Question: Isn’t Tithing Under the
Old Testament Law?
Maxwell: Answer: No. While tithing one’s income was a lawful practice for God’s people, tithing was practiced
by patriarchs 400 years before the law was even around (Gen. 14:20/ 28:22)!
Kelly: The Bible says nothing about Abram (not Abraham) tithing his “income.” The Bible does not tell us
WHY Abram tithed; it does not say that he was commanded by God; neither does it say that his tithe of pagan spoils of war
was a freewill decision. It is dishonest to twist God’s Word to make it say what you want it to say. The “tithing”
which was practiced before the law did not qualify as “holy” tithes under the law as used by Malachi in 3:10 or
by Jesus in Matthew 23:23. And Jacob’s tithe (not Israel) was an example of Jacob setting the terms and telling God
what to do first. His tithe was also from pagan lands and his example is not for Christians to follow.
Maxwell: Abraham “tithed” to the Lord through the priest Melchizedek as a lifestyle principle,
not a ritual.
Kelly: The only thing we know from the Bible
is that Abram tithed spoils of war to a priest of El Elyon, God Most High. El Elyon was an extremely common name for god among
the pagans of Canaan, Egypt and Babylon. It is as valid a question to ask why he did not include the name of Yahweh in his
worship title as he should have per Genesis 4:26. Maxwell has no authority to add to God’s Word and call this a “lifestyle
principle.” He should know better.
According to Deuteronomy 14:22-23, tithing was to be a practice of prioritizing God in life, and of recognizing that He is
the source of our income.
MAXWELL: Answer: Tithing is directly mentioned thirty-nine times in Scripture, and in each case it means “a tenth
Kelly: This is deception by being half true.
The “context” of a HOLY tithe is only FOOD from inside Israel.
Maxwell: Again, in Genesis 14 it states that Abraham “tithed to the Lord;” then, in the New Testament explanation
of that event, Hebrews 7:2-4 says that it was 10%.
Again deception by being a half-truth. Abram (not Abraham) “tithed to El Elyon” which does not necessarily refer
either to Yahweh (LORD) or the Lord (Adonai) of Israel. Maxwell conveniently omits that Hebrews 7:4 says he tithed “spoils.”
Maxwell: Numbers 18:26 speaks of the Levites “tithing off
of the tithe” by giving 10% to the Lord from their income.
This is really a distortion of the contents of the text. Numbers 18:21-24 (Neh 10:37b) teachs that those Levites who received
the first Levitical tithe were not the minister-priests, but were only their assistants. According to Numbers 18:25-28 (Neh
10:38) the Levites only gave one per cent (1%) of the tithe to the priests. Maxwell does not elaborate on this because those
who received the tithe were not allowed to own or inherit land in Israel. Today gospel workers get the whole tithe and also
own and inherit much property.
Question: What If I Go Broke Giving Up That Much Income?
Maxwell Answer: This is a natural objection, given that the person still operates off of this world’s rationale.
Kelly: This is an odd statement considering the fact that your
definition of “tithe” reflects the world’s rationale and not the Bible’s usage.
Maxwell: In God’s economy, however, the more a person sows, the more he reaps (Galatians 6:7). Give
and it shall be given unto you, (Luke 6:38).
Irrelevant. These texts are not discussing tithing. They are eternal principles of giving.
Maxwell: Tithing is just one of the three ways to “invest” in God’s kingdom …
Kelly: There are no Bible texts given to validate this statement.
Maxwell: --- and in every case, God promises to repay in abundance.
There is nothing unspiritual about this.
In the context of the blessings and curses of the law (Deuteronomy 28 to 30), abundant blessings only came to those who obeyed
all 600 plus commands. The curse of the law fell on those who violated any one command per Deu 27:26 and Gal 3:10. God does
not promise blessings for tithing when other parts of the law are being violated (Neh 10:29; Mal 4:4; Gal 3:10).
Maxwell: The Apostle Paul discusses how to invest in the ministry
through giving in Philippians, then concludes with verse 19: “And my God shall meet all your needs according to His
riches in glory by Christ Jesus.” Doubtless, prosperity preachers today can distort this sowing/reaping principle ---
but it remains a scriptural principle just the same.
The context is freewill giving and not tithing. Because the Philippian church had assisted Paul financially, Paul said that
God would bless it in return; this is the principle of sowing and reaping, not tithing. It is a conditional promise.
Maxwell: The classic test illustrating this is Malachi 3:8-12
where God instructs His people to bring their tithe to His storehouse in order to prove His generosity, as He blesses in return.
Kelly: Malachi 3:8-12 is the single most abused giving text in
the Bible and Maxwell joins right in to abuse its context. (1) In 1:1-5 it is only addressed to Old Covenant Israel (Ex 19:5-6) and not the New Covenant church. (2) It is secondarily addressed
to dishonest priests who were then cursed for giving God leftovers (1:6; 2:1 compared to 1:13-14) and for stealing the tithe
from the Levites (Neh 13:5-10). (3) Most important the tithe was still only food over 1000 years after its description in Leviticus 27:30-34.(4) The literal storehouse
was actually two large storerooms combined and only 10 ft. by 20 ft. (compare 1st Kings 6:6 with Neh 13:5). It
could not possibly hold the tithe of the nation and did not need to since the people brought their Levitical tithes to the
Levitical cities per Neh 10:37b.(5) The curse is the curse of the Old Covenant (Neh 10:29; Mal 4:4). (6) The church assembly is never compared to a storehouse building
in the Bible. The early church building was not even legal until after A.D. 300.
Question: Does Jesus or The New Testament Teach Us
Maxwell Answer: People often mistake the New Testament truth that since “everything” belongs to the Lord, tithing
is now obsolete. It is true that everything does belong to God, but far too often this becomes a cop-out for carnal people
to hold on to money and material things.
Although the sentiment is true, the implication is wrong. While “everything belonged to the Lord” even in the
Old Testament (Ps 24:1), the HOLY tithe could still only come from FOOD from inside HOLY Israel. There is no precedent because
only food-producers living inside Israel qualified as tithe payers. Jesus, Peter, and Paul did not qualify.
Maxwell: They prefer to spiritualize the issue just as the Pharisees did in Matthew 15:4-6. Kelly: It is not a matter of spiritualizing the issue. It is a matter of “rightly dividing the
Word.” Old Covenant tithing has not been brought over into the New Covenant after Calvary. Period. The covenant, priesthood,
temple, and definition all ended. God did not command tithing and neither did he say that tithe-recipients could own or inherit
Maxwell: Jesus is concerned about both our
understanding that God owns everything and that we ought to continue exhibiting our submission to God (tangibly) through the
act of tithing.
Kelly: Without a Bible text to validate this,
it is error and distortion.
Maxwell: Matthew 23:23. Luke
11:42 echoes the same truth, straight from Jesus’ lips. Kelly: Read the text. (1) Being before Calvary, it is Old Covenant context. Jesus would have been sinning if he had commanded His
disciples to tithe to himself and it was illegal to command Gentile disciples to tithe at all.(2) The audience is not the New
Covenant church; it is “you scribes, Pharisees, hypocrites.”(3) The context is not New Covenant; it is “matters of the law.”(4) This is where proper hermeneutics must begin
– in the text itself.
Maxwell: Tithing is brought
up again in Hebrews 7:5-9 where the writer discusses Melchizedek receiving tithes as a “type of Christ.”
Kelly: Gross distortion. (1) 7:5 defines tithes as a commandment
of the law to support the priesthood. (2) 7:12 says that it is necessary to change that law (of tithing) since the priesthood
of Jesus is outside the law. And (3) in 7:18 the “change” was not “from Levi to gospel workers”; rather
it was “from priests” to “an annulling of the commandment going before” “to collect tithes”
from 7:5. Maxwell: Clearly, this age of grace
we live in was not to eliminate a biblical practice like tithing.
It most certainly does. The covenant, temple, and priesthood supported by tithing was “abolished, annulled” per
Maxwell: if anything, we should be living
an even greater, more supernatural life by giving more than our tithe!
Again, tithing was only commanded to and received from food producers living inside Israel. It never was a standard minimum
giving point for all Hebrews. Sacrificial equality giving for Christians does not look at a percentage.
While some are not giving sacrificially at 10%, others are giving sacrificially at much less than 10% (2 Cor 8:1-16).
Question: Where Should My Tithe Go?
Maxwell Answer: This question has no dogmatic, scriptural answer, since the references to tithing aren’t specific as to where the tithe should be given.
In the Old Testament, tithes were received at the place of worship …
Kelly: This shows a lack of deep study by Maxwell. The “tithe’ should go nowhere because there is no such
thing as a tithe for the church. Jewish Christians in Judea kept paying tithes to the temple system per Acts 21:20-21. However
“references to tithing were VERY SPECIFIC as to where the tithe was to be given”:(1) Levitical tithes went to the Levitical cities
for the Levite servants of the priests (Num 18:21-24; Neh 10:37b).(2) Levites gave the best one tenth of their one tenth to the priests in the Levitical cities (Neh 10:38).(3) Levites and priests brought
what they needed a week at a time to the Temple storerooms (Neh 10:39; 12:44).(4) The second festival tithe was brought to and eaten in the
streets of Jerusalem during the festivals (Deut 12:1-19; 14:22-26).(5) The third year poor tithe was kept in the towns (Deut 14:28-29; 26:12-13).
Maxwell: … which, today could be interpreted as the local church. This practice continued, even into
the New Testament.
Kelly: The local church was
not a building to store anything; it was an assembly of believers. Church buildings were not legal until after AD 300. There
is no historical verification of Maxwell’s statement “This practice continued, even into the New Testament”
– that is a fabricated statement.
Malachi 3:10 instructs us to “bring the tithe into the storehouse.”
Kelly: No, it does not. It instructed Old Covenant Israel – not the church (Neh 10:29; Mal 4:4; Lev 27:34; Ex
Maxwell: This is where the term “storehouse tithing” comes from.
Kelly: It is not found in the New Testament as a description of the church.
Maxwell: The storehouse represents God’s designated place of (corporate) worship; the place where His people are
spiritually fed and nurtured. Again, this seems to imply the local church.
Kelly: No, it does not. Surely something this important would have texts. “Temple” is not equivalent to
“storehouse.” The “storerooms” were only a very small part of the Temple and corporate worship was
not held inside storerooms for food! Compare Neh 13:5 with 1st Kings 6:6.
Maxwell: The Apostle Paul argues that financial giving to the local church enables the elders or bishops to be supported,
again implying that we should tithe to the body of believers where we are taught.
Kelly: You are teaching your false implications as laws for the church.
Question: But What If I’m Not Able To Do This?
Maxwell Answer: Obviously, God calls us to
give what we cannot what we can’t. Nothing more and nothing less. If someone is unemployed or in school, under the financial
care of someone else -- then there may be no income to tithe. But the challenge God gives us in Scripture is to become a liberal
giver; to practice the principle of giving our first and our best to Him.
Kelly: The error of this statement is in equating tithes with firstfruits. They are never the same in God’s Word.
First-fruits were very small token food offerings given “first” (Deut 26:1-4; Neh 10:35-37a). First Timothy 5:8
overrides giving our first to the church. “If any provide not for his own, and especially for those of his own house,
he hath denied the faith, and is worse than an infidel.”
Hence, tithing becomes less an issue of the wallet, and more an issue of trust. Am I trusting God to meet my needs, as I put
Him first with my finances? Kelly: All invented.
No doubt, we live in the age of grace.
Grace, not law. Tithing was the heart of the law. Tithing supported the activators of the law.
Maxwell: God calls us to freedom, not bondage.
Paul said that those who add the law back to grace have changed the pure gospel and have been bewitched (Gal 1:8-9; 3:1).
Maxwell: But formal membership in a local church calls us to
live above our rights. It’s not an issue of being God’s child; it’s an issue of being God’s example
Kelly: Irrelevant in a discussion of tithing.
Question: But What If I Can’t
Maxwell Answer: It is true, 2 Corinthians 9:7 calls us to only give offerings that we have purposed to give; not grudgingly,
but with a cheerful heart. However, note two truths. The context of this chapter refers to a special offering for an outside
need, not to tithing.
Kelly: True. But you omitted
“not by commandment.”
Tithing is the base (which God owns anyway: Malachi 3:8).
No. This is distortion. Only food producers who lived inside God’s HOLY land of Israel were the base. Tithing never
did apply to everybody or even to people like Jesus, Peter, or Paul.
Offerings are what we give (or “offer”) to God over and above the tithe. Kelly: Distortion of God’s Word.
The Bible does not teach “tithe PLUS offerings” – it teaches tithes AND offerings” – tithes
from food-producers inside Israel and offerings from others. The New Covenant teaches freewill generous sacrificial giving
– not tithing.
Maxwell: Offerings are one
of the three ways we can invest in God’s kingdom, alongside tithing and giving to the poor (Proverbs 19:17).
Kelly: No. Only freewill offerings which include helping the
poor (2 Cor 8 and 9 and 1 Cor 16). The word “tithe” does not occur in Proverbs.
Maxwell: The second truth we should note is that if we cannot tithe with a cheerful heart -- our goals ought
to be to change our heart, not our tithing amount.
This is another non-biblical invention. It should read “freewill giving amount.”
Maxwell: God enables the Spirit-filled believer to live above rights and the flesh. We should be living supernaturally,
Kelly: Not legally according to a set percentage.
Question: Isn’t All This Just
Maxwell Answer: Let’s talk for a moment about legalism, grace and commitment. In the Old Testament, a Jew was first
required to give one tenth to God.
Wrong. Not all Jews. Not Jews who lived outside Israel. Not Jews who earned their living through trades and crafts. Only Hebrews
who earned their living from FOOD off God’s HOLY land.
Then at harvest time, the farmer must give the firstfruits to God, and that consisted of one sixth of his increase.
Kelly: Wrong. Edersheim said that the firstfruits were one SIXTIETH.
The Bible does not tell us and Maxwell should not be stating “one sixth” as if it were a biblical fact.
Maxwell: Then every three years a second tenth was given for
the poor -- social security tax.
Wrong. This was not a “second tenth”; it was a “third tenth” per Deu 14:28-29 and 26:12-13. The first
tithe is Lev 27:30-34 and Num 18:21-28. The second tithe is Deu 12:1-19; 14:22-26.
Maxwell: In addition were the special offerings of cleansing and consecration.
Kelly: Vows and fines could include money. Tithes never included money.
Maxwell: That means that his total contribution to religion would be nearer to a fifth of his income that a tenth-- and that
does not include voluntary support to the local synagogue. It is not difficult to imagine the temptation in times of stringency
to withhold the tithe. So there we have our answer as to how much of His income Jesus gave to God.
Kelly: Josephus agrees that there were 3 separate tithes. This would amount to over 20%. If you are going
to teach biblical tithing, you should teach 20-23%. As a carpenter and not a food-producer, Jesus did not qualify as a tithe
payer. Jesus gave freewill sacrificial offerings.
If we object that the Jews were under law and we Christians are under grace, and that for us the law of the tithe has been
abrogated, another question arises. Will a Christian who is experiencing intimacy with his Lord wish to take advantage of
grace so that he can give less to God’s work than the less privileged Jew who knew nothing of Calvary’s sacrifice
and the inestimable blessings it has brought?
This argument falsely assumes that everybody under the law was required to begin their level of giving at ten per cent. It
also assumes a false modern definition of HOLY biblical tithes. It has no basis in God’s Word and it makes the poor
Maxwell: Was our Lord’s matchless generosity
in becoming poor for us intended to beget parsimony in His children? Paul cited it rather as an incentive to sacrificial giving.
Kelly: Does our Lord want poor widows with sick children to give
their first income as a tithe to the church and do without essentials contrary to First Timothy 5:8? Teaching tithes as firstfruits
should be a criminal offense of stealing from the poor who are giving money from welfare checks to the church.
Maxwell: Tithing was practiced by the patriarchs four hundred
years before the Law was given (Gen. 14:20; 28:22).
And they probably learned it from Babylon and pagan tradition as the law of the land.
Maxwell: The usage of consecrated tithes prevailed among Romans, Greeks, and Arabians as well as with the Jews; so tithing
seems to rest on the common law of God’s Kingdom rather than on special Hebrew legislation.
Kelly: This is a poor argument. It assumes that, if something is very old and very common, then it must reflect
an eternal moral principle. Yet the same ancient civilizations which practiced tithing also practiced idolatry, worship of
heavenly bodies, child sacrifices, and temple prostitution. Instead of arguing from common law, one should argue from the
law of nature and the conscience (Rom 1:18-20; 2:14-16). Giving is written in the heart and conscience of every man but tithing
Maxwell: Jesus gave tithes and offerings.
Is the servant greater than his Lord? Kelly:
No, Jesus did not give tithes. He was a carpenter. HOLY tithes were only FOOD from God’s HOLY land. That which man crafted
was not a tithe-able item.
Maxwell: It is a misconception
of the meaning of “grace” to think that it leaves it open for a believer to do less than a devout Jew would have
Kelly: Maxwell keeps repeating this weak
argument because it is the strongest tithers can devise. Again, it is based upon the false premise that everybody under the
law was required to begin their level of giving at ten per cent. However tithes did not apply to Hebrew craftsmen, tradesmen,
Gentiles, or anybody outside HOLY Israel.
If the true spirit of grace has gripped my heart, I will not be calculating the minimum I can get away with but the maximum
I can give to my Lord. The New Testament standard is not lower than the Old.
Kelly: Repeat it enough and it becomes true! That is the tactic used so often by those who want to teach tithing. There
was no such thing as a “minimum, maximum, or standard” in the Old Covenant except for food producers who lived
in Israel. The repeated argument has no biblical foundation.
In speaking about tithing in Matthew 23:23 Jesus said, “You tithe mind and dill and cummin, and have neglected the weightier
provisions of the law: justice and mercy and faithfulness; but these are the things you should have done without neglecting
Kelly: By using proper hermeneutics,
the text itself is addressed to “you scribes, Pharisees, hypocrites” and is in the pre-Calvary context of “provisions
of the law.” It cannot be a commandment for the church. As a Jew under the full jurisdiction of the law, Jesus would
have been sinning if He had not taught tithing TO THE TEMPLE SYSTEM.
Did that obligation cease a few days later when He died?
Yes, it ceased when Jesus said “it is finished,” when the veil in the Temple ripped, when the Old Covenant ended,
and when its priesthood ended. The Jews no longer had an obligation obey Jesus’ command to tithe to the temple system
to support the Levites and priests per the context of Matthew 23:23. Instead of transferring tithing to gospel workers as
might be expected from Hebrews 7:12, tithing from 7:5 was abolished per Hebrews 7:18.
Maxwell: Is the Christian not “under law to Christ,” with His higher law of love? “I am not free from
God’s law,” said Paul, “but am under Christ’s law” (1 Cor. 9:21, NIV). Kelly: The “law
to Christ” and “higher law” are not a repetition of the Old Covenant law. See “not according to”
in Hebrews 8:9, “ready to vanish” in 8:13 and “abolished” in 7:18. Our new law is freewill, generous,
sacrificial, joyful, not by command, not grudgingly, and motivated by love for God and lost souls.
Maxwell: It would seem from an impartial weighing of the relevant Scriptures …
Kelly: What “impartial weighing”? I am almost certain that you think gospel workers should accept
tithes and also own and inherit property. Nice. You have your cake and you eat it too.
Maxwell: … that though there is not legal obligation on a believer to give a tithe, or more,
of his income …
Kelly: Amen. And neither is
there a spiritual command for the church to teach tithing found in the pages of the New Covenant after Calvary.
Maxwell: … his experience of Christ’s matchless
grace should provide a powerful incentive to emulate the example of his Master.
Jesus did not give an example of tithing. He gave an example of extreme sacrificial giving to save lost souls.
Maxwell: As has been said, sacrifice is the ecstasy of giving
the best we have to the One whom we love the most.