THE YEAR OF THE TITHE

Introduction

"When you have finished setting aside a tenth
of all your produce in the third year, the
 year of the tithe, you shall give it to the Levite, the
 alien, the fatherless and the widow, so that they
 may eat in your town and be satisfied."
(Deuteronomy 26:12)

When Abram responded to the blessings of Melchizedek, by giving him "a tenth of everything" (Genesis 14:20), he was expressing his gratitude and showing his reverence to the Lord, the God Most High; whom they both served.  The Lord, God, was Abraham's "very great reward" (Genesis 15:1); his greatest treasure; therefore, Abraham showed his whole-hearted devotion to God alone.  By offering up a "tithe" to Melchizedek, Abraham displayed his total dependence upon the Lord.  

Melchizedek's name means "king of righteousness" (reference Hebrews 7:2). He provided a foreshadowing of Jesus Christ, our "great high priest" who would be our righteousness forever.  "...it is because of Him that you are Christ Jesus, who has become for us wisdom from God - that is our righteousness, holiness, and redemption" (1 Corinthians 1:30).  It is because of God's gracious work in our lives that we are declared righteous and are the recipients of His blessings.  "The LORD has dealt with me according to my righteousness; according to the cleanness of my hands He has rewarded me" (Psalm 18:20).  And it is through the abundance of God's grace that we are enabled and exhorted to bless others.  "Now He who supplies seed to the sower and bread for food will also supply and increase your store of seed and will enlarge the harvest of your righteousness" (2 Corinthians 9:10).

Before the Law came into effect Abram offered his tithe to Melchizedek as an offering of the "kings share" (reference 1 Samuel 8:15, 17).  When the law was given, the Lord instructed the Israelites to give tithes as a way of acknowledging the Lord as their God and King, and to meet the needs of the people by providing food for each other.  "Be sure to set aside a tenth of all your fields produce each year...so that you may learn to revere the LORD your God always..." (Deuteronomy 14:22, 23b).   The Israelites were to offer three tithes: 1. a general tithe paid to the Levites, who were to give a tenth to the priests (reference Numbers 18:21-26); 2. a tithe that was shared between the Levite and the one offering (reference Deuteronomy 14:22-27); and 3) a special tithe given every three years in "the year of the tithe" to provide for the Levite, the alien, the fatherless, and the widow (Deuteronomy 14:28-29).  The primary purpose of the tithe was to meet the needs of the people.

Today, we are no longer under the Old Covenant Law; we are under the New Covenant of Grace.  In the Sermon on the Mount discourse, Jesus stated, "Do not think that I have come to abolish the Law or the Prophets; I have not come to abolish them but to fulfill them" (Matthew 5:17).  Our "King of righteousness" fulfilled the Law with love.  In the Sermon on the Mount, Jesus taught the principle of the law by specifically discussing three acts of righteousness: 1) Giving, 2) Praying, and 3) Fasting (reference Matthew 6:1-18).  Jesus illustrated these principles with His life; instructing His followers, under the new covenant, to fulfill the principle of the law of tithing by giving generously to meet the needs of others (reference 1 Timothy 6:17-19). The early church responded obediently by, "selling their possessions and goods, they gave to anyone as he had need" (Acts 2:45).  "They are always generous and lend freely; their children will be blessed" (Psalm 37:26).

Tithing is an opportunity to express our obedience and trust in God, by honoring Him with a portion of what we have in order to meet the needs of others through the ministry of the church.  "Whoever can be trusted with very little can be trusted with much" (Luke 16:10).  Ultimately the Lord is concerned with our ability to manage the higher more valuable riches of the Kingdom; spiritual matters; desiring that our dependence rests in Him and not on worldly wealth and material possessions.  "You cannot serve both God and Money" (Luke 16:13c)   The New Covenant of Grace sets us free to give with a generous and cheerful heart, and without limitation from all that God has given us; in the spiritual and physical realm (reference 2 Corinthians 9:7; 1 Timothy 6:18). "Freely you have received, freely give" (Matthew 10:8b)  

When the hearts of the Israelites began to grow cold, the Lord sent His messenger, Malachi, to admonish them.  While waiting on God, the Israelites had lost hope; their hearts had grown weary and wayward, and, as a result, they became disobedient to God in regards to giving their tithes and offerings.  "Ever since the time of your forefathers you have turned away from My decrees and have not kept them.  Return to Me, and I will return to you," says the LORD Almighty. "But you ask, 'How are we to return?'  "Will a man rob God? Yet you rob me."  "But you ask, 'How do we rob you?'  "In tithes and offerings.  You are under a curse - the whole nation of you - because you are robbing me.  Bring the whole tithe into the storehouse, that there may be food in My house.  Test Me in this,' says the LORD Almighty, 'and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it" (Malachi 3:7-10).

God exhorted His people, Israel, to "test" Him.  He is a faithful, loving and compassionate God who is Jealous for the full devotion of His people (reference Exodus 34:6, 14).  He owns the cattle on a thousand hills (reference Psalm 50:10), He dresses the lilies of the field in greater splendor than all the wealth He bestowed upon Solomon, and supplies food for the birds of the air; He will not fail in giving His children every good thing (reference Matthew 6:25-33).  "He who did not spare His own Son, but gave Him up for us - how will He not also, along with Him, graciously give us all good things?" (Romans 8:32).  He is faithfully at work building His Kingdom and will provide the means necessary to accomplish that work through the faithful trust and obedience of His servants.

God's "covenant of love" was born out of His love for His people; but His divine sovereignty doesn't negate human responsibility.  He calls His people to "return" to Him with wholehearted devotion that He may return to them.  "...keeping His covenant of love to a thousand generations of those who love Him and keep His commands" (Deuteronomy 7:9-10).  The Lord desires His children to see Him as Sustainer and Provider; the Source of all good things.  One of the greatest ways we express our love and dependence upon God is through our obedience to Him, and by showing our love to others through generously giving to meet their needs.  

Giving is a matter of the heart.  Because their hearts were far from God, the Israelites grew complacent and neglected the law of tithing.  The times and seasons we are living in reflect a similar response from God's people, prompting the necessary call for God's children to return to the Lord with whole-hearted devotion to His Word and prayer, so that their hearts might be revived; ready to receive His blessings and with a renewed desire to share His love with others.

Under the Old Covenant, the year of the tithe provided an opportunity for God's people to express their obedience to God while meeting the needs of the others.  This year it provides believers a divine opportunity to express their love and devotion to God while sharing His love and giving to meet the needs of others. The Lord loves to pour out His blessings on His obedient children, desiring that the whole Body may be made strong (reference 2 Chronicles 16:9a) so the work of building His Kingdom can continue.  His work will be accomplished through love.  "Instead, speaking the truth in love, we will in all things grow up into Him who is the Head, that is, Christ.  From Him the whole body, joined and held together by every supporting ligament, grows and builds itself up in love, as each part does its work" (Ephesians 4:15-16).

Abraham discovered that there is no greater treasure than an intimate, abiding relationship with the living God.  This year we will lay up our treasure in heaven by offering the firstfruits of our year, giving the very best of ourselves, in complete surrender for 40 days of prayer and fasting expressing our whole-hearted devotion to God and heartfelt desire to receive the spiritual blessings necessary to share His love with others and continue the work of building the Kingdom of God!

"Do not store up for yourselves treasures on earth,
where moth and rust destroy, and where thieves
 break in and steal.  But store up for yourselves
 treasures in heaven, where moth and rust do not
 destroy, and where thieves do not break in and steal.
For where your treasure is, there your heart will be also."
(Matthew 6:19-21)

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