The word “tithe” simply means tenth.  The practice of tithing is that of giving a tenth to God.  There are many different ideas on this subject about what this actually means and if it’s still relevant today.  This short paper carefully examines what the Scriptures say.

Abraham’s tithe

The first mention of tithing is when Abraham rescued his nephew Lot.  Abraham gave a tithe of the spoils of the battle to Melchizedek, the priest of God Most High.

Gen 14:18  Then Melchizedek king of Salem brought out bread and wine; he was the priest of God Most High.
Gen 14:19  And he blessed him and said: “Blessed be Abram of God Most High, Possessor of heaven and earth;
Gen 14:20  And blessed be God Most High, Who has delivered your enemies into your hand.” And he gave him a tithe [tenth] of all.

Abraham tithed only the spoils of war, not his agricultural produce.  The equivalent today would be someone tithing on a windfall of some kind, perhaps a work bonus or an inheritance.  The tithe that Abraham gave was not the same as the Mosaic tithing (the tithing that God introduced to Israel under Moses).  Under Mosaic tithing, the spoils of war were not tithed.  They were divided differently.  Here is an example in Numbers where the soldiers gave 1/500 to the priests and the people gave 1/50 to the Levites – not a tenth!

Num 31:25  Now the LORD spoke to Moses, saying:
Num 31:26  “Count up the plunder that was taken—of man and beast—you and Eleazar the priest and the chief fathers of the congregation;
Num 31:27  and divide the plunder into two parts, between those who took part in the war, who went out to battle, and all the congregation.
Num 31:28  And levy a tribute for the LORD on the men of war who went out to battle: one of every five hundred of the persons, the cattle, the donkeys, and the sheep;
Num 31:29  take it from their half, and give it to Eleazar the priest as a heave offering to the LORD.
Num 31:30  And from the children of Israel’s half you shall take one of every fifty, drawn from the persons, the cattle, the donkeys, and the sheep, from all the livestock, and give them to the Levites who keep charge of the tabernacle of the LORD.”

The point is that under Mosaic tithing, the spoils of war were not tithed.

Furthermore, after giving a tithe, Abraham gave what was left to the king of Sodom.  This is quite different to Mosaic tithing.

Gen 14:21  Now the king of Sodom said to Abram, “Give me the persons, and take the goods for yourself.”
Gen 14:22  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,
Gen 14:23  that I will take nothing, from a thread to a sandal strap, and that I will not take anything that is yours, lest you should say, ‘I have made Abram rich’—
Gen 14:24  except only what the young men have eaten, and the portion of the men who went with me: Aner, Eshcol, and Mamre; let them take their portion.”

The evidence here is that Abraham practiced a different tithing to Mosaic tithing.

Jacob’s vowed tithe

Tithing is mentioned again in Genesis when Jacob bargained with God.  Jacob vowed to worship God and tithe to Him, if God looked after him.

Gen 28:20  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,
Gen 28:21  so that I come back to my father’s house in peace, then the LORD shall be my God.
Gen 28:22  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.”

Note that Jacob made a vow.  Jacob did not view tithing as part of some law, but rather something with which he could make a deal with God.  This is not the Mosaic tithe.  The Mosaic tithe was part of the law and wasn’t something that could be bargained with.

Pre-Mosaic tithe

It is clear that both Abraham and Jacob were familiar with the idea of tithing.  However, it is also clear that what they practiced was not Mosaic tithing.

Mosaic tithe – on agricultural produce only

Later, under Moses, God instructed the Israelites to tithe on the agricultural produce of the land – seeds, fruits, herds, and flocks.  Tithing on animals was calculated on every tenth one.  So, a tithe on nine animals was nothing, a tithe on ten animals was one animal, and a tithe on eleven animals was also one animal.

Lev27:30  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.
Lev27:31  If a man wants at all to redeem any of his tithes, he shall add one-fifth to it.
Lev27:32  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.

Note that there is no mention of tithing on income – only tithing on agricultural produce is mentioned.  This is reinforced by Nehemiah 10:37 which records the promise made by the Jews returning to Jerusalem.

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

Note that the people promised to give their tithes of the land and tithes of the farming communities to the Levites.  Only tithes of agricultural produce are mentioned.

Mosaic tithe – not on income

Notwithstanding this clear instruction, some churches use this passage (Leviticus 27:30-32) to teach that income should also be tithed.  However, for Mosaic tithing, this is simply not supported by the Scriptures.  To illustrate this, consider the spoils of war.  The soldiers worked hard risking their lives and they were paid by the spoils of the battle – a type of income.  Here are some examples of the spoils of war not being tithed.

Numbers 31:25-30 (which we read earlier) shows that this income was not tithed.  In this instance, 1/50 or 1/500 was given to the Levites – not a tithe.

After the battle of Jericho, all the agricultural produce (animals, grain, etc.) was destroyed and so none of it went to the Levites.  And all the silver and gold (money) went to the treasury of the house of the Lord of which an underdetermined amount went to the Levites.  So in this instance, the spoils were not tithed.

Jos 6:24  But they burned the city and all that was in it with fire. Only the silver and gold, and the vessels of bronze and iron, they put into the treasury of the house of the LORD.

After the battle of Ai, it appears that the people took the plunder, so that none of it went to the Levites.  Likewise, in this instance, the spoils were not tithed.

Jos 8:26  For Joshua did not draw back his hand, with which he stretched out the spear, until he had utterly destroyed all the inhabitants of Ai.
Jos 8:27  Only the livestock and the spoil of that city Israel took as booty for themselves, according to the word of the LORD which He had commanded Joshua.

There simply is not a single Scripture anywhere in the Law of Moses that commands tithing on income, wages, or monetary earnings.  Every tithe commanded under the Mosaic Law is explicitly agricultural.  Indeed, the examples above from Numbers and Joshua show that Mosaic tithing does not apply to income.

Mosaic tithe – the tithe given to the Levites (the first tithe)

The tithes were given to the Levites for the work they performed.

Num18:21  “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.

Num18:24  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 Levites had no land because when Joshua entered the Promised Land and divided it among the tribes, the Levites were not given any.

Jos 18:7  But the Levites have no part among you, for the priesthood of the LORD is their inheritance.

Ancient Israel survived by farming the land and living off it.  The exception was the tribe of Levi, which had no land and survived by receiving the tithes of the other tribes in return for their priestly work. 

Mosaic tithe – the Levites tithe (a tithe of a tithe)

The Levites were not exempt from tithing.  They were instructed to give a tithe of the tithe they received.

Num18:26  “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.

This tithe of a tithe, (the tithe the Levites gave), was given to the high priest.

Num18:28  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.

The tithe of a tithe would be far more than the high priest would need.  Nehemiah tells us that it went into the storerooms of the temple.

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.

Mosaic tithe – the tithe that was eaten (the second tithe)

The next mention of tithing is in Deuteronomy, where God instructed ancient Israel to destroy the pagan places of worship and instead worship Him in the place He chose, and take, along with sacrifices and offerings, their tithes to eat at that place.

Deu 12:5  “But you shall seek the place where the LORD your God chooses, out of all your tribes, to put His name for His dwelling place; and there you shall go.
Deu12:6  There you shall take your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, your vowed offerings, your freewill offerings, and the firstborn of your herds and flocks.
Deu 12:7  “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.

Deu 12:10  “But when you cross over the Jordan and dwell in the land which the LORD your God is giving you to inherit, and He gives you rest from all your enemies round about, so that you dwell in safety,
Deu 12:11  “then there will be the place where the LORD your God chooses to make His name abide. There you shall bring all that I command you: your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, and all your choice offerings which you vow to the LORD.
Deu 12:12  “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.

The sacrifices and offerings where clearly to be offered to God, but the tithes were to be eaten in the place the Lord chooses – or at home if that place is too far away.

Deu 12:17  “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, of any of your offerings which you vow, of your freewill offerings, or of the heave offering of your hand.
Deu 12:18  “But you must eat them before the LORD your God in the place which the LORD your God chooses, 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 in all to which you put your hands.

Deu 12:21  “If the place where the LORD your God chooses to put His name is too far from you, then you may slaughter from your herd and from your flock which the LORD has given you, just as I have commanded you, and you may eat within your gates as much as your heart desires.

The first tithe described earlier, was given to the Levites.  This tithe was eaten at the place God chose for the people to worship Him.  This is clearly a different tithe.  Deuteronomy 14 explains further that the people could exchange this tithe for money, and take the money with them to worship God, and enjoy spending it on food and drink.

Deu 14:22  “You shall truly tithe all the increase of your grain that the field produces year by year.
Deu 14:23  “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.
Deu 14:24  “But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the LORD your God chooses to put His name is too far from you, when the LORD your God has blessed you,
Deu 14:25  “then you shall exchange it for money, take the money in your hand, and go to the place which the LORD your God chooses.
Deu 14:26  “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.

Note that just like the tithe given to the Levites this tithe was also a tithe of agricultural produce – grain, new wine, and oil.

Mosaic tithe – the tithe of the third year (the third tithe)

We now come to a couple of passages regarding an additional tithe (or possibly an additional use of the second tithe).  This is difficult to understand as not much information is given.

Deu 14:27  “You shall not forsake the Levite who is within your gates, for he has no part nor inheritance with you.
Deu 14:28  “At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates.
Deu 14:29  “And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, 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.

Deu 26:12  “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,
Deu 26:13  “then you shall say before the LORD your God: ‘I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me; I have not transgressed Your commandments, nor have I forgotten them.

This additional tithe was given every 3^rd year.  It is generally understood to mean the 3^rd and 6^th years of a seven-year period, because if it meant the 3^rd, 6^th, 9^th, 12^th, and so on, the 21^st year would coincide with the land Sabbath during which very little was produced on which to tithe.  (The land Sabbath occurred every seven years, Leviticus 25:1-7, and on it no pruning, sowing, or harvesting was performed; people ate what the land produced of its own accord.)

The purpose of the tithe of the third year was to help the Levite, the stranger, the fatherless, and the widow.  These were the poor and needy.  Note that just like the other tithes this tithe was also a tithe of agricultural produce and was eaten.

There is one last passage in the Old Testament which mentions tithing, which is Malachi 3.  We will come back to this passage later.  But for now we will turn our attention to the New Testament.

Tithing in the New Testament – the Scribes and Pharisees

Jesus, in addressing the hypocrisy of the Scribes and Pharisees, brought their own tithing to their attention.

Mat 23:23  “Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone.

Luk 11:42  “But woe to you Pharisees! For you tithe mint and rue and all manner of herbs, and pass by justice and the love of God. These you ought to have done, without leaving the others undone.

Note that Jesus did not say, “You pay tithe on your smallest monetary income”, but rather, “You pay tithe of mint and anise and cumin.”  That is because the Scribes and Pharisees tithed the Mosaic tithe, which as we have covered is a tithe only of agricultural produce.

Note also that the Old Covenant with its Levitical priesthood was extant and so the Scribes and Pharisees were obligated to tithe, which is why Jesus stated regarding their tithing, “These you ought to have done”.

The point is that Jesus was not commanding His followers to tithe, but rather pointing out the hypocrisy of the Scribes and Pharisees.

Tithing in the New Testament – Hebrews 7

In Hebrews chapter 7 the author explains how the Levitical priesthood has been superseded by the Melchizedek priesthood.  He uses tithing as the basis of his argument.  We now examine his argument.

Heb 7:1  For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham returning from the slaughter of the kings and blessed him,
Heb 7:2  to whom also Abraham gave a tenth part of all, first being translated “king of righteousness,” and then also king of Salem, meaning “king of peace,”
Heb 7:3  without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, remains a priest continually.

Melchizedek was in fact Jesus Christ (before He became flesh, being born of Mary).

Heb 7:4  Now consider how great this man was, to whom even the patriarch Abraham gave a tenth of the spoils.
Heb 7:5  And indeed those who are of the sons of Levi, who receive the priesthood, have a commandment to receive tithes from the people according to the law, that is, from their brethren, though they have come from the loins of Abraham;
Heb 7:6  but he whose genealogy is not derived from them received tithes from Abraham and blessed him who had the promises.
Heb 7:7  Now beyond all contradiction the lesser is blessed by the better.
Heb 7:8  Here mortal men receive tithes, but there he receives them, of whom it is witnessed that he lives.
Heb 7:9  Even Levi, who receives tithes, paid tithes through Abraham, so to speak,
Heb 7:10  for he was still in the loins of his father when Melchizedek met him.

The author of Hebrews uses Abraham’s tithe to Melchizedek to explain that the Melchizedek priesthood is superior to the Levitical priesthood.

Heb 7:11  Therefore, if perfection were through the Levitical priesthood (for under it the people received the law), what further need was there that another priest should rise according to the order of Melchizedek, and not be called according to the order of Aaron?
Heb 7:12  For the priesthood being changed, of necessity there is also a change of the law.

Since the priesthood changed (from Levitical to the order of Melchizedek), there must also be a change of the law concerning the priesthood.

Some churches teach that the “change of the law” (Hebrews 7:12) means that the tithes that went to the Levitical priesthood now go to the Melchizedek priesthood.  Furthermore, they argue that God’s ministers are representatives of that priesthood and thus should receive the tithes.  There is no Scriptural support for this teaching.  On the contrary, Hebrews 7 states something quite different.  Hebrews 7 goes on to state that the former commandment was annulled.

Heb 7:18  For on the one hand there is an annulling of the former commandment because of its weakness and unprofitableness,

What former commandment was annulled?  It could either mean all commandments relating to the Levitical priesthood, such as the sacrifices, ritual washings, including the tithe given to the Levites.  Or it could mean just the one commandment in particular that the author previously stated in Hebrews 7:5 – the commandment to receive tithes.

Heb 7:5  And indeed those who are of the sons of Levi, who receive the priesthood, have a commandment to receive tithes from the people according to the law, that is, from their brethren, though they have come from the loins of Abraham;

Whichever way the “annulling of the former commandment” is read, it is clear that the commandment to receive tithes from the people was annulled.  That is to say that the tithe given to the Levites (the first tithe) has been annulled.  This makes perfect sense as the Levitical priesthood no longer needs supporting as it no longer exists.  The annulment of the tithe for the Levites (the first tithe) does not affect the tithe to be eaten (the second tithe), nor the tithe of the third year for the poor (third tithe).  The second and third tithes continue to function independently.

Malachi 3

With the correct understanding of Hebrews 7, we are now in a position to turn to the passage in Malachi 3.  The first part of this chapter is a prophecy about the coming of the Messiah. It was partially fulfilled with Jesus Christ’s first coming, but it is also a prophecy about His second coming, when He will judge Judah, Jacob, and all nations.

Mal 3:1  “Behold, I send My messenger, And he will prepare the way before Me. And the Lord, whom you seek, Will suddenly come to His temple, Even the Messenger of the covenant, In whom you delight. Behold, He is coming,” Says the LORD of hosts.

Matthew quoted Malachi 3:1 when referring to John the Baptist. 

Mat 11:9  But what did you go out to see? A prophet? Yes, I say to you, and more than a prophet.
Mat 11:10  For this is he of whom it is written: ‘BEHOLD, I SEND MY MESSENGER BEFORE YOUR FACE, WHO WILL PREPARE YOUR WAY BEFORE YOU.’

Malachi 3:1 was fulfilled with Jesus Christ’s first coming.  The passage continues.

Mal 3:2  “But who can endure the day of His coming? And who can stand when He appears? For He is like a refiner’s fire And like launderers’ soap.
Mal 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.
Mal 3:4  “Then the offering of Judah and Jerusalem Will be pleasant to the LORD, As in the days of old, As in former years.
Mal 3:5  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.
Mal 3:6  “For I am the LORD, I do not change; Therefore you are not consumed, O sons of Jacob.

The verses above, Malachi 3:2-6, clearly refer to the time of the end.  This is a message for people living in the modern era, just before Jesus Christ’s second coming.  The passage continues.

Mal 3:7  Yet from the days of your fathers You have gone away from My ordinances And have not kept them. Return to Me, and I will return to you,” Says the LORD of hosts. “But you said, ‘In what way shall we return?’
Mal 3:8  “Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings.
Mal 3:9  You are cursed with a curse, For you have robbed Me, Even this whole nation.
Mal 3:10  Bring all the tithes into the storehouse, That there may be food in My house, And try Me now in this, “Says the LORD of hosts, “If I will not open for you the windows of heaven And pour out for you such blessing That there will not be room enough to receive it.
Mal 3:11  “And I will rebuke the devourer for your sakes, So that he will not destroy the fruit of your ground, Nor shall the vine fail to bear fruit for you in the field,” Says the LORD of hosts;
Mal 3:12  And all nations will call you blessed, For you will be a delightful land,” Says the LORD of hosts.

This passage, Malachi 3:7-12, is addressed to the nation of Judah, most likely during the time of Nehemiah (which was when the book of Malachi was written).  Nehemiah was sent by God to lead Judah to worship God after their return from captivity in Babylon.  Regardless of any uncertainty of what time it applied to in the past, we can be certain that this passage does not apply to the time of the end for several reasons.

First, verse 8 states that God had been robbed “in tithes and offerings”.  As we saw in Hebrews 7, the commandment to tithe to the Levites was annulled with the change of the Levitical priesthood to the Melchizedek priesthood, so this passage must apply to a time when there was a Levitical priesthood.  This excludes any end time application.

Second, verse 10 commands that the tithes to be brought “into the storehouse”.  As we read earlier in Nehemiah 10:38, what was brought to the storehouse was the tenth of the tithe given by the Levites.

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.

So this particular rebuke is directed at the Levites.  Again, this only fits a time when Levites were receiving tithes, not the time of the end.

Third, the tithes mentioned in this passage are all agricultural produce.  There is no mention of money.  Likewise, the blessings for obedience (verses 10-11) are all agricultural: bountiful harvests and protection from pests.  There is no mention of financial blessings.  These are blessings relating to the Mosaic tithe. Nothing in the passage points to financial income or end time conditions.

Taken together, these details show that Malachi 3:7–12 is tied directly to the Levitical priesthood and the agricultural economy.  It does not fit with the time of the end.

Some churches use Malachi 3:8-11 to teach that if you don’t pay monetary tithes you are cursed and robbing God; but if you do pay monetary tithes you will be blessed.  But as we have seen, this is a completely wrong understanding.  Not only that, although it may be well intentioned, it is oppressive, pressuring people to give money through the threat of being cursed.

How the New Testament Church was funded

The New Testament Church was not funded through tithes.  Tithing is never mentioned as a means of supporting the Church – however, gifts and offerings are.  The apostles taught cheerful and generous giving motivated by love.  Some passages which cover this are, 1 Corinthians 9:6-14, 1 Corinthians 16:1–3, 2 Corinthians chapters 8 and 9, 2 Corinthians 11:8–9, and Philippians 4:14–18.

How the Feast of Tabernacles is funded

God commanded ancient Israel to keep a second tithe of their agricultural produce to eat at the Feast of Tabernacles.  As an agrarian society most families would have had a smallholding from which they produced most of their food.  They probably also had a trade, such as stonemason, carpenter, or tentmaker.  But it was the agricultural produce that they tithed – not income from their trade.  The tithes were not onerous.  If they were a bit short of food one year because of tithing, they could easily grow more food the next year.

A tenth of the food produced in one year would be about 40 days-worth of food.  This was set aside to be eaten over about 10 days of the Feast.  In other words, during the Feast they would have about four times as much food as normal.  This was ample for feasting.

How does this second tithe apply today?  Following the principle of what ancient Israel did, we can set aside a tenth of what we spend on food in a year and use that for the Feast.  This will provide ample funds for enjoying fine food at the Feast.

Tithe of the third year

The tithe of the third year was used to provide food for the poor.  In countries where there is government assistance for the poor, the government is fulfilling the spirit of the law concerning this tithe.  In countries where there is no or very little government assistance for the poor, then the tithe of the third year can be used to help the poor.  The modern application is every third year to give a tenth of what one spends on food in a year.

Summary

It is clear that both Abraham and Jacob were familiar with the idea of tithing.  However, it is also clear that what they practiced was not Mosaic tithing.

Tithing later became part of the Mosaic Law.  However, the tithe in the Mosaic Law was only on agricultural produce, not income.

There are three tithes mentioned in the Mosaic Law.  The first tithe was given to the Levites to support them as they had no inheritance (no land to farm).  The second tithe was eaten at the Feasts as part of worshipping God.  The third tithe (every third year) was given to support the poor.

There is no record of Jesus Christ teaching His disciples to tithe.  Rather, He commended the Scribes and Pharisees for keeping the Mosaic tithe but chastised them for their hypocrisy.

Hebrews 7 explains that Jesus Christ’s death and resurrection ended the Levitical priesthood and has been replaced with the priesthood of Melchizedek (that is Jesus Christ) with Jesus Christ as our High Priest.  The change in priesthood necessitated a change in the law concerning the priesthood.  This resulted in “the annulling of the commandment” – the only commandment specifically cited is that of the Levites receiving tithes from the people.  Thus the first tithe is gone!  But the second tithe (used to keep the Feasts) and the third tithe (to help the poor) still exist.

Parts of Malachi 3 do refer to the time of the end.  However, the passage Malachi 3:7-12, which contains God’s rebuke of the nation failing to tithe, likening it to stealing from God, does not refer to the time of the end.

God’s Church today should be funded by gifts and offerings – not tithes.

The second tithe is still applicable today for keeping God’s Feasts.  The third tithe is also applicable in those countries where there is no government assistance for the poor.  Following the principle of what ancient Israel did, these tithes are a tenth of what we spend on food in a year.

Conclusion

Should you tithe?

Yes, but only the second and third tithes are still applicable, and they are a tenth of what we spend on food in a year.

The first tithe has been annulled.  It has been replaced by gifts and offerings for the funding of God’s Church.