Is tithing required today?

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No.

No.

What does the Adventist Church teach?

“We are God’s stewards, entrusted by Him with time and opportunities, abilities and possessions, and the blessings of the earth and its resources. We are responsible to Him for their proper use. We acknowledge God’s ownership by faithful ser- vice to Him and our fellow human beings, and by returning tithe and giving offerings for the proclamation of His gospel and the support and growth of His church. Stewardship is a privilege given to us by God for nurture in love and the victory over selfishness and covetousness. Stewards rejoice in the blessings that come to others as a result of their faithfulness.” — Stewardship 21

Principles Regarding the Use of Tithe — 1985

Stewardship Z21
“Only conference organizations are authorized to make allocations from tithe funds. The tithe is the Lord's and should be returned to the storehouse, the conference treasury, through the member's home church. "Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.”
Malachi 3:10 ESV
10 Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need.
The conferences and unions should share the tithe with the world church.
“More and more we must come to realize that the means that come into the conference in the tithes and gifts of our people should be used for the support of the work not only in the American cities, but also in foreign fields. Let the means so zealously collected be unselfishly distributed. Those who realize the needs of mission fields will not be tempted to use the tithe for that which is not necessary.” — MS 11, 1908.
Tithe should only be used for the support of personnel who are engaged in evangelistic and nurturing ministries.
“The tithe is to be used for one purpose, to sustain the ministers whom the Lord has appointed to do His work. It is to be used to support those who speak the words of life to the people, and carry the burdens of the flock of God.”— MS 82, 1904.
The operation of the local church is important but should not be supported from tithe.
"The tithe is not to be consumed in incidental expenses. That belongs to the work of the church members. They are to support their church by their gifts and offerings.” — Letter 81, 1897

How much are we to return?

10% of increase

Leviticus 27:30–32 ESV
30 “Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord’s; it is holy to the Lord. 31 If a man wishes to redeem some of his tithe, he shall add a fifth to it. 32 And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the Lord.
Numbers 18:24 ESV
24 For the tithe of the people of Israel, which they present as a contribution to the Lord, I have given to the Levites for an inheritance. Therefore I have said of them that they shall have no inheritance among the people of Israel.”

Tithing in OT

Money is never asked for

Leviticus 27:30–32 ESV
30 “Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord’s; it is holy to the Lord. 31 If a man wishes to redeem some of his tithe, he shall add a fifth to it. 32 And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the Lord.
Numbers 18:24 ESV
24 For the tithe of the people of Israel, which they present as a contribution to the Lord, I have given to the Levites for an inheritance. Therefore I have said of them that they shall have no inheritance among the people of Israel.”
Numbers 18:21 ESV
21 “To the Levites I have given every tithe in Israel for an inheritance, in return for their service that they do, their service in the tent of meeting,
Numbers 18:20 ESV
20 And the Lord said to Aaron, “You shall have no inheritance in their land, neither shall you have any portion among them. I am your portion and your inheritance among the people of Israel.
Deuteronomy 14:22–25 ESV
22 “You shall tithe all the yield of your seed that comes from the field year by year. 23 And before the Lord your God, in the place that he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock, that you may learn to fear the Lord your God always. 24 And if the way is too long for you, so that you are not able to carry the tithe, when the Lord your God blesses you, because the place is too far from you, which the Lord your God chooses, to set his name there, 25 then you shall turn it into money and bind up the money in your hand and go to the place that the Lord your God chooses
Deuteronomy 14:26–29 ESV
26 and spend the money for whatever you desire—oxen or sheep or wine or strong drink, whatever your appetite craves. And you shall eat there before the Lord your God and rejoice, you and your household. 27 And you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you. 28 “At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns. 29 And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the Lord your God may bless you in all the work of your hands that you do.
Deuteronomy 14:22–29 ESV
22 “You shall tithe all the yield of your seed that comes from the field year by year. 23 And before the Lord your God, in the place that he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock, that you may learn to fear the Lord your God always. 24 And if the way is too long for you, so that you are not able to carry the tithe, when the Lord your God blesses you, because the place is too far from you, which the Lord your God chooses, to set his name there, 25 then you shall turn it into money and bind up the money in your hand and go to the place that the Lord your God chooses 26 and spend the money for whatever you desire—oxen or sheep or wine or strong drink, whatever your appetite craves. And you shall eat there before the Lord your God and rejoice, you and your household. 27 And you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you. 28 “At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns. 29 And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the Lord your God may bless you in all the work of your hands that you do.
Deuteronomy 14:26–29 ESV
26 and spend the money for whatever you desire—oxen or sheep or wine or strong drink, whatever your appetite craves. And you shall eat there before the Lord your God and rejoice, you and your household. 27 And you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you. 28 “At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns. 29 And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the Lord your God may bless you in all the work of your hands that you do.

3 Tithes

How much are we to return?

20-30%

We are now under the New Covenant

Jeremiah 31:31 ESV
31 “Behold, the days are coming, declares the Lord, when I will make a new covenant with the house of Israel and the house of Judah,

Luke 22:20 ESV
20 And likewise the cup after they had eaten, saying, “This cup that is poured out for you is the new covenant in my blood.
Hebrews 9:15 ESV
15 Therefore he is the mediator of a new covenant, so that those who are called may receive the promised eternal inheritance, since a death has occurred that redeems them from the transgressions committed under the first covenant.
Hebrews 8:13 ESV
13 In speaking of a new covenant, he makes the first one obsolete. And what is becoming obsolete and growing old is ready to vanish away.
Ephesians 2:14–15 ESV
14 For he himself is our peace, who has made us both one and has broken down in his flesh the dividing wall of hostility 15 by abolishing the law of commandments expressed in ordinances, that he might create in himself one new man in place of the two, so making peace,
2 Corinthians 3:11 ESV
11 For if what was being brought to an end came with glory, much more will what is permanent have glory.

Old Covenant

Exodus 34:10 ESV
10 And he said, “Behold, I am making a covenant. Before all your people I will do marvels, such as have not been created in all the earth or in any nation. And all the people among whom you are shall see the work of the Lord, for it is an awesome thing that I will do with you.
Exodus 34:18 ESV
18 “You shall keep the Feast of Unleavened Bread. Seven days you shall eat unleavened bread, as I commanded you, at the time appointed in the month Abib, for in the month Abib you came out from Egypt.
Exodus 34:22 ESV
22 You shall observe the Feast of Weeks, the firstfruits of wheat harvest, and the Feast of Ingathering at the year’s end.

Objections

The “Malachi” argument

Malachi 3:7–11 ESV
7 From the days of your fathers you have turned aside from my statutes and have not kept them. Return to me, and I will return to you, says the Lord of hosts. But you say, ‘How shall we return?’ 8 Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. 9 You are cursed with a curse, for you are robbing me, the whole nation of you. 10 Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need. 11 I will rebuke the devourer for you, so that it will not destroy the fruits of your soil, and your vine in the field shall not fail to bear, says the Lord of hosts.
Malachi 3:8–10 ESV
8 Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. 9 You are cursed with a curse, for you are robbing me, the whole nation of you. 10 Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need.

Because God rebuke something doesn’t make it an eternal ‘law’

Exodus 4:24–26 ESV
24 At a lodging place on the way the Lord met him and sought to put him to death. 25 Then Zipporah took a flint and cut off her son’s foreskin and touched Moses’ feet with it and said, “Surely you are a bridegroom of blood to me!” 26 So he let him alone. It was then that she said, “A bridegroom of blood,” because of the circumcision.

Ordinances are abolished

Ephesians 2:14–16 ESV
14 For he himself is our peace, who has made us both one and has broken down in his flesh the dividing wall of hostility 15 by abolishing the law of commandments expressed in ordinances, that he might create in himself one new man in place of the two, so making peace, 16 and might reconcile us both to God in one body through the cross, thereby killing the hostility.
Leviticus 19:19 ESV
19 “You shall keep my statutes. You shall not let your cattle breed with a different kind. You shall not sow your field with two kinds of seed, nor shall you wear a garment of cloth made of two kinds of material.
Deuteronomy 12:19 ESV
19 Take care that you do not neglect the Levite as long as you live in your land.
Leviticus 19:23 ESV
23 “When you come into the land and plant any kind of tree for food, then you shall regard its fruit as forbidden. Three years it shall be forbidden to you; it must not be eaten.

“But Jesus said it” argument

Matthew 23:23 ESV
23 “Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.

Context is King

Luke 17:14 ESV
14 When he saw them he said to them, “Go and show yourselves to the priests.” And as they went they were cleansed.
Luke
John 7:22 ESV
22 Moses gave you circumcision (not that it is from Moses, but from the fathers), and you circumcise a man on the Sabbath.

But… Abraham

Genesis 14:17–24 ESV
17 After his return from the defeat of Chedorlaomer and the kings who were with him, the king of Sodom went out to meet him at the Valley of Shaveh (that is, the King’s Valley). 18 And Melchizedek king of Salem brought out bread and wine. (He was priest of God Most High.) 19 And he blessed him and said, “Blessed be Abram by God Most High, Possessor of heaven and earth; 20 and blessed be God Most High, who has delivered your enemies into your hand!” And Abram gave him a tenth of everything. 21 And the king of Sodom said to Abram, “Give me the persons, but take the goods for yourself.” 22 But Abram said to the king of Sodom, “I have lifted my hand to the Lord, God Most High, Possessor of heaven and earth, 23 that I would not take a thread or a sandal strap or anything that is yours, lest you should say, ‘I have made Abram rich.’ 24 I will take nothing but what the young men have eaten, and the share of the men who went with me. Let Aner, Eshcol, and Mamre take their share.”

Hebrews 7:4 ESV
4 See how great this man was to whom Abraham the patriarch gave a tenth of the spoils!
Numbers 31:27–30 ESV
27 and divide the plunder into two parts between the warriors who went out to battle and all the congregation. 28 And levy for the Lord a tribute from the men of war who went out to battle, one out of five hundred, of the people and of the oxen and of the donkeys and of the flocks. 29 Take it from their half and give it to Eleazar the priest as a contribution to the Lord. 30 And from the people of Israel’s half you shall take one drawn out of every fifty, of the people, of the oxen, of the donkeys, and of the flocks, of all the cattle, and give them to the Levites who keep guard over the tabernacle of the Lord.”

What ‘tithing’ should look like

Acts 2:45 ESV
45 And they were selling their possessions and belongings and distributing the proceeds to all, as any had need.

1 Timothy 5:17–18 ESV
17 Let the elders who rule well be considered worthy of double honor, especially those who labor in preaching and teaching. 18 For the Scripture says, “You shall not muzzle an ox when it treads out the grain,” and, “The laborer deserves his wages.”
1 Corinthians 9:13–14 ESV
13 Do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar share in the sacrificial offerings? 14 In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel.
2 Corinthians 9:6–7 ESV
6 The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. 7 Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.
God wants use to sacrifice and give a free will offering. For some people 10% is a sacrifice, for others that might be more. You can’t give a hard number
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