Donations and offerings are used ONLY to further the outreach of this ministry and other partner ministries to help and train others and to share the Gospel of Jesus Christ. (Luke 6:38, 8:1-3, & 10:7, 2 Corinthians 9:6-7, 1 Timothy 5:18.)
All donations are non-refundable. However, we do not charge for services, nor do we require any donation. Our ministry is volunteer only and non-profit. All donations are gratefully accepted. Please also see the articles below on "tithing".
To Donate:
Venmo to get the app and use this code:
@James-Ziegler-23
Please use the Contact Us button if you would like to make a donation using other methods or have any questions.
Please see our Privacy Policy page.
The following articles on "tithing" are reprinted by permission from Dr. Roger Sapp of Allnationsmin.org:
Foundations of Old Covenant Finances. Revealing the Details and Differences with Finances Today. A Chapter in "The Children are Free" my book on tithing.
Often the Church today has been confused concerning tithing simply because it is confused about the Old Covenant system of finance. It simply does not understand the details about this system of finances and how tithing fit into it. The next few pages of this book seek to unravel that confusion by giving an overview of what exactly the Old Covenant system was like and how it is different from what Christians should be practicing today.
Abraham’s Descendants Given Land by God
The foundation of the Israelite financial system was God’s gift of the land of Canaan to the descendants of Abraham. Without this gift from God, none of the other financial commandments in the Old Covenant of Law would make any sense. God had promised the land to Abraham generations before the Children of Israel occupied this land. The book of Genesis reveals this:
And Abram passed through the land as far as the site of Shechem, to the oak of Moreh. Now the Canaanite was then in the land. And the LORD appeared to Abram and said, "To your descendants I will give this land." So he built an altar there to the LORD who had appeared to him. Genesis 12: 6-7
And later God again said to Abraham…
And the LORD said to Abram, after Lot had separated from him, " Now lift up your eyes and look from the place where you are, northward and southward and eastward and westward; for all the land which you see, I will give it to you and to your descendants forever. And I will make your descendants as the dust of the earth; so that if anyone can number the dust of the earth, then your descendants can also be numbered. Arise, walk about the land through its length and breadth; for I will give it to you." Genesis 13:14-17
God reminded Abraham and his descendants of His promise several times and gave the specific dimensions of the land that He was giving to the Children of Israel. The Old Testament frequently makes reference to the fact that this land was given to the descendants of Abraham by God.
After the time of the Exodus of the Children of Israel from Egypt and the wandering in the wilderness of Sinai, each of the tribes was given a prescribed area of land by God with the exception of the tribe of Levi. This happened during the leadership of Joshua. Here is what the book of Joshua says:
So Joshua took the whole land, according to all that the LORD had spoken to Moses, and Joshua gave it for an inheritance to Israel according to their divisions by their tribes. Thus the land had rest from war. Joshua 11:23
In the latter chapters of the Book of Joshua, each of eleven tribes is given land in various places in the land of Canaan. One tribe, the Levites, were not given land but were scattered throughout the other tribes. The Levites and the Priests, the descendants of the family of Aaron, were supported through a prescribed system of tithing food, offerings and sacrifices of various types that were supplied by the other eleven tribes.
The Year of Jubilee
The other eleven tribes were given their land perpetually by God to live on and to farm or raise livestock. While they could sell the land or lose it because of debt, the land would always revert to them or their families in the year of Jubilee. The year of Jubilee occurred every fifty years. Therefore, each Israelite family had a permanent inheritance of land. Their title to that land was renewed every fifty years no matter what had happen during the previous fifty years. All debts were cancelled in the year of Jubilee. All land returned to the original owner. All Israelite slaves were set free. Here is what God commanded Moses specifically concerning the year of Jubilee:
'You shall thus consecrate the fiftieth year and proclaim a release through the land to all its inhabitants. It shall be a jubilee for you, and each of you shall return to his own property, and each of you shall return to his family. You shall have the fiftieth year as a jubilee; you shall not sow, nor reap its aftergrowth, nor gather in from its untrimmed vines. For it is a jubilee; it shall be holy to you. You shall eat its crops out of the field. On this year of jubilee each of you shall return to his own property. 'If you make a sale, moreover, to your friend, or buy from your friend's hand, you shall not wrong one another. 'Corresponding to the number of years after the jubilee, you shall buy from your friend; he is to sell to you according to the number of years of crops. Leviticus 25:10-15
The sale price of the land was calculated by how many crops it would produce until the year of Jubilee. In other words, if there was ten years to Jubilee, the land was worth more than if there was only nine years to Jubilee. Today, of course, this system does not exist in Israel or any other nation. No one can keep the Law of Moses in this manner any longer. The Gentile nations have never had such a system, then or now. A few verses later in this passage the commandment about setting Israelite slaves free during the year of Jubilee was given.
And if a countryman of yours becomes so poor with regard to you that he sells himself to you, you shall not subject him to a slave's service. He shall be with you as a hired man, as if he were a sojourner; he shall serve with you until the year of jubilee. Leviticus 25:39-40
Additionally, the Law of Moses required that all debts be cancelled every seven years. The Law says:
At the end of every seven years you shall grant a remission of debts. And this is the manner of remission: every creditor shall release what he has loaned to his neighbor; he shall not exact it of his neighbor and his brother, because the Lord's remission has been proclaimed. Deuteronomy 15:1
It is important to see several things in the above system. From a New Testament perspective, the Jubilee is a prophetic picture of what Christ would accomplish for us at the cross. All our spiritual debts are cancelled and forgiven. We have returned to our promised inheritance. We are set free from spiritual slavery. That which was natural in this Old Testament situation is transformed into that which is spiritual in the New Covenant. However, there is danger in spiritualizing these Old Testament things beyond Christ’s fulfillment of them. We can begin to try to keep our spiritualized version of the Law again when it has been fulfilled already in Christ.
Since our experience of these things is spiritual rather than natural, there are important distinctions in what we are experiencing financially and what Israel should have experienced. For example, God has not given Christian believers land to farm or raise flocks on that is ours perpetually. Many poor Gentile believers throughout the Church age have never have owned land. Likewise, another distinction is if we were to sell or lose land that we owned for any reason, it will not return to our families every fifty years. We would have to buy that land again to have it back. Additionally, if we were to buy someone else’s land, we would not have to return it to them either. Our financial debts are not cancelled every seven years either. The Law of Moses does not apply to Gentiles and never has applied to them. Our financial experience as Christians is radically different than the children of Israel’s experience under the Law of Moses.
The Support of the Levites
The Levites were scattered throughout the other eleven tribes. The Levites, which included the Priests from the family line of Aaron, had a primary function of teaching the Law and administering the ceremonial aspects of the Law of Moses. The Levites were the only tribe that was not given land to farm or raise livestock on. In fact, they were commanded not to own land or to do anything else for their support. God gave them no inheritance of land among the sons of Israel. Their inheritance was ten percent of the food (not money) produced by the other eleven tribes. This was called the tithe.
For the tithe of the sons of Israel, which they offer as an offering to the LORD, I have given to the Levites for an inheritance; therefore I have said concerning them, 'They shall have no inheritance among the sons of Israel. Numbers 18:24-25a
The other tribes were commanded by God in the Law of Moses to pay three different tithes of food from that which the land produced, either livestock, fruit from the trees, or vegetables or grain from the harvest. One of these food tithes went directly to the Levites and, in turn, the Levites tithed food to a specific Levitical family, the Priests, the descendants of Aaron. The Levites were supposed to receive the first tithe. The first tithe was the firstfruits of the harvest and the firstfruits of the food animals meaning the first-born of the flock and herds.
Firstfruits has a fulfillment in the New Testament as well. The term firstfruits is not used to describe tithing or giving in the New Testament. It is used only to describe Christ Himself and the believers in the First Century. Christ Himself is the firstfruits and the First Century Church was the firstfruits to God. This aspect of the Law of Moses is a schoolmaster that leads us to a fulfillment in Christ. The New Testament does not teach a spiritualized version of giving firstfruits for Christians to practice. Giving firstfruits today would be practicing a spiritualized form of the Law of Moses. The New Testament teaches that firstfruits were fulfilled in Christ.
These three agricultural food tithes were for the support of Levites, the poor, the widow, the orphan and the foreigner living in the land of Israel and for supporting three festival celebrations a year in Jerusalem. The first yearly tithe was a food tithe in support of the Levites alone. The Church uses this tithe to teach the idea that tithing of money supports the ministry of the Church. However, there are no verses supporting the ongoing tithing of money in the Old Testament or New Testament. Tithing money is a spiritualized version of the Law of Moses that actually commanded the ongoing tithing of food. Here is another description of this first food tithe:
And to the sons of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they perform, the service of the tent of meeting. Numbers 18:21
The Levites were not allowed to own property. Their function was to teach the Law, to conduct worship, and other duties such as acting as judge and making health decisions according to the Law. The Levites had a combined role of both governmental and religious functions. Some have argued that our taxes now take care of the government and help the poor. There is some merit to this thought since tithing was a form of taxation under this system.
Additionally, Christian preachers today can own businesses, property and work a job for a living, as did some Christian leaders such as Paul in the New Testament. Also few ministers of the Gospel have roles in secular government or are medical authorities. The roles and restrictions of those in ministry today are certainly different.
Tithing Food Not Money
The ongoing tithe in Israel’s history was never on money earned at labor or a skill. It was on the produce of agriculture or husbandry. A diligent study on the tithe in Scripture will yield many references to tithing on fruit, grain, vegetables, and animals. Study will not yield references to tithing money except where the agricultural products were converted to silver for convenience in traveling. In those cases, the money was to be spent and consumed on food on arrival. The tithe was on things that God alone grew and not what man created by his own labors or skills. Consider what Leviticus says about the agricultural tithe:
Thus all the tithe of the land, of the seed of the land or of the fruit of the tree, is the Lord's; it is holy to the LORD. Leviticus 27:30
And concerning husbandry:
And for every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the LORD. Leviticus 27:32
The increase of edible plants and animals was tithed upon but nothing else. In a very real sense, God was giving one hundred percent increase since only He can create seed and grow a plant or create the conception and birth of an animal.
Tithing Only in Land of Promise
The practice of food tithing among the Children of Israel was connected only to Canaan, the land that God gave them. Leviticus records:
Speak to the sons of Israel, and say to them, 'When you enter the land which I am going to give to you and reap its harvest, then you shall bring in the sheaf of the firstfruits of your harvest to the priest. Lev 23:10
There was no ongoing tithing of anything prior to the Children of Israel entering the land that God promised to them. No one tithed while the Children of Israel were in Egypt or in the wilderness. After the Children of Israel entered the land, they began to tithe food and give firstfruits of their harvest and animals. Additionally food tithing was only commanded within Canaan. For those Jews living outside Canaan in the dispersion, there was no food tithing commanded.
The Failure of the Old Testament System
The Law of Moses commanded that a number of different types of sacrifices and offerings were to be made beyond the food tithe. All those who were Israelites, whether or not they earned their livings by agrarian means were required to make sacrifices and offerings. Some of these involved money. Some involved grain or other plant products. Many of them involved the sacrifice of food animals that could be purchased at the Temple. In many cases, only the fat of the animal was burned and the remaining edible meat became financial support for the priests who served the Temple. The Law allowed the priests to consume this meat legitimately and it was financial support for them and their families.
By the time of Christ, the priests in Jerusalem had become very corrupt and abused this sacrificial and offering system for their own benefit. A sacrifice could be bought from the Temple and often it was not sacrificed as the worshiper expected. It was resold again and again to other worshippers and was never sacrificed. If a worshipper brought their own sacrifice, often it was sold to other worshippers.
Additionally, the Temple had its own special coinage for offerings. The Temple’s moneychangers regularly took financial advantage of worshipers who were simply trying to fulfill the commandments of the Law of Moses. Because of this corruption of the system, many ordinary Israelites were disgusted with the whole process and quit trying to obey the Law of Moses. Christ was aware of this corruption and the frustration of ordinary Israelites when He entered the Temple at Passover. John recounts the situation in his Gospel. He relates these facts:
And the Passover of the Jews was at hand, and Jesus went up to Jerusalem. And He found in the temple those who were selling oxen and sheep and doves, and the moneychangers seated. And He made a scourge of cords, and drove them all out of the temple, with the sheep and the oxen; and He poured out the coins of the moneychangers, and overturned their tables; and to those who were selling the doves He said, "Take these things away; stop making My Father's house a house of merchandise." His disciples remembered that it was written, "ZEAL FOR THY HOUSE WILL CONSUME ME. John 2:13-17
Christ driving the moneychangers out of the Temple with a whip makes perfect sense in light of this corruption. Nevertheless, the priests had a legitimate right to support through sacrifices and offerings in an honest fashion despite the dishonesty of some. Additionally, the tithing system had seriously failed as well. Many agrarian Israelites would not tithe because of greed and because of the bad reputations of the priests and Levites. The ordinary Israelite knew about this corruption of the Temple system and it created frustration in those trying to keep the Law of Moses. The corruption of the priesthood also created cynicism and unbelief in many Israelites and therefore they didn’t even attempt to keep the Law.
This reaction of frustration, cynicism and unbelief is greatly similar to our situation today. When the teachings of Jesus concerning money are faithfully taught and practiced by the Christian ministry, there will be much more credibility given to the message of the Gospel. As long as the ministry substitutes twisted and abusive doctrines like tithing and uses guilt, fear and greed to motivate giving they will lack credibility. The people of God are not without spiritual senses. They will eventually get it. They will discover the truth. The ministry must teach what Jesus taught about money, property and wealth and nothing else. When the ministry lives contentedly as stewards themselves, then credibility will follow as they speak about these matters.
The main reason for the failure of this Old Testament system is that it was designed by God to fail. The Law never had power to generate righteousness in people. The Law didn’t even make the Priesthood better people. The Law was only capable of revealing sin and the need of a Savior. The apostle Paul tells us that the Law has its own power to create failure by stirring up the sin nature in people. In the realm of finances, the Law or rules of any kind produce greed not generosity. Paul tells us that the Law does not only reveal the sin of coveting, the Law produces coveting. Paul writes:
…I would not have come to know sin except through the Law; for I would not have known about coveting if the Law had not said, "YOU SHALL NOT COVET." But sin, taking opportunity through the commandment, produced in me coveting of every kind; for apart from the Law sin is dead. Romans 7:7b-8
Considering the nature of the Law, it is not surprising that the Law was not kept. The tithing system failed to support the Levites adequately throughout the history of Israel with a few short periods of exception. Many of the Levites in Christ’s time were forced into other occupations because of a lack of support. One of Christ’s disciples, Matthew, may have been in this condition. Matthew’s other name in the New Testament is Levi. The reason Matthew had been a Roman tax collector instead of serving as a Levite may have been a lack of support.
There is a stark contrast to the failure of this legal system of tithing and passages where the people of Israel freely gave from the heart. For instance, the Bible records this about those who gave freely as their hearts moved them to provide for the creation of the Tabernacle.
The Israelites, all the men and women, whose heart moved them to bring material for all the work, which the LORD had commanded through Moses to be done, brought a freewill offering to the LORD. Exodus 35:29
And after a short time had elapsed…
…they (the builders) said to Moses, "The people are bringing much more than enough for the construction work which the LORD commanded us to perform." So Moses issued a command, and a proclamation was circulated throughout the camp, saying, "Let neither man nor woman any longer perform work for the contributions of the sanctuary." Thus the people were restrained from bringing any more. Exodus 36:5-6
Here in this passage, the freewill giving of the people provided all that was needed. When God’s people are not being coerced by legal requirements, they are able to display great grace in giving. The financial failure of some ministries may be a direct result of placing this legalistic requirement on the people that they were serving. Instead of increasing giving, it actually worked to decrease giving.
What do you know about tithing?
1. The Lord Jesus Christ was a carpenter by profession and then after He became 30 years old, He was a preacher and teacher. Neither of these professions was required by the Law of Moses to tithe anything.
2. Simon Peter, originally a fisherman, would not have tithed of the fish that he caught. Fishermen were not required to tithe anything either. There were only two kinds of professions in ancient Israel that were required to tithe. Farmers and husbandmen (shepherds and cattle herders) were the only tithers in ancient Israel. They only tithed the food they produced. (Leviticus 23:10, 27:30, 32)
3. There were many people in Israel with other professions who were not required by the Law to tithe. For instance, the apostle Paul being a tent-maker was not required to tithe. In fact, none of the Twelve apostles would have been tithers because none of them came from the required professions.
4. Abraham did not tithe to Melchizedek in the same way that believers tithe to the Lord Jesus Christ. Abraham’s tithe was very different than what the Church practices today. For instance, Abraham only tithed once. The Church tithes continually. Abraham tithed of the spoils of a war. The Church tithes of its income. Abraham had no increase because he gave the other 90% of the spoils of the war back to the original owner. (Genesis 14:21-23) The Church tithes of its increase. There is no commandment or any logic or indication in the New Testament that believers are to tithe anything to the Lord Jesus Christ. Believers are to give generously as God blesses them and whatever is in their heart according to Paul (2 Corinthians 9:7, 1 Corinthians 16:1-2).
5. The Lord Jesus Christ did not teach His disciples that they should tithe. Christ only makes three statements about tithing. None of these statements say that His disciples should tithe anything. Christ first statement, repeated in two Gospels, is spoken to the Pharisees and not to His disciples. (Matthew 23:23, Luke 11:42) In that statement, Christ says that the Pharisees should continue to tithe mint, dill and cummin. This is a tithe of food not money. He also says that this tithe of food is a part of the Law and says that it is not even an important part of the Law. His other statement is about a self-righteous Pharisee bragging that he tithes. Christ says that the other man who was not tithing who humbled himself was justified in the sight of God. The self-righteous tither was not justified in the sight of God. This is hardly an encouragement for Christ’s disciples to tithe money.
7. The New Testament does not teach that we should tithe to ministers in the same way that Jews tithed to the Priests. The New Testament has nothing at all to say about this. This is extra-biblical logic that is not found in the New Testament. In fact, the Book of Hebrews makes it clear that believers are not of the Levitical order of priests. Jesus Christ, our High Priest, is not of the Tribe of Levi but of the Tribe of Judah. He cannot be a priest under the Law of Moses. He is the High Priest of the Order of Melchizedek. (Hebrews 7:11-28). Believers are of this higher order of priests, the order of Melchizedek.
8. The Bible does not teach that God’s standard for giving is ten-percent. Neither the Old Testament nor the New Testament teaches this. This is extra-biblical logic again. First of all, the food tithe in the Old Testament was not ten-percent. It was actually more like 23% annually on average. There were three food tithes in the Law of Moses. The first food tithe was paid only by agrarian families three times yearly at the feasts to the priests in Jerusalem. The second food tithe was saved by the agrarian families to support these trips. It was called the festival tithe. It was for a family vacation. The third food tithe was given every three years to the local storehouse, so it amounted to about 3% annually. This was the poor tithe collected for those in need. This is the tithe that Malachi wrote about. None of these tithes were money. They were only food. Those who earned their livings by other occupations did not pay a tithe of anything. However, they did give offerings required by the Law some of which were in silver, gold, bronze and copper coins. Nowhere does the New Testament change this legal obligation of tithing food for some agrarian Israelites in the Law to money tithing for all Christians. This transformation of the food tithe to a money tithe is done by teaching that our harvest is our income and bringing us under a spiritualized form of the Law of Moses.
9. The righteous poor did not tithe in the Old Testament. The poor had no harvest or flocks to tithe from. They were able to glean the corners of the field and pick up fallen fruit from the trees of those who were more prosperous. (Leviticus 19:9-10)
10. Tithing is incredibly unfair. Ten-percent of the income of a poor person is a great burden, while ten-percent of the income of a rich person may be no burden at all. If a person only has a $1000 a month income, then $100 of that income will affect their lifestyle and may even impact their ability to take care of their children’s basic needs and pay their bills. If a person has a $10,000 a month income then giving $1,000 per month should have little affect on their lifestyle since they should have a good amount of disposable income beyond their basic needs. If a person has a $100,000 a month income, then $10,000 a month has no appreciable affect on their lifestyle at all. Some continue to teach tithing to poor persons by arguing that if the poor person will give ten-percent of their income then God will bless them. However, coming under a spiritualized form of the Law will hinder God’s blessing in finances. The poor should simply obey the Lord as He guides them in giving.
Please use the Contact Us button if you would like to make a donation using other methods or have any questions.
Please see our Privacy Policy page.
Copyright © 2025 Church of Grace, New Jersey LLC - All Rights Reserved.
This site uses "cookies" to communicate with you, but we do not sell or rent your information to anyone (please see our Privacy Policy page.) Bible quotation credits to Almighty God, and publisher credit to Zondervan, Thomas Nelson Publishers, for New King James Version (NKJV), and the British Crown for King James Version (KJV.) Form credits permitted by the late Dr. William Sudduth. All other credits to their respective creators and publishers. All video / audio / images herein are used legally for commentary and educational purposes according to the "Fair Use Act, 17 U. S. Section 107." We are not medical doctors and are unable to give medical advice or treatment, nor do we give legal, financial, or tax advice. If you are having an emergency, dial 911. If you are having a substance abuse or mental health crisis, we recommend that you call the SAMHSA National Hotline at 1-800-662-4357 or visit https://www.samhsa.gov/find-help/national-helpline for assistance. If you are contemplating suicide please call the National Suicide Prevention and Mental Health Lifeline at 1-800-273-8255 or visit https://suicidepreventionlifeline.org or dial 988. Seek immediate qualified medical or police help if you are a danger to yourself or others, or to property. If you need local assistance, try https://www.findhelp.org/ and enter your zip code and press enter for many categories of help from many different agencies, or https://www.211.org/ or dial 211. All IHAD sessions and associated communications are recorded for quality and training purposes and legal protection (all clients must agree or find another ministry.) Use of any portion of our site or services constitutes your permission to use them. Any information provided by us, our ministry, or anything on this site is simply Christian counsel and personal opinion and not directive in nature or legally binding. We make no warranties of representations, express or implied. Results cannot be guaranteed due to the many variables of body, soul and spirit. We reserve the right to deny or stop services at any time, or to refer you to someone else. You have the right to stop using our service at any time and are free to go elsewhere.
Jesus the Christ is our Savior, Healer, and Deliverer, and He alone gets all the glory! (Isaiah 53:5, 1 Peter 2:24.)