1. INSTITUTE OF RELIGIOUS STUDIES
From Judaism
To Christianity
by Mario Niño, DMin
INSTITUTE OF RELIGIOUS STUDIES

2. God said on Mount Sinai
"For I am the Lord, who brought you up from the land of Egypt to be your God: ye shall therefore be holy, for I am holy." Lv. 11:45
Two things were defined:
Let God be God.
2. Walking the path of holiness.

3. The Way of Holiness
It was illustrated through the sanctuary:
"And they make a sanctuary for me, and I will dwell among them." Ex. 25: 8
This sanctuary had three sections:
The Atrium
The Holy place
3. The Holy of Holies

4. Instruction on the First Tithe
"And behold, I have given the children of Levi all the tenth in Israel for an inheritance, for his ministry, which they serve in the tabernacle of meeting." Numbers 18:21.

5. The Tithe in Israel
The purpose of the second tithe practiced in Israel in the Old Testament is explained in Patriarchs and Prophets, Chapter 51, "God cares for the poor."
EG White is calling our attention to the importance of caring for the poor, orphans and widows ... as was done in the Old Testament.

6. The Tithes in Israel
The Jewish people spent the first tithe to support the Levites, heb ma'aser Lev. 27: and Num. 18:
Also they spent one second tithe to charity, and to attend the festivities in Jerusalem
Deut. 14:
The second tithe demonstrated the generous consideration to be had to the less fortunate.

7. The First & Second Tithe
1. ma’aser rishon - Levitical Tithe (1,2,3,4,5,6,7)
2. ma’aser sheni – Tithe for Festivities (1,2,4,5)
ma’aser ani – Tithe to Charity (years 3,6)
This system of tithing reflected the love of God and love of neighbor Matt. 22:

8. The Tithes in Israel
This divine plan included the following privileges:
Land and home (not rent or mortgage).
Free education (in charge of the Levites).
Free utility cost.
Close to local work
No insurance policies (for home, car, or health).

9. The Tithes in Israel
75% of income was available to cover food supply and general expenses. It was difficult for a family to spend the entire 75% of its annual income on food and personal expenses. Jewish families had a surplus left over year after year. This was the plan for the prosperity of the people, and Israel became a rich and prosperous nation.

10. The Second Tithe in the N.T
The second tithe was a blessing for Israel because it cultivated a noble spirit of benevolence.
The principles of this system can be adopted and adapted to our time, although it is recognized that there is no biblical support required by the practice of the second tithe in the New Testament to the Christian Church.

11. Destruction of the Temple
The destruction of the Temple in Jerusalem in 70 AD ended the Levitical ministry, and prevented the Jews from continuing the practice of the first tithe (Leviticus).
This was the same situation for the Jewish Christians of the first century. NT Christianity is held with offerings and voluntary donations.

12. Tithes and Offerings in the N.T
EG White wrote: "The great commission given to the apostles was to go throughout the world and preach the gospel. This shows the extent of the work in our days ... and if the law required tithes and offerings thousands of years ago, the more essential are these now. "Counsels on Stewardship p. 73 (Testimonies 1875).

13. The Message to the Three Angels
"I saw flying through the sky to another angel, having the everlasting gospel to preach unto them that dwell on the earth, to every nation, kindred, tongue and people, saying with a loud voice," Fear God, and give glory to hour of His judgment has come; and worship him that made heaven and earth, the sea and springs of lasaguas ". Rev. 14: 6,7.

14. The General Conference Team 2010-2015

15. INSTITUTE OF RELIGIOUS STUDIES
From Judaism
To Christianity
by Mario Niño, DMin
INSTITUTE OF RELIGIOUS STUDIES

16. Stewardship Ministries
General Conference
Stewardship Ministries