2. Malachi 3:8 “Will a man rob God? Yet you are robbing Me! But you say, ‘How have we robbed Thee?’ In tithes and offerings.” In tithes and offerings.” Question: Are we robbing God if we don’t pay tithes?

3. Tithes & Offerings I. The Practice of Tithing before the Law of Moses I. The Practice of Tithing before the Law of Moses 1) Abraham gave a tenth (tithe) to Melchizadek – king of Salem and a Priest of the Most High God (Gen.14:17-20) and a Priest of the Most High God (Gen.14:17-20) 2) Jacob promised to give a tenth (tithe) to God (Gen. 28:20-22) Both tithes were one time events. Both tithes were one time events. Both were done without a commandment. Both were done without a commandment. The practice existed in the ancient world. The practice existed in the ancient world.

4. Tithes & Offerings II. The Practice of Tithing in the Law of Moses II. The Practice of Tithing in the Law of Moses 1) The Levitical Tithe (Num. 18:21,24; Lev. 27:30-33) The tithe is given for the maintenance of the tribe of Levi. The tithe is given for the maintenance of the tribe of Levi. The Levites were not allowed to own land for production. The Levites were not allowed to own land for production. They were called to a priestly role. The tithe was their inheritance. They were called to a priestly role. The tithe was their inheritance. 2) The Festival Tithe (Deut. 14:22-27) The people were commanded to tithe from all the produce of their land once a year. The people were commanded to tithe from all the produce of their land once a year. This tithe supported the Levite and the Lord’s feasts. This tithe supported the Levite and the Lord’s feasts.

5. Tithes & Offerings II. The Practice of Tithing in the Law of Moses II. The Practice of Tithing in the Law of Moses 3 ) The Poor Tithe (Deut. 14:2-29) This tithe was given every third year. This tithe was given every third year. The tithe supported the Levite, the alien, the orphan, & the widow. The tithe supported the Levite, the alien, the orphan, & the widow.

6. Tithes & Offerings II. The Practice of Tithing in the Law of Moses II. The Practice of Tithing in the Law of Moses Two Possibilities 1) The Law of Moses Taught Three Tithes 1. Annual Tithe – To the Levites (Num. 18:21-24; Deut. 14:27) 2. Annual Tithe – Feasts & Sacrifices (Deut. 14:22-27) 3. Every 3 rd Year Tithe – For the Poor (Deut. 14:28-29) These three tithes would work out to an annual giving rate of 23.3% These three tithes would work out to an annual giving rate of 23.3%

7. Tithes & Offerings II. The Practice of Tithing in the Law of Moses II. The Practice of Tithing in the Law of Moses Two Possibilities 2 ) The Law of Moses Taught One Tithe 1. Years 1, 2, 4, & 5 the tithe would be used for the festival of all the Israelites. The remainder would be given to the Levites. Israelites. The remainder would be given to the Levites. 2. Years 3 & 6 the tithe would be given to both the Levites & the Poor. 3. Year 7 the land would lie fallow. It was a Sabbath year. Thus, with no produce there would likely be no tithes. Thus, with no produce there would likely be no tithes.

8. Tithes & Offerings III. Tithing & the New Testament (Only Three References) III. Tithing & the New Testament (Only Three References) 1) Matt. 23 :23 Jesus rebukes the Pharisees because they tithe, but neglect the weightier Jesus rebukes the Pharisees because they tithe, but neglect the weightier provisions of the law. provisions of the law. In its context, Jesus states, “The scribes and the Pharisees have seated themselves in the chair of Moses.” (23:2) In its context, Jesus states, “The scribes and the Pharisees have seated themselves in the chair of Moses.” (23:2) That is, they have assumed the role of teacher & enforcer of the Law of Moses. Hence, they should practice the tithe. That is, they have assumed the role of teacher & enforcer of the Law of Moses. Hence, they should practice the tithe.

9. Tithes & Offerings III. Tithing & the New Testament (Only Three References) III. Tithing & the New Testament (Only Three References) 2 ) Luke 18:10-14 The story of the Pharisee who prides himself in keeping the Law of Moses. The story of the Pharisee who prides himself in keeping the Law of Moses. Pharisees, under the Old Covenant & the Law of Moses should tithe. Pharisees, under the Old Covenant & the Law of Moses should tithe.

10. Tithes & Offerings III. Tithing & the New Testament (Only Three References) III. Tithing & the New Testament (Only Three References) 3 ) Hebrews 6:19-8:2 The Melchizadek Priesthood makes the Levitical Priesthood obsolete (11-12) The Melchizadek Priesthood makes the Levitical Priesthood obsolete (11-12) The Law of Moses is fulfilled in Christ & made obsolete (7:12, 16) The Law of Moses is fulfilled in Christ & made obsolete (7:12, 16) The Law of Moses appoints men as High Priests (7:28) The Law of Moses appoints men as High Priests (7:28) The Word of an Oath (coming after the Law) appoints a Son (made perfect forever) (7:28) The Word of an Oath (coming after the Law) appoints a Son (made perfect forever) (7:28)

11. Tithes & Offerings IV. The Meaning of Malachi 3:8 IV. The Meaning of Malachi 3:8 1) Tithes: Malachi is either referencing three tithes or one tithe designed for three purposes. Malachi is either referencing three tithes or one tithe designed for three purposes. In either case, the tithe does not refer to money, but to produce; either grain, livestock, or oil. In either case, the tithe does not refer to money, but to produce; either grain, livestock, or oil. 2) Offerings: Refers to at least Five Offerings in the Law of Moses Refers to at least Five Offerings in the Law of Moses Sin Offering (Lev.4); Trespass Offering (Lev. 5:14-6:7); Sin Offering (Lev.4); Trespass Offering (Lev. 5:14-6:7); Burnt Offering (Lev. 1:1-17; 6:8-13) Burnt Offering (Lev. 1:1-17; 6:8-13) Peace Offering (Lev. 3:1-17); Meal Offering (Lev. 2:1-16) Peace Offering (Lev. 3:1-17); Meal Offering (Lev. 2:1-16)

12. Are we robbing God if we don’t pay tithes? NO! But if we aren’t practicing New Testament giving, we may be robbing ourselves!