Tithe to Church and State

We want God to bless us so that our needs and wants are met…both now in these physical lives and forever.  But many people who trust in Jesus for salvation aren’t prospering.  Some barely get by from week to week.

There’s a Biblical financial principle we can follow which results in blessings and adequate provision.  It’s the tithing or giving principle.  The word tithe comes down to us from the Old English term for tenth.  According to scripture, the tithing concept involves more than giving money to a church denomination…it also involves government (govt)!

Abraham lived around 2000 BC.  It is thought that primitive nomads in ancient Canáan had no regular taxation system.  Presents were voluntarily given to the more powerful in exchange for protection.  Itinerant merchants paid tolls on goods.  Ge.14:18-20 “Melchisedek king of Salem was priest of God Most High.”  Abrám gave a tenth or tithe of war spoils (He.7:4) to the Priest/King Melchisedek…a greater Protector than Abram!  There was no clear separation of church and state indicated in the order of Melchisedek!  This occasion set the precedent for Biblical tithing.

The apostle Paul wrote, Ro.4:16 “Abraham who is the father of us all”.  The gentile/non-Jew Abraham is our father too, in a spiritual sense.  Ga.3:7 “Those who are of faith are the sons of Abraham.”

Ge.28:20-22 Abraham’s grandson Jacob would tithe all (not just on spoils).  He said, “Of all that You give me, I will surely give a tenth to Thee”.  These Genesis passages are very significant; they reflect a tithing to God practiced prior to the Old Covenant Law of Moses!  Tithing wasn’t only Levitical.

Anciently Jacob/Israel’s sons grew into a nation.  Ex.19:5-6 Septúagint regarding it, if obedient, “You shall be to Me a royal priesthood and a holy nation”.  (v.22-24 anciently family heads served as priests, prior to the Levitical priesthood.)  Ex.24:4-5 priests perform religious mediation & acts of worship.

Ex.28:1 the Levite Aaron and his sons were then specifically appointed by God as priests in ancient Israel.  Nu.3:5-13 the other Levites, not of Aaron’s clan, assisted the priests.  De.18:1-2 the Levites’ inheritance was…the Lord YHVH!  Le.27:30-32 the Lord’s portion was the inheritance of the priests & Levites in Israel.

Le.25:23 the Land belonged to God, not to men.  Israelites were Land lessees or renters, not owners.  God’s ownership fee was the tithes paid by Israelites.  Tithes were given to the Levites, who had no land inheritance (unlike the other tribes of Israel).  Nu.35:6-8 Levites served in various capacities from 48 cities in the Land (of Canaan).

De.12:17-19, 14:22-29 ancient Israel’s two tithes (or possibly three at times) were paid on the increase of crops and livestock (not on capital).

It is thought the 1st tithe/10% was shared by both the tithe-payer and Levites at the central location of the pilgrim feasts…perhaps 5–6% was for the tithe-payer’s food at the sanctuary environs and his travel, and 4–5% for Levites.

De.14:28-29, 26:12 Septuagint/LXX Tithe-payers gave a 2nd tithe (10% of the remaining net increase/income) to Levites and the disadvantaged (widows, orphans, etc.) in towns every 3rd year, or possibly in years #2 and #6 of each 7-year land cycle.  (There may not have been a tithe on produce for the 7th year Land sabbath when the Land wasn’t sown, Le.25:4-6.)

{Sidelight: Unlike the LXX De.26:12, the apocryphal Tobit 1:7-8 indicates there were 3 tithes: The 1st was paid by land lessees/renters to Levites. (This would result in a higher tax rate overall, cf. 1Sm.8:15-17).  A 2nd tithe was spent by the land lessees attending the three pilgrim feasts at the central sanctuary.  A 3rd tithe was paid to Levites in towns in some years for distribution to the disadvantaged & guests.  It may be that a 2 or 3 tithe system was customarily practiced during different periods of Israel’s history.}

1Ch.15:16, 23:3-5, 19, 26:31-32 show the Levites were the civil service tribe too.  They were musicians, guards, judges, theocracy govt officials & administrators, craftsmen, herdsmen (Nu.35:2-3), educators (De.33:8, 10).  Lk.5:27 the Levite (Matthew) collected customs, likely as a govt official.  Most of the peoples’ tithe/tax supported civil authorities…not the priests!  Moses the Levite had been the Lord’s govt leader and priest/mediator, Ps.99:6 & Ga.3:19.  (God had ordained human govt/justice in Ge.9:6.)

Nu.18:25-28 out of the tithes received from the Land lessees, the Levites/govt then paid a tenth to the Aaronites/priestsThe priests didn’t tithe…the buck stopped at the priests.  De.14:28 of the (2nd) tithe periodically received in towns, the Levites also distributed 1/10 of that 2nd tenth to priests, bringing it (with firstfruits & firstlings) to the sanctuary storehouse as provision for priests serving in their courses throughout the year (Ne.10:34-39 & 2Ch.31:9-12, 19).  It seems Mal.2:8, 3:3, 6, 8-10 was addressed primarily to the Levites who should have been paying 1/10 of 1/10 to the priestly descendants of Aaron; and perhaps Malachi addressed secondarily the Land lessees who were lax in their tithing obligations.

So the tithe/tax recipients in ancient Israel were first the govt and then the priests…state and church.  Again, the priests were the Aaronide clan among the Levites/govt.  The ancient Kingdom religious leaders, the priests, received only 1/10 of 1/10…that is…1% (plus offerings, etc.)!

Again, only Land lessees were required to tithe to the Levites.

Did women tithe?  Nu.27:8 produce on land inherited by a daughter (because she had no brother to inherit) may have been tithed.  Also, any crops grown in the field purchased by the good wife of Pr.31:16.

Most servants didn’t pay tithes; but did give offerings and paid the other required taxes.

Some of the poor received tithes as part of God’s welfare system (De.26:12).

It doesn’t appear that wild game, fish caught in the seas, or wages earned by laborers were tithed in ancient Israel.

Yet previously, Abraham was rich in silver & gold (Ge.13:2), and Jacob was exceedingly prosperous (Ge.30:43)…those two semi-nomad herdsmen traveling the trade routes tithed!  (Upon all increase?)

Nu.31:25-47 also in Israel there was a tax on war spoils: 0.2% was paid by Israelite warriors to priests, 2.0% was paid by non-warriors to Levites…again a 1 to 10 ratio.  God is orderly!

Ex.30:12-16, Ne.10:32-33 a flat head tax paid by men of military age (as a form of atonement) helped support the tabernacle.  Of this, the rich didn’t pay more and the poor didn’t pay less…as Christ’s atoning sacrifice now applies equally to all income classes.  This tax later became the temple tax.  Mt.17:24-27 although Jesus is the Son of the Kingdom, this poll tax amount (which was enough for both He and Peter) miraculously appeared in a fish on this occasion!

Summing it up, the average annual levy for Land lessees in ancient Israel was perhaps 10% of their net income.  This consisted of: the 4–5% portion of 1st tithe they shared with civil Levites at pilgrim feasts, the approximately 3% given to Levites in towns (annualizing the 10% given every 3rd year), and the 2+% in the form of temple tax, firstfruits, firstlings, offerings, etc.

Some Bible historians think the 2nd tithe (De.26:12 LXX) was spent by land lessees at pilgrim feasts in years #1, 2, 4, 5 of each 7-year cycle…and the same tithe was given to the poor in towns in years #3 and #6.  However, verses such as De.16:5, 16, Nu.9:13-14, Lk.2:41 indicate pilgrim feasts were to be attended (at one location) every year, not skipping years #3 and #6.

Now…the New Covenant is unlike the Old Covenant given to ancient Israel.  Israel failed to obey God.  He.7:1-18 gentiles don’t tithe to LevitesJesus is the high priest in the order of Melchisedek. (see the topic “Melchisedek Order Priesthood”.)  Again, the semi-nomad gentile Abram/Abraham, the father of the faithful, gave a tenth to Melchisedek prior to Moses.  And Melchisedek/Jesus lives on, He.7:8!

Where is Jesus Christ manifesting Himself or doing His work?  Col.1:27 “Christ in you.”  To what do all Christians belong?  According to 1Pe.2:5, 9, 4:16now the Christian church is God’s royal priesthood.  Christians are to perform spiritual acts using God-given gifts.  Ro.12:1 presenting ourselves as living sacrifices is our service of worship.  2Ch.31:2 Levites (who received & paid tithes) praised.  He.13:15-16 the New Testament (NT) royal priesthood gives sacrifices of praise, doing good, sharing.

Paul wrote in Ep.1:11, “We too have obtained an inheritance”. (also Ro.8:17.)  Ga.3:18 & Ac.7:2-5 so did nomadic Abraham (a tither) await his promised inheritance.  The Lord is the inheritance of both the Levites and the New Covenant royal priesthood!

Let’s see who all comprises the NT royal priesthood: 1Ti.5:17-18 “Let the elders who preside well be worthy of double honor, especially those who work hard at preaching and teaching.”  Preaching & teaching elders are part of it.  “Honor” can be financial, e.g. Mk.7:9-11 & Ge.13:2.  Also in Ex.20:12 & De.5:16, honor (“your father and mother”) is the same Hebrew term used in Ge.13:2 where Abram was very honored or rich!

1Ti.5:3 widows are part of it too.  1Jn.3:17, Ja.2:15-16 needy saints receive ‘2nd tithe’ type funds.  Ro.16:1-2 females and deacons too act as living sacrifices in the royal priesthood.  2Co.8:4 also saints in distress.  Ro.15:26 contributions & gifts for poor saints.

Christian tithing/giving is to both the royal priesthood and the state/nation in which we reside.  However, there are no verses in the canon of scripture which say laymen ever paid a tithe solely for religious authorities/priests or to a church!  That may be a shocking realization!  Not 10% to the church.

Christians today pay taxes to non-theocratic governments, not to Levitical civil leaders.  Our govts then provide benefits, welfare programs, entitlements, etc. for citizens.  Included among these recipients are Christian citizens who receive disability checks, unemployment benefits, tax credits, etc.!  But in many non-theocratic modern nations, the tax/tithe paid to the state isn’t shared with the church…unlike scriptural examples we’ve referenced!  1Pe.2:17 Peter said to honor all, the king or state too, but to especially love our brothers & sisters in the royal priesthood, the household of faith (Ga.6:10).

So over and above our ‘tithe’ obligations to our govts, so to speak…Christians give to other Christians, the church, and to good causes.  After we’ve paid our various taxes or received our tax refund in the spring, we might ask ourselves whether we’d given/tithed close to 10% (as a rule of thumb) to a combination of the govt and other Christians/the royal priesthood.  (It’s nearly impossible to gauge what percentage of our tithe/tax dollars are given by the govt in turn to Christians in the form of benefit checks, welfare programs, etc.)  Yet govt funding/entitlements don’t spread the gospel sufficiently.

1Co.9:13-14 Christians give to Christian evangelists too in the order of Melchisedek.  Paul compared this by analogy to the Aaronide priests being given food or paid in the old Levitical order.  Ga.6:6 also sharing good things with Christian teachers is reminiscent of Israel sharing good with their Levitical educators and others in their towns (e.g. De.26:11-12).

How is the giver benefited?  It’s been said, ‘The success of your financial future is directly related to obeying God’s principles of giving/tithing’.  Pr.3:9-10 barns will be filled with plenty.  Is.48:17 God teaches us to prosper.  De.28:11-12 and so-called ‘spiritual Israel’ is also blessed.  De.8:18 even the power & health to make wealth comes from God!  Ps.112:1-3 children of the righteous will be blessed.  Pr.28:27 there’s no lack for those helping the poor (again, De.26:12).

Pp.4:15-19 “And my God shall provide all your needs according to His riches.”  A word of caution: Riches shouldn’t be our goal or trust.  1Ti.6:7-10 “The love of money is a root of evil.”  Money in and of itself isn’t wrong…loving money is.  (see the series, “Money”.)  Rather, trust in God, 1Ti.6:17 “Who richly supplies us with all things to enjoy”.  Job.36:10-11 repentance and obedience brings prosperity.  Pr.13:18 but neglecting the Lord’s instructions/discipline can result in poverty.

Those Jewish leaders in Mt.23:23 should’ve tithed their garden spices (a form of ‘crop’ produce) to Levites.  The Levites should’ve then paid the priests.  We should pay/tithe (just) taxes and give!  Jesus said in Lk.20:25, to first “render to Caesar things that are Caesar’s, and to God the things that are God’s”.  Jesus too affirms paying state and church.  (And many give to God on net ‘after-tax’ income.)

So we’ve read that tithe/tax to state and church was: for gentiles with king/priest Melchisedek…in God’s theocracy of ancient Israel with Levites/priests…seen in Jesus’ words during the Roman Empire.  But most govts today aren’t paying benefits to the church, which could then be used by churches collectively to pay their operating expenses and spread the gospel.  Yet Biblical tithing was to church and state both.

We can release God’s abundant blessing on our lives by following these Biblical financial principles.  Metaphorically it’s a spiritual matter of sowing seed through givingand then reaping the harvest of blessing from God!  We usually eat fruit, not seeds!  Sow seed into the lives of others, and we’ll reap abundant benefits!  Lk.6:38 Give, and it will also be given unto us…it’s a command and a promise!  Ac.20:35 “It is more blessed to give than to receive.”  Givers in general are blessed.

If you’re not already following this principle, we can begin now.  The initial checks of giving/tithing may be hard to write, especially if you’re in debt.  But we can determine to follow the Lord in this matter!  Mal.3:10 “Prove Me now in this’, says the Lord of hosts.”  Let’s not be stingy…God is faithful!  The blessings will come accordingly.

God has a plan for our financial success, but we must cooperate to bring it to pass.  Let’s not eat our seed!  Sow, and expect a harvest in return!  Paul wrote in Ga.6:7, “Whatever a man sows, he will also reap”.  We reap what we sow.  Also 2Co.9:6-11 “He who sows sparingly shall also reap sparingly; and he who sows bountifully shall also reap bountifully.”  Sow in faith, and reap bountifully, as Paul said.

God is true to His Word.  Some famous people gave more & more, and blessings overflowed to them!  e.g. William Colgate (Colgate-Palmolive), James Kraft (Kraft foods), H.J. Heinz (ketchup) started out giving 10%…and then more.  Some have felt led to give large amounts of money to a personal ministry.  (Mk.12:41-44 this widow’s mite was all her money!)  May the Lord guide us in regards to whom we tithe/give (after we pay “Caesar”/govt).  We too can be financial successes through God’s blessings!

Re.1:6 Jesus has “Made us to be a kingdom of priests to His God and Father”.  Believers are the priests in the royal priesthood of the Lord.  We’re so blessed!