I – Introduction

Several articles on the matter of Tithes and Offerings have already been written and posted on the CSDA website.  One of the most comprehensive of these is “Into The Storehouse,” which covers the origin and purpose of the tithing system, and how it grew in importance in the New Testament era.  We have seen that the purpose of the system is to support those who minister to Yahweh, whether it is in terms of Levitical office under the sacrificial system, or in terms of the roles of pastors, evangelists or apostles under the High-Priesthood of Yahshua.

One of the matters that remain to be addressed, however, is the limit to which these principles may be applied to individuals.  For example, having established from the Scriptures that the tithes are to be used to support “ministers,” some conclude that they may merely claim this title, put on some seminars, teach what they understand of the Gospel in a manner completely independent from the organized manner described in the Book of Acts, (Acts 6:1-7) and begin to receive support from believers.

Many believe that they have found precedent for this in the example of Christ and His disciples, who received resources from others, (Mark 15:40, 41; Luke 8:1-3) and who used such funds both as a means to supply their own needs, (John 4:8) and to provide aid for others. (Mark 14:4, 5; John 13:29)

In this article we will examine the verses listed above, looking at the source of the funding, the way in which it was used, and the way in which it was not used.  We will look at the responsibility that the Almighty places upon the stewards of His goods, and see where the line of propriety is drawn in terms of individual use of the sacred Tithe.

II – The Source

There are many things that the Gospels do not clearly reveal concerning the life and ministry of the Messiah.  What was His childhood like?  What happened to His earthly father between the ages of 12 and 30?  At what point did He realize the extent of His mission?  How did He obtain enough food and drink for Himself and His main followers as they journeyed through Palestine to plant the seeds of the Kingdom of Heaven?

Yet despite the fact that none of these are explicitly answered, there is enough indirect evidence for several of these to draw sure conclusions.

For example, to that last question, the one we are presently examining, we can easily learn that Yahshua and His followers had the support of several wealthy individuals who were inspired to contribute to the work that was being performed in the sight of angels and men.  We have already seen the references to some of the verses that make this clear, and now we may read them in detail:

“There were also women looking on afar off, among whom was Mary Magdalene, and Mary the mother of James the less and of Joses, and Salome, (who also, when He was in Galilee, followed Him, and ministered unto Him) and many other women which came up with Him unto Jerusalem.”  (Mark 15:40, 41)

“And it came to pass afterward that He went throughout every city and village, preaching and shewing the glad tidings of the kingdom of God.  And the twelve were with Him, and certain women, which had been healed of evil spirits and infirmities, Mary called Magdalene, out of whom went seven devils, and Joanna the wife of Chuza, Herod’s steward, and Susanna, and many others, which ministered unto Him of their substance.” (Luke 8:1-3)

In these verses we see the importance of establishing each fact “in the mouth of two or three witnesses,” (2Cor 13:1) for Luke provides a more complete picture than Mark.  From Mark, the words might be construed to mean that only Salome of that list ministered unto the Gospel workers – and the form of “ministering” is not specified.  The term is a general one, and may mean to serve, to wait on, to attend in a domestic manner, etc.  It may also mean “to provide for” and this is one of the things Luke’s passage helps to establish.

From Luke we see that the women, including Mary Magdalene, (mentioned in the Mark verses) “ministered unto Him of their substance,” showing that the resources came from a number of places.  Further, the manner of their ministry is more clearly reported, for it is specified that the ministry was a matter of providing for the disciples “of their substance.”  The word there, huparkonton, means “possessions, goods, wealth, property,” etc. and is translated as “goods,” “possessions,” and “the things you have,” most frequently in its appearance in the Scriptures.

While the word used for “substance” in that verse is never directly used to refer to coins or other forms of what would today be considered “money,” we nevertheless read that huparkonta may be sold to provide money for the poor and give alms, (Mat 19:21, Luke 12:33) and may be heaped up in greed by the rich. (Luke 12:15)  This practice is condemned by James, who writes to such as would rather provide for their own luxuries than to help the starving and needful around them, “Your riches are corrupted, and your garments are moth-eaten.  Your gold and silver is cankered; and the rust of them shall be a witness against you, and shall eat your flesh as it were fire. Ye have heaped treasure together for the last days.” (James 5:2, 3)

Clearly, then, the substance of the women that provided for Christ and His disciples was, if not explicitly articles of currency, easily converted to such for the apostles’ use.

That the followers of Christ during His ministry on earth had access to monetary funds is clear from the Bible.  We read that Judas had the “bag,” or glossokomon.  The primary use of this word (appearing only twice, and in reference to the same object) is to indicate a small case in which the mouthpieces of musical instruments are kept [Strong’s Concordance: Entry 1101], but its secondary use is for “a small box for other uses, esp. a casket, a purse to keep money in.”  While the King James’ Version retains the word “bag,” other versions define it by use as the “money box,” (NKJV, NASB, RSV) “money bag,” (TEV, NIV) and “common purse.” (NRSV)

One of the issues we must examine is whether or not this money, or the goods to be used and sold for money, was considered to be tithe.  We find after very little study that, contrary to the perception of some, it was not. 

The tithe was to be used in the following way: “Bring ye all the tithes into the storehouse, that there may be meat in mine house.” (Malachi 3:10a)  This tenth of the increase of Israelites, whether it was in terms of goods, animals, crops or precious stones and metals, was to be taken directly to those who had charge of the Temple, or the “House” of Elohim.  From there, those in charge of apportioning the resources would distribute it as necessary.  In the time of the New Testament Church, we find that the same principle was active (and this will soon become very relevant):

“And in those days, when the number of the disciples was multiplied, there arose a murmuring of the Grecians against the Hebrews, because their widows were neglected in the daily ministration.  Then the Twelve called the multitude of the disciples unto them and said, ‘It is not reason that we should leave the word of God, and serve tables.  Wherefore, brethren, look ye out among you seven men of honest report, full of the Holy Ghost and wisdom, whom we may appoint over this business.  But we will give ourselves continually to prayer, and to the ministry of the word.’  And the saying pleased the whole multitude; and they chose Stephen, a man full of faith and of the Holy Ghost, and Philip, and Prochorus, and Nicanor, and Timon, and Parmenas, and Nicolas a proselyte of Antioch, whom they set before the apostles; and when they had prayed, they laid their hands on them.” (Acts 6:1-6)

Here the timing is important.  We read that the apostles appointed men to look to the financial affairs of the Church, and to deal with the general income of the ministry; however, this took place after three very relevant events had occurred.

First, it took place after the Messiah said this of the Jewish System, “O Jerusalem, Jerusalem, thou that killest the prophets, and stonest them which are sent unto thee, how often would I have gathered thy children together, even as a hen gathereth her chickens under her wings, and ye would not!  Behold, your house is left unto you desolate.  For I say unto you, Ye shall not see me henceforth, till ye shall say, ‘Blessed is He that cometh in the name of the Lord.’

“And Yahshua went out, and departed from the temple.”  (Mat 23:37-39, Mat 24:1a)

Second, it took place after the Apostles had begun to teach those still attached to that system, “Repent, and be baptized every one of you in the name of Yahshua the Christ for the remission of sins, and ye shall receive the gift of the Holy Ghost.” (Acts 2:38) “And the Lord added to the Church (Gk: ekklesia – called-out ones) daily such as should be saved.” (verse 47)

Third, it took place after the Apostles had begun to clearly deny the divine authority of the ministers of the older system: “And [the high priest and his council] called them, and commanded them not to speak at all nor teach in the name of Yahshua.  But Peter and John answered and said unto them, ‘Whether it be right in the sight of God to hearken unto you more than unto God, judge ye.  For we cannot but speak the things which we have seen and heard.’” (Acts 4:17-20)

The system of tithing predated the Mosaic covenant; (Gen 14:20, Heb 7:9) however, under the ministry of the Levites the tithes were to be gathered in to the storehouse, and distributed by the ministers placed in charge of such matters.  Likewise, under the ministry of the Apostles, the tithes were to be gathered in to the storehouse, and distributed by the ministers placed in charge of such matters.  While it is true that there is no explicit teaching on a 10% standard in the writings of the Apostles (but see Mat 23:23 and Luke 11:42), there was simply no need for such, since in the early days of the work (and then only) the believers had “all things common.” (Acts 2:44) Even so, the principles involved were unchanged; (1Cor 9:14) the Divine purpose clearly established the new system to replace the old in this function and, as “Into The Storehouse” makes plain, the purpose of the tithe, referred to as a Covenant of Salt, was the same – to minister to the ministers. (Numbers 18:6,14,19,21; 1Cor 9:7-14)

As Paul says to the Corinthians in the passage twice-cited above, “Do ye not know that they which minister about holy things live of the things of the Temple? And they, which wait at the altar, are partakers with the altar? Even so hath the Lord ordained that they which preach the Gospel should live of the Gospel.”  Paul is clearly paralleling the “holy things” taken into the Temple with the income received by the ministry, and specifies that it is to be used by those who “preach the Gospel” and that specifically in conjunction with the work of the apostles. (1Cor 9:1-7)  We will return to that idea shortly.

What is made clear is that Christ’s funding, and that which was used by His disciples, did not come from the tithe that was to be brought to the Temple while it was yet a valid earthly representation of the Heavenly Courts.  We can prove this definitively by reading His many teachings on this matter:

“Woe unto you, scribes and Pharisees, hypocrites! For ye pay tithe of mint and anise and cumin, and have omitted the weightier matters of the law: judgment, mercy, and faith; these ought ye to have done, and not to leave the other undone.” (Mat 23:23)

The Messiah commended the scribes and Pharisees for their care in paying their tithe to the Temple, stating only that they ought to have given the same care to the “weightier matters of the law.”

“And there came a certain poor widow, and she threw in two mites, which make a farthing.  And [Yahshua] called unto Him His disciples, and saith unto them, ‘Verily I say unto you, That this poor widow hath cast more in, than all they which have cast into the treasury; for all they did cast in of their abundance, but she of her want did cast in all that she had, even all her living.’” (Mark 12:42-44)

If the two mites that the widow cast into the “treasury” (verse 41) consisted of “all that she had, even all her living” then it was clearly not tithes (10%), but offerings that were being discussed.  As with the Pharisees, however, the Messiah commended the woman for her dedication to the then-active system established by the Most High.  Again, judgment had not yet been placed upon the Hebrew House, the apostles had not yet begun to teach that it had fallen, and the successive system had not yet been established.

Thus, we may conclude without any doubt that the Savior and His disciples lived off the donations of those who were inspired to support His work – yet this did not reduce or remove the obligation placed upon those individuals to pay the tithe to the storehouse of the Almighty directly.  Indeed, until the Apostles began to actively call the repentant out of the established mode of Judaism, there was no question as to where the proper repository for these resources (both tithes and offerings) was located.

III – The Use

The Scriptures record that the early Gospel workers were “ministered unto” by those who gave them of their substance.  We can point to a couple specific uses that they made of the funds.

“There cometh a woman of Samaria to draw water. Yahshua saith unto her, ‘Give me to drink’  (For His disciples were gone away unto the city to buy meat).” (John 4:7, 8)

“For some of [the disciples] thought, because Judas had the bag, that Yahshua had said unto him, ‘Buy those things that we have need of against the feast,’ or that he should give something to the poor.” (John 13:29)

From these verses we can quickly establish that the disciples used the money from the “bag” to provide for their bodily needs, to obtain personal items that would be beneficial to their ministry, or to give to the poor.  In John 13 it is true that Judas was not about to do any of those things on that particular night, but that the disciples “thought” he was intending to do this shows that it was not a strange use of their resources by any means.

We find one way in which the money was not used, however: “And when they were come to Capernaum, they that received tribute money came to Peter and said, ‘Doth not your master pay tribute?’  He saith, ‘Yes.’

“And when he was come into the house, Yahshua prevented him, saying, ‘What thinkest thou, Simon?  Of whom do the kings of the earth take custom or tribute?  Of their own children, or of strangers?’  Peter saith unto him, ‘Of strangers.’

“Yahshua saith unto him, ‘Then are the children free.  Notwithstanding, lest we should offend them, go thou to the sea, and cast an hook, and take up the fish that first cometh up; and when thou hast opened his mouth, thou shalt find a piece of money. That take, and give unto them for me and thee.’” (Mat 17:24-27)

The “tribute” there was not the governmental tax that was in issue regarding paying what was owed to Caesar, (Mat 22:16-22) but a temple tax.   The word used for governmental taxes was kensos, or tribute money based upon the census (as the word’s sound would indicate).  The word in Matthew 17, didrachmon, is used only in that verse in the Bible, and the Messiah’s contrast between the affairs of this tax and the “kings of the earth” showed the lack of a necessity of His paying this tribute due to His being the “child” of the House’s owner and with authority over it. (cf., Mat 21:13, Mark 11:17, Luke 19:46)  It appears therefore to have been a Temple tax, and not something collected by one of the “kings of the earth.”  Yahshua’s clearly implied meaning is that He is exempt from this tribute because His Father is the head of that House.

Instead of paying the Temple tax (which He was now obligated to tender because of Peter’s statement) out of the common purse, the Savior performed a miracle in order to contribute.  Had He been functioning as a minister of that system, and the money considered a tithe base, it would have been permissible under the Law for Him to use the money in the glossokomon as a “heave offering” and avoid the controversy altogether.  “Thus speak unto the Levites, and say unto them, ‘When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for Yahweh, even a tenth part of the tithe.’” (Num 18:26)

Yahshua said, “And He that sent me is with me; the Father hath not left me alone, for I do always those things that please Him.” (John 8:29)  And again it was said of Him, “But when the fullness of the time was come, God sent forth His Son, made of a woman, made under the law, to redeem them that were under the law, that we might receive the adoption of sons.” (Gal 4:4, 5)  That Yahshua perfectly kept the law is the very thing that qualified Him as a Sacrifice for all mankind, and we may therefore be assured that had the money in the treasury of the disciples been considered a tithe, it would have been treated as such by the perfect Exemplar, whether or not it was the “common practice” of the day’s religious leaders.

IV – The Responsibility

Ten percent of an individual’s income is sacred to the Almighty.  This is a heavy responsibility, and shirking this is considered “robbing” God, a violation of the Decalogue. (Mal 3:8, Exo 20:15)

Those who are supported by the ministry are under doubly strict orders to “do all to the glory of God,” (1Cor 10:31) since that with which they do things has come directly from His sacred treasury. (Mat 25:14-30)  Those who enter into ministry merely to obtain an easy source of income (as many fallen churches allow by their lack of discernment or necessary care) slander the character of the Almighty before men and angels, and will inevitably bring reproach upon the Gospel.  To be sure, Yahshua has placed safeguards against this happening.

As we noted above, Paul writes of his “right” to use the tithe, saying, “Am I not an apostle? Am I not free [to act as they do]? Have I not seen Jesus Christ our Lord? Are not ye my work in the Lord?  If I be not an apostle unto others, yet doubtless I am to you, for the seal of mine apostleship are ye in the Lord.  If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things?  Even so hath the Lord ordained that they which preach the gospel should live of the gospel.” (1Cor 9:1, 2, 11, 14)

It should be noted that Paul was not seeking to take tithes from the Corinthians; he was seeking to impress upon them a sense of charity by saying, “I have the right to request tithes from you to support my ministry, yet I will not do so that it may be clear to others that I am the servant of all men.” (cf., verses 15-19)  Yet the basis of this right is that he had the “seal… of apostleship” as did Peter, James, John or any of the other recognized leaders in the earthly Church. Thus, one of the key safeguards set in place against the abuse of the tithing system is that the true Church has ministers who confirm other ministers, (1Tim 4:14, 5:22) and by their cooperation and association they become recognized agents of Heaven for the continuing edification and unification of the Body.

As it was in the days of the Apostles, so it is in the last days: “Now I beseech you, brethren, by the name of our Lord Yahshua the Messiah, that ye all speak the same thing, and that there be no divisions among you; but that ye be perfectly joined together in the same mind and in the same judgment.” (1Cor 1:10)  “Neither pray I for these alone, but for them also which shall believe on me through their word: that they all may be one; as thou, Father, art in me, and I in thee, that they also may be one in us: that the world may believe that thou hast sent me.  And the glory which thou gavest me I have given them; that they may be one, even as we are one:  I in them, and thou in me, that they may be made perfect in one; and that the world may know that thou hast sent me, and hast loved them, as thou hast loved me.” (John 17:20-23)

Some have heard this promise of unity, sought by Paul and prayed into being by the Redeemer, and have said, “That is not realistic.”  They say this, because they have never seen it happen in their experience, and it has caused them to doubt the very power of God, who has sent His Mighty Spirit to perform precisely the function for which It has been sent: to unite the believers and gather the Bride.

Yet it is true in the Church of Christ; this unity exists, and with it is the authority that has always rested upon those who have been chosen, and called, and faithful.  (Mat 16:19)  In unity with this work, the tithe may be used, as it was in the days of the apostles, to support the ministers as they go about the functions to which they have been led.  To be a member (how much more, then, a minister?) of this Body, one must be “born again,” (John 3:3) and thus walk after the Spirit, (Rom 8:1) and not after the works of the flesh. One of these evil works is “greediness,” (Eph 4:17-20) a word that is also translated as “covetousness.”

Several articles have already been written on the “unity of the faith,” (Eph 4:13) including the New Moon Studies “Christian Unity,” and “Marching In Step.”  It must be understood that one of the responsibilities that comes with a common faith and a common fellowship is a common responsibility for the way in which our resources are used.  It is true that in this generation each member owns his or her own property, and rightly so; yet we are also accountable for the way in which both our leaders and our laity represent the Body, (1Cor 12:25, 26) and this includes the matter of the tithe.

As Adventists, we have come to understand that independent ministries, even if they seek to help the mission of the Church, may not be supported from the fund of tithes and offerings. We find Biblical precedent for this in the words of Paul, for he cited his direct association with the apostles as his justification for considering himself a workman that may require tithe-support.  It is, therefore, only in conjunction with the main body of workers, and only as an approved minister unto the congregations of the Church, that a minister may rightly receive the tithe for the sake of his personal use.

In this way, the Master has appointed methods by which the resources He has given His people may be used in an orderly manner to provide the best possible environment for accountability and productivity as His message goes out into the world for the sake of perishing souls.

David.

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