Tithing 05 2021 Lecture

 Table of Contents 0. Introduction 3 I. What Sources Do We Use: Old Testament or New Testament?" 5 A. What Scriptures did Jesus use to preach the Gospel? 5 B. What did the Apostles and the Early Church use as Scriptures to preach and to teach the Gospel? 5 II. What Came First: The Priesthood or the Tabernacle and Temple? 5 A. Who Were "Explicitly" Named or Presented as Being Priests Before Moses and Aaron Were? 5 B Were These Priests of God Active Before the Tabernacle Was Set Up? 5 C. Was Tithing Practiced Before the Tabernacle and the Levitical Priesthood Were Set Up? 6 D. Does Tithing Precede Tabernacle and Temple Worship? 6 E. The Tithe or the Tenth Was Given to Whom Before the Establishment of Tabernacle Worship Was Enacted? 6 III. "What Was the Primary Purposes of the Levities and Levitical Priesthood?" 6 IV. What is a Tithe? 6 V. What Was the Primary Purpose of the Tithe? 6 A. The Math: How 11 Tribes Paying the Tithe Can Support 1 Tribe 7 1. How the Tithe Worked According to Biblical Census Figures: Why the Levites and Priests Receive a Double Honor or Portion. 7 2. Using Deuteronomy 26:12 View of the Tithe as Collected Every Third Year 8 B. Levites and Priests Received Additional Support beyond the Tithe: Biblical Room and Board and Clothing Allowance 10 1. Additional Levitical and Priestly Support 10 2. Priestly Support 10 C. Miscellany: The Tithe and the Poor 10 1. The Tithe as a Portion for Benevolence/ Support for the Widows, Orphans and Aliens 10 2. Other Means of Benevolence/Support for the Widows, Orphans and Aliens 11 D. Support of the King and The King's Administration (1 Sam. 8:14-17) 12 VI. What Are the Five Things We Can Conclude from Applying the Math of the Tithe? 14 A. Tithe Was Raised Primarily for the Support of the Levites; Priest Received Their Portions from the Offerings and Tithe of the Tithe. 14 B. Ministers and Pastors Are to be Exempt from the Tithe (4th Conclusion) 14 C. Churches Defeat the Principle of the Tithe When They Use the Texts on Tithing to Raise Funds Primarily for Operational and Programmatic Expenses. (The Fifth Conclusion) 16 VII. How Was the Temple and the Sacrificial System Maintained, if not by Tithing? 18 VIII. Did the Destruction of the Temple in Jerusalem at the Hands of the Roman Empire and/or Christ's Death Render the Ministry of the Levities or the Principle of Ministerial Support Null and Void? 19 IX. How Did the Early Church Give and Support the Ministry? 19 A. Texts and Commentary 20 IX. Conclusion 21 A. Modern Implications of Tithing: An Example of How to Use Scriptural Principles to Develop a Budget for Ministerial Support. 21 1. Present Ratios of Priest/Pastor for one Denomination (ARDA Data from 2006). 21 2. Average Church Size 22 3. Average Annual Salary for 60619: (Statistics Are from Precept Group's Linked2Lead.com website and 2000 Census Bureau.) 22 4. 2009 Housing and Utilities Cost in Chicago (2000 Census Bureau) 23 5. Math/Implications 23 B. What if a Congregation Can't Fulfill the Commandment of the Lord to Support Its Minister? 25 1. The Congregation Should Ask the Following Questions to Assess Its Priorities? 25 2. The Congregation Should Assess Whether Its Members Have the Wrong Priorities. 26 3. Other Options to Expecting Ministers to Pay Their Own Support 26 X. Conclusion 27 0. Introduction Beware the Yeast of the Pharisees and Sadducees The disciples had forgotten to bring any bread when they crossed the lake. Jesus then warned them, "Watch out! Guard against the yeast of the Pharisees and Sadducees." 7The disciples talked this over and said to each other, "He must be saying this because we didn't bring along any bread." Jesus knew what they were thinking and said: You surely do not have much faith! Why are you talking about not having any bread? Don't you understand? Have you forgotten about the five thousand people and all those baskets of leftovers from just five loaves of bread? And what about the four thousand people and all those baskets of leftovers from only seven loaves of bread? Don't you know by now that I am not talking to you about bread? Watch out for the yeast of the Pharisees and Sadducees! Finally, the disciples understood that Jesus wasn't talking about the yeast used to make bread, but about the teaching of the Pharisees and Sadducees. (Matthew 16:5-12 CEV) Because the question of tithing must be answered through a process that involves prayer, Bible study, and spiritual growth-and not simply by proof-texting Bible verses, the question "To Tithe or Not to Tithe?" is a decision best left to the individual as God leads him or her with the counsel and teaching of his or her church and/or pastor. After all, there is a difference between knowledge and wisdom and between mental affirmation and discipleship. God "loves a cheerful giver," not a guilt-ridden giver and a brow-beaten donor. Do I believe that the tithe is necessary? No. While I believe that the principle of the tit he is Biblical and that individuals are obligated and commanded by God to give for the support of their spiritual leaders and teachers, the tithe in and of itself is not mandated. The principle is mandated, not the specific application itself. This will become clearer later in this study. I believe that if individual Christians gave as the Holy Spirit directed him or her, rather than as his or her own lifestyle, wants, or lust dictated, the question of tithing would be moot. Our congregations would witness the discipleship manifested in the Jerusalem church as recorded in Acts 2:37-47 and 4:32-37, and our giving in support of our ministries and missions would be more than adequate! In short, "To tithe or not to tithe" is not the question; the real question is our spirituality and discipleship! While the following story of Ananias and Sapphira below from Acts 5 is about giving one's "freewill" offering as opposed to giving one's tithe, I think the story is still instructive in relationship to tithing despite the fact that in the Old Testament tithing was commanded and while the "freewill" offerings was by choice. There was also a man named Ananias who, with his wife, Sapphira, sold some property. He brought part of the money to the apostles, but he claimed it was the full amount. . .. Then Peter said, "Ananias, why has Satan filled your heart? You lied to the Holy Spirit, and you kept some of the money for yourself. The property was yours to sell or not sell, as you wished. After selling it, the money was yours to give away. How could you do a thing like this? You weren't lying to us but to God. (Acts 5:1 ff.--NLT) I quote this story to highlight the fact that the sin of Ananias and Sapphira was not in keeping some of the money for themselves (that was their right); their sin was in lying about the amount they gave. They were free to sow what they were prepared to reap. We, likewise, are free to give as the Spirit leads and our hearts desire. The more we grow spiritually, the more generous we will become. The principle of sowing and reaping is explained in 2 Corinthians. Remember this--a farmer who plants only a few seeds will get a small crop. But the one who plants generously will get a generous crop. You must each make up your own mind as to how much you should give. Don't give reluctantly or in response to pressure. For God loves the person who gives cheerfully. . .. For God is the one who gives seed to the farmer and then bread to eat. In the same way, he will give you many opportunities to do good, and he will produce a great harvest of generosity in you. Yes, you will be enriched so that you can give even more generously. And when we take your gifts to those who need them, they will break out in thanksgiving to God. (2 Corinthians 9:6-7, 10-11--NIV) In keeping with God's ordained design for discipleship, what I offer here are nine questions or propositions (as listed in sections I-IX below) which I trust will serve to help the individual, his pastor, and his church to prayerfully answer the question of whether a Christian should tithe or not. Our goal is to help the local church to developed mature disciples of Jesus, that is, Spirit-led, Christ-centered, Principle-driven, People-focused, Joyful stewards of God. I. What Sources Do We Use: Old Testament or New Testament?" (Have the students read the following questions and the Biblical passages listed below for hints to the answer.) A. What Scriptures did Jesus use to preach the Gospel? B. What did the Apostles and the Early Church use as Scriptures to preach and to teach the Gospel?1 Biblical Texts: 1. 2 Timothy 3:16-17 2. 2 Peter 1:19-21 3. Romans 15:4 4. Isaiah 8:19-20 5. John 10:35-37 II. What Came First: The Priesthood or the Tabernacle and Temple? A. Who Were "Explicitly" Named or Presented as Being Priests Before Moses and Aaron Were?2 B Were These Priests of God Active Before the Tabernacle Was Set Up?3 C. Was Tithing Practiced Before the Tabernacle and the Levitical Priesthood Were Set Up?4 D. Does Tithing Precede Tabernacle and Temple Worship?5 E. The Tithe or the Tenth Was Given to Whom Before the Establishment of Tabernacle Worship Was Enacted?6 III. "What Was the Primary Purposes of the Levities and Levitical Priesthood?": Examining the Principle of the Tithe7 (Have the students read Malachi 2:1-9 and 2 Chronicles 17:7-9 for hints.) IV. What is a Tithe?8 Have the student read Leviticus 27:30-33 as their hint. V. What Was the Primary Purpose of the Tithe?9 Have the students read Numbers 18:1-25, esp. 21-25, and Numbers 18:26 as their hints. A. The Math: How 11 Tribes Paying the Tithe Can Support 1 Tribe 1. How the Principle of the Tithe Works at the Tribal Level A closer look at the numbers reveals some interesting facts. First, if the Levities were supported by the other eleven tribes, the actual percentage would be 9% (1/11=0.9090), not 10%. A tithe of a tithe (10% of 10%=1%) would bring the amount that the Levities received to 9%. This means that the average Levite received what amounted to the average salary or wealth of his other brothers. For example, if the average Israelite earned $30,000 and gave $3,000 as his tithe, he would have $27,000 left and the math would look like the following. (One individual represents one tribe.) Amount Collected: $3,000 x 11 = $33,000 Each man's earnings of $30,000 minus $3,000 (10%) for the tithe = $27,000 left for the average individual. 11 men giving $3,000 (10%) a piece in tithe = $33,000. Tithe of the Tithe: $3,300 10% of $33,000 equals $3,300. Net Total After Tithe of the Tithe is Taken$29,670. $33,000 - $3,300 = $29,670 Net Amount Distributed from the 11 non-Levite to one Levite: $29,700. In other words, the one Levite would get $29,700 while the other eleven Israelite men would have $27,000 after their tithes was given. Notice that the Levite had more, not less. 2. How the Principle of the Tithe Worked According to the Biblical Census Figures: Why the Levites and Priests Are Said to Have Received a Double Honor or Portion. According to Numbers 1:4 and 3:29, the men of the tribe of Levities numbered 22,000 while the rest of the Israelites numbered 603,550, i.e. the tribe of the Levites were approximately 1/2 to 1/3 of the average size of the rest of the other 11 tribes of Israel: i.e. they were smaller in number than the average tribe. The percentage of Levites to non-Levites was 3.65%; there were approximately 3.65 priests for every 100 males from the other tribes of Israel. If they were the average size and not smaller, the ratio would have been 9 priests for every 100 males. This ration is based on the 1 to 11 tribal ratios: i.e. the one tribe (Levites) to eleven tribes' ratio. If the tithe was divided equally, the Levities and the priests would receive more than a double portion, that is, twice the average wealth of his brothers. This could be what the writer of 1 Timothy 5:17 was referring when he wrote, "The elders who direct the affairs of the church well are worthy of double honor, especially those whose work is preaching and teaching"? For example, if the average Israelite again earned $30,000 and gave $3,000 as his tithe, he would have $27,000 left and the math would look like this: 100 Israelite men giving $3,000 a piece would equal $300,000. 10% of $300,000 (for the tithe of the tithe) equals $30,000. $30,000 from $300,000 equals $270,000. $270,000 divided by 3.65 (the number of priests per 100 persons) equals $73,972.60. In other words, the average Levite would get $73,972.60 per year. The average Israelite would have $27,000 per year. Consequently, if the census figures in Deuteronomy and Numbers are contemporary to the institution of the tithe, then the average Levite income would be two and one-half (2.4657) times the average Israelite's (2.4657 X 30,000 = $73,971.00). The average Levite's salary is more than twice that of the average Israelite. (For another example based on different amounts per tribe, see the accompanying Excel Chart.) 3. Sidenote: Using Deuteronomy 26:12 View of the Tithe as Collected Every Third Year There are two views on how to interpret this passage. a. View One: A Tithe as Collected and Saved Yearly, but Distributed and Taken to the Levites Every Third Year The first view is that a tithe or 10% of one's harvest and births from one's herds was set aside every year but was not delivered or distributed until the third year. This may well be the correct interpretation. This would mean that there was an annual tithe, but that the Israelites would only have to travel to the tabernacle or temple only once every three years to deliver three years' worth of tithe. i. Three Problems with This Interpretation: The first problem is that the Israelites are already required to visit Jerusalem three times a year: the Passover and the Feast of Unleavened Bread; the First Fruits or Pentecost; and Ingathering or the Harvest Festival. So delivering the tithe would not have been a "travel" burden. Solutions: First, the Israelites did not have to go to the tabernacle or temple to deposit or turn over their tithes. They could have given the tithe to the Levites in their midst who were functioning as teachers, administrators, and medical healers locally. Second, these same individuals could take their tithes to the Levites to the closest of the four Levitical cities within their own tribal territories, that is the 48 Levitical cities that were established throughout Israel (Numbers 35:1-8 and Nehemiah 10:32-39). The second practical problem with this interpretation is one of spoilage. How does one keep three years' worth of tithe without refrigeration and without airtight and pest resistant containers? Solution: Of course, they could exchange their tithe for the equivalent in temple shekel or into the appropriate historical currency and then into the temple shekel upon their arrival in Jerusalem or one of the Levitical cities in their own tribal territory. The third problem with this view is exegetical and theological. The other tithing passages assume a yearly tithing collection and immediate redemption of the first born, etc. In other words, it violates the rules of literary cohesion. (See below.) b. View Two: A Tithe as Collected, Saved, and Distributed to the Levites Every Third Year The second view is that the tithe or 10% was only to be applied to and collected on every third year; there was no collection of the tithe for the 1st and 2nd year. This view or interpretation contradicts the other texts in Deuteronomy and elsewhere regarding the tithe. Why? Such an interpretation would violate rules of literary cohesions [consistency]. Consequently, this interpretation (like the first alternative view above) is also a minority interpretation. We have listed both views here only to look at the math for such an interpretation and to discover the underlining purpose of the tithe: that is the principle for tithing. Therefore, for this portion of this study only, we are assuming as a hypothetical exercise that a tithe was only collected once every third year. We want to discover what the mathematical principles of support would have been if this was historical. A third view will be explored in section "C: View Three: Miscellany--The Tithe and the Poor." The math for this second view tells us that even if the tithe was collected every third year, the result would allow the Levities to have an income that was almost equal to that of the average Israelite. In this interpretation the Levites would get a little less than the average wage of their brothers in other tribes. The mathematical percentage that would allow the Levites to have an equitable income is 3.33% or 3.33 Levite for every 100 non-Levites. As we saw above, the percentage of Levites to the rest of the tribes was 3.65% or 3.65 Levites to every 100 non-Levites. If Deuteronomy 26:12 is read in this way, the purpose of the tithe was to support the Levites with an income equal to what the other tribes would have gotten. Instead of getting 2 and 1/2 times the average wages, the Levites would be getting an income close to the average that the non-Levites would have gotten. We must also remember that even in this scenario, the Levites were given other compensation for their housing, clothing and food allowance needs that was over and above the wages or income provided by the tithe. Why. Because the Levites were provided with cities and towns and given herds and pasture lands. These supplemental income streams would more than ensure that the Levites' annual support would have been equal to that of the annual earnings of their non-Levite brothers. (See section "B: Levites and Priests Received Additional Support Beyond the Tithe" below.) For example, if the average Israelite earned $30,000 and gave $3,000 as his tithe every third year, he would have $27,000 left and the math would look like this: 100 men giving $3,000 a piece would equal $300,000. 10% of $300,000 (the tithe of the tithe) equals $30,000. $30,000 from $300,000 equals $270,000. $270,000 divided by 3.65 (the # of priests per 100 persons) equals $73,972.60. $73,972.60 divided by 3 years equals $24,657.5333. The average Levite would get $24,657.5333 per year while his brother Israelites would have made $27,000. This represents a $2,358 shortfall per year or $7,027 difference every three years. Fortunately, the Levite also have additional streams of income or support from his herds and possibly fields and/or orchards. (See below.) If the $73,972.60 was a lump sum payment distributed to the Levites at the start of the three-year cycle, the Levites would have a chance to invest the bulk of the same and earn interest on that amount. If the interest was compounded quarterly at 3%, the interest earned would be $2,358.09; at 5%, it would be $4,094; at 8%, it would be $6,962. If the latter, the shortfall would have been neglectable. B. Levites and Priests Received Additional Support beyond the Tithe: Biblical Room and Board and Clothing Allowance 1. Additional Levitical and Priestly Support a. Towns and Pastureland In addition to the tithe, the Levities were also given towns and cities, pasture lands and herds which they received from their fellow Israelites. See Numbers 35:1-15 and Joshua 21. The sheep, goats, oxen, donkeys, and cows were raised for protein, clothing, milk and cheese production, transportation, and farm labor (oxen, cows, and donkeys for plowing and transportation). In modern terminology, the towns and cities, herds, and fields (that were given to the priests and Levites) are equivalent to what we would call housing, food, and clothing allowances. b. War Booty (Numbers 31) From the half that belonged to the Israelites [those who had not gone out to war], Moses took one share drawn by lot out of every fifty humans and domestic animals, and he gave them to the Levites, who keep the responsibility of the tabernacle of Yahweh, just as Yahweh commended Moses (v. 47). 2. Priestly Support a. Offering The priest also received a portion from the various sacrifices: Grain Offering (Leviticus 2; 6:14-18); Fellowship Offering (Leviticus 3; 7: 28- 34); and Sin Offerings, and a small portion of parts from the goats and sheep offered (Leviticus 4; 6:24-29; 7-1-10). See also 2 Kings 12:16. b. War Booty as a contribution to Yahweh (Number 31) And Moses gave away the tribute of the contribution of Yahweh to Eleazar the priest, just as Yahweh commanded Moses. (vs. 41) [Eleazar had gone out with the men of war.] C. View Three: Miscellany--The Tithe and the Poor 1. The Tithe as a Portion for Benevolence/ Support for the Widows, Orphans and Aliens Deuteronomy 14: 28 and 26:12 creates several possible interpretations. If the tithe is only collected on the third year only, then the tithe is for not only the Levites, but also for the widows, orphans, and aliens in need. If the "regular" tithe is collected every year, then these verses are referring only to a "special" tithe that is collected on the third year that must also be divided with the poor. This would give us three possible interpretation. In the first interpretation, the tithe that was collected on the third year-as opposed to the tithe collected every 1st and 2nd year-was to be used for both (a) the Levites and (b) the widows, orphans, and aliens in need. The "regular" tithe from year one and the "regular" tithe from year two would be only for the Levites alone. This third "special" tithe would be split between the Levites and the widows, orphans, and aliens in need. In the second interpretation, all the first, second, and third year "regular" tithe would be for the Levites only while a "special" third year or double tithe which was above and beyond the "regular" tithe, would go to the windows, orphans, and aliens in need. This would mean that every third year the Israelites would be giving 20% of their income to Jerusalem: 10% for the "regular" tithe on the third year for the Levites and another 10% for the "special" tithe for widows, orphans, and aliens in need. The third interpretation follows section #V.A.2. above where the tithe is only collected on the third year. The first and second year there would be no tithe collected. The third year a tithe would be collected from Israel and distributed to the Levites and to the poor, widow, and orphans. We know nothing of how the distribution would work: (a) the tithe of the tithe may have conceivably been used for this, (b) the tithe may have been divided evenly between Levites and poor, or (c) a special portion out of the tithe that was to be given to the Levites was apportioned to the poor, widows and orphans based on the number and severity of the poverty being faced. This is all hypothetical. 2. Other Means of Benevolence/Support for the Widows, Orphans and Aliens a. Communal Support (i) Feasts of Weeks/Pentecost Fellowship Offering (Deut. 16:9-12) (ii) Feasts of Tabernacle/Booths (Deut. 16:13-15) (iii) Gleaning and Reaping the Edges of the Fields and the Late Blooms from the Vine (Leviticus 19:9-10; 23:22). (iv) Jubilee Restoration of Property (Leviticus 15:28) (v) Loan Forgiveness Every 7 years (Deuteronomy 15:1-3) (vi) Purim Benevolence Gifts (Esther 9:20-23) (vii) Fasting to Provide for the Poor (Isaiah 58:6-7) (viii) Freewill Offerings to Fellow Religionists/Believers (E.g., Matthew 25:31-46; Acts 24:17; James 2:14-26) b. Family Support and Responsibility (Nuclear and Extended) (i). Direct Family Support (Service and Gifts) Jesus answered: Why do you disobey God and follow your own teaching? Didn't God command you to respect your father and mother? Didn't he tell you to put to death all who curse their parents? 5But you let people get by without helping their parents when they should. You let them say that what they have has been offered to God. Is this any way to show respect to your parents? You ignore God's commands in order to follow your own teaching. And you are nothing but show-offs! Isaiah the prophet was right when he wrote that God had said, "All of you praise me with your words, but you never really think about me. It is useless for you to worship me when you teach rules made up by humans." (Matthew 15:3-9) But if a widow has children or grandchildren, they should learn to serve God by taking care of her, as she once took care of them. This is what God wants them to do. A widow who is really in need is one who does not have any relatives. She has faith in God, and she keeps praying to him night and day, asking for his help. Tell all of this to everyone, so they will do the right thing. People, who do not take care of their relatives, and especially their own families, have given up their faith. They are worse than someone who does not have faith in the Lord. (1 Timothy 5:4-5, 7-8, 16) (ii) Subsidized Family Support (Deuteronomy 15:7-18) --Interest Free Loans --Indentured Servitude/Employment (iii) Kinsman Redeemer/Family Redemption of Property and Assets (Leviticus 25: 25-27; Ruth 3-4) D. Support of the King and The King's Administration (1 Sam. 8:14-17) The tithe referred to in 1 Samuel 8:14-17 may represent a second tithe. In other words, the Israelites would pay the 10% or tithe for the Levites and priests to keep up the temple cultus plus a second 10% or tithe for the support of the king and the king's administration. In other words, the Israelites were agreeing to give 20% a year: 10% a year from their own wealth to support the work of the priests and Levites and another 10% a year to support the work of the monarchy. When Samuel tries to dissuade the Israelites from taking a king, his warning is slanted toward a nation of farmers: "He will take the best of your fields and vineyards and olive orchards and give them to his servants. He will take the tenth of your grain and of your vineyards and give it to his officers and to his servants. He will take ... the best of your cattle and ... the tenth of your flocks" (1 Sam 8:14-17RSV). (Farming, 1998) 1 Samuel 8:10-22 (LEB) 10 So Samuel spoke all the words of Yahweh to the people who were requesting a king from him. 11 He said, "This will be the custom of the king who will reign over you: he will take your sons and appoint them to his chariots and his horsemen, and they will run before his chariots. 12 He will appoint for himself commanders of thousands and commanders of fifties, and those ⌊to do his plowing⌋ and to reap his harvest, and those to make weapons of war and the equipment for his chariots. 13 He will take your daughters as his perfume makers and as cooks and as bakers. 14 He will take the best of your fields and your vineyards and your olive trees and will give them to his servants. 15 He will take a tenth of your seed and your vineyards and give it to his high officials and to his servants. 16 He will take your male slaves and your female slaves and the best of your young men and your donkeys and ⌊will use them for his projects⌋. 17 He will take a tenth of your flocks, and you yourselves will become his servants. 18 So you will cry out on that day because of your king whom you have chosen for yourselves, but Yahweh will not answer you on that day!" 19 However, the people refused to listen to the voice of Samuel and they said, "No, but there must be a king over us, 20 so that we ⌊also⌋ may be like all the nations, and our king may rule us and go out before us and fight our battles." 21 Now when Samuel heard all the words of the people, he repeated them in the ears of Yahweh. 22 Then Yahweh said to Samuel, "Listen to their voice, and appoint a king for them." So, Samuel spoke to the men of Israel, "Each of you go to his own town" [emphasis added]. VI. What Are the Five Things We Can Conclude from Applying the Math of the Tithe? A. First Conclusion: Tithe Was Raised Primarily for the Support of the Levites; Priest Received Their Portions from the Offerings and Tithe of the Tithe (First Three). What can we conclude from applying the math of the tithe? 1. First, the tithe was raised primarily for the support of the Levites with the Priests/temple receiving a tenth of the Tithe that were brought in. 2. Second, operational and programmatic expenses were raised from sources other than the tithe. 3. Third, the Levites were to be directly supported by the people of Israel (the other 11 tribes) with an income that was double that (or 265%) of the average Israelite or at least equivalent to that of the average Israelite. (See above regarding the alternative interpretation of Deuteronomy 14 and 26 involving the tithe being collected only every 3rd. year). B. Second Conclusion: Ministers and Pastors Are to be Exempt from the Tithe But see how great this man was, to whom Abraham the patriarch gave a tenth from the spoils! And indeed, those of the sons of Levi who receive the priesthood have a commandment to collect a tenth from the people according to the law, that is, from their brothers, although they are descended from Abraham. But the one who did not trace his descent from them collected tithes from Abraham and blessed the one who had the promises. Now without any dispute the inferior is blessed by the more prominent. And in this case mortal men receive tithes, but in that case, it is testified that he lives. And, so to speak, even Levi, the one who receives tithes, has paid tithes through Abraham [emphasis added]. For he was still in the loins of his father when Melchizedek met him. LEB (Hebrews 7:4-10) Since the tithe were originally used to support the priests and Levities and they themselves were exempted from paying the tithe out of what was distributed to them,10 then today's ministers should likewise be exempt from the tithe. This is also the implication in Hebrews 7 as emphasized above. The original readers' assumption is that Levi did not paid the tithe. Consequently, the writer of the book of Hebrews uses this assumption to argue that although the tribe of Levi does not pay the tithe in the regular sense of the word, they did pay the tithe in a special sense to Melchizedek because they are one of the descendants of Abraham. The Tithe, the 10% from the people, that was brought to the temple was first itself tithed (10% of the Tithe), that is, taken from the whole collection; the remaining portion, the 90% of the whole Tithe that was left, was then distributed to the Levites. (You can think of this tithe of the tithe or 10% of 10% as being an administrative, payroll administration and accounting, accounts receivable, or tax collection fee that is taken off the top of the funds.) In any case, each Levite received an equal portion of the 90% that was remaining from the whole tithe that was collected. Individual Levites were not asked or expected to pay an additional 10% from what was distributed to them once they had possession of those funds. Pastors who give a tenth of their income of what they receive from the church or congregation are actually giving a freewill offering, not a tithe. They do so not because they are required to give a tenth, but because they feel compelled to be an example for their congregation to follow. Some have rejected the last argument as being undemocratic, unjust, and unfair. They would argue that the Levites and Priest paid the tithe because Numbers 18:26 tells us that there was a tithe of the tithe (10% from the tithe) that was taken from the collection of the tithe and set aside for the expenses related to the temple sacrifices. However, it should be noted that the tithe of the tithe was taken out before it was distributed to the Levites and Priest. Since they did not individually or personally have ownership of the same, how can it be said that they paid the tithe. In other words, the 90% that was distributed to the Levites and Priests (what they got in the form of wages) was free of the tithe. A modern analogy would see the tithe or the tithe as being levied upon the Levites employer-the temple cultus. The corporation was being taxed on the income and not the individual workers. The tenth of the tenth was a corporate tax which the temple officials set aside to take care of the temple cultus and, possibly, the poor. Since the individual priests and Levites, themselves, as the employees or contract workers, did not receive any funds until after the tenth of the tenth was taken, they did not have individual ownership or possession of any of the funds; their employers had possession and paid a tenth of a tenth from the gross tithe that they received. The individual priests and Levites then received the proceeds as the gross pay as would be listed on their paychecks and on their W2s. The did not have listed any deductions for the tithe. Nor were they required to pay the tithe based on that gross. They were exempt from the tithe. The "distribution" (what they received individually as individuals) was not tithe upon because the whole amount before distribution had already been tithed upon. What was distributed was 90% of the total Tithe, not 100% of the Tithe. If 100% of the Tithe was distributed to the Levites, then they would have to pay the Tithe (10%) of the Tithe (10% of the Income from the Tribes of Israel). But as it was set up, the 10% was already withheld before distribution. The tithe or the tithe was more like a corporate tax than an individual tax. What was the purpose of such exemption? Fairness! The whole purpose of the tithe was to allow the Levities and Priest to perform their ministry and their duties full-time on behalf of and in service to the other tribes. Since they were sacrificing their time and energy to minister to the other eleven tribes, they could not use their time and energy to support themselves or their families by being farmers, artisans, laborers, government officials, or soldiers for example. The other tribes were obligated, privileged, and blessed to support their brothers. Ten percent of the Israelites' crops and one out of every ten of their newborn animals belong to me. But I am giving all this to the Levites as their pay for the work they do at the sacred tent. They are the only ones allowed to work at the tent, and they must not let anyone else come near it. Those who do must be put to death, and the Levites will also be punished. This law will never change. Since the Levites will not be given any land in Israel as their own, they will be given the crops and newborn animals that the Israelites offer to me. (Numbers 18:21-25 CEV) At that time men were appointed to be in charge of the storerooms for the contributions, first fruits and tithes. From the fields around the towns they were to bring into the storerooms the portions required by the Law for the priests and the Levites, for Judah was pleased with the ministering priests and Levites. They performed the service of their God and the service of purification, as did also the singers and gatekeepers, according to the commands of David and his son Solomon. (Nehemiah 12:44-45 CEV) This is my defense to those who sit in judgment on me. Don't we [that is, Apostles and teachers] have the right to food and drink? Don't we have the right to take a believing wife along with us, as do the other apostles and the Lord's brothers [James and Jude] and Cephas [Peter]? Or is it only I and Barnabas who must work for a living? Who serves as a soldier at his own expense? Who plants a vineyard and does not eat of its grapes? Who tends a flock and does not drink of the milk? Do I say this merely from a human point of view? Doesn't the Law say the same thing? For it is written in the Law of Moses: "Do not muzzle an ox while it is treading out the grain." Is it about oxen that God is concerned? Surely, he says this for us, doesn't he? Yes, this was written for us, because when the plowman plows and the thresher threshes, they ought to do so in the hope of sharing in the harvest. If we have sown spiritual seed among you, is it too much if we reap a material harvest from you? If others have this right of support from you, shouldn't we have it all the more? (1 Corinthians 9:3-12 CEV [Emphasis Added]) C. Third Conclusion: Churches Defeat the Principle of the Tithe When They Use the Texts on Tithing to Raise Funds Primarily for Operational and Programmatic Expenses. When we compare how the tithe was used in Ancient Israel and how it is used in congregations today, we notice a glaring disparity. 100% of what was collected by the Israelites from the Tithe was dedicated to personnel expenses (wages) if the tithe of the tithe was given to the Aaronic Priest. Otherwise, 90% of what was collected went to personnel expenses if the tithe of the tithe was for the operational expenses for temple repairs or for a benevolent fund for the indigent. In either case, the percentages from the tithe used for human resources dwarfs the percentage of the tithe used by congregations promoting tithing. In present day congregations, only 25 to 40% of the gross receipts go to support personnel expenses. Most of the funds, 50 to 70%, is used for operational and programming expenses. Consequently, we can make a fifth conclusion. When churches use the Scriptures to promote the tithe and then use most of the funds for non-personnel expenses, they are violating the spirit and principle of the tithe as presented in the Bible. The tithe was used to support the priests (the Levites and Aaronic priests), not things (the temple building itself, building and maintenance materials and equipment, animals for the sacrifices, and other related expenses) or benevolence. What should congregations do instead? They should correctly teach (1) the purpose of the tithe and God's design for leadership support and (2) the purpose of freewill offerings and gifts. Freewill offerings and gifts are God's design for programmatic, capital, and operational support: * The tithe is to be used for ministerial support [human resource and personnel expenses]. * Freewill and capital offerings are to be used for operational and capital expenses. * Mission and benevolence offerings are to be used for mission and benevolence. * Special offerings are to be used for everything else. A second option is to use the principles of Biblical stewards that lie behind the tithe and various freewill offerings. One would, therefore, use the principles for supporting ministers and for supporting the operational and administrative costs of the local fellowship by creating a proportional giving plan and corresponding budget. If this option is used, the congregations would propose a budget that would be adequate to support full-time ministry and the programmatic, capital, and operational needs of that congregation. The percentage needed per capita (per person) for support would then be assessed based on realistic, not idealistic figures. First, the congregation would need to assess or know the average income of individuals in the congregation, their level of faithful support (in most churches 20% of the members give and do 80% of the giving and work), and their human resources, programmatic and capital expenses. If this seems too invasive of individuals privacy, the congregation can use local census figures with governmental and real estate company estimates of income and/or wealth of the zip code plus four areas to assess the incomes per zip code plus 4. (One would estimate individuals' incomes based on their zip plus 4 addresses and used governmental and real estate company figures for such addresses and locales where each member lives.) The reality is that 100% of the congregation will not give equally towards those expenses. Not everyone will give 5% or 10% of their income. Congregations may need to adjust their budget to reflect this reality. Consequently, congregations may need to promote a proportional giving level from 6% to 12% to meet their obligations so that those in the congregation (who are spiritually mature) can cover the shortage caused by other (who do not give or give less than asked). This does not mean that congregations ought to forgo teaching Biblical stewardship. (Whole person stewardship-not just financial stewardship-should be taught as one of the spiritual disciplines since without the spiritual disciplines most individuals will not grow in sanctification and maturity.)11 Congregations should double or triple their teaching efforts in the spiritual disciplines. This is especially true since congregations are dependent upon teaching (logos) rather than on emotional persuasion or appeals (pathos) and compulsion (law). God's church does not have religious, IRS agents to compel people to give to support their local ministry. Consequently, the likelihood of 100% compliance or even 50% compliance is very improbable. (See section "VII" below for an example of how to create a budget for ministerial support.) VII. How Was the Temple and the Sacrificial System Maintained, if not by Tithing? If the tithe was not the primarily means for supporting operational and building expenses, how was operational and capital expenses supported? They were supported by freewill offerings and gifts, by the required annual sacrifices, by the burnt, guilt, and sin offerings, and in the New Testament by the temple tax. Mandatory Census of Males and for Determining Purification and Ransom of Males 20 Years or More to Pay for the Tabernacle: Exodus 30:11 and 38:21-31. Freewill Offering to Pay for the Tabernacle: Exodus 35:4-29; 36:3-7; Numbers 31:48-54. Gifts of Precious Metals Provided by David for the Temple: 2 Samuel 8:7-12 and 1 Chronicles 29:1-5. Freewill Offering to Pay for Temple Built by Solomon and Through Paid and Conscripted Labor: 2 Samuel 8:7-12 and 1 Chronicles 29:1-5; 1 Kings 5-8; 2 Kings 12:4-16; 1 Chronicles 29:6-9. Yearly Freewill Pledge Giving for Second Temple Offering: Nehemiah 10:32-39 32 "We put on ourselves the commandment upon us to yearly give a third of a shekel for the service of the house of our God: 33 for the rows of bread, the offering of the daily sacrifice, the continual burnt sacrifice, the Sabbaths, the new moon festivals, the appointed festival times, the holy objects, the sin offerings that make atonement for Israel, and for all the work of the house of our God. 34 And we have cast lots for the contributions of the wood offering of the priests, the Levites, and the people to bring it to the house of our God, by our fathers' houses, at designated times, year by year, to burn on the altar of Yahweh our God-as it is written in the law. 35 We also bring the first fruits of our soil and the first fruits of all the fruit trees, year by year, for the house of Yahweh. 36 And the firstborn of our sons and beasts-as it is written in the law-and the firstborn of our cattle and sheep, to bring to the house of our God and to the priests serving in the house of our God. 37 And we bring the best of our dough, our offerings, the fruit of every tree, new wine, and olive oil to the priests, to the chambers of the house of our God; and to bring the tithe of our soil to the Levites, for the Levites receive the tithes in all of our rural towns. 38 And the priest, the descendant of Aaron, will be with the Levites during the tithe the Levites receive. The Levites will bring up a tithe of the tithes for the house of our God to the chambers of the storehouse. 39 For the ⌊Israelites⌋ and the ⌊Levites⌋ will bring to the storerooms the offering of grain, new wine, and olive oil. These are the objects of the sanctuary and the priests who minister and the gatekeepers and singers. We will not neglect the house of our God." (W. Hall Harris III et al., eds., The Lexham English Bible (Bellingham, WA: Lexham Press, 2012), Ne 10:32-39) Temple Tax: Matthew 17:24-27 In the Bible, free will offerings and, in Jesus' day, the temple tax was used to support the temple. Various other sacrifices were also mandated such as the Passover and Feast of Tabernacles. Consequently, the tithe is first and foremost a means of providing income to support the Levities (90%) and only secondarily a means of providing for the maintenance and upkeep of the buildings and programs of the church (10%). If the building expenses and programs of the church cannot be supported by the tithe after the ministers' and their families' needs have been met, the church should take up additional freewill offerings. We should give additional dollars over and above the tithe for the building fund and for the programs of the church. We should not ask the minister and his family to do for the congregation what the congregation is obligated to do and can do for itself. We need to educate the congregation to the will of God for their spiritual enlightenment and growth. Downsizing the physical plant of the congregation is also an option like downsizing one's home and lifestyle to meet one's individual budget. VIII. Did the Destruction of the Temple in Jerusalem at the Hands of the Roman Empire and/or Christ's Death Render the Ministry of the Levities or the Principle of Ministerial Support Null and Void? (Have the students read the following hints? Question 2 above; Hebrews 2:1-10:39; 1 Corinthians 9:1-14, especially 12-14.) The answer is no! The Romans destruction of the Temple in 70 A.D. ended the operational and programmatic activities of the temple, but it did not end the need for those who are to teach the Word of God fulltime. Since the primary purpose of the Levities was to teach and instruct, not to offer sacrifice (see section I above), the purpose of tithing to support teachers and instructors is still operable. (It should be noted that the priests and the Levities only served one month out of twelve at the temple performing their duties regarding the cultus-the exception being the High Priest who served year-round. The eleven other months the Levites and Aaronic priest (who were not serving as the High Priest) were teachers, administrators, medical healers, and/or law judges, etc.) From a spiritual and theological perspective, once the temple was destroyed in 70 A.D., the Levities' and Priests' temple sacrificial services and ministry were no longer needed as the book of Hebrews explains. Hebrews tells us that Christ's death and resurrection ended the need to continue the earthly sacrifice since Christ was both the spiritual or true sacrifice and high priest. The earthly temple sacrifices were dramas (plays) of what Christ would do and be for us when he came. Since Christ has come, the earthly sacrifices are no longer needed because we have the real sacrifice and real high priest in Jesus Christ. This does not mean that their teaching and preaching services were not needed. This does not mean that the purpose for the tithe and the purpose for the "Levites" are outdated. The Scriptures makes it clear that Church of Christ is obligated to support its teachers and elders in the same way that the Israelites supported its teachers, that is, the priests and Levites. See question II above, question "VII" above, and Hebrews 2:1 - 10:39. IX. How Did the Early Church Give and Support the Ministry? 12 (Have the students read their hints: Matthew 10:5-42; Luke 9:1-6; Luke 10:1-16; 1 Corinthians 9:1-14; Galatians 6:6; 1 Timothy 5:17-18.) A. Texts and Commentary Matt 10:5-42, Luke 9:1-6--For Support of the Apostles These twelve Jesus sent out with the following instructions: Do not take along any gold or silver or copper in your belts; take no bag for the journey, or extra tunic, or sandals or a staff; for the worker is worth his keep. . .. [Emphasis Added] Luke 10:1-16--For Support of the 72 other Disciples (i.e., non-apostles) After this the Lord appointed seventy-two others and sent them two by two ahead of him to every town and place where he was about to go. He told them, ". . . Do not take a purse or bag or sandals; and do not greet anyone on the road. When you enter a house, first say, 'Peace to this house.' If a man of peace is there, your peace will rest on him; if not, it will return to you. Stay in that house, eating and drinking whatever they give you, for the worker deserves his wages. [emphasis added] 1 Corinthians 9:1-14--The RIGHTS of Gospel Workers as Commanded by the Lord. This is my defense to those who sit in judgment on me. Don't we have the right to food and drink? Don't we have the right to take a believing wife along with us, as do the other apostles and the Lord's brothers and Cephas? . . . . Who serves as a soldier at his own expense? . . . Do I say this merely from a human point of view? Doesn't the Law say the same thing? For it is written in the Law of Moses: "Do not muzzle an ox while it is treading out the grain." Is it about the oxen that God is concerned? Surely, he says this for us, doesn't he? Yes, this was written for us, because when the plowman plows and the thresher threshes, they ought to do so in the hope of sharing in the harvest. . .. If others have this RIGHT of support from you, shouldn't we have it all the more? . . . Don't you know that those who work in the temple get their food from the temple and those who serve at the altar share in what is offered on the altar? In the same way, the LORD HAS COMMANDED that those who preach the gospel should receive their living from the gospel. (Vss. 3-4, 7-10, 12-14) [emphasis added] Galatians 6:6- Sharing All Good Things with Our Instructors Anyone who receives instruction in the word must share all good things [not left-over things] with his instructor. [emphasis added] 1 Timothy 5:17-18- Elders who Preach and Teach Are to Be Supported The elders who direct the affairs of the church well are worthy of double honor, especially those whose work is preaching and teaching. For the Scripture says, "Do not muzzle the ox while it is treading out the grain," and "The worker deserves his wages." [Emphasis Added] X. Conclusion Although the average congregation may have members who feel that ministers should take a vow of poverty or who prefer having ministers who are bi- vocational to lessen the "burden on the members of the congregation," this is not God's will as revealed in Scripture for the church members or for their ministers. What God has commanded; God will enable. The Biblical expectation is that the minister has the right to expect and to receive support from the congregation. This is the clear teaching of Jesus and the Apostles and it is based on the principle of support given to the Levites regarding the tithe. Likewise, the Biblical expectation is that members should feel obligated to support and feel privilege to support their leaders. Members may need help and guidance in growing spiritually into this Biblical and Christian truth, but failure to grow is not an option for them. Leaders and ministers may want to explore resources for their members' spiritual growth, including prayer and personal Bible study, financial and personal finances, and emotional and relational health. A list of resources is provided at the end of this study. A. Modern Implications of Tithing: An Example of How to Use Scriptural Principles to Develop a Budget for Ministerial Support. In this section, we will attempt to illustrate how the second option for following a Biblical approach to stewardship mentioned above could be enacted or put into practice. I used the then current figure from different years 2006, 2008, 2009, and 2010 that were available at the time I first composed this lesson to derive a general church budget based on proportional giving. Author's Note (1): Ideally and scientifically, we would have the same year to year data; but this is only for illustrative purposes. These illustrations should tease out the principles and application of deriving a budget for ministerial and programmatic support. These are examples for how to do the math for creating percentage giving targets. Author's Note (2): Having used the data from one denomination, there is a caveat that must be made regarding those numbers. When deriving the numbers of clergy per membership and churches, the ratios are only approximate. This is because not all ministers are serving congregations. Some cannot afford to serve congregations officially. Consequently, some are volunteer staff serving as assistant ministers without compensation. Some are serving as institutional chaplains, college professors, and administrators, and Para-church staff. Still others are in search and call and/or are not involved in ministry in any way or in any form. And finally, there are some who are retired. Consequently, the ratio of clergy to churches will be less than what is presented. There will be more members and more churches per member of clergy. Again, these are just examples to show how ministers and churches can find rough ratios for deriving percentage giving estimates. 1. Present Ratios of Priest/Pastor for one Denomination (ARDA Data from 2006). a. Nationally Figures for the Disciples of Christ Denomination Raw Data Churches Clergy Membership 3,774 6,983 698,686 1 minister to every 100 Members. (The total number of members was 698,686; the total number of clergy was 6,983.) 1.87 ministers to 1 church (6,983 ministers to 3.744 churches) 1 church for every 185 members (3,744 churches to 698,686 members) b. Regional Figures for the Christian Church (Disciples of Christ) in Illinois and Wisconsin (2009 Board Report) Raw Data Churches Clergy Membership 165 336 38,912 0.9 ministers to every 100 members. (The total number of members was 38.912; the total number of clergy was 336.) 1.98 ministers to 1 church. (336 minister to 165 congregations) 1 church for every 236 members (165 congregations to 38,912 members) 2. Average Church Size According to the Lyle E. Schaller in the "August 2008 Parish Paper," the average protestant church has less than 200 worshippers per week. 3. Average Annual Salary for 60619: (Statistics Are from Precept Group's Linked2Lead.com website and 2000 Census Bureau.) Author's Note (3): Although I have given three different figures or assumptions below, I will only be using one for modeling. These other figures were given for those who would like to do some number crunching on their own in order to practice developing a proportional giving plan for their own congregation. If you want figures for your own community at large, you can get most of the data from your local Chamber of Commerce, your city or town development office, or the local township assessors' or trustees' offices as well as the Census Bureau or, for larger communities, from a standard almanac. a. Average Household Income Per 5-mile radius from the center of the 60619-zip code = $48, 082 b. Average Annual Household Income for Chicago = $66,670 c. Average Per Capita Income (Census Bureau) = $17,267 4. 2009 Housing and Utilities Cost in Chicago (2000 Census Bureau) Like for the data on "Average Annual Salary," I have given several figures or assumptions below. However, I will only be using one of the below for modeling. These other figures were given for those who would like to do some number crunching on their own in order to practice develop a proportional giving plan for one's own congregation. a. Median Homeowners Monthly Cost = $979 per month b. Median Sale Price of Owner Homes = $121,233 (2009 figures from AOL Real Estate) c. Median Cost of Renter-occupied Housing Units = $1198 per month d. Average Housing and Utilities Cost per Chicago Metropolitan Area = $455 per month/$5,460 per year 5. Math/Implications a. Factors Used * Average Congregation Size = 236 (1 church for every 236 Illinois and Wisconsin Disciples of Christ members.) * Average Clergy to Congregation = 1.98 clergy to every 1 congregation. * Average Annual Earnings per Chicago Metropolitan Area = $17,267 * Pension Plan and Health Insurance Cost = $19,876.24 * Pension Plan Dues (14% of Income) = $3,021.73 Dues are calculated as being 14% of Income (or $17,267 in this example) plus the housing allowance or the fair rental value (at least 25% of salary if a church-owned parsonage is provided). Using the 25% figure would give us $21,583.75 as the income figure use to calculate the 14% pension dues amount. * Family Health Coverage per Year = $13, 631.04 This data is taken from the CC (D of C) 2010 Table for the Health Choice Family Plan option with the $1000 deductible as rated for a minister between the age of 45-49. * Family Dental Plan Coverage per Year = $1,572.32 This data is taken from the latest CC (D of C) Dental Premium Rates for 2009 provided by the Pension Plan. * Social Security Offset = $1,651.15 Since ministers are given considered "Self-Employed" according to IRS guidelines, they must pay the full portion of the SSI/FICA amount of 15.3% of the cash salary and housing allowance rather than the usual 7.65% paid by employees. The offset is provided by the congregation to fairly compensate the minister for this added, unintentional expense. b. Example Using the Figures from above to derive proportional giving numbers: i. Tithe = $146 per member per year or .85%. The tithe (for cash support of the minister) would be $146 dollars per person. This represents the average annual earnings per capita per Chicago metropolitan areas of $17,267 divided by 236 members times 2 for the 1.98 clergy per congregation. This would mean that the tithe would be .85% (.85) of the average annual earnings per metropolitan areas, that is, the $146 given per member divided by the average annual earnings per metropolitan areas times two for the two ministers supported by the average congregation. The combined total would be $34,456 in Cash Salary for both ministers. ii. Housing Support = $146 per member per year or .85% The housing support would be approximately $146. This represents the median homeowner cost of $11,748 plus utilities cost of $5,460 per year ($17,208) divided by 236 members times two for number of clergy per congregation. This would mean that the average housing offering would be .85% (.85), that is, $146 per year for housing support per member divided by the average homeowner and utilities cost per metropolitan areas times 2 for the two ministers per congregation. This is a total of $34,416 per year for housing and utility cost for both ministers. iii. Insurance and Pension Plan Cost = $168 per year or .97% The total insurance and pension plan cost would be equal to approximately $168 per year. This represents the total insurance and pension plan cost of $19,876.24 divided by 236 members times two for the number of clergy. This would mean that the pension and insurance support be approximately .97% c. Total Amount per year for Ministerial Support = $460 per member per year ($146 +$146+$168 = $460) or 2.67% (.85+.85+.97=2.67%) d. Idealized or Theoretical Conclusions for Principle-Based Support Ministerial Support = Proportional Giving of 2.67% The total percentage to support the pastor would equal 2.67% of a person's income or $460 per year per person. This would give the minister a salary and housing allowance of $34,475. This is a "double portion" or the cash salary equivalent of twice the average annual earnings per metropolitan areas of $17,267. Programmatic Support = Proportional Giving of 8.81% Using the figures from the 2010 Budget of a local Chicago congregation, the total programmatic and administrative expenses (that is, the total proposed 2010 budget minus ministerial salary, housing, pension plan, and health insurance expenses) were $359,240. If you divided this total ($359,240) by its 236 members, every member would contribute $1,552. This is 8.81% of the average salary of $17,267. Total Proportional Giving = 11.48% or $2,012 per member per year e. Practical Conclusions As mentioned above, 20% of the members give 80% of the tithe and offerings. In addition, the annual per capita giving for a denomination may be different from the amount given by your congregation. In one fellowship of churches or denomination the average is less than 3%. This means that on average a congregation will need to adjust their budgeting plans by starting with these two factors or considerations and adjusting their budgeted according to realistic and historical measures of giving levels for their individual congregation. Some congregations will be closer to the ideal; other congregations will be around the reported average. Congregational leaders need to hope for the best; plan for the worse; and leave the rest up to God. B. What if a Congregation Can't Fulfill the Commandment of the Lord to Support Its Minister? 1. The Congregation Should Ask the Following Questions to Assess Its Priorities? a. Is the command of God to support your minister a priority? b. Is the full tithe going to where it is supposed to go or is it being diverted to other uses? c. Are the members of the congregation tithing as well as giving their freewill offering for the support of the building campaign and the programs of the church? d. Does the building and programs of the church have a higher priority than the support of the minister? (It is not the matter of one over the other, but one to the exclusion of the other.) If most congregations were truly honest, they would say to their pastors, we do not support you as God has commanded us. Forgive us. We are more interested in the things of this world and, therefore, have forsaken the tithe. We have put our priorities in brick and mortar and in programs and events alone, and we have put our own pleasures and wants in front of God's will and your welfare. Like the people of Nehemiah time, we have forced our spiritual teachers to take up secular work and diverted their attention from teaching the Word of God. The solution is prayer (especially meditation and contemplation) and discipleship. I would go back and teach the basics that encompasses the following topics. Bible Basics Courses What is Salvation or the Gospel? What is the primary mission of the Church? --Evangelism --Discipleship Evangelism Courses Lifestyle Evangelism by Joe Aldrich Becoming a Contagious Christian by Bill Hybels, Lee Strobel, and Mark Mittelberg Discipleship Courses Stewardship --Financial Peace University by Dave Ramsey --Your Money Map by Howard Dayton How to Read and Study the Bible --How to Read the Bible for All Its Worth by Gordon D. Fee and Douglas Stuart Prayer, Spiritual Gifting, and Spiritual Disciplines --Spiritual Gifts --Prayer and Spiritual Disciplines 2. The Congregation Should Assess Whether Its Members Have the Wrong Priorities. a. Are members more concern about the Great Commission and serving themselves as disciple-makers or being the recipients of ministerial services? b. Are members more concern about having access to "Ministerial Services" and controlling the minister's activities and priorities to that end? c. Are members more concern about control than about being faithful stewards and disciples themselves? d. Are members held captive by their cultural expectations (a) of what they or their culture want the minister to do and (b) of what they or their culture think the role of his or her minister should be rather than accepting God's plan for ministers and disciples? For help in discerning the role and ministry God has ordained for pastors and elders, see Brothers, We Are Not Professionals by John Piper and Still Not Professionals by Piper et al. 3. Other Options to Expecting Ministers to Pay Their Own Support If congregations have effectively done a self-assessment and the problems lies not with individual stewardship, but with resources, then the following options may be suitable. a. Yoked Congregations: One Pastor shared by two or more congregations. Instead of asking your pastor to support himself or herself partially or wholly, congregations should seek first to yoke themselves with another sister congregation or ministry. To do otherwise is to be selfish and to violate the command of God as we have seen above. Such congregations may be enshrining cultural idols: congregational autonomy, that is, the total congregational control and authority regarding the hiring and firing of ministers, and the scheduling of worship services, evening, and weekend meetings. Most congregations who insist that the minister support himself or herself (that is, support the congregation in its obligations) are ignorant of their moral and spiritual obligations and are often spiritually immature. The solution, therefore, is for the spiritually ignorant and the spiritually immature congregations to seek to fully support their pastors by yoking themselves with another congregation or ministry. They could share one full-time pastor between them. b. Yoked Associate Pastors: One Youth Minister and One Youth Program served by two or more congregations. This is a twist to the sharing or yoking of Sr. Pastors listed above. Congregations who can afford a Sr. Pastor, but not fully support other ministerial staff, should consider yoking their youth, counseling, or senior citizens ministries. c. Closing or Dissolving the Congregation and Having Members Join Other Congregations d. Becoming a Mission Congregation Under the Support and/or Control of an Another or Mother Congregation. Given the problems of supporting ministers in some urban and rural churches, urban and rural congregation should explore the following options. i. Supported, but Independent Congregation. Smaller congregations could become a missionary program or ministry of a larger and more financially secure congregation while maintaining their legal independence. The larger congregation's board and leadership would double as the board and leadership of the smaller congregation and would support the smaller from its mission and/or evangelistic funds. (The smaller congregation would give up control, but still be a separate legal entity.) ii. One Congregation with Different Locations In this option, the more affluent congregation operates the other congregations outright as a mission outreach or additional location. The affluent congregation would control the assets and governance of the congregation as in new church start-ups. X. Conclusion Do I believe that the tithe is necessary? No. I believe that the Biblical principle and purpose of the tithe is necessary? I believe that if individual Christians gave as the Holy Spirit directed him or her rather than as his or her own lifestyle, wants or greed dictated, then the question of tithing would be moot. Our congregations would witness the discipleship manifested in the Jerusalem church as recorded in Acts 2:37-47 and 4:32-37, and our giving in support of our ministers, ministries and missions would be more than adequate! In summary, "To tithe or not to tithe" is neither the right question with which to start nor the only question; the real issue is our level of spirituality and discipleship! Bibliography Cloud, H., & Townsend, J. S. (2001). How People Grow: What the Bible Reveals about Personal Growth. Grand Rapids, MI, USA: Zondervan. Farming. (1998). In L. Ryken, J. C. Wilhoit, & T. Longman III (Eds.), Dictionary of Biblical Imagery (Logos ed.). Downers Grove, IL, USA: InterVarsity P. Willard, D. (1990). The Spirit of the Disciplines: Understanding How God Changes Lives. San Francisco, CA, USA: Harper. Willard, D. (2002). Renovation of the Heart: Putting on the Character of Christ. Colorado Springs, CO, USA: NavPress. ENDNOTES 1 Answer: Since "the Bible that Jesus used" and "the Bible that the Apostles and Early New Testament Church used" was what we call the Old Testament, we should use both the Old Testament and the New Testament. We use the Old Testament because we want to follow the practice of Jesus, the Apostles, and the New Testament Church. We use the New Testament (a) because it records the words and teachings of Jesus and of the Apostles and (b) because it records how Jesus, the Apostles and the Early Church leaders interpreted and applied Old Testament passages. Both are to be used for congregational and individuals' edification. We must equate the Old Testament with "the law" and the New Testament with "grace." Jesus has a high value of the Old Testament; He used it to proclaim Grace and the Gospel. The Old and New Testament are sacred Scriptures. 2 Answer: 1. Melchizedek of Salem, who blessed Abraham (Genesis 14:17-20; cf. Hebrews 7:1- 13). 2. Jethro, the Priest of Midian, and the Father-in-law of Moses (Exodus 2:15-18). 3 Answer: 1. Yes! The tabernacle is not recorded as being set up or instituted until Exodus 25:9. 4 Answer: 1. Yes! Abraham gave Melchizedek the Priest-King of Salem a tenth or a tithe of the spoils (Genesis 14:17-20; cf. Hebrews 7:1-13). This was 400 years before the tabernacle was set up (Genesis 15:12-21, Exodus 12:40-42, and Acts 13:16-20). 5 Answer: 1. Yes! (See items II-IV above.) 6 Answer: 1. Melchizedek, the priest-king of Salem! The tithe was first mention in the story of Abraham giving a tithe of the spoils of war to Melchizedek (Genesis 14:17-20 and Hebrews 7:1-13). 7 Answer: 1. For the preservation of knowledge and for the instruction of individual (Malachi 2:1-9, especially verses 5-7). 8 Answer: 1. Tithing is defined as a tenth: (Tithe = 10%) 9 Answer: 1. Tithing is defined as a tenth: (Tithe = 10%) Tithes were set aside for the Levities (Numbers 18:1-25, esp. 21-25) and a Tenth of the Tenth was set aside for an offering for the Temple (Numbers 18:26). Consequently, the primary purpose of the tithe was for the support of the Levities and priests. 10 This is why the writer of Hebrews makes mention that Levi paid the tithe to Melchizedek while metaphorically being within the loins of Abraham. This would make no sense if the Levites were paying the tithe. The readers of Hebrew knew that the Levites were exempted from the tithe; they knew that the Levites did not pay the tithe. 11 For the relationship between spiritual maturity and the spiritual disciplines and how such disciplines changes individuals from the inside-out to become joyful givers and stewards of Christ, see Dallas Willard's (The Spirit of the Disciplines: Understanding How God Changes Lives, 1990) and (Renovation of the Heart: Putting on the Character of Christ, 2002) as well as Henry Cloud and John S. Townsend's (How People Grow: What the Bible Reveals about Personal Growth, 2001). 12 Answer: 1. It was through the members' sacrificial giving in support of their teachers and leaders as commanded by Jesus and prescribed in the Bible. --------------- ------------------------------------------------------------ --------------- ------------------------------------------------------------