TO TITHE

OR
NOT TO TITHE?
LET US ASK THE RIGHT QUESTIONS

Twelve questions related to tithing, offering and money

within the Church answered in the light of the Bible

Free book. Cannot be sold as it is written:

Freely you have received, freely give.
(Matthew 10: 8)

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 Firstly published in Great Britain in 2017

You are free to reproduce and/or publish this

book on your website, social network, or blog
as long as:
 It is reproduced in its entirety (no altera-
tions are allowed).
 You mention the source including a link to
our website.
 It is given freely (commercial uses are not
allowed).

All Scripture quotations, unless otherwise indicated,

are from the New King James Version.
Copyright (c) 1982 by Thomas Nelson, Inc.
Used by Permission. All rights reserved.

Author: Nirina Caramla

www.thedokimos.org

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 CONTENTS
INTRODUCTION p5

1. Where is the first mention of the tithe in the Scrip-

tures? p7

2. Was tithing a regular practice of the patriarchs? p9

3. When did God establish tithing as a law? How many

kinds of tithes did the Israelites give? How often did they
pay the tithes? p 11

4. To whom was addressed the verse of Malachi 3:10

usually quoted to encourage Christians to pay the tithe?
p 16

5. Did Jesus Christ teach the practice of tithing to his

disciples and the Church? p 19
6. From the law to the grace, what did change? p 22

7. How did the “pastoral priesthood” emerge? p 29

8. How are disciples encouraged to give in the New Cov-

enant? p 33

9. If Christians do not pay the tithe, how will pastors and

other ministries of God live? p 36
10. Does God take pleasure in what belongs to Caesar?
p 39
11. If Jesus came to proclaim the good news to the poor,
why did he not abolish poverty? p 45

12. Wealth or poverty: What can we expect in Christ?

p 50

CONCLUSION p 53

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 INTRODUCTION
Money, as a tool to access all kinds of lusts, un-
leashes passions, divides, destroys and in some cas-
es, leads to death. There are countless tragedies
related to money: suicide following a bankruptcy,
murder of a relative for inheritance, homicide dur-
ing a robbery gone wrong etc.

When we are born again in Christ, we hope that

things will be different, but testimonies collected
from victims of manipulation, “racketeering”, or
despoliation in organisations masquerading as the
Church of Christ are too many. Fortunately, this is
not the case everywhere although it is still im-
portant for everyone to ask the right questions.
How to donate to the Church of Christ? To whom?
What does the Lord require of us? For many peo-
ple, the answer is straight from the verse of Mala-
chi 3:10: "Bring all the tithes into the storehouse.”

Pressures from pastors, threats of being cursed,

hopes of blessings in return, testimonies of people
demonstrating how tithing revolutionised their fi-
nances, traditions too ingrained to be questioned,
and the desire to obey and please God: these are
some of the reasons driving thousands of believers
to tithe. In addition to different types of offerings,
many Christians regularly gives one-tenth of all
their income, ignoring what the Bible really teaches
about tithing.

4
Is tithing biblical? Yes, as it appears in various pas-
sages of the Bible. However, many factors must be
taken into account to understand what should be
the position of Jesus’ disciples in the New Cove-
nant in regards to this practice. Although sincerity
is a good thing, truth and obedience to the Word of
God must prevail. Let us take the time to ask the
right questions and find the answers in the Scrip-
tures to understand the mind of God on tithes, of-
ferings and money.

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 WHERE IS THE FIRST
MENTION OF THE TITHE
IN THE SCRIPTURES?

6
The first mention of tithing can be found in Genesis
14: 17-20: “And the king of Sodom went out to meet
him at the Valley of Shaveh (that is, the King’s Val-
ley), after his return from the defeat of Chedorla-
omer and the kings who were with him. Then Mel-
chizedek king of Salem brought out bread and
wine; he was the priest of God Most High. And he
blessed him and said:“Blessed be Abram of God
Most High, Possessor of heaven and earth; And
blessed be God Most High, Who has delivered your
enemies into your hand.” And he gave him a tithe
of all.”
In this passage, Abram had just won a battle against
Chedorlaomer and the kings that were with him. He
went into this fight to rescue his nephew Lot, who
had been taken captive (Genesis 14:1-2). After this
victory, Abram met Melchizedek and gave him a
tenth of the property he had won in battle. In this
act, four main facts should be noted:
1. Abram gave this tithe willingly and not fol-
lowing an explicit request of Melchizedek.
2. Abram tithed goods he had obtained after the
fight that he had just lead. It did not include
his personal belongings.
3. Abram gave the tithe to Melchizedek, who is
an image of Christ according to Hebrews 7.
4. Abram did not repeat this action. He tithed
only at this specific opportunity.
Therefore these are the conditions
that anyone who wants to tithe as Abram must fol-
low.

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WAS TITHING A REGULAR
PRACTICE OF THE
PATRIARCHS?

8
As we saw earlier, Abram tithed only once in the
175 years of his life on earth. Concerning Isaac,
Scriptures do not mention a story in which he
would have given any tithe.
The second mention of tithing in the Bible is found
in Genesis 28. In this passage, Jacob was fleeing
his father’s house because of his brother Esau, who
wanted to kill him. On the night of his departure,
Jacob received a dream in which God told him that
He would always be with him; that He would give
him a countless offspring; and that He would bring
him back to the country he was fleeing. When he
awoke, Jacob made this promise to God:
“If God will be with me, and keep me in this way
that I am going and give me bread to eat and cloth-
ing to put on, so that I come back to my father’s
house in peace, then the Lord shall be my God. 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.” (Genesis 28:20-22)

When Jacob left Laban's house to return to his fa-

ther’s land, we can assume he had not fulfilled his
promise. Indeed, there is no mention in the Scrip-
tures and even if he had, it would have been twenty
years after his initial vow. The story of the lives of
the patriarchs clearly shows that tithing was not a
regular practice for them. Indeed, Abraham did not
recommend it specifically to his offspring as he did
for the practice of circumcision.

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 WHEN DID GOD
ESTABLISH TITHING
AS A LAW?
HOW MANY KINDS OF
TITHES DID THE
ISRAELITES GIVE?
HOW OFTEN DID THEY
PAY THE TITHES?

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Moses received from God the laws which governed
the people of Israel. Among these laws, God gave
specific orders concerning tithes. These recommen-
dations are developed in Deuteronomy 14: 22-29
and Numbers 18: 20-31. According to these pas-
sages, we can distinguish different kinds of tithes:
 The annual tithe for the pilgrimages to Jeru-
salem:
“You shall truly tithe all the increase of your grain
that the field produces year by year. 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. 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,
then you shall exchange it for money, take the mon-
ey in your hand, and go to the place which the Lord
your God chooses. 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 house-
hold.” Deuteronomy 14:22-26
According to the Mosaic Law, the Israelites were
required to go to Jerusalem every year and bring
the first tenth of the produce of their fields and the
new wine and oil, and the firstborn of their live-
stock. This tithe was to be eaten by the person and
his household before the Lord.

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 The tithe to the Levite, the stranger, the fa-
therless and the widow
“You shall not forsake the Levite, who is within
your gates, for he has no part nor inheritance with
you. 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. And the Levite, because he
has no portion or inheritance with you, and the
stranger and the fatherless and the widow who are
within your gates, may come and eat and be satis-
fied, that the Lord your God may bless you in all
the work of your hand which you
do.” Deuteronomy 14:27-29
God told the people of Israel to give a tenth of their
production to the Levite, the stranger, the fatherless
and the widow. This tithe - due every three years,
at the end of the year - was to be laid down at the
gates so that beneficiaries may collect it there.
 The tithe to the Levite
“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 tabernac-
le of meeting. Hereafter the children of Israel shall
not come near the tabernacle of meeting, lest they
bear sin and die. 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 chil-
dren of Israel they shall have no inheritance. 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.’” Numbers 18: 21-24
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In this passage, the Lord told the Levites that they
would have no inheritance in the Promised Land,
but God himself would be their inheritance and pos-
session. So He gave them the tithes of the children
of Israel as a "salary" for the service they were do-
ing in the tabernacle of meeting.
 The tithe of the tithe:
Then the Lord spoke to Moses, saying, “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. 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.
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. Of all
your gifts you shall offer up every heave offering
due to the Lord, from all the best of them, the conse-
crated part of them.’ 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 pro-
duce of the threshing floor and as the produce of the
winepress. You may eat it in any place, you and
your households, for it is your reward for your work
in the tabernacle of meeting. Numbers 18: 25-31
When the Levites received tithes from the children
of Israel, they had to take off a tenth of it and bring
that portion to the priest, which is commonly called
the tithe of the tithes. In Nehemiah 10: 38, we are
informed that this particular tithe was to be brought
into the house of God, specifically in the chambers
of the storehouse.

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Through these explanations, we can notice that the
tithes that God had commanded to Israel consisted
of proceeds from the land and not money. Further-
more, the combination of the different kinds of
tithes represented more than 10% of annual in-
come. Tithes paid by Israel back then are thus very
different from those paid nowadays in churches.

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 TO WHOM WAS
ADDRESSED THE VERSE
OF MALACHI 3:10
USUALLY QUOTED TO
ENCOURAGE CHRISTIANS
TO PAY THE TITHE?

15
“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 re-
ceive it.” Malachi 3:10.
Tithes discussed in this passage relate to the tithe of
the tithes which according to the Law of Moses
were the only tithes to be brought into the store-
house (see details in the previous question). Thus,
this verse is addressed particularly to the Levites,
not to all the people.
If we study the book of Malachi and its context
more deeply, we can understand that the priests
were acting badly before God, saying to the peo-
ple: "The table of the LORD is contempti-
ble!" (Malachi 1: 7). So, blind, lame and sick ani-
mals were given as an offering to God, and the Le-
vites, as well as the people, were not faithful to the
practice of tithing, which had brought a curse upon
all Israel (Malachi 3: 9). In Malachi 3: 10, the Lord
simply invited the priests - called to be models in
word and action to the people - to be faithful in the
payment of the tithe, so that He will open the win-
dows of heaven and bless them.
Can this verse of Malachi 3: 10 be applied to
believers in the New Covenant?
Absolutely not! The book of Malachi is about the
strict application of the Law of Moses (Malachi 4:
4). We are no longer under the Old Cove-
nant, but we are now living under the New Cove-
nant, in the time of grace that began with the com-
ing of Jesus Christ in flesh (John 1: 17).

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Whoever decides to follow a single precept of the
law of Moses incurs serious problems, as the Lord
said through Paul: “For as many as are of the
works of the law are under the curse; for it is writ-
ten, “Cursed is everyone who does not continue in
all things which are written in the book of the law,
to do them” Galatians 3: 10.

Therefore, when a preacher uses the verse of Mala-

chi 3: 10 to urge Christians to give a tenth of their
income, he is wrong and misleading people. More-
over, under the New Covenant, all followers of Je-
sus are called to be the temple/house of God (1 Co-
rinthians 3: 16) and the priests of the Most
High God (1 Peter 2: 5). So it is out of the question
to bring tithes to any pastor in a building inaccu-
rately called "house of God."

In addition, blessing cannot be conditioned by

money given to a religious organisation. Under the
New Covenant, we are firstly blessed by the love
shown through the work of the Cross. It is for this
purpose that Paul said in Ephesians 1: 3 that "God
blessed us with all spiritual blessings in the heav-
enly places in Christ". Also, what additional bless-
ing could someone hope for when he realises his
position in the Kingdom of God, namely, "seated
in heavenly places in Christ" (Ephesians 2: 6)?

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DID JESUS CHRIST TEACH
THE PRACTICE OF TITHING
TO HIS DISCIPLES AND
THE CHURCH?

18
Jesus mentioned the word "tithe" twice in the nar-
rative of the Gospel. What was He trying to com-
municate in these specific passages?
“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 un-
done.” Matthew 23: 23
In this verse, Jesus was speaking to the scribes and
Pharisees and called them hypocrites because they
paid tithes, but neglected “the weightier matters of
the law.” In fact, He clearly stated that the practice
of tithing was not the most important part of the
law. He invited them to practice first “justice, mer-
cy and faith” because without those things, it is
impossible to please God (Matthew 6: 33; Matthew
9: 13 and Hebrews 11: 6).
The Pharisees were particularly zealous for the tra-
ditions of their fathers and were among the most
religious Jews. The word “Pharisee” means
“separated.” They called themselves “separated”
because they stood away from the things and the
people they considered impure. These “set apart”
men taught that righteousness was obtained by the
strict application of the law, as illustrated in the
following passage:
Also He spoke this parable to some who trusted in
themselves that they were righteous and despised
others: “Two men went up to the temple to pray,
one a Pharisee and the other a tax collector. The
Pharisee stood and prayed thus with himself, ‘God,
I thank You that I am not like other men—
extortioners, unjust, adulterers, or even as this tax

19
collector. I fast twice a week; I give tithes of all
that I possess.’ And the tax collector, standing afar
of , would not so much as raise his eyes to heaven,
but beat his breast, saying, ‘God, be merciful to me
a sinner!’ I tell you, this man went down to his
house justified rather than the other; for everyone
who exalts himself will be humbled, and he who
humbles himself will be exalted.” Luke 18: 9-14
Through this story, Jesus described the attitude of
heart of two men, - a Pharisee and a tax collector, -
who went to the Temple to pray. The Pharisee ex-
alted his righteousness and considered himself
faithful to God’s law because he was not commit-
ting the tax collector’s sins, regularly fasted, and
gave a tenth of all his possessions. The tax collec-
tor, on the other hand, humbly admitted to being a
sinner before God and implored His mercy. In the
end, the repentant tax collector was justified rather
than the arrogant Pharisee.
The central teaching of this parable is that there is
no justification for the strict observation of the
Law. Indeed, God takes more pleasure in humility
and brokenness (Psalm 51: 19). Jesus did talk
about tithing as shown in these passages, but these
verses cannot be quoted in our day to encourage
Christians to tithe because it was not His intention-
al message. Although Jesus did not condemn tith-
ing here, we must understand that when He spoke
in Matthew 23: 23 and Luke 11: 42 - which tells
the same story - Jesus was still under the Old Cove-
nant as the New Covenant began with His death
and resurrection.

20
FROM THE LAW TO THE
GRACE, WHAT DID
CHANGE?

21
For many Bible readers, it is difficult to understand
the difference between the law and the grace. First
of all, it is important to remember that both partici-
pate in the same plan of humanity’s redemption.
The law was a shadow of things to come
(Colossians 2: 17; Hebrews 10: 1) and the tutor
that brought us to Christ (Galatians 3: 24). And
Grace came with Christ, the Lamb of God who was
slain before the foundation of the world (1 Peter 1:
19-20).
The law, given by Moses, prescribed animal sacri-
fices for the forgiveness of sins. Indeed, “without
shedding of blood there is no remission” according
to Hebrews 9: 22. However, "in those sacrifices
there is a reminder of sins every year." (Hebrews
10). Christ thus came on earth to offer a pure
blood, in order to take away the sin of the world;
his sacrificial love ended the ceremonial laws insti-
tuted under Moses. He then established a new cov-
enant in which we would no longer need the annual
sacrifice for the remission of sins. Indeed, by one
sacrifice, that of his body, Jesus led the saints to
perfection.
Therefore, when He came into the world, He said:
“Sacrifice and offering You did not desire, But a
body You have prepared for Me. In burnt offerings
and sacrifices for sin, You had no pleasure. Then I
said, ‘Behold, I have come—In the volume of the
book it is written of Me—To do Your will, O God.’
” Previously saying, “Sacrifice and offering, burnt
offerings, and offerings for sin You did not desire,
nor had pleasure in them” (which are offered ac-
cording to the law), then He said, “Behold, I have
come to do Your will, O God.” He takes away the
first that He may establish the second. By that will

22
we have been sanctified through the offering of the
body of Jesus Christ once and for all. And every
priest stands ministering daily and repeatedly of-
fering the same sacrifices, which can never take
away sins. But this Man, after He had offered one
sacrifice for sins forever, sat down at the right
hand of God, from that time waiting till His ene-
mies are made His footstool. For by one offering
He has perfected forever those who are being
sanctified. But the Holy Spirit also witnesses to us;
for after He had said before, “This is the covenant
that I will make with them after those days, says the
Lord: I will put My laws into their hearts, and in
their minds I will write them,” then He adds,
“Their sins and their lawless deeds I will remem-
ber no more.” Now where there is remission of
these, there is no longer an offering for sin.
Therefore, brethren, having boldness to enter the
Holiest by the blood of Jesus, by a new and living
way which He consecrated for us, through the veil,
that is, His flesh, and having a High Priest over the
house of God, let us draw near with a true heart in
full assurance of faith, having our hearts sprinkled
from an evil conscience and our bodies washed
with pure water. Hebrew 10: 5-22

23
 Comparison between the New
and the Old Covenant

MOSES’ LAW GRACE

Old Covenant New Covenant

Beneficiar- All the nations

Israel
ies of the (John 3: 16)
covenant (Romans 9: 4)

Canal of Moses Jesus Christ

institution (John 1: 17) (John 1: 17)

Royal priesthood of
Levitical priest- all believers with
hood with Aaron Jesus Christ as High
as the first high Priest (Hebrews 7)
Priesthood
priest and his son and all his disciples
as priests as priests (1 Peter 2:
(Exodus 28: 1). 9 and Revelation 1:
6).

Priests (=all chil-

dren of God) are
heirs of God and
Tithes were paid
joint -heirs with
to priests for their
Christ (Romans 8:
service in the
Legacy and 17, Ephesians 1:
tabernacle.
payment of 11). No tithes are to
Their inheritance
priests be paid to ministers
was God Himself
who are requested
(Number 18: 20-
to live by faith
24)
(Romans 1: 17) and
settle for less
(1 Timothy 6: 8).

24
 Comparison between the New
and the Old Covenant

MOSES’ LAW GRACE

Old Covenant New Covenant

The tabernacle The born again dis-

(Exodus 26) and ciples are the temple
Habita-
then the temple of the Holy Spirit (1
tion of
built by Solomon Corinthians 3: 16
God
(1 Kings 6) and 6: 19)

At the very moment

when Jesus died on
the cross, the veil of
the temple that sepa-
The temple was
rated the Holy Place
divided into three
from the Most Holy
parts:
Place was torn. By
∙ The court where
offering his perfect
all had access.
blood as a sacrifice
∙The Holy place
for the sins of the
where only the
world, Jesus Christ
Access to sons of Aaron and
inaugurated a new
God's the priests had
route to the Most
presence access.
Holy place: a sym-
∙The Most Holy
bol of intimacy with
place, where the
God restored to all
high priest en-
men (Hebrews 16:
tered once a year.
26). Jesus Christ is
(Read Hebrews 9:
now the only way
1-7)
and mediator to God
the Father (John 14:
6 and 1 Timothy 2:
5).

25
 Comparison between the New
and the Old Covenant

MOSES’ LAW GRACE

Old Covenant New Covenant

Animal sacrifices Faith in the single

Condition repeated every sacrifice of Jesus
of for- year to cover sins Christ, the Lamb of
giveness of (Leviticus 16) God who takes
sins away the sin of the
world (John 1: 29)

The offering of our

The holocaust
Pleasing sanctified lives ac-
described in Le-
sacrifice to cording to Romans
viticus 1
God 12: 1-2

The Mosaic law The Holy Spirit is

Teaching was the tutor the teacher given to
means leading to Christ us by the Lord
(Galatians 3: 24). (John 14: 26).

On tablets of con-
On tablets of verted human
Place stone, symbol of hearts, symbol of
where the the unconverted new and regenerat-
law is en- heart (Exodus 24: ed born again spirit
graved 12 and Exodus (Ezekiel 36: 25-27
34: 4, 28) and Hebrews 10:
16)

26
From the law to the grace, the crucial change is
related to the priesthood. Indeed, the perfect sacri-
fice of Christ made obsolete the ceremonial law
containing all the requirements of Moses for wor-
ship. Now an elite group dedicated to operating the
sacrifices of animals, to pray and to proceed with
offerings for the people is no longer needed. Jesus
Christ is indeed the intercessor and the expiatory
victim for our sins (Hebrews 7: 25 and 1 John 2: 1-
2).
Paying tithes to the Levites is no longer relevant
today. Indeed, the Leviticus priesthood has been
replaced by the new priesthood in which Jesus
Christ is the High Priest, and all believers are
priests, sacrifices, and temples of God. Therefore,
saying that the lambda Christian must tithe his in-
come to “modern priests” – i.e. pastors, prophets,
bishops and men of God- is a heresy.
Jesus did not change the law regarding His
standards of holiness, justice and morality
(Matthew 5: 17-20, 48; Hebrews 10: 14; Mat-
thew 6: 33; Mark 12: 29-33 and Galatians 5: 14).
However, He accomplished once and for all the
sacrifice necessary for the forgiveness of our sins
and, through the sending of the Holy Spirit, He
enabled us to achieve its requirements.

27
HOW DID THE “PASTORAL
PRIESTHOOD” EMERGE?

28
The “pastoral or the man of God priesthood” that
can be observed in the majority of assemblies today
is a system funded and supported by the churchgo-
ers. As in many other religious movements, there is
a remunerated spiritual leader (usually the pastor),
a temple (the church building or other meeting
places) and rules related to sacrifices (including
tithing).
Although this structure was not adopted by the Ear-
ly Church, it can nowadays be found in most Chris-
tian denominations and assemblies, and we will
describe the elements that led to its development.
As mentioned above, we changed from the Leviti-
cal priesthood – where only one class of people had
access to the presence of God – to the universal
priesthood in which all born again believers are
priests. The sad reality is that many believers do
not know or understand their responsibility as
priests and thus despise this function by putting
themselves under the yoke of men.
There is nothing new under the sun. The people
of Israel was initially called to be “a kingdom of
priests and a holy nation” (Exodus 19: 6), but
the majority refused the presence and intimacy
with God (Exodus 20: 19). Moreover, they also
refused the direct authority of God by demand-
ing a king like the other nations (1 Samuel 8: 5--
8). Similarly, many of the New Covenant believ-
ers want a pastor or prophet who shall reign
over them, intercede on their behalf before God,
and communicate to them the thought of God
for their lives. This inclination of man to de-
sire a leader to rule over him is one of the ele-
ments that contributed to the development of
the “pastoral priesthood.”
29
However, it is not the only one. The “pastoral
priesthood” that is happening, even in so-called
Reformed churches, is also a legacy of the Catholic
Church. Indeed, Ignatius of Antioch (35-107) de-
veloped a doctrine exalting one bishop over the
other elders. According to Ignatius of Antioch, only
that bishop should have the responsibility of cele-
brating the Lord’s Supper, baptising, giving coun-
selling, disciplining church members, blessing mar-
riages and giving sermons. This model, also sup-
ported by Cyprian of Carthage (200-258), one of
the Fathers of the Catholic Church, spread during
the second century and prevailed everywhere in the
late third century.
Consequently, the hierarchical class of the clergy
gradually developed, which is in opposition to the
model of the early church managed by a group of
elders (Acts 13: 1-3). Despite the waves of Refor-
mation of the fifteenth century until now, this un-
biblical foundation of a single man at the head of
the local assembly remains strongly rooted in al-
most all Christian denominations. As a result, the
“pastoral” ministry, although mentioned only twice
in the New Covenant Scriptures, became a central
feature in modern churches. If the idea of one sin-
gle man running the Church was accepted and
deeply rooted in mindset from the third century, the
financial support of this system by the tithe devel-
oped much later.
Indeed, Cyprian of Carthage was the first to pre-
scribe the support of the clergy by the payment of
tithes, but that initial idea did not meet with much
success in the early centuries. Until the eighth cen-
tury, tithing was practiced as a voluntary offering.

30
In some nations, it became mandatory, and even
legal in the late tenth century, to support churches
that had close relations with the government. This
is no longer the case today, but the practice of tith-
ing is still widely used to pay “ministers of God.”
The “pastoral priesthood”, wherein a single sala-
ried pastor reigns at the head of the local church,
has no biblical foundation. Furthermore, this sys-
tem damages the free functioning of the Church as
only Jesus Christ deserves the place of King, Head
of the Church and Senior Pastor over any local
church (Psalms 23: 1; John 10: 11,16; Ephesians 5:
23; Colossians 1: 18).
In the light of these elements, tithing under the
New Covenant means supporting a priesthood that
God never established within his Church. Tithing
under the New Covenant also means renouncing to
one’s identity of priest, and depriving oneself of
the freedom for which Christ paid a great price on
the cross. Tithing under the New Covenant finally
means neglecting grace and disobeying the word of
God.

31
 HOW ARE DISCIPLES
ENCOURAGED TO GIVE IN
THE NEW COVENANT?

32
From the birth of the Church that unfolds in the
book of Acts, we can notice a great mobilisation of
believers who supported God's work financially,
but contrary to what He did in the Old Covenant,
God did not set specific laws relating to offer-
ings. Some recommendations have yet been is-
sued about donations within the church.
 Donations must be made in response to spe-
cific needs.
Nor was there anyone among them who lacked; for
all who were possessors of lands or houses sold
them, and brought the proceeds of the things that
were sold, and laid them at the apostles’ feet; and
they distributed to each as anyone had need. Acts
4: 34-35
And in these days prophets came from Jerusalem to
Antioch. Then one of them, named Agabus, stood
up and showed by the Spirit that there was going to
be a great famine throughout all the world, which
also happened in the days of Claudius Cae-
sar. Then the disciples, each according to his abil-
ity, determined to send relief to the brethren dwell-
ing in Judea. Acts 11: 27-29

 Donations should be made in secrecy and

humility.
Take heed that you do not do your charitable deeds
before men, to be seen by them. Otherwise you
have no reward from your Father in heav-
en. Therefore, when you do a charitable deed, do
not sound a trumpet before you as the hypocrites
do in the synagogues and in the streets, that they

33
may have glory from men. Assuredly, I say to you,
they have their reward. But when you do a charita-
ble deed, do not let your left hand know what your
right hand is doing, that your charitable deed may
be in secret; and your Father who sees in secret
will Himself reward you openly. Matthew 6: 1-4

 Donations must be made according to one’s

own means and not beyond.
And in this I give advice: It is to your advantage
not only to be doing what you began and were de-
siring to do a year ago; but now you also must
complete the doing of it; that as there was a readi-
ness to desire it, so there also may be a completion
out of what you have. For if there is first a willing
mind, it is accepted according to what one
has, and not according to what he does not have. 2
Corinthians 8: 10-12

 Donations should be made with joy and nei-

ther with regret nor under duress.
Each one must give as he has decided in his heart,
not reluctantly or under compulsion; for God loves
a cheerful giver. 2 Corinthians 9: 7 (ESV)

Under the New Covenant, giving money - even to

support noble and important causes - is not a man-
datory law, but it is rather the expression of the
love of God poured into the heart of the believer by
the Holy Spirit (Romans 5: 5).
The only thing that the disciple is encouraged to
give is his body, as mentioned in Romans 12: 1, "I
beseech you therefore, brethren, by the mercies of
God, that you present your bodies a living sacri-
fice, holy, acceptable to God, which is your reason-
able service."
34
IF CHRISTIANS DO NOT
PAY THE TITHE, HOW
WILL PASTORS AND
OTHER MINISTRIES OF
GOD LIVE?

35
When God gives a vision, He also gives the needed
provision to accomplish it. Therefore he who re-
ceives the call of God needs to fully rely on He who
called him, and not use stratagems, mixing false doc-
trines and manipulation of God's people, to self-
insure a salary and a comfortable retirement.

"The just shall live by faith" Romans 1: 17

This verse initiated the Protestant Reformation of the
sixteenth century with Martin Luther (1483-1546),
who was firmly opposed to the traffic in the Church
and unbiblical systems that kill faith. In his day, Lu-
ther particularly fought the unbiblical dogma of in-
dulgences which taught believers that they could buy
their ‘ticket’ to heaven. Today we can observe a sim-
ilar phenomenon with the success of a watered-down
gospel, in which repeating a prayer once and giving
the tenth of one’s income to the pastor would guaran-
tee salvation.
On one hand, this false teaching satisfies Christians
who fail to give up sin, and on the other hand, pastors
have the assurance of a salary. Nevertheless, accord-
ing to Ephesians 4: 11, the ministers of God are sup-
posed to be gifts for the Church and not burdens.
It is true that the disciple of Christ is encouraged to
share his goods with those who teach him the word
of God (Galatians 6: 6). However, it does not justify
the setting up of a dedicated organisation on tithing
that God never instituted within the Church. Indeed,
the payment of tithes cannot be considered as a fun-
damental doctrine of the Church to make believers
share their goods with “men of God.”
Sharing in all good things with him who teach-
es” simply means that he to whom the word is taught
should freely support with his goods servants that
God sends to teach him the Word. When Jesus sent
36
out the twelve in mission (Matthew 10: 1-10), He
said that "the worker is worthy of his
food". Moreover, when He sent out the seventy,
Jesus said that “the labourer is worthy of his wag-
es” talking about food and drink (Luke 10: 7). In
other words, whoever works in the field of the Lord
cannot require more than that from the community
of believers.

What then is my reward? That in my preaching I

may present the gospel free of charge, so as not to
make full use of my right in the gospel. 1 Corinthi-
ans 9: 8 (ESV)
In this passage, Paul explained that there was a
right in the gospel, but he chose to preach the
gospel free of charge and called it a reward. In-
deed, he found more honourable to work with
his hands, to fill his needs and those of the peo-
ple who were with him, so that he would impose
nothing on the assembly of believers. He did re-
ceive some donations (Philippians 4: 10-19), but
this was by no means the result of pressure on the
people of God, as illustrated in the following pas-
sage: “I have coveted no one’s silver or gold or
apparel. Yes, you yourselves know that these hands
have provided for my necessities, and for those who
were with me. I have shown you in every way, by
laboring like this, that you must support the weak.
And remember the words of the Lord Jesus, that He
said, ‘It is more blessed to give than to re-
ceive’” (Acts 20: 33-35).
May all ministers of God follow the example of
Paul who, in scarcity as well as in abundance,
blessed God by faith and in the hope of the glory to
come!

37
 DOES GOD TAKE
PLEASURE IN WHAT
BELONGS TO CAESAR?

38
Then he said to them, “Therefore render to Cae-
sar the things that are Caesar's, and to God the
things that are God's” Matthew 22: 21

This is one of the best-known replies of Jesus and

yet many are those who continue to want to give to
God what belongs to Caesar. In this famous epi-
sode of the Gospel, Jesus reminded the Pharisees -
who wanted to trap him - that money should return
to the person it bears the image and inscrip-
tion. Therefore, Jesus reminded the importance to
settle taxes owed to the authorities and also to give
him what belongs to him.
Paul also addressed this issue in Romans 13: 7:
"Render therefore to all their due: taxes to whom
taxes are due, customs to whom customs, fear to
whom fear, honor to whom honor".
God is not the creator of the currency. During his
earthly ministry, Jesus Christ always showed a firm
distance with money. He did not keep the money
box, but He left it to one of His disciples who, se-
duced by the gain, finally betrayed the Master for a
few coins (John 12: 4-6 and Luke 22: 4-5).
Jesus never did fundraising even though He was
supported by women, who freely provided for Him
from their substance according to Luke 8: 3.
Furthermore, the only miracle of Jesus directly re-
lated to money is the one linked to the temple tax (a
tax paid by the Israelites for the maintenance of the
temple). In this story, that can be found in Matthew
17: 24-27, Jesus sent Peter to catch a fish in the
mouth of which he would find enough money to
pay the tax for both of them.

39
However, when Jesus fed 5000 men, he chose to
multiply the food and not the money that would buy
food for all.
When the day was now far spent, His disciples
came to Him and said, “This is a deserted place,
and already the hour is late. Send them away, that
they may go into the surrounding country and vil-
lages and buy themselves bread; for they have
nothing to eat.” But He answered and said to
them, “You give them something to eat.” And they
said to Him, “Shall we go and buy two hundred
denarii worth of bread and give them something to
eat?” But He said to them, “How many loaves do
you have? Go and see.” And when they found out
they said, “Five, and two fish.” Then
He commanded them to make them all sit down in
groups on the green grass. So they sat down in
ranks, in hundreds and in fifties. And when He had
taken the five loaves and the two fish, He looked up
to heaven, blessed and broke the loaves, and
gave them to His disciples to set before them; and
the two fish He divided among them all. So they all
ate and were filled. And they took up twelve baskets
full of fragments and of the fish. Now those who
had eaten the loaves were about five thousand
men. Mark 6: 35-44.

What should we understand through these

two stories?
First, we do not pay taxes with prayer and speaking
in tongues, but with the currency of the world. The
Lord will always provide so that His children will
not live in debts, and in this way give a bad testi-
mony. His provision is always miraculous since
everything comes from Him. Honest work is the
40
easiest way to get money to give Caesar his due. It
is interesting to note that Peter, a fisherman,
was sent to fishing.
Also, in the story of the loaves multiplication nar-
rated by Mark, the disciples came to Jesus to point
out that it was time to dismiss the crowd to allow
them to buy something to eat. However, Jesus in-
vited them to feed the crowd. Then, the disciples
talked about money, asking where to buy bread for
two hundred denarii to feed all these people. After
that, Jesus performed the famous miracle of the
loaves and fishes. While human realities portray
money as the only mean of provision, Jesus can
easily multiply the products He created to be freely
and without constraints enjoyed by men.
Another point is that God does not delight in con-
siderable monetary offerings, as illustrated by the
story of the poor widow. Indeed, according to men,
she gave a little but according to Jesus, she gave
more than all the others (Luke 21: 1-4).
Jesus is more interested in our hearts and our deep
motivations than our financial donations that can-
not impress Him at all. Ananias and Sapphira were
thus severely rebuked and even condemned to
death because they did not fear God and lied to the
Holy Spirit (Acts 5: 1-10). Like other Christians of
the early Church, the couple Ananias and Sapphira
had sold a field to make a donation to the commu-
nity of believers, but they retained a portion of the
price of the land without letting the others
know. As Peter suggested, they did not have to
make that gift. And even if the amount paid by the
couple could be significant, God did not accept the
donation because they did not do it with a pure
heart. Indeed, the verse 3 clearly stated that Satan
41
had filled their heart. This story is a perfect exam-
ple of Christians who want to give to God what
belongs to Caesar (money as notes, coins, shares,
bank transfers etc.) and to Caesar what belongs
to God (fear, trust, faith). Indeed, Ananias and
Sapphira did not fear God by lying to the Holy
Spirit. They were afraid to lack of funds by giving
all. They put their trust in money, and their offering
led them to death.
May we never give such offerings to God!

In short, Jesus takes no pleasure in what be-

longs to Caesar. When He was on earth, He did
not demonstrate any love for money and never
sought to enrich Himself on earth, but He came
to enrich others. Moreover, the advice He gave to
the rich young man who wanted to be assured of
eternal life is very instructive.
Now as He was going out on the road, one came
running, knelt before Him, and asked Him, “Good
Teacher, what shall I do that I may inherit eternal
life?” So Jesus said to him, “Why do you call Me
good? No one is good but One, that is, God. You
know the commandments: ‘Do not commit adul-
tery,’ ‘Do not murder,’ ‘Do not steal,’ ‘Do not bear
false witness,’ ‘Do not defraud,’ ‘Honour your fa-
ther and your mother.’ ” And he answered and said
to Him, “Teacher, all these things I have kept from
my youth.” Then Jesus, looking at him, loved him,
and said to him, “One thing you lack: Go your
way, sell whatever you have and give to the poor,
and you will have treasure in heaven; and
come, take up the cross, and follow Me.” But he
was sad at this word, and went away sorrowful, for

42
he had great possessions. Then Jesus looked
around and said to His disciples, “How hard it is
for those who have riches to enter the kingdom of
God!” And the disciples were astonished at His
words. But Jesus answered again and said to them,
“Children, how hard it is for those who trust in
riches to enter the kingdom of God! It is easier for
a camel to go through the eye of a needle than for
a rich man to enter the kingdom of God.” And they
were greatly astonished, saying among themselves,
“Who then can be saved?” But Jesus looked at
them and said, “With men it is impossible, but
not with God; for with God all things are possi-
ble.” Mark 10: 17-27.

We can see that Jesus - who had no place to lay His

head (Matthew 8: 20) - did not ask the man to give
Him even a part of his great earthly wealth. What a
difference with many evangelical leaders begging
and extorting the people of God!

43
 IF JESUS CAME TO
PROCLAIM THE GOOD
NEWS TO THE POOR, WHY
DID HE NOT ABOLISH
POVERTY?

44
“So He came to Nazareth, where He had been
brought up. And as His custom was, He went into
the synagogue on the Sabbath day, and stood up to
read. And He was handed the book of the prophet
Isaiah. And when He had opened the book, He
found the place where it was written: “The Spirit of
the Lord is upon Me, Because He has anointed Me
To preach the gospel to the poor; He has sent
Me to heal the broken hearted, To proclaim liberty
to the captives And recovery of sight to the blind,
To set at liberty those who are oppressed; To pro-
claim the acceptable year of the Lord.” Then He
closed the book, and gave it back to the attendant
and sat down. And the eyes of all who were in the
synagogue were fixed on Him. And He began to say
to them, “Today this Scripture is fulfilled in your
hearing.” Luke 4: 16-21.

At the genesis of his ministry, Jesus went into the

synagogue and read a scroll containing the passage
of Isaiah 61, clearly saying that the prophet had
spoken of Himself. We can see here that the poor
were the heart of His ministry; it is particularly to
them that Jesus preached the Gospel
(meaning good news).
Contrary to what many preachers of the prosperity
gospel can teach, the good news is not:
 "Jesus Christ died on the cross for us to be fi-
nancially successful."
 "Jesus Christ became poor on earth for us to be
rich on earth."
 "Give £100 to Jesus and he will give you
£1000."
45
Nevertheless, the good news that Jesus came to
announce to the poor is not the beginning of a
new age of material and financial abundance.
Even the pagans recognize it, "Money cannot buy
happiness". Jesus did not come to eradicate the fi-
nancial and material poverty; He even said that the
poor (or needy) will always be there (John 12: 8).
This may seem shocking and contradictory for some
who would say, "What better news for the poor than
the end of his poverty!? ". However, the good news
that Jesus preached is about the Kingdom of God,
which does not consist of eating and drinking
(Romans 14: 17) or earthly things (Matthew 6). The
kingdom of God is the end of worries; it is justice,
peace, and joy in the Holy Spirit in every circum-
stance: disease, hardship, famine, etc. In other
words, Jesus came to give what the world and bank-
notes cannot guarantee! The good news is that eter-
nal life begins today through personal knowledge of
Jesus Christ, the true God (John 17: 3), and the
hope of the coming Kingdom. Because even though
a man may be in abundance, his deepest concerns
about tomorrow, death and eternity can find an an-
swer in Christ alone.
The diligent bible readers know that tithing un-
der the Law of Moses was "good news" for the
poor since they did not have to pay it, but re-
ceived it. However, today in most Christian con-
gregations where tithing is practiced, even peo-
ple with the lowest incomes are forced to pay this
tax. And the main beneficiaries are not the needy
but pastors.
Did God cease to support the needy materially by
ending tithing? Absolutely not!

46
The poor are always at the heart of God’s
work. Therefore, Jesus invited the rich young man
willing to follow Him to give his fortune to the
poor (Mark 10: 17-27). Moreover, according to
Acts 4: 34-35, nobody lacked any essential thing
among the early Christians because they
shared. This solidarity was not the result of a law
on sharing that God would have imposed, but ra-
ther the consequence of brotherly love that must be
found among the followers of Christ (John 15: 12).
This love did not consist of words, but in deeds and
truth according to 1 John 3: 16-18. This notion of
love in action is so important to the Lord Jesus that
He identified Himself to the needy, the stranger,
the sick and the prisoner in Matthew 25. In this
passage talking about judgment, people who do not
show mercy were rejected by the Lord, who told
them:
“Depart from Me, you cursed, into the everlasting
fire prepared for the devil and his angels: for I was
hungry and you gave Me no food; I was thirsty and
you gave Me no drink; I was a stranger and you
did not take Me in, naked and you did not clothe
Me, sick and in prison and you did not visit
Me.’ “Then they also will answer Him, saying,
‘Lord, when did we see You hungry or thirsty or a
stranger or naked or sick or in prison, and did not
minister to You?’ Then He will answer them, say-
ing, ‘Assuredly, I say to you, inasmuch as you did
not do it to one of the least of these, you did not
do it to Me.’ And these will go away into everlast-
ing punishment, but the righteous into eternal
life.” Matthew 25: 41-46.

47
These words should make us tremble more than all
the threats of curse associated with non-payment of
tithes as the punishment described here is eter-
nal. The Church, who is the Body of Christ, is
clearly called to practice mercy and to share
with the needy, and not to finance the comforta-
ble, faithless and/or extravagant lifestyle of some
evangelical pastors.
The wealth that Jesus Christ came to bring to the
poor is firstly spiritual. Nevertheless, the needy
should also be able to find through the Church of
Christ material support. In this, we have a perfect
example through Jesus Christ who became poor to
enrich others.
But as you abound in everything—in faith, in
speech, in knowledge, in all diligence, and in your
love for us—see that you abound in this grace also.
I speak not by commandment, but I am testing the
sincerity of your love by the diligence of oth-
ers. For you know the grace of our Lord Jesus
Christ, that though He was rich, yet for your sakes
He became poor, that you through His poverty
might become rich. […] For if there is first a will-
ing mind, it is accepted according to what one
has, and not according to what he does not have.
For I do not mean that others should be eased and
you burdened; but by an equality, that now at this
time your abundance may supply their lack, that
their abundance also may supply your lack—that
there may be equality. As it is written, “He
who gathered much had nothing left over, and he
who gathered little had no lack.” 2 Corinthians 8:7
-15

48
 WEALTH OR POVERTY:
WHAT CAN WE EXPECT IN
CHRIST?

49
“Two things I request of You (Deprive me not be-
fore I die): Remove falsehood and lies far from me;
Give me neither poverty nor riches—Feed me with
the food allotted to me; Lest I be full and deny You,
And say, “Who is the Lord?” Or lest I be poor and
steal, And profane the name of my God.” Proverbs
30: 7-9
This speech of Agur is a perfect example of wisdom
towards riches of this world. Through this prayer, he
asked for the necessary daily bread, no more, no
less, so that God's name may always be honoured in
his life. It perfectly matches the prayer Jesus taught
his disciples (Matthew 6: 9-15) and should also in-
spire us. The Lord invites us to dependence on the
Father, faith, and simplicity, which is very difficult
for the rich. To this end, Jesus clearly said it would
be hard for those who have riches to enter the King-
dom of God (Luke 18: 24). Indeed, the wealth of
this world is often associated with self-satisfaction,
corruption, and even concerns: those elements are
obviously very harmful to authentic faith. He who
has great riches is particularly exposed to the love
of money, which is presented as a root of all kinds
of evil.
Now godliness with contentment is great gain. For
we brought nothing into this world, and it is certain
we can carry nothing out. And having food and
clothing, with these we shall be content. But those
who desire to be rich fall into temptation and a
snare, and into many foolish and harmful lusts
which drown men in destruction and perdition. For
the love of money is a root of all kinds of evil, for
which some have strayed from the faith in their
greediness, and pierced themselves through with
many sorrows. 1 Timothy 6: 6-10

50
Moreover, even if this can be tough, there is noth-
ing more wonderful than living by faith and seeing
the daily provision of the Heavenly Father. I am
personally experimenting it more and more. I
even realised that having more materially does not
lead us to give offerings that God approves
more. However, in every age, material and finan-
cial poverty was never a limit to serve God. Thus,
the widow of Zarephath was able to feed Elijah,
herself and her son for three years and a half
whereas famine was raging at the time of Ahab (1
Kings 17: 8-16). During the earthly ministry of Je-
sus, the poor widow’s offering was the most pleas-
ing in the Lord’s sight (Luke 21: 1-4). Finally, the
churches of Macedonia supported the work of the
Lord when they were in deep poverty (2 Corinthi-
ans 8: 1-4).
So even in poverty, with God, we shall perform
miracles!

51
 CONCLUSION
To summarize, tithing is no longer relevant and
here are ten reasons why the teaching of this prac-
tice under the New Covenant must be firmly con-
demned:
1. Neither Jesus nor the apostles taught the prac-
tice of tithing within the Church.
2. Jesus did not promise that He would open the
windows of heaven to his disciples if they
tithed. He made His true disciples sit together
in the heavenly places (Ephesians 2: 6).
3. Abraham's faith was not proven in the fact that
he once gave a tithe, but because he willingly
obeyed God all the time, even when he had to
sacrifice the son of promise.
4. The regular practice of tithing was instituted
under the Law of Moses and made obsolete by
the sacrifice of Christ on the cross.
5. The practice of tithing is not in line with the
freedom Christ has given us.
6. God never established the "pastoral priesthood"
led by a "man of God" paid by the tithes of the
faithful.
7. Tithing under the New Covenant is synony-
mous with condemnation and pressure for low-
er income households while it was "good
news" for the needy under Moses.

52
8. In His righteousness and grace, God cannot
curse a person who gives "only" 7% of
his £700 salary and bless another who
gives 10% of his £3000 salary.
9. God does not want 10% of our income, but
our whole life including our money.
10. Jesus did not abolish the law but accom-
plished it to enable us to enter into a New
Covenant in which we be came sons, kings,
and priests of the Most High.

So finally how shall we give? With all our heart,

freely, within our capabilities, animated with the
feelings that were in Christ, free from the love of
money and any pressure.
To whom shall we give? To the poor, widows,
orphans, our parents, brothers, and sisters in
need. We can also support the running costs of
the local church and any project that the Holy
Spirit will put us at heart.
What does God expect of us? In all things, the
Lord expects us looking for love, fidelity, justice,
purity of heart and obedience to His Word. That
is how we will lay up for ourselves treasures in
heaven!

53