Is Third Tithe Still Valid Today? UPDATED 03/24/01
By Robert J. Thiel  Test in Black
Comments by JW Edited and questioned in Blue.

Since the apostasy at WCG, many of those who still claim to believe "the faith that was once for all delivered for the saints" (Jude 3), no longer believe that they need to contribute what had been referred to as 'third tithe'. Are they correct? Is this what the Bible teaches?  Contribute is assumed that one pay it to an organization.  That is usually where contributions are given.  Of course I do not hold to the "faith delivered doctrine".  Except that that faith come from Jesus and not a physical organization.  Of course there are and were saints.  So the concept starts out with a premises that if you were a saint, you would have a faith that was once delivered and it would insinuate that it was from someone or some church.  And as to not put someone or something ahead of God, that faith only can and does come from God.

Let's start in the Bible, "And at the end of every third year you shall bring out a tithe of your produce of that year and store it within your gates. And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, (within your gates, emphasis mine )  may come and eat and be satisfied, that the LORD your God will bless you in all the work of your hand which you do" (Deuteronomy 14:28-29). 

Yes, let's start in the Bible, "And at the end of every third year you shall bring out a tithe of your produce (8393. tebuw'ah, teb-oo-aw'; from H935; income, i.e. produce --fruit, gain, increase, revenue.)  of that year and store it within your gates. 

Now it tells us what to do with it..."store it".  It also tells us where..."within your gates".  If you live somewhere, would you have a gate or gates?  Sure you would. You most likely have a door and it tells you a concept of "inside your doors".  Could it mean a door of your church?  Probably not, because of what the verse tells you as you read on.  But let's not get ahead...

And the Levite, because he has no portion nor inheritance with you, We no longer have an Aaronic priesthood called the Levitical priesthood.  We have a new high priest, Jesus Christ.  We no longer have a representative priesthood that can at all be considered "Levite'.  If we did, it would entirely do away with the reasons that Christ came and replaced it with Himself.  There is a place for the ministry today, but not that of duteous Levites nor demanding Levites.  Christ came once and for all.

The Levites back then had no portion nor inheritance.  Today the non-Levitical ministry does have a portion (salary) and an inheritance (homes and savings).  Most likely the ministry is mostly compensated as hirelings for a physical organization that they work for.  So, the two cannot be compared.

and the stranger and the fatherless and the widow who are within your gates, I probably won't have a Levite within my home, maybe a minister, but not a Levite.  They are not synomous.  I certainly can invite fatherless, widows and strangers to my home for some reason.  It tells what that reason is in the context.  It expressly states "Levite...stranger...fatherless...widow".   Indicating maybe an equal mix of guests in your home.  Stranger can be a friend or maybe a person outside your church.  this could easily be someone you should feed if you had the funds set aside to do it without affecting your regular food budget.  It seems that it is a tithe of hospitality.  Something that would encompass something that makes for satisfaction.

may come and eat and be satisfied,  Well, I can read...it says "may come..." that means to me.  Come to me or with me.  May come within my gates or my home.  And "eat" in my gates.  It specifically talks about food and eating in my home.  I find that easy to understand.  and then it talks about being satisfies.   Satisfied implies being happy or comfortable in my home.  It does not talk about sending it out to someone else to eat in their home nor for the use of any else to use it for anything except eating.

It was never the 3rd tithe that was given to the Levite...then or now.  It was not for the poor...that is a differently described area.  Not 3rd  tithe.  "Poor funds" are not 3rd tithe.  They can't be because this is talking about eating and happiness in your home.  It is not a retirement program for mismanaged ministerial earnings.  

God specifically calls this tithe a "holy tithe" (Deut 26:13).

It is definitely "holy".  But there is much more taught here in Deut 26:13.  Lets look at it.   One, it appears to be a commandment.   It calls it hallowed things.  It says it is not eaten in mourning.  It shows it is food and it also shows that you might be sharing in the food v.14. as it can't be used during a stressed time such as when there is someone dead.   That is usually a mourning time.  Of course grieving can be many things.   But not a time for 3rd tithe use.  It is not for unclean use.

13 Then thou shalt say before the LORD thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them:
14 I have not eaten thereof in my mourning, neither have I taken away ought thereof for any unclean use, (foul in a relig. sense:--defiled, + infamous, polluted (-tion), unclean.) nor given ought thereof for the dead: but I have hearkened to the voice of the LORD my God, and have done according to all that thou hast commanded me.

The dead time or morning time could easily be when there are fatherless or widows.  This can easily be mistaken to give to fatherless and widows after they have lost the father.  This "poor fund" concept can easily be mistaken for third tithe.  Third tithe is specifically not for this and is definitely separated out. It was not designed to benefit the ministry, fatherless, widow or stranger, but was designed to be a hospitality tithe, so to speak, inside your home.

Were Multiple Tithes Paid?

Though some have disputed whether or not the children of Israel paid more than one tithe, the expression tithes (the plural of tithe) is used 17 times in the Old Testament. The fact that there are multiple tithes is also confirmed in the New Testament from a Pharisee who stated, "I give tithes of all I possess" (Luke 18:12). In Hebrews it shows that, "those who are of the sons of Levi, who receive the priesthood, have a commandment to receive tithes from the people according to the law" (7:5) and that Abraham paid tithes (vs. 9). In addition, Jewish historian Josephus wrote, "Besides those two tithes, which I have already said you are to pay every year, the one for the Levites, the other for the festivals, you are to bring every third year, a third tithe to be distributed to those that want" (Antiquities of the Jews. Book IV, Chapter VIII, Paragraph 22). A Pharisaical commandment of men.  WE DO NOT FOLLOW JOSEPHUS THE HISTORIAN AS THE AUTHORITY.

The Bible itself says, "When you have finished laying aside all the tithe of your increase in the third year--the year of tithing--and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled, then shall you say before the LORD your God: 'I have removed the holy tithe from my house, and have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which you have commanded me: I have not transgressed Your commandments, nor have I forgotten them. I have not eaten any of it when in mourning, nor have I removed any of it for unclean use, nor given any of it for the dead. I have obeyed the voice of the LORD my God, and have done according to all that You commanded me. Look down from Your holy habitation and bless Your people Israel and the land which you have given us, just as you swore to our fathers, a land flowing with milk and honey'"(Deuteronomy 26:12-15). Of course, those who do not pay third tithe cannot pray this. Third tithe was historically paid in years 3 and 6 of the seven year cycle (with the seventh year a land Sabbath, Lev 25:4) and this fiscal-year began with one of the fall holy days (there is controversy surrounding which).

What Happens if Some Don't Pay Third Tithe?

As the scriptures in Deuteronomy show, the primary purpose of this third tithe was to provide for the Levites. (Wrong, it doesn't say that) Secondarily, it was to help support (Wrong, it doesn't say that) the "the stranger and the fatherless and the widow who are within your gates". Most who do not believe that third tithe is required anymore like to say that the government has taken over these responsibilities. Others, who cited a decision made by Herbert Armstrong to exempt some in countries outside the USA, say there is no reason that Americans should have to pay third tithe (whether this exemption is or was correct will not be the subject of this article).

Since I live in the USA, I would like to confine the following comments to the USA. First, in spite of various government programs, there are often gaps which do not always cover those four groups mentioned in Deuteronomy. Second, while Herbert Armstrong was alive, the US ministry did not pay into Social Security (in the US it is possible for religious organizations to be totally or partially exempt). Thirdly, the WCG did not have and still does not have (according to the 11/2000 issue of the Worldwide News) a compulsory retirement system. This means that many of those who were (or still are) faithful in the ministry do not have Social Security or similar programs to support them. (mismanagement of non Levitical salaries)  Also, there are many problems with the USA welfare system which means that it does not always help those in the Church of God who need assistance. Thus, the Churches of God who do not teach their members to pay third tithe are faced with the choices of 1) not properly compensating the ministry, 2) not providing third tithe assistance to those who need it, 3) not providing for a retirement for those ministers who attempted to remain faithful, and finally 4) diverting money which should have been used to proclaim the Gospel to providing this type of assistance. Sadly, all of these have been done by those groups and individuals who no longer believe that Church members need to pay third tithe. These are the 'fruits' of not paying third tithe.

This statement leads people wrong.   This statement assumes that if you don't teach third tithe and that if you don't call it third tithe your cant properly compensate the ministry, you cant remain faithful, you will be steeling from money, you would normally use, to preach the gospel, and you will be spending it on an assistance program.  What a mixed up mess and misapplication of insinuated scripture.  And then the blowing statement..."these are the fruits of not paying third tithe."  

Not having enough foresight to apply the scriptures for providing for your children's children and the inheritance rules is a poor excuse to steal any tithe to pay for such activities.  Lack of proper money planning is not a reason to miss apply the use of 3rd tithe.  Did you even notice that it was a tithe for the concept called "NEED".  It's not there.   It is not a tithe for those that need it.  I'm not saying that there is not a need.  I'm not saying that you can't apply money where it is needed.  It is simply not to be third tithe.

Is Substitution Okay?

As a general rule, is it appropriate to take resources that should be used to proclaim the Gospel and instead use it for third tithe purposes? (No that would be gross mismanagement). The Book of Acts suggests that it is not. "Now in those days, when the number of the disciples was multiplying, there arose a complaint against the Hebrews by the Hellenists, because their widows were neglected in the daily distribution. Then the twelve summoned the multitude of the disciples and said, 'It is not desirable that we should leave the word of God and serve tables. Therefore, brethren, seek out from among you seven men of good reputation, full of the Holy Spirit and wisdom, whom we may appoint over this business; But we will give ourselves continually to prayer and to the ministry of the word' " (Acts 6:1-4). This not only suggests that the work should not be affected for this purpose, but that providing for the widows was still needed in New Testament times by Gentiles! (This scripture is correct, but definitely not a time to be trying to apply the third tithe to).

Interestingly, Jesus addressed the specific issue of monetary substitution with the Pharisees, "He answered and said to them, "Why do you also transgress the commandment of God because of your tradition? (3rd tithe sent in to be spent by the ministry for whatever they determine it is to be spent for is a church (not Godly) tradition) For God commanded, saying, 'Honor your father and your mother'; and, 'He who curses father or mother, let him be put to death.' But you say, 'Whoever says to his father or mother, "Whatever profit you might have received from me is a gift to God"-- Then he need not honor his father or mother.' Thus you have made the commandment of God of no effect by your tradition. Hypocrites! Well did Isaiah prophesy about you, saying: 'These people draw near to Me with their mouth, And honor Me with their lips, But their heart is far from Me. And in vain they worship Me, Teaching as doctrines the commandments of men.' " " (Matthew 15:3-9). Thus, Jesus' words suggest that He did not endorse monetary substitution practices authorized by the religious leaders of His day. Would He agree that third tithe need not be paid? (Conclusion is erroneous)  Jesus did suggest that He did not endorse monetary substitution practices authorized by ministers for His day or this day. A "third tithe substitution practice" would probably not be endorsed by Jesus today.

The question states was..."Would He agree that third tithe need not be paid?"  And the answer is twisted in the question. I can't answer for Christ.  I don't know whether he would agree with me that third tithe not need to be paid.  I think third tithe needs to be collected.  I think third tithe has a stated application.  I think it is simple to administer.  I think the bible is clear on the method of administration.  I think that we have misapplied third tithe for decades.  I think it is time to change our method to the more biblical correct way.  But I can't ask the question whether Christ would agree that third tithe need not be paid?

The book of Proverbs has a verse those who do not pay third tithe may wish to meditate on, "He who gives to the poor will not lack, But he who hides his eyes will have many curses" (Proverbs 28:27). (This scripture is cited out of context)

In Conclusion

The Bible supports the concept that third tithe is still valid today. (Correct) Historical proof exists that multiple tithes, including third tithe, were paid by the Jews. (Correct) The 'fruits' of not paying third tithe are not good. (insinuated but not stated) The apostles felt that the work should not be hindered in administering to the widows, but that providing for the widows needed to be done. (correct) Jesus taught that humanly devised substitutes do not add up as far as God is concerned. (true, and humanly devised substitute is the misapplication of third tithe) The logical conclusion, then, is that third tithe is a valid obligation that Christians should pay. (True)  They should also administer it properly  in how they handle it "within their gates".

Bob Thiel 2000/2001
And Edited 10/2002 by JW