5-22-14 Draft, Close to Final Draft

1. New Testament Giving
v.
Old Testament TithingPaul John Hansen 2014

2. The next 5 slides is an example of
a popular tithing pamphlet.
It is not necessary to read this pamphlet at this time but I will
be referencing it occasionally.
Please forward to slide 8.
I will attempt to prove that the pamphlet is not a fair
representation of the principals found in the New Testament
as it addresses the believers financial responsibility to the
Church body.

8. Slide Index
• The main premises of this power point are:
• 1. (Slide 9) What are a few of the common interpretations when it comes to tithing and
giving?
• 2. (Slide 10) What does the Bible clearly say to the present Church about giving and
tithing?
• 3. (Slide 11) What does the Bible not say to the present Church about giving and tithing?
• 4. (Slide 12) The possible consequences of not following scripture.
• 5. (Slide 13) The blessing of following scripture.
• 6. (Slide 14) Reasons people are reluctant to look at (only) what the scriptures say.
• 7. (Slide 15) What is extra-biblical?
• 8. (Slide 16) Liberty to give, liberty to tithe?
• 9. (Slide 17) Do people really tithe biblically today?
• 10. (Slide 20) Did the patriarchs of old, before Moses, really give a tithe comparable to
the Mosaic tithe?
• 11. (Slide 21) Did Jesus Himself commend the tithe?
• X (Slide 22 Who tithed in the Old Testament? Who did not tithe in the New Testament?
• X (Slide 23) Universal Law v. Sacrificial Law. Law for all mankind v. Law for the
nation of Israel. Man can not pick his universal law. Israel could not pick what part they
wanted.
• x (Slide 24) Levites also worked in the community.

9. .x (Slide 2?) The “fields” (work) were perpetual.
x (Slide 2?) Tithe aided those in a wide variety of employment.
x (Slide 2?) Professionals / Experts
x (Slide 2?) Levites = Government in many ways.
x (Slide 2?) Old covenant ceases the new begins.
x (Slide 2?) Letters of old commenting on tithing / giving.
x (Slide 2?) Following scripture always takes faith.
x (Slide 2?) Levites were not active in Jesus day.

10. 1. What are a few of the common interpretations when it
comes to tithing and giving? In no specific order:
• 1. Giving a specific amount of your first fruits (income) is
no longer commanded, though giving is.
• 2. Giving a tithe is a commandment, along with additional
nonspecific giving, such as alms.

11. 2. What does the Bible clearly say to the present Church about
giving and tithing?
a. I find that there is not one verse in the New Testament that
address a single instruction, to the Church, as to tithing,
after the resurrection of Christ, and the birth of His Church.
b. Note that the New Testament does clearly addresses
instruction as to giving, but is more general, meant to be
more of a heart decision.

12. 3. What does the Bible not say to the present Church about giving and tithing?
a. No where in the New Testament are we give any instruction to give a percentage of
anything to any person or to any Church.
b. We are instructed in 2 Corinthians 8:3 For according to their power, I bear witness,
yea and beyond their power, they gave of their own accord,...
Here believers are commended for their giving beyond what was ever expected.
c. 2 Corinthians 8:12 For if the readiness is there, it is acceptable according as
a man hath, not according as he hath not.
This verse addresses the heart of giving to those in need, from believers,
though many were in their own hardships, yet out of there own individual
ability they gave.
d. 2 Corinthians 9:7 Let each man do according as he hath purposed in his
heart: not grudgingly or of necessity: for God loveth a cheerful giver.
Again the tithe was mandatory (law), this speaks of giving from the heat.
Giving is expected, not as law but out of thankfulness, yet not one hint of
tithing, or accessing the tithe (storehouse) to meet the Churches needs.

13. 4. The possible consequences of not following scripture.
a. The Holly Scriptures “only”, anything else is opening up to
extra-biblical error.
b. Only the proper interpretation of scripture is a sure step to
being compliant to God's will.
c. The will and the interpretation, of/by man is fallible, and not
to be considered above God’s inspired word.
d. Following man is not following God, even if the man is going
in the right direction.

14. 5. The blessing of following scripture.
a. All acts of biblical faith are pleasing to God and beneficial to
man.
b. God's will not mine is infinitely superior.
c. Enhanced fellowship is always the end result of dividing the
word properly, even if few in this world are doing it.
d. Jesus is to be invited among us in all ways of fellowship and
Church administration.
e. What come from obedience is sweet, though it be opposed
by the old nature.
f. Obedience is always profitable even if not seen in this world
or seen in your lifetime.

15. 6. Reasons people are reluctant to look (only) at what the
scriptures say.
a. There is comfort in tradition.
b. To go with the flow is easy.
c. There is often resistance when doing what scripture
teaches. God’s ways are higher than ours.
d. Temporal earthly treasures may be exchanged for eternal
heavenly ones.
e. Risk of opposition, loss of friends, power, and control.
f. Humbling confession may be required.
g. It is almost always easier to give ear to man rather than to
God.
h. Spiritual battles are avoided by following man.
i. You are almost always in the minority when you diligently
follow God.

16. 7. What is extra-biblical?
Extra-biblical is building a premises that is not pulled from the scriptures.
To stay on point I propose that tithing is presented, as mandatory, in today
churches, and are entirely based on precepts, though found in the Old
Testament, are not in the New.
I propose that tithing is much more a “sacrificial law”, than a “universal law”.
I propose that tithing is entirely directed to the Nation (people group) called
Israel, not to all men, and then only up to the day Christ was crucified
(sacrificed). Thou shall not kill is a universal law. The ten commandments
are universal law.
I propose that tithing in any form is not to be presented as a guide to any New
Testament believer.
I propose that mandated tithing ceased at the moment the sacrificial law
(Mosaic Law) ceased, this being at the completion of Christ's work
(Crucified) and the birth of the Church soon after.

17. give, liberty to tithe. 8. Liberty to give, liberty to tithe?
I propose that everyone has the liberty to give any amount of anything that is his, and one has
liberty to tithe any or all of his increase. Providing it is under the liberty of love. What I am
opposing is when one instructs others to do anything that gives inference that the bible commands
it when it does not.
I find no scripture that instructs a new testament (covenanted) believer to proclaim he is “vowing” to
tithe, or even to give.
I find no scripture that instructs the same people to even make public (vow) their giving.
Though it does strongly instruct if one does announce a giving that it be a true declaration.
Ananias and Sapphira Act 5 “You have not lied just to man but to God.”
I actually find the opposite – Matthew 6:3 “But when you give to the needy, do not let your left hand
know what your right hand is doing,” (I do concur that the old testament tithe was not to have been
keep confidential.)
In the old testament proclaiming that you were committed to following the law (tithing) was
admirable.
I propose that proclaiming that you tithe in the new testament can boarder on boasting.
So it is clear that giving should be by a pure heart as one is guided by the very Spirit of God living in
you.
Humbly given in quietness (secret). Giving should be done much the same as prayer, that done for
the public viewing will be seen by man, that done quietly shall be seen by God.
5"When you pray, you are not to be like the hypocrites; for they love to stand and pray in the
synagogues and on the street corners so that they may be seen by men. Truly I say to you, they
have their reward in full. 6"But you, when you pray, go into your inner room, close your door and
pray to your Father who is in secret, and your Father who sees what is done in secret will reward
you. Matthew 6:5-6.

18. 9. Do people really tithe biblically today?
Many people I ask today give me a different calculation for tithing,
some tithe on the gross, some tithe on the net. Some leave off
inheritance, etc.
Looking close at the tithing mandates one will see only
production of the land is tithed. The grain off the land, and the
livestock that is produced off the land (grain, forage, etc.) .
It appears to me that if the land only produced lumber, forage
(hay), or coal for example, that it was not required to be tithed
and delivered to the local storehouse.
The synagogue likely did not take hay. Although I do suspect
that some of the delivered grain was used to grow the livestock
before it was slaughtered for food.
Every tenth seed, every tenth animal was given as a law (tax)
tithe. There is no reason to believe that most anything of value
could have be given to the storehouse, but it would be done
under “freewill” offering not under a tithe law.

19. I often caution the brethren to use their words carefully when they
speak of giving or tithing.
If I had a shoe making factory, or an accounting business, under
the tithe law I had no duty to tithe, yet a moral duty to give.
Being a farmer (land owner) the tax duty would exist if I produced
grain or livestock. If I purchased a calf at 600 pounds and feed
him for slaughter at 1000 pounds I would not have a tithe duty as
with the animal because the tenth was to be taken by the calving
stage before some where sold to me for finishing, but the tithe
was due on the grain produced (not purchased) to feed the
animal.
Today if I were a farmer and calculated my net profit at the end of
the year and took it times ten percent and delivered that to the
storehouse (church) then that would not be a biblical law tithe but
rather a giving of ten percent of my net.
The tithe is every tenth seed (gross), not tenth of some net
income.
If you are not giving every tenth seed you are not tithing and you

20. One can not associate such with a law tithe, but only with a
freewill offering.
Now this is where it gets tricky, if a church, or person, is to claim
tithing yet does not practice tithing then someone is making
fraudulent claims, this is not good.
My point- giving ten percent is not a law tithe, almost no one is
giving a law tithe today, yet many claim they are, and even
holding it against others, in vastly varying degree, who are not
committed to law tithing, by restricting church membership,
communion of the Lords table, and from church leadership
opportunities, etc.
I propose scripture only laid a law tithe on the nation of Israel, for
the storehouse, for substance to the Levites (priests), the
synagogue, the peoples courts, government, welfare, and much
more.
If a society wishes to repeat this form of taxation they are free to
do so, but to say it is a commandment is in error.

21. 10. Did the patriarchs of old, before Moses, really give a tithe
comparable to the Mosaic tithe?
Did Abraham tithed? Heb. 7:5,6,9 (better covenant); Gen. 14:20 (10th of the spoils of war/plunder.),
Hebrews 7:5-9
King James Version (KJV)
5 And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to
take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of
Abraham:
6 But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the
promises.
7 And without all contradiction the less is blessed of the better.
8 And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth.
9 And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham. (((Was Melchizedek a Levi, did
he have a storehouse, or a synagogue.)))
>>
Did Abraham tithe to Melchizedek? No. In Genesis 14 Abraham’s tithe (1/10) was from the spoils of war, but
not from his personal property. The king of Sodom got the rest (9/10).
See- http://www.tithing-russkelly.com/id12.html
Abraham’s tithe is not an example for Christians to follow, it matched in no ways to the tithe law for Israel.

22. 11. Did Jesus Himself commend the tithe? Yes.
(Matthew 23:23) – “Woe unto you, scribes and Pharisees,
hypocrites! for ye pay tithe of *mint and *anise and *cummin,
and have omitted the weightier matters of the law, judgment,
mercy, and faith: these (1/10th) ought ye to have done, and not
to leave the other undone.”
The new covenant was not complete until Christ was crucified,
the curtain yet hung between man and God, therefore the
tithe was operating. The Levites were given small lots of
land close to the warehouses for personal gardens, this is
where they harvested herbs, thus the tenth cam into play.
Definitions:
*mint - culinary herbs.
*anise - a Mediterranean plant of the parsley family, cultivated for its aromatic seeds, which are used in cooking and herbal
medicine.
*cummin - the aromatic seeds of a plant of the parsley family, used as a spice, esp. ground and used in curry powder.

23. 12.
X (Slide 22 Who tithed in the Old
Testament? Who did not tithe in the New
Testament?

24. X (Slide 23) Universal Law v. Sacrificial
Law. Law for all mankind v. Law for the
nation of Israel. Man can not pick his
universal law. Israel could not pick what
part they wanted.

25. 24. Levites also worked in the community.
Many people have not realized that Moses gave the Levites the
means by which to earn a living without having a dependence
upon tithe alone. Other than the tithe of the third and sixth years
of a sabbatical cycle, the only Levites that received tithe were
those who attended to the daily service of the Tabernacle (and
even then it was only that part left over from the festival use by
ordinary Israelites). At other times they had to earn their own
living within the cities (employment) and lands allotted them. The
Levites were expected to work for their livelihood like any other
normal citizen within the community of Israel. This is why the
Levites were provided with open lands surrounding the cities.
The suburb of each Levitical city had on each side for grazing
their cattle (Numbers 35:4).

26. The “fields” (work) were perpetual.
Since some of the cities that the Levites inherited were the most
prosperous in the nation, their combined property value would
almost equal that of the lesser Israelite tribes. These facts
ought to put to rest the belief of some church leaders who
imagine that the Levites lived solely off the tithe of the other
tribes. In no way was this true. The Levites had to work for their
living as anyone else. Only when Levites attended the service
of the Tabernacle (whether on a full-time or part-time basis)
was the tithe expected to support them (Deuteronomy 18:6)
Indeed every priest was a Levite, though every Levite was not a
priest.
“But the fields of the open land about their cities may not be sold;
for that is their perpetual possession” (Leviticus 25:34).

27. Tithe aided those in a wide variety of employment.
Though the Levites were scattered throughout the land of Israel,
there was only one place in the land where they could assist in
the service of the Tabernacle (and later, the Temple). But the
greatest percent of the Levites did not perform services in the
Temple. That building was simply too small for all of them to
work there. Most Levites performed duties, abroad, in other
employments within the nation of Israel.

28. Professionals / Experts
The occupation of the Levites were in what we call professional
fields today• They were ordained to be teachers of the nation
(Deuteronomy 24:8; 33:10; 2 Chronicles 35:3; Nehemiah 8:7).•
They also represented many of the judges of the land, and in
the time of Ezra they were the sole members of the Sanhedrin
— the Supreme Court of the nation (Deuteronomy 17:8–9; 21:5;
1 Chronicles 23:4; 2 Chronicles 19:8; Ezekiel 44:15, 24)• Most
medical services were in their care (Leviticus 13:2, 14:2; Luke
17:14).
They were professional singers and musicians (1 Chronicles
25:1–31; 2 Chronicles 5:12; 34:12).• Producers of books (authors)
and librarians (public records) were almost exclusively Levites (2
Chronicles 34:13).• It may appear strange to some but even law
enforcement was in their care (1 Chronicles 23:4) — they were
the “sheriffs” (Moffatt).• Many of the Levites were architects and
builders (2 Chronicles 34:8–13).

29. Levites = Government in many ways.
And while the ordinary Israelite gave his tithe every third year to
the Levites (and the destitute), look at the services he got
besides the management of the Temple. Israel got teachers for
their children, physicians for their ills, scribes, musicians,
singers, judges, and law enforcement officers, “government”. A
part of their tithe even went to support a type of social security
service every third and sixth year for the destitute. They
managed the food pantry for the qualified poor.
The Jews, and those that joined their community, were supposed
to pay the tithe / “tax”. A “tax” is a bill for services rendered,
those many services are listed above, I’m sure there were other
services / benefits as well.

30. Old covenant ceases the new begins. Mixing old with new will
causes the skin to burst.
The New Covenant had not been introduced. Being under the Old
Covenant administration at the time, it was only natural that
Christ would tell the Pharisees to obey the law of tithing that
Moses ordained.• Indeed, before Jesus was crucified he even
informed his disciples to offer animal sacrifices (Luke 5:14); to
pay the annual half-shekel for the upkeep of the Temple
(Matthew 17:24–27); and even to recognize the Scribes and
Pharisees as sitting in Moses’ seat and to do as they
commanded (Matthew 23:2–3).
(((Do not put new wine in old wine skins.)))

31. 555. Letters of old commenting on tithing / giving.
Justin Martyr [p252] (150 AD) (tithing) "And the wealthy
among us help the needy. . . when our prayer is ended,
bread and wine and water are brought, and the president in
like manner offers prayers and thanksgiving, according to
his ability, and the people assent, saying Amen; and there is
a distribution to each, and a participation of that over which
thanks have been given, and to those who are absent a
portion is sent by the deacons. And they who are well to do,
and willing, give what each thinks fit; and what is collected is
deposited with the president, who succors the orphans and
widows and those who, through sickness or any other
cause, are in want, and those who are in bonds and the
strangers sojourning among us" (First Apology, chap. 67).

32. Irenaeus [p254] (150-200 AD). (tithing) Did not teach tithing.
Against Heresies, book 4, chap. 13, para. 3 and chap. 18•
Tertullian [p242] [Church Father] (150-220 AD), 304. (tithing)
Did not teach tithing.• [Apology, xxxix "Every man brings some
modest coin once a month or whenever he wishes, and only if
he is willing and able; it is a freewill offering. You might call
them the trust-funds of piety; they are spent . . . on the support
and burial of the poor. "

33. Wesley, John, Explanatory Notes(tithing)• (On the Use of Money"
from a sermon preached in 1744): give all you can; or in other
words, give all you have to God. Do not stint yourself, like a
Jew rather than a Christian, to this or that proportion. Render
unto God not a tenth, not a third, not half, but all that is Gods
(be it more or less) by employing all on yourself, your
household, the household of faith and all mankind, in such a
manner that you may give a good account of your stewardship
when ye can be no longer stewards.

34. SPURGEON, CHARLES H; APRIL 18, 1880, SERMON 2716;•
“But you are not under a system similar to that by which the
Jews were obliged to pay tithes to the priests. If there were any
such rule laid down in the Gospel, it would destroy the beauty
of spontaneous giving and take away all the bloom from the
fruit of your liberality! There is no law to tell me what I should
give my father on his birthday. There is no rule laid down in any
law book to decide what present a husband should give to his
wife, nor what token of affection we should bestow upon others
whom we love. No, the gift must be a free one, or it has lost all
its sweetness.”

35. Scofield, C. I., (tithing) The New Scofield Reference Bible [p141,
144, 177-179], Oxford Press, 2 Cor 8 and 9: 270. "In contrast
with the law, which imposed giving as a divine requirement,
Christian giving is voluntary, and a test of sincerity and love.“•
Nelsons Bible Dictionary, tithe; (tithing) ,, Nashville: Thomas
Nelson [p11]. "The law of Moses prescribed tithing in some
detail. Leviticus 27:30-32 stated that the tithe of the land would
include the seed of the land and the fruit of the tree. In addition
the Hebrew people were required to set apart every tenth
animal of their herds and flocks to the Lord. . . . Nowhere does
the New Covenant expressly command Christians to tithe. .

36. .MacArthur, John [p54], (tithing) , Mega-successful church builder, college
founder, author, TV ministry.• "So when someone says the Jew gave ten
percent, that isn’t true. The Jew gave twenty-three percent to begin with. It
was for the poor people, the widows, and people who didn’t have anything
to eat. So they were funding the people who ran the government, which
were the Levites; they were providing for national feasts through the
festival tithe; and they gave for the welfare program. All this was funding for
the national entity. All three of these were taxation, not freewill giving to
God. Tithing was always taxation so that the programs of the government
could run: the priestly program, the national religious program, and the
welfare program" 76.• Commentary on the Book of Romans 9-16
(p.233)Christians are not under obligation to give a specified amount to the
work of their heavenly Father. In none of their forms do the tithe or other
Old Testament levies apply to Christians.• Thoughts On Tithing (from
sermon preached at Grace Community Church in Panorama City,
CA):Tithing, basically, is never, ever advocated in the New Testament; it is
never taught in the New Testament-never!

37. .Viola, Frank, Straight Talk To Elders (tithing)• If we approach the New Testament by lifting verses
from various letters and putting them together, we can build a case that tithing is a New
Testament practice. And therefore we can tell Gods people that they must tithe. But if you look
at the story of the first-century church, you will discover that the Christians did not pay tithes. It
is not there, brothers. It is not there. I will add something to this. The early Christians
recognized that the tithe was part of the Old Covenant. The tithe was an Israel income tax to
support the temple and to help the Levites, who were not given an inheritance. But it was also
for the purpose of supporting the widows, the fatherless, the poor, and the strangers. This rarely
gets mentioned when ministers preach on tithing today. Nevertheless, Jesus Christ has put to
death that whole system. Today, all of us, all of Gods people, are functioning priests. We, the
church--Gods people--are the temple. Now here is something that I don’t think any of you know.
Historically, you cannot find any Christians tithing until the eighth century! The eighth century.
This is historical fact. The Christians in the first century did not tithe. The Christians in the
second century did not tithe. The Christians in the third century did not tithe. It wasn’t until 700
years passed that tithing became a Christian institution. But that’s not all. Brothers, it wasn’t
until the fourth century--under Constantine the Roman emperor who converted to Christianity
and made a Christian state out of the Empire--it wasn’t until Constantine that the church had a
paid clergy. Church leaders did not receive a salary from Gods people until the days of
Constantine. Do you understand? Tithes were not practiced among the Christians until eight
hundred years passed. It was not part of the first-century church practice. It was part of the
Law. And we have been freed from the Law. I know that Melchizedek was given tithes by
Abraham. And I understand that this happened before the Law. But, brothers, may I make this
observation? Abraham gave tithes to Melchizedek one time. So if you wish to hang tithing
around the neck of Gods people by using Abraham, then you can only use it to support a one-
time tithe.

38. .
Billy Graham Evangelistic Association Questions and Answers• It
(tithing) is not mentioned in the New Testament except where it
is describing Old Testament practices or in the Gospels where
Jesus is addressing people who were under the Old Testament
law. Note Jesus comments to the Pharisees in Luke 11:42? A
New Testament teaching on giving which may be helpful to you
is found in 1 Corinthians 16:2.... This passage brings out four
points: we should give individually, regularly, methodically, and
proportionately. The matter of your giving is between you and
God, and He always takes into account our circumstances. He
knows when they are beyond our power to direct and control.
The important thing is that we see giving as a privilege and not
a burden. It should not be out of a sense of duty, but rather out
of love for the Lord and a desire to see His kingdom advanced.

39. .Evangelical Leaders Say Tithe Not Required (Natl. Assoc. of
Evangelicals) Many evangelical churches regularly encourage
their members to tithe, or give the church at least 10 percent of
their income. Yet, according to the February Evangelical
Leaders Survey, most evangelical leaders do not believe the
Bible requires Christians to tithe. The survey showed that 58
percent do not believe the Bible requires a tithe, while 42
percent do. “The Old Testament called for multiple tithes, sort of
combining government taxes with religious stewardship. Many
churches later adopted 10 percent as the standard,” said Leith
Anderson, NAE President. “Since there is such a strong
evangelical tradition of tithing I was a little surprised that a
majority of our evangelical leaders say the tithe system of the
Old Testament does not carry over to the New Testament or to
us.”

40. Possible Topics
Levites were not active in Jesus day. They
did not return? (Ryan Help here.)
Woe to those that impose unbiblical …….
Sent to Bernie Cox for review on 6-22-14.
By Slideview -6-21-14 version.