Is the Tithe to be Paid Today?
The idea of giving a ‘tithe’ is popularly understood as either giving money, in Christian churches, to men who teach against following God’s Torah, or amongst those who follow the Torah as ‘the produce that was given to the Levites’. Neither of these views is scripturally correct:
Leviticus 27:30
30 ‘And all the tithe of the land – of the seed of the land or of the fruit of the tree – belongs to יהוה. It is holy/set-apart to יהוה.
A ‘tithe’ just means ‘a tenth’. A ‘tithe’ is not limited to being given of one type of thing or another; one can give a ‘tithe’ of what one’s land produces, a ‘tithe’ of what one earns or a ‘tithe’ of whatever else one might be increased by:
Deuteronomy 14:22
22 “You shall tithe without fail all the increase of your grain that the field brings forth year by year.
Deuteronomy 26:12
12 “When you have completed tithing all the tithe of your increase in the third year, which is the year of tithing, and have given it to the Lĕvite, to the stranger, to the fatherless, and to the widow, and they have eaten within your gates and have been satisfied,
As we see with the giving of the ‘tithe’ to Melchizedek, the giving of a ‘tithe’ is giving a tenth of one’s increase to YHVH. We see Jacob recognise this practice when he flees home:
Genesis 28:22
22 then this stone which I have set as a standing column shall be Elohim’s house, and of all that You give me, I shall certainly give a tenth to You.”
We see Yeshũa referring to the Pharisees ‘tithing’ of their herbs and spices (which were valuable at that time):
Matthew 23:23
23 “Woe to you, scribes and Pharisees, hypocrites! Because you tithe the mint and the anise and the cumin, and have neglected the weightier matters of the Torah: the justice and the compassion and the faith/belief. These need to have been done, without neglecting the others.
Yeshũa points out that the Pharisees are focusing on the minutiae of the Torah, like ‘tithing’ of all their things, while missing the Torah’s broader themes and more important aspects. He tells them that they should ‘tithe’ but not forget the more important elements of Torah.
One, obviously, cannot give material goods to God directly, so He tells us to whom one should give His ‘tithe’, vicariously:
Numbers 18:21
21 “And see, I have given the children of Lĕvi all the tithes in Yisra’ĕl as an inheritance in return for the service which they are serving, the service of the Tent of Meeting.
We do not know who Levi’s descendants are today; so to whom does one pay YHVH’s ‘tithe’? The ‘tithe’ is YHVH’s, and He sees one using it oneself as theft. To those at His coming, who think themselves blameless, He says this in the book of Malachi:
Malachi 3:8-9
8 “Would a man rob Elohim? Yet you are robbing Me! But you said, ‘In what have we robbed You?’ In the tithe and the offering!
9 “You have cursed Me with a curse, for you are robbing Me, this nation, all of it!
Some of those at His coming are surprised to learn that by not ‘tithing’ they have robbed God, so to ensure that one is not found among this group one must ascertain to whom one should give what is YHVH’s. Abram gave his ‘tithe’ to YHVH’s priest, Melchizedek, and YHVH states in His Torah that it should be given to the Levites ‘for their service’. YHVH’s priests are, of course, taken from among the Levites, being the sons of Aaron, the Levite.
It would benefit one, whilst unravelling this matter, to understand who the Levites were:
2 Chronicles 17:7-9
7 And in the third year of his reign he sent his leaders, Ben-Ḥayil, and Oḇaḏyah, and Zeḵaryah, and Nethanĕ’l, and Miḵayahu, to teach in the cities of Yehuḏah.
8 And with them he sent Lĕvites: Shemayahu, and Nethanyahu, and Zeḇaḏyahu, and Asah’ĕl, and Shemiramoth, and Yehonathan, and Aḏoniyahu, and Toḇiyahu, and Toḇaḏoniyah, the Lĕvites, and with them Elishama and Yehoram, the priests.
9 And they taught in Yehuḏah, and with them was the Book of the Torah of יהוה. And they went around into all the cities of Yehuḏah and taught the people.
The Levites were scattered among the people of Israel, and they taught them the Torah. When someone is needed to teach the Word, one would look for a Levite:
2 Chronicles 35:3
3 and said to the Lĕvites who were teaching all Yisra’ĕl, who were holy/set-apart to יהוה, “Put the holy/set-apart ark in the house which Shelomoh son of Daviḏ, king of Yisra’ĕl, built. It is no longer to be a burden on your shoulders. Now serve יהוה your Elohim and His people Yisra’ĕl.
2 Kings 17:27-28
27 And the king of Ashshur commanded, saying, “Send one of the priests whom you exiled from there, to go there. Let him go and dwell there, and let him teach them the justice of the Elohim of the land.”
28 And one of the priests whom they had exiled from Shomeron came and dwelt in Bĕyth Ěl, and taught them how to fear יהוה.
The Levites were the members of the body of Israel who were responsible for understanding the Word and instructing the rest of Israel in it:
2 Chronicles 30:22
22 And Ḥizqiyahu spoke to the heart of all the Lĕvites, those having good understanding concerning יהוה. So they ate what was appointed, seven days, slaughtering peace offerings and making confession to יהוה Elohim of their fathers.
Nehemiah 8:9
9 And Neḥemyah, who was the governor, and Ezra the priest, the scribe, and the Lĕvites who taught the people said to all the people, “This day is holy/set-apart to יהוה your Elohim. Do not mourn or weep.” For all the people wept when they heard the words of the Torah.
When Moses was blessing the tribes of Israel, he specified this as the Levites’ role:
Deuteronomy 33:8-10
8 And of Lĕvi he said, “Your Tummim and Your Urim belong to Your kind one, whom You tried at Massah, with whom You contended at the waters of Meriḇah,
9 who said of his father and mother, ‘I have not seen them.’ And he did not acknowledge his brothers, or know his own children, for they have guarded Your Word and watched over Your covenant.
10 “They teach Your justices to Ya’aqoḇ, and Your Torah to Yisra’ĕl. They put incense before You, and a complete burnt offering on Your altar.
The Levites were to declare what the Word instructed when there was any controversy regarding it among the rest of the people:
Deuteronomy 17:9-11
9 and shall come to the priests, the Lĕvites, and to the judge who is in those days, and shall inquire. And they shall declare to you the word of justice,
10 and you shall do according to the word which they declare to you from that place which יהוה chooses. And you shall guard to do according to all that they instruct you.
11 “Do according to the Torah in which they teach you, according to the right-ruling which they say to you. You do not turn to the right or to the left from the word which they declare to you.
Today, those who teach YHVH’s Word to ‘Israel’ perform the same function:
Ephesians 4:11-15
11 And He Himself gave some as apostles, and some as prophets, and some as evangelists, and some as shepherds and teachers
12 for the perfecting of the holy/set-apart ones, to the work of service to a building up of the body of the Messiah,
13 until we all come to the unity of the faith/belief and of the knowledge of the Son of Elohim, to a perfect man, to the measure of the stature of the completeness of Messiah,
14 so that we should no longer be children, tossed and borne about by every wind of teaching, by the trickery of men, in cleverness, unto the craftiness of leading astray,
15 but, maintaining the truth in love, we grow up in all respects into Him who is the head, Messiah,
If a pastor or teacher teaches against God’s Torah, they are not doing the same job that the Levites did:
Malachi 2:7-9
7 “For the lips of a priest should guard knowledge, and they seek the Torah from his mouth, for he is the messenger of יהוהtseḇa’ot.
8 “But you, you have turned from the way, you have caused many to stumble in the Torah. You have corrupted the covenant of Lĕvi,” said יהוה tseḇa’ot.
9 “And I also, I shall make you despised and low before all the people, because you are not guarding My ways, and are showing partiality in the Torah.”
In the Septuagint, we see what Greek Words are used to describe the roles of the Levites:
2 Chronicles 34:12 (Brenton’s LXX)
12 And the men were faithfully engaged in the works: and over them were superintendents (episkopos), Jeth and Abdias, Levites of the sons of Merari, and Zacharias and Mosollam, of the sons of Caath, appointed to oversee (episkopeo); and every Levite, and every one that understood how to play on musical instruments.
The Greek new covenant writings use these same words of those who lead the body:
1 Timothy 3:2
2 An overseer (episkopos), then, should be blameless, the husband of one wife, sober, sensible, orderly, kind to strangers, able to teach,


The roles in the body have not changed. Whilst we don’t have Levites, we do have YHVH’s reasoning for Him giving to them His ‘tithe’:
Numbers 18:21
21 “And see, I have given the children of Lĕvi all the tithes in Yisra’ĕl as an inheritance in return for the service which they are serving, the service of the Tent of Meeting.
As His body, we are that spiritual house:
Ephesians 2:19-22
19 So then you are no longer strangers and foreigners, but fellow citizens with the holy/set-apart ones and members of the household of Elohim,
20 having been built upon the foundation of the emissaries and prophets, ישוע Messiah Himself being chief corner-stone,
21 in whom all the building, being joined together, grows into a holy/set-apart Dwelling Place in יהוה,
22 in whom you also are being built together into a dwelling of Elohim in the Spirit.
The ones who do the service of the ‘tent of meeting’ today are outlined by Paul later in his letter to the Ephesians:
Ephesians 4:11-12
11 And He Himself gave some as apostles, and some as prophets, and some as evangelists, and some as shepherds and teachers
12 for the perfecting of the holy/set-apart ones, to the work of service to a building up of the body of the Messiah,
YHVH has directed one to give His ‘tithe’ to those who have no other increase than that gained by leading His people and teaching/giving understanding to His Torah. Paul tells us as much in his letter to the Corinthians:
1 Corinthians 9:11-14
11 If we have sown spiritual seed among you, is it too much if we reap material goods from you?
12 If others share authority over you, should not rather we? But we have not used this authority, but we put up with all, lest we hinder the Good News of Messiah.
13 Do you not know that those serving the Holy/Set-apart Place eat from the Holy/Set-apart Place, and those attending at the altar have their share of the offerings of the altar?
14 So also the Lord instituted that those announcing the Good News should live from the Good News.
One might ask oneself where YHVH ‘instituted that those announcing the Good News should live from the Good News’, and the only scriptural answer is with His giving of His ‘tithe’ to the Levites. The Levites announced and taught the Word to His people, and the ‘tithe’ was their living.
If one narrows one’s view of the ‘good news/gospel’ to just the familiar Christian idea thereof, the fact that the Levites also announced the ‘good news’ might pass one by:
Hebrews 4:2
2 For indeed the Good News was brought to us as well as to them, but the word which they heard did not profit them, not having been mixed with faith/belief in those who heard it.
If one seeks to whom one should give YHVH’s ‘tithe’, one need look no further than to those who perform the duties that the Levites did previously. YHVH’s reasoning for giving it to the Levites is clearly articulated, and one should seek to do His will in all things.
Not ‘tithing’ was, historically, a great disservice to Israel, who suffered spiritually because of their own disobedience:
Nehemiah 13:10-11
10 And I learned that the portions for the Lĕvites had not been given them, for each of the Lĕvites and the singers who did the work had gone back to his field.
11 Then I contended with the deputy rulers, and said, “Why is the House of Elohim forsaken?” And I gathered them together and set them in their place.
Regrettably, ‘tithing’ is an example of YHVH’s people rejecting something that was for their own benefit and deciding for themselves their own ways of doing such things, which do not profit:
Jeremiah 2:13
13 “For My people have done two evils: they have forsaken Me, the fountain of living waters, to hew out for themselves cisterns, cracked cisterns, which do not hold water.
YHVH’s Torah ensures that those who serve Him are renumerated for their service:
Nehemiah 10:37
37 And that we should bring the first-fruits of our dough, and our contributions, and the fruit from all kinds of trees, of new wine and of oil, to the priests, to the storerooms of the House of our Elohim; and the tithes of our land to the Lĕvites, for the Lĕvites should receive the tithes in all our rural towns.
Everyone, from the poor to the orphan, to the Levite, finds succour and support in His perfect system; all one must do is instigate it. Thankfully, giving a ‘tithe’ of one’s increase is a way in which one can return/repent to God’s Torah in ‘faith/belief’.
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