A BIBLICAL BASIS FOR STOREHOUSE TITHING
James T. Sewell, Ph. D.
Tithing Before The Law
Many Christians are astonished to learn the tithe existed before the Mosaic Law. Abram (Abraham), the Father of the Jewish race, paid tithes generations before the Law. His grandson, Jacob, did not question the tithe, “… all that thou shalt give me I will surely give the tenth unto thee” (Genesis 28:22).
But who received the tithe in the days before the Law? The Bible gives the example of Abraham giving tithes to Melchizedek, the king of Salem and priest of the most high God (Genesis 14:18). “And he gave him tithe of all: (Genesis 14:20).
Melchizedek was a Gentile. Though the picture of Melchizedek is not complete it is apparent that God raised him up as His witness and representative to the people of that day. Balaam, (Numbers 22-24) though he sinned, (Deuteronomy 23:4; Revelation 2:14; Joshua 13:22) was also one, who like Melchizedek, was likewise raised up and received special revelation from God.
Tithing During The Law
The Bible is quite clear that the Tabernacle, and later the Temple, was the recipient of the tithe during the Mosaic Law. The most well known passage of the scripture showing this is to be found in Malachi 3:10, “Bring ye all the tithes into the storehouse …” This storehouse refers to the Temple.
It would be interesting to note that the prophets in the Old Testament never received, or claimed the right to receive the tithe, though from time to time special gifts were given to them by individuals (example, II Kings 4:8-10).
Tithing During The Church Age
There is disagreement between godly, sincere Christians as to who can receive the tithe in this the Church Age, the Age of Grace. Some say the tithe should only go the local church; others, with equal honesty, believe it can go to any Christian organization as a Christian college or radio evangelist.
First of all, there is no definite, clear-cut teaching concerning the recipient of the tithe in the New Testament. Some would say that the tithe was destroyed as a part of legalism but Jesus said, “Think not that I am come to destroy the Law, or the prophets: I am not come to destroy, but to fulfil” (Matthew 5:17). Also, the tithe was before the Law and did not originate with the Law.
Tithing is not clearly discussed in the New Testament, but this is no sign it was not practiced. For example, the doctrine to the Virgin Birth cannot be found in Paul’s Epistles. The only hint of the Virgin Birth in Paul’s writings would be Galatians 4:4, ” … made of a woman”. Now this does not mean that Paul did not believe in the Virgin Birth of our Lord. Paul wrote every one of his epistles, with the exception of Romans, to correct error in the local church. It seems quite clear the doctrine of the Virgin Birth was undisputed in the church. He therefore had no need to write on that topic.
In like manner, it appears there was no question concerning the tithe so there was no need to discuss it. If there had been disagreement, I Corinthians 16 would have been an ideal place to mention it. But there was a problem concerning special offerings. “Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let everyone of you lay by him in store, as God hath prospered him, that there be no gatherings when I come” (I Corinthians 16:1-2).
Interesting enough Paul’s request for an offering was sent to the churches (I Corinthians 16:1), not individuals. A New Testament principle on giving may be found here stating that Christians should give through their local church. The offerings given to the saints, i.e. the church, at Jerusalem (note Acts 11:29-30, sent to elders denoting the church organization) was given by individuals through their local church. In the New Testament no account is ever recorded of an individual giving an offering to an institution (as the church at Jerusalem) except through his local church. Such giving is recorded in Paul’s epistles. He accredits these gifts (never tithes) to that local church (example Philippians 4:18).
The Bible never teaches the individual is to send his/her tithes and offerings to the storehouse. Rather he/she is to bring them. This indicates tithes and offerings are to be given to a local storehouse and in the New Testament this is the local church.
The clear teaching of I Corinthians 16 is every Christian is obligated to give according as how God as prospered him/her. The Greek of this passage indicates while he/she is laying up in store (his tithe) to also consider an offering for the specific need i.e., the saints in Jerusalem. “Not because I desire a gift: but I desire fruit that may abound to your account.” Philippians 4:17
Upon the first day of the week (Sunday, when the churches meet) let every one of you lay be him in store. The proper “storage” is the local church. Paul’s request for the offering went to the local churches (I Corinthians 16:1). On the first day of the week the churches were gathering this special offering along with the regular giving.
The people to whom Paul ministered spoke Greek. The Old Testament translation that they used was the Septuagint. The New Testament was, for the most part, written in Greek. The Greek word (thesaurizon), used for the act of storing in I Corinthians 16:2, is related to the Greek word (thesaurous) in Malachi 3:10 which is translated storehouse.
Summary
It is apparent that before the Law the “storehouse” or receptacle for the tithe was those who God specially raised up; during the Law the “storehouse” was the Temple; and after the Law the “storehouse” is the local church (I Corinthians 16:2).
This is not the Roman Catholic concept of the Church. This is not denominationalism. This is not selfishness on the part of local churches. This is the New Testament principle concerning the local church.
Who has the authority to ordain? Not the radio minister, the college or even other organizations. The local church has this authority.
Who has the authority to baptize? The local church.
Who has the authority to administer the Lord’s Supper (Communion)? The local church.
The tithe is the Lord’s (Leviticus 27:30), Christ loved the church and gave Himself for it (Ephesians 5:25), and the agency God has set up to receive the tithe is the local church.
Some proponents of giving the tithe outside of the local church will try to argue from past experience that God has blessed tithing to their organization. The truth of the matter is really that God has blessed their good intent in spite of the fact that they circumvented His local church. Biblical examples can be given of people who God blessed in spite of their short comings.
There are many good Christian ministries that operate outside the auspices of the local church. Yet if their ministry does not compliment the ministry of the local church then they are good works apart from God’s best work, the local church. And after they cease to operate, the local church will still be operating because “the gates of hell shall not prevail against it” (Matthew 17:18). This promise does not apply to these other ministries.
Most of these ministries deserve the honest and sincere prayers of intelligent Christians. And there is nothing wrong with supporting these ministries, but the tithe is the Lord’s through His institution the local church.
The Bible And The Tithe 