Tithing — Never from Wages
The practice of requiring church members to give ten percent of their wages to the church is presented as the biblical command to tithe. Under Rule 1 the tithe in the biblical text is from agricultural increase — from what the land produces above what was planted. There is not one verse in the Bible that commands tithing from wages.
What the Text Says Tithe Comes From
> Leviticus 27:30 — And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD ‘s: it is holy unto the LORD.
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> Leviticus 27:32 — And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.
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> Deuteronomy 14:22 — Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.
The tithe is from the increase of the land — the seed, the fruit, the produce, the livestock. What the land produces above what was planted. God ‘s increase on God ‘s gift of the land. Labour is a different category. Labour is an exchange — time and skill for money. A straight swap of equal value. No increase occurs. The exchange produces nothing above what was put in. There is no increase to tithe from a wage.
Malachi 3 — The Passage Used Against Wage Earners
> Malachi 3:8-10 — Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Bring ye all the tithes into the storehouse, that there may be meat in mine house.
This is the verse used most frequently to command tithing of wages. Under Rule 1 it must be read in context. Malachi 2:1 establishes who the passage is addressed to: O priests, this commandment is for you. The accusation is directed at the Levites, not at the general population. The Levites were robbing God by not distributing the tithe for its intended purpose — feeding the stranger, the fatherless, and the widow — as Deuteronomy 26:12 commands. The priests were keeping the tithe for themselves rather than distributing it to the poor as commanded.
The same chapter, Malachi 3:5, condemns those who oppress the hireling in his wages. The very chapter used to extract wages from struggling people also explicitly condemns the exploitation of wage earners. The pastor who tells a family that they must give ten percent of their wages or rob God should read the verse five verses before the one they are quoting.
The Priesthood Changed — The Tithe Law Changed
> Hebrews 7:12 — For the priesthood being changed, of necessity there is made a change also of the law.
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> Hebrews 7:18 — For there is verily a disannulling of the commandment going before for the weakness and unprofitableness thereof.
The Levitical tithing obligation was annulled when the Levitical priesthood was superseded by the Melchizedek priesthood of Jesus. The law governing the Levitical tithe changed when the priesthood changed. The New Testament standard for giving is freewill generosity according to what the heart decides — 2 Corinthians 9:7: every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver. Not ten percent under obligation. Cheerful, free, decided by the giver.