God’s Holy tithe was never required of the New Testament Church. The New Testament Church has taken the tithe that was required of Israel, a tithe of crops and livestock, and modified it completely. These modifications did not happen during the lifetime of any of the twelve Apostles of the Lamb. It was centuries later that a monetary tithe was adopted.

Leviticus 27:30-33 makes it clear that the Levitical tithe was of the seed of the land (crops) an fruit of the trees (crops) and every tenth animal to pass under the rod (livestock). There was never a command to tithe one’s money anywhere in Old Testament Israel. The Levitical tithe was taken to the Levites in the Levitical cities every year for six years in a seven year cycle. The tithe of crops could be redeemed at a cost. By redeemed, we mean ‘bought back’. The tither would take his crops to the Levite. The Levite would assess the value of the tithe and add a fifth of the value to the assessed value if the tither wanted to buy back the tithe. This proves that the tithe was not money. It would be foolish for a tither to take 20 shekels to the Levite and tell him, “Here’s my tithe… now I’d like to buy it back. You say it will cost me 24 shekels to buy it back? Fine… here you are!” Such a conversation would never have taken place. Money was not titheable in Old Testament Isreal. (Leviticus 27:30-33; Nehemiah 10:37-38)

Now, Nehemiah 10:37-38 sheds light on just who was robbing God in Malachi 3:7-11. It was not the children of Israel who were robbing God. Rather, it was the Priests. The children of Israel were to take their tithe to the Levites, the Levites were responsible for taking a tithe of that tithe to the storehouse. Now, while they were doing just that, the Word of God reveals that Eliashib the Priest had the tithes taken out of the storehouse chambers and moved Tobiah the Ammonite into the then empty storehouse. (Nehemiah 13)

Because he had removed the tithes from the storehouse, the Levites had to return to their Levitical cities so that they could survive… there was no food at the Temple when there should have been. The command given by the Lord to Malachi was to the Priest, telling him to bring the tithes into the storehouse so there could be food for the workers of the Temple. In robbing God by taking the tithes out of the Temple, the Priests were robbing the whole nation. Their actions caused God to withhold needed rain for the crops, and the nation was cursed.

There was a second tithe each year called a Festival tithe. This tithe was also of crops and livestock, and was taken to Jerusalem for one of three annual festivals. If the distance was too far for the tither, or the tithe was too heavy, he could sell the tithe for money. He was then to carry that money to Jerusalem and there spend the money on food and drink to celebrate the Festival with his family and Levites. (Deuteronomy 14:22-27)

A third tithe, called the Poor tithe, was kept by the tither on his property and used to feed the widows and orphans of Israel, the Levites living on the tither’s property, and refugees living in the land of Israel. (Deuteronomy 14:28-29) This tithe was to be observed and kept every third year in a seven year cycle.

The seventh year of the seven year cycle the land was to rest. No sowing, no harvesting. There could be no crop tithe that year.

After the destruction of the Temple in 70 A.D., there could be no more tithing. No Temple for the Levites to minister in, no sacrifices, etc. Tithing was no more… until the Church resurrected it and then modified it centuries after the Apostles had died. The Church had no business levying on Christians a monetary tithe. Our giving is to be voluntary, not of compulsion.