Christian Churches of God
No. 161z
Summary:
Tithing
(Edition 3.0 19960310-200508100)
Tithing is common in many religions. This paper investigates tithing in the
Bible and draws conclusions relevant to Jews and Christians today
Christian Churches of God
PO Box 369,
WODEN
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AUSTRALIA
E-mail: secretary@ccg.org
(Copyright  1996, 1997, 2995 Wade Cox)
(Summary by Patti Gambier, ed. Wade Cox)
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Summary: Tithing
Tithing
The law of tithing does not stand in isolation. It
is essential to the faith and to the elect, and is
one of the signs of the elect.
The Great Commandment (Deut. 6:5) was
central to the whole law, which appended from
that commandment (Mat. 22:34-40; Mk.
12:28-34; Lk. 10:25-28).
Israel was selected and set apart as God’s own
nation. They accepted the terms of the
Covenant as presented by God, and He gave
them signs to show their peculiar status
amongst the heathen nations.
These signs included circumcision, the
Passover, and the Sabbath (Ex. 20:8,10,11;
Deut. 5:12; Ex.31:12-14). The Passover with
the Feast of Unleavened Bread was a seal
(Ex.13:9,16; Deut. 6:8) and His redemption of
Israel (Deut. 6:10). This redemption extends to
all those in Christ (Rom. 9:6; 11:25-26).
The redemption of the firstborn in Israel is
reflected in the Lord’s Supper, as part of the
Passover/Unleavened Bread Feast.
Circumcision was to be of the heart (Deut.
30:6; Jer. 4:4) and was not just physical (Gen.
17:11; Deut. 10:16), but spiritual. The Sabbath
was the sign of both physical and spiritual
Israel. Thus keeping the Sabbath, without
repentance, baptism and receiving the Holy
Spirit, and acknowledging Christ’s death as the
means of our redemption, does not give one
eternal life in the first resurrection
There must be worship and knowledge of the
One True God (Jn. 17:3; 1Jn. 5:20).
Christ had to die in order to redeem the
creation, thus blood is the symbolism of the
extreme gift.
The taking of life is vested in the authorities,
so that by man shall his blood be shed (Gen.
9:6). The wages of sin is death (Rom. 6:23).
Blood can only be shed in accordance with
God’s word. What God establishes cannot be
contradicted by man without sin. The expiation
for sin is life for life and cannot be given by
man (Ps. 49:7-8; Mk. 8:36-37), but God
provides the blood of atonement (Lev. 17:11),
which He has done in Messiah.
The redemption of Israel, both physical and
spiritual, was the redemption of all through the
Passover Lamb. Christ was the Passover Lamb,
and after His resurrection, He was presented as
the Wave Sheaf Offering, or the
firstfruits of Israel. He was the firstborn
sacrificed as holy to the Lord. Those attending
the Lord’s Supper are the converted members
of Israel – the spiritual element. All the
children and the strangers within the gates,
who were the physical component of Israel,
undertook the Passover meal.
In Exodus 13:1-2 we see the firstborn of man
and beast are sanctified to God. The law in
this regard is further explained in Exodus
13:11-16; 22:29-30; 34:19-20. The concept of
the firstfruits is related to the laws of
redemption, and the link is clear.
No man can sanctify the firstborn; it is the
Lord’s (Lev. 27:26).
The nexus of the firstborn and the Feasts and
Sabbaths is also clear (Deut. 15:19-20).
The firstborn is tied into the tithe system both
by redemption and the second tithe (Rom.
11:16).
God made the nation of Israel His firstborn
(Ex. 4:22-23). Israel is the firstborn of all
nations and the Covenant relates to Israel as the
firstfruits of the nations, and all will eventually
be joined to Israel.
God connects His right to Israel’s firstborn
with the slaying of Egypt’s firstborn (Num.
8:16-17). Numbers 8:18 establishes the Levites
as the substitute firstborn and specific details
Summary: Tithing
Page 3
of the substitution are given in Numbers 3:1113, 44-51). The elect alone face the first
resurrection and, hence, are the firstborn with
Jesus Christ for the millennial system.
third year, when the second tithe is given to the
poor as third tithe, for attendance at
the Feasts. Provision also must be made in the
seventh year.
In Numbers 18:15-17 we see that the firstlings
cannot be redeemed and constitute part of the
second tithe according to Deuteronomy 14:23,
15:19-22.
There is a temple Tax, which is a specific levy
for Atonement (Ex. 30:11-16). This tax has
been paid by our Saviour with His blood.
The first tithe is dedicated to the priesthood
and the second tithe is dedicated to the
individual for participation in the Feasts. The
third tithe is to enable the less fortunate to
attend the Feasts and to provide for their
welfare. Deuteronomy 14:22.23 covers the
second tithe, which becomes, in effect, the
third tithe in the third year of the seven-year
period within the Jubilee system.
In this present predominantly cash and wages
society, one tenth of the net amount after
expenses for living is paid to the regional
office of the Church, who send a tithe of this
tithe to the World Conference office. This is
the principle covered in Numbers 18:26, and
we see from Nehemiah 10:37-38 this was a
specific direction for an administrative system.
The following
application.
explains
the
transfer
in
The priesthood that preceded the Levitical, and
also succeeded it, was that of Melchizedek
(Gen.
14:18-20). Abraham
tithed
to
Melchizedek, and that included all the progeny
within his loins. Jesus Christ (Ps. 110:4) is
High Priest of the Order of Melchizedek (Heb.
7:17). In Luke 10:1,17 Christ transferred the
authority from the Sanhedrin to the Church.
There was no tithe in the seventh year, as there
was no planting in that year (Lev. 25:1-7, Ex.
23:10-11). Debts are forgiven in the Sabbath
and Jubilee years (Deut. 15:1-3), and the Law
is also read in those years (Deut. 31:9-13; Neh.
8:1-18).
However, offerings for the continuation of the
work of the Church are acceptable, and
necessary. Provision also has to be made in the
The Prince’s Levy of Ezekiel 45:13-17 is for
the specific purpose of providing the offerings
at the Feasts, New Moon and the Sabbaths.
There are only three times in the year that
freewill offerings are required. These three
times are tied to the three harvests of God –
Messiah as Wave Sheaf, the elect of the First
Resurrection (the wheat harvest at Pentecost)
and the general harvest of the world at
Tabernacles (Deut. 16:16-17; Ex. 23:17-19).
These offerings are to be gathered on arrival at
the commencement of each of the Feasts.
The tithe is of the net wage free of costs. The
calculation of the costs rests with the
individual and his relationship with God.
Withholding tithes is a serious matter, and is
robbing God (Mal. 3:6-18). No person can be
part of the elect and not comply with the tithe
laws. It is a sign of the return to God in
restoration.
The last Jubilee year was 1977. 2008 is the
next year that second tithe is given as third
tithe. 2012 is the next Sabbath year. 2027 is the
next Jubilee year.
No person or church can establish a system,
which limits the system that God decreed in
any way (Rom. 1:18-19).
Tithing is part of the Covenant relationship
with God and a sign that the individual has
returned to God and is part of His law-order.
Withholding tithes is stripping one’s self of the
inheritance and de-sanctifying one’s family.
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