Lord your God...
[19] Take heed to yourself that you do not
forsake the Levite...
Deuteronomy 14:22-23 (God's commandment to
the Israelites)
[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.
Deuteronomy 14:24-26 (God's commandment to
the Israelites)
[24] But if the journey is
too long for you, so that you are not able to carry the TITHE...
[25] Then you shall exchange it for money...
[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.
The above quotes are COMMANDMENTS
OF GOD concerning tithing: He instructed the Israelites to EAT THEIR TITHES,
rejoicing before the Lord (at the appointed place; Deu.12:5). We have to
bear in mind that these commandments were given to Moses, to pass them
on to the Israelites, while they were still in the wilderness, and they
were to be observed after the Israelites crossed the River Jordan and possessed
the Promised Land (Ref. Deu.12:5-9).
The Israelites were supposed
to take their tithes to the appointed place and EAT THEM there before the
Lord, rejoicing, TOGETHER with their families, their servants and their
local Levites. In other words, God has commanded them to come into His
presence from time to time and at the occasion have some fun!
 |
One
thing is important to remember: the Israelites WERE NOT REQUIRED TO LEAVE
ANY PORTION OF TITHES at the appointed place of worship - all tithes were
supposed to be consumed in an atmosphere of celebration, sharing and communion
with God. |
I have read some Bible commentaries
expressing the view that the above commandments should not be taken literally.
The reason these commentaries cite, is that it would be too much for any
Israelite family to consume such an amount of food. They then proceed to
conclude that the commandment must have meant that the Israelites consume
only a token portion of the tithe, and give the rest to the Levites and/or
the priests. As we will see later on, when talking about the numbers of
people in various tribes, we will see that it would be absolutely ridiculous
for the Levites, and even more so for the priests to consume all that food.
The truth is that the Israelite
living off the land could not produce much more food than it was required
for their families and their servants to survive from one crop to the next.
There was not that much surplus. Even if we assume that they would produce
enough food yearly to last them, say 450 days rather than only 365, one
tenth of that would need some 45 days of normal eating to consume all tithes.
Tithing ceremony was a time of great feast, where not only the Israelite
and his family would participate, but also his servants with their families,
and the local Levites with their families. Therefore it would be quite
reasonable to assume that all the tithes could be consumed in about 10
to 15 days of feasting each year - a mere two weeks!
This leaves us with another question:
where would the Levites get their food for the remaining 350 to 355 days
of the year, since they were not supposed to get any farming land as their
inheritance?
The answer is in the following
commandment.
Deuteronomy 14:27-29 (God's commandment to
the Israelites)
[27] You shall not forsake
the Levite...
[28] At the end of EVERY THIRD YEAR you shall
bring the TITHE of your produce of THAT YEAR and store it up WITHIN YOUR
GATES.
[29] And the LEVITE... and the FATHERLESS
and the WIDOW... 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.
 |
The
portion for the Levites is one tenth (ten percent) of all Israelites' produce
of EVERY THIRD YEAR. And this tithe, that is given to the Levites, is not
to be taken to the appointed place of worship but rather stored up "within
your gates" - into storehouses within each tribal land. |
The Levites were to be given
cities within each tribal land ("within your gates" - forty eight cities
in total) in which they were to live with their families and apart from
houses they were given the "pastureland" surrounding those cities (Ref.
Numbers 35 and Joshua 14). This pastureland was for the upkeep of the Levites'
livestock that they possessed. Quite possibly this pastureland was a part
of the storehouses in which the tithes were deposited. Some tithes were
in the form of grain, seed, wine, oil and other farm produce, and some
could have been live domestic animals, even though they were not explicitly
mentioned in Deuteronomy 14:27-29. If these animals were received as a
part of the tithe, they would remain on the pastureland until they were
taken and killed for food for the Levites themselves, or for those in need.
God mentions the third year -
"the year of tithing" again.
Deuteronomy 26:12-14 (God's commandment to
the Israelites)
[12] When you have finished
laying aside all the tithe of your increase IN THE THIRD YEAR - THE YEAR
OF TITHING - and have given it to the LEVITE, the STRANGER, the FATHERLESS
and the WIDOW, so that they may eat within your gates and be filled.
[13] Then you shall say before the Lord your
God: 'I have removed the holy tithes from my house, and have given them
to the Levite, the stranger, the fatherless, and the widow, ACCORDING TO
ALL YOUR COMMANDMENTS which You have commanded me...
[14] I have not eaten any when in mourning,
nor have I removed any of it for an unclean use... I have obeyed the voice
of the Lord my God, and have done ACCORDING TO ALL THAT YOU HAVE COMMANDED
ME.
The Israelites were commanded
that at the end of giving away their tithes of every third year they declare
that they have done all according to the commandments, and have not taken
of the tithes for any other purpose than for the one commanded by God.
2.2. LEVITICUS
Leviticus 27:30-33 (God's commandment to the
Israelites)
[30] And all the tithe of the
land, whether of the seed of the land or of the fruit of the tree, is the
Lord's. IT IS HOLY TO THE LORD.
[31] If a man wants at all to redeem any of
his tithes, he shall add one fifth to it.
[32] And concerning the tithe of the herd
or the flock, of whatever passes under the rod, the tenth one shall be
HOLY TO THE LORD.
[33] He shall not inquire whether it is GOOD
OR BAD, nor shall he exchange it; and if he exchanges it at all, then both
it and the one exchanged for it shall be holy; it shall not be redeemed.
 |
A
very important point to remember: the tithes were HOLY TO THE LORD! It
simply means that they were to be used STRICTLY according to God's instructions,
and not for any other purpose, no matter how 'godly' that purpose may appear. |
Now, we should put Deuteronomy
12:32, 27:19 and 27:26 into perspective. Another point worth remembering
is the fact that the tithe of the flock and herd was SELECTED AT RANDOM,
"whether it is good or bad".
The actual method of selection
is also quite important and worth remembering, as I will refer to it later
on. Every tenth one that passes under the rod is to be taken as a part
of the tithe. From the above Scripture it is not clear how individual heads
of flock and herd were to be selected from among which the tithe is to
be separated by counting every tenth one that passes under the rod. However,
Deuteronomy 12:17 refers to "the tithe of your grain or your new wine or
your oil, OF THE FIRSTBORN OF YOUR HERD OR YOUR FLOCK". The tithes were
to be taken from all the agricultural crop of that particular year, probably
by taking out a tenth portion at random. It is not clear if the tithes
were to be taken from the gross harvest of the grain, or after the seed
for the following season is taken out. Either way, the difference would
be insignificant, since the seeds of grain return thirty, sixty or hundredfold.
The tithes of the herd and flock were to be taken from all the firstborn
in that year, by selecting every tenth one as it passes under the rod.
This may not be exactly one tenth of the Israelite's income from the flock
and herd, but rather an approximation: one out of ten firstlings of that
year. A firstling is the first youngster (born in that year) that its mother
has ever born, rather than every young animal born in that year.
2.3. NUMBERS
There are three particular sets
of verses in the book of Numbers that are directly or indirectly relevant
to the overall understanding of the Old Testament concept of tithing.
Numbers 18:21 (God speaking to Aaron)
[21] Behold, I have given the
children of Levi all the tithes in Israel as an inheritance in return for
the work which they perform, the work of the tabernacle of meeting.
God is informing Aaron here,
that He has given to the Levites "all the tithes in Israel". God is not
commanding here anything to anybody, that is, He is not requesting anyone
to take any action. God's way of giving commandments was through Moses.
All God is saying here is that He has made a decision about something that
will surely take place. What is it? The Levites would be receiving the
tithes from the Israelites as their inheritance for the work they were
to perform in the place of worship. How much were they to receive? At the
first glance it appears every bit of the Israelites' tithes.
However, the word "all" in the
phrase "all the tithes" is a Hebrew word that sounds like "kol" [Strong
Ref. 3605], which is used elsewhere in the Old Testament and most often
but not always interpreted as "all". One of the meanings of the word is
"(in) all (manner)". So, our text in Num.18:21 may mean that the Levites
were to receive a portion of all manner of tithes. The meaning of this
being, every kind of tithe: of the fruits of the tree, of the crop of the
land and of the increase of the flock and herd, as mentioned earlier in
Leviticus 27:30-33.
 |
This definitely does not contradict
the commandments quoted from Deuteronomy chapters 12, 14 and 26, for if
all the tithes indeed were to be given to the Levites, the commandments
from these chapters would be null and void, for they stipulate that the
tithes of the two years out of three be spent by the Israelites on their
feasts. Also, if we examine EVERY commandment concerning tithing, we will
not find a single one that instructs Israelites to give one tenth of their
produce of every year to the Levites.
|
Numbers 18:24 (God speaking to Aaron)
[24] For the tithes of the
children of Israel, which they offer up as a heave offering to the Lord,
I have given to the Levites as an inheritance; therefore I have said to
them, 'Among the children of Israel they shall have no inheritance.'
The text refers to the tithes
"which they [Israelites] offer up as a heave offering", that is to those
tithes which are lifted up [Strong's Ref. 8641] out of all the tithes -
the tithes of every third year, as we have concluded from Deuteronomy chapters
14 and 26.
Now, God continues with giving
commandments to Moses to pass them onto Levites.
Numbers 18:25-28 (God's commandments to Levites)
[25] Then the Lord spoke to
Moses, saying,
[26] "Speak thus to the Levites, and say to
them: 'When you take from the children of Israel the tithes which I have
given you from them as your inheritance, then you shall offer up a heave
offering of it to the Lord, a tenth of the tithe.
[27] And your heave offering shall be reckoned
to you as though it were the grain of the threshing floor and as the fullness
of the winepress.
[28] Thus you shall also offer a heave offering
to the Lord from all your tithes which you receive from the children of
Israel, and you shall give the Lord's heave offering from it to Aaron the
priest'..."
Here God gives instructions to
the Levites, through Moses, of what to do with the tithes that they receive
from the children of Israel. They should treat the tithes that they receive
as if it were their income of the land, "... as though it were the grain
of the threshing floor..."
Levites were instructed to give
the tithe out of their tithes - a heave offering to Aaron the priest. It
is not clear from the above commandments how the Levites were to deliver
their tithes to the priest or where the tithes would be stored. It also
appears that the tithes were to be used for the support of the priests
and their families. Let it suffice to say that the tithes that the Levites
give out of their tithes were to be used not only for the support of the
priests but also for the support of all the Levites who served in the place
of worship. The proof will be presented later on. It is also most likely
that these tithes were to be stored at or near the place of worship, for
that's the location where those serving in it lived.
Another point worth mentioning
is that the priests would be receiving some tithes from the Levites every
year, since the Levites would be receiving them from some Israelites every
year. A young Israelite who marries and leaves his mother and father, would
use the first two years' tithes for his family celebration, and give the
tithes of the third year to the Levites. There would be a number of them
every year that are starting their independent lives, therefore the three
year tithing cycle will differ from family to family.
One may also wonder what will
happen when the third year of the tithing cycle for an Israelite happens
to be the Sabbath year. It makes no difference: the flock and herd do not
observe the Sabbath year law, therefore, there will be firstlings from
among which the Israelite will select his tithes. Also, even though the
Israelites do not plant and sow in the Sabbath year, they do harvest what
grows of itself. If it is OK that the Sabbath year affects the Israelites'
income, it must be OK that it affects the Levites' and the priests' income.
God continues with His commandments
to the Levites by speaking to Moses:
Numbers 18:29-32 (God's commandments to Levites)
[29] Of all your gifts you
shall offer up every heave offering due to the Lord, from all the best
of them, the consecrated part of them.
[30] Therefore you shall say to them, "When
you have lifted up the best of it, then the rest shall be accounted to
the Levites as the produce of the threshing floor and as the produce of
the winepress;
[31] You may eat it in any place, you and
your households, for it is your reward for your work in the tabernacle
of meeting.
[32] And you shall bear no sin because of
it, when you have lifted up the best of it. But you shall not profane the
holy gifts of the children of Israel, lest you die".
There is a difference between
the tithe of the Israelites, that is selected at random (whether it is
good or bad) and the tithe (heave offering) of the Levites, which has to
be the best portion. Why was it that the Levites had to give the best portion
of the tithes (and gifts) they receive, as their heave offering? The reason
is that these tithes and gifts that they were to receive from the Israelites
have become holy and dedicated to the Lord (all the tithes are holy: Leviticus
27). So anyone who wants to use them must give the best portion to God
(in this case through the priest), lest he dies. (Ref. Leviticus 22)
It is interesting to note that
the above verses (Numbers 18:29-32) are seldom if ever mentioned by the
modern day preachers who 'believe in tithing'. I wonder why...
Another few passages from the
book of Numbers are quite interesting even though they do not deal directly
with tithing.
Numbers 1:44-47
[44] These are the ones who
were numbered, whom Moses and Aaron numbered, with the leaders of Israel,
twelve men, each one representing his father's house.
[45] So all who were numbered of the children
of Israel, by their fathers' houses from twenty years old and above,
[46] all who were able to go to war in Israel
- all who were numbered were six hundred and three thousand five hundred
and fifty.
[47] But the Levites were not numbered among
them by their fathers' tribe.
Numbers 3:39
[39] All who were numbered
of the Levites, whom Moses and Aaron numbered at the commandment of the
Lord, by their families, all the males from a month old and above, were
twenty two thousand.
Numbers 4:46-48
[46] All who were numbered
of the Levites, whom Moses, Aaron and the leaders of Israel numbered, by
their families and by their fathers' houses,
[47] from thirty years old and above, even
to fifty years old, everyone who came to do the work of service and the
work of bearing burdens in the tabernacle of meeting
[48] those who were numbered were eight thousand
five hundred and eighty.
If a graph is drawn showing the
age distribution of the Levites' population based on the above census,
we can conclude that there where somewhere between 18,000 and 19,000 Levite
males in the age group 20 years and older. This allows us to compare this
Levites' age group to the equivalent age group of the Israelites' males
(603,550 as per census above), giving us a ratio of about 32 Israelites
to each Levite. The figure will be used later, to prove some of the conclusions
about the tithe of every third year.
2.4. SOME FALSE INTERPRETATIONS
There is a teaching that claims
that God instituted three tithes:
 |
Ten percent every year for the
Israelites themselves,
|
 |
Ten percent every third year
for the Levites and/or the poor,
|
 |
Full ten percent every year for
the Levites.
|
 |
There
is NO SUCH COMMANDMENT in the Bible that instructs the Israelites to give
away ten percent of their income of every year to the Levites. |
2.4.1. THERE IS ONLY ONE TITHE
- THE THREE PROOFS
Proof No. 1
Here is, so to speak, mathematical
proof: from the census of Israelites and Levites reviewed earlier, we concluded
that there were approximately 32 Israelites to one Levite. Now, assume
32 Israelites with an 'increase' of 100 sheep a year each. If each Israelite
would give his tithe of 10 sheep to the Levite, the Levite's total income
would be 320 sheep in that year. The Levite would have to give 32 sheep
to the priests as his tithe for that year, as per Numbers 18:26. Each Israelite
would then be left with 90 sheep out of his increase, while each Levite
would end up with 288 sheep (320 minus 32). And this is in the years one
and two of the three year cycle. In the third year - the year of tithing
- according to this false interpretation, the Israelites would have to
give one additional tithe, ending up with 80 sheep only, while each Levite
would end up with twice 288, that is 576 sheep in that year. So, in a three
year cycle an Israelite would be left with about 260 sheep while a Levite
would end up with about 1,152 sheep - about four times as many!
What would the Levite do with
all these surplus sheep? If he would use the whole lot to feed his family,
the tribe of Levy would diminish in a few generations: they would be dying
(from overeating) at a much higher rate than the Israelites.
The second possibility would
be that there were so many poor people and strangers in Israel, who would
consume most of tithes. In that case, those who teach this 'doctrine' should
teach that the churches collecting tithes in this way should give most
of the collections to the poor - actually, about seventy-five percent of
the total collection.
The third possibility could be
that the Levite would consume about 90 sheep a year (as an ordinary Israelite
would), give some to the poor, and be left with a healthy surplus. This
surplus sheep would breed and very soon the Levites would have income of
their own. By continuing with collection of tithes they would very soon
run out of the pastureland and would be forced to exchange some flock for
land. Continuing with this practice for forty-nine years would probably
result in Levites owning most of the land in Israel! And then the Jubilee
year would come and they would have to return the land to their original
owners - back to square one! This would not make sense either.
And, of course, there is a fourth
possibility: the Levites would consume as much of the tithes as they needed,
give some to the poor and the strangers, and sell the rest, get the money
into their hands and go and proselyte (evangelize) the world - a real possibility.
However, the Word of God makes no mention of it, nor is there any scriptural
or historical record of this taking place. The conclusion is obvious: tithes
were not supposed to be used to proselyte (evangelize) the world.
Now imagine, as I concluded from
the Scripture, that the Israelites give ten percent of their income to
the Levites every third year only. Thirty-two Israelites with an annual
increase of 100 sheep each would have 300 sheep of increase each over a
three year period. Each one would give 10 sheep (a tithe of the third year)
to the Levite, and be left with 290 sheep (for three years) as his increase.
The Levite would receive 320 sheep, of which he would have to give his
tithe of 32 sheep to the priests. Then he would be left with 288 sheep
as his after-tithe income over three years - nearly an EXACT number with
which each Israelite would be left. THIS does make sense - it is the principle
of equality!
One may conclude that the Levite
would be left with less than the above figures suggest, because he is to
allow the strangers and the poor to partake of the tithes. We must remember
that the other two years, while the Israelites were using their tithes
for the celebration, they were to invite their local Levites to the feasts,
thus the Levites could make up for the shortfall.
Now, if we review the above figures,
we can draw some conclusions that were not clear from the commandments
on Levites' tithes. As we concluded from the assumptions made above, an
average family (Israelite's or Levite's) would be left with about 290 sheep
as an 'increase' over a period of three years, Levites having to give 32
sheep to the priest. Now, if we say that there were about 18,000 to 19,000
Levite males twenty years or older, that is, about the same number of the
Levites' families, they would be able to support about 1,800 to 1,900 (TEN
PERCENT OF THEIR OWN NUMBER) other families from their tithes, rather than
a handful of priests only. The commandment to the Levites in Numbers 18:28
to give their tithes to Aaron the priest, was meant that the Levites were
to give their tithes to the priests for their own use and for the distribution
to all those Levites who serve in the place of worship.
This conclusion is quite significant
and will be referred to when examining the word of God given to the prophet
Malachi.
Proof No. 2
Let's (falsely) assume again
that there were really three tithes. When we look back to Leviticus 27:30-33
we will find that the tithe from the flock and herd was selected by counting
every tenth animal that passes under the rod. Assume that an Israelite
had one hundred head of sheep as his increase. If he is to select the 'first'
tithe, according to God's commandment he will count every tenth one that
passes under the rod, take ten of them aside, and be left with ninety animals
only. Now, how is he going to select the 'second' tithe? If he obeys God's
commandment on the method of selection, and again selects every tenth one
that passes under the rod, he will select only nine animals, and this is
not one tenth of his increase (one tenth is ten), therefore it is not a
tithe. It is even worse with the so-called 'third' tithe: he will take
only eight animals. So, if the Israelite was to take more than one tithe
from his flock or herd, he would default either on the commandment on the
selection of the tithe or on the very amount: the tithe would no longer
be one tenth, therefore not a tithe at all. And mind you, the tithes were
holy, therefore had to be handled EXACTLY as commanded by God!
Proof No. 3
Deu.14:29 (God's commandment to the Israelites)
[29] And the Levite, and the
fatherless and the widow... may come and eat and be SATISFIED...
Deu.26:12 (God's commandment to the Israelites)
[12] When you have finished
laying aside all the tithe of your increase in THE THIRD YEAR - the year
of tithing - and have given it to the Levite, the stranger, the fatherless
and the widow, so that they may eat within your gates AND BE FILLED...
It is quite clear from the above
scriptures that the tithe of the third year - the year of tithing - was
quite sufficient to FULLY provide for the Levites AND the poor AND the
stranger. No need for another tithe.
 |
In
conclusion: there is no such thing as the 'second' or the 'third' tithe
- period. There is only one tithe - ten percent
of the Israelite's income - that he spends on feasting, fellowship and
celebration, in the presence of the Lord, two years out of three. He gives
it to the Levites, the poor and the stranger every third year. |
2.5. THE SPIRIT OF THE LAW
So far I have presented, so to
speak, the letter of the Law concerning tithing. As we can see, God has
instituted tithing not as a burden to His people but rather as a blessing:
"...that it may go well with you and your children after you forever..."
[Deu.12:28]; "...that you may learn to fear the Lord your God always..."
[Deu.14:23]; "...that the Lord your God may bless you in all the work of
your hand which you do." [Deu.14:29]. However, there is one condition:
that they do it according to His commandments, not according to some other
definition.
Apart from the above promises
of God to those who obey His commandments, what else can we see in the
ordinances concerning tithing? What is the spirit of the Law of tithing?
First of all it is obedience
to God's commandments: there is no need to elaborate on this any further;
we all know what a blessing it is to be obedient to God. The second important
point is that through tithing Israelites expressed their thankfulness to
God who provided for them all those earthly goods that they needed to sustain
their lives. Tithe was a token of that appreciation.
The third and an important point
is that tithing was an act of sharing. This sharing was demonstrated at
two levels. Firstly, sharing between the Israelites who received their
inheritance from God (the life sustaining land) and those who did not posses
such inheritance: the Levites, the strangers and the poor. If we examine
the figures, the number of Israelites versus the number of Levites and
the percentage that the Israelites were to give to the Levites (one third
of ten percent) we will find that each would end up with an equal share.
This is the principle that was observed in the distribution of manna: one
who gathered much had nothing left over, and the one who gathered little
had no lack.
The second level of sharing was
the community sharing, where people would come together with their families,
neighbors and the local Levites, and share in the atmosphere of joy and
celebration before the Lord.
Also, a very important point
is that through the institution of tithing, God provided an opportunity
for people to come into His presence and celebrate, expressing their appreciation
of His goodness and His provision towards them.
It is worth observing that tithing
was not an act of 'building the kingdom' or 'saving the souls' or supporting
some other 'godly' project.
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3. SOME
HISTORICAL RECORDS
At this point it would be worth
looking at a couple of instances in the history of Israel where tithing
practice was mentioned in the Scripture.
3.1. KING HEZEKIAH
2Chronicles 31:4-5
[4] Moreover he [king
Hezekiah] commanded the people who dwelt in Jerusalem
to contribute support for the priests and the Levites, that they might
devote themselves to the Law of the Lord.
[5] As soon as the commandment was circulated,
the children of Israel brought in abundance the firstfruits of grain and
wine, oil and honey, and of all the produce of the field; and they brought
in abundantly the tithe of everything.
The people of Jerusalem responded
to Hezekiah's decree and contributed liberally, also bringing in their
tithes. It appears that by this time in the history of Israel many of the
ordinances originally handed down by Moses were abandoned. There were no
priests or Levites in the Temple since Hezekiah's father, king Ahaz closed
the doors of the Temple. Tithes were no longer being collected. It is not
clear how the Levites and the priests lived: they probably had to work
for their living.
As Hezekiah reopened the Temple
doors, he also restored support to those serving in the Temple. However,
it does not appear that he restored the original two-tier system of tithing.
By the two-tier system, as commanded by Moses, people would give tithes
(of every third year) to those Levites that are not serving in the Temple.
In turn these Levites would give the tenth of their tithes to the priests
for their support and the support of those Levites who served in the Temple.
This system appears to be abandoned only shortly before Hezekiah became
the king of Judah. Some sixty or seventy years earlier the tithes of the
third year (tithes to the Levites) were being practiced even by the people
of the Northern Kingdom of Israel (Samaria), as written by prophet Amos
(who lived in the days of Uzziah, king of Judah).
Amos 4:4
[4] Come to Bethel and transgress,
at Gilgal multiply transgression; Bring your sacrifices every morning,
your tithes every three days [years].
Instead of asking for the two-tier
tithes, Hezekiah asked all residents of Jerusalem to give their contribution
directly to the priests and those Levites serving in the Temple. It is
interesting to note that the above scriptures mention only tithes of the
produce of the field, and do not specifically mention the tithes of the
flock and herd.
2Chronicles 31:6-7
[6] And the children of Israel
and Judah, who dwelt in the cities of Judah, brought the tithe of oxen
and sheep; also the tithe of holy things which were consecrated to the
Lord their God they laid in heaps.
[7] In the third month they began laying them
in heaps, and they finished in the seventh month.
Residents of other cities of
Judah followed the example of the people of Jerusalem, and also brought
in their support, including their tithes. The "tithe of oxen and sheep"
is mentioned here, but it is not clear if the animals were brought in alive,
or smoked or in some other way preserved meat was "laid in heaps". This
influx of support went on for four or five months. And the chief priest
Azariah reported to the king Hezekiah:
2Chronicles 31:10-12
[10] "...Since the people began
to bring the offerings into the house of the Lord, we have had enough to
eat and have plenty left, for the Lord has blessed His people; and what
is left is this great abundance."
[11] Now Hezekiah commanded them to prepare
rooms in the house of the Lord, and they prepared them.
[12] And they faithfully brought in the offerings,
the tithes, and the dedicated things...
The decree of Hezekiah and the
response of the people of Israel represented an emergency measure to provide
immediate support for those priests and Levites who have just been dedicated
to the newly restored Temple service. It was not strictly a restoration
of the law of tithing as commanded by Moses, however it provided for those
who were called to minister to the people of God.
3.2. EZRA AND NEHEMIAH
As most of you readers know,
the teaching on tithing by the modern day preachers is inseparable from
the message of Malachi. In order to understand the most often quoted passage
from Malachi chapter three, we must understand the time in which Malachi
lived when he delivered God's message. From the books of Ezra and Nehemiah
we will be able to glean some information that will shed light on Malachi's
message. Therefore it is important to pay attention to this section of
the study.
The book of Ezra begins with
the description of the events that lead to the rebuilding of the Temple
in Jerusalem. It began with the decree of the Persian King Cyrus that caused
some 50,000 Jews (mainly from the tribes of Judah and Benjamin) to return
to Judea under the leadership of Zerubbabel. Zerubbabel became the Governor
and Jeshua was the High Priest. Almost immediately upon their return they
began the preparation for the building of the Temple, and soon the foundations
were laid. No sooner had the work begun, when some of the local people
began to oppose it, eventually persuading king Artaxerxes (I) (who succeeded
king Ahasuerus, who succeeded Cyrus) to command the Jews to stop all the
work on the Temple.
At this time the prophets Haggai
and Zechariah came to the scene, and amidst their ministry to the people
of Israel, Zerubbabel and the rest of the returnees eventually resumed
the building of the Temple. This happened in the second year of the reign
of king Darius, who approved the resumption of the building work. The rebuilding
of the Temple was completed in the sixth year of the reign of king Darius:
forty six years after its foundations were laid (Ref. John 2:20).
A number of Levites and those
of the priestly families returned with Zerubbabel, and many from among
those who could prove their genealogy were ordained for various Levitical
or priestly duties, as commanded by Moses. However, it does not appear
that by this time the law of tithing was restored. Also, there was no mention
of the prophet Malachi at this time. Only Haggai and Zechariah were mentioned.
It appears that Malachi came to the scene after Zerubbabel, and most probably
towards the end of Ezra's and Nehemiah's lives.
King Artaxerxes (II) succeeded
king Darius, and in the seventh year of his reign Ezra the priest, who
was a "ready scribe in the law of Moses" returned to Jerusalem together
with some 2,000 other Jews, including many priests and Levites. Ezra was
ready to restore the whole Law of Moses and to teach the people of Israel
to live by that law. Ezra's task was made easier by king Artaxerxes' decree
that all those who refuse to observe the law should be executed or banished.
This is the state that Israel probably was in in the early years of the
period in which the prophet Malachi ministered - a state of 'revival by
decree'.
Some thirteen years after Ezra's
arrival another zealous Jew returned to Jerusalem in order to rebuild the
walls of that city. His name was Nehemiah. He came in the twentieth year
of the reign of king Artaxerxes (II) and became a governor of the province
'beyond Euphrates'. He was more than the restorer of the walls of Jerusalem:
he and his followers renewed the covenant with the Lord to restore all
the ordinances as they were written in the law, including the law of tithing.
Nehemiah chapter ten describes the restoration of various offerings for
the support of those serving in the Temple, and then continues with the
restoration of tithing.
Nehemiah 10:37-39
[37] ...and to bring the tithes
of our land to the Levites, for the Levites should receive the tithes in
all our farming communities.
[38] And the priests, the descendants of Aaron,
shall be with the Levites when the Levites receive tithes; and the Levites
shall bring up a tenth of the tithes to the house of our God, to the rooms
of the storehouse,
[39] For the children of Israel and the children
of Levi shall bring the offering... to the storerooms where the articles
of the sanctuary are... and we will not neglect the house of our God.
It is quite clear that Nehemiah
restored the two-tier system of tithing as commanded in the book of Deuteronomy:
Israelites give tithes to the Levites, and the Levites give tithes of their
tithes for the support of those who serve in the Temple. There is no specific
mention here by Nehemiah that the Israelites would give the tithes of the
third year only, but it does say that the restoration of all of these offerings
was "as it is written in the Law" (vs. 36).
It is interesting to note that
when the Levites were receiving the tithes from the Israelites the priests
were to be present to witness the event, and to supervise their portion
(the tithe of the tithe) being taken to the storerooms in the Temple. Was
this for the reason that the Levites were not trusted to deal honestly?
It is quite possible, because there is no mention in the commandments on
tithing (in Deuteronomy) that the priests should supervise Levites when
they were receiving their tithes. This also opened the way for dishonest
dealing with tithes: instead of allowing the Levites to bring the tithes
of the tithes to the Temple, or making a deal with the Levites, the priests
could have taken them over from the Levites before they reach the Temple.
These tithes were supposed to go for the support of not only priests, but
also of all the Levites who were in the Temple service (refer Nehemiah
12:47). Having control of the tithes enabled the priests to distribute
them as they wished, and perhaps take for themselves more than they should,
at the expense of the rest of those who served in the Temple.
Here is an interesting event
that took place while Nehemiah was absent from Jerusalem on a short visit
to king Artaxerxes (II).
Nehemiah 13:4-13
[4] Now before this, Eliashib
the priest, having authority over the storerooms of the house of our God,
was allied with Tobiah.
[5] And he had prepared for him a large room,
where previously they had stored the grain offerings, the frankincense,
the articles, the TITHES of grain, the new wine and oil, WHICH WERE COMMANDED
TO BE GIVEN TO THE LEVITES [who served in the Temple],
AND SINGERS AND GATEKEEPERS, AND THE OFFERINGS OF THE PRIESTS.
[6] But during all this time I was not in
Jerusalem for in the thirty-second year of Artaxerxes king of Babylon I
had returned to the king. Then after certain days I obtained leave from
the king,
[7] and I came to Jerusalem...
[8] ...I threw all the household goods of
Tobiah out of the room...
[9] Then I commanded them to cleanse the rooms...
[10] I also realized that the PORTIONS FOR
THE LEVITES [that served in the Temple] HAD
NOT BEEN GIVEN THEM, FOR EACH OF THE LEVITES AND THE SINGERS WHO DID THE
WORK HAD GONE BACK TO HIS FIELD.
[11] So I contended with the [spiritual]
rulers... and set them in their place.
[12] Then all Judah brought the tithe of the
grain and the new wine and the oil to the storehouse.
[13] And I appointed as treasurers over the
storehouse... and THEIR TASK WAS TO DISTRIBUTE TO THEIR BRETHREN...
[to ALL those serving in the Temple].
What happened in the above incident?
The priest who was appointed to take care of the Temple storehouse and
the distribution of tithes and offerings to those who ministered in the
Temple, has dealt treacherously. Looks like he has claimed all the goods
from the storehouse for himself (and perhaps for his 'buddies'), and turned
the rooms to his friend Tobiah. He neglected those who were supposed to
be looked after with the goods that were kept in the storehouse, so that
they had to leave their duties in the Temple and return to their 'secular'
jobs. When Nehemiah returned and "set them in their place", who was to
come to rescue with tithes and offerings? The people of Judah, the 'ordinary'
Israelites. Judging by the proximity of the above passage to the end of
the book of Nehemiah, it is quite likely that Nehemiah didn't live much
longer. It is also quite likely that the priests returned to their wicked
ways, as soon as Nehemiah departed to be with the Lord.
Such was the state of the Israel's
spiritual leadership at the time of the life and ministry of the prophet
Malachi. Now, with this understanding, it is appropriate to have a closer
look at the message of the book of Malachi.
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4. MALACHI
Here is the favorite book of
so many preachers that 'believe in tithing'. Dear reader, I hope that by
the end of this section you will be able to understand the meaning of Malachi's
message. When the next time your preacher pulls Malachi chapter three at
you, you will be able to chuck it straight back into his face. Let's see
what and to whom the message of Malachi is.
Malachi 1:1-2
[1] The burden of the word
of the Lord to Israel by Malachi.
[2] "I have loved you", says the Lord. "Yet
you say, 'In what way have you loved us?' Was not Esau Jacob's brother?"
Says the Lord. "Yet Jacob I have loved."
It is clear from the above that
the Lord was addressing the whole nation of Israel: the Israelites (non-Levite
tribes), the Levites and the priests. However, in verse six of chapter
one the message turns to the priests and clearly continues through till
verse ten. From there on it is not clear whether the message is to all
Israel or to the priests alone, except the last verse of chapter one, verse
fourteen, that appears to be addressed to the Israelites.
Chapter two starts with the address
to the priests.
Malachi 2:1-2
[1] "And now, O priests, this
commandment is for you.
[2] If you will not hear, and if you will
not take it to heart, to give glory to My name," says the Lord of hosts.
"I will send a curse upon you, and I will curse your blessings. Yes, I
have cursed them already, because you do not take it to heart."
 |
A heavy indictment against
the priests: their blessings that they pronounce over the whole nation
of Israel God has cursed.
|
Most of the chapter two continues
in a similar tone, and all the way until verses five and six of chapter
three.
Malachi 3:5-6
[5] "And I will come near you
for judgment: I will be a swift witness against sorcerers, against adulterers,
against perjurers, against those who exploit wage earners and widows and
orphans, and against those who turn away an alien - because they do not
fear Me," says the Lord of hosts.
[6] "For I am the Lord, I do not change; therefore
you are not consumed, O sons of Jacob."
It appears that the address to
the priests that began with verse one of chapter two has come to a conclusion,
and the Lord returned to addressing all Israel. Shortly after that change,
comes the favorite passage of those preachers that 'believe in tithing'.
There is only one verse that is an introduction to the tithing passage.
Malachi 3:7
[7] "Yet from the days of your
fathers you have gone away from MY ORDINANCES and have not kept them..."
The above verse is the key to
understanding the passage that follows. God is referring to His commandments
concerning tithing, from which some people have turned away. Since the
passage deals with tithing, it is clear that the above reference to the
ordinances is the reference to the commandments on tithing, as discussed
in the earlier sections of this study (Leviticus, Numbers and Deuteronomy).
I will attempt to answer the question, to which particular commandments
and to which particular group of people the following passage applies.
Malachi 3:8-12
[8] "Will a man rob God? Yet
you have robbed Me! But you say, 'In what way have we robbed You?' In tithes
and offerings.
[9] You are cursed with a curse for you have
robbed Me, even this whole nation.
[10] Bring all the tithes into the storehouse,
that there may be food in My house and try Me now in this... If I will
open for you the windows of heaven and pour out for you such blessing...
[11] And I will rebuke the devourer for your
sake...
[12] And all nations will call you blessed,
for you will be a delightful land..."
It is quite clear from the above
passage that the Lord is addressing the whole nation of Israel (including
Levites and priests). The curses and blessings depend on the observances
of the law of tithing by each of the three groups of people: non-Levite
Israelites, the Levites and the priests. By examining the reasons why a
curse or a judgment can come upon a nation, we may find the clue to what
went wrong in Israel that prompted the words of the above prophecy.
According to the Scripture, a
curse to or a judgment of a whole nation, don't come as a result of God
being bored and deciding to curse somebody just to break His boredom. Neither
do they come as a result of an individual or a group of people deciding
to place a curse on a nation, without a cause.Having this in mind, let
us have another look at the above passage from Malachi.
In verse seven the Lord warns
the whole nation of Israel that they have gone away from His commandments,
even from the days of their fathers, that is, even their ancestors have
done so. That could have been the cause of the curse mentioned in verse
nine. However, the beginning of verse ten implies that some people of Israel
did not bring all the tithes into a storehouse, and as a result, the whole
nation is cursed.
Now it remains to determine three
things: which tithes were supposed to go to a storehouse, which storehouse
the Lord had in mind, and who were the offenders causing the nation of
Israel to be cursed (Malachi 3:9).
 |
One
thing is clear: the tithes of the two years that the Israelites were commanded
to use for their feasts were not to be deposited into any storehouse, therefore
these tithes were not the subject of Malachi's message in chapter three. |
The Israelites' tithes of every
third year were supposed to be stored within their tribal land for the
support of the local Levites, the strangers and the poor within that tribe.
This storehouse could have been the storehouse of Malachi three. Now, what
could have gone wrong here?
Firstly, it is possible that
the Israelites were cheating by not bringing the full ten percent of their
income of the third year. A possibility; however there was no mention of
this in the book of Nehemiah. On the contrary, when Nehemiah returned to
Jerusalem after his short absence and found out that all the food has gone
from the Temple storerooms, it was the ordinary Israelites who contributed
liberally. The storehouses were originally filled by the ordinary people,
the Israelites, by giving their tithes to the Levites and the Levites giving
them to the priests who deposited them into the storerooms of the Temple.
That was done under Nehemiah's leadership. As soon as Nehemiah went on
his trip to Persia, the priest in charge (Eliashib) squandered the tithes.
When Nehemiah returned he ordered that the storerooms be filled again,
and the ordinary Israelites (the people of Judah) did it, even though it
was not their fault.
 |
The
people were generous, so it is quite unlikely that the cause of curses
pronounced by Malachi was the nonobservance of the law of tithing (the
tithe of the third year) by the ordinary people of Israel. |
Another possibility is that the
local Levites, when they received the tithes from the Israelites kept them
for themselves, without allowing the strangers and the poor to take their
portion. Indeed, Malachi 3:5 talks about the judgment of those who oppress
the widow and the orphan, and of those who turn away the stranger.
 |
It
is a distinct possibility that the storehouse spoken of in Malachi three,
was the storehouse where the Israelites' tithes of the third year - the
year of tithing - were kept, and the offenders were the local Levites who
did not allow the strangers and the poor of the land to partake of these
tithes. |
From the tithes that the local
Levites received from the Israelites every third year, they were supposed
to give tithes of those tithes to the priests for their own use and for
the support of all those ministering in the place of worship (the Temple).
The local Levites could have cheated by not giving to the priests the full
(and the best) ten percent of their tithes, as per commandments in Numbers
chapter eighteen. From the original commandment it is not clear if the
Levites were to take their tithes to the place of worship, or the priests
were supposed to come and collect them. If the Levites were to select these
tithes unsupervised and take them to the priests, it is quite possible
that that's where the offence took place. This could have been the reason
why the priests in the time of Nehemiah were to witness the collection
of tithes by the Levites.
 |
It
is another distinct possibility that the storehouse of Malachi three was
the storehouse in the Temple where the Levites' tithes were kept, and the
offenders were the local Levites who did not give the full and the best
portion of their tithes to be stored in the Temple. |
Based on the conclusions from
the book of Numbers, the Levites' tithes were supposed to be used for the
support of the priests and all those Levites ministering in the place of
worship. These tithes were to be stored in the storerooms in or near the
place of worship. As was the practice in the time of Nehemiah, they were
stored in the storerooms of the Temple. It's quite possible that the tithes
intended for the support of those ministering in the Temple, were not given
to them in full but rather the best portion kept by priests for themselves.
Indeed that was the case as described in Nehemiah chapter thirteen, where
the offender was the priest in charge of these tithes, namely Eliashib.
 |
Yet
another distinct possibility: the storehouse of Malachi chapter three was
the storehouse in the Temple, and the offenders were the priests who dealt
treacherously by not allowing the full portion due to all those ministering
in the Temple. |
The above conclusions are quite
important, and will be used in the following section, which the readers
are urged to make an effort to fully understand.
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5. SETTING THE CAPTIVES
FREE
I hope that I will not offend
anyone if I make the following statement: Many of you who are reading this,
are in bondage to the modern day teaching on 'tithing', whether you are
the one teaching it or the one being taught. I hope that the exposition
of the Scripture in this study, and the words in this particular section,
will help you get set free from that bondage.
 |
Firstly, you must understand
that the curses from Malachi chapter three were not caused by the (non-Levite)
Israelites' breach of the law. They were caused by the dishonest dealings
of either Levites or the priests, or most probably both, as I concluded
in the study of Malachi.
|
 |
Now, turning to the present
day 'teachers', who try to draw your attention to Malachi chapter three,
you must understand that the curses of Malachi three have absolutely nothing
to do with you and your giving or not giving to your church. First of all
you don't live under the Law, and that alone is sufficient reason that
those curses do not apply to you. Your curses have been nailed to the cross
with Jesus.
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Even if a parallel is drawn
between the Israelites and their spiritual leaders (Levites and priests)
on one hand, and the believers and our spiritual leaders on the other,
the parallel to the curses of Malachi three, would then be the treacherous
dealing of our spiritual leaders.
|
"Where have we sinned?" they
may ask. My reply to them would be, "In tithes and offerings."
 |
Firstly, they teach falsely
on tithing, presenting it as the word of God. The Lord commanded neither
to add to His word nor to take away from it. They do both.
|
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Secondly, they collect tithes
and don't give of them to the poor and the stranger, which is clearly contrary
to God's commandments.
|
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Thirdly, they act as the priests
"of the order of Eliashib". They don't give of the tithes for the support
of those serving in their church: the singers (worship team), the porters
(deacons), the home group leaders, and others who are doing the work of
the ministry.
|
Now, you may ask, "How come that
there are so many believers led astray and fallen into the bondage to tithing?"
I'll try to answer that question.
When I was a teenager I attended
a show with a few friends. The guy conducting the show was a hypnotist.
In one particular act he called a number of people to the stage and spoke
to them for ten minutes or so, causing them to act as if they had a toothache.
Shortly after he sent them back to their seats, apparently all behaving
in a normal manner. One of the guys was from my group of friends. He could
not explain to us why he was acting as he did. The show went on for another
30 to 45 minutes, when the showman spoke the word, "toothache". This friend
that sat with us, got hold of his face and ran to the platform, behaving
as if he was in agony because of a bad toothache. Later on he could not
explain to us why he did it.
Now, one may say that the man
conducting the show was a skilled hypnotist and that it is not easy, for
instance, for a preacher to cause his audience to act in a way he wanted
them to. I can assure you that it does not take much skill to be able to
do it. I'll give you another example.
For many years, before my conversion,
I was a very heavy smoker. I tried to quit a number of times in many ways
but each time I failed. One day somebody told me that there was a doctor,
a general practitioner, who allegedly was able to help people break their
smoking habit. I made an appointment and went to see him. He spoke to me
about things that had absolutely nothing to do with smoking, but kept inserting
an occasional statement about the bad effects of smoking on my health,
of which I was already aware anyway. This session went on for some 30 to
40 minutes, with me being fully awake and fully aware of what was taking
place all that time. It was sixteen years ago. I have not taken a cigarette
into my mouth ever since! I had no problem quitting - and I still cannot
explain why.
The above was the positive example
of the power of suggestion. Could this technique be used for some other
purpose? For instance, to cause people to bring one tenth of their income
to their churches? Of course it could! And that's exactly what is happening
in many of those churches that 'believe in tithing'. The people come, day
in day out, to hear the word of God. They most often hear it, but it is
laced with the 'tithing teaching', with the promises of blessings to those
who bring in their 'tithes' and the threats of curses to those who don't.
Of course, they will hear carefully selected 'testimonies' (or outright
lies) of the effects on people's lives of 'tithing' or not 'tithing'. The
people become conditioned: on the hearing of the word 'tithe', they reach
for their wallets. It is quite significant that these 'teachers' will quote
only scriptures that support their 'teaching', avoiding like plague the
most relevant ones, because these contradict what they want us to 'know'.
 |
If
you suspect that you are a victim to this conditioning, which is actually
a form of a spiritual bondage or an addiction, you can test yourself. Try
for a couple of months to abstain from giving any money at all to your
church. If you are in bondage you will get a feeling of guilt and condemnation.
You will feel very uncomfortable and insecure. Do not think for a moment
that it is the prompting of the Holy Spirit, as some preachers would suggest
to you. Those are the withdrawal symptoms caused by breaking your addiction
to 'giving to the kingdom'. |
How to get set free from this
bondage?
 |
The
most important thing is that you must know the truth, and the truth will
set you free. |
This study is only a guide to
the scriptures that will lead you to the knowledge of the truth.
 |
The
second thing that would help you to speed the process along, is that you
isolate yourself from the false teaching that brought you into that state
in the first place. Avoid coming to the services where the false teaching
or practice of tithing is conducted. |
If you still feel that you want
to remain in that church, simply skip the part of the service when the
'tithes' are being collected.
 |
However,
be alert to the side remarks often made by the preachers during their sermon. |
They will often slip in the message
that they want you to hear, irrespective of what is the main theme of their
preaching in that session.
 |
The
third thing that you should do, is to get together with the members of
your family and your friends, and share with them the truth that you have
discovered about tithing. |
However, be prepared for some
rather pointed remarks from the pulpit, or even a direct confrontation
from your pastor. He may become too concerned for 'your well-being', due
to the lack of your 'commitment to God'. Or you may become a 'leaven' that
can permeate the whole lump, and therefore be shown the door.
[Back
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6. ABRAHAM,
MELCHIZEDEK AND JACOB
In Genesis chapter fourteen we
read about a skirmish between the king of Sodom and four of his allies
on one side, and four kings on the other side. The four kings won the battle
and took the plunder from the losers, including men women and children.
One of captives was Abraham's nephew Lot. And this is what happened next.
Genesis 14:14-23
[14] Now when Abram heard that
his brother was taken captive, he... went in pursuit...
[15] He divided his forces... and pursued
them as far as Hobah...
[16] So he brought back all the goods, and
also brought back his brother Lot and his goods, as well as the women and
the people.
[17] And the king of Sodom went out to meet
him at the Valley of Shaveh...
[18] Then Melchizedek king of Salem brought
out bread and wine: he was the priest of God Most High.
[19] And he blessed him [Abram] and
said: "Blessed be Abram of God Most High, Possessor of heaven and earth;
[20] And blessed be God Most High, Who has
delivered your enemies into your hand." And he [Abram] gave
him [Melchizedek] a TITHE OF ALL.
[21] Now the king of Sodom said to Abram,
"Give me the persons, and take the goods for yourself."
[22] But Abram said to the king of Sodom,
"I have raised my hand to the Lord, God Most High, the Possessor of heaven
and earth,
[23] That I will take nothing, from a thread
to a sandal strap, and that I will not take anything that is yours, lest
you say, 'I have made Abram rich'-
Many proponents of tithing use
verse twenty to 'prove' that tithing is valid (as some 'eternal principle')
for the church today, because Abraham, the father of our faith, established
the principle.
I don't know about you, but I
cannot see how anyone can honestly find a 'principle' in what Abraham did,
and apply it to yours and my giving. We know that Abraham was already rich
before this incident took place, so his riches have nothing to do with
the 'sowing and reaping' theology that we hear so often.
 |
Abraham didn't even have the
smallest of his possessions with him when he was intercepted by Melchizedek
at the Valley of Shaveh.
|
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Abraham gave to Melchizedek
one tenth of the spoils that never belonged to him but rather to those
captive Sodomites. And he returned the rest of the goods to those to whom
they belonged in the first place.
|
 |
Also we know that, according
to the scriptural record, Abraham never again did anything that even resembles
this 'tithing principle.'
|
Now compare you and me to Abraham:
we go to work day after day, trying to make living. When pay day comes
we get only a portion of what we actually earn, that is, of what rightly
belongs to us. The rest goes into the company profits and the government
taxes. And our preachers are telling us that we should give from our every
pay cheque to them, in order to emulate Abraham - our father of faith.
Can you see the plot?
 |
What Abraham
did has absolutely nothing to do with you and I today.
|
Melchizedek is another person
that many preachers latch onto, trying to convince (or rather convict)
us that we should give to 'Jesus'. Their explanation is that Melchizedek
was a 'type of Jesus', or even Jesus Himself, so if our father of faith
gave to him, so should we. However, since neither Melchizedek nor Jesus
are here with us in flesh, the church (or the pastor) will take care of
the tithes - or so they reason.
In Psalm 110:4 king David, speaking
prophetically about the coming Messiah says, "You are a priest forever
according to the order of Melchizedek." The authors of the book of Hebrews
expand on this theme.
Hebrews 7:1-4
[1] For this Melchizedek, king
of Salem, priest of the Most High God...
[2] To whom also Abraham gave a tenth part
of all...
[3] without father, without mother, without
genealogy... made like the Son of God, remains a priest continually.
[4] Now consider how great this man was, to
whom even patriarch Abraham gave a tenth of the spoils.
Some scholars interpret the above
to mean that Melchizedek was Jesus. To me, the phrase "made like the Son
of God" actually means that he was not the Son of God. As we may recall,
soon after Melchizedek met Abraham and blessed him, after Abraham rescued
those Sodomites, the Son of Man (as an angel of God) visited Abraham and
went on to destroy those very Sodomites, saving only Abraham's nephew Lot
and his family (Genesis chapters 18 and 19).
Hebrews 7:9-10
[9] Even Levi, who receives
tithes, paid tithes through Abraham, so to speak,
[10] for he was still in the loins of his
father when Melchizedek met him.
So did the people of other Israelite
tribes pay their tithes, so to speak: the eleven brothers of Levi were
also in Abraham's loins. If we are children of Abraham by faith, we were
in his loins by faith, and we also have paid tithes to Melchizedek - by
faith.
 |
I cannot see how the above
verses may mean in any way that we are still obligated to pay tithes. Even
if we were, then it would be either to Jesus or to some other priest in
the order of Melchizedek. It definitely cannot be a church or a pastor.
|
It would be appropriate now to
mention a similar incident to Abraham's example. The Israelites attacked
the Midianites as commanded by God, and captured a great spoil.
Numbers 31:25-30
[25] Now the Lord spoke to
Moses, saying:
[26] "Count up the plunder that was taken
- of the man and beast...
[27] and divide plunder into two parts, between
those who took part in the war... and all congregation.
[28] And levy a TRIBUTE FOR THE LORD on the
men of war... one of every five hundred of the persons, the cattle, the
donkeys and the sheep;
[29] take it from their half and give it to
Eleazar the priest as a heave offering to the Lord.
[30] And from the children of Israel's half
you shall take one of every fifty... and give them to the Levites who keep
charge of the tabernacle of the Lord."
In other words: one in a hundred
of the total spoil to the Levites and one in a thousand to the priest.
Now, if the commandment was to give one in ten, I am sure we would hear
this passage read in the churches that 'believe in tithing' as often as
Genesis 14:20 and Malachi 3:8-12. However, since the Levites' portion was
only one in a hundred, we never hear this passage of Scripture.
But look who was the initiator
of this sharing of the spoils: the Lord Himself. Then how much more attention
we should pay to these scriptures than to Abraham's example? Jesus said,
"Before Abraham was, I am." Abraham was a great man - no doubt about that
- but he is not a match for Jesus. Still, Jesus was with the Father when
the above commandment was given to Moses.
While talking about the 'eternal
tithing principle', it would be worth referring to the vow made by Abraham's
grandson Jacob.
Genesis 28:20-22
[20] Then Jacob made a vow,
saying: "If God will be with me, and keep me in this way that I am going,
and give me bread to eat and clothing to put on,
[21] so that I come back to my father's house
in peace, then the Lord shall be my God.
[22] And this stone which I have set as a
pillar shall be God's house, and of all that You give me I will surely
give a tenth to You."
One doesn't need to be a Bible
scholar to see that the above is totally opposite to the 'sowing and reaping
principle' preached in many churches today.
It is also interesting to note
that Jacob spoke about tithing and God's house in the same sentence. For
him, God's house was a pillar that he set there in Bethel where he met
with God. I have no doubt that when Jacob spoke of his giving tithes to
God, he had in mind some feast or a ceremony that he intended to perform
at that particular place.
It was quite unlikely that Jacob
had
in mind giving away of his wealth to anyone as an act of tithing. There
is no record in the Scripture that at that time, there was an organized
religion among Hebrews, nor were there recognized priestly families.
[Back
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7. THE EARLY
CHURCH
Since the purpose of this study
is not to discuss the issue of whether tithing is valid for the New Testament
church or not, but rather to examine the Old Testament law of tithing,
only a brief mention of some of the New Testament teaching will be made.
There is ample literature on the argument of whether the tithing should
or should not be practiced in the New Testament church. That argument will
probably continue until the Rapture, and I will try to avoid getting involved
in it - lest I miss the Rapture.
7.1. SHARING WITH THE SAINTS
IN NEED
2Corinthians 8:13-15
[13] For I do not mean that
others should be eased and you burdened;
[14] but by an EQUALITY, that now at this
time your abundance may supply their lack, that their abundance also may
supply your lack - that there may be equality.
[15] As it is written: 'He who gathered much
had nothing left over, and he who gathered little had no lack'.
In 2Corinthians chapters eight
and nine, apostle Paul is talking about sharing among the Christians: if
one group of them is in need, the others who are better off should help
them out. He is referring to a particular point in time, when a famine
came over the land of Judea, as prophesied by the prophet Agabus. The people
from Achaia and Macedonia collected their donations and sent them to Jerusalem
church for the distribution among the saints who were affected by the famine.
Acts 11:27-30
[27] And in these days prophets
came from Jerusalem to Antioch.
[28] Then one of them, named Agabus, stood
up and showed by the Spirit that there was going to be a great famine throughout
all the world, which also happened in the days of Claudius Caesar.
[29] Then the disciples, each according to
his ability, determined to send relief to the brethren dwelling in Judea.
[30] This they also did, and sent it to the
elders by the hands of Barnabas and Soul.
It is worth commenting on the
verse 30 above: they haven't sent the gift to the 'pastor', or the 'senior
pastor' of the church in Jerusalem, but to the elders for the DISTRIBUTION
TO the SAINTS IN NEED.
This instance of collection,
or a similar incident, is mentioned another couple of times.
Romans 15:26
[26] For it pleased those from
Macedonia and Achaia to make a certain contribution for the poor among
the saints who are in Jerusalem.
1Corinthians 16:1-3
[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.
[3] And when I come, whoever you approve by
your letters I will send to bear your gift to Jerusalem.
 |
It is quite clear that the
collections on the first day of the week were for the help to those saints
who were in need.
|
And it was in preparation for
Paul's arrival, a little bit every week, so that there is no big rush when
he comes.
 |
It was not for the local church
or for the support of those preaching the gospel, but rather for the fellow
believers in need.
|
Yet these chapters are very often
used as an example of giving to the church for the 'building of the kingdom'
- a teaching that has very little to do with truth.
Yet another couple of confirmations:
2Corinthians 9:9
[9] As it is written: 'He has
dispersed abroad, He has given TO THE POOR; His righteousness endures forever.'
2Corinthians 9:12
[12] For the administration
of this service not only supplies the NEEDS OF THE SAINTS, but also is
abounding through many thanksgivings to God.
It is in connection with this
GIVING TO THOSE IN NEED that Paul wrote:
2Corinthians 9:6-7
[6] But this I say: He who
sows sparingly will also reap sparingly, and he who sows bountifully will
also reap bountifully.
[7] So let each one give as he purposes in
his heart, not grudgingly or of necessity; for God loves a cheerful giver.
 |
Let me say it again: 2Corinthians
chapters eight and nine have nothing to do with giving to the church -
and even less with tithing.
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7.2. SUPPORT OF THOSE IN MINISTRY
It is practically the whole chapter
nine of 1Corinthians (not of 2Corinthians!), where the apostle Paul argues
the case that those who are called to preach the gospel ought to live by
the gospel.
1Corinthians 9:14
[14] Even so the Lord has commanded
that those who preach the gospel should live from the gospel.
Paul was probably referring to
the words of Jesus when He was sending His disciples out to preach the
Kingdom: He commanded them not to take any money with them, and to rely
for their provision on those to whom they were sent to preach to.
Luke 10:7
[7] And remain in the same
house, eating and drinking such things as they give, for the laborer is
worthy of his wages...
Apostle Paul refers to the Old
Testament in order to support his argument that those who sow spiritual
things should reap the material things (v.11) but he does not mention tithing.
It is interesting that this particular
chapter is not mentioned that often by the modern day preachers. The reason
might be the following verses.
1Corinthians 9:15-19
[15] But I have used none of
these things, nor have I written these things that it should be done so
to me, for it would be better for me to die than that anyone should make
my boasting void.
[16] For if I preach the gospel, I have nothing
to boast of, for necessity is laid upon me; yes, woe is me if I do not
preach the gospel!
[17] For if I do this willingly, I have a
reward, but if against my will, I have been entrusted with a stewardship.
[18] What is my reward then? That when I preach
the gospel, I may present the gospel of Christ without charge, that I may
not abuse my authority in the gospel.
[19] For though I am free from all men, I
have made myself a servant to all, that I might win the more.
There is another interesting
and relevant passage that is seldom mentioned by the preachers who 'believe
in tithing'. On his journey to Jerusalem, apostle Paul made a brief stop-over
at Miletus where he called the elders from Ephesus to join him. Here is
an extract from his address to them:
Acts 20:33-35
[33] "I have coveted no one's
silver or gold or apparel.
[34] Yes, you yourselves know that these hands
have provided for my necessities, and for those who were with me.
[35] I have shown you in every way, by laboring
like this, that you must support the weak. And remember the words of the
Lord Jesus, that He said, "It is more blessed to give than to receive."
It should be noted that the above
words were given to the ELDERS, not as a tip for their sermons, but rather
as a call to them to lead by an EXAMPLE; not only by their personal example
but also by the example of their ministry.
Jesus mentioned tithing only
once, and it has been recorded in two gospels only (Mat.23:23, Luke 11:42),
where He approved of it. It must be born in mind that He referred to the
tithing practice of the religious Jews (who followed the commandments of
Deuteronomy chapters 12, 14 and 26, and their tradition), and that at that
time the New Testament was not in force as yet.
[Back
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8. THE CONTEMPORARY
CHURCH
Dear reader, if you have ever
set your foot into one of those churches that either 'believe in tithing'
or just collect 'tithes and offerings', after reading what I have written,
and checking the scriptures that I have drawn your attention to, you must
start wondering about the real motives for the existence of some of those
ministries. They claim to be, and are supposed to represent, the New Testament
church. However, when you hear them, you cannot shake off a feeling that
there is no such thing as salvation by grace alone: you walk out with a
feeling that you have to perform some act of 'faithfulness' in order to
demonstrate to God that you are worthy of receiving blessings and the very
salvation itself. The message is that the 'faithfulness with your finances'
is the way to that blessed state of your life, both temporal and spiritual.
You wonder if the cross, whether visibly displayed or only spoken of in
that church, is the symbol that these ministries stand for, because the
offering basket would express much more appropriately what the true motive
for their existence is.
When it comes to teaching on
giving and the support of those who supposedly preach the gospel of Jesus
Christ, they come up with an abominable mixture of the Old Testament, the
New Testament, all kinds of man's ideas, and an outright witchcraft, in
order to manipulate people into giving to their 'ministry'.
Many readers of the previous
editions of this teaching have asked me for advice of what they should
do concerning their desire to support those who are called to preach the
gospel. I will attempt to answer some of those questions.
8.1. TEST THE SPIRITS
I know that you expect me to
quote 1John 4:1-3, however, I will not. There is no way that I can teach
you how to test the spirit. For that you need the spiritual gift of discerning
of spirits, and it comes only from God. We cannot discern the spirit by
our knowledge of the Scripture, and we cannot test the spirits behind those
who proclaim with their mouths that Jesus has come in flesh.
However,
we can test the preachers by questioning their motives for teaching or
not teaching certain things. I have come up with, what I call, an 'acid
test' for the preachers. They may confess with their mouths whatever they
want, but when it comes to this test, many of them will fail rather miserably.
If your preacher is one of those
who 'believe in tithing', teaching you that you need to bring your tithes
into the storehouse, that is his church, and does not mention what you
have read about it in the book of Deuteronomy, he is hiding the truth from
you. Ask him why is it so, since 2Timothy 3:16-17 says that ALL Scripture
is good and profitable for teaching. Judging by his response, you will
find out whether he is a genuine shepherd or a hireling. You don't need
a detailed explanation of how you will recognize if he is genuine or not.
Just observe his response and you will be able to judge. But I must warn
you: be prepared to look for another 'place of worship', because your preacher's
wrath might be too much for you to bear. Also, before you approach him,
secure the backing of your family members who are in the same church with
you. Don't say that I haven't warned you!
8.2. HOW DO I GIVE TO GOD?
I know that you have heard those
numerous sermons on giving to God, and that you desire to do it. It is
your motive that counts to God, and I am sure that you understand that
your giving will not earn you a (better) place in heaven, neither can you
bribe God. So if it is your genuine desire to give to God, I'll show you
a couple of ways from which you may consider one, and model your giving
on it.
8.2.1. The New Testament Way
If your preacher passes the 'acid
test', then your church is a good candidate to be on the receiving end
of your giving to God. And it is up to you, not up to your preacher, to
decide how much to give. If you follow the teaching of the New Testament
you will give as much as it is on your heart, and is affordable to you
and your family. Never succumb to any pressure or to the 'needs' of the
ministry. Your giving is between God and you alone.
Also, do not neglect your personal
help to those unfortunate people in need, be they in your community or
your country or not. However, also be careful in this area: not everyone
who asks on behalf of the needy is genuinely concerned for the needy. Often
only a small portion of what is collected ends up there where it is supposed
to go.
Lastly, even though you don't
follow the teaching of the Old Testament, I would suggest to you not to
neglect yourself and your own family. If it was a blessing under the Law,
why not under the grace? Set aside one or a few special occasions during
the year, when you will spend lavishly on yourself and your family, especially
if you have children, telling them that it is the gift from yours and their
heavenly Father. It will do you all good to know that God is not a collector
(as the 'church' tends to present Him), but rather a generous and graceful
giver.
8.2.2. The Old Testament Way
In all the maze of this teaching
or that teaching on giving (or tithing), I am not surprised that there
are so many sincere believers who would like to see some concrete, specific
guidelines, rather than wonder daily what and to whom to give next. If
you are one of them, and you have chosen to follow the Old Testament pattern
of tithing, I believe that the Lord will honor your sincere desire to do
what is right in His sight. I will attempt to translate God's commandments
on tithing to the Israelites, into the modern day equivalent, but I suggest
that you don't adopt these as some absolute set of rules, and that you
don't turn them into a mere ritual.
I assume you can easily determine,
or at least estimate, your monthly gross and net income. If that is so,
then I suggest the following:
The First and the Second Month
Set aside one tenth (ten percent)
of your net income in the first and the second month, counted from whenever
you decide to start this method. Deposit this money into an account from
which you will draw whenever you decide to have that special time of celebration
with your family. The celebration may take a form of a feast, as was the
instruction to the Israelites, however it should not be limited to it.
It can be a holiday for you and your family, or some other special desire
which you normally wouldn't spend money for. God's commandment to the Israelites
was to "spend that money for whatever your heart desires".
In the Old Testament, the commandment
to the Israelites was to come to an appointed place where the Lord's presence
was. Now under grace, the Lord's presence is wherever two or three believers
come together (Matthew 18:20), or even wherever one single believer is,
for his body is the temple of the Holy Spirit. So, geographically speaking,
you can do it anywhere you want. Do not neglect to occasionally invite
your preacher and his family, if he has passed the 'acid test', to the
celebration, or to buy him or the members of his family a gift from this
portion of your tithe. Israelites were commanded to invite their local
Levite to those family feasts. If you have not found a preacher that qualifies,
then invite someone who is poor, or give a gift to such. Also, do not neglect
to give glory to God and to declare that you have done all that you sincerely
believe that you should have done according to God's commandments.
For the Israelites, the reason
for this type of tithing was to "learn to fear the Lord your God" [Deuteronomy
14:23], and there is no reason that it would not be good for us. Even though
we live under grace, we should still learn to fear the Lord in the way
the saints of old did.
Acts 9:31
[31] Then the churches throughout
all Judea, Galilee and Samaria had peace and were edified. And walking
IN THE FEAR OF THE LORD and the comfort of the Holy Spirit, they were multiplied.
The Third Month
If you have found a preacher
that passed the 'acid test' then take one tenth (ten percent) of your income
of the third month and give it to the support of that preacher and of all
those in the church who serve together with him. If you have not found
such a preacher then give your money to those in need.
Whether you give one tenth of
your gross income or of your net income depends on whether you can claim
it as a tax allowance. If you can claim it then you give of your gross
income, but if you cannot claim it as a tax allowance then you give of
your net (after tax) income.
The forth and the fifth month
will follow the pattern shown for the first and the second month, and the
sixth month will be as the third month, and so on. If you wish, you may
save the first and the second's months' tithes over a period of time, and
then spend them on, say, a big holiday with your family.
One more point worth mentioning:
If you are on social benefits of any kind (unemployment, sickness, pension),
according to God's commandments on tithing, you are on the receiving end
and are not supposed to tithe. Actually, if you are in a church that collects
tithes, and if you are in need, you are entitled to some help from that
church.
I'd like to stress again that
these are only my guidelines based on the interpretation of the Scripture.
If you understand it differently you should follow your understanding without
fear of breaking the commandments. You must remember: the motives of your
heart are more important to God than your actions, and also that we serve
a merciful God whose mercies endure forever.
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9. GIVING
TO THE POOR
I examined numerous references
in the Scripture, in order to find out to which kind of giving God gives
most prominence. One does not have to be a skilled statistician to quickly
conclude that God speaks about giving to the needy more often than about
all other giving put together. And He stated, in the Old Testament and
the New Testament, that the poor will always be among us.
Deuteronomy 15:11 (God speaking)
[11] For the poor will NEVER
cease from the land...
Mark 14:7 (Jesus speaking)
[7] For you have the poor with
you ALWAYS, and whenever you wish, you may do them good...
Now, let's see first what the
Old Testament says about giving to the poor.
Psalms 41:1
[1] Blessed is he who considers
the poor; the Lord will deliver him in time of trouble.
Proverbs 19:17
[17] He who has pity on the
poor lends to the Lord, and He will pay back what he has given.
Proverbs 22:19
[19] He who has a generous
eye will be blessed, for he gives of his bread to the poor.
Those who give to the poor can
expect only blessing; not from those to whom they give, but from God Himself.
Even if the needy do not happen to be in your denomination, or your country,
or even if he is your enemy, do not let it worry you.
Proverbs 25:21-22
[21] If your enemy is hungry,
give him bread to eat; and if he is thirsty give him water to drink;
[22] for so you will heap coals of fire on
his head, and the Lord will reward you.
Let's consider some more Bible
teaching on giving (or lack of it) to the poor:
Proverbs 28:27
[27] He who gives to the poor
will not lack, but he who hides his eyes will have many curses.
Proverbs 21:13
[13] Whoever shuts his ears
to the cry of the poor will also cry himself and not be heard.
The above two verses are worthy
of a long hard look. In Deuteronomy chapters 14 and 26, God speaks specifically
of the portion of the tithes that go to the storehouse, not only to feed
the Levites but also the poor.
Here is another verse which will
clearly demonstrate what God thinks about those who do not allow the poor
their portion:
Deuteronomy 27:19
[19] Cursed is the one who
perverts the justice due the stranger, the fatherless, and widow.
The following verse is very interesting:
Proverbs 22:16
[16] He who oppresses the poor
to increase his riches, and he who gives to the rich, will surely come
to poverty.
Who is the one who robs the poor?
If someone is poor there is nothing to rob him of - you may say. Not so!
Poor have their inheritance from God: they stand side-by-side with the
Levite to get THEIR portion from the storehouse where TITHES are stored.
Whoever denies them access to that storehouse, is oppressing the poor.
And what is his destiny? He will come to poverty, says the Lord [Refer
Malachi 3:5 as mentioned earlier].
We all know about God's judgment
of Sodom and Gomorrah, and think of the "sodomites" as the cause of this
judgment. But, let's see what the Word says about it.
Ezekiel 16:49
[49] Look, this was the iniquity
of your sister Sodom: She and her daughter had pride, fullness of food,
and abundance of idleness; NEITHER DID SHE STRENGTHEN THE HAND OF THE POOR
AND NEEDY.
Another passage from the Old
Testament is worth mentioning in connection with taking care of the poor
and needy.
Isaiah 58:6-9
[6] Is this not the fast that
I have chosen: ...
[7] Is it not to share your bread with the
hungry, and that you bring to your house the poor who are cast out; when
you see the naked, that you cover him...
[8] then your light will break forth like
the morning... your righteousness shall go before you; the glory of the
Lord shall be your rear guard.
[9] Then you shall call and the Lord shall
answer...
Right here is the "formula" to
get God's attention to our prayers. We don't need to starve ourselves for
days on end, expecting God's pity and His answer to our prayers. His method
is much easier and His burden much lighter.
Now, let's see what the New Testament
teaches on this subject. I would not think that the God of the New Testament
is less concerned with the well-being of the poor, than the God of the
Old Testament - He is one and the same God, He changes not!
Matthew 19:21 (Jesus speaking)
[21] If you want to be perfect,
go, sell what you have and give TO THE POOR, and you will have treasure
in heaven; and come, follow Me. [also Mark 10:21 and Luke 18:22]
Luke 12:33-34 (Jesus speaking)
[33] Sell what you have and
GIVE ALMS [to the poor]; provide yourselves
a treasure in heaven...
[34] for where your treasure is, there your
heart will be also.
One may say that Jesus contradicts
Himself with the statement that the costly perfume which Mary used to anoint
Him should not be sold and given to the poor, but rather used to anoint
Him for His burial (Mark 14:3-9). There is no contradiction here: Jesus
was about to be buried on that particular occasion, and to rise - and to
never be buried again!
Apostle Paul, in his letter to
the Galatian church, recalls the commission given to him and Barnabas by
the elders and apostles in Jerusalem when they were sent out to preach
to the Gentiles.
Galatians 2:10
[10] They desired ONLY that
we should remember the poor, THE VERY THING which I also was eager to do.
Jesus' parable in Matthew 25
deserves careful consideration. He talks about two groups of people being
judged: those on the right (the sheep) were those who took care of the
poor, and those on the left (the goats) were those who ignored the poor.
What happened to those on the left? They were thrown into the lake of fire!
Who were they? The unbelievers (the "world")? We should consider it carefully.
Jesus said that the world was already judged, therefore there is no need
for it to come for the judgment. Consider Matthew 25:44, they (the "goats")
said, "Lord, when did we see You hungry..?". They addressed Him as the
"Lord". Were they really "the world"?
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10. CHURCH
EXPENSES
Leviticus 24:1-2
[1] Then the Lord spoke to
Moses, saying:
[2] "Command the children of Israel that they
bring to you pure oil of pressed olives for the light, to make the lamps
burn continually.
The above commandment to the
Israelites is a clear indication that God expected them to meet some running
costs of the place of worship. He mentioned oil only. What were the other
expenses? I cannot think of any except the wood for the fire on the altar
of burnt offering. The offerings themselves came from the Israelites, according
to the commandments relating to the offerings.
Nehemiah 10:34
[34] We cast lots among the
priests, the Levites, and the people, for bringing the wood offering into
the house of our God...
We see here how Nehemiah and
the elders solved the problem of the wood supply. It was a matter of putting
in some work required to cut and bring the wood in. All of the people participated
in the "draw", including the Levites and the priests.
Nehemiah 10:32
[32] Also we made ordinances
for ourselves, to exact from ourselves yearly one-third of a shekel for
the service of the house of our God...
Nehemiah and the elders decided
to meet the running cost of the Temple in a prescribed manner - each family
giving a flat rate. Please note: one-third of a shekel (of silver) is not
much by any standard. They were very modest.
In conclusion, according to the
word of God, the church running costs should be met by the believers according
to the decision of the elders, with everybody participating.
Should the church finances be
separated into two funds: one for the support of those in the ministry
and the help to the poor, and one for covering the running costs of the
church? According to the Old Testament, yes. The tithes were holy to the
Lord and were not to be profaned in any way. When it comes to the New Testament
it is not so clear, for there was no mention of the church running costs.
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11. CHURCH
BUILDING
11.1. THE TABERNACLE
Exodus 25:1
[1] Then the Lord spoke to
Moses, saying: 'Speak to the children of Israel, that they bring Me an
offering. From everyone who gives it willingly with his heart you shall
take My offering'.
As we know, God commanded Moses
to build Him a tent (Tabernacle) and He gave detailed plans to Moses. How
were the Israelites to meet the building costs? They were on their way
from slavery: they would not be expected to have much to give. But as we
read on, we find that the Israelites not only met the needs, but had to
be told to stop giving, for there was too much in the offering (Ex.36:5-7).
I would like to make a couple of observations here:
 |
If the giving is truly to God's
purpose, His people are willing to give even above the requirements, and...
|
 |
If the giving is for God's
purpose, leaders will acknowledge when the requirements have been met,
and ask God's people to cease giving.
|
Exodus 35:21
[21] Then everyone came whose
heart was stirred, and everyone whose spirit was willing, and they brought
the Lord's offering for work of the tabernacle of the meeting, for all
its service, and for the holy garments.
Where did all these riches come
from? If we read Ex.11:2-3 we will see that God planned the whole thing
perfectly Himself. He told the Israelites, while still in Egypt, to go
to their Egyptian neighbors and ask for gold and silver. God gave them
favor in the eyes of the Egyptians. What I am driving at is this: It was
God's idea to build, He gave the plan and He organized the funding, the
source of funds being the people outside His kingdom, i.e. the unbelievers.
11.2. THE FIRST TEMPLE
1Chronicles 29:2-3 (king David speaking)
[2] Now for the house of my
God I have prepared with all my might...
[3] I have given... my own special treasure
of gold and silver...
We know that it was king David's
desire to build the Temple, but the Scripture does not say whether this
desire was inspired by God or not. It does say though that God provided
the building plan (1Chr.28:12, 19), thus approving the idea. And where
did the funds come from? In the above verse we see that king David himself
provided a large portion of the funds, and we know where these riches came
from: from the conquest of the ungodly nations in the Promised Land. In
king David's own words:
1Chronicles 29:16
[16] O Lord our God, all this
abundance that we have prepared to build You a house for Your holy name
is from Your hand, and is all Your own...
1Chronicles 29:6
[6] Then the leaders... the
captains... the officers... offered willingly.
1Chronicles 29:9
[9] Then the people rejoiced...
The nobles and the rich of the
land followed the example of their king. And what did the people do? They
rejoiced! When it came to the actual building work, who did it?
2Chronicles 2:17-18
[17] Then Solomon numbered
all the aliens who were in the land...
[18] and he made... them bearers of the burden...
stonecutters.
As we know, the aliens were the
slaves made up of the population of conquered nations. No ordinary Israelite
was asked to bear this burden. The only time the Israelites were asked
to do something, was when they were sent to Tyre to bring the cedar wood,
and I believe they were paid for that work. The slaves could not be sent
out of the land for fear that they would not return.
What do we see in the above example?
God provided the building plans (it was His project) and He made sure that
the resources were available, coming mainly from the "outsiders".
11.3. THE SECOND TEMPLE
Ezra 1:1-2
[1] Now in the first year of
Cyrus king of Persia... [king] made proclamation...
[2] 'He [God]
has commanded me to build Him a house at Jerusalem...'
Again, it was God's idea or rather,
it was His commandment to build. Ezra 1:6-7; 2:67-68; 3:7 talk about king
Cyrus giving "articles of the house of the Lord" and offerings of the leaders
of Israel and the free will offerings of the people. Where did the resources
for the building of the temple come from? Again, mainly from the "outsiders"!
When it comes to the building
of the places of worship, there is no direct "perpetual" commandment in
the Old Testament and not even an example of any building project in the
New Testament. So, what is my advice?
If there is a clear indication
that it is God's idea to build a place of worship, you will find that (most
of) the finances will come from those outside of the church. That will
be a clear sign that it is God's plan. Then, if need be, get involved!
Otherwise, think twice before you subscribe to any building fund. Why?
I have seen some extravagant spending on church buildings that borders
on lunacy. People were drained of their resources, so they were unable
to meet other expectations toward their God. A big question is: to whom
do the buildings belong? The church? What happens when the "church" folds,
as is so sometimes the case?
Please, do not misunderstand
me. If it is economically more sound to build than to rent, fine. Let the
elders and the financial experts work out what is the best solution, and
if it is to build, then build. But to be fair to each contributor, in case
he/she decides to leave the church, let each one who contributes holds
shares in the building ownership.
If the decision is that it is
better to build, once the church occupies its own building, it would be
fair to advise the believers that the church running costs have been reduced
(remember: it was an economic decision to build) so that they can adjust
their level of contribution to the church's running costs.
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12. THE MONEY
CHANGERS
Luke 19:45-46
[45] Then He [Jesus]
went into the temple and began to drive out those who bought and sold in
it,
[46] saying to them, "It is written, 'My house
is a house of prayer' and you have made it a 'den of thieves' ".
I have heard and read numerous
examples where so-called ministers of the Word teach the most stupid and
the most ridiculous 'giving principles' which, astonishingly, many, even
'the elect' believers, fall for. As we have seen from the Biblical teaching
on the subject of tithing and giving, there is definitely a blessing for
the giver - God ordained it so. But also, if a believer is not careful
with his giving, he will end up with curses rather than with blessings,
or at best with some wasted money.
It is the ignorance of the people
of God that causes excesses in the church, as much as false teaching. If
believers would pay more attention to the Biblical truth, there would be
less room for these 'teachers' to propagate their self-centered 'doctrines'.
Some so-called Christian ministries
have accumulated great wealth, not by preaching the gospel of Jesus Christ,
but by teaching the 'prosperity doctrine'. There are books and circular
letters written about how to become 'prosperous' and, of course, each ending
with an invitation to give to that particular ministry, which will in turn
pray for you, and you will get blessed. They talk about 'faith', about
'mixing giving with prayers', about them 'agreeing with you' on your requests,
about all kinds of superstition and outright witchcraft, which many believers
fall for.
The most commonly used technique
by some unscrupulous 'teachers', is to quote an isolated event from the
Bible and then turn it into a 'principle' which we, if we are 'godly',
should follow. These 'principles' have as much weight as the 'principle'
that if a man grows long hair he will posses a supernatural strength, as
Samson did. We can quite easily construe another principle: the great revival
that began with the ministry of Jesus was due to His throwing the money
changers out of the Temple. Why couldn't we turn that particular event
into a principle?
There is one principle that we
have to bear in mind:
Deuteronomy 28:1-2
[1] Now it shall come to pass,
if you diligently obey the voice of the Lord your God, to observe CAREFULLY
ALL His commandments which I command you today, that the Lord your God
will set you high above all nations of the earth.
[2] And all these blessings shall come upon
you and overtake you, BECAUSE YOU OBSERVE THE VOICE OF THE LORD YOUR GOD.
John 14:15 (Jesus speaking)
[15] If you love Me, keep My
commandments.
John 15:7 (Jesus speaking)
[7] If you abide in Me, AND
MY WORDS abide in you, you will ask what you desire, and it shall be done
for you.
John 15:10 (Jesus speaking)
[10] If you keep My commandments,
you will abide in My love, just as I have kept My Father's commandments
and abide in His love.
An often quoted example is the
account of the prophet Elijah and the poor widow whose son was raised from
the dead, supposedly, as a result of her giving to the man of God. So,
if you give to the 'man of God' you may expect a miracle in your life.
Few of them mention that, in this particular instance, God actually commanded
the widow to give food to the prophet, so she did, she obeyed God's specific
instruction. Therefore, the principle is: "Obey God's commandment", rather
than "give to (any who claim to be) a man of God".
1Kings 17:8-9
[8] Then the word of the Lord
came to him [Elijah], saying,
[9] 'Arise, go to Zarephat, which belongs
to Sidon, and dwell there. See, I HAVE COMMANDED a widow there to provide
for you'.
There is another verse that is
often quoted by some preachers, which I would like to mention:
Psalm 24:1
[24] The Earth is the Lord's,
and all its fullness, the world and all those who dwell in it.
I don't think that any of you
will disagree with the above. However, some of the preachers use this verse
to tell you that all YOUR possessions belong to the Lord, so what's a big
deal if you give back a tenth of it to Him, that is, to your church. They
forget that the above verse says that ALL earth belongs to the Lord. That
includes not only your bank account, but also your preacher's bank account
and your church's bank account. Why then waste it on the account transfer
fees, by shifting some of that wealth from one sub-account to another?
Another threat occasionally used
by some preachers, is God's commandment to Adam and Eve not to eat of a
particular tree, the tree of knowledge (Genesis 2:16-17), lest they die.
This threat is translated into tithes being holy, therefore we should not
touch them, lest we die. These preachers should know that God's commandment
to the Israelites was to spend their tithes of the first and second year
on their family feasts. Therefore, if they want to apply the Genesis commandment
to us today, they are the ones who should not claim those tithes for themselves
or their ministry - lest they die!
I will now quote a couple of
passages from the early church fathers' writings, who lived and ministered
just after the departure of the last of the original apostles. The quotes
are from Didache (Teaching of the Apostles).
Didache 11:6
[6] And when he departeth let
the apostle receive nothing save bread, until he findeth shelter; but if
he ask money, he is a false prophet.
Didache 11:12
[12] And whosoever shall say
in the Spirit, Give me silver or anything else, ye shall not listen to
him; but if he tell you to give on behalf of others that are in want, let
no man judge him.
Is this to say that there should
not be mention of giving in the church? No! On the contrary, the TRUTH
about giving should be taught as any other truth - no more, no less, and
of course, ACCORDING TO THE WORD OF GOD.
I need to mention here a teaching
that is taking place in the church lately: the teaching on the 'Spirit
of Poverty'. I personally haven't been exposed to that teaching, and haven't
read any of the books that deal with that subject. However, knowing them
by their fruits, I can guess what is the main thrust of that teaching:
give and keep giving (to the church) - that's the only way to be kept safe
from the 'spirit of poverty'. I am also sure that the 'evidence' of the
existence of this 'spirit' is not the complaints of those 'afflicted' by
it, but rather it is a circumstantial evidence gathered from the level
of collection by the church's fund raising programs.
I understand that all churches
are not well off financially, yet it should not be an excuse for the preachers
to resort to dishonest teaching in order to get extra funds. Can you imagine
a person in a secular job resorting to a dishonest method for getting some
extra money to feed his family? He would end up on the wrong side of the
law. Yet, in our Christian world, it appears that dishonest gain is OK,
as long as it is used for the 'advancement of the kingdom of God'. I believe
that an offering to God gained in a dishonest way is considered unclean
and an abomination and not acceptable to Him. With Him, the end does not
justify the means.
Apologies
I apologize to all those sincere
preachers who might be caught in the 'cross-fire', who are not a willing
partner in this great deception of the Body of Christ. Some of them are
there by an honest mistake, and they should consider distancing themselves
from all those who are 'wolves in sheep's clothing'. All I have done in
this article is what many of these preachers preach:
Luke 6:38
[38] Give and it will be given
to you: good measure, pressed down, shaken together, and running over will
be put into your bosom. For with the same measure that you use, it will
be measured back to you.
Acknowledgements
This twelfth edition is the result
of feedback by many believers around the world, that read the earlier editions.
My sincere thanks to each one of them, and to all those who posted the
message to their web pages. My love and my thanks to my children, Jacob,
Esther and Daniel for their love and support towards me in these trying
times. Jacob has given me an invaluable help in editing the text for the
correct composition of the sentence structures. Esther has given to it
the final 'woman's touch'. Special thanks to Teri Lee and Bob Earl, and
all those that are a part of the HarvestNET Ministries, for their continuous
support and prayers during the times of my 'great tribulation'.
Copyright
I urge every sincere believer,
who agrees with what has been written in this message, to pass it freely
to whomever possible. Please feel free to add it to your web pages. It
would be appreciated that the contents of this message are not altered
in any way, and if any portion is quoted, it should not be in a way that
the original message is distorted.
May God bless you all.
GeorgePotkonyak
PO Box W123
West Pennant Hills
NSW 2125
Australia
E-mail: potkonyak@ar.com.au
URL:http://www.ar.com.au/~potkonyak/index.htm
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