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Tithing by Guy Sciortino
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It has always been a point of contention that many people in the church do not understand all the issues about tithe-paying, having only been taught that it is part of their Christian duty to God without an adequate study being given them on the subject. I suspect, since the ministries and administries of the church depend so solidly on the free-will offerings of the congregations, a thorough investigation of the Biblical concepts of tithing might be spun more subjectively than desired. Because it is an economic perspective, it affects not only the spiritual dynamic of everyone involved, but also that part of our lives of which we become very protective at times. Hence, as a church leader I have found it necessary on many occasions to present my own views on this matter in counseling members of the congregation. Let me express the following concern upfront: I have but one Lord, Jesus Christ. To Him alone am I and each member of the church accountable. However, as a Head Elder and teacher, I must lay to rest any doubts about how I consider God’s word regarding the tithe issue. Therefore, in this article I wish to explain the position I take on tithe-paying as I see the Holy Spirit instructing me from God’s word, and I willingly accept any discussion that may result.
 
I will divide this Bible study into three parts (and will examine all scriptural references to tithing, eliminating chances for contradiction to occur):
(1) Old Testament teachings on the tithe.
(2) New Testament adaptation on tithing principles.
(3) Ellen White’s approach to tithe and my conclusions.
 
     Genesis 14:19, 20 is the first tithing reference to occur in scripture and describes Abraham’s offering to Melchizedek after the rescue of his nephew Lot. “Blessed be Abram of the Most High God, possessor of Heaven and earth: and blessed be the Most High God, which hath delivered thine enemies into thy hand. And he (Abraham) gave him (Melchizedek) tithes of all.”    
The scripture declares in Gal.3:7, 29: “They which are of faith, the same are the children of Abraham . . . and if ye be Christ’s, then ye are Abraham’s seed, . . . according to the promise.” It follows (as shown in Heb.7) that we, the seed of Abraham by faith, like Levi, his (Abraham’s) seed, pay tithe to Melchizedek in him (Abraham). Incidentally, in the New Testament, the only use of the word tithe is in reference to this Abrahamic covenant found in Hebrews 7, where the writer declares Melchizedek to be a type of Christ, our High Priest “having neither beginning . . . nor end . . . an unchangeable priesthood.” It follows that Jesus received Abraham’s tithe in and through the ministry of Melchizedek, His foreshadower. This chapter explains, by type, our tithe-paying duty as believers in Jesus. Christ, as foreshadowed by the King of Salem, is the recipient of our tithe as Abraham’s seed. This is stated succinctly in Leviticus 27:30: “The tithe . . . is the Lord’s”.
Referring then to Leviticus 27:30-34 we find the true spirit of tithing. “All the tithe . . . (the seed, the fruit, the flock) . . . is the Lord’s: it is holy unto the Lord.” This Hebrew word qodesh (holy) means ‘set apart’, ‘hallowed thing’, ‘dedicated’, ‘consecrated’. It carries the obvious connotation of belonging to God and hence not to be corrupted for use with common things. Compare the ‘holy’ tithe with other objects called ‘holy’ by God. Exodus 29:33: “ . . . And they (Aaron and his sons) shall eat those things wherewith the atonement was made to consecrate and to sanctify them: but a stranger shall not eat thereof, because they are holy.” God had designed the ram of the atonement to be only for the priests to eat. No stranger was to partake of it. More solemn is the holiness of the ‘perpetual incense’ (Exodus 30:7-9) which was profaned by Nadab and Abihu, two men called by God and anointed into His ministry. They suffered death as a result of failing to “put a difference between holy and unholy” (Lev.10:1-10).
Most sobering is the issue of Uzza, (1 Chr.13:9,10) who in presuming to do good by holding the Ark from tipping over, disobeyed God by touching the holy thing he was commanded not to touch. (Num.4:15) Since he was not of the priesthood, (i.e. consecrated or made holy to the Lord for this particular work) his worthwhile intentions were in violation of God’s word and caused his death.
There are certainly innumerable examples of holy things in Scripture (and rightly so with all things pertaining to God). The point of this paper is the holiness of the tithe. First we understand that the tenth of all the produce belongs to God. He has designed that no one is to withhold from Him what is rightfully His. And logically, all belongs to Him beyond the tenth portion. The second point refers to the use of the tithe. Because God has declared it holy, then we should soberly and reverently determine what the Scripture says about its use, that we not profane it and incur our Lord’s displeasure. Those who use the tithe for common things, who take and handle the tithe in ways God has not designed, impose upon themselves the same condemnation as those in the Old Testament who presumed to blemish what belongs to God.
The holiness issue of the tithe is elaborated further in Deut.12. God is admonishing Israel that those things (tithes, offerings, elements of worship) are not only defined as to their use, but are designed to be performed in God’s way and only in a place consecrated by God. He begins by first warning Israel to shed all substance of their false religious worship. Furthermore He instructs His people that what is used in His name, what He has declared holy, can in no way be mixed with anything false. It must be separate and holy, untarnished by corruption with the world. Hence God calls for worship of Himself to be in the place He has called. Not on the hilltops where idols stand, but within the confines He has established for Himself. (Matthew 6:24: “No man can serve two masters . . .”). So it is with worship; we can not mix any of the world in with our service to God. So should it be with our use of the tithe; it must not be corrupted by any worldly attachments. The issue for us is clear. The presence of God in any of our activities, including the use of tithe, must respect God’s name or what is done or used in His name.
A second issue of this chapter (Deut.12) is that only where God dwells is His tithe to be brought. Ex.25:8: “ . . . Let them make Me a sanctuary; that I may dwell among them.” The purpose of God dwelling with men is to sanctify man. Lev.20:7, 8: “Sanctify yourselves and be holy for I am the Lord your God which sanctify you.” God can not dwell where evil dwells (Ps.5:4); this is the reason God withdrew His Temple (His holy presence) from His own people and allowed Babylon to destroy Israel. This very Sanctuary which God had brought into their midst in order to sanctify them, the people of Israel polluted by their corruption of the temple and drove God from their midst by their evil ways. (see Ez.8:8 and 43:7-9). In order for God to dwell with His church they must be repentant and obedient (Isa.66:1).
The admonition to the church of Laodicea is to repent and Christ will dwell with His people. In Rev.1:20 we understand that the church is represented by a candlestick. In Rev.1:13 we indeed see Christ dwelling in the midst of His church(es). In light of the above statements, one might ask how a holy God can dwell in the midst of sinful people, since the Bible declares all men sinners (Gal.3:22). It is only through the intercessory ministry of the Holy One, Jesus, that this is possible. Heb.7:25, 26: “Wherefore He is able to save them to the uttermost that come to God by Him, seeing He ever liveth to make intercession for them. For such an High Priest became us, Who is holy, harmless, undefiled, separate from sinners . . .” And further on in this epistle we are reminded that Jesus’ purpose is to put sin out of our lives (Heb.9:26). If any think that Jesus came to forgive sin and accept it’s existence in His Father’s midst would be advised to read Heb.10:26-30: “For if we sin willfully after that we have received the knowledge of the truth, there remaineth no more sacrifice for sins, but a certain looking for of judgement . . . of how much sorer punishment, suppose you shall be thought worthy, who hath trodden under foot the Son of God, and hath counted the blood of the covenant wherewith he was sanctified an unholy thing . . . The Lord shall judge His people.” And we know that judgement has been assigned to Jesus (John 5:22). God’s church is His people: those who keep the commandments and the testimonies of God. He dwells in the midst of them who obey and trust Him. As Christ warns His churches in Rev 2:5: “ . . . repent, and do the first works; or else I will come unto thee quickly, and will remove thy candlestick out of his place, except thou repent.” This warning holds true for the Laodicean church also. When the candlestick is removed from the circle, it is lost from dwelling of Christ in its midst. After its removal, it no longer exists in the temple with Christ, before the Father, but is cast out as a useless piece of wax that no longer gives the light of the Holy Spirit. 
Those who say that the Seventh-Day Adventist Church, or any church which God sets up, can not lose His presence, had better study the history of the Jews and examine these Scriptural passages more closely. To conclude: God dwells in the midst of a people who are allowing His Son to sanctify them. Where God dwells, there we are to worship Him and bring Him our tithes.
Now that we have established the holiness of the tithe, how is the tithe to be used? In Numbers 18:20-24 it is clearly stated that the Levites, because they have no earthly inheritance with the children of Israel, were to receive the tithe for the support of their service. The Levite clan, as we read, was to work in the service of God’s sanctuary. This labor of consecration, to the work of the Lord, separated them from the daily work of supporting themselves in the labor of producing goods that could be bought or sold. Hence God provided the tithe “for their service . . . of the tabernacle.” This is reiterated in Deut.14:27-29: “The Levite . . . thou shalt not forsake him; for he hath no part nor inheritance with thee . . . thou shalt bring forth all the tithe . . . and the Levite because he hath no inheritance with thee . . . shall come and eat and be satisfied.”
One may ask why the Levites were chosen to represent the priesthood. Exodus 32:26-29 tells us that their tribe alone stood for God and His word at Sinai after the people had idolized the golden calf.   The Levites showed themselves faithful to the covenant they had made forty days earlier when all of Israel promised to do “all that the Lord hath spoken” (Ex,19:8). 
For their promise, God had covenanted to make all Israel a “kingdom of priests and an holy nation”(Ex.19:6). The whole nation, not just the Levites, were to be God’s priesthood to the world; to teach, minister to, and sanctify the world. However, Israel failed in less than six weeks, forsaking the truth for the idolatry of Egypt. In doing so they showed their own need of repentance and sanctification. Only the Levites, at this point, stood for the “thus saith the Lord” (Ex.32:27); Hence, God chose them of all the tribes to be His priesthood in order to make His own people a holy nation. It was their determination to perform God’s will that merited His blessing on their tribe to represent the work of His Son. They were designed to sanctify God’s people through this ministry (Heb.9:13); and the support of this ministry was through the tithe which God ordained to sustain their heritage (Num.18:20-24).
We realize, of course, that the Levites were not totally without substance. Num. 35:1-5 provided cities for the Levites to live in and fields to support the cattle and sheep they received in the tithe. God gave them 48 cities, and six of these were to be used for the sanctuary of strangers and those seeking justice. (Topics we have not the space to discuss at length). Suffice it to say that God provided a place for the Levites to live and fields for their livestock, but their major work was in the service of maintaining and performance of the duties of the sanctuary. God provided for their livelihood through the issue of the tithe. One might ask at this point, how many of our ministers are willing to maintain the present-day sanctuaries from which they proclaim God’s word? Perhaps our Deacons should be entitled to tithe monies for the work they do.
If we examine two periods of Israel’s history we can develop a better sense of how the tithe worked. The first recording develops during the reign of Hezekiah, a king of Judah who “did that which was right in the sight of the Lord, according to all that David his father had done.” (1Chr. 29:2). Hezekiah began a reform of consecration to God. His father Ahaz allowed idolatry and sin to run rampant among God’s people. Ahaz defiled God’s sanctuary and sold the sacred vessels out of it. He set up altars to false gods in Jerusalem. It is noted that Ahaz “provoked God to anger.” Hezekiah however, sought to change Israel and bring them back to the Lord. Among the reforms he instituted: repair, consecration, and cleansing of the Temple; sanctification of the Levites; repentance and recovenanting with God; praising God in song; keeping the Passover and other feasts; reading and teaching of the Law; and our focus in this paper: bringing in of the tithe (2Chr.29:1-31:21). At this time we read about the storehouses for the tithe in the Temple. The response to Hezekiah’s reform was so great that these storehouses were full and the Levites had more than enough to sustain themselves.
The problems of Hezekiah’s time represent a common situation. The tithe issue was not an isolated event even as now it is not. It is only another symptom of the failure of the whole system. For Israel, sin and lack of consecration to God had pervaded the kingdom. The leadership had failed and turned toward the practices and customs of the surrounding nations. Lack of tithe paying reflected the state of disobedience the nation had been drawn into. It was after the leadership, in the form of Hezekiah, had called the nation to reform; it was after the idols had been put out of the cities and hilltops; it was after God’s ministry, the Levites, had sanctified themselves and God’s sanctuary; it was after they brought holiness back to the land; it was after they brought Christ back into their hearts, and His righteousness by faith in the Passover and study and keeping of the Law; it was after all these things were accomplished that Hezekiah called for Judah to return to God the tithe. The response of the people was overwhelming, so much so that there was ‘plenty left over’.
Should I dare say that a church that must call upon its people to respond with their tithe would find itself overflowing with goods if its leadership took the first step in sanctifying itself and separating from the practices of the world. Or are these things not “written for our admonition, upon whom the end of the ages is come . . . (1Cor.10:11, 12) . . . let him that thinks he standeth take heed lest he fall.” Reform must take place in the hearts of the all the people; for it is for their sanctification that God’s ministry is designed.
The second period which records in depth the structure of the tithe is found in the book of Nehemiah. If you are a good Bible student you will recall this period is after Babylon had destroyed Jerusalem. The Jews had been released from their captors by the Persian edict (Ezra 7:11) prophesied of in Daniel 9:25. They had returned to Jerusalem to rebuild their city, the nation, and most importantly, the sanctuary, that God might again dwell in their midst. It is an interesting time, again of reformation among God’s people. It begins (in Nehemiah 8) when the people gather together and Ezra reads before the people the book of the Law of Moses. And in the light of all they and their ancestors had done “the people wept when thy heard the words of the Law”. Yet Nehemiah and Ezra spoke these words: “this day is holy unto the Lord your God; mourn not, nor weep”; and then they add an interesting command: “go your way, eat the fat, and drink the sweet, and send portions unto them for whom nothing is prepared: for this day is holy unto our Lord: neither be ye sorry, for the joy of the Lord is your strength.”
A time for celebration. (Do I dare use these words?) Yes. God ordained it so. This jubilation is not some ceremonial revelry or pointless ritual. It is true joy in the spirit of God’s mercy. Luke 15:6-10 “Rejoice with Me; for I have found My sheep which was lost . . . there is joy in the presence of the angels of God over one sinner that repenteth.” God has called His people to rejoice in His mercy, and to do likewise to others. To be uplifted in their repentance, not sorrowful in their sins. To share this mercy and forgiveness with others who are in need. (Isa.58:6-8: “ . . . is not this the fast that I have chosen? To loose the bands of wickedness . . . break every yoke . . . deal thy bread to the hungry . . . hide not thyself from thine own flesh (i.e. thy neighbor) . . . then . . . thine health shall spring forth speedily”). How curious and appropriate we find commanded of Israel in the very Law governing the tithe (Deut.14:22-29) a time of rejoicing and giving, as perhaps an acknowledgement of the great blessings God has bestowed on His people. A great opportunity to share those blessings with the whole community, especially those without inheritance (i.e. the stranger, the orphan, the widow, the Levites). These verses indicate the whole of Israel was to partake of the blessings wrought through their tithe because its gift demonstrates faith in the God who bestows all His good on His children.
And so Nehemiah and Ezra encouraged the people to rejoice in their repentance. To share the joy of the knowledge of God’s love in the light of His word. In Neh.9 we read about further reformation in the lives of God’s ministry, the Levites, who stood and confessed their sins and the sins of their forefathers which had led to their destruction. Then they promised to commit their lives to God and His word. A covenant was secured with the seals of all the leadership as noted in Neh.10. This reformation was not just in word (i.e. lip service to God), “but (1John3:18) in deed and in truth”; as evidenced (Neh.10:28-39) by their acts of consecration: separating from the world, uplifting of and living by God’s word, re-establishing the holiness of the Sabbath, bringing the tithe and offerings as God commanded. Again we see that the bringing in of the tithe followed first a wholehearted act of consecration in the lives of Israel’s leaders. The tithe, like other things spiritual, is thrown to the wayside by people unconsecrated to God. If the church is not committed to God, what then can be expected of their concept of tithing?
If we continue in Neh.13, there is mention made of an incident involving Tobiah, an Ammonite. This Tobiah had conspired (Neh.4:3-8) to hinder and discourage the people from rebuilding Jerusalem. Yet this same man who ridiculed God’s work was given charge over an area in the Temple designed for the tithe. Nehemiah was rightly angered that an unbeliever had been appointed a position designed only for consecrated men of God and commanded ‘cleansing’ of the Temple chambers. Nehemiah saw that the storehouse of God was not to be polluted by contact with unbelievers who knew nothing of the sacredness of this structure. In verse 10 of the same chapter we read about the tithe situation. This situation apparently affected the reformed spirit of the people, for Nehemiah had left for a short time to return to Persia and in his absence some of the tithe quickly withered. The Levites were forced to work in the field for their livelihood. When he returned, Nehemiah saw the sin in this; God’s ministry had been forsaken and had to supplement their living by neglecting the important work of the sanctuary. A grievous sin indeed, which he refers to as forsaking God’s house.
The prophet Malachi wrote during this time. Beginning in Mal.3:5, the prophet warns of God’s judgment against certain offenses. Included are neglect of the widow, the orphan, and the stranger. God, in Deut.26:12, 13 and Deut.14:22-29, includes these impoverished groups as those who should benefit from the tithe of His people. E.G. White, in Patriarchs and Prophets (p.530), refers to this as the second tithe. The poor had no inheritance, just as the Levites, and were the responsibility of God’s people. The main issue is clear: we are as obligated to provide for the needy as for God’s church. If we neglect those who depend on us, can we expect God to provide for our needs? This is pointed out in Amos 4:1-13, where God condemns those that oppress the needy, comparing them to Sodom and Gomorrah. Then he admonishes them to bring their tithes and offerings. Ez.16:49: “the sin of thy sister Sodom: pride, fullness of bread, abundance of idleness . . . neither did she strengthen the hand of the poor and needy.” Isa.1:10, 17: “Hear the word of the Lord, ye rulers of Sodom . . . Gomorrah . . . relieve the oppressed, judge the fatherless, plead for the widow.”
These references to the poor and needy in conjunction with the tithe are intimately bound together with the blessings of God. (see Mt.25:31-46 where the righteous “inherit the kingdom prepared for you from the foundation of the world . . .” according to their response to Christ’s words: “I was an hungered, and ye gave me meat: I was thirsty, and ye gave me drink: I was a stranger, and ye took me in: naked and ye clothed me.”). He has given us material blessings that we are to share with those less fortunate. Those whose lives are devoted to the work of God’s sanctuary are also our blessing from God and He has required of us support for those who minister according to His word by returning His tenth (Mal.3:7). Will you rob God of His tithe? Do you neglect supporting the ministry he has provided for our salvation? Do you neglect the poor, the orphan, the widow, and the homeless? God’s blessings were abundant upon an Israel of old that shared its prosperity and its knowledge of God with the surrounding people. Greed and selfishness, however, destroyed the nation.
In the New Testament we are faced with the problem of a church having less defined perspectives for its people than the structured economy of the Israelites. But the principles still carry through. The only place in the New Testament that specifically refers to the tithe (apart from the gospel comments about particular instances) is in the book of Hebrews, regarding Abraham, as previously mentioned. Because the Epistles fail to deal directly with the paying of tithes does that exclude it as an injunction for us?   No more so than would the lack of direct N.T. comment on Sabbath-keeping deter us from obeying that commandment. What do we do then with the tithe, since the Levitical priesthood no longer applies? It is clear from Heb.10:1-22 that Christ has fulfilled the priesthood in Himself, doing away with the old and replacing it with his perfect ministry. He then becomes our priest. Do we then pay the tithe to Jesus? Yes, since He is LORD and the tithe belongs to Him. But whom now has God empowered to receive the tithe? In the Old Testament it was the priesthood of the Levites and the needy as we have seen. Is there an earthly priesthood now? Are there poor among us?
Let’s address the priesthood issue. All, who by faith in Jesus and by their response in obedience are accounted righteous (James 2:17-26); all are His holy priesthood. (See 1Pet.2:5, 9; Rev.1:6; Isa.61:6). Just as God had designed at Sinai for all Israel to be His priesthood (Ex.19:6), by their covenant of faith (Ex.19:5) based on the covenant God made with Abraham (Gal.3:16-18); so also all who by faith become (Gal.3:7) the children of Abraham are the priesthood of God in the New Testament. But just as at Sinai only Levi responded in obedience (Ex.32:26-29), only those who are consecrated in obedience to God’s word through in Jesus Christ are His true priesthood. And it is a priesthood of all believers as the seed of Abraham, with whom God has covenanted (Psalm 105) to bring into the land of His inheritance (vs.11), and to protect all his children from evil; speaking for us through the psalmist: ‘ . . . touch not mine anointed . . .’ (vs.15). If God be for us, who can be against us? We, the royal priesthood of God, anointed by the Holy Spirit (Acts 2:38) in our baptism, consecrated by our faith (Gal.3:27) into one body (Eph.4:4, 5) with one Lord, we become one with the household of God (Eph.2:19,20) built upon the foundation of the prophets and the apostles with Christ as the cornerstone of all. Jesus alone is our Lord and brings to the Father by the knowledge of the Holy Spirit and His word. He has assigned no man to take His place. He commands against men trying to usurp position, one above another. Jesus (Mt.20:25-28) admonishes His children not be as the heathen, who desire to exercise authority over each other, but “whosoever will be great among you, let him be your minister (or slave: diakonos, Gr.); whosoever will be chief among you, let him be your servant: even as the Son of man came not to be ministered unto, but to minister.”
It is clear that Jesus has commanded all His children to be equal minded, subject one to another. All who believe in Him share equally in this “priesthood” of believers. Since this is true, how do we determine who then receives the tithe? Paul clarifies the issue succinctly in 1Cor.9:1-9. Paul is arguing that he and Barnabas should receive monetary support from the churches he has helped establish. “Am I not an apostle . . . don’t we have the right to eat and drink . . . are Barnabas and I the only ones who must work. . . . Who feeds the flock and does not get milk from it . . . doesn’t the Law state: do not muzzle the mouth of the ox that treads the corn . . . is God so interested in the ox, or does He command this for our sake . . . we minister for you spiritually, shouldn’t we reap materially . . . they which minister to holy things (referring here to the Levites in the Temple) feed from the Temple (referring now to the tithe), . . . even so (1Cor.9:14) hath the Lord ordained that they which preach the gospel should live of the gospel.”
Paul’s directive seems obvious. As he states, the Levites received tithe for their ministry, God then commands that those who preach the gospel and work full time in the service of the gospel are to receive the tithe. The gospel message of the life, death, resurrection, ministry, and kingship of Jesus has never changed (Heb.13:8). The gospel message was preached in old by the Jews as Jesus says in John 4:22: “We know what we worship: for salvation is of the Jews.” And Paul referring to this in Rom.3:2 says of the Old Testament Jews: “unto them were committed the oracles of God,” and again in Heb.4:2: “for unto us was the gospel preached as well as unto them (Israel).” The gospel was preached in Old Testament times through the word of the prophets and through the teaching of the Law by the Levitical priesthood, and the sanctuary services attended by them pointing always to Christ. God in every age has His unchanging gospel message, and in every age He raises up people to go forth and preach that message. We must never lose sight of the fact that all the Scripture, most especially the Old Testament, has Jesus as its focus. 2Pet.1:10-12: “Of which salvation the prophets have inquired and searched diligently, who prophesied of the grace that should come unto you: searching what, or what manner of time the Spirit of Christ which was in them did signify, when it testified beforehand the sufferings of Christ, and the glory that should follow. Unto whom it was revealed, that not unto themselves, but unto us they did minister the things, which are now reported to you by them that have preached the gospel unto you with the Holy Spirit.”
In these last days God has raised up men and women to preach the message of the three angels. Rev.14:6: “another angel flying in the midst of heaven, having the everlasting gospel to preach.” In this message He has commissioned His church (i.e. those spoken of in Rev. 12:17) to proclaim the righteousness of Christ. The content of this message is not subject to the imprimatur of any man or worldly organization, but is under the direct leading of the Holy Spirit in accordance with God’s word (Heb.2:1-4). If any preach a message that is not according to God’s word then it is not His gospel (Mt.7:15-23). And Paul states more emphatically in Gal.1:9: “If any preach any other gospel . . . let him be accursed.” As Paul commissioned the tithe then to “those that preach the gospel (as those who) should live of the gospel”, then it follows that those who preach another gospel should not receive tithe. All those who preach the Word of God are worthy of the tithe. God has committed to His church, in all ages, special leadings of the Holy Spirit, and those who follow His leadings must preach according to the oracles God has lead them to in His Law and by His prophets. If any should preach another, Paul says let him be accursed. The word ‘anathema’ in Greek referred to something consecrated to a false god. The Bible commands us to make a distinction between the Holy and the unholy. God’s holy tithe must not be given into the hand of those who have consecrated themselves to false gods or those defiled with the doctrines of the false churches. (Rev.14:4) and the world.
Who, then, in Paul’s day were the preachers and ministers of the gospel? The apostles (Eph.2:20), the seventy (Luke 10:1-19), evangelists (2Tim.4:5), and elders appointed over each congregation (Acts 14:23), constituted God’s ministry to the first century Christians. Other names are given to these appointed Elders, but a careful study shows them to be the same ministry throughout the Apostolic age: that of shepherd to the flock. Compare the following: Acts 20:17, Paul calls the elders of the church together and then in verse 28 refers to them as overseers (Gr.- episcopei) to feed the flock (as an obvious reference to them as shepherds). This word for overseer is the same word as that used in Titus 1:7 for ‘bishop’ which is redundant for ‘elder’ used in verse 5. Another term used for ‘elder’ is the word ‘pastor’ (Eph. 4:11) from the Greek (poimen) meaning ‘shepherd’. And it becomes obvious in 1 Pet.5:1-3 the terms ‘elder’ and ‘shepherd’ are synonymous. It seems clear that the terms elder, bishop, shepherd, pastor, and overseer, all referred to the same person whose ministry was the teaching and preaching of the Word to the local congregation. In addition to the multiple references in 1Pet. and 1Tim. regarding the purity of character demanded of in these elders, we also find regarding their authority: admonitions not to be “lord’s over God’s heritage, but as examples,” (1Pet.5:3); “ . . . not self willed,” (Titus 1:9); “ . . . holding fast the faithful word, to exhort . . . by sound doctrine,” (1 Titus 1:7); “ . . . not . . . lifted up with pride,” (1Tim.3:70; and the entire chapter of Ez.34 which deals with God’s condemnation on the false shepherd’s that lead His flock.
These elders and apostles, who labored in word and doctrine (1Tim.5: 17, 18), were those who received the tithe in the 1st century. Paul, in 2Cor.9:7-14, speaks again to the Corinthian church regarding the administration of money for the ministry, and included here, as in Deuteronomy, we find the emphasis on self-sacrifice in giving to the poor. Paul points out the enormous blessing we receive in giving. This is echoed in his remarks in Rom.15:26, 27 where Paul speaks of the contribution for the poor, but also uses language similar to that in 1Cor.9 when he refers to giving materially to those who give spiritually.
These elders, who ministered in the true gospel for the salvation of souls, were the ones ordained of God to receive the tithe. And so it should be today. Those that minister for the salvation of souls in the preaching and teaching of God’s truth, are those that should receive the tithe for they have no other means of support; nor should they have to work if they truly devote all their workweek to the promulgation of the gospel. This is a holy office given to men and women anointed by God for His work. In conjunction with their support is the provision for the needy to be taken care of out of the storehouse of God as noted by the prior verses in Deut.14:29 and Deut.26:12. God has called us to turn away from our selfishness and greed to provide for those who need our support. He has called us to share His blessings with each other in humble service, one to another even as “neither said any of them that ought of the things which he possessed was his own; but they all had all things in common” (Acts 4;32). This verse states they were of “one heart and of one soul.” 
There is to be unity among God’s children, loving one another as God has commanded us. Our unity, however, must be based on obedience to truth and in the righteousness of Jesus Christ alone. Jesus admonishes us not to unite with worldly doctrines. Luke 14:26: “If any man come to Me and hate not his father and mother, and wife, and children, and brethren, and sisters, yea and his own life also, he cannot be my disciple.” And stronger in Luke 12:51, 52: “. . . suppose ye that I am co me to give peace on earth? I tell you nay; but division; for from henceforth there shall be five in one house divided.” Jesus indicates that those who truly follow Him will inevitably be at variance with those who choose the approval of men. Jesus commands us in Rev.18:4: “Come out of her (Babylon) My people . . ., she who hath glorified herself.” We are to follow only Jesus and give glory to Him alone. Even as the Jews of Nehemiah’s time “when they had heard the law . . . (Neh.13:3) . . . separated from Israel all the mixed multitude.” As Amos 3:3 states: “Can two walk together, except they be agreed?” As Christians we must walk together in the unity of God’s Word and separate ourselves from the mixed multitude of falsehoods that seek to invade the truths given to us by the Holy Spirit.
Let’s discuss tithe paying in the present day. It is no different for us than it has been in any age. The tithe first and foremost belongs to Jesus and not to any denomination or man appointed organization. Jesus has ordained that it be brought into His storehouse for the support of the ministry of His gospel. In addition He has commanded us to share all our material blessings with those less fortunate. Essentially we own nothing. God owns all; even our bodies, which we are to subject to Him by our obedience. We are to supply our tithe for those who work for the Lord in the preaching and teaching of His word and depend on our support for their full-time labor in the Lord’s work.
The question that many in the church struggle with is that of trust. Many people, faithful and righteous brothers and sisters, have lost trust in the leadership of the church and feel that their tithe is being used for unholy enterprises or being corrupted in exploitation by pastors or administrators who spend most of their “forty-hour” workweek in activities that have nothing to do with teaching, preaching, or working for the gospel message or the maintenance of their local church. The leadership fails to correct this lack of trust by remedying the loss of sacred duty regarding the tithe. The ultimate conflict becomes one of conscience for many church members in concern over the worldly use of God’s holy tithe. Certainly the leadership must be brought to bear some accountability to the people as regards this sacred trust. For it is clear from God’s word that those who abuse this trust must be brought under the same judgment as any in the church who persist in open sin. 
The doubt remains, however, that the leadership, as it stands, can investigate and correct itself, even as most organizations that have become centralized require an outside structure to objectively determine the corrections necessary to bring the organization back to its mission. If any of the leadership or pastors have been found corrupting the use of the holy tithe, it is essential to the future of this church to encourage those men and women to rectify the situation in repentance before God, lest they bring the judgment that befell ancient Israel onto our church.
If certain ones have misused the tithe, does that allow others to disregard their responsibility in returning a faithful tithe? We would do well to follow the counsels of E.G.White in this matter. (Testimonies 9, p.249): “The tithe is sacred, reserved by God for Himself. It is to be brought into His treasury to be used to sustain gospel laborers. Some have said ‘I will no longer pay my tithe, for I have no confidence in the way things are managed at the heart of the work.’ But will you rob God because you think the management of the work is not right? There should be an abundant supply in the Lord’s treasury, and there would be if selfish hearts and hands had not withheld the tithe or made use of them to support other lines of work. The tithe has been diverted into various channels other than the one to which the Lord has said it should go . . . the tithe is still to be used for the support of the ministry. Every church member should be taught to be faithful in paying an honest tithe.”   Sister White’s counsel is a rebuke to laity and leadership alike. Times have apparently not changed in 4,000 years of history among the professed people of God.  There still remain selfish hearts who use any excuse withhold from God’s true ministers their tithes and talents, and the thoughts of power continue to corrupt those who are to lead. Brethren, tithe paying is not a prerogative, but a duty, as is the appropriate use of the tithe.
There should be no doubt by this point in my discussion that I believe strongly: every person should pay tithe. But where? Sister White can serve as one example for us. Obviously, she supported the ministry of the church (even though it is clear at times she questioned and rebuked some of the church leaders regarding their decisions and doctrinal errors) by paying her tithe to the treasury of the General or local conference. Of this I have no personal record, but of this I have no doubt. However, there are some records of Mrs. White paying her tithe and the tithe of others to ministries she recognized of God, but neglected by the organized church. The Watson letter states in part: “It has been presented to me for years that my tithe was to be appropriated by myself to aid white and colored ministers who were neglected and did not receive sufficient, properly to support their families . . . if there have been cases where our sisters have appropriated their tithe to the support of the ministers working for the colored people in the South, let every man if he is wise hold his peace. Some cases have been kept before me for years. And I have supplied their needs from the tithe, as God instructed me to do. If any say to me, Sister White, will you appropriate my tithe where you know it is most needed, I shall say, Yes I will; and I have done so. I commend those sisters who have placed their tithe where it is most needed to help do a work that is left being undone, and if this matter is given publicity, it will create a knowledge which would better be left as it is. I do not care to give publicity to this work which the Lord has appointed me to do, and others to do.”
One other letter of Sister White’s is worth examining. (Spalding-Magan Collection, p.117) “There are minister’s wives, Sisters Star, Haskell, Wilson and Robinson who have been devoted, earnest whole souled workers giving Bible readings and praying with families, helping along by personal efforts just as successfully as their husbands . . . they receive nothing for their labors because their husbands receive the wages . . . the word says ‘the laborer is worthy of his hire’ . . . I will feel it in my duty to create a fund from my tithe money to pay these women who are accomplishing just as essential work as the ministers are doing and this tithe I will reserve for work in the same line as that of the ministers, hunting for souls, fishing for souls.” Is Sister White not following the Lord’s will in this matter? By her action she has shown that God has indeed ordained and anointed women to minister to His people. Regardless of whether or not men of rank have given their approval. 
Perhaps Sister White is too liberated even for modern men in the church? Perhaps she’d even be disfellowshipped for not paying all her tithe to the ‘organized work’. Who can say? And what would Sister white say of pastors that receive tithe and do little more for the gospel message than show up on Sabbath mornings to give a half-hearted sermon and leave everything else that needs to be done for lay members because they feel their “anointing” places them above the work? Perhaps some of our modern leadership would even say Sister White’s admonishes no longer apply?
Brothers and Sisters, as you well know, there has been a great conflict in the church over the paying of tithe, especially in past times regarding independent ministries. But remember, these discussions about who is or is not deserving of tithe are arguments between men, subject to error, greed, and all things that govern the world. The truth is, this is an issue between yourself and God alone. I have tried in this paper to point out what God’s word in the Old Testament has to say about this matter. In the N.T. you have the words of Paul; and for today there is the counsel and example of Sister White. And you have your mind, which God endowed you with in order to judge for yourself what is directed of you by the Holy Spirit. Go to the word and to God in prayer and ask Him for that wisdom He promises (James 1:5), and then you shall judge rightly: (1Cor.6:2-5) “Do ye not know that the saints shall judge the world? . . . that we shall judge angels? How much more things that pertain to this life? . . . Is it so, that there is not a wise man among you? . . . one that shall be able to judge between his brethren?” I can’t tell you what to do with your tithe, brethren. You must decide for yourself what is right with God. 
When I originally wrote this paper I basically ended the paper here. The problem was that people still wanted something more definitive from me. Certain ones criticized me for saying I left too much choice for members to support independent ministries if their conscience dictated so. Some said I needed to take a stronger stand with the ‘organized church’. Still others said I was avoiding conflict with the church. Let me state the following. I stand for the paying of tithe, to be given to those who are preaching the gospel of Jesus Christ and His righteousness as it is found in God’s word, and for the reformation of true godliness in the lives of those workers who teach the three angel’s message. If God has shown a brother or sister that a certain independent ministry “is worthy of his hire” (regardless of what the fallible ‘organized’ leadership may want to dictate), then I respect that person’s conscience to help support that neglected ministry. If this independent ministry was using the tithe money to build a shopping mall, I would have a serious problem supporting my brother’s decision to send tithe to him; but if the ministry is preaching God’s word as scripture teaches, then let it be, I say. 
However, there is a serious fault in some of my church families’ thinking that I must address. Even if a minister independent of the ‘organized’ is of God and deserving of the tithe, it does not relieve the church members of supporting the hundreds of God-anointed ministers who are working within the organized church. This is a serious obligation that many, who support independents, fail to appreciate.
Anyone can sit and throw stones and accuse leadership and point out the worldliness that has crept into the church, but that does not eliminate the hundreds of God-fearing, spirit-filled, straight-testimony believing ministers in the ‘organization’ who are dependent upon the tithe that God has designed for them. If there is a leader or minister in your conference who is truly not living up to God’s word, then work to change that situation; don’t walk away from it with a self-righteous, ‘I’m getting out of Babylon’ attitude. You are the church, brothers and sisters, not the conference leaders, the local pastors nor the independent ministers. Put away these contentions and follow Jesus (1Cor.1:11-13).
In conclusion, we must all stand solely for Jesus Christ and the preaching of His word. I continue to support the ‘organized’ church with my tithe because I believe there are hundreds of workers dedicated to the truth and working fulltime for the gospel. I also believe God has His workers among independent ministries and that those who choose to help support them (without the neglect of the many) are doing God’s will. I have done so on occasion myself. I believe that worldliness, and error have indeed crept into our ranks, just as I believe that power, laziness, and greed have overtaken some of our leaders and pastors. So also has bitterness and faultfinding been a major thrust of some of our people over the years. Our church is in need of reform. But I seriously question the Christian motives behind actively seeking to dredge up, publicize, and pass judgement on every liberal action or worldly perspective existing in the Worldwide church. Each one of us has fallen short of Christ’s righteousness. My understanding is that His righteousness consists of love and obedience. Where are these attributes in this war of factions that have sometimes split our people?
I want to end this paper with one thought. That is the hope of revival and reformation brought only through our commitment to Jesus Christ and His righteousness of which we are all in desperate need. Let us put away that sin that so easily besets us; and let Jesus recreate us as His children, obedient to the God who made us and loves us. And let us always be faithful to His Word. It is demonstrated that tithing is not an issue in a church reformed. Perhaps it is time to set the horse before the cart and start talking more of reform amongst our leaders and amongst ourselves, and then tithing will come where it needs to come from: a loving heart, regenerated in the likeness of Jesus.

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