If tithing was such a mandate for believers of the early church, we might wonder why the apostles never taught them to do so. Of course, Paul encouraged them to give; but notice how the giving was to be done: "Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver." 2 Corinthians 9:-7. And in verse 6, he sited the universal law of sowing and reaping: "But this I say, He which sows sparingly shall reap also sparingly; and he which sows bountifully shall reap also bountifully." Moreover, whether they gave sparingly or bountifully, they were to give cheerfully and not out of threat or coercion of the clergy or the Law of Moses.

Moses was the architect of tithing. This occurred at the beginning of the second year of the Exodus. He told the Israelites that they should give a tenth of their crops, fruit trees, and a tenth of their animals to the treasury in the Tabernacle (Leviticus 27:30-33); of course, it is unlikely that they had fruit trees until they left the wilderness, and probably not many gardens or field crops. Manna was their staple diet.

Something about this law that many overlook today is that Moses discouraged the Israelites from giving tithe in money, and although he allowed it, those who did pay in money were penalized. If anyone kept money from the crops for personal use, Moses had them to pay an extra five percent for that privilege. (Leviticus 27:31).

It has certainly changed today. For instance, what would the minister and the people think if we should attend their church, and when the collection plate was passed around, rather than money or a check, we tithed from our garden a couple of tomatoes, a head of lettuce, and a few onions? You don't think that would do? Probably not. Ministers prefer the money over the foodstuffs that Moses ordained. Even so, aren't the preachers so gracious today for not demanding the one-fifth premium for the privilege of tithing their money rather than foodstuff? Bless their gracious hearts.

Moses did not say how the tithe was to be spent or to whom it was to be given if the food and animals were exchange for money except in one place. He did say that it could be spent on the person with the tithe, and this is unknown by most. To our knowledge, this verse has never been preached in any church of the world:

"If that place is too distant and you have been blessed by the LORD your God and cannot carry your tithe (because the place where the LORD will choose to put his Name is so far away), then exchange your tithe for silver, and take the silver with you and go to the place the LORD your God will choose. Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish. Then you and your household shall eat there in the presence of the LORD your God and rejoice." Deuteronomy 14.24-26 (NIV).

Some ministers will be hard pressed to tell "their" congregations that if they feel to do so: "Take your tithes and go to Walmart, or wherever you feel in the Spirit is best. Do your grocery shopping, pick up a couples bottles of wine or a six pack of beer. Eat and drink with your family in the presence of the LORD your God. Be happy and rejoice with Him." (Although this is a paraphrase of a Bible verse, the advice should not be taken if one has a drinking problem—period! For that matter, there is no reason to take the advice at all; for this has to do with a law that does not apply to us. And do we not drink the true wine, the wine of the Spirit and rejoice with our Lord?)

Although tithing is often encouraged by most of the clergy, we've never heard that preached before, and most likely never will; but I guess it could happen; that is, if someone really wanted to be scriptural about the tithe. Even though many say they only preach what is in the Bible, and if it is in the Bible they will preach it, it is strange that this passage has been conveniently missed in the millions of sermons preached on tithing.

So many know virtually nothing about the tithe, and what they do know is from what they've been lambasted with about robbing God. But we should know that since it was only the farmers and ranchers that were responsible for paying the tithe, a large portion of the people in Israel did not tithe! Therefore, if you want to abide by Moses' law of tithing—if you don't have a garden or don't own at least 10 goats, you don't have to tithe. The owner of a farm had to tithe on his barley, or on his livestock if he had 10 animals or more, but his hired hands were exempt. The workers were not required to pay a tithe on their salaries. There was no law that required a tenth of one's salary to be tithed. They kept all they earned from working on the farms or ranches or anywhere else. The tithe was for the Levitical priesthood. It was for food for their livelihood.

Since it was only the owners of farms and flocks that were required to tithe, the Israelite that had fewer than ten cattle did not have to tithe on nine of them because the requirement stated that only the tenth animal that passed under the rod was to be tithed as noted in Leviticus 27:32. Looking at this from our present monetary point of view, a rancher could have many thousands of dollars invested in nine animals, but unless he had ten he was not required to tithe. But if he had that tenth on, he would give that animal to the priesthood. Now, go and tell that to your preacher, and see how well it sets.

Quite a number of ministers teach that the tithe is God's and that He must get His money first. However, the Bible says nothing about God getting the tithe which was designated for the priests, and they were to get the last, not the first, or the firstfruits. They got the tenth animal, the last one that passes under the rod, and then the last of the next ten animals.

It is true that "Abel brought of the firstlings of his flock....And the LORD had respect unto Abel and to his offering." But, you see, this was not a tithe. Able was not tithing to priests. For that matter, there were no priests at that time. His was a blood offering to the LORD God Himself. It was a firstling. The Hebrew word means firstborn in the way Jesus was a Firstborn. We can see the parallel between Abel's lamb offering and Jesus being a Lamb offering. Abel's lamb was a type and Jesus was the fulfillment, the antitype. You see, Jesus was an offering, the first, who gave 100%, not a tithe of 10%. We can now see why Able's offering was accepted as being a type of Jesus, while Cain's fruit of his labor out of the ground was not, which represented the religious works and sweat of man. And it is strange that according to Moses' law of tithing, it was the fruit of man's labor from the ground that was received as well as animals. Of course, the animals were not sacrifices but intended for food.

Even so, it should be clear now that God never got nor required the firstfruits of the tithe. He received the Firstfruit of the His Sons, while the priests got the last of the tithe.

These biblical teachings are clear and should pose some real problems for a lot of ministers today, especially for those who want to use the tithe for their church activities. Think about it: If a minister wants the members of his church to abide by the tithing laws—why doesn't he or she teach them to do it the way the Bible has it? For example, if the members who live in a city want to tithe according to biblical law, they would pay a tenth of their garden produce; that is, if they have gardens, or a tenth of their chickens if they have chickens. But most city ordinances do not allow any livestock, including chickens, to be raised inside the city limits. So, with no chickens, no tithes on their part.

Even if they earned $5,000 a month in other income, all they would be required to tithe would be a tenth of their carrots and every tenth chicken (don't know about the eggs). This, of course, would hardly be enough to support the average church today. Yet, this is the law of tithing which Moses instituted for Israel; but there are no ministers today that we know of who encourage tithing according to the scriptures. They want money, money, and more money. They will not settle for a mere tenth of what comes from gardens and chicken coops!

Therefore,, being a cheerful giver holds us to a much higher standard of giving than the Moses' law of tithing. God wants us to give by the spirit, from our hearts, as sons of God whose nature and desire is to bless others.

It is good, of course, for servants to give according to the law. It can help those who might be in dire need, but it also helps the obedient servant in learning good principles. It also blesses the giver in return from what he has sown. But with the New Ordinance in Jesus Christ, it is giving from that which we are, by His name, His nature of love, and no percentage of the giving is ever mentioned.

Moreover, if the best we can give at any particular time is nothing—we give nothing. For that matter, it could be that we may be the ones in need, and others will be moved to give on our behalf. And if their cheerful hearts feel to give 5%, they give 5%. If it is anywhere between that figure and 100%, then they give that amount—and it is always with a cheerful heart.

Sometimes the overwhelming love in our hearts compels us to give it all, and we do it with no thought of loss. When we see their need is greater than ours, we want to cover that need. We want them to live in great abundance and the joy of life. That is when we give it all, or whatever meets the need. That is what giving is as cheerful sons of God. It is giving by love and the Spirit of Jesus, not by the law as a reluctant servant. The most important point in giving is not how much is given, but that we give according to our hearts. In this giving, we will never give begrudgingly, but always as cheerful givers knowing the receiver is lifted to a higher place of joy in life.

I remember a time when I was less than a year old in Christ and attending a small Baptist church in La Luz, NM. A prayer request was submitted by a concerned parishioner about a family in need after the husband had lost his job. They were in dire need of money for rent and groceries. I prayed and asked the Lord to send someone to help that poor family. I'll never forget the words I heard Him say, "What are you waiting for?" With His Spirit having not been worked and grown in me, I was very careful for a long time in how I prayed. By the way, to my youthful shame, without real compassion, I didn't help the family. I left it in the hand of the Lord, while knowing I was His hand in this. Fortunately we learn as we mature, and in this new day, a day in Christ Jesus we have grown out of youthful immaturity; but especially out of the legalistic mind-set of the Moses' law of the tithe.

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So what should we do about Malachi 3:8? "Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings." First, we do not do as it is commonly done. We do not pressure people to give. We will not make them feel guilty or threatened for not giving. Such threats put the spirit of fear in their hearts, which is so contrary to the Spirit and scriptures. For we know that God does not give us the spirit of fear, but of power, and of love, and of a sound mind, as Paul wrote in 1 Timothy 1:7.

It may not be the case with most, or at least some; but we can conclude that many ministers that subject people to this sort of fear and intimidation are not true shepherds, hirelings as Jesus said in John 10:12. They have been hired to do a job, and although some may be ignorant of the truth and think they are truly serving the Lord in collecting people's tithes, for others, not so. It appears that their heart is set more on payday—how much money in tithes and offering they can collect—rather the Lord's Day.

Regardless of the motive, in the strictest sense of the law, the passage of scripture in Malachi has to do with God's dealings with His people under the Old Covenant. It was about a tithe to the Levitical priesthood who had no other means of support. But that priesthood was nullified with the sacrifice of Jesus, and forever ended in A.D. 70 with the destruction of the Temple by Titus. Surely, it is time to stop taking portions of the Old Testament and incorporating them into the New to suit their own doctrine and/or personal gain. Don't you think?

Let us ask, who of the ministers today feel that they are of the Levitical priesthood? If they truly believe they are priests of that order, they can be justified in their own right to receive tithes. However, to be scriptural, they can only receive from people's vegetable gardens and every tenth animal.

To quote again from our longtime friend, J. Preston Eby, concerning the tithe:

''There is the blessing first, and second, the tithe. How these two have been reversed in our thinking! It has been inscribed in endless volumes, preached on innumerable radio and television programs, and shouted from the pulpits everywhere that the tithing comes first and the blessing comes second. Of course, the scripture quoted most often in support of that teaching is Malachi 3:8-10 wherein God said to Old Testament Israel, 'Will a man rob God? Yet ye have robbed Me. But ye say, Wherein have we robbed Thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed Me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove Me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.'