THE "POOR" TITHE

AND

ETHICAL IMPLICATIONS

FOR TODAY

By

Charley Holmes



SEPTEMBER 1997

CONTENTS



INTRODUCTION

Go to CHAPTER 1 THE TITHE

Go to CHAPTER 2 THE BENEVOLENT USE OF THE TITHE

Go to CHAPTER 3 MODERN ETHICAL IMPLICATIONS OF THE "POOR" TITHE

Go to WORKS CITED

Go to ENDNOTES

Go Back to PR Bryan Home Page

Special Note: The following article was prepared as a paper in a doctoral seminar. The current format has been changed to accommodate internet printing conventions, primarily in the matter of form in the body, the endnotes, and the bibliography. Charley Holmes is a professor and the Development Officer at BMA Seminary.

INTRODUCTION

Because I delivered the poor who cried out,

The fatherless and the one who had no helper.

The blessing of a perishing man came upon me,

And I caused the widow's heart to sing for joy.

I put on righteousness, and it clothed me;

My justice was like a robe and a turban.

I was eyes to the blind,

And I was feet to the lame,

I was a father to the poor,

Job 29.12-16

In the preceding quotation, Job recalls the noble reputation he has built as a practitioner of what James will call "pure and undefiled religion."(1) Hardening your heart or shutting your hand against a brother who was poor in the Old Testament was a sin against God (Duet. 15.7-11). The positive corollary is "blessed is he who is kind to the needy. He who oppresses the poor shows contempt for their Maker; but whoever is kind to the needy honors God" (Prov. 14.21, 31).(2)

In evangelical churches, we are often extremely focused on trying to affect the world by contending for the truth of the word, protesting against the evil, and witnessing to the lost. Sometimes this intensity causes us to overlook a primary means of reaching the lost. Israel as a nation was to show the glory of God to the world through their worship and lifestyle and they failed. The N.T. church is to do the same thing, and we fail when our lives do not accurately reflect the communicable attributes of God. One of those attributes most easily reflected in our lives is the attribute of mercy. The old saying, "They do not care how much you know, until they know how much you care," is very accurate. James said as much in chapter 2 verses 15-17, "If a brother or sister is naked and destitute of daily food, and one of you says to them, 'Depart in peace, be warmed and filled,' but you do not give them the things which are needed for the body, what does it profit? Thus also faith by itself, if it does not have words, is dead." The attribute of mercy is often the key that unlocks the door and allows truth to enter. The purpose of this paper is to examine the O.T. practice of using part of the tithe to support the financially disadvantaged and to explore whatever practical implications there might be for the church today. Chapter 1 is a brief study of the Hebrew concept of the tithe. Chapter 2 is a more in-depth look at the "third" or "poor" tithe and its ethical implications. Chapter 3 attempts to draw some parallels between the "poor" tithe and stewardship principles taught in the N.T. Researching this topic was a blessing for the writer and hopefully will be for those whom I will share this material with in the future. Perhaps in the future there will be more of us who, like Job, cause the widow's heart to sing.

CHAPTER 1

THE TITHE



Asar - take the tenth part of / / Maaser - tithes

The Hebrew root sr is related to the Arabic verb ashara which means to form a community or a group. The Arabic noun forms are ashirat meaning tribe and mashar meaning assembly.(3) Semitic peoples as in most people groups counted in tens, because of the easy mechanics associated with ten fingers.(4) The semantic development was from ten to collection or union. Therefore, ten in Arabic is ashr; in Ugaritic sr I; in Akkadian, esru; in Biblical Aramaic, asar. In one instance (I Sam. 8.15, 17) the word is used, perhaps with some irony, of the oppressive taxation of a king.(5) It was also used in the formulation of a date such as the tenth day of the month (2 Kings 25.1) and in one instance refers to the number of strings on a musical instrument (Ps. 33.2).(6)

Giving a portion of one's profits or the spoils of war was known in the ancient world from Greece to China. Gifts were made as religious offerings, or given to a political authority as tribute or tax. Religious and political uses often combined since it was common to associate earthly and divine authority. The tithe could also be a royal tax which a king could exact and give to his officials. This ambiguity of the tithe, as a royal tax on one hand or a sacred donation on the other, can be explained by the fact that the temples to which the tithe was assigned were often royal temples, and the property in them was at the king's disposal. Apparently the contribution of one tenth was common because it was mechanically easy for all to understand particularly for the illiterate. The giving of tithes of property for sacred purposes was especially wide spread over the Ancient Near East. However, well documented, firsthand evidence concerning tithes comes mainly from Mesopotamian documents of the sixth century. In the Syro-Palestine area the non-Biblical sources for the tithe are found in Ugarit in the fourteenth century.(7) One ancient document records an incident of Nubuchadnezzar receiving a royal tithe in the days of the Jewish exile from Palestine.(8)

Many believe that because tithing was codified in the Mosaic law at Sinai that this was its first introduction to the Israelites. However, this is not so. The first mention of tithing in the Bible is found in Genesis chapter 14. When the pagan kings took Lot captive, Abraham took more than three hundred armed servants and overtook the raiders liberating the captives and all the booty. Upon his return to his home base, Abraham spontaneously gave tithes of all the spoils to Melchizadek. The fact that no explanatory comments are made about the amount and no questions are raised obviously shows that tithing was an accepted principle of worship in Abraham's day.(9)

A second example of tithing before the giving of the Law at Sinai is found in Genesis chapter 28. In response to God's anticipated protection and provision, Jacob vowed, "If God will be with me, and keep me in this way that I am going, and give me bread to eat and clothing to put on, so that I come back to my father's house in peace, then the Lord shall be my God. And this stone which I have set as a pillar shall be God's house, and of all that You give me I will surely give a tenth to You."(10) Again, as in the incident with Abraham and Lot no details are given why Jacob determined to give a tenth rather than another amount.

One particulary significant thing should be noticed in both of these pre-Sinai narratives. Obviously tithing was a recognized, accepted practice of worship hundreds of years before God commanded Moses to make a written record concerning it. However, it is in the Mosaic code that we find principles that shape the tithe and the specific guidelines for its observance by the Jews. The clusters of instructions in the Torah serve to answer three basic questions concerning tithing:(11) a. "what?" b. "to whom?" c. "where?"

"What is to be tithed?" The answer to this question can be found in Leviticus chapter 27, "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 to the Lord. If a man wants at all to redeem all of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the Lord."(12) In a few words the Lord gives in sweeping terms a rule that can apply to the whole of an agricultural society such as the ancient Hebrew's. All the tithe, included the produce of vegetation as well as animal life.

"To whom are tithes to be given?" The answer for this question is found in Numbers chapter 18 verses 21-32. Since the Levites were not given a region of land like the other tribes after the conquest, their reward for their service as the mediators between the Israelites and God is recorded in verse 21, "Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting." One might ask, "What about the Levites, did they tithe?" In God's economy even the Levites gave a tithe to the priests of the line of Aaron.

"Where are tithes to be given?" The Israelites were not allowed to give a tithe at the time or place of their convenience. "Take heed to yourself that you do not offer you burnt offering in every place that you see; but in the place which the Lord chooses, in one of your tribes, there you shall offer your burnt offerings, and there you shall do all that I command you," (Deut. 12.13). God later made his choice of location clear. When they became settled in their new land, the Jews were to observe Jerusalem as the only authorized location to honor God with the tithe. When the tithes were presented, there was a sacred meal which they shared with the Levite. The Israelites were to sanctify their food positively by abstinence from everything unclean. Conversely they did so negatively by delivering the tithes at the place where God caused his name to dwell, and by holding festal meals and rejoicing before God. Keil and Delitzsch say this signified the true meaning(13) of the tithe in that it allowed the Israelite to rejoice with holy reverence in the fellowship of his maker.(14) If logistics made it impossible for the giver to transport his tithe a long distance, he had the option of converting his produce to money and buying the necessary supplies when he arrived at Jerusalem. Every third year there was a distinctive emphasis upon showing concern for the poor. At this time the tithe was restricted in some manner for distribution in the giver's hometown.

While the major questions of what to tithe, who to tithe to, and where to tithe were simple matters, there were some complexities especially with the tithe which was to be distributed in the giver's home area. Chapter 2 of this paper will attempt to cover some of those issues.

Other than the complexity involved with the third tithe, if appears that the Israelites vacillated between two extremes. The tithe could be overpaid and become a basis of false religious confidence, a heavenly bribe to make up for a faithless life. On the other hand they could neglect it all together. In the latter case, the Levites would have to take up secular employment. This was particularly difficult for a non-land owning individual in an agrarian economy. In this scenario, the consequence would be that the worship of God would be neglected and the spiritual condition of the country endangered.(15) This is what had happened in the incident recorded in Judges chapter 17 with the levite Jonathan shortly after the death of Moses. This problem evidently was persistent or at the least reoccurring as evidenced by Nehemiah 13.10-11, "I also realized that the portions for the Levites had not been given them; for each of the Levites and the singers who did the work had gone back to his field. So I contended with the rulers, and said, 'Why is the house of God forsaken?'."(16)

The most important things to remember about tithing are not the who, where, and when; but the principles that underlie it. J. Barton Payne aptly observes three primary principles. First, every thing that exists comes from God, it belongs to God, and it will some day revert to God (1 Cor. 4.7). Secondly, the relationship of men to worldly property is that of temporary stewards. They have the privilege of managing it for God and seeing that a portion goes to further his worship and help the needy. Thirdly, the figure that God has designated as acceptable is 10 percent.(17)

These principles must be applied in two directions, toward God and toward man. Behind the ceremonial aspects of the tithe lay two very practical ethical principles, the upkeep of the Levites and the care of the poor. The Levites had a very high privilege in being chosen to be the mediators between their God and the rest of the tribes. Nevertheless, with this privilege came an impediment. They were not allocated a portion of the Promised Land like the other eleven tribes but were given cities scattered among their brothers. In accordance with his attributes of mercy and justice, God commanded that a priority usage of the tithe be the upkeep of the Levites. The moral principle here is that since the Levite's time was consumed mediating with God for the others, those tribes had a moral obligation to support the Levites. Another ethical principle of the tithe was the care of the poor.

Deuteronomy, chapters 14 and 26, introduces a tithe that was to be stored throughout the land rather than at Jerusalem. This tithe was to be distributed for the relief of the Levites, widows, orphans, and poor aliens. This procedure undoubtedly taught the obligation of the prosperous to care for those in need reflecting God's attribute of mercy.

The last mention of the tithe in the O.T. reflects another dimension of the moral/ethical nature of the tithe. "Will a man rob God? Ye you have robbed Me! But you say, 'In what way have we robbed You?' In tithes and offerings." (Mal. 3.8-9).(18) When God condemns the post exilic Jews for withholding the tithe, he classifies the infractions a moral sin. Rather than viewing the sin from a ceremonial aspect, he sees it as an infraction of the eighth command, robbery. A skeptic could ask, "If God is all powerful and owns all creation, how can I steal from him?" God is the all-powerful owner of all creation and does not need to be supplied with material things for his existence. So withholding the tithe is not primarily the sin of withholding physical goods but the withholding of the recognition of his sovereignty. When they withheld the tithe, they robbed God of the honor rightfully due to him.

Tithing at its root is a spiritual matter. It's not a matter of dues or payment in exchange for services rendered or privileges. It is a very personal moral and spiritual matter concerning gratitude to God and our responsibilities to his kingdom and his creation.(19) Surrendering to his use a small proportion of what one holds in trust by his grace is a grateful act of submission to his revealed will for our lives.(20)

CHAPTER 2

THE BENEVOLENT USE OF THE TITHE

The purpose of this chapter is to address specifically what the scriptures teach on the tithe and its relationship to benevolence. Two chapters of the O.T. deal specifically with this subject, Deuteronomy chapters 14 and 26. Before dealing with the exposition of the pertinent passages, the overall theme of Deuteronomy should be briefly discussed to avoid the possibility of eisegesis. Therefore, this chapter will look briefly at the Book of Deuteronomy as a whole, followed by a discussion of chapter 26 verses 1-15. A discussion of chapter 26 verses 12-15 and its somewhat parallel passage in chapter 14 verses 28-29 will conclude the chapter.

The narrative of Deuteronomy describes the transition of Israel from the Mosaic period to their existence in the promised land. In the opening chapter emphasis is placed on the historical events of Israel's past to impress upon them the importance of the moment, beginning to claim their inheritance. However, their future hinged upon their obedience to their grantor, God. Therefore, the book should be understood in the context of the past history of the Jews and in the perspective of the future. With this in mind the most important event in the immediate past was their liberation from Egyptian bondage which culminated with the covenant made at Sinai.(21)

During their stay in Egypt the "seed of Abraham" had undergone the transformation from being a large nomadic family of seventy plus members to a nation numbering in the millions. However, this nation was a nation without a land or a constitution. The giving of land of Palestine makes for exciting reading because of its drama and military activities. Regardless, the giving of the constitution is often overlooked because it is somewhat "dryer" reading. Israel's constitution was formed at Sinai in the covenant sealed between God and his people through the mediation of Moses. This constitution was the renewal of earlier covenants made with Abraham, Isaac, and Jacob. As with the earlier covenants, the Sinai constitution required obedience(22) and submission to the liberator who had claimed Israel for himself and redeemed them from slavery. Hence, the Jews owed everything to their God. Their constitution required their acknowledgment of God's ownership of themselves as well as their land, and he made specific requirements for that acknowledgment. One of the primary ways the Jews were to acknowledge God's ownership of the land was through the tithe.(23) The tithe overall was discussed in the previous chapter of this paper. This chapter entails a specific discussion of the triennial tithe.

Chapter 26 verses 1-15 describes two particular ceremonies which were to be held as soon as Israel had taken the promised land: a. the offering of the first fruits of the land b. the triennial tithe. These two ceremonies gave the Israelite a means of periodically reminding himself, of the obligation under which he lived and of the proper attitude of gratitude he should have.(24) Concerning the first fruits one commentator stresses the connection with the Passover in Egypt. When the Passover occurred, they were taught that they were about to come out as a redeemed people. In the future, it was a memorial of how they came out. They were never to forget how or who had delivered them. The Passover characterizes the month of Abid; then the feast of weeks is reckoned form the beginning of harvest and the feast of tabernacles is when the harvest and the grapes are gathered. The word Abid is translated in Leviticus 2.14, "And if thou present an oblation of thy first fruits to Jehovah, thou shalt present as the oblation of thy first fruits green ears of corn."(25)

The Israelite brought his first fruits in a basket to the priest to make a solemn confession of Jehovah's bounty and faithfulness. Offering to God the first fruits of the soil, which God had given him to possess, was an expression of the Israelite's gratitude and acknowledged God's ownership of the land.(26) Unlike the Passover and the covenant ceremony, the offering of first fruits would be a new institution for the Jews. Before the possession of Canaan they were not farmers. Their past way of life had been as shepherds and more recently as slave laborers, and they did not have a harvest festival. Once inaugurated, this feast marked a new way of life which had been promised many years before.(27) It simultaneously reminded them of the deliverance of their first born when the death angle passed over Egypt. The first fruits were not the only way in which the Israelite was to recognize his new way of life. This passage (along with chapter 14) also contains regulations on how to relate to those in need. Now that the shoe was on the other foot they were not to treat others as they were treated in Egypt.

The tithe in general was discussed in the previous chapter of this paper: however, Deuteronomy 14.27-29 and 26.12-15 deal specifically with a tithe that was to be given to the less fortunate. Technical aspects of this tithe have been subjected to a great deal of speculation. In this writer's opnion the majority of the evidence suggests that they gave this tithe every three years and it was all used to relieve the financially disabled. The Sabbatical year seems to have also been taken into consideration so that this tithe fell on the third and sixth years.(28) One alternative is that it was a second tithe taken every third year amounting to a 20% contribution in those years.(29) Some also interpret the various texts to mean that there were two tithes every year. They would give one tithe to the Levite and eat one before the Lord in a festive meal. This viewpoint holds open the possibility that the triennial tithe was beyond the 20% for a total contribution of 30% every third year.(30)

One researcher has even speculated that there was only one tithe. He argues that the differences in the details of how many tithes and when they were given are due to the changing circumstances of Israel's history. For example, Numbers written during the period of wanderings, instructs the people to give their tithes to the Levites. Deuteronomy, which describes the transition from wandering to occupation and a more settled existence, required that tithes be eaten in the sanctuary, and at times a provision was to be made for the resident poor.(31) One ancient source even leads to the speculation that they usually divided one tithe into three parts. The priesthood, the Temple Treasury, and the poor each receiving a third of the whole.(32)

As the case is with other issues, the Scriptures do not explain every possibility the human mind can envision regarding a particular issue. In this case it is obvious there was more than one possible use of the tithe and the possibility that more than 10 percent could be required in a particular year. Whatever position is taken concerning frequency and amount, two things are obvious regarding this tithe. First, those of the population that were financially disadvantaged were to be helped. Secondly, the assistance was to be given regularly. The balance of this chapter will expand upon these two aspects.

From the two primary texts under consideration several aspects should be considered: a. the special nature or this tithe b. the recipients of the tithe c. the attitude of the giver d. the benefits to the giver. First to be discussed will be the special nature of the tithe. As one gives even a cursory reading to the law, it becomes obvious that the presentation of gifts to God in one form or another was an important aspect in the life of Israel. Without careful study the number of the offerings and specifics involved as to their purpose and the items to be offered can be bewildering to say the least. Yet, in Deuteronomy chapters 14 and 26 God obviously becomes very specific about one of these offerings. God intends that Israel was to have compassion toward those who were materially less fortunate than the general population. And that compassion was to be evidenced in a specific manner. Part of the tithe which was channeled through his religious system was to be designated for the needy. In addition to the special designation of the recipients, we should notice that God further highlights this tithe. He makes it clear that it was to be given in a systematic, timely manner and not left to the whim or convenience of the more fortunate.

Regarding the recipients of this tithe, we should consider why these particular groups were given a priority in God's economy. The texts are very specific that the Levites, the aliens, the widows, and orphans were to be the beneficiaries. In each of the Deuteronomy passages the

Levites are mentioned first. The Levites were the descendants of Levi, the son of Jacob. He had three sons: Gershom, Kohath, and Merari, each of whom founded a tribal family. Moses and Aaron were Levites of the house of Amram and Kohath. The O.T. priesthood hierarchy from Moses consisted of the high priest, ordinary priests, and Levites.(33) The men of the tribe of Levi were charged with the care of the sanctuary. The word Levite is derived from a root meaning a person given in pledge to a temple for a debt or vow.(34) The Levites were chosen for the service of sanctuary because of their loyalty. The Levites alone voluntarily returned to allegiance with Moses showing a zeal for God's honor when the people broke covenant with the Lord by making the golden calf.

The Levites had a very high privilege in being chosen as God's mediators between him and the rest of the tribes. However, with this privilege came a hindrance. They were not allocated part of the Promised Land like the other tribes. They were distributed throughout the other tribal areas in various cities, where separate clans could live with sufficient pastureland to support their families. Being landless in a society in which possession of the land was primary, the Levites were in an earthly sense reduced to the status of dependents subject to public mercy.(35) In his justice God commanded that a priority usage of the tithe be the upkeep of the Levites. The principle being that since the Levite's time was consumed mediating with God for the others, the other tribes had a ethical obligation to support the Levites. After the designation to the Levites the others are mentioned in the same order in both chapter 14 and 26: aliens, orphans, and widows.

A sizable slave trade was carried on between Israel and other nations. For the most part foreigners found in Israel were brought in through this trade or captured in warfare. Through the early periods of Israel's history the number of slaves was small. Their number did not increase significantly until the time of David when his almost continuous wars provided a steady flow of prisoners. These usually became household servants, wives, concubines, or construction workers.(36) Foreign slaves were never given legal recourse for freedom and could be left as an inheritance from generation to generation (Lev. 25.46).(37) By contrast the holding of a fellow Jew as a slave was highly restricted, and those owners who abused their fellow country men were subject to harsh penalties. Besides the regular slave trade there were many resident aliens who were free but without land due to the conquest. Many of these semi-aliens had to sell themselves into service in order to live. Even foreigners who were not destitute and enjoyed a semipermanent and free status were regarded in negative terms.(38) Such persons enjoyed many privileges in common with the Jew, but still were separate from them.(39) Taking advantage of such a person would have been very easy. Therefore, in Exodus 22.20 God forbids it because the Jews themselves had been aliens in Egypt.(40) Therefore, in their disadvantaged citizenship status poor aliens were to be extended mercy by including them in the distribution of the special or "poor tithe."

Ancient civilization with primitive medical care, an outdoor lifestyle, and the constant threat of war had a high adult mortality rate. Whether by accident, sickness, or war, the loss of a father usually led to poverty because usually he was the family's only source of income. This was especially true if the children were young. In the Jewish economy an orphan did not have to be a child without both parents. If the child were only without a father, they often deemed him or her an orphan. Female children were particularly vulnerable. Sometimes girls without fathers were easy prey for the cults which required a steady stream of new prostitutes. It was not easy for women, much less young girls, to find outside employment. When the protection of a father or older brother was gone they were in an extremely precarious position.(41) In the fatherless God saw a group that drew upon his attribute of mercy in a mighty way. You shall not afflict any widow or the fatherless child. If you afflict them in any way, and they cry at all to Me, I will surely hear their cry; and My wrath will become hot, and I will kill you with the sword; your wives shall be widows, and your children fatherless (Exod. 22.21-24). He administers justice for the fatherless and the widow, and loves the stranger, giving him food and clothing (Deut. 10.18). You shall not pervert justice due the stranger or the fatherless, nor take a widow's garment as a pledge. But you shall remember that you were a slave in Egypt, and the Lord your God redeemed you from there; therefore I command you to do this thing. When you reap your harvest in your field, and forget a sheaf in the field, you shall not go back to get it; it shall be for the stranger, the fatherless, and the widow, that the Lord our God may bless you in all the work of your hands (Deut. 25.17-19). Cursed is the one who perverts the justice due the stranger, the fatherless, and widow (Deut. 27.19). But You have seen, for You observe trouble and grief, To repay it by Your hand. The helpless commits himself to You; You are the helper of the fatherless. Break the arm of the wicked and the evil man; Seek out his wickedness until You find none. The Lord is King forever and ever; The nations have perished out of His land. Lord, You have heard the desire of the humble; You will prepare their heart; You will cause Your ear to hear, To do justice to the fatherless and the oppressed, That the man of the earth may oppress no more. (Ps. 10.14-18). A father of the fatherless, a defender of widows, Is God in His holy habitation (Ps. 65.5). The Lord watches over the strangers; He relieves the fatherless and widow (Ps. 146.9). Do not remove the ancient landmark, Nor enter the fields of the fatherless; For their Redeemer is mighty; He will plead their cause against you (Pr. 23.10-11). If you thoroughly amend your ways and your doings, if you thoroughly execute judgment between a man and his neighbor, if you do not oppress the stranger, the fatherless, and the widow, and do not shed innocent blood in this place, or walk after other gods to your hurt, then I will cause you to dwell in the place, in the land that I gave to your fathers forever and ever (Jer. 7.5-7). But I have made Esau bare; I have uncovered his secret places, And he shall not be able to hide himself. His descendants are plundered, His brethren and his neighbors, And he is no more. Leave your fatherless children, I will preserve them alive; And let your widows trust in Me (Jer. 49.10-11). "I will be a swift witness against sorcerers, against adulterers, against perjurers, against those who exploit wage earners and widows and orphans, and against those who turn away an alien because they do not fear Me," says the Lord of Hosts (Mal. 3.5).

In just a superficial reading of the preceding Scriptures one would have to be spiritually dead not to realize that the mistreatment of orphans as well as widows and aliens is an abomination in the sight of God. He obviously expects the same attitude from his people. The attitude of mercy toward the neglected resulted in concrete measures, a command to relieve them.

In a patriarchal society, it was also easy to discriminate against women. Women could therefore fall into a position of inferiority and some men were eager to put them there. Generally they discouraged women from seeking education, attempting a career, or going into business.(42) Employment outside the home was usually limited to work in the fields, as in the story of Ruth, and to serving as cooks and bakers in the homes of the wealthy (1 Samuel 8, 13).(43) While women may have been of equal value in God's sight, society deemed them unequal in importance and some laws placed considerable restrictions on women. Some of these laws placed women in a position of economic disadvantage. Normally only men could own property. A daughter could receive a family inheritance only if there were no sons (Num. 27.8). A woman could keep a promise or pledge only if her husband agreed to allow her (Num. 30.10-12). On the other hand some Hebrew laws offered protection for women. If a man took a second wife, he was still bound to feed and clothe his first wife. Even the foreign woman whom they took as a war bride had some rights; if her husband got tired of her, she was to be set free.(44) Still, in this situation of inferior cultural status and restricted legal rights, most women took for granted that their lot in life was to be in subjection to a man in marriage or to remain under their father or brother's authority and protection.(45) This traditional role did not mean that a woman was unloved or subject to disrespect when she fulfilled her role (Pr. 31). However, it did mean that a woman without the protection and support or a male family member was at an extreme disadvantage. As seen in the Scripture portions attached to the paragraph concerning orphans, God's watch care extended to widows also.

When the Jews submitted the poor tithe God, he did more than execute a philanthropic deed. As he cared for the Levite, alien, orphan, and widow with an attitude of generosity (they were satisfied and filled (Deut. 14.29, 26.12), the Jew was in line for a blessing also. Upon fulfilment of his command to relieve the disadvantaged, God promised to bless them individually and as a nation. The God of the O.T. was a God of mercy. He first displayed this attribute in granting a way of forgiveness in eternity past, and began to execute it in the Garden. He further displayed it as he began to redeem people from the mass of depraved humanity in the form of Israel. God's "poor" tithe provided an invaluable object lesson to a people redeemed from Egyptian bondage. As he taught his people to have mercy on others, they could learn to appreciate God's mercy for them. You shall remember that you were a slave in Egypt, and the Lord your God redeemed you from there; therefore I command you to do this thing (Deut. 24.18).

This chapter was written primarily from the standpoint of what the "poor" tithe meant to the O.T. people of God. However, Paul wrote in the N.T., "For whatever things were written before were written for our learning, that we through the patience and comfort of the Scriptures might have hope" (Rom. 15.4). The next chapter will attempt to show that the O.T.'s emphasis on benevolence towards the poor has parallels and applications for God's people today.

CHAPTER 3

MODERN ETHICAL IMPLICATIONS OF THE "POOR" TITHE





For whatever things were written before were written for our learning, that we through the patience and comfort of the Scriptures might have hope (Rom. 15.4). Most believers will readily agree that the O.T. is full of wonderful principles for life and shadows of the blessings of Christ to come. However, when the topic of tithing is broached the shadows become total darkness. Conservative Christians relish the ability to reference the first book of the cannon to validate the sanctity of life by referring to Cain and Able. The principles of family and monogamous marriage are also favorite topics to validate in Genesis. Yet, when the fact that the Patriarchs of Genesis practiced tithing as an act of worship is mentioned, they immediately cry, "We're no longer under law but under grace." The remnants of our depravity here, as in many other areas, leads us to a very selective "antinomianism."

It is my personal opinion that tithing applies to the covenant people of God whether they are N.T. or O.T. saints. However, the purpose of this paper is not to press the necessity of the tithe upon the church. Rather it is to see that the benevolent tithes of Deuteronomy have definite parallels in the N.T. and ethical implications for the church no matter the percentage of one's giving. This will be accomplished by examining some primary texts in the N.T. and by a selective survey of records of the Church's attitudes in different historical periods.

First we should ask the question could there be any continuity between the giving principles that God expected from the Jews of Moses' day and what he expected from righteous people at the advent of Christ? Or did God's standards changed over time as his people went into exile and consequently returned to Palestine? The primary, literary bridge we have between the O.T. and the early church is the Gospels. A study of the words of the Author and Finisher of our faith ought to yield some insight on the topic.

In Deuteronomy God commanded systematic, proportionate giving, and in the Gospels Jesus mentioned systematic, proportionate giving on two separate occasions. In both instances he positively affirmed the timeless, moral nature of the tithe. The first mention of the tithe by Jesus is found in Matthew 23.23(46) Woe unto you, scribes and Pharisees, hypocrites! for you pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ye ought to have done, and not to leave the other undone.

The thrust of this passage is Jesus' condemnation of the Pharisee's practice of meticulously following the letter of law while ignoring or purposefully violating its intent. Although this passage's immediate focus is not on the tithe, it reveals Jesus' attitude toward it. Rather than dismiss tithing as vestige of the ceremonial law, like some do, Jesus commends it as a virtue. He refers to justice, mercy, and faith as weightier, but still places his authority on tithing by saying, "these ye ought to have done." Jesus does not say tithing has no weight or virtue. He says that it does have weight and to a degree only slightly under that of justice and mercy. The second time Jesus mentions tithing the moral implications are even stronger.

Jesus second mention of tithing is found in a familiar parable. And he spake this parable unto certain which trusted in themselves that they were righteous, and despised others: Two men went up into the temple to pray; the one a Pharisee, and the other a publican. The Pharisee stood and prayed thus with himself, God, I thank thee, that I am not as other men are, extortioners, unjust, adulterers, or even as this publican. I fast twice in the week, I give tithes of all that I possess. And the publican, standing afar off, would not lift up so much as his eyes unto heaven, but smote upon his breast, saying, God be merciful to me a sinner. I tell you, this man went down to his house justified rather than the other: for every one that exalteth himself shall be abased; and he that humbleth himself shall be exalted. (Luke 18.9-14).

The teaching of the parable is that no matter how outwardly righteous one might be it's never good enough for God's standards. One's only hope is to trust in the mercy of God available through Christ's righteous. However, this passage also gives an interesting insight into Jesus opinion of systematic and proportional giving, tithing.

This passage is not a narrative of a specific historical incident. Luke positively identifies it as a parable. Not being bound to accurately describing a historical event, Jesus has "artistic license" to describe the Pharisee and the Publican as he pleases. In this parable Jesus is contrasting two men at the poles of morality. The Pharisee, the ultimate in ethical outward behavior, is compared to the Publican, the most despised. In describing the epitome of a moral man, Jesus lists the virtues of honesty, justice, sexual purity, fasting, and tithing. This second reference of tithing by Jesus as being meritorious undoubtedly shows the consistency of his thought toward it. Jesus said tithing is a virtue of a moral/ethical nature. Jesus' validation of the tithe alone is enough to recommend systematic and proportional giving to us even if the percentage is disputed. Nevertheless, for the sake of thoroughness this paper will examine the witness of the early church. A key passage that shows parallels of giving between the O.T. and the early church is found in Acts chapter 6. The giving of alms was well organized among first century Jews. A synagogue regularly appointed some of its most respected members to be in charge. They were charged with reminding people of their responsibility toward those in need, collecting alms, and distributing food, and other necessities to the poor. In Acts chapter 6, the church establishes something very similar. The church realized that the care of widows, orphans, and others was an essential part of the ministry of Jesus. Therefore, specific members of the church were charged with maintaining this ministry.(47) Since the earliest congregations were founded from the synagogues, their emphasis of giving for the physical needs of was a natural thing to be continued by the early churches.

2 Corinthians chapters eight and nine yield some extremely interesting insights into the views of the Apostle Paul on the subject of giving and the practice of at least one church of his day. In this passage, Paul impresses upon the church at Corinth to emulate the giving patterns of the church of Macedonia, "see that you abound in this grace also." The "grace" Paul is referring to is their generosity in giving for the relief of the famine stricken church of Jerusalem. Throughout his travels Paul had obviously made an appeal for offerings from the other churches to that end (1 Corinthians chapter 16, 2 Corinthians chapter 9, Galatians chapter 2). Of the churches he had appealed to, the Macedonian church had led the pace in giving. Several parallels can be found with the Macedonian giving when compared to the sections on the "poor tithe" of Deuteronomy. The gifts were regularly received, proportionate, specific in their use, generous in their nature, and were blessed by God.

When Jewish people from around the world sent the required annual temple tax to Jerusalem, they often choose respected members of their community as messengers. Jewish travelers often bore letters indicating their authorization, which would allow them to receive hospitality wherever they went. As evidenced by 1 Corinthians chapter 16, Christians seem to have continued this practice.(48) In this passage Paul mentions their sending letters of recommendation with the messengers taking their gift to the church in Jerusalem. Concerning this gift, Paul comments that he had previously ordered them to take an offering as he had also ordered the church in Galatia. In his instructions he had also told them to receive gifts on each Lord's day. In this passage and the passage in 2 Corinthians there are definite instructions for proportionate giving which strongly imply that Paul intended the percentage to be a tithe. However, the immediate point is that the gifts were to be received on a regular basis. This definitely parallels the giving of the tithe to the needy in Deuteronomy. No matter the position taken as to the interpretation of how many tithes there were and exactly when they were given; one must agree that the "poor" tithe was indeed on a systematic timetable.

The giving was definitely to be proportionate. This writer admits that the word "tithe" is not found after the Gospels. Nonetheless, proportionate giving is explicitly taught, and the tithe is strongly implied to be that proportion. Proportionate giving is so explicit and tithing so strongly implied the only logical conclusion is that the early church practiced some form of proportional giving. To prove this point, this paper will examine two relevant passages of the N.T.(49)

The first passage to mention proportionate giving is 1 Corinthians 16.1-2. Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come.

"As God hath prospered him," is a direct reference to a proportion. The Holy Spirit through Paul did not say according to your desire or as you feel led but "as you are prospered." If God gives me more income than he did in the previous year and I do not give more I am not giving as God has "prospered." I am not giving proportionately. Could one man bring a certain percentage of his income and another brings a different percentage could both be giving as they were prospered? It would seem that both must bring as a minimum the same percentage; otherwise, they are not giving as they are prospered. It should be mentioned here that tithing is the only fair way of supporting God's work. It provides equity between rich and poor church members. A rich man pays as much for gas, bread, light bulbs, or a pound of flour as a poor man. However, the poor man's tithe is proportionately less. The tithe is the most equitable of all financial principles.

The second passage that teaches proportionate giving is 2 Corinthians chapter 8.12. For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not. This passage gives the same principle as found in 1 Corinthians chapter 16. Rather than phrasing the principle as giving according to what God has prospered, Paul says that we're to give according to what we have and not according to the abundance or scarcity of someone else. The Corinthians were definitely not directed to give according to the whim of the moment. Instead, they were to return a portion that reflected the amount that God had blessed them with.

Not only was their giving to be regular and proportionate, it was specific as far as its usage. Palestinian Jews were sometimes called the pious "poor"(50) but, the reference of Galatians 2.10, ". . . They desired only that we should remember the poor, the very thing which I also was eager to do," is to the literal poverty of Jewish Christians in Jerusalem and about Paul's confrontation with the Jerusalem council. 2 Corinthians 8.13 speaks of the recipients of the offering being "eased." Later in 9.9 Paul quotes Psalm 112.9 saying, "He has dispersed abroad, He has given to the poor." And in verse 10 he refers to their offering as supplying the needs of the saints. Again, whatever view a person may hold on the tithe overall, a parallel to the offerings of the churches of Paul's day for the Jerusalem saints and the "poor" tithe is the specific designation of the gift. In both cases they benefitted those who were suffering financially. The giving of the Church was to be consistent, proportionate, and at least parts of the gifts were for benevolent purposes. The church also to reflect the same attitude as the covenant people of Deuteronomy.

Another insight gleaned from the eighth chapter of 2 Corinthians is their generous spirit. How often today do Christians give from a sense of guilt or necessity? The Macedonian Christians provide quite a contrast to worldly believers of our day. Paul's description of the Macedonian giving is an outpouring of superlatives: the riches of their liberality, beyond their ability, freely willingly, this lavish gift. Giving was to be a matter of generosity and not a grudging obligation because as Paul believed, God loves a cheerful giver. These words of Paul call to mind the attitude of giving the Jews of Moses' day were to have. The Scriptures describe the amounts given in terms of the recipients being satisfied (Deut. 14.29) and being filled (26.12). The needs of the O.T. poor were met with generosity and not with an attitude of barely sufficing or of giving a token for the salving of the giver's conscience. The Macedonian giving paralleled the spirit of giving found in Deuteronomy and the generous spirit evidently received the same type of reward.

When the Jew tithed toward the needs of the poor in the early days of the Promised Land, they weren't to do it in exchange for a blessing in a legalistic philosophy, but a blessing was promised. Look down from Your holy habitation, from heaven, and bless Your people Israel and the land which You have given us, Just as You swore to our fathers, a land flowing with milk and honey (Deut. 26.15). Chapter 14 and verse 29 says, "the Lord your God may bless you in all the work of your hand which you do." Paralleling the expected blessing on the tither of the O.T., Paul tells the N.T. giver to expect sufficiency in all things. He expected them to have an abundance for every good work and to be certain that he who supplies seed to the sower can multiply the seeds that they have sown, and enrich them spiritually as well.

Hopefully this paper has shown a continuity of benevolent giving principle from Moses' time to the times of Jesus earthly ministry and to the apostolic church. However, some might question this writer's interpretation of the passages. If this interpretation is valid, a survey of views of the post apostolic church, the church in the pre reformation period, and the leaders of the reformation period should coincide.

Patristic writing on the subject of giving of alms is well documented. Tertullian in a passage from the second century Apology wrote connecting the Lord's supper with the giving of alms and also connecting the word koinonia with sharing with the poor. The second century Didache, or Teaching of the Twelve Apostles contained this passage, ". . . thou shalt take and give to the prophets every first fruit of the produce of the winepress and the threshing floor, of oxen and sheep. For the prophets are our high priests. If ye have no prophet, give them to the poor."(51)From Justin's Apology we find this statement concerning a worship service, "And they that are prosperous and with to do so give what they will, each after his choice. What is collected is deposited withe the president, who gives aid to the orphans and widows and such as are in want. . . ." (52) Hughes O. Old in The Patristic Roots of Reformed Worship gives many helpful references to the Reformer's references to alms giving. Most of the references refer back to German documents which are not readily available to this writer. Regardless, it is obvious from the shere volume of references that giving to the needs of the poor during the worship of the church was considered a standard part of a service during the post apostolic period. Its place in the order of service also seems to have been very prominent, being near the end and closely tied to communion.(53)

Noted Catholic scholar Curran comments that there is really little knowledge about tithes in the first four centuries, but by the fifth and sixth centuries tithes were well established in the older parts of Christianity in the West. There is some debate as to the observance of the tithe, but most believe that by this time tithes were paid without controversy in many areas. Originally it seems that the care of the poor was the primary use of tithes. Pope Zachary in 748 proposed a fourfold use of tithes: for the upkeep of the bishop, for sustaining the clergy, for the maintenance of churches, and for the poor.(54) In the eighth century Pepin and Charlemagne provided civil enforcement for the collection of tithes. In time the true purpose of the tithe was abused and sometimes the revenues were given over to nobles and other lay people. The Gregorian reform in the eleventh century(55) and the canonical reform in the twelfth century attempted to renew the life of the church in all aspects including finance and tithing. For some time this renewal was successful, but after the thirteenth century tithes more and more lost their character as support for the church and the needy becoming payments due to landlords and even civil authority.(56) It seems that during this period everyone paid tithes except clerics and monks. It also seems that the ideal was to pay the tithe in the parish where the payer participated in communion. However, often the tithes went to bishops, monasteries, and even to absentee landlords.

References to the giving of the church for the needs of the less fortunate are more numerous for the reformation period than for the Patristic period. Hughes O. Old in Worship That is Reformed According to Scripture, devotes a complete chapter to almsgiving which is very informative. Old writes that when Bucer tried to summarize in 1524 what should be included in the service of worship, he appealed to the text of Acts 2.42. "And they continued in the teaching and fellowship of the Apostles, in the breading of bread and the prayers." Bucer's application of this to his church was that a worship service should always include preaching and teaching, the giving of alms, communion, and prayer. He interpreted the word koinonia which can mean communion or fellowship or very practically the sharing of material goods with those who are in need as alms giving.

The reformed church of Nuremberg evidently set the pace for ministry to the poor at the onset of the reformation. When a new baptismal rite and a translation of the liturgy were published, the city also published a new order for the care of the poor. The disadvantaged including widows and orphans were to be materially helped by the deacons with funds from the city treasury as well as the giving of alms. The City of Strasbourg followed the pattern of Nuremberg and perhaps even exceeded them in establishment of institutions for the needy supported by alms. The Genevan Church set up a French Refugees Fund which was to care for those who had fled France under religious persection. Calvin himself made regular contributions. This fund also supplied food and medical care for the widows and orphans of Reformed pastors who had died while serving the church.(57) Obviously somewhere between the apostolic church and the reformation the lines between the church and state had become blurred particulary as it relates to the support of the poor. It seems that most of the Reformers confirmed the governments right to collect taxes for themselves and to some extent for the church.

The continental reformers were not the only ones who had to deal with the issue of taxes and tithes and help for the needy. With the development of a parish structure in Scotland in the twelfth and thirteenth centuries, patrons who built church buildings endowed them with land. The priest appointed over the parish had income from rents from the land and had a right to the teinds (tithes). As is was with the continent, somewhere the right of the church to the tithes and the government's claims became blurred.(58) John Knox, who quarreled regularly with Queen Mary, had no reservation about the collection of taxes, or as they were also called in Scotland, the teinds. His primary objections dealt with the uses of the funds raised and the effects of burdensome taxation of the poor. Knox insisted that every parish make some portion of the teinds available for benevolent purposes.(59) Despite the controversy that ultimately comes from the mixing of church and state, Calvin in comments on the Lord's Supper from Acts 2.42 seems to sum up the consensus of the Reformation on helping the poor, "Thus it became the unvarying rule that no meeting of the church should take place without the Word, prayers, partaking of the Supper, and almsgiving.(60) This writer believes the preceding evidence proves that there is a continuity of thought on the practice of benevolent giving from the apostolic church and the time of the Reformation.

Upon entering a discussion of the ethical use of wealth in our era John Stott says in Decisive Issues Facing Christians Today, "The average British household gave two pounds per month to charity in 1987 which equals about .24% of their average gross income or one fortieth of a tithe. An interesting side note is that from 1976 to 1987 British expenditures for television sets and videos more than doubled."(61) "Wealth increasing for evermore, and its beneficiaries, rich in hire-purchase, stupefied with the telly and with sex, . . . heaven lying about them in the supermarket, the rainbow ending in the nearest bingo hall, leisure burgeoning out in multitudinous shining aerials rising like dreaming spires into the sky . . . "(62) Even though the preceding quotes are sarcastic to a degree, in many ways they are an accurate description of Western Civilization and too often the modern church. The United States is particularly obsessed with the accumulation of wealth and for the most part with its wrong usage. Wealth in itself is not evil but the hoarding of it for selfish uses certainly is. The remainder of this chapter will hopefully apply some of the principles gleaned from preceding pages to our day and the ethics of the church. A study of perhaps the most penetrating passage on wealth in the Epistles is a good place to begin.

Command those who are rich in this present age not to be haughty, not to trust in uncertain riches but in the living God, who gives us richly all things to enjoy. Let them do good, that they may be rich in good works, ready to give, willing to share, storing up for themselves a good foundation for the time to come, that the may lay hold on eternal life (I Tim. 6.17-19).

We should first observe that the instructions are to the "rich." The first reaction to this phrase by many church goers is to claim amnesty. In the Western world only those who are fortunate enough to be independently wealthy, living on dividends and interest from accumulated wealth, are considered really wealthy. All middle income and even the poor Christians living on government subsidies in the United States should go on one mission trip to a Third World country in Latin America, Asia, or Africa. They would immediately discover that those on the lowest rung of the economic ladder in the West are fabulously wealthy in comparison to the "real" poor of the world. Therefore this passage is applicable to all Christians in the modern Western church. We are rich.

Unable to dodge the title of "rich" we must deal with the commands of the passage. Paul addresses two spiritual dangers the "rich" of any age face, pride and materialism. Of the two dangers, pride could be the most common and pose the most danger spiritually. Most older adults have had the experience of knowing someone with inherited wealth. Knowing these persons at times teaches us the accuracy of the truism, money can't buy happiness. Amazingly, humans who are the beneficiaries of the labors or talents of a preceding generation, somehow think that the admirable trait of industry or a particular talent has magically been transferred to them. They feel they should be respected simply from the standpoint of what they possess materially. Their wealth gives them a sense of self importance and they become contemptuous of others with less. The pride of wealth can also affect the first generation of wealth. We have all seen the pride of the "self-made man." We would all do well to heed God's admonition to the Hebrews and remember that God is the one who gives the power to get wealth (Deut. 8.18). Without the providential blessing of God upon one's endeavors no matter the amount of one's skill or the height of one's intellect financial success is impossible. A Christian should never allow material blessing from God to become a spiritual blight by believing that it puts them in a position to look down on the less fortunate.

On materialism, Jesus warned, "Take heed and beware of covetousness (greed), for one's life does not consist in the abundance of the thing he possesses" (Luke 12.15). The Lord then told his disciples the parable of the rich fool who was looking to his possessions for security (16-21). Jesus did not condemn possessions, but instead pointed out the foolishness of a temporary rather than an eternal perspective. Jesus went on to quote God speaking to the rich man, "Fool! This night your soul will be required of you; then whose will those things be which you have provided?" Jesus' command in Matthew 6.23 has eternal application, "Seek first the kingdom of God and. His righteousness, and all these things will be added to you." Jesus' words paint a much different philosophy of wealth and the church than what is held by many Christians and is diametrically opposed to the health and wealth gospel of televangelism.(63) As one writer aptly said, "It is but a short step from wealth to materialism, from having riches to putting our trust in them, and many take it."(64)The writer of Proverbs spoke of the folly of trusting money in a most picturesque way, "Riches make for themselves wings and fly away," (Pr. 23.5). In the United States, we have been seduced into a false sense of security and have forgotten the lessons of history. We live in a time of unusually stable prosperity and mistakenly believe that it is the norm rather than the exception. Only those who are over seventy remember the vivid reality of the monetary collapse of the thirties. Americans look at the financial woes of the Latin American and African countries with periodic currency devaluation and galloping inflation with a feeling of superiority. We think it cannot happen to us. Our Dollar is to sound! Our economists are too clever! The reality is that the American economy is a house of cards or perhaps a more colorful expression would be a house of "credit" cards. The massive national and personal debt of the United States is staggering. And as with anyone who is staggering, the slightest misstep can bring catastrophe. Any one of several economic scenarios could trigger a chain of events that would place Americans in the same economic position of countries we mock today. Any historian can validate Paul's opinion of the "uncertain" nature of riches.

Paul's antithesis of being prideful and trusting riches for security is to lay hold of eternal or as some have translated real life. This is done by being generous and sharing what we have. When we give wealth away, it becomes a means of showing our faith. We prove that we trust the provider and not the provision. Just as when the Israelites gave the "first fruits," they were showing that they trusted that God would protect the rest of the harvest for their benefit.(65) We avoid the sin of worshiping the created thing rather than the creator not only by shunning idols but by also shunning materialism and embracing the concept of sharing our "first fruits." Perhaps we could paraphrase Paul's philosophy of wealth for Christians as "hold it lightly." We should appreciate money for how God can use it and not for itself.

If Christians embrace Paul's teaching of sharing the blessings of God as the correct way of approaching our wealth, the obvious question becomes, "Who do I share with?" Having reviewed Paul's other writings on the subject and understanding his concern for the Christians who were suffering, we would have to be dull indeed not to get the point of 1 Timothy 6. Paul's intention is for the less fortunate to be blessed with the abundance of the affluent just as Moses' intention was with the "poor" tithe of Deuteronomy.

When Paul's objective instructions from his letters to the Corinthians are combined with his philosophy of wealth from 1 Timothy, it is impossible to ignore the correlation with the O.T. teachings from Deuteronomy chapters 14 and 26. God through Moses taught Israel to share systematically and generously with the less fortunate. Jesus commended the same directives. Paul taught the same principles in his letters to the churches. The leaders of the post apostolic churches endorsed the same principles in their practice and writings. The church in the pre reformation era endorsed these ideas. The leaders of the Reformation interpreted the Scriptures in the same manner. It would be ridiculous for the modern church to come to any other conclusion than those who came before us. The people of God in all ages must reflect his attribute of mercy through benevolent ministries of mercy.

Joseph Stowell says that when he preached his first tithing message at a particular church he apologized for having preached on giving and within thirty minutes two individuals, a visitor and a wealthy member, both reproved him for his apology. They said giving to God was a privilege, an act of worship. They wondered why he had neutralized a good sermon on giving with an awkward disclaimer. The lesson Stowell learned is the same one God wanted the Israelites to learn as well as his church. When we give to the poor, we lend to the Lord and he will repay (Pr. 19.17). Hardening one's heart or shutting up one's hand against a brother who was poor was a sin against God (Deut. 15). Instead, "blessed is he who is kind to the needy. He who oppresses the poor show contempt for their Maker; But whoever is kind to the needy honors God" (Pr. 14.21, 31).(66)

WORKS CITED



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ENDNOTES

1. Luder Whitlock, Executive Director, New Geneva Study Bible (Nashville: Thomas Nelson Publishers, 1995), 773.

2. Walter C. Kaiser, Jr., Toward Old Testament Ethics (Grand Rapids: Academie Books, 1983), 159.

3. Walter Baumgartner, Lexicon in Veteris Testamenti Libros (Grand Rapids: Eerdmans, 1958), 552, 742.

4. Walter A. Elwell, ed. Evangelical Dictionary of Biblical Theology (Grand Rapids: Baker, 1996), s.v. "Tithe, Tithing," by Brian K. Morley.

5. R. Laird Harris, Gleason L. Archer, Jr., and Bruce K. Waltke, Theological Wordbook of the Old Testament, vol. 2 (Chicago: Moody Press, 1980), 702.

6. William L. Holladay, A Concise Hebrew and Aramaic Lexicon of the Old Testament (Grand Rapids: Eerdmans, 1971), 285; and Francis Brown, A Hebrew and English Lexicon of the Old Testament (Oxford: Clarendon Press, 1966), 797.

7. Cecil Roth and Geoffrey Wigoder, eds. Encyclopaedia Judaica, vol. 15 (Jerusalem: Keter Publishing, 1972), s.v. "Tithe," by Mark Wischnitzer.

8. Theophilus G. Pinches, The Old Testament in the Light of the Historical Records, and Legends of Assyria and Babylonia (London: Society for Promoting Christian Knowledge, 1903), 434.

9. George B. Davis, "Are Christians Supposed to Tithe," Criswell Theological Review 2 (Fall 1987): 87.

10. Genesis 28.20-22 New King James Version (NKJV).

11. The remainder of this section follows closely the article in Harris, Theological Wordbook, 703.

12. Lev. 27.30-31 NKJV

13. For an insightful illustrate man's ability to distort the true meaning of worship see L. H. Schiffman, "The Samaritans in tannaitic Halakhah," The Jewish Quarterly Review 75 (April 1985): 337-344. In this article Schiffman notes that a Samaritan might tithe produce on the assumption that he would eat it himself, but might subsequently sell it. If this happened and an Israelite tithed some of his own produce with the Samaritan's, he might end up tithing something that was exempt with something that was required, which was forbidden. In this scenario both batches might be considered doubtful, and it was forbidden to tithe doubtful produce.

14. C. F. Keil and F. Delitzsch, Biblical Commentary on the Old Testament, vol. 8 (Grand Rapids: Eerdmans, n.d.), 368.

15. Wischnitzer speculates against this viewpoint, asserting that if all tithe went to the poor in the third year the temple ministry would be bankrupt. He contends that the law of the tithe in Deuteronomy was formulated in a utopian manner and cannot be judged against a realistic and purely historical background. Roth, Encyclopaedia Judaica, 1161.

16. J. Barton Payne, The Theology of the Older Testament (Grand Rapids: Zondervan, 1962), 434.

17. Ibid.

18. This passage links the withholding of tithes with the withholding of offerings. The subject of offerings was not addressed in this paper due to attempting to focus on the immediate topic. A good discussion of the cultural backgrounds of offerings can be found in Walter Eichrodt, Theology of the Old Testament, vol. 1 (Philadelphia: The Westminster Press, 1961), 141ff.

19. Douglas J. Brouwer, "Using the 'T' Word," Perspectives 7 (November 1992): 4.

20. Harris, Theological Wordbook, 703.

21. Peter C. Craigie, The Book of Deuteronomy (Grand Rapids: Eerdmans, 1976), 18.

22. Ronald Ernest Clements, Old Testament Theology (Atlanta: John Knox Press, 1978), 94.

23. Ibid., 19.

24. Samuel R. Driver, A Critical and Exegetical Commentary on Deuteronomy (New York: Charles Scribner's Sons, 1895), 288.

25. C. A. Coates, An Outline of the Book of Deuteronomy (Newport, Montana, n.d.), 202.

26. Driver, A Critical and Exegetical Commentary, 288.

27. Craigie, 320.

28. F. C. Cook, ed., Barnes Notes (Grand Rapids: Baker, 1983), 298.

29. C. R. Keil, Biblical Commentary, 427.

30. Elwell, Evangelical Dictionary, 779; and Wischnitzer, Encyclopaedia Judaica, 1116; and Ian Cairns, Deuteronomy, Word and Presence (Grand Rapids: Eerdmans, 1992), 143-145 and 221-223.

31. Elwell, Evangelical Dictionary, 779.

32. David Rokeah, "The Temple Scroll, Philo, Josephus, and the Talmud," The Journal of Theological Studies 34 (October 1983): 513-524. This article also includes some interesting information about a period of time when John Hyrcanos abolished the tithe.

33. Richard S. Taylor, ed., Beacon Dictionary of Theology (Kansas City: Beacon Hill Press, 1983), "Priesthood," by Harvey E. Finley.

34. Henry Snyder Gehman, ed., The New Westminster Dictionary of the Bible (Philadelphia: The Westminster Press, 1970), 559. One source asserts that the meaning of the word is unknown. William H. Gentz, The Dictionary of Bible and Religion (Nashville: Abingdon, 1986) s.v. "Levites," by Bruce Vawter, 611.

35. Gentz, The Dictionary of Bible and Religion, 611.

36. Victor H. Matthews, Manners and Customs in the Bible (Peabody, Mass., 1988), 136.

37. William L. Coleman, Today's Handbook of Bible Times and Customs (Minneapolis: Bethany House, 1984), 132.

38. David Freedman, The Anchor Bible Dictionary, vol. 2 (Doubleday: New York, 1922) s.v. "Foreigner," by Christopher T. Begg, 829.

39. Thomas Bryant, Today's Dictionary of the Bible (Minneapolis: Bethany House, 1982), 596.

40. Ralph Gower, The New Manners and Customs of the Bible Times (Chicago: Moody Press, 1987), 265.

41. Coleman, Today's Handbook, 141.

42. Coleman, Today's Handbook, 254.

43. Roberta L. Harris, The World of the Bible (London: Thames and Hudson, 1995), 35.

44. James I. Packer, Merrill C. Tenney, and William White, The Bible Almanac (Nashville: Thomas Nelson, 1980), 421. This work also contains a concise article on other laws of benevolence on 391.

45. Coleman, Today's Handbook, 78.

46. Luke 11.42 is a parallel passage.

47. Hughes O. Old, Worship That Is Reformed According to Scripture (Atlanta: John Knox Press, 1984), 150.

48. Craig S. Keener, The IVP Bible Background Commentary (Downers Grove, Illinois: Intervarsity Press, 1993), 489.

49. Some authors who oppose the tithe for Christians use the same verses to argue the other position. Walter C. Kaiser and others, Hard Sayings of the Bible (Downers Grove, Illinois, 1996), 351, 539. Also, Lawrence O. Richards, The Victor Bible Background Commentary (Wheaton: Victor Books, 1985), 423ff.

50. Kenner, The IVP Bible Background Commentary, 523.

51. Henry Battenson, Documents of the Christian Church (London: Oxford University Press, 1967), 65.

52. Ibid., 67.

53. Hughes O. Old, The Patristic Roots of Reformed Worship (Zurich: Theological Publishing House, 1975), 28, 46, 49, 53ff.,60, 63, 82, 113, 274, 310, 322.

54. Charles E. Curran, "Just Taxation in the Roman Catholic Tradition," The Journal of Religious Ethics 13 (Spring 1985): 123-125.

55. It is interesting to note that at this time real estate owned by Jews in Western Europe, particulary agriculture land and vineyards, was substantial. From the second half of the eleventh century there was a migration of Jews from the countryside to the towns and a consequent voluntary and progressive abandonment of agricultural occupations. Jews increasingly restricted themselves to occupations with religious interest such as the production of kosher wine. It was at this time that the obligation to pay tithes on the produce of their lands to the local church was first imposed on Jews. The Church Council of Gerona of 1067 restricted this obligation to the lands purchased from Christians. In 1078 another Council of Gerona extended the obligation to all the land Jews owned. The Fourth Lateran Council of 1215 also dealt with taxing the land holdings of Jews for tithe purposes. Different means of circumventing the tithe were adopted by the European Jews. In some instances they even destroyed the homes they had purchased from Christians and rebuilt on the same site. One country, England, went so for as to forbid the Jews from owning land in the thirteenth century. Cecil Roth, ed., Encyclopaedia Judaica 15 (Jerusalem: Keter Publishing, 1972), s.v. "Tithes, Church," by Bernhard Blumenkranz.

Information on the Patriarch Warmund of Jerusalem and his controversy with King Baldwin II of Jerusalem about tithing in 1120 gives good insight into the relationship of the Eastern church on the local rulers. The king "restored" to the patriarch the tithe of all his income in the dioceses of Jerusalem, Nablus, and Acre where no bishops had as yet been installed. The king confessed that he and his barons had been guilty of superbia when they withheld the tithes, and asked to be forgiven. The patriarch "absolved" him and his barons. It was also decided that if new bishops were created in the area the patriarch would settle the tithe disputes with the counsel of the king and the church. In this region the tithe was considered to belong to the bishop and not to the parish churches. Hans E. Mayer, "Concordant of Nablus," Journal of Ecclesiastical History 33 (October 1982): 531-543.

56. Curran, "Just Taxation in the Roman Catholic Tradition," The Journal of Religious Ethics 13 (Spring 1985): 123-125.

57. Old, Worship, 149-155.

58. Nigel Cameron, Dictionary of Scottish Church History and Theology (Downers Grove, Illinois, 1993), 814. This article also contains an informative discussion on how the system of teinds managed to exist in various forms until 1925. At that time Parliament passed the CofS Properties and Endowments Act which ended the system of maintaining parish ministers from the teinds. There are also related articles on Thirds of Benefices on page 818 and Patrimony of the Kirk on page 649.

Salim Rashid, "Anglican Clergymen and the Tithe Question in the Early Nineteenth Century," The Journal of Religious History 11 (June 1980): 64-76.

59. Donald W. Shriver and E. Richard Knox, "Taxation in the History of Protestant Ethics," The Journal of Religious Ethics (Spring 1985), 133-159. This article dealt primarily with the issue of taxation by the government, but it gives good insight in a time in history that saw the church and state as inextricably bound together.

60. Old, Patristic Roots, 310.

61. John Stott, Decisive Issues Facing Christians Today (Grand Rapids: Fleming H. Revell, 1990), 246.

62. From an article by Malcolm Muggerridge which first appeared in The Observer on June 26, 1996 and was later published in Jesus Rediscovered (Collins Fontana, 1969), 57.

63. Hank Hanegraaff, Christianity in Crisis (Eugene, Oregon: Harvest House Publishers, 1993), 185. This book is an excellent resource for documentation of Scriptural errors of major proponents of the "name it and claim" gospel, both past and present.

64. Stott, Decisive Issues, 245.

65. Douglas J. Brouwer, "Using the 'T' Word," Perspectives 7 (November 1992), 3.

66. Kaiser, Toward Old Testament Ethics, 159.


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