The Covenant with Israel

Leviticus 27 is not the first place the word "tithe" is mentioned. But since the chapter is concerned with the redemption of offerings, vows, and things sanctified to God, tithing is mentioned in passing. A much more detailed account is given in Number 18. Tithing laws were given in detail only after God entered into a covenant relationship with Israel. Not until after the Exodus did this agreement take place. God instructed, "Now therefore, if ye will obey my voice indeed, and keep my covenant, then ye shall be a peculiar treasure unto me above all people: for all the earth is mine" (Ex. 19:5). A part of this agreement had to do with returning to God a portion of that which they received. God created the entire universe. All that is in the universe and on the earth belongs to Him (Job 41:11, Ps. 24:1, 1 Cor. 10:26, 28). He is the possessor of heaven and earth (Gen. 14:19, 22). But, God is not interested in amassing physical treasure; He desires spiritual treasure—men whose hearts and minds are dedicated to Him and who desire to help their fellow man.

At least five of the Ten Commandments are concerned with how we handle what God has given us. The first two commandments forbid idolatry. The Apostle Paul tells us covetousness is idolatry (Col. 3:5). Yet, the desire for material possessions, and the selfish grasping of physical things, is a major stumbling block for those who do not, or cannot, find it in their hearts to return to God a portion of His goodness. The eighth commandment forbids theft. God says that to refuse Him the portion He requires is theft (Mal. 3:8). The fifth commandments tells us to honor our parents. God is our spiritual father. Do we honor Him according to the Bible instruction: "Honour the LORD with thy substance, and with the firstfruits of all thine increase" (Prov. 3:9)? Malachi instructs: "A son honoureth his father, and a servant his master: if then I be a father, where is mine honour?. . . (Mal. 1:6). The people of Israel refused to honor God by tithes and offerings. The tenth commandment forbids coveting. To withhold tithes from God is an act of covetousness. It is the selfish use of things God has designated as holy.

Next: Why God Requires the Tithe

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