Rev. David Holwick
First Baptist Church
West Lafayette, Ohio
May 21, 1989
Malachi 3:6-12
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I. History of tithing.
A. Practised by many ancient societies.
1) Government (taxes) and religious.
2) One of the abuses of a king. 1 Sam 8:15,17
B. Predates Moses in Old Testament.
1) Abraham and Melchizedek Gen 14:17-20
2) Jacob at Bethel Gen 28:22
C. Affirmed throughout Bible.
1) Commanded by Moses. Deut 14:22
2) Commanded by Jesus. Matt 23:23
II. Current practice.
A. Most neglect it.
1) Average American church-goer gives perhaps 2%.
Researchers John and Sylvia Ronsvalle (Lilly Foundation)
examined giving habits from 1968 to 1985.
Available after-tax income (and inflation) increased 31%.
The percentage of income given per member to the churches
studied (31 Protestant denominations, with 30 million members)
actually decreased 8.5 percent.
Sylvia says, "What we found essentially is that people are
placing a higher value on their lifestyles than their church."
They have more money, but are spending more on themselves and
less on the work of God. #387
2) President Reagan's tax form - about 1% to charity.
a) Check your own tax form.
B. Some overdo it.
1) Presbyterian experiment: charge on VISA statement.
2) Falwell and Adventists - right out of paycheck. #820
3) Armstrong's worldwide Church of God: triple tithing.
C. Tradition of this church.
1) Baptists pride selves on being self-sustaining.
2) No raffles, etc.
3) Believe in principle.
a) Don't really do it.
b) Too expensive!
III. Results of abusing, neglecting tithe.
A. God feels robbed. Mal 3:8
B. God withholds material blessing. Mal 3:10 (implied)
C. God withholds spiritual blessing. Mal 3:12 (implied)
IV. Biblical background.
A. What the tithe consisted of.
1) Crops and fruit only. (Num 18:27)
a) Grain could be bought back for 120%.
2) Animals as well. Deut 14:22-23
a) Counted on way to pasture.
b) Inferior animals could not be preferred.
c) They could not be redeemed. Lev 27:30-33
3) All things tithed (mint, dill, cummin). Matt 23:23
a) Literal 10%.
b) Before taxes in modern times.
4) Given first day of week, not last. 1 Cor 16:2
a) Therefore tithe should come out of first tenth.
B. Where the tithe was offered.
1) Jerusalem, the place God chooses. Deut 14:23
a) If person lived far away, tithe could be converted into
money. Deut 14:25
2) Church is modern equivalent of Jerusalem. 1 Cor 16:2
a) Celebration in our fellowship? Rich living?
3) Tithe given locally every third year. Deut 14:28-29
a) Still obligated to go to Jerusalem. (Deut 26:12ff.)
C. Who received the tithes.
1) Levites. Num 18:21ff.
a) Made up for their lack of income and inheritance.
b) Only cereal and fruit tithe is mentioned. Num 18:27
2) Priests. Heb 7:5
a) The Levites gave them a tithe of their tithe.
b) "Tithes and offerings"
1> Priests got offerings of left-over sacrifice.
3) Poor people. Deut 14:29
a) Just as religious as giving it to church.
b) Shows God's concern for the down-and-out.
D. Who gives the tithe.
1) All believers.
a) Not just for spiritual people.
b) Moses commanded it to be done. Deut 14:22
2) New Testament.
a) Not commanded, but assumed to be done.
b) Widow (mite) shows that anyone can fulfill giving to God.
E. Purpose of the tithe.
1) Give God credit for blessing.
2) Enable his work to be done.
a) Meaning of "storehouse." Mal 3:10
b) Does not mean all has to come to church building.
3) Help less fortunate people. Deut 14:28-29
V. Abuse of tithe.
A. Not doing it. Mal 3:10
1) They gave something, but not full tithe.
B. Giving leftovers (weak animals).
C. Tithing, but losing perspective. Matt 23:23
1) Some things are more important: justice, mercy.
a) Larry Cottam, a former Seventh-Day Adventist preacher,
let his son starve to death rather than go on welfare.
He had money in the bank but would not use it because
it was God's tithe. #679
b) Deuteronomy 14 - third year is for human need.
2) But justice and mercy do not override need for tithe.
D. Tithing, and thinking you are doing God a favor. Luke 11:42
VI. Proper attitude is important.
A. Malachi: They did not tithe because they thought God wasn't there.
B. NT - offerings are voluntary.
1) Commanded by God, but we choose to obey.
C. Celebration!
1) Meal of Deut 12:5, 14:23.
a) Worldwide church of God - (cult)
1> Tithe multiplies for 3 years.
A> Wrong - tithe is not duplicated, but
rearranged in third year.
2> They conclude with a huge feast.
b) Giving should be joyful, not tedious. (Campolo)
2) Apostle Paul in 2 Cor 9:7 - give cheerfully.
VII. Ultimate Giving.
A. Relationship with God comes first.
1) Don't tithe to get good with God.
2) Accept Jesus, you'll then want to do it.
B. We need a concrete standard.
1) Commanded in Deut 14:22, not suggested.
2) A definite way to show where our heart lies.
C. Jesus upheld tithe, properly practiced.
1) Widow's mite - 100%.
2) Example of apostles leaving everything for Jesus.
D. Ultimate giving is not 10% but 100%. (Widow's mite)
********************** NOTES ***************************
I. History
A. Predates Mosaic law. Gen 14:17-20
1) Associated with northern sanctuary of Bethel. Gen 28:22, Amos 4:4 IDB
2) Associated with Jerusalem. (Abraham) Gen 14:20 IDB
a) Booty, not produce.
3) Liberals - not mentioned in earliest texts (Book of Covenant) IDB
4) Same origin as First Fruits? IDB
B. Practised by many ancient societies.
C. Government and religious.
1) One of the abuses of a king. 1 Sam 8:15,17
II. What the tithe consisted of.
A. Crops and fruit only. Num 18:27
1) Grain could be bought back for 120%.
B. Crops, fruit and animals. Lev 27:30-32
1) Animals.
a) Counted on way to pasture.
b) Inferior animals could not be prefered.
c) They could not be redeemed. Lev 27:31,33
III. Who received the tithes.
A. Levites. Num 18:21ff.
1) Made up for their lack of income and inheritance.
2) Only cereal and fruit tithe is mentioned. Num 18:27
B. Priests. Heb 7:5
1) May be later tradition due to Levites' failure to fulfill
their duties in Jerusalem after return under Ezra. (8:15ff)
IV. Where the tithe was offered.
A. Jerusalem, the place God chooses. Deut 12:5-6,17-18
B. Giving of tithe took form of ritual meal. Deut 12:7,12
1) Levites shared in it.
2) If person lived far away, tithe could be converted into
money. Deut 14:22-27
C. Tithe given locally every third year. Deut 14:28-29
1) Still obligated to go to Jerusalem. Deut 26:12ff.
V. Later developments.
A. Mishnah and Talmud added minutiae.
1) "Mint, dill, cummin" are Talmudic extension of Mosaic law.
Everything that grows from the ground must be tithed.
B. Merit thought to be earned by ritual practice of it. Luke 11:42
1) Moral law (justice, mercy, faith) divorced from it. Matt 23:23-24
C. Abraham's tithe superseded Levi's and shows Melchizedek's priesthood
is superior to Aaron's.
1) Reason for Abraham's tithe not given. Gen 14:18-20
VI. (Other ideas)
A. How the tithe is offered.
1) Falwell and Adventists - right out of paycheck.
2) NT - offerings are voluntary.
B. How much is tithed.
1) Before, after taxes.
a) OT - all things tithed.
C. Validity for today.
1) Jesus upheld tithe, properly practiced.
a) Adventist preacher who's son dies - improper.
(Deut 14 - third year for human need.)
2) Ultimate giving is not 10% but 100%. (Widow's mite)
D. Meal of Deut 14.
1) Joy of giving.
a) Campolo illustration.
2) Worldwide church of God -
a) Tithe multiplies for 3 years.
b) They conclude with a huge feast.
E. Importance of tithe.
1) Not doing it is robbing God. Malachi
2) Robs person of blessing. Malachi
3) Something that ought to be done. Matt 23:23
VII. Deuteronomy 14:22-27 (cf. 12:6-19)
A. Critical views.
1) Earliest account. IDB
2) Northern origin. IDB
3) Variations are due to liturgical adaptation.
B. Two aspects to tithe.
1) Agricultural products for festival meal.
a) Yearly.
b) Household affair.
c) Held at sanctuary.
d) Levites invited.
1> Not for their support.
2> A reform? Note abuses in Amos 4:4, cf. 5:1. IDB
2) Charitable purposes.
a) Every third year.
b) For Levites, orphans, aliens.
c) Same as above?
1> No, different emphasis in third year.
C. Main emphases:
1) IDB: three emphases:
a) Acknowledges God's ownership of the soil and its fruits.
b) Supports the Levite.
c) Charity.
2) Craigie: two emphases on tithe itself:
a) Joyful meal of fellowship.
b) Provision made for Levites.
D. Relation of Tithe to First Fruits in Deuteronomy.
1) Similarities.
a) Found together in Deut 26:15.
b) First fruit basket may be symbolic of tithe.
c) Command to "rejoice" may imply a meal.
d) Double tribute would not be expected.
2) Differences.
a) First fruits given to priests (18:4), but tithe never is.
3) Confusion due to conflation of traditions.
E. Exegesis: (Craigie)
1) "You must tithe" - emphatic construction. Cr
2) "Place God chooses" - Deut 12:5. Not specified in Deut.
a) Meal must be eaten in God's presence.
3) "Silver" - provision is made for anticipated size of country.
4) "Tithe of the third year" - probably year 3 and 6 of seven
year sabbatical cycle.
a) Tithe not brought to sanctuary.
b) Distributed in own town to:
1> Levites.
A> (They also shared in annual tithe)
2> Resident alien.
3> Orphan and widow.
c) Both givers and receivers benefit:
1> Givers are returning it to God, who blessed them.
A> They are reminded that God sustains them.
2> Receivers trust in God and their needs are met.
VIII. Deut 26:1-15
A. Focus is on ceremony at possession of the land.
1) Critical scholars see liturgical elements from established
tradition.
B. Two ceremonies in view:
1) Firstfruits.
a) New - not practiced till land conquered.
b) Ceremony at sanctuary.
2) Third year tithe.
a) For Levites, poor people.
b) Ceremony in settlements.
c) God is given credit for bounty, not human resources. (26:14)
d) None of tithe is given "to dead." Pagan religion? (26:14)
e) Continued blessing - the tithe is a sign we have been
blessed already.
IX. Numbers 18:21-32
X. Leviticus 27:30-33
XI. Malachi 3:6-12
A. The spiritual problem with Israel. Mal 3:6
1) Repentance is often costly.
a) It needs to touch the pocketbook.
2) However, God's blessing is valuable.
a) It is often material as well.
3) God does not change.
a) 3:6b may mean, "and you have not ceased [to be wayward sons
of Jacob]."
b) The Jews have not changed, either.
1> However, God still loves them. Mal 1:2
c) They have the same character as previous generations. 3:7
4) Repentance is demanded. cf. Zech 1:3
B. Specific sin is outlined: Tithing. Mal 3:8
1) The Levites benefited from it, as did the poor. (cf 3:5)
2) "Offerings"
a) The portion set aside for the priests. Ex 29:27-38, Lev 7:32, Num 5:9
b) Voluntary gifts for a special purpose. Ex 25:2-7
1> When tithes were not given, the Levites earned their
own living and the temple services suffered.
3) Curse on stinginess. Cf. Prov 11:24
a) The biblical principle of giving.
b) God identifies himself with his servants.
1> To withhold from them is to rob him.
4) Testing God's goodness.
a) Take God's demands seriously.
1> If his storehouses are empty, we are to blame.
b) The benefits of tithing.
1> Sharing in God's work.
2> Personal discovery that God can make things better.
A> Floodgates of heaven.
1: Released Noah's flood. Gen 7:11
2: Will now release God's gifts.
a: The land will be fruitful.
I. Material blessing in Bible:
Luke 6:38, 2 Cor 9:6-11
b: Pests will not destroy.
B> Not tithing deprives us of blessing.
3> Spiritual blessings which others will notice. 3:12
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