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First - Here is every text in the Bible that refers to tithing:

Genesis 14:17-20, Genesis 28:20-22,Leviticus 27:30-34,Numbers 18:19-28, Deuteronomy 12:1-19, Deuteronomy 14:22-29,Deuteronomy 26:12-13, Samuel 8:14-17, 2 Chronicles 31:1-12, Amos 4:2-6, Nehemiah 10:37-38, 12:44; 13:5, 12 Malachi 3:7-10 , Matthew 23:23, Luke 11:42, Luke 18:9-14, Hebrews 7:1-19 1

You can't tithe because:

1. A tithe was always animals and fruit of the land you owned, never money. An exception was Half a Shekel every year that every Israelite paid, that was given to fund public sacrifices (think about funding Easter and Christmas services/pageants etc..). God knew about money, he never accepted it as a tithe. This is why Jesus commended the Pharisees for tithing even the herbs in their vegetable gardens, but told them that they were missing the point when to came to obeying the Law to love their neighbors, to love justice and mercy. That was more important!

2. Tithes were paid to the local priest who had to be from the tribe of Levi. This was because the Levites were (by Gods design) not allocated any land in Israel. God was their portion. Who are the Levites in your neighborhood ? They should get the tithe (if you are a land/animal owner) and not the church!

3. The local priest took the best 10% of the tithes he received, and sent it on to Jerusalem, where it provided for the temple priesthood and the poor.The priests did not receive 10% of the total tithe, but 1% only (those performing the worship service received 1% of the tithe only, the remainder 99% went to those who were in the service of the sanctuary - Think Deacons and volunteers in todays church environment - do they get the tithe? Dont't think so...). Jerusalem was the only place God received worship and tithes. If your church teaches tithing, they shouldn't be omitting this fact! To Tithe properly, the Levite you give your tithe, should send it to the temple in Jerusalem - NOT your local church!

Apart from the Tithe..

First-fruits ( a small quantity that would fit in a hand basket), and first-born of the herd were offered to the Lord and provided for the priests -but they could only eat them inside the temple. The first born of men and unclean animals only could be redeemed for money which became the property of the temple. Cows/Sheeps/Goats could notbe redeemed for money but were to be sacrificed and the flesh could be eaten inside the temple.

All of Israels offerings (wave, sin, free-will offerings) was given to and provided for the Priests -the burnt offering was the only exception as it was totally consumed -similar to the first fruits, these could be consumed only within the temple.

Priests did not tithe. (Very Important - see below)

Levites collected the tithes from the people of Israel and they could eat of them wherever they liked. (Lev 27:32-33)
Priests and Levites could not inherit property (Deuteronomy 12:12; 14:27, 29; 18:1-2; Joshua 13:14, 33; 14:3;18:7; and Ezekiel 44:28.)They were allocated cities and land outside of certain cities where they lived (Numbers 35, Joshua 21)The Levites practiced herding, as well as other trades to support themselves and ministered only part of the year (24 divisions of Levites and Priests who ministered each 2 weeks of the year)


The book of Nehemiah talks in detail of the reinstitution of this process that had been defunct. The book of Malachi is a reproof to the PRIESTS (NOT ALL PEOPLE) who have sinned by stealing from the Levites and God (this is also described in the book of Nehemiah); The Malachi tithe text is to tell the priests to resume the functions as the Law ordained and that rain and subsequent blessing (increase) would occur as a result.


At Calvary, the veil prohibiting the access of common people to God was ripped apart, and with it, the old system of priesthood was completely removed. Along with it, went all the mechanisms that supported it.


All Christian believers are priests with the privileges of Aaron and his sons-not just the Levites!! In the early christian church, there was NO distinction between the laity and the clergy for nearly 200 years, until a full-time clergy of 'priests' began to emerge, and along with that came a structure that needed to support them! (cf: 1 Peter 2:5, 2:9 -amore involved discussion of this is in Hebrews Chapter 7); We should be receiving tithes not giving them if we are to follow OT Law!

The implication of this is that we are all enjoined/empowered to preach the gospel and have a duty to study and practice the Word of God as much as we expect our leaders to do. 

We are to support this endeavor by abiding in our calling (our trades) so that we can make a living and provide for our children, and supporting those who make it a full time practice. Those who preach the gospel full time should be expected to be supported by the gospel (through the charitable giving of the people of God) and not by tithes and offerings. Christ enjoined his disciples to go preach-stay in places that would receive them, and partake of such food as was provided -very different from today. The Apostle Paul supported himself through tent making so that his preaching of the gospel withoutreward would be his reward and witness at the same time.

Our focus on giving should be to support the poor. The Church through the doctrines of faith and grace has a much greater responsibility to help the poor than old covenant Israel.

Summary:
Instead of demanding tithes, under grace God bestows the ability to give as we desire in our hearts. While the law puts a curse on law breakers and non-tithers, Christ removed the curse. Tithe-paying neither justifies nor sanctifies. The believer is dead to anything the law says. he believerobeys the indwelling divine will of God. In addition, the Apostles under the anointing of the Holy Spirit in the First Jerusalem Council (Acts 15) explicitly removed ALL the requirements of the Law from the Gentile believers.

For those who preach a hard core tithing message -First, they preach a tithing message to believers who are dead to that law (Rom. 7:4)). Second, they preach a weak and unprofitable law that has ended at Calvary (Heb. 7:18). Third, they preach a law that has absolutely no glory and, therefore, no power to revive the church (2 Cor.3:10). Fourth, they preach a law that has been canceled, blotted out, nailed to the cross, abolished annulled, and that has long since faded away, because it was obsolete (2 Cor. 3:11; Eph. 2:15; Col. 2:14; Heb. 7:18; 8:13). Tithing, as part of the Mosaic Law, is now a spiritless, revival-less doctrine. Tithing turns a good Christian into a fearful legalist who is afraid of the wrath and curse of God if he/she does not "pay up." It drives many away from church because they are toopoor to give ten percent of their gross income. It also deprives well-qualified poor members from holding church leadership positions. On the other hand, churches that preach gospel principles of grace-giving thrive financially under the freedom of the gospel.


I realize that this note completely overturns what we as traditional Christians have taken for granted and held for a long period of time -but I believe it is completely scriptural. For a much more detailed and excellent treatment of this topic I would refer you to Russell Earl Kelly's dissertation in hisbook "Should the Church teach Tithing?" from which I have taken most of this teaching. It may be downloaded for free from the following URL - http://www.truthforfree.com/files/PDF/REK-Tithing3.pdf