THE TITHING: A FINISHED COMMAND

THE TITHING: A FINISHED COMMAND*

We, the Iglesia sang Dios, believe that tithing was a command specifically given to the Israelites under the Old Covenant and is not applicable to Jews and Gentiles today. The Bible teaches that Christians are no longer under the law of the Old Covenant, but under the law of Christ.

*I. DEFINITION OF TITHING*

Tithing refers to the practice of giving a tenth (10%) of one's income or produce to God or for religious purposes. The word "tithe" comes from the Old English word "teogotha", meaning "tenth". The Hebrew word for tithe is "ma'aser", which also means "tenth".

*II. OLD COVENANT CONTEXT*

In the Old Testament, tithing was a requirement for the Israelites as part of their covenant with God.
- Leviticus 27:30-32
    - Tithe was a tenth of produce and livestock, dedicated to God.
- Deuteronomy 14:22-29
    - Tithe supported Levites, the poor, and festivals.
- Numbers 18:21-24
    - Levites received tithe as inheritance for their service.
- Deuteronomy 14:28-29
    - Tithe used for Levites, strangers, orphans, and widows.

*PURPOSE OF TITHES IN O.T.*

The purpose of tithes in the Old Testament was:
- To support the Levites, who were responsible for the spiritual leadership of the nation (Numbers 18:21-24)
- To provide for the poor, strangers, orphans, and widows (Deuteronomy 14:28-29)
- To celebrate festivals and offer sacrifices to God (Deuteronomy 14:22-29)
- To demonstrate the Israelites' obedience and loyalty to God (Deuteronomy 14:22-29)

*MALACHI'S PROPHECY ON TITHING*

The prophet Malachi rebuked the Israelites for their failure to give tithes and offerings.
- Malachi 3:8-10
    - "Will a man rob God? Yet you have robbed Me! But you say, 'How have we robbed You?' In tithes and offerings. You are cursed with a curse, for you have robbed Me, even this nation. Bring all the tithes into the storehouse, that there may be food in My house, and try Me now in this," says the Lord of hosts, "if I will not open for you the windows of heaven and pour out for you such blessing that there will not be room enough to receive it."
- Malachi 3:10-12
    - The Lord promises to rebuke the devourer and bless the Israelites if they give tithes and offerings faithfully.

*COMMAND AND PENALTIES*

The Old Testament law commanded the Israelites to give tithes and offerings, with penalties for failure to comply.
- Leviticus 27:30-33
    - Failure to give tithe would result in a 20% penalty plus the tithe.
- Deuteronomy 28:15-68
    - Failure to obey God's commands, including tithing, would result in curses and punishment.

*III. NEW COVENANT PERSPECTIVE*

The Old Covenant was fulfilled by Jesus Christ, establishing a New Covenant.
- Jeremiah 31:31-34
    - New Covenant promised, Old Covenant obsolete.
- Hebrews 8:6-13
    - Jesus mediates the New Covenant, making Old Covenant obsolete.
- Romans 6:14
    - Christians are under the law of Christ, not the Old Covenant law.
- Galatians 3:23-25
    - Law was a tutor to bring us to Christ; now we are under faith.

*ABOLISHION OF PRIESTLY DUTY AND LAW*

The book of Hebrews explains that Jesus Christ has abolished the Levitical priesthood and the Old Covenant law.
- Hebrews 7:11-28
    - Jesus is the new High Priest, making the Levitical priesthood obsolete.
- Hebrews 8:6-13
    - Jesus mediates the New Covenant, making the Old Covenant obsolete.
- Hebrews 10:1-18
    - Jesus' sacrifice has perfected believers, making the Old Covenant sacrifices unnecessary.

*RELEVANT CONNECTION OF TITHING BEFORE AND TODAY*

In the Old Testament, tithing was a requirement for the Israelites to support the Levites and the poor. However, with the coming of Jesus Christ, the Old Covenant law has been fulfilled and abolished. Christians are no longer under the law of the Old Covenant, but under the law of Christ.

Today, giving is voluntary and cheerful, and not bound by a specific percentage or law.
- 2 Corinthians 8:1-9
    - Give generously, as blessed.
- 2 Corinthians 9:7
    - Give as purposed in heart, not out of obligation.
- 1 Corinthians 16:1-2
    - Give regularly, as able.

*IV. TITHING IN THE NEW TESTAMENT*

No command for Christians to tithe; giving is voluntary and cheerful.
- Matthew 6:1-4
    - Give secretly, without seeking reward.
- 2 Corinthians 8:1-9
    - Give generously, as blessed.
- 2 Corinthians 9:7
    - Give as purposed in heart, not out of obligation.
- 1 Corinthians 16:1-2
    - Give regularly, as able.

*V. OUR UNDERSTANDING OF TITHING*

We recognize that the topic of tithing can be a personal and sensitive issue. While some may choose to give a tenth of their income, we believe that this is a matter of personal conviction and not a requirement for Christians today.

*VI. CONCLUSION*

In conclusion, we, the Iglesia sang Dios, believe that tithing is not a requirement for Christians today. We are called to give generously and cheerfully, as we have been blessed, but not out of obligation to a specific percentage. As the apostle Paul wrote, "Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver" (2 Corinthians 9:7).

*BIBLICAL REFERENCES SUMMARY*
- *Old Covenant Law*
    - Leviticus 27:30-32: Tithe definition
    - Deuteronomy 14:22-29: Tithe purpose
    - Numbers 18:21-24: Levites' inheritance
- *New Covenant*
    - Jeremiah 31:31-34: New Covenant promise
    - Hebrews 8:6-13: Jesus' mediation
    - Romans 6:14: Law of Christ
- *Giving in NT*
    - Matthew 6:1-4: Secret giving
    - 2 Corinthians 8:1-9: Generous giving
    - 2 Corinthians 9:7: Cheerful giving

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