Summary: There is a difference between tithing under the Mosaic Covenant and tithing under the New Covenant of Grace.

Paying Tithes to Jesus, our High Priest

Stewardship Series #3

Bible Text:

In the one case, the tenth is collected by men who die; but in the other case, by him who is declared to be living. Hebrews 7:8.

Many Christians practice the giving of tithes as a vital part of their stewardship of money. In this message we will look at the significance the New Testament gives to tithing and how it is different than tithing under the Mosaic Covenant.

The Book of Hebrews sets the tithe in a context that is quite different than the understanding that many in Bible times had and many still have today. Our text describes two distinct systems under which tithes were given and received. To understand these two systems and their impact on Christians, it is important that we look at the scriptural context.

Melchizedek – A new Order of Priesthood

The following are some pertinent passages from the Book of Hebrews chapters 5, 6 and 7.

And he says in another place, "You are a priest forever, in the order of Melchizedek." Hebrews 5:6

(The “other place” referred to here is Psalms 110, which contained this messianic prophecy about the coming of Christ.)

During the days of Jesus’ life on earth, he offered up prayers and petitions with loud cries and tears to the one who could save him from death, and he was heard because of his reverent submission. Although he was a son, he learned obedience from what he suffered and, once made perfect, he became the source of eternal salvation for all who obey him and was designated by God to be high priest in the order of Melchizedek. Hebrews 5:7-9

We have this hope as an anchor for the soul, firm and secure. It enters the inner sanctuary behind the curtain, where Jesus, who went before us, has entered on our behalf. He has become a high priest forever, in the order of Melchizedek. Hebrews 6:19-20

This Melchizedek was king of Salem and priest of God Most High. He met Abraham returning from the defeat of the kings and blessed him, and Abraham gave him a tenth of everything. First, his name means "king of righteousness"; then also, "king of Salem" means "king of peace." Without father or mother, without genealogy, without beginning of days or end of life, like the Son of God he remains a priest forever. Just think how great he was: Even the patriarch Abraham gave him a tenth of the plunder! Now the law requires the descendants of Levi who become priests to collect a tenth from the people--that is, their brothers--even though their brothers are descended from Abraham. This man, however, did not trace his descent from Levi, yet he collected a tenth from Abraham and blessed him who had the promises. And without doubt the lesser person is blessed by the greater. In the one case, the tenth is collected by men who die; but in the other case, by him who is declared to be living. One might even say that Levi, who collects the tenth, paid the tenth through Abraham, because when Melchizedek met Abraham, Levi was still in the body of his ancestor. If perfection could have been attained through the Leviticus priesthood (for on the basis of it the law was given to the people), why was there still need for another priest to come--one in the order of Melchizedek, not in the order of Aaron? For when there is a change of the priesthood, there must also be a change of the law. He of whom these things are said belonged to a different tribe, and no one from that tribe has ever served at the altar. For it is clear that our Lord descended from Judah, and in regard to that tribe Moses said nothing about priests. And what we have said is even more clear if another priest like Melchizedek appears, one who has become a priest not on the basis of a regulation as to his ancestry but on the basis of the power of an indestructible life. For it is declared: "You are a priest forever, in the order of Melchizedek." The former regulation is set aside because it was weak and useless (for the law made nothing perfect), and a better hope is introduced, by which we draw near to God. And it was not without an oath! Others became priests without any oath, but he became a priest with an oath when God said to him: "The Lord has sworn and will not change his mind: ’You are a priest forever.’ " Because of this oath, Jesus has become the guarantee of a better covenant. Now there have been many of those priests, since death prevented them from continuing in office; but because Jesus lives forever, he has a permanent priesthood. Therefore he is able to save completely those who come to God through him, because he always lives to intercede for them. Such a high priest meets our need--one who is holy, blameless, pure, set apart from sinners, exalted above the heavens. Unlike the other high priests, he does not need to offer sacrifices day after day, first for his own sins, and then for the sins of the people. He sacrificed for their sins once for all when he offered himself. For the law appoints as high priests men who are weak; but the oath, which came after the law, appointed the Son, who has been made perfect forever. Hebrews 7

Melchizedeck

We are introduced to the person named Melchizedeck in Genesis chapter 14. (See message #2 in this series titled, “The First Recorded Tithe”.) Abraham paid tithes to this king/priest as an acknowledgement of divine help in winning a great military battle against humanly insurmountable odds.

The giving and receiving of tithes is therefore something that was introduced over 400 years before the Mosaic Law. Therefore, tithing transcends the law. Tithing was not “only” in the Law it was “also” in the Law. It is important to make this distinction in order to understand that the practice of tithing is also a part of New Testament worship.

Apart from the prophecy in Psalms 110, the name Melchizedeck does not appear again until we see it in the Book of Hebrews. In this book Jesus is declared to be a priest of the order of Melchizedeck and as such he replaced the Old Testament order of priests.

Some believe that the Melchizedeck of Genesis 14 was an Old Testament appearance of Jesus Christ since he did not have beginning of days or end of life. The Bible isn’t entirely clear about this. The important thing to know is that the Melchizedeck order of priesthood is very special, one that is eternal, is supremely effective, and Jesus is a priest of this order.

Old Ideas and Practices Die Hard

The Books of Romans, Galatians and Hebrews were addressed primarily to Jews who had become Christians. Though they rejoiced in their new salvation, it was hard for them to let go of the idea that the former covenant of the Law had given way to the new covenant of grace in Christ. This was more than an ideological or intellectual struggle. Some taught that the Old Testament practices of law and worship as instituted under the Mosaic covenant, must still be adhered to by the church. Ideas such as circumcising Gentile believers were taught and practiced. This in effect made the observance of Old Testament Jewish rites a pre-condition to becoming a Christian and receiving the grace of God. Those who taught these doctrines were called Judaizers. The force with which the Bible condemned them is demonstrated in the following text:

I am astonished that you are so quickly deserting the one who called you by the grace of Christ and are turning to a different gospel-- which is really no gospel at all. Evidently some people are throwing you into confusion and are trying to pervert the gospel of Christ. But even if we or an angel from heaven should preach a gospel other than the one we preached to you, let him be eternally condemned! As we have already said, so now I say again: If anybody is preaching to you a gospel other than what you accepted, let him be eternally condemned! Galatians 1:6-9

It is hard to let go of old beliefs and old ways and replace them with those that are fresh and new. Human tendency is to unite the old with the new, not replace the old with the new. However, there are times in our lives when we must let go of the past in order to embrace the present. On some matters, such as sinful practices, we need to take it a step farther to the point where we renounce the past. Just as it was difficult for Jewish worshipers to leave practices they greatly valued, it is often difficult today for people to let go of values, beliefs or things that keep them from Christ. This is why books like the Book of Hebrews were written. They demonstrate that it is both necessary and abundantly worth while to embrace Christ and the new covenant he offers.

The main theme of the Book of Hebrews is the preeminence of Jesus Christ. The book declares him to be supreme in both his person and his function. As a superior person he is therefore a superior priest. As a superiour priest, he therefore mediated a better covenant. .

The full effects these truths are designed to have on us are difficult to comprehend. It is not easy to accept that nothing is demanded of us for payment for our sins. It takes a real step of faith to believe that we have unhindered access to God and to the benefits of the new covenant, solely on the merits of Christ. However, it is true. Through his death Jesus Christ atoned for all our sins and now we can freely function in the power of his endless life, all on the basis of grace. This is the magnificent truth of the gospel! And, it is new and different from anything mankind has ever experienced.

The Practice of the Tithe under the New Covenant

As the following verses demonstrate, the word “better” is a key word in understanding the Book of Hebrews.

Because of this oath, Jesus has become the guarantee of a better covenant. 7:22

But the ministry Jesus has received is as superior to theirs as the covenant of which he is mediator is superior to the old one, and it is founded on better promises. 8:6

It was necessary, then, for the copies of the heavenly things to be purified with these sacrifices, but the heavenly things themselves with better sacrifices than these. 9:22

The Jews practiced tithing under the law. As chapter 7 points out, priests from the tribe of Levi collected tithes from God’s people. People were required by the Mosaic Law to tithe not only as a part of worship but also as a form of taxation by which certain societal needs were funded.

The Book of Hebrews teaches us that under the new covenant we do not tithe as a matter of law. Instead, we tithe as a matter of worship to Christ. Notice our main text again.

In the one case, the tenth is collected by men who die; but in the other case, by him who is declared to be living. Hebrews 7:8.

This gives a whole new meaning to the tithe. It is quite possible to pay tithes out of fear of breaking God’s laws and being judged for doing so. To do so is to understand the tithe as being a matter of law only. This is legalistic and confining and it is not what the New Testament teaches. The New Testament teaches that the one who receives tithes today is Christ, who is a new order of priest, a priest forever after the order of Melchizedeck.

When you bring your tithes to the church you are doing something much more than helping the church meet its budget. God designed the church to be the manifestation of his kingdom on earth. Christ is the head of the church. When you bring your tithes to the church you are not merely giving them to the pastor, the Board, or to a denomination. The church is the Body of Christ, an institution born of God, not of man. Through the church, we tithe to Christ.

What a wonderful act of worship! What a wonderful, divinely appointed way to acknowledge that Jesus is Lord of our material world! Tithing is a beautiful ordinance borne in the grace of God!

In the Book of 2 Corinthians, Paul gave instructions to the church regarding an offering he was receiving for the purpose of helping churches in Macedonia that were in need. Paul exhorted them to give generously. He said:

But as you abound in everything--in faith, in speech, in knowledge, in all diligence, and in your love for us--see that you abound in this grace also. 2 Corinthians 8:7

Believers and non-believers alike often show generosity when it comes to giving. People give to many charitable causes solely on the basis of compassion for those who are in need. In declaring the giving of money to be a work of grace, Paul defines the Christian premise for giving to be something much more than responding to a need. He made it a part of the covenant of grace. In the instance we read about in the Book of 2 Corinthians, Paul was talking about the collecting of an offering and not the collection of tithes. Since everything we as New Testament believers do is based on the better covenant mediated for us by Jesus our Lord, the act of giving, whether it be of tithes or offerings, springs from the well of grace.

If you are having a struggle giving tithes and offerings it is perfectly right for you to ask our Lord for his grace in this area of your life. Paul set forth the basis for making such a request when he said:

For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sakes he became poor, so that you through his poverty might become rich.

1 Corinthians 8:9.

Our text in Hebrews teaches us that under the Old Covenant it was both necessary and good to pay tithes. Even though the Old Covenant was unable to make a person righteous, God, nevertheless, promised to bless those who tithed. Now that we have a new covenant in Christ we have greater promises and greater blessings. Therefore, the blessing of giving in the covenant of grace to Jesus who is the giver of grace, brings measureless blessings to the one who gives.

Therefore, let us worship the Lord with our tithes and offerings!

Amen!