Tithing Principality Demolished




Dr. Russell Kelly, who wrote his doctorate on tithing, exposes the fatal logical and Scriptural flaws of John Maxwell’s and Tom Brown Ministries and teachings and promotion of tithing. John Maxwell is effectively the “E” in Rick Warren’s Global Peace Plan and one of his significant partners promoting tithing and tithing covenants. Tom Brown is a leading Word of Faith teacher and New Apostolic Reformation apostate. Dr. Russell Kelly thoroughly demolishes this stronghold on the church.




I wrote my own expose on John Maxwell in my second book exposing Rick Warren entitled: RICK WARREN’S GLOBAL PEACE PLAN VS. SCRIPTURE
SEE: http://www.thechristianexpositor.org/page170.html


April 12, 2012

Amazing Finance, John C Maxwell


What Is Tithing And Why Is It Important?
by John C. Maxwell
Question: Isn’t Tithing Under the Old Testament Law?

Maxwell: Answer: No. While tithing one’s income was a lawful practice for God’s people, tithing was practiced by patriarchs 400 years before the law was even around (Gen. 14:20/ 28:22)!

Kelly: The Bible says nothing about Abram (not Abraham) tithing his “income.” The Bible does not tell us WHY Abram tithed; it does not say that he was commanded by God; neither does it say that his tithe of pagan spoils of war was a freewill decision. It is dishonest to twist God’s Word to make it say what you want it to say. The “tithing” which was practiced before the law did not qualify as “holy” tithes under the law as used by Malachi in 3:10 or by Jesus in Matthew 23:23. And Jacob’s tithe (not Israel) was an example of Jacob setting the terms and telling God what to do first. His tithe was also from pagan lands and his example is not for Christians to follow.

Maxwell: Abraham “tithed” to the Lord through the priest Melchizedek as a lifestyle principle, not a ritual.

Kelly: The only thing we know from the Bible is that Abram tithed spoils of war to a priest of El Elyon, God Most High. El Elyon was an extremely common name for god among the pagans of Canaan, Egypt and Babylon. It is as valid a question to ask why he did not include the name of Yahweh in his worship title as he should have per Genesis 4:26. Maxwell has no authority to add to God’s Word and call this a “lifestyle principle.” He should know better.

Maxwell: According to Deuteronomy 14:22-23, tithing was to be a practice of prioritizing God in life, and of recognizing that He is the source of our income.

Kelly: According to 16 texts, the contents of the HOLY (not pagan) tithe was always only FOOD from inside God’s HOLY land which God had miraculously increased. Tithes could not come from what man increased, from non-Israelites, or from outside Israel. The tithe is never the same as income. Although money was common in Genesis and essential for Sanctuary/temple worship, money is never a tithed item in the Bible. Only Hebrew food-producers who lived inside Israel could tithe. Lev 27:30, 32; Num 18:27-28; Deu 12:17; 14:22-23; 26:12; 2 Chron 31:5-6; Neh 10:37; 13:5; Mal 3:10-11; Matt 23:23; Luke 11:42.

Question: How Do We Know That “Tithe” Means 10%?

MAXWELL: Answer: Tithing is directly mentioned thirty-nine times in Scripture, and in each case it means “a tenth part.”

Kelly: This is deception by being half true. The “context” of a HOLY tithe is only FOOD from inside Israel.

Maxwell: Again, in Genesis 14 it states that Abraham “tithed to the Lord;” then, in the New Testament explanation of that event, Hebrews 7:2-4 says that it was 10%.

Kelly: Again deception by being a half-truth. Abram (not Abraham) “tithed to El Elyon” which does not necessarily refer either to Yahweh (LORD) or the Lord (Adonai) of Israel. Maxwell conveniently omits that Hebrews 7:4 says he tithed “spoils.”

Maxwell: Numbers 18:26 speaks of the Levites “tithing off of the tithe” by giving 10% to the Lord from their income.

Kelly: This is really a distortion of the contents of the text. Numbers 18:21-24 (Neh 10:37b) teachs that those Levites who received the first Levitical tithe were not the minister-priests, but were only their assistants. According to Numbers 18:25-28 (Neh 10:38) the Levites only gave one per cent (1%) of the tithe to the priests. Maxwell does not elaborate on this because those who received the tithe were not allowed to own or inherit land in Israel. Today gospel workers get the whole tithe and also own and inherit much property.

Question: What If I Go Broke Giving Up That Much Income?

Maxwell Answer: This is a natural objection, given that the person still operates off of this world’s rationale.

Kelly: This is an odd statement considering the fact that your definition of “tithe” reflects the world’s rationale and not the Bible’s usage.

Maxwell: In God’s economy, however, the more a person sows, the more he reaps (Galatians 6:7). Give and it shall be given unto you, (Luke 6:38).

Kelly: Irrelevant. These texts are not discussing tithing. They are eternal principles of giving.

Maxwell: Tithing is just one of the three ways to “invest” in God’s kingdom …

Kelly: There are no Bible texts given to validate this statement.

Maxwell: — and in every case, God promises to repay in abundance. There is nothing unspiritual about this.

Kelly: In the context of the blessings and curses of the law (Deuteronomy 28 to 30), abundant blessings only came to those who obeyed all 600 plus commands. The curse of the law fell on those who violated any one command per Deu 27:26 and Gal 3:10. God does not promise blessings for tithing when other parts of the law are being violated (Neh 10:29; Mal 4:4; Gal 3:10).

Maxwell: The Apostle Paul discusses how to invest in the ministry through giving in Philippians, then concludes with verse 19: “And my God shall meet all your needs according to His riches in glory by Christ Jesus.” Doubtless, prosperity preachers today can distort this sowing/reaping principle — but it remains a scriptural principle just the same.

Kelly: The context is freewill giving and not tithing. Because the Philippian church had assisted Paul financially, Paul said that God would bless it in return; this is the principle of sowing and reaping, not tithing. It is a conditional promise.

Maxwell: The classic test illustrating this is Malachi 3:8-12 where God instructs His people to bring their tithe to His storehouse in order to prove His generosity, as He blesses in return.

Kelly: Malachi 3:8-12 is the single most abused giving text in the Bible and Maxwell joins right in to abuse its context.

(1) In 1:1-5 it is only addressed to Old Covenant Israel (Ex 19:5-6) and not the New Covenant church.

(2) It is secondarily addressed to dishonest priests who were then cursed for giving God leftovers (1:6; 2:1 compared to 1:13-14) and for stealing the tithe from the Levites (Neh 13:5-10).

(3) Most important the tithe was still only food over 1000 years after its description in Leviticus 27:30-34.

(4) The literal storehouse was actually two large storerooms combined and only 10 ft. by 20 ft. (compare 1st Kings 6:6 with Neh 13:5). It could not possibly hold the tithe of the nation and did not need to since the people brought their Levitical tithes to the Levitical cities per Neh 10:37b.

(5) The curse is the curse of the Old Covenant (Neh 10:29; Mal 4:4).

(6) The church assembly is never compared to a storehouse building in the Bible. The early church building was not even legal until after A.D. 300.

Question: Does Jesus or The New Testament Teach Us To Tithe?

Maxwell Answer: People often mistake the New Testament truth that since “everything” belongs to the Lord, tithing is now obsolete. It is true that everything does belong to God, but far too often this becomes a cop-out for carnal people to hold on to money and material things.

Kelly: Although the sentiment is true, the implication is wrong. While “everything belonged to the Lord” even in the Old Testament (Ps 24:1), the HOLY tithe could still only come from FOOD from inside HOLY Israel. There is no precedent because only food-producers living inside Israel qualified as tithe payers. Jesus, Peter, and Paul did not qualify.

Maxwell: They prefer to spiritualize the issue just as the Pharisees did in Matthew 15:4-6.

Kelly: It is not a matter of spiritualizing the issue. It is a matter of “rightly dividing the Word.” Old Covenant tithing has not been brought over into the New Covenant after Calvary. Period. The covenant, priesthood, temple, and definition all ended. God did not command tithing and neither did he say that tithe-recipients could own or inherit property.

Maxwell: Jesus is concerned about both our understanding that God owns everything and that we ought to continue exhibiting our submission to God (tangibly) through the act of tithing.

Kelly: Without a Bible text to validate this, it is error and distortion.

Maxwell: Matthew 23:23. Luke 11:42 echoes the same truth, straight from Jesus’ lips.

Kelly: Read the text.

(1) Being before Calvary, it is Old Covenant context. Jesus would have been sinning if he had commanded His disciples to tithe to himself and it was illegal to command Gentile disciples to tithe at all.

(2) The audience is not the New Covenant church; it is “you scribes, Pharisees, hypocrites.”

(3) The context is not New Covenant; it is “matters of the law.”
(4) This is where proper hermeneutics must begin – in the text itself.

Maxwell: Tithing is brought up again in Hebrews 7:5-9 where the writer discusses Melchizedek receiving tithes as a “type of Christ.”

Kelly: Gross distortion. (1) 7:5 defines tithes as a commandment of the law to support the priesthood. (2) 7:12 says that it is necessary to change that law (of tithing) since the priesthood of Jesus is outside the law. And (3) in 7:18 the “change” was not “from Levi to gospel workers”; rather it was “from priests” to “an annulling of the commandment going before” “to collect tithes” from 7:5.

Maxwell: Clearly, this age of grace we live in was not to eliminate a biblical practice like tithing.

Kelly: It most certainly does. The covenant, temple, and priesthood supported by tithing was “abolished, annulled” per Hebrews 7:18-19.

Maxwell: if anything, we should be living an even greater, more supernatural life by giving more than our tithe!

Kelly: Again, tithing was only commanded to and received from food producers living inside Israel. It never was a standard minimum giving point for all Hebrews. Sacrificial equality giving for Christians does not look at a percentage. While some are not giving sacrificially at 10%, others are giving sacrificially at much less than 10% (2 Cor 8:1-16).

Question: Where Should My Tithe Go?

Maxwell Answer: This question has no dogmatic, scriptural answer, since the references to tithing aren’t specific as to where the tithe should be given. In the Old Testament, tithes were received at the place of worship …

Kelly: This shows a lack of deep study by Maxwell. The “tithe’ should go nowhere because there is no such thing as a tithe for the church. Jewish Christians in Judea kept paying tithes to the temple system per Acts 21:20-21. However “references to tithing were VERY SPECIFIC as to where the tithe was to be given”:

(1) Levitical tithes went to the Levitical cities for the Levite servants of the priests (Num 18:21-24; Neh 10:37b).

(2) Levites gave the best one tenth of their one tenth to the priests in the Levitical cities (Neh 10:38).

(3) Levites and priests brought what they needed a week at a time to the Temple storerooms (Neh 10:39; 12:44).

(4) The second festival tithe was brought to and eaten in the streets of Jerusalem during the festivals (Deut 12:1-19; 14:22-26).

(5) The third year poor tithe was kept in the towns (Deut 14:28-29; 26:12-13).

Maxwell: … which, today could be interpreted as the local church. This practice continued, even into the New Testament.

Kelly: The local church was not a building to store anything; it was an assembly of believers. Church buildings were not legal until after AD 300. There is no historical verification of Maxwell’s statement “This practice continued, even into the New Testament” – that is a fabricated statement.

Maxwell: Malachi 3:10 instructs us to “bring the tithe into the storehouse.”

Kelly: No, it does not. It instructed Old Covenant Israel – not the church (Neh 10:29; Mal 4:4; Lev 27:34; Ex 19:5-6).

Maxwell: This is where the term “storehouse tithing” comes from.

Kelly: It is not found in the New Testament as a description of the church.

Maxwell: The storehouse represents God’s designated place of (corporate) worship; the place where His people are spiritually fed and nurtured. Again, this seems to imply the local church.

Kelly: No, it does not. Surely something this important would have texts. “Temple” is not equivalent to “storehouse.” The “storerooms” were only a very small part of the Temple and corporate worship was not held inside storerooms for food! Compare Neh 13:5 with 1st Kings 6:6.

Maxwell: The Apostle Paul argues that financial giving to the local church enables the elders or bishops to be supported, again implying that we should tithe to the body of believers where we are taught.

Kelly: You are teaching your false implications as laws for the church.

Question: But What If I’m Not Able To Do This?

Maxwell Answer: Obviously, God calls us to give what we cannot what we can’t. Nothing more and nothing less. If someone is unemployed or in school, under the financial care of someone else — then there may be no income to tithe. But the challenge God gives us in Scripture is to become a liberal giver; to practice the principle of giving our first and our best to Him.

Kelly: The error of this statement is in equating tithes with firstfruits. They are never the same in God’s Word. First-fruits were very small token food offerings given “first” (Deut 26:1-4; Neh 10:35-37a). First Timothy 5:8 overrides giving our first to the church. “If any provide not for his own, and especially for those of his own house, he hath denied the faith, and is worse than an infidel.”

Maxwell: Hence, tithing becomes less an issue of the wallet, and more an issue of trust. Am I trusting God to meet my needs, as I put Him first with my finances?

Kelly: All invented.

Maxwell: No doubt, we live in the age of grace.

Kelly: Grace, not law. Tithing was the heart of the law. Tithing supported the activators of the law.

Maxwell: God calls us to freedom, not bondage.

Kelly: Paul said that those who add the law back to grace have changed the pure gospel and have been bewitched (Gal 1:8-9; 3:1).

Maxwell: But formal membership in a local church calls us to live above our rights. It’s not an issue of being God’s child; it’s an issue of being God’s example for others.

Kelly: Irrelevant in a discussion of tithing.

Question: But What If I Can’t Give “Cheerfully?”

Maxwell Answer: It is true, 2 Corinthians 9:7 calls us to only give offerings that we have purposed to give; not grudgingly, but with a cheerful heart. However, note two truths. The context of this chapter refers to a special offering for an outside need, not to tithing.

Kelly: True. But you omitted “not by commandment.”

Maxwell: Tithing is the base (which God owns anyway: Malachi 3:8).

Kelly: No. This is distortion. Only food producers who lived inside God’s HOLY land of Israel were the base. Tithing never did apply to everybody or even to people like Jesus, Peter, or Paul.

Maxwell: Offerings are what we give (or “offer”) to God over and above the tithe.

Kelly: Distortion of God’s Word. The Bible does not teach “tithe PLUS offerings” – it teaches tithes AND offerings” – tithes from food-producers inside Israel and offerings from others. The New Covenant teaches freewill generous sacrificial giving – not tithing.

Maxwell: Offerings are one of the three ways we can invest in God’s kingdom, alongside tithing and giving to the poor (Proverbs 19:17).

Kelly: No. Only freewill offerings which include helping the poor (2 Cor 8 and 9 and 1 Cor 16). The word “tithe” does not occur in Proverbs.

Maxwell: The second truth we should note is that if we cannot tithe with a cheerful heart — our goals ought to be to change our heart, not our tithing amount.

Kelly: This is another non-biblical invention. It should read “freewill giving amount.”

Maxwell: God enables the Spirit-filled believer to live above rights and the flesh. We should be living supernaturally, not naturally.

Kelly: Not legally according to a set percentage.

Question: Isn’t All This Just Legalism?

Maxwell Answer: Let’s talk for a moment about legalism, grace and commitment. In the Old Testament, a Jew was first required to give one tenth to God.

Kelly: Wrong. Not all Jews. Not Jews who lived outside Israel. Not Jews who earned their living through trades and crafts. Only Hebrews who earned their living from FOOD off God’s HOLY land.

Maxwell: Then at harvest time, the farmer must give the firstfruits to God, and that consisted of one sixth of his increase.

Kelly: Wrong. Edersheim said that the firstfruits were one SIXTIETH. The Bible does not tell us and Maxwell should not be stating “one sixth” as if it were a biblical fact.

Maxwell: Then every three years a second tenth was given for the poor — social security tax.

Kelly: Wrong. This was not a “second tenth”; it was a “third tenth” per Deu 14:28-29 and 26:12-13. The first tithe is Lev 27:30-34 and Num 18:21-28. The second tithe is Deu 12:1-19; 14:22-26.

Maxwell: In addition were the special offerings of cleansing and consecration.

Kelly: Vows and fines could include money. Tithes never included money.

Maxwell: That means that his total contribution to religion would be nearer to a fifth of his income that a tenth– and that does not include voluntary support to the local synagogue. It is not difficult to imagine the temptation in times of stringency to withhold the tithe. So there we have our answer as to how much of His income Jesus gave to God.

Kelly: Josephus agrees that there were 3 separate tithes. This would amount to over 20%. If you are going to teach biblical tithing, you should teach 20-23%. As a carpenter and not a food-producer, Jesus did not qualify as a tithe payer. Jesus gave freewill sacrificial offerings.

Maxwell: If we object that the Jews were under law and we Christians are under grace, and that for us the law of the tithe has been abrogated, another question arises. Will a Christian who is experiencing intimacy with his Lord wish to take advantage of grace so that he can give less to God’s work than the less privileged Jew who knew nothing of Calvary’s sacrifice and the inestimable blessings it has brought?

Kelly: This argument falsely assumes that everybody under the law was required to begin their level of giving at ten per cent. It also assumes a false modern definition of HOLY biblical tithes. It has no basis in God’s Word and it makes the poor feel guilty.

Maxwell: Was our Lord’s matchless generosity in becoming poor for us intended to beget parsimony in His children? Paul cited it rather as an incentive to sacrificial giving.

Kelly: Does our Lord want poor widows with sick children to give their first income as a tithe to the church and do without essentials contrary to First Timothy 5:8? Teaching tithes as firstfruits should be a criminal offense of stealing from the poor who are giving money from welfare checks to the church.

Maxwell: Tithing was practiced by the patriarchs four hundred years before the Law was given (Gen. 14:20; 28:22).

Kelly: And they probably learned it from Babylon and pagan tradition as the law of the land.

Maxwell: The usage of consecrated tithes prevailed among Romans, Greeks, and Arabians as well as with the Jews; so tithing seems to rest on the common law of God’s Kingdom rather than on special Hebrew legislation.

Kelly: This is a poor argument. It assumes that, if something is very old and very common, then it must reflect an eternal moral principle. Yet the same ancient civilizations which practiced tithing also practiced idolatry, worship of heavenly bodies, child sacrifices, and temple prostitution. Instead of arguing from common law, one should argue from the law of nature and the conscience (Rom 1:18-20; 2:14-16). Giving is written in the heart and conscience of every man but tithing is not.

Maxwell: Jesus gave tithes and offerings. Is the servant greater than his Lord?

Kelly: No, Jesus did not give tithes. He was a carpenter. HOLY tithes were only FOOD from God’s HOLY land. That which man crafted was not a tithe-able item.

Maxwell: It is a misconception of the meaning of “grace” to think that it leaves it open for a believer to do less than a devout Jew would have done.

Kelly: Maxwell keeps repeating this weak argument because it is the strongest tithers can devise. Again, it is based upon the false premise that everybody under the law was required to begin their level of giving at ten per cent. However tithes did not apply to Hebrew craftsmen, tradesmen, Gentiles, or anybody outside HOLY Israel.

Maxwell: If the true spirit of grace has gripped my heart, I will not be calculating the minimum I can get away with but the maximum I can give to my Lord. The New Testament standard is not lower than the Old.

Kelly: Repeat it enough and it becomes true! That is the tactic used so often by those who want to teach tithing. There was no such thing as a “minimum, maximum, or standard” in the Old Covenant except for food producers who lived in Israel. The repeated argument has no biblical foundation.

Maxwell: In speaking about tithing in Matthew 23:23 Jesus said, “You tithe mind and dill and cummin, and have neglected the weightier provisions of the law: justice and mercy and faithfulness; but these are the things you should have done without neglecting the others.”

Kelly: By using proper hermeneutics, the text itself is addressed to “you scribes, Pharisees, hypocrites” and is in the pre-Calvary context of “provisions of the law.” It cannot be a commandment for the church. As a Jew under the full jurisdiction of the law, Jesus would have been sinning if He had not taught tithing TO THE TEMPLE SYSTEM.

Maxwell: Did that obligation cease a few days later when He died?

Kelly: Yes, it ceased when Jesus said “it is finished,” when the veil in the Temple ripped, when the Old Covenant ended, and when its priesthood ended. The Jews no longer had an obligation obey Jesus’ command to tithe to the temple system to support the Levites and priests per the context of Matthew 23:23. Instead of transferring tithing to gospel workers as might be expected from Hebrews 7:12, tithing from 7:5 was abolished per Hebrews 7:18.

Maxwell: Is the Christian not “under law to Christ,” with His higher law of love? “I am not free from God’s law,” said Paul, “but am under Christ’s law” (1 Cor. 9:21, NIV).

Kelly: The “law to Christ” and “higher law” are not a repetition of the Old Covenant law. See “not according to” in Hebrews 8:9, “ready to vanish” in 8:13 and “abolished” in 7:18. Our new law is freewill, generous, sacrificial, joyful, not by command, not grudgingly, and motivated by love for God and lost souls.

Maxwell: It would seem from an impartial weighing of the relevant Scriptures …

Kelly: What “impartial weighing”? I am almost certain that you think gospel workers should accept tithes and also own and inherit property. Nice. You have your cake and you eat it too.

Maxwell: … that though there is not legal obligation on a believer to give a tithe, or more, of his income …

Kelly: Amen. And neither is there a spiritual command for the church to teach tithing found in the pages of the New Covenant after Calvary.

Maxwell: … his experience of Christ’s matchless grace should provide a powerful incentive to emulate the example of his Master.

Kelly: Jesus did not give an example of tithing. He gave an example of extreme sacrificial giving to save lost souls.

Maxwell: As has been said, sacrifice is the ecstasy of giving the best we have to the One whom we love the most.

Kelly: Finally, something we agree on.



Russell Earl Kelly, PHD
[email protected]
Author of: Should the Church Teach Tithing

TITHING: www.tithing-russkelly.com
THEOLOGY: www.tithing-russkelly.com/theology
SDA: www.tithing-russkelly.com/sda




Delivered December 30, 2012 and January 6, 2013
Turning Point Ministries
by: Russell Earl Kelly, PHD

DJ: (1) Tithing is a principle of stewardship. Stewardship is a priority of the Bible. 2350 verses discuss giving and wealth; 15% of what Jesus taught. There would be 7.7 Sundays per year on tithing if the we used the same percentage as Jesus taught about tithing.

RK: While it may be true that 15% of what Jesus taught concerned giving, it is not true that 15% of what Jesus taught concerned tithing. Dr. Jeremiah knows very well that he is being very loose with the facts. When one combines Matthew 23:23 with its parallel in Luke 11:42, the word “tithes” was only recorded 2 times from the mouth of Jesus (also Luke 18:12). In each instance Jesus was condemning the tithe-payer and, in every instance, Jesus was required to teach tithing before Calvary while the law of tithing was still in full effect to support Levitical temple workers.

DJ: Tithing is a giving PRINCIPLE as in Luke 12:34 and 16:11 as a barometer of how God trusts us with riches.

RK: By “principle” I assume that Jeremiah means an “eternal moral principle” which applies to every believer. Yet he gives no texts to validate this; we are simply to believe it is a principle because he says it is a principle. Eternal moral principles have been written on the heart and conscience of men and are evident in nature (Romans 1:18-20; 2:14-16; 1 John 1:9). While “giving” is an eternal moral principle written in the heart and conscience, tithing an exact ten per cent of ones income before taxes is not.
In the O.T. two kinds of tithes are described. “Tithe” means “tenth.” The first use of “tithes” as “tenth” by Abram and Jacob was a “tenth of pagan spoils of war.” In Abram’s cases, they came from Sodom; in Jacob’s case they came from pagan Haran of Syria — probably a Babylonian settlement where the moon was its deity.
The most common tithe was the HOLY tithe as described by Moses in the Law, as used by Malachi and, especially, as described by Jesus in Matthew 23:23. Sixteen verses limit the HOLY tithes to FOOD from inside the HOLY land of Israel which God had miraculously increased.
DJ never mentions that the HOLY tithe was only food from Israel. While it is true that Israel was an agricultural nation, is it also true that God never accepted tithes from non-food Israelites who earned their livelihood as carpenters, tent-makers, teachers, judges, craftsmen or tradesmen. This is a crucial error of tithe-teachers.

DJ: (2) Tithing is a Preparation for service.

RK: Again, no texts are given to validate this point. What kind of preacher makes points without giving validation? Are we to merely blindly believe him? Are there not highly gifted persons of very low income who cannot give their first ten per cent but who are great soul-winners?

DJ: (3) Tithing is the plan God created to bless his people.

RK: This is pulling one command out of over 600 and making it the most important plan God gave O.T. Israel. Was Israel not blessed for obeying the first commandment of having only one God? Was Israel not blessed for observing their Sabbath day? Was Israel not blessed for observing the 3 annual feasts? Was God to bless an Israelite for tithing while that same Israelite was guilty of idolatry or murder? The logic behind this statement is lost in its over-simplicity.

DJ: If I do not teach on this subject what the Word of God says, I am robbing you.

RK: Yes, you are. (1) HOLY tithing of FOOD from Israel only applied to O.T. Israel. (2) HOLY tithes could not come from non-Israelites, from non-food items or from outside Israel. (3) HOLY Levitical tithes were only to support Levitical temple workers who were not allowed to own or inherit property. What gives DJ the right to accept tithes while owning property? See Numbers 18:20-28.

DJ: Basic simplicity of tithing: Tithe means tenth.

RK: Yes, but in its first use, it was a tenth of pagan spoils of war gathered from Sodom. Yet those tithes could not enter the temple as HOLY tithes under the Law, by Moses, by Malachi, or by Jesus as “matters of the law” in Matthew 23:23.

DJ: Ten per cent of what God gives you back to God.

RK: Notice again the lack of validating texts because none exist. This is disgraceful for a man of Jeremiah’s caliber.

DJ: Tithe means ten per cent. Tithing is ten per cent. Mal 3:10-12. God expected 3 tithes.

RK: If you are going to agree that God expected Israel to give three different tithes of 23%, then are you not “robbing God” in your emphasis of only one tithe of ten per cent?

DJ: Why we tithe: (1) We put God first.

RK: Again Jeremiah does not provide a Bible text. Most would have quoted Proverb 3:10 but firstfruits were NOT tithes and even firstfruits were only from food from God’s holy land of Israel (Deu 26:1-4; Neh 10:35-38).

DJ: Quotes Malachi 1:8-14 and says these texts are addressed to “the people” and “these folks” who are “cursed” because “we” the people were giving God the leftovers.

RK: This is horrendous hermeneutics which completely ignore the context. Beginning in 1:6 the text is addressed only narrowly “to you, O priests.” It is not addressed to the “people” in general. This is a horrible omission.
The priests (not the people) had “despised God’s name” (1:6); the priests (not the people) had “offered polluted bread on God’s altar” (1:7). The “you” in verse 8 who had “offered the blind, lame and sick for sacrifices” still refers to the priests of verse 6!
Let the literal text support itself. In 1:9 Malachi tells the priests to entreat God for “us” – those who are not priests. Verse 1:10 clearly is speaking only of priests who duty included shutting the gates and kindling fire on the altar. The priests had received the best from the Levites (Num 18:21-24) but the priests had selected the worst from their own herds (1:11-14; Numbers 35:1-2; Joshua 21:13-19).
DJ has no biblical grounds for changing the context from only the priests to the people of Old Covenant Judah (and then to all New Covenant Christians).

DJ: Our first check goes to God. When we tithe we put God first.

RK: Jeremiah has combined apples and oranges with no validating texts. Tithes and firstfruits are never the same in Scripture. Do your homework. Tithes were “tenth-fruits” which could only be calculated after the full crop had been harvested. “Firstfruits” were the best of the crop and were harvested before the other harvest was done.
In the post-Calvary New Covenant Paul told Timothy in First Timothy 5:8, “… if any provide not for his own, and especially for those of his own house, he hath denied the faith, and is worse than an infidel.” It is evident that God does not want the poor to give first to the church and do without food, medicine and shelter. And it is almost criminal for tithe-teachers like DJ to teach that God wants their first regardless of what other needs exist.

DJ: (2) When we tithe we prove God’s promise (v10).

RK: The correct hermeneutical context is the Old Covenant which was only commanded to Israel. Therefore the use of “we” Christians is wrong because New Covenant Christians were never commanded to tithe after Calvary. Just as there is no post-Calvary New Covenant curse for not tithing, neither is there such promise concerning the blessings of tithing.

DJ: Malachi 3:10 is the only time in the Bible where God says “test me.”

RK: Has Jeremiah read the book of Deuteronomy — especially chapters 28-30? The whole law was a test: obey all to be blessed; break one to be cursed. God did not bless tithers who broke the law in any other command.
It is wrong for tithe-teachers to completely ignore the Biblical fact that the Law was an indivisible whole of commands, judgments and ordinances. It is also wrong for them to ignore Paul’s statements in Galatians 3:10-13 and stress Malachi 3:10-13.

DJ: Put God first. Proverbs 3:9-10

RK: As previously mentioned, tithes and firstfruits are never the same in God’s Word. A scholar like Jeremiah should perform some quick study and settle this issue (Deu 26:1-4; Neh 10:35-38).

DJ: Luke 6:38; Phil 4:19.

RK: Neither of these texts is in the context of tithing and it is wrong to quote them as if they were.


DJ: Malachi is a collection of 4 sermons delivered to Jewish people.

RK: It was originally delivered to Judah but, beginning in 1:6 it is narrowed “to you, O priests” and never switches back to the people. The guilty party from 1:6 is “you priests.” Also see 2:1 and 2:17. In 3:6 priests are also “sons of Jacob” and in 3:9 “this whole nation” refers to “this whole nation” “of you” priests – that is, every priest in the nation.

DJ: The people had stopped tithing. For God and His people tithing was important.

RK: The text does not say that “the people” had stopped tithing. Compare Nehemiah 13:5-10. If Nehemiah 13 is the context of Malachi, then the priests had removed the tithe from the temple storeroom and such caused the Levites to return to their Levitical cities in order to eat. The priests were the guilty thieves.

DJ: 1:8 to the people; “they” were the people; 1:13-14 cursed people.

RK: This was discussed earlier. Jeremiah incorrectly identifies the guilty party as the ordinary people instead of only the priests (1:6; 2:1).

DJ: The tithe is the FIRST AND THE BEST.

RK: Wrong twice! In Leviticus 27:33 the first Levitical tithe was specifically NOT the “best.” It was the tenth which could only be determined after the whole harvest had been completed or after all animals had been counted.
The BEST tithe was only the one tenth of one percent which the Levites gave to the priests per Numbers 18:25-28.

DJ: God is not pleased with leftovers.

RK: While this is true of firstfruits, according to Leviticus 27:33, the tithe could include the less-than-perfect crop food or animal.

DJ: Best, First, Tenth.

RK: Again this was discussed earlier. Since when is the “first” the same as the “tenth”?

DJ: Tithing is a means of proving God; there is only one place in Bible (3:10).

RK: This was discussed earlier. Jeremiah also preaches the same sermon two weeks in a row.

DJ: “If you will do this, I will provide for you but I want you to try me.”

RK: How can Jeremiah honestly tell his congregation that God will bless them for tithing and NOT mention the O.T. fact that God did not bless O.T. believers for tithing while they were breaking the Law in any other command?

DJ: It was spiritually dangerous for Jacob to bargain with God.

RK: Correct. And it is wrong to use Jacob as an example of tithing.

DJ: We give out of love and obedience.

RK: This is true of any percentage. New Covenant giving is sacrificial, generous and motivated by love for God and others. These are freewill giving principles and not tithing principles which were commanded.

DJ: Our motive ought to be because God has asked us to tithe.

RK: It cannot at the same time be commanded and also be given out of love.

DJ: Tithing is God’s PROVISION after we give. We give first and God provides second.

RK: Concerning Old Covenant tithing, this was only mentioned once in the last book of the Old Testament. In the New Covenant this is a principle of sacrificial freewill giving.

DJ: Notice the personal pronoun “you.”

RK: Yes. Notice that, beginning in 1:6 and continuing in 2:1 the pronoun “you” only refers to the dishonest priests of that time period.

DJ: In the context of Malachi tithes were agricultural products.

RK: Yes, the HOLY tithe was first described in Leviticus 27:30-34 over 1500 years before Christ. That description never changed 1100 years later in Malachi 3:10-12 and 400 years after that in Matthew 23:23. Although there were scores of occupations the tithe was NEVER described as non-food items from outside HOLY Israel.

DJ: Tithes were always given first.

RK: This was discussed earlier.

DJ: Tithing is a matter of PURPOSE.

RK: No texts. Subjective opinion.

DJ: Many critics say that tithing was mostly O.T. which is not true.

RK: Tithing is only found in Hebrews 7 after Calvary. By connecting Hebrews 7:5, 12 and 18 the “commandment going before” (7:18) to “tithe” (7:5) was “of necessity changed” (7:12) and that “change” was its “annulment, abolishment” because tithing was “weak” and “un-profitable” (7:18).

DJ: Quotes Randy Alcorn and 23% tithe.

RK: Alcorn is correct. The total O.T. tithe was 23 1/3 per cent. Therefore Jeremiah is being dishonest by not teaching his congregation to tithe 23 1/3 per cent.

DJ: The ratio of 23/2.5 means that the law was 10x more efficient than modern giving practices.

RK: What is Jeremiah saying here? The Law of tithing was never enforced and it is wrong to imply that 100% of Israelites under the Law actually tithed.

DJ: NT LOWERS the standard of giving.

RK: The error here is assuming that there was a “standard” which applied to everybody. Tithing never included non-food-producing occupations in Israel; it never included anything from Gentiles or from outside Israel. Not even Jesus or Paul qualified as a tithe-payer.

DJ: When the N.T. says to give as we are prospered, it means more than 10%.

RK: Terrible logic. There is no standard of 10% taught after Calvary anywhere in God’s Word. For many freewill giving should be above 10%; others are giving sacrificially and generously while the percentage is less than 10.

DJ: N.T. reap what sow.

RK: This is not a reference to tithing.

DJ: In the O.T. God will supply all needs if tithe.

RK: No. God will supply all needs if obey the whole law.

DJ: Phil 4:19; start with 10%.

RK: Phil 4:19 is a discussion of freewill giving and only applies to those who sacrificially gave to help Paul in his gospel outreach.

DJ: Widow’s mite; Zaccheus’ 50%; Rich young ruler; Barnabas sold land; Acts 2-3

RK: These are not examples of tithing; they are examples of sacrificial freewill giving.

DJ: If you really want to know what God wants you to do, just do it?

RK: Wasted verbiage. This does not make tithing a New Covenant command.

Russell Earl Kelly, PHD
[email protected]
January 7, 2013



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Lewis Sperry Chafer, the founder of Dallas Theological Seminary, author of an eight volume Systematic Theology, and a leading spokesman for conservative Christianity, wrote an excellent article discussing New Covenant giving in his book,Major Bible Themes. That article is reprinted with permission in its entirety. Sperry is required reading in many conservative schools of theology.

Major Bible Themes Lewis Sperry Chafer, Revised by John Walvoord

“The giving of money which a Christian has earned becomes an important aspect of any believer’s service for God. Self and money are alike the roots of much evil, and in the dispensing of money, as in its acquisition and possession, the Christian is expected to stand upon a grace relationship to God (2 Cor. 8:1, 7). This relationship presupposes that he has first given himself to God in unqualified dedication (2 Cor. 8:5); and a true dedication of self to God includes all that one is and has (1 Cor. 6:20; 7:23; 1 Pet. 1:18-19)–his life, his time, his strength, his ability, his ideals, and his property.

In matters pertaining to the giving of money, the grace principle involves the believer’s recognition of God’s sovereign authority over all that the Christian is and has, and contrasts with the Old Testament legal system of tithing which was in force as a part of the law until the law was done away with (John 1:16-17; Rom. 6:14; 7:1-6; 2 Cor. 3:1-18; Gal. 3:19-25; 5:18; Eph. 2:15; Col. 2:14). Though certain principles of the law were carried forward and restated under grace, tithing, like Sabbath observance, is never imposed on the believer in this dispensation. Since the Lord’s Day superseded the legal Sabbath and is adapted to the principles of grace as the Sabbath could not be, so tithing has been superseded by a new system of givingwhich is adapted to the teachings of grace, as tithing could not be.

Christian giving under grace, as illustrated in the experience of the saints in Corinth, is summarized in 2 Corinthians 8:1-9:15. In this passage we discover:One: Christ was their pattern. The Lord’s giving of Himself (2 Cor. 8:9) is the pattern of all giving under grace. He did not give a tenth; He gave ALL.Two: Their giving was even out of great poverty. A striking combination of phrases is employed to describe what the Corinthians experienced in their giving (2 Cor. 8:2): “in a great trial of affliction,” “the abundance of their joy,” “their deep poverty abounded,” “the riches of their liberality.” Likewise, concerning liberality in spite of great poverty, it should be remembered that “the widow’s mite” (Luke 21:1-4), which drew the commendation of the Lord Jesus, was not a part, but “all that she had.”Three: Their giving was not by commandment [1 Cor. 8:8], nor of necessity [2 Cor. 9:7]. Under the law, a tenth was commanded and its payment was a necessity; under grace, God is not seeking the gift, but an expression of devotion from the giver. Under grace no law is imposed and no proportion to be given is stipulated, and, while it is true that God works in the yielded heart both to will and to do His good pleasure (Phil. 2:13), He finds pleasure only in that gift which is given cheerfully, or more literally, “hilariously” (2 Cor. 9:7).

If a law existed stipulating the amount to be given, there are those, doubtless, who would seek to fulfill it, even against their own wishes. Thus their gift would be made “grudgingly” and “of necessity (2 Cor. 9:7). If it be said that to support the work of the gospel we must have money whether given hilariously or not, it may also be said that it is not the amount which is given, but rather the divine blessing upon the gift that accomplishes the desired end.

Christ fed five thousand from five loaves and two fishes. There is abundant evidence to prove that wherever the children of God have fulfilled their privilege in giving under grace, their liberality has resulted in “all sufficiency in all things” which has made them “abound to every good work,” for God is able to make even the grace of giving to “abound” to every believer (2 Cor. 9:8).Four: The early Christians, first of all, gave themselves. Acceptable giving is preceded by a complete giving of oneself (2 Cor. 8:5). This suggests the important truth that giving under grace, like giving under the law, is limited to a certain class of people. Tithing was never imposed by God on any other than the nation Israel (Lev. 27:34; Num. 18:23-24; Mal. 3:7-10). So, Christian giving is limited to believers and is most acceptable when given by believers who have yielded their lives to God.Five: Christians in the early church also gave systematically. Like tithing, there is suggested systematic regularity in giving under grace. “Upon the first day of the week let every one of you lay by him in store, as God has prospered him” (1 Cor. 16:2). This injunction is addressed to “every man” (every Christian man), and thus excuses none; and giving is to be from that which is already “in store.”Six: God sustains the giver. God will sustain grace-giving with limitless temporal resources (2 Cor. 9:8-10; Luke 6:38). In this connection it may be seen that those who give as much as a tenth are usually prospered in temporal things, but since the believer can have no relation to the law (Gal. 5:1), it is evident that this prosperity is the fulfillment of the promise under grace, rather than the fulfillment of promises under the law. No blessings are thus dependent on the exact tithing.

The blessings are bestowed because a heart has expressed itself through a gift. It is manifest that no gift will be made to God from the heart which He will not graciously acknowledge. There is no opportunity here for designing people to become rich. The giving must be from the heart, and God’s response will be bestowing spiritual riches, or in temporal blessings as He shall choose.Seven: True riches are from God. The Corinthian Christians were made rich with heavenly riches. There is such a thing as being rich in this world’s goods and yet not rich toward God (Luke 12:21). All such are invited to buy of Him that gold which is tried in the fire (Rev. 3:18). Through the absolute poverty of Christ in His death, all may be made rich (2 Cor. 8:9). It is possible to be rich in faith (Jas. 2:5) and rich in good works (1 Tim. 6:18); but in Christ Jesus the believer receives “the riches of his grace” (Eph. 1:7), and “the riches of his glory” (Eph. 3:16) .

SOURCE: Should the Church Teach Tithing?
A Theologian’s Conclusions about a Taboo Doctrine
Russell Earl Kelly, PHD


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