We teach Biblical tithing principles” is heard from many pulpits.” “Do you really?” I ask. This chapter has been carefully written to assist those who want to follow the tithing principles found in God’s Word. Although I am sincerely not aware of any Christian Church that observes ANY of them, God’s Word commanded that His Old Covenant people obey ALL of them.

PRINCIPLE #1: Only pastors (elders, bishops) can function as priests and minister all aspects of spiritual reconciliation.

Replace 1 Peter 2:9, 10; Revelation 1:6 and 5:10 with Numbers 18:1, 5 and 3:12.

PRINCIPLE #2: Tithes must go to only one family in the assembly which alone can perform all of the duties associated with worship and the construction and maintenance of the worship building (Numbers 18:1-4).

PRINCIPLE #3: Only the patriarch of this family and his sons can mediate for the congregation as a priestly family. They are the only ones allowed inside the worship building itself. They are also the only ones allowed to approach God and ask for forgiveness in behalf of the congregation.

Num 18:1 Then the LORD said to Aaron, You and your sons and your father’s house with you shall bear the iniquity related to the sanctuary, and you and your sons with you shall bear the iniquity associated with your priesthood. NKJV

PRINCIPLE #4: Important! The first whole tithe must go only to the servant-Levites, brothers of the leaders.  This principle is always ignored!

Num 18:21 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—not the priests.

Num 18:22 Hereafter the children of Israel shall not come near the tabernacle of meeting, lest they bear sin and die.

Num 18:23 But the Levites [not the priests] shall perform the [non-priestly] work of the tabernacle of meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your generations, that among the children of Israel they shall have no inheritance. NKJV

PRINCIPLE #5: The congregation must allow the Levites (both servants and priests) to live on land provided for free for ever but remains in the ownership of the ordinary members.

Num 35:2 Command the children of Israel that they give the Levites cities to dwell in from the inheritance of their possession, and you shall also give the Levites common-land around the cities.

Num 35:3 They shall have the cities to dwell in; and their common-land shall be for their cattle, for their herds, and for all their animals. NKJV

PRINCIPLE #6: The whole tithe which belongs to the servant-Levites must be brought, not to the worship building, but to the Levitical cities where all of the Levites must live most of the time at their farms with their herds. (Num. 35; Josh 20, 21).

Neh. 10:37 …to bring the tithes of our land to the Levites, for the Levites should receive the tithes in all our farming communities.

Neh 10:38 And the priest, the descendant of Aaron, shall be with the Levites when the Levites receive tithes …NKJV

PRINCIPLE #7: The servant-Levites who receive the whole tithe must not minister as pastors (elders, bishops, priests) and must not enter into the worship building. The tithe-receiving servant-Levites must only function as fabric-weavers (Num 3:25, 26), builders of interior household items (Num 3:31), builders of tent-poles and outside cookware (Num 3:36), soldiers (1 Chron 12:26), builders and artisans  (1 Chron 23:4), supervisors and judges (23:4), guards and doorkeepers (23:5), choir members and musicians (23:5), bakers (23:29) and political employees (26:29-32)

Num 18:2 Also bring with you your brethren of the tribe of Levi, the tribe of your father, that they may be joined with you and serve you while you and your sons are with you before the tabernacle of witness. NKJV

PRINCIPLE #8: Only the pastors (elders, bishops, priests) can enter the worship building. All others, including the servant-Levites who receive the whole tithe, must be put to death if they attempt to worship God directly.

Num 18:3 They [Levites] shall attend to your needs and all the needs of the tabernacle; but they shall not come near the articles of the sanctuary and the altar, lest they die — they and you also.

Num 18:4 They [Levites] shall be joined with you and attend to the needs of the tabernacle of meeting, for all the work of the tabernacle; but an outsider shall not come near you.

Num 18:7 Therefore you and your sons with you shall attend to your priesthood for everything at the altar and behind the veil; and you shall serve. I give your priesthood to you as a gift for service, but the outsider who comes near shall be put to death.” NKJV

Num 18:22 Hereafter the children of Israel shall not come near the tabernacle of meeting, lest they bear sin and die. NKJV

PRINCIPLE #9: The pastors (elders, bishops, priests) must eat their portions of the offerings inside the worship building (Num 18:8-18). They must eat the first-born of clean animals and the first-fruit offerings inside the worship building (Neh. 10:35-37). These cannot be taken home and shared with their families. Tithes are not the same as first-fruit.

Neh 10:35 And we made ordinances to bring the firstfruits of our ground and the firstfruits of all fruit of all trees, year by year, to the house of the LORD;

Neh 10:36 to bring the firstborn of our sons and our cattle, as it is written in the Law, and the firstborn of our herds and our flocks, to the house of our God, to the priests who minister in the house of our God;

Neh 10:37 to bring the first-fruits of our dough, our offerings, the fruit from all kinds of trees, the new wine and oil, to the priests, to the storerooms of the house of our God …

PRINCIPLE #10: Pastors (elders, bishops, parents) keep all items presented as vows and all redemption money (18:14, 15, 16).

PRINCIPLE #11: The servant-Levites who assist the leaders cannot own or inherit property.

Num 18:23 But the Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your generations, that among the children of Israel they shall have no inheritance. NKJV

PRINCIPLE #12: When the tithe is paid to the Levite-servant class, they must give only one tenth of the tithe which they receive to the pastors (elders, bishops, priests). This tenth of the tithe cannot be used for any other purpose. (This is an ignored concept today.)

Num 18:26 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.

Num 18:27 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.

Num 18:28 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.

Neh 10:38 And the priest, the descendant 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.

PRINCIPLE #13: In exchange for receiving their tenth of the tithe, pastors (elders, bishops, priests) cannot own or inherit hand. Be careful not to ignore this principle.

Num 18:20 Then the LORD said to Aaron: “You shall have no inheritance in their land, nor shall you have any portion among them; I am your portion and your inheritance among the children of Israel. NKJV

PRINCIPLE #14: Pastors (elders, bishops, priests) do not pay tithes. They offer back to God the very best from which they receive from their tenth of the tenth (18:29).

Num 18:29 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.’

Num 18:30 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.

PRINCIPLE #15: Priests can eat the tithe anywhere (18:31, 32), but they must eat the first-fruit and offerings only inside the worship building.

Num 18:31 You may eat it in any place, you and your households, for it is your reward for your work in the tabernacle of meeting.

Num 18:32 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.'”

PRINCIPLE #16: Both pastors and their Levite-servants normally will only work in the worship center one week out of twenty four. They must spend the remainder of their lives either raising and feeding (tithed) animals or learning trades needed for the maintenance of the worship building and ruler.

1 Chron. chapters 23-26; 28:13, 21; 2 Chron. 8:14; 23:8; 31:2, 15-19; 35:4, 5, 10; Ezra 6:18; Neh. 11:19, 30; 12:24; 13:9, 10; Luke 1:5

PRINCIPLE #17: All costs for the worship building and maintenance must be paid by head taxes and freewill-offerings and not by tithes. Tithes can only be used to support Levites and priests.

Ex 30:13-15; 35:2, 3, 21, 22; Num 3:47-50; 1 Chronicles 28

PRINCIPLE #18: Tithes are always only food.

Lev. 27:30, 32; Numb. 18:27, 28; Deut. 12:17; 14:22, 23; 26:12; 2 Chron. 31:5, 6; Neh. 10:37; 13:5; Mal. 3:10; Matt. 23:23; Luke 11: 42

PRINCIPLE #19: Poor church members are not required to pay tithes. The church assembly must have programs to assist the poor.

Lev. 14:21; 25:6, 25-28, 35, 36; 27:8; Deu. 12:1-19; 14:23, 28, 29; 15:7, 8, 11; 24:12, 14, 15, 19, 20; 26:11-13; Mal. 3:5; Matt. 12:1, 2; Mark 2:23, 24; Luke 2:22-24; 6:1, 2; 2 Cor. 8:12-14; 1 Tim. 5:8; Jas. 1:27

PRINCIPLE #20: Spoils of war gained by church members may be distributed following any of the following Biblical examples: (1) 10% to the local priest-king and 90% to a designated king of Sodom (Genesis 14:16-24); (2) .1% to the priests and 1% to the Levites according to the 1 of 10 ratio of the Law ordinance of Numbers 31:21, 27-30) or (3) unlike regular tithes, spoils of war may be dedicated towards the maintenance of the church building (1 Chronicles 26:26-27).

PRINCIPLE #21:  Tithes must not be used for evangelism of non-church members.

Ex. 23:32; 34:12, 15; Deut. 7:2

PRINCIPLE #22: A second tithe must be brought to the city where the church headquarters is located. This second tithe must be consumed by worshippers in the streets during celebration. If travel distance is too far, this tithe may be turned into fermented beer and alcoholic wine for consumption during the church celebration calendar. It is not for salaries.

Deuteronomy 12:1-19; 14:22-26

PRINCIPLE #23: Every third year a third tithe for the poor must be kept available in the homes of church members to feed the poor which includes the Levites and priests. This third-year tithe is not for salaries.

Deuteronomy 14:28, 29; 26: 12, 13

PRINCIPLE #24: Every seventh (7th) year and every fiftieth (50th) year no tithes of food from the fields shall be brought to the Levites.

Ex 23:11; Lev 25:4, 11

PRINCIPLE #25: Pastors (elders, bishops) functioning as priests and ministering all aspects of spiritual reconciliation in the church must bear full responsibility for the failures of the church.  As such the curses of Malachi are directed squarely upon them should they in any way abuse the tithe. (See Malachi 1:6 to 3:5.)

Mal 1:6 Where is My reverence? Says the LORD of hosts To you priests who despise My name. Yet you say, ‘In what way have we despised Your name?’
Mal 1:14 But cursed be the deceiver Who has in his flock a male, And takes a vow, But sacrifices to the Lord what is blemished —  For I am a great King,” Says the LORD of hosts, “And My name is to be feared among the nations.

2:1 And now, O priests, this commandment is for you. 2:2 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. NKJV

3:3 He will sit as a refiner and a purifier of silver; He will purify the sons of Levi, And purge them as gold and silver, That they may offer to the LORD An offering in righteousness.

PRINCIPLE #26: Garden spices must be carefully weighed and counted in order to insure tithes are paid correctly.

Matthew 23:23; Luke 21:42 (ignore Matt 23: 2, 33; Luke 21:41)

PRINCIPLE #27: Contrary to Malachi 3:9, some New Covenant tithe-payers who are modern Pharisees may receive woes, or curses, even though they tithe.

Mathew 23:23; Luke 11:42; 18:12