OLD TESTAMENT FINANCIAL ORDER
The Old Testament, especially as it relates to Israel, "The Church in the Wilderness" (Acts 7:38), sets forth many patterns and shadows of the New Testament Church.
• The pattern of worship is seen in the Tabernacle of Moses, and David and the Temple of Solomon order.
• The pattern of Priesthood is set out in the Aaronic and Levitical Priesthood order.
• The pattern of redemptive truth is set forth in the Feasts of the Lord.
• The pattern of Covenantal relationship is set out in the Covenants.
And so it is when it comes to financial matters and the support of the Lord's ministry and the house of the Lord. It is a matter that very few believers and Churches have studied. It is the only financial system that God ordained and blessed, and yet many failed to see it and the Divine principles therein.
• The pattern of Church Finances therefore is seen in the Old Testament Scriptures, especially amplified in Israel. Then the basic principles are carried over into the New Testament Church, which arose of the Old Testament Church.
In Studying God's order in Israel we find that their giving was covered in two areas called "Tithes and Offering" (Malachi 3:8).
We consider these two areas as in Israel and see how the principle of such overflows into New Testament Church.
1. Tithes The word "tithe" simply means "tenth". Tithing is actually a teacher to give. One hundred percent belongs to Lord. He gives us 9/10ths to use, but the first tenth He says is His. "The tithe is HOLY to the Lord" (Leviticus 27:30-33). The tithe is really not ours to give. It is already God's. He has claimed it as the first fruits of our increases. So in tithing we are giving to God what is already His.
A. Abraham – A Tither
The First account we have of tithing is in Genesis 14:17 – 20. Abraham tithed to Melchisedek in connection with receiving the bread and wine. We note some of the outstanding thoughts connected with this scene.
1. Abraham is the Father of all who believe (Romans 4).
2. Abraham gave tithes to Melchisdek, Priest of the Most High God; Tithes of all.
3. Abraham gave tithes before the Law Covenant existed. This was in connection with the Abrahamic Covenant. It was a specific amount.
4. Melchisedek gave Abraham communion of bread and wine.
5. Melchisedek is King of Righteousness and King of Peace (Hebrews 7)
6. Melchisedek blessed Abraham of the Most High God, the Possessor of heaven and earth.
Thus the first mention we have of tithing in the Scriptures is with Abraham and Melchisdek. The Books of Romans and Hebrews together show that believers are the seed of Abraham and that we are under the Order of Melchisdek Priesthood, as kings and priests with Christ Jesus. Also the Gospels show Jesus Christ, our King Priest establishing the Communion of bread and wine at the New Covenant table. Thus we share in the bread and wine and give our tithes to Melchisedek, Jesus Christ, who lives in the power of an endless life.
Tithing was before the Law, not of the Law. His Priesthood abides forever.
Can we claim to be children of Abraham and claim the communion and the Priesthood of Jesus and still neglect to give tithes in this covenantal relationship?
B. Jacob – a Tither
The Lord says "I am the God of Abraham, Isaac and Jacob." The next account we have of tithe giving is in Jacob. This was in connection with Bethel, the House of God. We note some of the salient points (Genesis 28:10 – 22).
1. Jacob has a God – given dream of a ladder reaching from heaven to earth.
2. The angels of God ascend and descend on the ladder.
3. The God of Covenant confirms the Abrahamic promises to Jacob.
4. Jacob anoints the Bethel Stone, calling it the House of God.
5. Jacob makes a vow to give tithes of all he receives from the Lord.
6. Jesus interprets the Ladder to be Himself, "the Son of Man" (John 1:51).
Thus Jacob has a visitation from God and undoubtedly kept his vow of tithes. We see how God blessed him in all his life. We note that this vow of tithing was before the giving of the Law. Those accept the God of Jacob, as the God of Abraham, will also keep their vow of tithes and give back to the Lord a tenth of all He gives. This is done at Bethel, the House of God. Angels, as ministering spirits, minister to the heirs of salvation, even as they did to Jacob (Hebrews 1:13, 14).
C. Israel - Tithers
The fullest revelation of the tithing order is found in the nation of Israel. The tithing here, though not of the Law, was confirmed under the Law. But it should be remembered that tithing did not originate under the Law.
Tithing was before the Law, but confirmed under the Law! Under the tithing system then we see the following:
1. The First or Lord's Tithe – Leviticus 27:30 – 33; Numbers 18:21; Nehemiah the Priestly Tribe of the Levites. Numbers 18:24 – 32 needs to be studied carefully for this. The Levities had no inheritance in the land but were kept by the tithes of the people. 12 tribes to the one tribe. This was called the Lord's Tithe (Leviticus 27:30 – 33). It went to the Levites, the ministers of the congregation (Numbers 18:21 – 24). The person in Israel had no control over it, received none of it back except in the services of the priests, who used it for their livelihood. In the restoration of the Temple after Babylon, the tithes were again given to the Levites (Nehemiah 10:37). Israel was to tithe all the increase each year (Deuteronomy 14:22). If any used their tithes then they were to pay 20% or 1/5th interest to the Lord for using His money (Leviticus 27:30).
2. The Tithe of the Tithe – Numbers 18:25 – 32. Not only did the 12 tribes tithe to the Levitical or Priestly tribe, this tribe in turn paid a "tithe of the tithe". It taught that the ministries were so obligated to tithe as were the people. How can ministers teach others to tithe and give if they themselves do not tithe or give? Thus Aaron and his sons received tithes (type of the Fivefold ministry of Ephesians 4:9 – 11). In times of restoration from Babylon the tithe of the tithes was given to sons of Aaron also (Nehemiah 10:38, 39). Tithes were put in chambers. The principle is that tithe of the tithes from local Churches may be kept aside for visiting ministries (1 Corinthians 9:7 – 14 with 1 Timothy 5:17 – 19; Nehemiah 13:10).
Not only did the Israelites tithe, they also gave offerings to the Lord, which were above and beyond their tithes. The secret of it all was THE BLESSING of the Lord. If a person does not give or pay tithes he is ROBBING GOD, for the tithe is not ours to give. It is already the Lord's. But if a person gives tithes and no offering he is not giving anything to God at all. God says "Prove Me now…" As Israel obeyed God there were abundant blessings.
We could divide Israel's giving into 7 groupings as follow:
1. Burnt Offering (Leviticus 1:1 – 3; Mark 10:21; Luke 19:8). Symbol of sacrifice of oneself.
2. Sacrifices of Thanksgiving (2 Samuel 24:24; Luke 2:24; 17:16; 1 Peter 2:5 – 9; Romans 12:1 – 2; Hebrews 13:13 – 16).
3. Heave Offerings (Numbers 18:8 – 29). Tithe of the tithes.
4. Vows – Conditional promise (Deuteronomy 16:6, 11; Psalm 22:25; 1 Samuel 1:11; Acts 18:18; Ecclesiastes 5:4, 5).
5.
Gifts (Leviticus 23:38)
6. First Fruits (Exodus 34:22, 26; Nehemiah 10:37; Proverbs 3:9, 10; Romans 8:23; 1 Corinthians 15:20, 23).
7. Freewill Offerings (Leviticus 23:38; Deuteronomy 16:10; Exodus 36:1 – 7; 1 Chronicles 29:9 – 19; Malachi 3:8 – 12).
NOTE: It is worthy to note that tithes were not used for the building of material Sanctuaries. The tabernacle of Moses, and Temple of Solomon were built from the freewill offerings of the people.
• Tabernacle of Moses (Exodus 25:2; 35:5, 21; 21 – 29; 36:6).
• Temple of Solomon (Chronicles 29)
The Old Testament, especially as it relates to Israel, "The Church in the Wilderness" (Acts 7:38), sets forth many patterns and shadows of the New Testament Church.
• The pattern of worship is seen in the Tabernacle of Moses, and David and the Temple of Solomon order.
• The pattern of Priesthood is set out in the Aaronic and Levitical Priesthood order.
• The pattern of redemptive truth is set forth in the Feasts of the Lord.
• The pattern of Covenantal relationship is set out in the Covenants.
And so it is when it comes to financial matters and the support of the Lord's ministry and the house of the Lord. It is a matter that very few believers and Churches have studied. It is the only financial system that God ordained and blessed, and yet many failed to see it and the Divine principles therein.
• The pattern of Church Finances therefore is seen in the Old Testament Scriptures, especially amplified in Israel. Then the basic principles are carried over into the New Testament Church, which arose of the Old Testament Church.
In Studying God's order in Israel we find that their giving was covered in two areas called "Tithes and Offering" (Malachi 3:8).
We consider these two areas as in Israel and see how the principle of such overflows into New Testament Church.
1. Tithes The word "tithe" simply means "tenth". Tithing is actually a teacher to give. One hundred percent belongs to Lord. He gives us 9/10ths to use, but the first tenth He says is His. "The tithe is HOLY to the Lord" (Leviticus 27:30-33). The tithe is really not ours to give. It is already God's. He has claimed it as the first fruits of our increases. So in tithing we are giving to God what is already His.
A. Abraham – A Tither
The First account we have of tithing is in Genesis 14:17 – 20. Abraham tithed to Melchisedek in connection with receiving the bread and wine. We note some of the outstanding thoughts connected with this scene.
1. Abraham is the Father of all who believe (Romans 4).
2. Abraham gave tithes to Melchisdek, Priest of the Most High God; Tithes of all.
3. Abraham gave tithes before the Law Covenant existed. This was in connection with the Abrahamic Covenant. It was a specific amount.
4. Melchisedek gave Abraham communion of bread and wine.
5. Melchisedek is King of Righteousness and King of Peace (Hebrews 7)
6. Melchisedek blessed Abraham of the Most High God, the Possessor of heaven and earth.
Thus the first mention we have of tithing in the Scriptures is with Abraham and Melchisdek. The Books of Romans and Hebrews together show that believers are the seed of Abraham and that we are under the Order of Melchisdek Priesthood, as kings and priests with Christ Jesus. Also the Gospels show Jesus Christ, our King Priest establishing the Communion of bread and wine at the New Covenant table. Thus we share in the bread and wine and give our tithes to Melchisedek, Jesus Christ, who lives in the power of an endless life.
Tithing was before the Law, not of the Law. His Priesthood abides forever.
Can we claim to be children of Abraham and claim the communion and the Priesthood of Jesus and still neglect to give tithes in this covenantal relationship?
B. Jacob – a Tither
The Lord says "I am the God of Abraham, Isaac and Jacob." The next account we have of tithe giving is in Jacob. This was in connection with Bethel, the House of God. We note some of the salient points (Genesis 28:10 – 22).
1. Jacob has a God – given dream of a ladder reaching from heaven to earth.
2. The angels of God ascend and descend on the ladder.
3. The God of Covenant confirms the Abrahamic promises to Jacob.
4. Jacob anoints the Bethel Stone, calling it the House of God.
5. Jacob makes a vow to give tithes of all he receives from the Lord.
6. Jesus interprets the Ladder to be Himself, "the Son of Man" (John 1:51).
Thus Jacob has a visitation from God and undoubtedly kept his vow of tithes. We see how God blessed him in all his life. We note that this vow of tithing was before the giving of the Law. Those accept the God of Jacob, as the God of Abraham, will also keep their vow of tithes and give back to the Lord a tenth of all He gives. This is done at Bethel, the House of God. Angels, as ministering spirits, minister to the heirs of salvation, even as they did to Jacob (Hebrews 1:13, 14).
C. Israel - Tithers
The fullest revelation of the tithing order is found in the nation of Israel. The tithing here, though not of the Law, was confirmed under the Law. But it should be remembered that tithing did not originate under the Law.
Tithing was before the Law, but confirmed under the Law! Under the tithing system then we see the following:
1. The First or Lord's Tithe – Leviticus 27:30 – 33; Numbers 18:21; Nehemiah the Priestly Tribe of the Levites. Numbers 18:24 – 32 needs to be studied carefully for this. The Levities had no inheritance in the land but were kept by the tithes of the people. 12 tribes to the one tribe. This was called the Lord's Tithe (Leviticus 27:30 – 33). It went to the Levites, the ministers of the congregation (Numbers 18:21 – 24). The person in Israel had no control over it, received none of it back except in the services of the priests, who used it for their livelihood. In the restoration of the Temple after Babylon, the tithes were again given to the Levites (Nehemiah 10:37). Israel was to tithe all the increase each year (Deuteronomy 14:22). If any used their tithes then they were to pay 20% or 1/5th interest to the Lord for using His money (Leviticus 27:30).
2. The Tithe of the Tithe – Numbers 18:25 – 32. Not only did the 12 tribes tithe to the Levitical or Priestly tribe, this tribe in turn paid a "tithe of the tithe". It taught that the ministries were so obligated to tithe as were the people. How can ministers teach others to tithe and give if they themselves do not tithe or give? Thus Aaron and his sons received tithes (type of the Fivefold ministry of Ephesians 4:9 – 11). In times of restoration from Babylon the tithe of the tithes was given to sons of Aaron also (Nehemiah 10:38, 39). Tithes were put in chambers. The principle is that tithe of the tithes from local Churches may be kept aside for visiting ministries (1 Corinthians 9:7 – 14 with 1 Timothy 5:17 – 19; Nehemiah 13:10).
Not only did the Israelites tithe, they also gave offerings to the Lord, which were above and beyond their tithes. The secret of it all was THE BLESSING of the Lord. If a person does not give or pay tithes he is ROBBING GOD, for the tithe is not ours to give. It is already the Lord's. But if a person gives tithes and no offering he is not giving anything to God at all. God says "Prove Me now…" As Israel obeyed God there were abundant blessings.
We could divide Israel's giving into 7 groupings as follow:
1. Burnt Offering (Leviticus 1:1 – 3; Mark 10:21; Luke 19:8). Symbol of sacrifice of oneself.
2. Sacrifices of Thanksgiving (2 Samuel 24:24; Luke 2:24; 17:16; 1 Peter 2:5 – 9; Romans 12:1 – 2; Hebrews 13:13 – 16).
3. Heave Offerings (Numbers 18:8 – 29). Tithe of the tithes.
4. Vows – Conditional promise (Deuteronomy 16:6, 11; Psalm 22:25; 1 Samuel 1:11; Acts 18:18; Ecclesiastes 5:4, 5).
5.
Gifts (Leviticus 23:38)
6. First Fruits (Exodus 34:22, 26; Nehemiah 10:37; Proverbs 3:9, 10; Romans 8:23; 1 Corinthians 15:20, 23).
7. Freewill Offerings (Leviticus 23:38; Deuteronomy 16:10; Exodus 36:1 – 7; 1 Chronicles 29:9 – 19; Malachi 3:8 – 12).
NOTE: It is worthy to note that tithes were not used for the building of material Sanctuaries. The tabernacle of Moses, and Temple of Solomon were built from the freewill offerings of the people.
• Tabernacle of Moses (Exodus 25:2; 35:5, 21; 21 – 29; 36:6).
• Temple of Solomon (Chronicles 29)
• Restored Temple (Ezra 1:6; 2:68; 7:15).
These offerings were given to the Lord, to the poor, the widows, orphans, the Levites, the Priests, as well as the material needs of the Sanctuary of the Lord.
Such was the spirit of giving in the building of the Tabernacle of Moses the people had to be restrained from giving.
There is a ministry of giving (Romans 12:8; 1 Corinthians 13:3; Acts 10:2, 4, 31; Proverbs 19:17; Matthew 6:1 – 4; Proverbs 28:27; Luke 6:30 – 38). Israel was to give of their substance to the poor. God said the poor would always be there amongst them. This would be a test of both the rich and the poor in the matter of giving and receiving. (Proverbs 11:24; Deuteronomy 15; 26:13 – 32; 16:10 – 12; Luke 12:13 – 21).
Be Blessed ~ F. Demond Harris
These offerings were given to the Lord, to the poor, the widows, orphans, the Levites, the Priests, as well as the material needs of the Sanctuary of the Lord.
Such was the spirit of giving in the building of the Tabernacle of Moses the people had to be restrained from giving.
There is a ministry of giving (Romans 12:8; 1 Corinthians 13:3; Acts 10:2, 4, 31; Proverbs 19:17; Matthew 6:1 – 4; Proverbs 28:27; Luke 6:30 – 38). Israel was to give of their substance to the poor. God said the poor would always be there amongst them. This would be a test of both the rich and the poor in the matter of giving and receiving. (Proverbs 11:24; Deuteronomy 15; 26:13 – 32; 16:10 – 12; Luke 12:13 – 21).
Be Blessed ~ F. Demond Harris
