Wednesday, June 18, 2025

The General Tithe in the Mosaic Covenant

 Leviticus 27:30-34


And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's: it is holy unto the Lord.

27:31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.

27:32 And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord.

27:33 He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed.

27:34 These are the commandments, which the Lord commanded Moses for the children of Israel in mount Sinai.


a). Under the Mosaic/Old Covenant there is more than one tithe. If we follow Scripture there are at least two and probably three tithes. One school of thought teaches two tithes while another teaches three. Personally I believe there were three and my notes will lay out why I believe it. In Leviticus 27:30-33 we have the first tithe. This is the general tithe that is mentioned in Malachi 3:8-12.


1). Malachi 3:8-12 Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.

3:9 Ye are cursed with a curse: for ye have robbed me, even this whole nation.

3:10 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.

3:11 And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts.

3:12 And all nations shall call you blessed: for ye shall be a delightsome land, saith the LORD of hosts.


a). Though we are not under this Mosaic tithe, the promises in this verse are available to us who tithe under the Abrahamic/New Covenant. 


(1) 2 Corinthians 1:20 For all the promises of God in him are yea, and in him Amen, unto the glory of God by us.


(2) Malachi 3:10, 11 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.

3:11 And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts.


2). The First Tithe


b). Leviticus 27:30-33 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD’S: it is holy unto the LORD.

27:31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.

27:32 And concerning the tithe of the herd, of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.

27:33 He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed.


c).. Numbers 18:21-24 And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation.

18:22 Neither must the children of Israel henceforth come nigh the tabernacle of the congregation, lest they bear sin, and die.

18:23 But the Levites shall do the service shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance.

18:24 But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.


1). This passage establishes that the tithe was to go to the Levites.  The Levites then took a tithe from this and gave it to the priests:


a). Numbers 18:25-28 And the LORD spake unto Moses, saying,

18:26 Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.

18:27 And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress.

18:28 Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD'S heave offering to Aaron the priest.

2). Two New Testament witnesses that further establish a Levitical destination for the tithe are Hebrews 7:5 and 7:9.


a). Hebrews 7:5 “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…”


b). Hebrews 7:9 “And as I may so say, Levi also, who receiveth tithes…” 


3).The Second Tithe


a). Deuteronomy 14:22-27 Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.

14:23 And thou shall eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of the herds and of thy flocks; that thou mayest learn to fear the LORD thy God always.

14:24 And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee:

14:25 Then thou shall turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose:

14:26 And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household.

14:27 And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.


b). Deuteronomy 12:17-19 Thou mayest not eat within thy gates the tithe of thy corn, or of thy wine, or of thy oil, or the firstlings of thy herds or of thy flock, nor any of thy vows which thou vowest, nor thy freewill offerings, or heave offering of thine hand:

12:18 But thou must eat them before the LORD thy God in the place which the LORD thy God shall choose, thou, and thy son, and thy daughter, and thy manservant, and thy maidservant, and the Levite that is within thy gates: and thou shalt rejoice before the LORD thy God in all that thou puttest thine hands unto.

12:19 Take heed to thyself that thou forsake not the Levite as long as thou livest upon the earth.


4). This tithe is sometimes referred to as the festival tithe because it was to be gathered and used to finance the family trips to Jerusalem during the Jewish festivals. There were three Jewish feasts during the year that the Jews were required to celebrate them in Jerusalem. It was during these feasts that this tithe was to be used. As it is written this tithe was not to be eaten within my gates, but must be taken to Jerusalem and eaten with my family and the Levite.


5). The Third Tithe


a). Deuteronomy 14:28, 29 At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates:

14:29 And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest.


b). Deuteronomy 26:12 When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled.


c). This tithe was to be eaten within my gates with the Levite, the stranger, the fatherless, and the widow.


d). Louis Goldberg, Professor of Theology and Jewish studies at Moody Bible Institute, wrote in his commentary on Deuteronomy: “Because these tithes were not directly controlled by the priests, Moses gave instructions to avoid their misuse. The Israelites had to make a statement (Deuteronomy 26:13-15), before the LORD that the tithes were used as He had specified.”


e). The three different directions as to how all these tithes, the first, second, and third were to be handled, establishes there were at least two and possibly three tithes.

 

6). Was there three tithes?


a). Zondervan Pictorial Encyclopedia of the Bible: “Scholars have debated whether there were two tithes or even three. Modern studies hold that all the references are to the same tithe, explaining the differences as arising from the variations in time. The reasoning is that in the time of Deuteronomy (which the critical school dates to the 7th century B.C.), the tithe was used for a festal meal for the family, the poor, and the Levites. In the days of Numbers (which is said to be dated to postexilic times), the tithe was employed solely for the support of the ministry of priests and Levites.”


(1) Don C.: I reject this explanation because it holds that Moses did not write all of the Pentateuch, but that there are sections of it that were written hundreds of years apart by different authors. I believe that Moses wrote all the Pentateuch before he died and that he wrote of three different tithes mainly because there were three different destinations or regulations for each one. 


b). Josephus says there was three tithes: Josephus IV. Viii. 22), “Besides those two tithes, which I have already said you are to pay every year, the one for the Levites, the other for the festivals, you are to bring every third year a third tithe to be distributed to those that want; to women also that are widows, and to children that are orphans.”


(1) NOTE FROM JOSEPHUS: Josephus plain and express interpretation of the law of Moses, that the Jews were bound every third year to pay three tithes…is fully confirmed by the practice of good old Tobit.


c). Tobit 1:7, 8 “Of all my produce I would give a tenth to the sons of Levi who ministered at Jerusalem; a second tenth would I sell, and I would go and spend the proceeds each year at Jerusalem, the third tenth I would give to those to whom it was my duty.


d). Unger’s Bible Dictionary: “Maimonides says the third and sixth years’ tithe, was not a ‘third tithe’ but was a variation of the ‘second tithe’ and was shared between the poor and the Levites, i.e. that there was no third tithe.” 


(1) Don C. Again, because there were three different directions and destinations for the tithes, I believe there were three. If this is accurate, then Jewish believers gave 33% of their income yearly, in tithe. Not counting all the other responsibilities of giving, the sacrifices and offerings.


7). We as New Covenant believers are not under this system of tithing. I believe that Galatians 3:10-14 clears this up. Also a careful study of Acts 15 and the Council at Jerusalem, and the dispute of over Gentiles being circumcised in order to be in the Body of Christ is also needed. 


a). Galatians 3:10-14  For as many as are of the works of the law are under the curse: for it is written, Cursed is every one that continueth not in all things which are written in the book of the law to do them.

3:11 But that no man is justified by the law in the sight of God, it is evident: for, The just shall live by faith.

3:12 And the law is not of faith: but, The man that doeth them shall live in them.

3:13 Christ hath redeemed us from the curse of the law, being made a curse for us: for it is written, Cursed is every one that hangeth on a tree:

3:14 That the blessing of Abraham might come on the Gentiles through Jesus Christ; that we might receive the promise of the Spirit through faith.


8). Is there a tithe under the New Covenant? Yes, it is found in the Abrahamic Covenant, in Abraham’s, Isaac and Jacob’s tithing. Because we are in the New Covenant/Abrahamic Covenant, we are to walk in the steps of Abraham.


a). Galatians 3: But that no man is justified by the law in the sight of God, it is evident: for, The just shall live by faith.

3:12 And the law is not of faith: but, The man that doeth them shall live in them.

3:13 Christ hath redeemed us from the curse of the law, being made a curse for us: for it is written, Cursed is every one that hangeth on a tree:

3:14 That the blessing of Abraham might come on the Gentiles through Jesus Christ; that we might receive the promise of the Spirit through faith.


b). Romans 4:8-16 Blessed is the man to whom the Lord will not impute sin.

4:9 Cometh this blessedness then upon the circumcision only, or upon the uncircumcision also? for we say that faith was reckoned to Abraham for righteousness.

4:10 How was it then reckoned? when he was in circumcision, or in uncircumcision? Not in circumcision, but in uncircumcision.

4:11 And he received the sign of circumcision, a seal of the righteousness of the faith which he had yet being uncircumcised: that he might be the father of all them that believe, though they be not circumcised; that righteousness might be imputed unto them also:

4:12 And the father of circumcision to them who are not of the circumcision only, but who also walk in the steps of that faith of our father Abraham, which he had being yet uncircumcised.

4:13 For the promise, that he should be the heir of the world, was not to Abraham, or to his seed, through the law, but through the righteousness of faith.

4:14 For if they which are of the law be heirs, faith is made void, and the promise made of none effect:

4:15 Because the law worketh wrath: for where no law is, there is no transgression.

4:16 Therefore it is of faith, that it might be by grace; to the end the promise might be sure to all the seed; not to that only which is of the law, but to that also which is of the faith of Abraham; who is the father of us all,


9). Abraham Isaac and Jacob all walked in the same Covenant together, the Abrahamic Covenant..


a). Hebrews 11:9 By faith he did sojourn in the land of the promise as a strange country, in tabernacles having dwelt with Isaac and Jacob, fellow-heirs of the same promise,


(1) Genesis 26:1-5 And there was a famine in the land, beside the first famine that was in the days of Abraham. And Isaac went unto Abimelech king of the Philistines unto Gerar.

26:2 And the Lord appeared unto him, and said, Go not down into Egypt; dwell in the land which I shall tell thee of:

26:3 Sojourn in this land, and I will be with thee, and will bless thee; for unto thee, and unto thy seed, I will give all these countries, and I will perform the oath which I sware unto Abraham thy father;

26:4 And I will make thy seed to multiply as the stars of heaven, and will give unto thy seed all these countries; and in thy seed shall all the nations of the earth be blessed;

26:5 Because that Abraham obeyed my voice, and kept my charge, my commandments, my statutes, and my laws.


(2) Genesis 28:10-14 And Jacob went out from Beersheba, and went toward Haran.

28:11 And he lighted upon a certain place, and tarried there all night, because the sun was set; and he took of the stones of that place, and put them for his pillows, and lay down in that place to sleep.

28:12 And he dreamed, and behold a ladder set up on the earth, and the top of it reached to heaven: and behold the angels of God ascending and descending on it.

28:13 And, behold, the Lord stood above it, and said, I am the Lord God of Abraham thy father, and the God of Isaac: the land whereon thou liest, to thee will I give it, and to thy seed;

28:14 And thy seed shall be as the dust of the earth, and thou shalt spread abroad to the west, and to the east, and to the north, and to the south: and in thee and in thy seed shall all the families of the earth be blessed.

28:15 And, behold, I am with thee, and will keep thee in all places whither thou goest, and will bring thee again into this land; for I will not leave thee, until I have done that which I have spoken to thee of.

28:15 And, behold, I am with thee, and will keep thee in all places whither thou goest, and will bring thee again into this land; for I will not leave thee, until I have done that which I have spoken to thee of.

28:16 And Jacob awaked out of his sleep, and he said, Surely the Lord is in this place; and I knew it not.

28:17 And he was afraid, and said, How dreadful is this place! this is none other but the house of God, and this is the gate of heaven.

28:18 And Jacob rose up early in the morning, and took the stone that he had put for his pillows, and set it up for a pillar, and poured oil upon the top of it.

28:19 And he called the name of that place Bethel: but the name of that city was called Luz at the first.

28:20 And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on,

28:21 So that I come again to my father's house in peace; then shall the Lord be my God:

28:22 And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee.


Abraham’s tithe


Genesis 14:14And when Abram heard that his brother was taken captive, he armed his trained servants, born in his own house, three hundred and eighteen, and pursued them unto Dan.

14:15 And he divided himself against them, he and his servants, by night, and smote them, and pursued them unto Hobah, which is on the left hand of Damascus.

14:16 And he brought back all the goods, and also brought again his brother Lot, and his goods, and the women also, and the people.

14:17 And the king of Sodom went out to meet him after his return from the slaughter of Chedorlaomer, and of the kings that were with him, at the valley of Shaveh, which is the king's dale.

14:18 And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God.


1). These are Covenant foods. I personally believe this was the culmination of a Covenant Abram had made with God before he went to war to rescue Lot. His response to the king of Sodom in Genesis 14:22, 23 points to this. Also, this points to the atonement in Christ.

 

a). Mark 14:22-25 And as they did eat, Jesus took bread, and blessed, and brake it, and gave to them, and said, Take, eat: this is my body.

14:23 And he took the cup, and when he had given thanks, he gave it to them: and they all drank of it.

14:24 And he said unto them, This is my blood of the new testament, which is shed for many.

14:25 Verily I say unto you, I will drink no more of the fruit of the vine, until that day that I drink it new in the kingdom of God.

 

2). It also points to intimate relationship.

 

a). Revelation 3:20 Behold, I stand at the door, and knock: if any man hear my voice, and open the door, I will come in to him, and will sup with him, and he with me.

 

3). As we shall see, Genesis 14:18-24 reveals some of the obligations of a probable Covenant that was cut with Abram and probably Melchizedek before he went on the journey and battle to rescue Lot and his family as well as all the goods and people who were taken captive. If not a Covenant, there was definitely a vow made by Abram before the rescue attempt.    



14:19 And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth:


1). Notice in particular the words spoken to Abram by Melchizedek. I can’t help but see this ceremony as the culmination of Covenant/vow that was mad previous to Abram going to rescue his nephew. The writer of Hebrews says that Melchizedek was greater than Abram.

 

a). Hebrews 7:7 “And without all contradiction the less is blessed of the better.”

 

b). After giving all of Melchizedek’s titles and qualifications he tells us, “Now consider how great this man was,” Hebrews 7:4.

 

14:20 And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.


1). The phrase “delivered thine enemies into thine hand”, is clearly from a covenant perspective especially looking at the Hebrew word for “delivered”. The use of the English word “delivered” confirms this.

 

a). Genesis 15:1 After these things the word of the LORD came unto Abram in a vision, saying, Fear not, Abram: I am thy shield, and thy exceeding great reward.

 

b). Deuteronomy 33:29 Happy art thou, O Israel: who is like unto thee, O people saved by the LORD, the shield of thy help, and who is the sword of thy excellency! and thine enemies shall be found liars unto thee; and thou shalt tread upon their high places.

 

2). The wording of this part of the verse to me is a strong hint  that before Abram left to go on this mission, there was a covenant cut or a vow made with “the most high God” to ensure victory and success of the following: The rescue of Lot and his family first and foremost along with the rest of the people, the delivering of  the four kings into Abram’s hands, and the recovering of all the goods. The giving of the ten percent of all the goods was the final piece of this vow.  


14:21 And the king of Sodom said unto Abram, Give me the persons, and take the goods to thyself.

14:22 And Abram said to the king of Sodom, I have lift up mine hand unto the Lord, the most high God, the possessor of heaven and earth,


1). This is clearly an action of covenant making. Other examples in Scripture where the hand was raised in oath.

 

a). Isaiah 62:8 The LORD hath sworn by his right hand, and by the arm of his strength, Surely I will no more give thy corn to be meat for thine enemies; and the sons of the stranger shall not drink thy wine, for the which thou hast laboured:

 

b). Ezekiel 47:14 And ye shall inherit it, one as well as another: concerning the which I lifted up mine hand to give it unto your fathers: and this land shall fall unto you for inheritance.

 

c). Deuteronomy 32:39-41 See now that I, even I, am he, and there is no god with me: I kill, and I make alive; I wound, and I heal: neither is there any that can deliver out of my hand.

32:40 For I lift up my hand to heaven, and say, I live for ever.

32:41 If I whet my glittering sword, and mine hand take hold on judgment; I will render vengeance to mine enemies, and will reward them that hate me.

 

d). Revelation 10:5, 6 And the angel which I saw stand upon the sea and upon the earth lifted up his hand to heaven,

10:6 And sware by him that liveth for ever and ever, who created heaven, and the things that therein are, and the earth, and the things that therein are, and the sea, and the things which are therein, that there should be time no longer:

 

e). Daniel 12:7 And I heard the man clothed in linen, which was upon the waters of the river, when he held up his right hand and his left hand unto heaven, and sware by him that liveth for ever that it shall be for a time, times, and an half; and when he shall have accomplished to scatter the power of the holy people, all these things shall be finished.

 

2). John Gill Commentary: I have lifted up mine hand unto the Lord; which was both a gesture of praying and of swearing, and both may be intended here; when he set out on his expedition, it is very probable he prayed to God for success, and swore that if he prospered him, that he would receive no profit or advantage from it to himself; or now in the presence of Melchizedek he lift up his hands and swore that he would take none of the goods he had recovered to his own line; and in this form of praying or swearing, he makes use of the same epithets of God Melchizedek had just used:

 

3). In response to the king of Sodom’s offer of Abram keeping the goods but not the people, Abram told the king very bluntly of a vow he had made to God concerning the matter.


14:23 That I will not take from a thread even to a shoelatchet, and that I will not take any thing that is thine, lest thou shouldest say, I have made Abram rich:


1). This is the content of the vow Abram made to the Lord. We can safely say it was probably made during the decision to go rescue Lot and his family. It probably included giving of the tithe as well as the refusal of taking any of the goods to himself. All on the basis of the Most High God giving Abram victory over his enemies. There may have been a formal covenant made, but if not, it at least consisted of this binding vow. It must be stated that the parameters for this tithe were set/spoken by Abraham. Abraham lifted up his hand unto the Lord, the most high God, the possessor of heaven and earth and said he would not take any thing for himself but would tithe on all the spoils, but that God would allow him to rescue Lot and the other victims.  


2). It seems apparent that the goods that Abram brought back would significantly increase his worth, and by all rights Abram was entitled to it because of his victory. The king of Sodom’s attempt to bargain with Abram I believe came from an ungodly boldness. I can’t help but see a contempt that Abram has for this king. It has already been reported in Genesis 13:13 that “…the men of Sodom were wicked and sinners before the LORD exceedingly.” It was this I believe fueled Abram’s contempt. Basically Abram said that he in no way would give opportunity for this person to say I helped Abram get his wealth.


14:24 Save only that which the young men have eaten, and the portion of the men which went with me, Aner, Eshcol, and Mamre; let them take their portion.


Jacob’s Tithe


Genesis 28:10-22 And Jacob went out from Beersheba, and went toward Haran.

28:11 And he lighted upon a certain place, and tarried there all night, because the sun was set; and he took of the stones of that place, and put them for his pillows, and lay down in that place to sleep.

28:12 And he dreamed, and behold a ladder set up on the earth, and the top of it reached to heaven: and behold the angels of God ascending and descending on it.

28:13 And, behold, the Lord stood above it, and said, I am the Lord God of Abraham thy father, and the God of Isaac: the land whereon thou liest, to thee will I give it, and to thy seed;

28:14 And thy seed shall be as the dust of the earth, and thou shalt spread abroad to the west, and to the east, and to the north, and to the south: and in thee and in thy seed shall all the families of the earth be blessed.

28:15 And, behold, I am with thee, and will keep thee in all places whither thou goest, and will bring thee again into this land; for I will not leave thee, until I have done that which I have spoken to thee of.

28:16 And Jacob awaked out of his sleep, and he said, Surely the Lord is in this place; and I knew it not.

28:17 And he was afraid, and said, How dreadful is this place! this is none other but the house of God, and this is the gate of heaven.


1). It is here that we see the striking difference between Jacob and Esau. In describing the temperaments of the two brothers the Bible says: “And the boys grew: and Esau was a cunning hunter, a man of the field; and Jacob was a plain man, dwelling in tents Genesis 25:27.


2). Henry M Morris, The Genesis Record: Jacob, on the other hand, was a “plain man, dwelling in tents.” Just like Abraham and Isaac, he “sojourned in the land of promise, as in a strange country, dwelling in tabernacles” (Hebrews 11:9)...The translators have done Jacob a disservice by calling him a “plain” man, or a “quiet” man. The Hebrew word is tam, which means “perfect” or “complete” or possibly “mature.” It is exactly the same word God used to describe Job when he called him “a perfect and an upright man, one that feareth God, and escheweth evil” (Job 1:9).  


3). This Hebrew word is found 13 times in the OT. It is only translated “plain” here. Every other instance it is used, it is not referring to “plain”. In nine instances it is translated “perfect.” Once it is translated “upright.” And twice it is translated “undefiled.” In the different translations of Genesis 25:27, the closest to the Hebrew meaning is found in the two Jewish translations (See above). In the Stone Edition of THE CHUMASH, it says, “Jacob was a wholesome man.” In the Online English Translation of the Tanakh (Jewish Bible), it says “whereas Jacob was an innocent man.” 


a). Job 1:1  There was a man in the land of Uz, whose name was Job; and that man was perfect  and upright, and one that feared God, and eschewed evil.


b). Job 1:8 And the LORD said unto Satan, Hast thou considered my servant Job, that there is none like him in the earth, a perfect and an upright man, one that feareth God, and escheweth evil?


c). Job 2:3 And the LORD said unto Satan, Hast thou considered my servant Job, that there is none like him in the earth, a perfect and an upright man, one that feareth God, and escheweth evil? and still he holdeth fast his integrity, although thou movedst me against him, to destroy him without cause.


d). Job 8:20 Behold, God will not cast away a perfect man, neither will he help the evil doers:


e). Job 9:20 If I justify myself, mine own mouth shall condemn me: if I say, I am perfect, it shall also prove me perverse.


f). Job 9:21 Though I were perfect, yet would I not know my soul: I would despise my life.


g). Job 9:22 This is one thing, therefore I said it, He destroyeth the perfect and the wicked.


h). Psalm 37:37 Mark the perfect man, and behold the upright: for the end of that man is peace.


i). Psalm 64:4 That they may shoot in secret at the perfect: suddenly do they shoot at him, and fear not.


j). Proverbs 29:10 The bloodthirsty hate the upright: but the just seek his soul.


k). Song of Solomon 5:2 I sleep, but my heart waketh: it is the voice of my beloved that knocketh, saying, Open to me, my sister, my love, my dove, my undefiled: for my head is filled with dew, and my locks with the drops of the night.


l). Song of Solomon 6:9 My dove, my undefiled is but one; she is the only one of her mother, she is the choice one of her that bare her. The daughters saw her, and blessed her; yea, the queens and the concubines, and they praised her.


28:18 And Jacob rose up early in the morning, and took the stone that he had put for his pillows, and set it up for a pillar, and poured oil upon the top of it.

28:19 And he called the name of that place Bethel: but the name of that city was called Luz at the first.

28:20 And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on,

28:21 So that I come again to my father's house in peace; then shall the Lord be my God:

28:22 And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee.


1). It must be stated that the parameters for this tithe were set/spoken by Jacob. "And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, So that I come again to my father's house in peace; then shall the Lord be my God: And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee.


The Abrahamic/New Covenant Tithe is received in Heaven


Jesus our great High Priest is in Heaven


a. Hebrews 4:12-14  For the word of God is quick, and powerful, and sharper than any twoedged sword, piercing even to the dividing asunder of soul and spirit, and of the joints and marrow, and is a discerner of the thoughts and intents of the heart.

4:13 Neither is there any creature that is not manifest in his sight: but all things are naked and opened unto the eyes of him with whom we have to do.

4:14 Seeing then that we have a great high priest, that is passed into the heavens, Jesus the Son of God, let us hold fast our profession.


Jesus receives our tithe in heaven.


a. Hebrews 7:8 And here men that die receive tithes; but there he receiveth them of whom it is witnessed that he liveth.


1). The writer (probably Paul) is contrasting the receiving of tithes, “here” and “there”. “Here” of course meaning here on earth by Levites in the temple and probably congregations of Messianic Jews and Gentiles, and “there” referring to heaven. The “he” in this verse is no doubt referring to Jesus. There is a different school of thought that teaches that the Priest who receives tithes in heaven is Melchizedek, in fact the Classic  Amplified writes that the “he” is Melchizedek. I personally believe that although Melchizedek is in the passage, he is only there to point to Christ Jesus. I believe the “he” in heaven is Christ. Later in Hebrews 7 the Scripture shows that the "he" is Christ.


a). Hebrews 7:13, 14 For he of whom these things are spoken pertaineth to another tribe, of which no man gave attendance at the altar.

7:14 For it is evident that our Lord sprang out of Judah; of which tribe Moses spake nothing concerning priesthood.


2). When we pay tithes and offerings, the Lord Jesus receives them in heaven and offers them to the Father.


a). Hebrews 8:1-3 Now of the things which we have spoken this is the sum: We have such an high priest, who is set on the right hand of the Majesty in the heavens.

8:2 A minister of the sanctuary, and of the true tabernacle, which the Lord pitched, and not man.

8:3 For every high priest is ordained to offer gifts and sacrifices: wherefore it is of necessity that this man have somewhat to also to offer.


a). This is primarily referring to Jesus offering his blood on the Mercy Seat in heaven.


(1) Hebrews 9:11-14 But Christ being come an high priest of good things to come, but a greater and more perfect tabernacle, not made with hands, that is to say, not of this building;

9:12 Neither by the blood of goats and calves, but by his own blood e entered in once into the holy place, having obtained eternal redemption for us.

9:13 For if the blood of bulls and of goats, and the ashes of an heifer sprinkling the unclean, sanctifieth to the purifying of the flesh:

9:14 How much more shall the blood of Christ, who through the eternal Spirit offered himself without spot to God, purge your conscience from dead works to serve the living God?


b). But it is also referring to the other spiritual sacrifices we offer to Jesus and he in turn offers them to the Father.


(1) Our tithes and offerings: Hebrews 7:8


(2) Our confession, the words of our mouth: Hebrews 3:1.


(3) Our praise: Hebrews 13:15. 


(4) Our obedience to his will: Romans 12:1, 2.


c). D.C.:While I believe that not tithing will not bring a curse on us or keep a person out of heaven, I do believe that if a believer does not tithe they will miss blessings that the individual who does tithe receives. If the Jews could give 23% of their total income just in tithe every year  [the adding of all three tithes every three years], under the Old Covenant, can’t we who are under a better Covenant give at least 10%.


d). Kenneth E. Hagin, The Midas Touch: I’ve also heard preachers try to hammer Christians by quoting from Malachi chapter 3 saying that they are cursed if they don’t pay tithes and give offerings. Obviously, this is not correct. While the people of Malachi's day were under the Law of Moses, the New Testament plainly declares that Christ has redeemed us from the curse of the Law (Galatians 3:13). Does that mean that tithing is not longer valid? Not at all. As I said in the last chapter, God’s people were tithers four hundred years before the Law, and Jesus reaffirmed the validity of tithing in His teaching. In the only recorded instance of Jesus’ referring to tithing. He said it should be done! But there is no curse today for not tithing. We are free from the legalistic requirements of the mosaic Law. Is there any other consequence? Yes, if we don’t tithe, we limit our selves from receiving the blessings of God has promised those who pay tithes and give offerings by faith. 


e). Kenneth Copeland Ministries:  Is Tithing Right for You? May 21, 2025

Learn five reasons to be a tither and discover Is Tithing Right for You?

Have you ever thought, What’s the big deal about tithing? Or, What is tithing, anyway? Do I have to tithe? As with all the promises of God, you don’t have to do anything. Obeying a promise of God is completely your choice.