It is a Biblical fact that we have Scripture that commands tithing to Levites living in the Promised Land.  But there is not one single Scripture that states one is to tithe to an Apostle, pastor, elder, or bishop of a New Testament Church.

Many claim that tithing is valid based on the following verse…

Hebrews 7:8 And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth.

Here, men that die receive tithes. Who are the men that die that receive tithes? Many automatically assume that this is referring to pastoral staff in the local Church.  It is not.  Rather, it is referring to the sons of Levi. Notice,…

Hebrews 7:5 And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham:

Who are the receivers of the tithe in Hebrews 7:8? The sons of Levi in Hebrews 7:5. They have the command to receive the tithes. So, naturally, they receive them.

And what tithes do the sons of Levi receive? The tithes according to the Law.

Leviticus 27:30-34 And 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 unto the LORD. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD. He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed. These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai.

1. They receive the tithes of the seed of the land. This is speaking of garden produce. Food for the sustenance of the workers of the Temple and for their sustenance at home as well because among the children of Israel they have no inheritance.

2. They receive tithes of the fruit of the tree. This is speaking of that which grows on trees, such as pomegranates, dates and figs. Again, for the sustenance of the workers of the Temple and for their sustenance at home.

3. They receive tithes of the livestock in Israel. Animals born in the flocks and herds, were to be tithed from. Every tenth animal to pass under the herder’s counting rod.

4. They were to receive tithes of the children of Israel. There was no command for peoples of Gentile nations to travel to Israel to tithe. Nor was there a command from God for peoples of Gentile nations to tithe in their own lands. God gave the tithe to the Levites.

Numbers 18:24 But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.

Numbers 18:26 Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.

Numbers 18:28 Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD’S heave offering to Aaron the priest.

The tithes “according to the Law” were agricultural.” There is no other type of tithe commanded in the word of God.

The tithes “He receiveth” are the tithes “according to the Law.” He is not the one commanding or demanding the monetary tithe that men preach in religious institutions today. He never authorize man to preach or teach the monetary tithe requirement doctrine.