Part One

Malachi 3:7

Introduction:

The tithe, as we know it; is a subject that is very dear to most church leaders. One Bible teacher
said, “The idea that every believer is obligated to tithe (give ten per cent of their income to the
work of God) is widespread in the evangelical churches today. Most Christians receive teaching on
tithing early in their spiritual lives. Some churches believe so strongly in tithing that their members
regularly recite the Tither's Creed – ‘The tithe is the Lord's. In truth we learned it. In faith we
believe it. In joy we give it. The tithe!’ Other preachers have claimed that anyone who does not
give a tithe to the work of God is robbing God and under a curse according to Malachi 3:8-10.”

2 Corinthians 8:7 (ESV)

7 But as you excel in everything—in faith, in speech, in knowledge, in all earnestness, and
in our love for you—see that you excel in this act of grace also.

While many theologians and seminaries do not teach tithing, their local churches and organizations
do. Let us go back to Scriptures to find out what God says. The passage that is most often quoted
by those who teach on tithing is Malachi 3:8-12. But how are we to understand it?

What is a biblical tithe? The word is so common among Christians that everybody thinks that he
or she knows exactly what it means. The Hebrew and Greek words for "tithe" both simply mean "a
tenth." However, beyond this simple definition, much difficulty exists in defining the contents of the
tithe. According to the Oxford Advanced Learner’s Dictionary the tithe is “a tenth or other fixed
part of the goods that somebody produces or the money that they earn, that they give regularly
to help support the church.”

But is this the biblical definition? We should not impose our present definitions to the biblical terms
but determine the Biblical terms by evaluating the biblical data that is available to us.

How are we to understand tithing? An important key to understanding of what God is talking about
here is found in the preceding verse, Malachi 3:7:

“Ever since the time of your forefathers you have turned away from MY DECREES and
have not kept them.”

Where are God’s decrees found? The majority of references to tithing in the Bible are found in the
Law of Moses. We learn a great deal about tithing in this section of Scripture. We hope that those
who teach that Christians should tithe today would consider this teaching on tithing.

Teachings on Tithing:

1. IN GOD'S WORD, THE TITHE IS ALWAYS ONLY FOOD!

True biblical tithes were always only food from the agricultural crops (Lev 27:30) and animal
herds (Lev 27:32) of only Israelites who only lived inside God's Holy Land. Since pagan dust
defiled, the original tithe consisted solely of the increase of land produce from God’s sanctified
land of Israel and from the increase of animals herded on the land of Israel. The increase was
from God's hand and not man's craft or ability. Although the tithe could be exchanged for its
monetary value, the tithe itself never consisted of money!

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 Contents of the tithe:

 Lev 27:30,32 A tithe of everything from the land, whether grain from the soil or fruit
from the trees, belongs to the LORD; it is holy to the LORD. 32 The entire tithe of the
herd and flock--every tenth animal that passes under the shepherd's rod--will be holy
to the LORD.
 Num 18:27 Your offering will be reckoned to you as grain from the threshing floor or
juice from the winepress.
 Dt 12:17 You must not eat in your own towns the tithe of your grain and new wine and
oil…
 Dt 14:22-23 Be sure to set aside a tenth of all that your fields produce each year. 23
Eat the tithe of your grain, new wine and oil, and the firstborn of your herds and
flocks in the presence of the LORD your God at the place he will choose as a dwelling
for his Name, so that you may learn to revere the LORD your God always.
 Dt 26:12 When you have finished setting aside a tenth of all your produce in the third
year, the year of the tithe, you shall give it to the Levite, the alien, the fatherless and
the widow, so that they may eat in your towns and be satisfied.
 2Chro 31:5,6 As soon as the order went out, the Israelites generously gave the firstfruits
of their grain, new wine, oil and honey and all that the fields produced. They brought
a great amount, a tithe of everything. 6 The men of Israel and Judah who lived in the
towns of Judah also brought a tithe of their herds and flocks and a tithe of the holy
things dedicated to the LORD their God, and they piled them in heaps.
 Neh 10:37 … And we will bring a tithe of our crops to the Levites, for it is the Levites
who collect the tithes in all the towns where we work.
 Neh 13:5 and he had provided him with a large room formerly used to store the grain
offerings and incense and temple articles, and also the tithes of grain, new wine and
oil prescribed for the Levites, singers and gatekeepers, as well as the contributions for
the priests.
 Mal 3:10 Bring the whole tithe into the storehouse, that there may be food in my house.
 Mt 23:23 Woe to you, teachers of the law and Pharisees, you hypocrites! You give a
tenth of your spices--mint, dill and cummin. …
 Lk 11:42 Woe to you Pharisees, because you give God a tenth of your mint, rue and all
other kinds of garden herbs...

2. ADDITIONAL INSTRUCTIONS BASED ON LEV 27:30-33.

Lev 27:30-33 a tithe of everything from the land, whether grain from the soil or fruit
from the trees, belongs to the LORD; it is holy to the LORD. 31 if a man redeems any of
his tithe, he must add a fifth of the value to it. 32 the entire tithe of the herd and flock-
-every tenth animal that passes under the shepherd's rod--will be holy to the LORD. 33
he must not pick out the good from the bad or make any substitution. If he does make
a substitution, both the animal and its substitute become holy and cannot be
redeemed.'"

a. According to Leviticus 27:31 if a Jew redeemed his tithe (i.e., sold it for money) then he was
to add 20% more to it totaling 12%! This shows God would rather have the goods than the
money. If a Jew paid in money he can’t even call it a tithe unless he adds a "fifth part" of
the tithe to it! So, essentially, today a tithe is 12% of one’s income and not 10%!

b. According to Lev 27:32: If the tithes came from the "herds or flocks" it was the "tenth animal
that passed under the shepherd’s rod that was tenth that belonged to God. This implies
that if a man had but nine sheep, he didn’t tithe his sheep at all!

c. God did not even require the best of the flock, just the tenth animal that passes under the
rod even if it was the ugliest of them all. According to Lev 27:33, “He must not pick out the
good from the bad.” (In contrast, animals for sacrifice always had to be without blemish--
Dt 15:21 If an animal has a defect, is lame or blind, or has any serious flaw, you must not
SACRIFICE it to the LORD your God.)

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3. THERE APPEARS TO BE, NOT ONE, BUT THREE TITHES UNDER THE LAW.

a. The first yearly tithe (may be called the “Levite’s tithe.”) Numbers 18: For Levitical
Inheritance

Num 18:20-24 The LORD said to Aaron, "You will have no inheritance in their land, nor will
you have any share among them; I am your share and your inheritance among the
Israelites. 21 I give to the Levites all the tithes in Israel as their inheritance in return for the
work they do while serving at the Tent of Meeting. 23… This is a lasting ordinance for the
generations to come. They will receive no inheritance among the Israelites. 24 Instead, I
give to the Levites as their inheritance the tithes that the Israelites present as an offering
to the LORD. That is why I said concerning them: 'They will have no inheritance among the
Israelites.'"

(1) The Levitical tithes provided basic sustenance for the Levites and the Aaronic priests
of the tribe of Levi, since they had no inheritance in the land of Israel (see also Dt 12:12;
14:27, 29; 18:1, 2; Josh 13:14, 33; 14:3; 18:7; Ezek 44:28).

(2) The FULL “Levitical tithes” did not go to the priests at all. Instead, according to
Numbers 18:21-24 and Nehemiah 10:37, it went to the Levites.

Neh 10:37 Moreover, we will bring to the storerooms of the house of our God,
to the priests, the first of our ground meal, of our [b]grain offerings, of the
fruit of all our trees and of our new wine and oil. And we will bring a tithe of
our crops to the Levites, for it is the Levites who collect the tithes in all the
towns where we work.

The Levites were not even ministers or priests -- they were only servants to
the priests. The Levites were prohibited from ministering blood sacrifices
under penalty of death (Numb. 18:3). Numbers chapter 3 describes the
Levites as carpenters, metal workers, leather-craftsmen and artists who
maintained the small sanctuary. And, according to First Chronicles, chapters
23-27, during the time of King David and King Solomon, the Levites were
still skilled craftsmen who inspected and approved all work in the Temple:
24, 000 worked in the Temple as builders and supervisors; 6,000 were
officials and judges; 4,000 were guards and 4,000 were musicians. As
political representatives of the king, Levites used their tithe income to serve
as officials, judges, tax collectors, treasurers, temple guards, musicians,
bakers, singers and professional soldiers (1 Chron. 12:23, 26; 27:5).

(3) Next, the Levites gave the best “tenth of this tithe” (1%) which they received
to the priests who ministered the sin sacrifices and served inside the holy places.
Priests personally did not tithe at all. (Num 18:25-28)

Num 18:25-28 The LORD said to Moses, 26 Speak to the Levites and say to them:
'When you receive from the Israelites the tithe I give you as your inheritance, you
must present a TENTH OF THAT TITHE as the LORD's offering. 27 Your offering will
be reckoned to you as grain from the threshing floor or juice from the winepress.
28 In this way you also will present an offering to the LORD from all the tithes you
receive from the Israelites. FROM THESE TITHES YOU MUST GIVE THE LORD'S
PORTION TO AARON THE PRIEST.

b. The second yearly tithe (or may be called the “festival tithe”) Dt 12:1-19; 14:22-26

Dt 12:5-7 but you are to seek the place the LORD your God will choose from among all your
tribes to put his Name there for his dwelling. To that place you must go; 6 there bring your
burnt offerings and sacrifices, your tithes and special gifts, what you have vowed to give
and your freewill offerings, and the firstborn of your herds and flocks. 7 There, in the

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 presence of the LORD your God, you and your families shall eat and shall rejoice in
everything you have put your hand to, because the LORD your God has blessed you.

Dt 14:23 Eat the tithe of your grain, new wine and oil, and the firstborn of your herds and
flocks in the presence of the LORD your God at the place he will choose as a dwelling for
his Name, so that you may learn to revere the LORD your God always.

The second yearly tithe was brought to Jerusalem for the festivals which accompanied the
numerous gatherings. Unlike the first tithe, along with the Levite, the other Israelites, their
family members, and servants, ALL ATE portions of this tithe. It was an integral part of
rejoicing and celebration in the presence of the Lord. The celebration of this tithe is seen
as an event to foster national unity and instill a sense of "brotherhood" among the people
of God.

3. The third year tithe (may be called as a "welfare tithe") Dt 14:28-29 and 26:12-13

Dt 14:28,29 At the end of every three years, bring all the tithes of that year's
produce and store it in your towns, 29 so that the Levites (who have no allotment
or inheritance of their own) and the aliens, the fatherless and the widows who live
in your towns may come and eat and be satisfied, and so that the LORD your God
may bless you in all the work of your hands.

Dt 26:12,13 When you have finished setting aside a tenth of all your produce in the
third year, the year of the tithe, you shall give it to the Levite, the alien, the fatherless
and the widow, so that they may eat in your towns and be satisfied. 13 Then say
to the LORD your God: "I have removed from my house the sacred portion and
have given it to the Levite, the alien, the fatherless and the widow, according to all
you commanded. I have not turned aside from your commands nor have I forgotten
any of them.

Unlike the first tithe, the third-year tithe (in the year of tithing) was specifically for
all of the needy—including the non-Israelite alien! Its recipients included the Levites,
widows, orphans, fatherless, and Gentile aliens. Also, unlike the second tithe which
went to Jerusalem, the third tithe was to stay “in the towns.” This could not possibly
be the same as the first, or second, tithe.

All the tithes put together would consist of about 23.3% per year. (10% Levitical
tithe + 10% Festival tithe + 3.3% Welfare tithe = 23.3%). So when people today say,
"We want to tithe now like they did in the Old Testament," they can't stop at 10%,
they got 23.3% to start with.

4. THE OLD COVENANT DOES NOT COMMAND THE POOR TO TITHE!

As a matter of biblical fact, just the opposite is true; the poor received from the tithe.
The poor were only expected to give free-will offerings to the best of their ability. The
Mosaic Law commanded the people of Israel, especially the priests, to feed and care
for the poor, widows, fatherless, strangers, and Levites from the tithe. The poor
received from the tithes, offerings, gleanings, and Israel’s bounty.

Dt 26:12,13 When you have finished setting aside a tenth of all your produce in the
third year, the year of the tithe, you shall give it to the Levite, the alien, the fatherless
and the widow, so that they may eat in your towns and be satisfied. 13 Then say
to the LORD your God: "I have removed from my house the sacred portion and
have given it to the Levite, the alien, the fatherless and the widow, according to all
you commanded. I have not turned aside from your commands nor have I forgotten
any of them.

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Dt 14:28-29 At the end of every three years, bring all the tithes of that year's
produce and store it in your towns, 29 so that the Levites (who have no allotment
or inheritance of their own) and the aliens, the fatherless and the widows who live
in your towns may come and eat and be satisfied, and so that the LORD your God
may bless you in all the work of your hands.

Gleaning laws: Dt 24:19-21 When you are harvesting in your field and you overlook
a sheaf, do not go back to get it. Leave it for the alien, the fatherless and the widow,
so that the LORD your God may bless you in all the work of your hands. 20 When
you beat the olives from your trees, do not go over the branches a second time.
Leave what remains for the alien, the fatherless and the widow. 21 When you
harvest the grapes in your vineyard, do not go over the vines again. Leave what
remains for the alien, the fatherless and the widow.

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Part Two
Malachi 3:6-12

8Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your
tithes and offerings. 9You are cursed with a curse, for you are robbing me, the whole nation of you.
10Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me

to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down
for you a blessing until there is no more need. 11I will rebuke the devourer[a] for you, so that it will
not destroy the fruits of your soil, and your vine in the field shall not fail to bear, says the Lord of
hosts. 12Then all nations will call you blessed, for you will be a land of delight, says the Lord of
hosts.

BACKGROUND AND SETTING:

When Malachi wrote his book, it was about 100 years since the first batch of Jewish exiles led by
Zerubbabel from Babylon, returned to the land of Canaan. By Malachi’s time, the temple had
already been rebuilt and the effects of the revival led by Ezra (25 years earlier) have diminished.
Priests had grown tired of the rituals and corruptions had crept into the system. There was
widespread departure from God’s law by both people and priest.

Six Counts of willful sin committed by the people of Israel:

1) People were doubting God’s love (Malachi1:2-5)

2) Priests were showing contempt for God by offering inferior sacrifices and neglecting their
teaching functions (Malachi1:6—2:9).
3) People were provoking God by divorcing their wives and marrying pagan women (Malachi
2:10-16)
4) People were wearying God by being cynical about God’s justice and by becoming morally
corrupt (Malachi 2:17-3:5)
5) People were robbing God by withholding the necessary support to for the workers of the
temple (Malachi 3:6-12)
6) People were saying harsh things against God by representing Him as being unfair and
declaring that the keeping of the law was a useless exercise (Malachi 3:13-15)

NOW LET US TURN TO MALACHI 3:6-12

Who is God addressing here?

Malachi 3:6: O descendants of Jacob. The Lord was speaking to all the people of Israel.

What is their sin in general?

Malachi 3:7 …You have turned away from MY DECREES and have not kept them.

Where do you find these decrees?

In the law of Moses. (Malachi 4:4 the law of Moses, the decrees and laws God gave him at
Horeb for all Israel.) This includes the decrees and laws found in Exodus to Deuteronomy.

What is the specific sin of the people being addressed in Malachi 3:6-12?

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The people were robbing God in tithes and offerings. (See Malachi 3:8: Will a man rob God?
Yet you rob me. ¦ "But you ask, 'How do we rob you?' ¦ "In tithes and offerings.)

SOME FACTS REGARDING BIBLICAL TITHING:

1. Biblical tithes were always only food from the agricultural crops and animal herds (Mal 3:10;
Lev 27:30,32; Dt 14:22,23,28-29). It was not taken from money, silver or gold. It was
something that could be eaten.
2. It appears that the total annual tithes that was given was not 10% only but about 23.3%
because there were three kinds of tithes that the Israelites were required to give under the
Law.

a. The Levite’s tithe which was given yearly (Num. 18:20-29)

(1) The Levitical tithes provided basic sustenance for the Levites and priests since they
had no inheritance in the land of Israel.
(2) The FULL “Levitical tithes” did not go to the priests at all, they went to the Levites.
(3) The Levites gave the best “tenth of this tithe” which they received to the priests.
(4) Priests personally did not tithe at all.

b. The festival tithe ( Dt 12:1-19; 14:22-26). This yearly tithe was brought to Jerusalem for
the festivals. Unlike the first tithe, the other Israelites, their family members, and servants,
ALL ATE portions of this tithe.
c. The welfare tithe that was given every third year (Dt 14:27-29; 26:12-13). Unlike the first
tithe, this tithe did not go to Jerusalem at but it stayed “in the towns.” And this tithe was
specifically for all of the needy—including the non-Israelite alien! Its recipients included the
Levites, widows, orphans, fatherless, and Gentile aliens. (Note: When you computed all of
the tithes they would amount to about 23.3% per year.)
3. The Old Covenant does not command the poor or the priests to tithe!
SOME FACTS REGARDING BIBLICAL OFFERINGS

If the tithes belonged generally to the Levites (although at times, the poor and the
families could partake of them), the offerings were specifically for the priests.

Offerings included several kinds:

1. Of the tithes of their own tithes, which the Levites paid to the priests, Num 18:25-29
2. Of the portions of the sacrifice which were given to the priests
3. Grain offering, Lev 6:14-18
4. Sin offering, Lev 6:25,29
5. Guilt offering, Lev 7:1,6-10
6. Fellowship offering, Lev 7:11-15,32-36

Take note that only the priests could partake of the offerings. The laity or the
Levites were not allowed to eat them.

FACTS REGARDING THE CURSE AND THE BLESSINGS

What happened because the people did not give the tithes and the offerings?

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Verse 9: You are under a curse--the whole nation of you--because you are robbing me.
Note that the whole nation of Israel is cursed

What was God’s remedy?

Verse 10: Bring the whole tithe into the storehouse, that there may be food in my house.

What was God’s blessing:

Verses 10-12
 I will throw open the floodgates of heaven and pour out so much blessing that you will not
have room enough for it.
 I will prevent pests from devouring your crops,
 The vines in your fields will not cast their fruit,"
 ALL THE NATIONS will call you blessed
 Yours will be a delightful LAND

To better understand the curse that God placed on them and the blessings He promised, we need
to understand the function of prophets in the Old Testament.

Gordon Fee & Douglas Stuart, How to Read the Bible for All Its Worth (pp. 167-168)

The prophets were covenant enforcement mediators. … Israel’s law constituted a

covenant between God and His people. This covenant contains not only rules to
keep, but describes the punishments that God will necessarily apply to His people
if they do not keep the Law, as well as the benefits He will impart to them if they
do. The punishments are often called “curses” of the covenant, and the benefits
“blessings.” The name is not important. What is important is that God does not
merely give His law, but He enforces it. Positive enforcement is blessing; negative
enforcement is curse. This is where the prophets come in. God announced the
enforcement (positive or negative) of His law through them, so that the events of
blessing or curse would be clearly understood by His people. … [The prophets] are
God’s mediators, or spokespersons, for the covenant. Through them God reminds
people in the generations after Moses that if the Law is kept, blessing will result; but
if not, punishment will ensue.

The kinds of blessings that will come to Israel for faithfulness to the covenant are
found especially in Leviticus 26:1-13; Deuteronomy 4:32-40; and 28:1-14. But these
blessings are announced without warning; if Israel does not obey God’s law, the
blessings will cease. The sorts of curses (punishments) that Israel may expect if it
violates the Law are found especially in Leviticus 26:14-39; Deuteronomy 4:15-28;
and through Deuteronomy 28:15—32:42.

Therefore, one must always bear in mind that the prophets did not invent the
blessings or curses they announced. They may have worded these blessings and
curses in novel, captivating ways, as they were inspired to do so. But they
reproduced God’s word, not their own. Through them God announced His intention
to enforce the covenant, for benefit or for harm depending on the faithfulness of
Israel, but always on the basis of and in accordance with the categories of blessings
and curses already contained in Leviticus 26, Deuteronomy 4, and Deuteronomy
28-32. If you will take the trouble to learn those chapters from the Pentateuch, you
will be rewarded with a much better understanding of why the prophets say the
things that they do.

Briefly, what one finds is this. The Law contains certain categories of corporate
blessings for covenant faithfulness: life, health, prosperity, agricultural abundance,

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 respect, and safety. Most of the specific blessings mentioned will fall under one of
these six general groupings. As regards curses, the Law describes corporate
punishments, which will happen to find convenient (and memorizable) to group
under ten headings which begin with the letter “d”: death, disease, drought, dearth,
danger, destruction, defeat, deportation, destitution, and disgrace. Most of the
curses will fit under one of these categories.

The blessings and the curses that are announced by the prophets always refer to the nation
as a whole and not to any specific individual. Because many do not understand this, Bible
readers have wrongly applied personally what is intended for Israel corporately.

WHAT LESSONS DO WE LEARN FROM MALACHI?

It is clear from our study that biblical tithes and offerings have no place today because
there is no temple, no priests, no Levites, and no sacrificial system. This is the reason why,
as we have learned before, why even Jews today do not practice tithing. We cannot also
threaten people with the curse found in Malachi if they don’t give their tithes or promise
them blessings of Malachi chapter 3 because these blessings and curse are really covenant
curse and blessings applicable only to God’s covenant people, the Israelites. Therefore
Filipinos, Americans, Japanese, Chinese, or any other nation cannot claim these covenant
blessings because they are Gentiles!

In the light of these facts, what benefit can Christians get from Malachi 3:6-12?

If the details of this section applies only to the covenant people of God, Israel, does it still
have any relevance for us Christians today?

1 Corinthians 10:6,11 that the experiences that the Israelites went through serve as an
example and warnings for us..

At least on this basis we see that the OT will always be relevant for us today.

What then are some of the lessons we learn from Malachi 3:6-12?

Setting aside the literal aspects of this section such as the 23.3% tithes, the temple offerings
found in Leviticus, and the covenant curses and blessings found in Deuteronomy 28-32—
we can learn very important principles that can be applied today.

Here are the lessons we learn from Malachi 3:6-12 :

1. God cares for His workers in ministry and for the poor. Remember that is what the tithes are
for. It is not just for the Levites, but the poor also benefit from it. This should remind us to
continue support the full time workers of the Lord, especially those who are involved in the
ministry of the Word. See these verses:

Gal 6:6 Let the one who is taught the word share all good things with the one who
teaches.

1Ti 5:17-18. 17 Let the elders who rule well be considered worthy of double honor,
especially those who labor in preaching and teaching. 18 For the Scripture says, “You
shall not muzzle an ox when it treads out the grain,” and, “The laborer deserves his
wages.”

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2. God blesses the obedient. While the covenant blessings in Malachi 3 are uniquely for the
Israelites, Christians today can count on this fact: God blesses those who obey Him and support
His work. If we obey God He promises to provide for our basic necessities (See Matthew 6:33).
Another thing we need take note is that God does not always bless with material prosperity. In
fact there are instances when God will allow His children to suffer because of their faith. (See
Hebrews 10:32-39; Revelation 2:8-11). We should not forget however that these sufferings for
Christ’s sake will earn rewards in heaven that will not be destroyed by moth and rust and will
not be stolen by thieves.

3. God disciplines the disobedient. While Christians are no longer under the curse (Gal 3:10-14),
the warning remains (1Co 10:6,11). God is going to discipline those who are disobedient (Heb
12:5-11), particularly those who fail to support their spiritual instructors (Galatians 6:6,7).

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