How to Create a Budget – Setting Goals

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The main reason why we create a budget is to meet various financial goals. As we have seen thus far, creating a budget calls for us to carefully track our income and expenses in an organized way. Doing this will allow us to either change our spending habits or increase our income appropriately in order to meet our goals.

So, what are some common, SMART goals that people set when creating a budget?

Get out of debt

Becoming free from debt is probably the most frequently cited reason why people desire to create and live on a budget. Contrary to popular belief, all debt is bad and it hinders you from having financial freedom. So, getting out of debt should be your number one financial goal – provided that you at least have a cushion in your checking account.

By monitoring your spending and setting limits, you can easily make cuts and adjustments in order to funnel more of your money into debt repayment. Having a budget will allow you to see the impact of every dollar of your spending – especially because we tend to underestimate our expenses when we don’t have a budget. This site from the UK has some great budgeting advice.

Build an emergency fund

Although there are a few financial advisors who don’t see the need of an emergency fund, most agree that it is an essential part of a healthy financial profile. An emergency fund is exactly what it sounds like – money that you have set aside strictly for emergencies.

These “emergencies” can range from needing a new furnace, having to replace the engine on two cars within a month, or a serious medical bill that your insurance will not pay, to covering your living expenses if you lose your job. Wanting a new pair of shoes should not make this list!

Now, the amount of this fund will differ depending on your circumstances, but a rule that I like to follow is that once you are out of debt you should be able to cover one year of living expenses with the amount in this fund.

If you have children, an older house, a car (or cars) that constantly need repairs, or you are barely getting by on two incomes, you may want to increase this amount. This is also true for those who have unsteady or infrequent incomes – such as artists, musicians, salesmen, etc.

If creating or building up an emergency fund is your goal, having a budget is essential.

Save for a large expense

Many people employ budgets to help them save up for a large expense. If you have plans to purchase a car, house, boat, or even go back to school, it is imperative for you to set up a budget.

A budget will allow you to divert funds into a separate account in order to save for these purchases. If you attempt to do this without a budget, you run the risk of putting your account into an overdraft (because you are not keeping track on your monthly expenses), or being inconsistent with your saving efforts.

Put money aside for retirement

There are many ways that you can save for retirement. They range from IRAs, 401k’s, 401k alternatives, 403b’s, and stuffing money in your mattress (okay, scratch that one). Most of these options would allow for automatic transfers from your checking account, or even direct deductions from your paycheck.

Building retirement savings into your budget is the only way to ensure that you will not be a Wal-Mart greeter, during your sunset years…

Grandpa Chow
photo credit: michaelmolenda

Identify areas for giving

One of the best things about creating a budget is that it can help you identify areas of frivolous spending. Evaluating your expenses will allow you to plug up the holes in your budget, and free up that additional money for something much more important.

Many of us desire to be able to give money to church and other charitable organizations, but we have a hard time finding the money to do so.

Creating a budget will allow us to eliminate waste so we can support our priorities. So, if you desire to give, create a budget!

Save for a child’s education

This is another very popular and noble goal. However, it can be made difficult without a budget in place!

Saving money for college usually doesn’t get the same priority level as some of the other items mentioned above, but it is still important. The great thing is that if you set aside a small amount of money early and consistently, you can still be successful.

Needless to say, a budget is essential for doing this. Starting with $25/month when you first learn of your new “bundle of joy” and increasing this amount when able, can pay off big down the road. Of course, to squeeze even more out of your finances, you need a budget!

Turn everyday spending into college savings.

The point of this list is to suggest a few goals that you can plan for with your budget. I’m sure that you can think of many things to add to it, but this is a good place to start!

What are some of your financial goals? Do you use a budget to ensure progress?



photo credit: Mr.Tea

A Closer Look at Tithing Before the Law of Moses – Jacob’s Vow

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In our last article we took a look at the tithe that Abraham gave to Melchizedek (read here). There were a few noteworthy things that we discovered from that account:

  1. Abram only gave a tenth of what he won in battle, not his income.
  2. We have no record of God commanding him to give a tenth.
  3. We never read about Abram (or Abraham) giving a tenth outside of this account.
  4. Abram’s gift is never used as an example for other believers on giving.

We also noted the following:

In summary, I think it is clear from an examination of this account and all relevant scripture that Abram’s gift of a tenth of the spoils of war does not “prove” that God demands 10% of every Christian’s gross income. Abraham’s gift was voluntary, occurred once, was only based on the spoils of war (in which he defended SODOM!), and never given to us as an example of giving.

Today we will examine the account of Jacob’s tithe, and see what we can learn from it.

In Genesis 28:20-22 we find these words:

Then Jacob made a vow, saying, “If God will be with me and will keep me on this journey that I take, and will give me food to eat and garments to wear, and I return to my father’s house in safety, then the LORD will be my God. “This stone, which I have set up as a pillar, will be God’s house, and of all that You give me I will surely give a tenth to You.”

It is important for us to note a few characteristics about Jacob’s vow:

  1. It was voluntary.
  2. We never read about Jacob giving or vowing a tenth outside of this account.
  3. We have no record of a priest to receive his tithe.
  4. Jacob’s gift is never used as an example for other believers.

Let’s look at each point in detail:

1) Jacob’s vow was voluntary:

Nowhere in scripture do we read that God commanded Jacob to give Him a tenth of his possessions. Jacob made this vow on his own, in response to God’s promise of blessing. God never commanded Jacob, Abraham, or any of the other Patriarchs to give a tenth of their income or possessions.

2) This is the only time in all of scripture that we read about Jacob vowing (or giving) a tenth.

The bible does not show that this was a common or habitual practice for Jacob. We never see any record of or allusion to Jacob giving or vowing to give a tenth of his income or possessions outside of this account.

3) We have no record of a priest to receive his tithe.

Unlike Abram who had the priest Melchizedek to receive his offering, we do not read of Jacob having such an encounter with a priest. In fact, we have no record of how Jacob actually fulfilled his vow.

4) Jacob’s gift is never used as an example for other believers.

Like Abraham, we are never urged to look at this event as an example for our giving. However, there are aspects of this account that we should mimic such as; it was voluntary giving, it was his automatic response after the promise of God’s blessing (Genesis 28:13-15), and he understood that his provision and protection would come from God.


Looking at this account in detail, it is clear that Jacob’s vow in Genesis 28:20-22 has very little in common with the practice of “tithing” found in most modern churches. While Jacob’s vow was completely voluntary, most believers today are taught that God commands them to give 10% of their income to their church. Some go as far to claim that believers are “robbing God” if they do not give the required 10% (a topic we will cover in great detail in our next article)! This teaching cannot be reconciled to the voluntary instances of tithing before the law (both Abraham and Jacob). Also, there are many passages in the New Testament that teach on giving – none of these passages mention paying a tenth (or tithe), nor do they even allude to the “tenths” given by Abraham or Jacob.

As I stated before:

The primary reason why many teach that giving 10% of your gross income is God’s command comes from a basic misunderstanding of what tithing really was. As we examined in our previous articles on this subject, the various “tithes” commanded in the Law of Moses served as taxes to support various functions of the nation – supporting the government officials (Levites), funding the national religious ceremonies and festivals, and providing for the needy (widows, orphans and immigrants).

***The tithes were nothing more than mandatory taxes levied on the citizens of Israel to fund their government.***

The only two mentions of the word tithe (or tenth) before the Law of Moses, were both voluntary gifts that are not connected to what is taught in most churches today.

However, the bible shows that the Israelites gave voluntary, sacrificial, heartfelt offerings to God above their required taxes (the various tithes). I will devote a later article to the subject of voluntary giving in the Old Testament, but you can look at Exodus 25:2 and Exodus 36:3-7 for now.

In our next article we will take a look at the situation in the days of Malachi to get a better understanding of his words.

Do you have any questions on tithing, taxes or giving that you would like to be addressed in this series? Do you have any questions on anything in this article? Feel free to leave a comment below.

A Closer Look at Tithing Before the Law of Moses – Abraham’s Example

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This is the 4th post in our series on biblical giving. So far we have looked at the concept of tithing, and that is where our focus will be for the next two posts. Before we begin let us recap what we have learned from God’s Word thus far. Here are the first three posts – please be sure to read them before moving on with this article:

In looking at the Old Testament regarding tithing, this is what we found:

So, what we see in the Old Testament is that the tithe was the national income tax of Israel. Keep in mind that these were not voluntary gifts to God, but requirements to fund the government of Israel. It has been estimated that the [the average tithe each person paid was] over 25% per year! – Far more than the 10% that we are used to hearing about. This percentage is pretty close to what many around the globe pay in taxes to support their governments.   Those taxes supported the government, national festivals and the needy. As we will see in another article, the people gave voluntary, sacrificial, heartfelt gifts on top of the tithes and offerings listed above (cf Exodus 36:3-7).

Then we took a look into the New Testament and found that:

…The tithe was still in effect and was still a tax to support the nation of Israel. There are no commands in the NT with regard to paying tithes. We also discovered that Christians are never once commanded to pay tithes specifically; but we are commanded, however, to pay taxes to the ruling government.

Since we found that both in the Old Testament and New Testament the Jews were required to pay tithes (or taxes) in order to fund the government, we decided to see if the bible provides instruction to Christians regarding paying taxes.

What we found is that:

God’s word is clear regarding government and the citizens’ obligation to financially support it. As we have seen, in the Old Testament, God commanded the Israelites to pay taxes (called tithes) to support their government. In the New Testament, God commands His people to pay taxes to all ruling authorities regardless of the government’s devotion to God. In both cases, God still desired voluntary, cheerful, sacrificial giving from His people on top of their obligation to pay taxes.

From examining all of the scriptures in the three preceding articles, it is clear that the tithes of Israel functioned to support the nation and government, and DID NOT represent voluntary, sacrificial giving to God.

Since the law commanded the Israelites to pay taxes in “pockets” of ten percent (“tithe” simply means “a tenth”), the next question would be, “What about tithing before the law?”. In fact, we do find in the book of Genesis two instances of someone either paying a tenth, or making a vow to do so.

So, do these two mentions of paying a tenth set an example for the church today? Let’s take a look at the first one.

In Genesis 14:17-20 we find this account:

Then after his return from the defeat of Chedorlaomer and the kings who were with him, the king of Sodom went out to meet him at the valley of Shaveh (that is, the King’s Valley). And Melchizedek king of Salem brought out bread and wine; now he was a priest of God Most High. He blessed him and said, “Blessed be Abram of God Most High, Possessor of heaven and earth; And blessed be God Most High, Who has delivered your enemies into your hand.” He gave him a tenth of all.

Here is a little background on this passage. There were two groups of kings that went into battle against each other: Chedorlaomer, the king of Elam, and his three allies against Bera, the king of Sodom, and his four allies. Abram’s nephew, named Lot was living in Sodom at the time and when Bera and his allies were defeated in battle, Lot was taken prisoner. Once Abram heard about this, he took his men and defeated Chedorlaomer along with his allies and retrieved Lot. Genesis 14:16 tells us that; “He brought back all the goods, and also brought back his relative Lot with his possessions, and also the women, and the people.”

And now that brings us to the point of our discussion for today. After returning from his victory, Abram was met in the Valley by Melchizedek, who was “a priest of God Most High”. Melchizedek proceeds to bless Abram and attributes his victory to God (“Who has delivered your enemies into your hand”). The bible records that, in response to this truth (God giving him victory), Abram “gave him a tenth of all”.

There are a few things that we must realize about Abram’s gift:

  1. Abram only gave a tenth of what he won in battle, not his income.
  2. We have no record of God commanding him to give a tenth.
  3. We never read about Abram (or Abraham) giving a tenth outside of this account.
  4. Abram’s gift is never used as an example for other believers on giving.


Let’s look at each point in detail:

1) Abram did not give a tenth of all of his income or prior possessions:

Abram went to war, gained a victory and brought the spoils of war back with him. He then met Melchizedek in the Valley of Shaveh and gave him a tenth of all. It should be clear from this account that Abram only gave a tenth of what he won in war.

In speaking about the priesthood of Melchizedek, the book of Hebrews confirms this for us:

Hebrews 7:4 reads “Now observe how great this man was to whom Abraham, the patriarch, gave a tenth of the choicest spoils.”

2) We have no record of God commanding Abraham to give a tenth or “tithe”:

We observe many instances in scripture where God spoke to Abraham. Many times he received commands, promises and assurance from God. However, we never find God commanding Abraham to give a tenth. It would seem as though this gift from Abraham was voluntary and NOT mandatory.

3) This is the only time in all of scripture that we read about Abraham giving a tenth:

We read about Abraham building altars and making offerings to God. We even read about his willingness to sacrifice his own son to God. What we never read about, however, is Abraham giving a tenth of his income or possessions outside of this account.

4) Abraham’s gift of “a tenth of the choicest spoils” is never used as an example for other believers to follow in regards to giving:

We are never urged to look at this event as an example for our giving. However, there are aspects of this account that we should mimic such as; it was voluntary giving, it was his automatic response after a blessing, he attributed all of his success to God, and he never gave the possessions a place of importance in his life (as can be seen by his response to the king of Sodom in Genesis 14:21-24).

In summary, I think it is clear from an examination of this account and all relevant scripture that Abram’s gift of a tenth of the spoils of war does not “prove” that God demands 10% of every Christian’s gross income. Abraham’s gift was voluntary, occurred once, was only based on the spoils of war (in which he defended SODOM!), and never given to us as an example of giving.

The primary reason why many teach that giving 10% of your gross income is God’s command comes from a basic misunderstanding of what tithing really was. As we examined in our previous articles on this subject, the various “tithes” commanded in the Law of Moses served as taxes to support various functions of the nation – supporting the government officials (Levites), funding the national religious ceremonies and festivals, and providing for the needy (widows, orphans and immigrants).

***The tithes were nothing more than mandatory taxes levied on the citizens of Israel to fund their government.***

However, the bible shows that the Israelites gave voluntary, sacrificial, heartfelt offerings to God above their required taxes (the various tithes). I will devote a later article to the subject of voluntary giving in the Old Testament, but you can look at Exodus 25:2 and Exodus 36:3-7 for now.

Do you have any questions on tithing, taxes or giving that you would like to be addressed in this series? Do you have any questions on anything in this article? Feel free to leave a comment below.

What Does the New Testament Teach About Tithing?

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This article is part of a larger series on giving. We are starting by examining what the bible teaches about tithing – which is by far the most popular form of giving taught in the church today. Then we will look at voluntary, sacrificial giving and ultimately determine what God’s will truly is for His people.

Recently, we looked at the question, “What does the Old Testament teach about tithing?”. What we learned is that the various tithes that were commanded in the Old Testament (OT), actually served as taxes on the people to fund the government (ruled directly by God) and national activities of Israel. It is important for you to read that article in order to get a clearer picture of what we discuss today.

After reading what the OT really teaches about tithing, the obvious question that would come next is…

What does the New Testament teach about tithing?

To answer this question, let’s first look at Tithing in the Gospels:

In Matthew 23:23 we find these words, “Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cummin, and have neglected the weightier provisions of the law: justice and mercy and faithfulness; but these are the things you should have done without neglecting the others.”

Here we see Jesus condemning the actions of the Pharisees (the largest group of religious leaders in Israel). They focused so hard on keeping the external points of the law, while neglecting “justice and mercy and faithfulness”! So here Jesus isn’t condemning tithing, in fact, he actually commends the fact that the Pharisees were diligent in paying their taxes (“these are things you should have done”)!

In another passage Jesus tells the Parable of the Pharisee and the Tax Collector. Luke 18:9-14 reads:

And He also told this parable to some people who trusted in themselves that they were righteous, and viewed others with contempt: Two men went up into the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood and was praying this to himself: ‘God, I thank You that I am not like other people: swindlers, unjust, adulterers, or even like this tax collector. I fast twice a week; I pay tithes of all that I get. But the tax collector, standing some distance away, was even unwilling to lift up his eyes to heaven, but was beating his breast, saying, ‘God, be merciful to me, the sinner! I tell you, this man went to his house justified rather than the other; for everyone who exalts himself will be humbled, but he who humbles himself will be exalted.

In verse 12 we see that the Pharisee displays a self-righteous attitude by bragging about his works. He fasts twice a week and pays his taxes, and so he felt that he was now acceptable to God. Jesus gives no commentary on the fact that this man tithed, because the focus of this parable was something much deeper than taxes. He was showing us the type of humble, spiritually bankrupt (realizing that we have nothing within ourselves that is good, and nothing with which to please God and meet His standards) attitude that it takes to justified in the sight of God.

So, the only two instances of tithing mentioned in the Gospels were both part of Jesus’ teaching about (or directly condemning) the self-righteous, hypocritical attitudes of the Pharisees. Neither included a command to Christians to tithe as a part of our giving to the church or to God.

Next, let’s see if the rest of the New Testament discusses tithing:

In Hebrews 7:4-9 we find the following:

Now observe how great this man was to whom Abraham, the patriarch, gave a tenth of the choicest spoils. And those indeed of the sons of Levi who receive the priest’s office have commandment in the Law to collect a tenth from the people, that is, from their brethren, although these are descended from Abraham. But the one whose genealogy is not traced from them collected a tenth from Abraham and blessed the one who had the promises. But without any dispute the lesser is blessed by the greater. In this case mortal men receive tithes, but in that case one receives them, of whom it is witnessed that he lives on. And, so to speak, through Abraham even Levi, who received tithes, paid tithes, for he was still in the loins of his father when Melchizedek met him.

Here we see nothing more than a reference to the historical account of Genesis 14:18-20, where Abraham gave a tenth of the spoils of war to Melchizedek. We will talk more about this historical account in greater detail in one of the next few articles in this series (as well as Jacob’s vow). For the purpose of this discussion, it is enough to point out that this passage gives no instruction with regards to giving.

***So, what we find in the New Testament is that the tithe was still in effect and was still a tax to support the nation of Israel. There are no commands in the NT with regard to paying tithes. We also discovered that Christians are never once commanded to pay tithes specifically; but we are commanded, however, to pay taxes to the ruling government.***

We will discuss the Christian’s obligation to pay taxes in our next article.

Ultimately, if we desire to be faithful to God in our giving we need to understand what He really commands from us. Over the next few days we will look at these topics in more detail:

  • Should Christians be Required to Pay Taxes to an Ungodly Government?
  • What about the instances of tithing that pre-date the Law of Moses?
  • A closer look at the situation in Malachi’s day!
  • What does the bible teach about voluntary, heartfelt giving?

Hopefully, at the end of this series we will all have a better understanding on what the bible really teaches about giving for all Christians.

Do you have any questions on tithing, taxes or giving that you would like to be addressed in this series? Do you have any questions on anything in this article? Feel free to leave a comment below.

What Does the Old Testament Teach About Tithing?

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This will be the first installment on a series on giving. I pray that we all will be blessed by what the Word of God’s teaches us about giving. First we need to take a look at a few concepts before taking a deeper look. The first thing we will discuss is tithing.

Because tithing can be a very touchy subject within the church, we’ll approach it in a very biblical and systematic way. We will first take a look at what a “tithe” really is, and then we will examine what the Old Testament actually teaches about the subject.

What is the “tithe”?

The word “tithe” simply means “a tenth” or “tenth part”. It can be a tenth of agricultural produce or income that is offered to God or paid as a tax for the support of a ruling priesthood. Tithing was not just a concept that was only known to the Israelites, in fact many pagans incorporated tithing into their worship.

In our discussion on tithing, we will focus on what God has commanded in the bible.

When was tithing commanded in the bible?

There were actually several tithes that the Israelites were required to pay.

In Leviticus 27:30-32 we read, “Thus all the tithe of the land, of the seed of the land or of the fruit of the tree, is the Lord’s; it is holy to the Lord. If, therefore, a man wishes to redeem part of his tithe, he shall add to it one-fifth of it. For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the LORD.”

In Numbers 18:21-32, regarding the same tithe we read:

To the sons of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they perform, the service of the tent of meeting. The sons of Israel shall not come near the tent of meeting again, or they will bear sin and die. Only the Levites shall perform the service of the tent of meeting, and they shall bear their iniquity; it shall be a perpetual statute throughout your generations, and among the sons of Israel they shall have no inheritance. For the tithe of the sons of Israel, which they offer as an offering to the LORD, I have given to the Levites for an inheritance; therefore I have said concerning them, they shall have no inheritance among the sons of Israel. Then the LORD spoke to Moses, saying, moreover, you shall speak to the Levites and say to them, when you take from the sons of Israel the tithe which I have given you from them for your inheritance, then you shall present an offering from it to the LORD, a tithe of the tithe. Your offering shall be reckoned to you as the grain from the threshing floor or the full produce from the wine vat. So you shall also present an offering to the LORD from your tithes, which you receive from the sons of Israel; and from it you shall give the LORD’S offering to Aaron the priest. Out of all your gifts you shall present every offering due to the LORD, from all the best of them, the sacred part from them. You shall say to them, ‘When you have offered from it the best of it, then the rest shall be reckoned to the Levites as the product of the threshing floor, and as the product of the wine vat. You may eat it anywhere, you and your households, for it is your compensation in return for your service in the tent of meeting. You will bear no sin by reason of it when you have offered the best of it. But you shall not profane the sacred gifts of the sons of Israel, or you will die.

God appointed the Levites to be the priests of Israel. They were to run the temple and lead the nation of Israel in its judicial and governmental functions – since Israel was a theocracy (a nation governed by God). They had no other occupations and did not receive an inheritance of land like the other tribes (cf Leviticus 14:27). Consequently, the tithe that we see in the two passages above served to support the Levites – the same way a portion of our income taxes support our elected officials and civil servants in the United States. This tithe was due every year to support those who ran the government.

We read about another tithe in Deuteronomy 12:10-11, 17-18:

When you cross the Jordan and live in the land which the LORD your God is giving you to inherit, and He gives you rest from all your enemies around you so that you live in security,then it shall come about that the place in which the LORD your God will choose for His name to dwell, there you shall bring all that I command you: your burnt offerings and your sacrifices, your tithes and the contribution of your hand, and all your choice votive offerings which you will vow to the LORD… You are not allowed to eat within your gates the tithe of your grain or new wine or oil, or the firstborn of your herd or flock, or any of your votive offerings which you vow, or your freewill offerings, or the contribution of your hand. But you shall eat them before the LORD your God in the place which the LORD your God will choose, you and your son and daughter, and your male and female servants, and the Levite who is within your gates; and you shall rejoice before the LORD your God in all your undertakings.

We also see the same command reiterated in Deuteronomy 14:22-26:

You shall surely tithe all the produce from what you sow, which comes out of the field every year. You shall eat in the presence of the LORD your God, at the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may learn to fear the LORD your God always. If the distance is so great for you that you are not able to bring the tithe, since the place where the LORD your God chooses to set His name is too far away from you when the LORD your God blesses you, then you shall exchange it for money, and bind the money in your hand and go to the place which the LORD your God chooses. You may spend the money for whatever your heart desires: for oxen, or sheep, or wine, or strong drink, or whatever your heart desires; and there you shall eat in the presence of the LORD your God and rejoice, you and your household.

This second tithe was designed to support all of the national religious festivals that God would later ordain to take place in Jerusalem (“the place in which the Lord your God will choose for His name to dwell”). As John MacArthur states so well, “The second tithe was for the sake of the Jews’ national religious worship, and it also promoted national unity and fellowship” (Whose Money Is It, Anyway?, pp 106-7). This was also an annual offering.

There is a third tithe that is listed in Deuteronomy 14:28-29, “At the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in your town. The Levite, because he has no portion or inheritance among you, and the alien, the orphan and the widow who are in your town, shall come and eat and be satisfied, in order that the LORD your God may bless you in all the work of your hand which you do.”

Again, we find the same command in Deuteronomy 26:12, “When you have finished paying all the tithe of your increase in the third year, the year of tithing, then you shall give it to the Levite, to the stranger, to the orphan and to the widow, that they may eat in your towns and be satisfied.”

This is commonly referred to as the “welfare tithe”. As we can see from the passage, every third and sixth year (of the 7-year sabbatical cycle) they were to bring a tenth of their produce from that year to the town storehouse. This offering went to support those who were not able to provide for themselves; orphans, widows, immigrants and the Levites.

Tithing is definitely something that was commanded in the bible. We weren’t even able to get passed the first five books of the bible without coming across numerous guidelines regarding tithing.

Since there was more than one tithe commanded, how much did each Israelite have to pay?

As we can see, there were actually three “tithes” that the nation of Israel was commanded to give.

  1. To support the religious and governmental leaders (Levites) – 10% each year.
  2. To support the national religious feasts and festivals held annually in Jerusalem – 10% each year.
  3. To support those who were unable to provide for themselves (widows, orphans, immigrants, etc) – 10% every 3rd and 6th year (in the 7-year cycle).

This averages out to about 23.33% in taxes or “tithes” each year!

There were also other taxes commanded in the Old Testament. In Leviticus 19:9-10 we read, “Now when you reap the harvest of your land, you shall not reap to the very corners of your field, nor shall you gather the gleanings of your harvest. Nor shall you glean your vineyard, nor shall you gather the fallen fruit of your vineyard; you shall leave them for the needy and for the stranger. I am the LORD your God.”

This has been referred to as a profit-sharing tax. Here the Israelites were commanded to not harvest their field up to the very corners, nor to pick up fruit that had fallen, but to leave it for immigrants and others in need (we can see this is practice in Ruth 2:8-23).

Exodus 23:10-11 gives us another command that God gave regarding harvesting; “You shall sow your land for six years and gather in its yield, but on the seventh year you shall let it rest and lie fallow, so that the needy of your people may eat; and whatever they leave the beast of the field may eat. You are to do the same with your vineyard and your olive grove.”

God commanded that every seventh year the people had to allow their fields to rest. This was so the needy could gather whatever was left, and seemed to serve as a benefit to the soil as well. The implication of this command was that the people were not able to earn any money through farming crops nor were they able to harvest for their own sustenance. This meant that they had to be careful to store up what they needed in the previous year(s).

Every male over the age of 20 was required to pay a temple tax as commanded in Exodus 30:13-14, “This is what everyone who is numbered shall give: half a shekel according to the shekel of the sanctuary (the shekel is twenty gerahs), half a shekel as a contribution to the Lord. Everyone who is numbered, from twenty years old and over, shall give the contribution to the Lord.” (cf Matthew 17:24)

It has been estimated that these last few taxes bring the average to over 25% per year! – far more than the 10% that we are used to hearing about. This percentage is pretty close to what many around the globe pay in taxes to support their governments. Keep in mind that these were not voluntary gifts to God, but requirements to fund the government of Israel. The confusion is usually made because Israel was a theocracy (again this simply means that God was their ruler and they had no earthly king) and the priests served as the government officials.

***So, what we see in the Old Testament is that the tithe was the national income tax of Israel. Those taxes supported the government, national festivals and the needy. As we will see in another article, the people gave voluntary, sacrificial, heartfelt gifts on top of the tithes and offerings listed above (cf Exodus 36:3-7).***

 

Ultimately, if we desire to be faithful to God in our giving we need to understand what He really commands from us. Over the next few days we will look at these topics in more detail:

  • What does the New Testament teach about tithing?
  • What about the instances of tithing that pre-date the Law of Moses?
  • A closer look at the situation in Malachi’s day!
  • What does the bible teach about voluntary, heartfelt giving?

Hopefully, at the end of this series we will all have a better understanding on what the bible really teaches about giving for all Christians.

Do you have any questions on tithing or giving that you would like to be addressed in this series? Do you have any questions on anything in this article? Feel free to leave a comment below.