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Jesma O'Hara on Hebrew Roots

The Question of Tithing

— A Biblical Look at Giving

by Jesma O'Hara

Olive TreeOver and over again I receive emails or phone calls from people perplexed over the subject of tithing. It is one of the most ‘asked about’ topics wherever I speak. Christians generally want to be obedient to God in the area of giving but are increasingly questioning the Churches’ historic approach to the subject of tithing.

While this is by no means the ‘definitive work’ on the subject, I hope it will perhaps help clarify the issue for those troubled by questions concerning what they should be giving and to whom.


Tithing in Genesis

The first mention of tithing is in Genesis 14:18-20 when Abraham was returning from the war with the kings. He voluntarily gave King Melchizedek of Salem [Jerusalem] a tenth of the goods he had recovered when he rescued his nephew Lot. We Christians, according to Paul [Galatians 3:1, are seed of Abraham and heirs of the promise. Genesis 15:6 tells us that Abraham believed God and it was counted to him as righteousness. The New Covenant that brings us near to God through Jesus’ sacrifice is built on the foundation of Abraham’s covenant with God.

The second mention is in Genesis 28:20-22 when Abraham’s grandson Jacob voluntarily promised God a tenth of his belongings if God would look after him on his journey.

Tithing in the Mosaic Covenant

    There was a proper order which was to be followed carefully.

•    It was always food and produce. In a tribal, mainly cashless society livestock and produce were the currency. This practice over time evolved into exchanging livestock and produce for money and vice versa as the people had to travel long distances to Jerusalem and could not always transport their animals and produce when they visited the Temple.

•    The tithes were as follows —

Bikkurim — “first fruits” — presented to the Temple Priest.

Terumah Gedolah —2% of the harvest given to the Priests [Exodus 22:28]

Ma’aser Rishon
— the first tithe of the harvest given to the Levites who had no inheritance amongst the tribes. They in turn gave 10% of it to the priest -Terumah Ma’aser [l4umbers 18:21-3 1.]

Ma’aser Sheni — 10% of what remained after the above distribution was set aside by the people to cover their own costs in going up to Jerusalem 3 times each year for the Biblical Feasts. They did this in the 1st, 2nd 4th and 5th years of the 7 year cycle. They could not use it for anything else [Deut 12:17-19] and none of this portion was shared with the Levites or Priests.

In the 3~ and 6th years of the 7 year cycle, this tithe was set aside as Ma ‘aser Ani - the tithe for the poor and the Levite [Deut 14:22-29].

In a sense the tithe, while offered to God, was like Israel’s welfare system. Everything belongs to God but the system of tithing ensured that there was an equitable distribution so that the poor and needy and the Levites were taken care of.

Poverty is mentioned some 2100 times throughout Scripture so it is obvious that God is concerned for the welfare of needy people.

•    The tithe was holy [set apart or sanctified] to the Lord [Leviticus 27:30-33]

•    The tithe of the flock happened 3 times a year — at Pesach, Shavuot and Succot. The owner couldn’t sell any of his animals until he had set aside every 10th one for the Lord. The animals had to be killed facing Jerusalem; the fat was burnt; the blood was sprinkled on the altar and the meat was shared with family and friends. The Priest did not get a share of it [Deut 12:17].

•    The Israelites actually gave between 22 and 30% in compulsory tithes but as we have seen, some of it covered their own expenses in attending the feasts each year. There were also many other voluntary offerings. They also had to observe the 7 year agricultural cycle and the Year of Jubilee.

•    Malachi 3 speaks of God’s anger when they neglected to bring their tithes into the Temple storehouse. They were robbing God but in doing so, they were neglecting their responsibility to provide for the Levites who had no inheritance of their own because they were set apart to serve God in the Temple Precinct. They were also failing to provide for the poor and needy, who were dependant on the Ma ‘aser Ani allocation, in the same way that people in the west may be dependant on welfare payments and pensions for survival. In the west it is our taxes that provide for the less fortunate in our society.

•    They also gave the Half Shekel Tax [Exodus 30:14-16]. This tax, unlike the tithes, was to be used for the maintenance of the Temple. People were still paying it in Jesus’ day [Matthew 17:24-27]. Synagogues still operate in this way. All the families attending the synagogue are billed for the upkeep of the synagogue, rabbi’s wages etc. Everyone pays the same as each family is held to be responsible for their own community of faith. The Talmud says that even the beggar who is maintained by charity has an obligation to give to others.

•    According to the Torah, the laws of tithing were only to be in operation while the children of Israel were living in the Land however the rabbis extended it to cover all times and places.

As we look at the complexity of the system of giving which was in operation through the Mosaic Covenant we can understand why Peter said, in Acts 15, concerning keeping all of the regulations in the Torah, “Why are you putting God to the test now by placing a yoke on the neck of the disciples which neither we nor our fathers had the strength to bear?”

In Galatians 3:24, Paul tells us that the Torah was given as a custodian until the Messiah came. The rules and regulations were, in a sense, meant to show the people how much they needed God’s grace and mercy. No-one could keep them perfectly [Galatians 3:10].
They gave boundaries which strengthened the people spiritually and matured them. Small children need rules and boundaries to teach them how to do what is right, but when we grow up, we should be mature enough to choose to follow the right way.

Perhaps because the laws of giving have been part of the ‘training’ of the Jewish people down through the ages, they have become one of the most philanthropic peoples on the face of the earth. Israel is always at the forefront of providing aid to other nations when disaster strikes and Jewish people are known for their generosity in giving to worthy causes.

John 1:17 tells us that the Torah [the Law] was given through Moses but grace and truth [the ability to keep it], came through Jesus. In the Tanach [the Old Testament] we see that Abraham gave voluntarily to Melchizedek. He wasn’t obeying a set of rules. When Moses asked the people to contribute to the building of the Mishkan in the wilderness, he actually had to ask them to stop giving as they were so eager to give to God’s work.

Likewise, King David stockpiled enough materials to build the Temple even though he wasn’t going to be the one to complete it. These people gave out of a heart attitude of love and gratitude to God, not because they were following a set of rules and regulations.

Heidi Baker, founder of Iris Ministries in Mozambique, has said, “In the west we often have the mentality that we must pay for the free gifts God wants to give us. The greatest trap is thinking we have to pay for God’s blessings with our spiritual discipline.”

Giving in the New Testament

Matthew 5:17-19 is part of the Sermon on the Mount, Jesus’ midrash, or teaching on the Torah. In this passage he says that he didn’t come to abolish [give a wrong interpretation in first c Rabbinic terminology], but to complete [give the Torah its full and deepest meaning].

He repeatedly says, “You have heard it said, but I say, “ and takes God’s Word deeper than a list of outward actions to a change in the inner attitude of the heart which is reflected in changed actions. Jeremiah 31:31 speaks of a time when God’s Word would be written on our hearts.

Jesus came to give a deeper and more complete meaning to the Hebrew Scriptures and directed our attention to the inner attitude of the heart influencing our attitudes and actions. We have been bought with a price — Jesus’ blood — and now we are not our own. Paul reminds us that it is no longer us who live but Christ who lives in us and the life we now live we live by faith in God’s Son who died and gave himself for us.

Our conversion really means that we have embraced God’s redemptive purposes and acknowledge that everything we have belongs to him.

The Laws of Giving and Tithing in the Hebrew Scriptures were given to teach us that everything belongs to God [The earth is the Lord’s and the fullness thereof] It’s good for us to freely give to God and His purposes. However God wants much more than just forced obedience. Matthew 23:23 says, “Woe to you hypocritical Torah Teachers and Pharisees! You pay your tithes of mint, dill and cumin; but you have neglected the weightier matters of the Torah —justice, mercy and trust. These are the things you should have attended to without neglecting the others! Blind guides, straining out a gnat to swallow a camel.”

Jesus doesn’t let anyone off the hook as far as giving goes, but he teaches that it must spring out of a relationship with God which takes it beyond the realm of obeying a list of rules and counting out how much we are giving and into a place of putting all that we have — money, resources, homes, cars, time, abilities — at the Lord’s disposal because we love Him and are unceasingly grateful for all He has done for us.

Paul reminds us that we have a responsibility to provide for the needs of those who are in leadership and building God’s Kingdom in 1 Corinthians 9:1-14. Some will have a greater sense of responsibility for this aspect of the Kingdom than others.

He also tells us that giving is actually a spiritual gift {Romans 12:8] and gives us a delightful teaching in 2 Corinthians 9:6-15.

“Here ‘s the point: he who plants sparingly also harvests sparingly. Each should give according to what he has decided in his hear, not grudgingly or under compulsion for God loves a cheerful giver. Moreover, God has the power to provide you with every gracious g~f1 in abundance, so that always, in every way, you will have all you need yourselves and be able to provide abundantly for every god cause as the Tanakh says, “He who gave generously to the poor, his righteousness lasts forever. “He who provides both seed for the planter and bread for food will supply and multiply your seed and increase the harvest ofyour righteousness. You will be enriched in every way, so that you can be generous in everything. And through us, your generosity will cause people to thank God, because rendering this holy service not only provides for the needs of God’s people, but it also overflows in the many thankN people will be giving to God IN offering this service you prove to these people that you glorjfy God by actually doing what your acknowledgment of the Good News of the Messiah requires, namely, sharing generously with them and with everyone. And in their prayers for you they will feel a strong affection for you because of how gracious God has been to you. Thanks be to God for His indescribable gift!

In the same vein, the Talmud says, “He who runs after charity to practice it, the Holy One, Blessed be He, gives him the means to do it.”

We also have a responsibility to provide for the poor and needy, the widow and the orphan and those who are part of the household of faith in other parts of the world. Again, some will feel the burden for this more than others.

If we all allow ourselves to be led by God’s Spirit there will be enough to build God’s Kingdom everywhere. At the present time 95% of the church’s finances in the west go for the maintenance of the local body while Christians in the Third World are in many instances starving and dying.

If we give out of an attitude of counting to make sure we give God exactly a tithe we are back under legalism, liker a child who needs to be told what to do until he is old enough to make right decisions for himself.

If our church leaders are always preaching about money and haranguing us concerning tithing they also are immature in their understanding of giving under the New Covenant.

If we, and everything we have, truly belongs to God because we have been bought with the precious blood of Jesus, we won't still be counting. We will see God as our provider and recognize our calling to be channels of His Kingdom Resources. We, and everything we have, will be at His disposal.

We won't be looking for a reward and blessing for giving 10% or whatever; we won't be looking for a pat on the head for being good; we’ll simple be humbled and pleased to be given the opportunity to be channels of God’s redemptive grace in whatever way we can.

Mother Theresa and her order looked after 53,000 lepers in India alone. She said, “There was no planning at alL God simply made us see what He wanted us to do. No-one has ever been rejected because of lack of resources. God continually provides even though we do not have salaries, income or anything of that sort. We receive freely and we give freely.”

Introducing John & Jesma O'Hara

John, a businessman & Jesma have five children, and two grandchildren, Isabella and Asher.
Both serve on the Eldership of Hesed Fellowship and are board members of International Christian Embassy, Jerusalem, Australian Branch and Jesma has also been the Editor of their magazine for the past 12 years.

Hesed Ministries is involved in supporting a number of projects : Field workers in Israel, Orr Shalom Children's Homes, Kesher Friends of WIZO and Mercy International in Thailand. They also support orphanages and schools for AIDS affected children in Malawi and Kenya.

Jesma is Chairman of the Board of Nambour Christian College, co-educational inter-denominational college of over 1200 students, from preschool to year 12. They are also the Australian Representatives of Orr Shalom Childrens Homes.

Jesma's Qualifications

Masters in Early Judaism and Early Christianity.

B A major in Religious Studies

Studied in Jerusalem at AMI Jerusalem Centre For Biblical Studies and Research and Educators From Abroad Study Course at Yad VaShem.

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