Hope of Israel Ministries (Ecclesia of YEHOVAH):

Questions and Answers Regarding Tithing

by HOIM Staff

Q1. Is the tithe only figured on agricultural products?

A. It is taught by some that the tithe applies only to agricultural products. Adherents of this doctrine site numerous scriptures in which YEHOVAH God addresses the issue of tithing and mentions only agricultural products. For example, in the book of Leviticus, Moses writes:

"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" (Leviticus 27:30).

"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" (Leviticus 27:32).

By only considering verses like these, some have concluded that the tithe is required on only what grows from the ground or on livestock. However, the Scriptures reveal that tithing applies to all our increase, whether it comes from agricultural products, manufactured goods or wages earned.

Consider the patriarch, Abraham, who paid tithes on the spoils of war. Abraham came out to meet the priest, Melchizedek, and he gave him “tithes of all” (Genesis 14:20). What were those tithes comprised of? Were they only agricultural products? The author of Hebrews explains:

"For this Melchisedec, king of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him; To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace; Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abideth a priest continually. Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils" (Hebrews 7:1-4).

Abraham gave Melchizedek a tenth of the spoils of war. These goods were likely swords, clothing, money, gold, silver and brass. The likelihood is that there were few if any agricultural products in these spoils.

Other New Testament scriptures also indicate that the tithe is not limited to agricultural products. The Messiah spoke a parable of two men, a Publican who was justified before YEHOVAH God, and a Pharisee, who because of his pride, was not. The Messiah relates the words of the proud Pharisee bragging in his prayer of gratitude. He says:

"I fast twice in the week, I give tithes of all that I possess" (Luke 18:12).

Notice that the Pharisee tithed on everything -- all his possessions -- not just on agricultural products. Perhaps more important is the fact that this Pharisee never really existed. He was created by the Messiah for the purpose of telling the story. The Messiah described an imaginary Pharisee who was doing righteous things -- fasting and tithing -- but whose motivation for doing them was all wrong. Clearly, in the mind of the Messiah, tithing applies to all that we possess. The Proverbs also verify this principle:

"My son, forget not My law; but let thine heart keep My commandments: For length of days, and long life, and peace, shall they add to thee. Let not mercy and truth forsake thee: bind them about thy neck; write them upon the table of thine heart: So shalt thou find favour and good understanding in the sight of God and man. Trust in the LORD with all thine heart; and lean not unto thine own understanding. In all thy ways acknowledge Him, and He shall direct thy paths. Be not wise in thine own eyes: fear the LORD, and depart from evil. It shall be health to thy navel, and marrow to thy bones. Honour the LORD with thy substance, and with the firstfruits of all thine increase" (Proverbs 3:1-9).

These verses are a powerful reminder to remember YEHOVAH’s law, and not to lean to our own understanding. In this statement, we are commanded to honor YEHOVAH God with our “substance.” This word “substance” is vital to our understanding. It is translated from the Hebrew word “hon” which means our “wealth” or plainly, our money. Notice an example of this word used by the Psalmist:

"Wealth and riches shall be in His house: and His righteousness endureth for ever" (Psalm 112:3).

The word “wealth” is the exact same Hebrew word “hon” that is translated “substance” in Proverbs 3:9. By the use of this word, YEHOVAH God is clearly telling us that we are to tithe on all our wealth, not just the increase derived from agricultural products. YEHOVAH God intended His people to tithe on all their increase, no matter what it consisted of. Therefore, we are to tithe on the money we earn.

The reason that YEHOVAH God primarily speaks of agricultural products when discussing the practice of tithing should be obvious. The economy of ancient Israel was predominately agricultural. The people traded with one another using their agricultural goods. They had no paper currency at that time, and therefore they even paid wages to their employees in agricultural products instead of paper or metal currency as we do today.

In this context, consider the story of Jacob. He promised that he would tithe on all that YEHOVAH God gave him, saying:

"…of all that thou shalt give me I will surely give the tenth unto thee" (Genesis 28:22).

Jacob understood that he was to give YEHOVAH God a tenth of all. In this context, it is important to realize that at this time, Jacob had no land of his own. Therefore, his comments must be understood to mean that he expected to work for someone and tithe on the wages received for his labor. He came to work for Laban, who changed his wages ten times (Genesis 38:7).

Jacob honored his promise to tithe on these wages, and was greatly blessed for it. In his day, people traded agricultural products for the things they needed, and these products functioned as money. Therefore, Jacob’s wages were sheep.

In today’s society, we are paid in pieces of paper that have a number printed on them displaying their relative value. It must be understood, however, that there is no difference between being paid in sheep or our modern man-made currency that can be used to buy sheep. We, like Jacob, are to tithe on our wages no matter what the wage is comprised of.

The argument that we are not to pay tithes on money, or on other products we produce, is false. The truth is that all we earn comes from YEHOVAH’s earth. All our increase ultimately comes from the Almighty, and we are to give Him the tenth.

Consider what would occur if YEHOVAH God only required farmers and ranchers to tithe. Such a policy would give an economic advantage to those who manufactured or worked for wages. Soon, few would take up farming or ranching, and the nation’s economy would eventually fail. Further, if such a policy were true, only ranchers and farmers would tithe, and only they could ever attend YEHOVAH's feasts. Tithing only on agricultural products is not validated in Scripture, and would be unworkable in real life.

Q2. Is the tithe calculated on the gross or net?

A. Some churches insist that their members tithe on their gross income, before taxes. They teach that we are to give YEHOVAH God what is His first, before we give the civil government the portion belonging to them. On the surface this teaching might have an appearance of righteousness, but is it really what YEHOVAH God wants us to do? When the Almighty states that we are to tithe on our increase, does He consider a person's gross income as their increase?

In a commercial enterprise this question is easily understood. Corporations realize that the increase is their profit after business expenses. Before they can count how much they have earned, they must first pay fixed and variable expenses such as insurance, rent, taxes, depreciation on equipment, interest paid on loans, building maintenance, office expense, salaries, government fees, and various taxes. Such costs for doing business have risen to the point, where in our modern world, companies are considered successful if they earn enough to even net a ten percent gain. This means that a business owner must gross receipts of $250,000 in order to take home a mere $25,000.

If the business owner had to pay tithes on the gross, he would be required to pay $25,000 first tithe and save a similar amount for second tithe. Consequently, he would be left with nothing to live on and be $25,000 in the red. Therefore, it is clear that a business owner must pay tithes on the net and not the gross.

In a like manner employees working for others have a cost for the privilege of working in the country they live in -- taxes! In America the average tax paid by the middle class is somewhere near 20%. In other countries it can be far more. For example, in Denmark, it can attain heights of 63% for large income earners, and in Belgium it can reach nearly 60%.

Consider a person earning $50,000 per year in Belgium, and paying tithes of $5,000 for first tithe, and another $5,000 for the festival tithe. Including taxes, such an individual would pay $41,500.00 in tithes and taxes. Out of all the money they earned, they would be left with only $8,500 to live on. It becomes absolutely preposterous to consider, and impossible to perform.

A solution some have resorted to is to provide a tithe structured according to the country in which church members live. Those residing in socialistic countries with 50-60 % tax brackets were to tithe on the net. In America and other countries with lower tax rates, members were to tithe on the gross. While this system seems fairer to those living in countries with high tax rates, it does not follow YEHOVAH God's law which states:

"Ye shall have one manner of law, as well for the stranger, as for one of your own country: for I am the LORD your God" (Leviticus 24:22).

YEHOVAH’s law should not be changed to apply to one group of people differently than to others. The principle found in the verse above shows that YEHOVAH's law is to apply to those in the Church wherever they live. There should be one law for all. Therefore, if those who live in Denmark should tithe on the net -- their increase -- then we also in other countries should tithe on our net.

The tax laws that apply to our income are a cost that we incur as a result of doing business in our country. This means that, like the business owner, we can deduct these costs. When it comes to other taxes that apply to purchases we make, like sales taxes, a distinction must be made however. A business owner who was required to pay sales tax on items needed to run the business could deduct them. Taxes on personal spending have nothing to do with the increase of an individual's personal income, however. They are not deductible when a person spends the increase they have made.

Q3. What about inheritance, pensions, unemployment, social security and gifts?

A. YEHOVAH God does not require that a tithe be paid on everything we receive. Instead, the Almighty mandates that a tithe be paid on what is produced through each individual’s labor. Gifts, inheritances, unemployment payments, pensions and some disability benefits that are an award do not qualify as increase derived from our labor and are not subject to the tithe.

On the other hand, some pension plans require investing a portion of the money that is earned as a salary each year. In such cases where this money is neither taxed or tithed on before receiving it at retirement, the pension may be considered as an increase, and, like any other investment, is subject to the laws of tithing.

Q4. Is there a tithe of a tithe?

A. The Scriptures speak of a “tithe of a tithe” when addressing the priests. This was a reference to the fact that the priests, who received the tithe by the law, were also subject to the law. They, too, were required to tithe. YEHOVAH God states:

"Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe" (Numbers 18:26).

The Levites received the tithe, but they were required to give a tenth of what they received to the High Priest. The High priest was to be a son of Aaron, and as Nehemiah explains:

"Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe" (Nehemiah 10:38).

The tithe of a tithe went to the High Priest in the time of the Old Covenant. Today, there is no physical High Priest, and therefore, no need to administer this tithe today.

Some of the churches that keep YEHOVAH’s Festivals at various "feast sites" have instituted a policy of requesting a tithe of their members’ personal festival funds in order to help them pay their expenses incurred in conducting the feasts. Hope of Israel Ministries does not believe that this should be the case. The tithe of a tithe came out of that which was received by the priests from the peoples’ first tithe. It did not come from the festival funds saved by those who attended the feasts.

YEHOVAH God does not command the people to give additional money for feast costs. In addition, the offerings that were commanded to be taken up at the feasts were not to be used for priestly salaries in the Old Covenant, and it is our view that they should not to be used for paying ministerial salaries today. The offerings given by YEHOVAH’s people Israel at the feasts were dedicated to the specific purpose of celebrating the feast.

Since today we keep the feasts in our home locales, and do not travel to a feast site, Hope of Israel Ministries is bound by the Scriptures to use any monetary offerings it may receive during the Feast strictly for the celebration of YEHOVAH’s Holy Days. It is our judgment that by following this principle in the Bible, there is no need for giving an extra tithe, over and above the three offerings given during the festival seasons.

Q5. Is borrowing from our second tithe okay?

A. The Scriptures also speak of an option of redeeming our tithe. Does this mean that we can use money from the tithe we have saved for emergencies or investment purposes, and pay it back at a later date? The Scriptures state:

"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. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof" (Leviticus 27:30-31).

This verse does not give us permission to borrow from our tithe. We are not to use this money for any other purpose than keeping YEHOVAH’s feasts. The above verse was a provision that YEHOVAH God made for farmers. If a person believed that a crop, or the seed of a crop was of value for future use, YEHOVAH God permitted them to purchase it back at 120 percent of its value.

When it came to livestock, however, there was to be no substitute made for the animal that was to be tithed. The herd or flock was to pass under a rod, and every tenth one was marked. Any change in which animal was to be given to the Eternal was prohibited. For example, selecting inferior animals was absolutely forbidden (Leviticus 27:33).

Q6. Is the third tithe in force today?

A. The third tithe was paid the third year and sixth year, then there was a sabbatical year that served as a year of release in which no crops were sown and no tithes were paid. The third tithe was saved by the individual, and distributed to the poor and the Levite living within the local community. It was not paid to the Levites as a part of their salary as the first tithe was, and it was not associated with the Temple or its services. In this sense, it was what the Israelites called a poor tax -- its purpose more a civil function than religious.

This tithe was created by YEHOVAH God to apply to national Israel -- citizens of a theocratic government. Those who paid this tithe lived under the law and government of YEHOVAH God. The entire nation participated in this system, and the tithe functioned as a safeguard for the poor and under-privileged in the land.

Today, YEHOVAH's Christian-Israelite people live in many countries around the world. In this modern age, there are many who live in nations who provide for their poor through a tax system. In such cases, the local governments administer their own social security and welfare system. For example, the U.S. taxes its citizens approximately twelve percent each year for this purpose.

In such cases where the principle of the third tithe is administered by the social security or welfare systems of the civil government, the YEHOVAH's Church has made a judgment that the individual in such systems is not obligated to pay an additional ten percent each third year.

At first, some might question the thought of the civil government administering YEHOVAH’s third tithe for the poor. However, after considering YEHOVAH’s intention, it makes perfect sense for us who live in different nations all around the earth.

Consider YEHOVAH God’s intent. The third tithe was designed for the purpose of supporting the poor in society. It was always a civil function. While the first two tithes were dedicated to religious purposes, the third tithe was actually for a secular purpose -- physical assistance to the needy. The civil government does administer this function today, and we now pay taxes instead of tithes -- a semantic difference only.

In ancient Israel this tithe was administered by the people, not by the priests or Levites. Today YEHOVAH’s people live in different countries and YEHOVAH states that unconverted leaders of these civil governments are His instruments. Speaking of responsibilities of the civil leaders in the Israelite Diaspora, the apostle Paul explains:

"Let every soul be subject unto the higher powers. For there is no power but of God: the powers that be are ordained of God. Whosoever therefore resisteth the power, resisteth the ordinance of God: and they that resist shall receive to themselves damnation. For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same: For he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain: for he is the minister of God, a revenger to execute wrath upon him that doeth evil. Wherefore ye must needs be subject, not only for wrath, but also for conscience sake. For this cause pay ye tribute also: for they are God’s ministers, attending continually upon this very thing. Render therefore to all their dues: tribute to whom tribute is due" (Romans 13:1-7).

Thus, YEHOVAH God makes it clear that the officials in our human physical government also function as His ministers. They administer the law of the land, and care for the poor. Therefore, we are to pay our taxes to them, obey their laws and accept their administration of the funds we give them.

It is important to understand the fact that the civil government administering this function in our society does not mean that our obligation toward the poor is done away. The Messiah said the poor will always be with us (Matthew 26:11). Further, there are always cases within our system where those who do not deserve assistance, receive it. Worse yet, those who have needs and who deserve help sometimes fall through the cracks. Whether we have already paid money for welfare systems or not, we cannot and must not close our eyes to the needs of those around us. YEHOVAH states:

"If there be among you a poor man of one of thy brethren within any of thy gates in thy land which the LORD thy God giveth thee, thou shalt not harden thine heart, nor shut thine hand from thy poor brother: But thou shalt open thine hand wide unto him, and shalt surely lend him sufficient for his need, in that which he wanteth. Beware that there be not a thought in thy wicked heart, saying, The seventh year, the year of release, is at hand; and thine eye be evil against thy poor brother, and thou givest him nought; and he cry unto the LORD against thee, and it be sin unto thee. Thou shalt surely give him, and thine heart shall not be grieved when thou givest unto him: because that for this thing the LORD thy God shall bless thee in all thy works, and in all that thou puttest thine hand unto" (Deuteronomy15:7-10).

Based on these verses, Hope of Israel Ministries believes that it must always help the poor and needy. Hope of Israel Ministries also believes that if some desire to contribute a third tithe, that they should follow the Scriptures and keep it within their gates. Ideally, it should be administered by the individual and not the Church. It can be given to anyone who is in need, but as Paul writes, preference should be given to those in YEHOVAH’s Church (Galatians 6:10).

The Church also recognizes that in the present scattered condition, there exist cases where individuals who wish to help those in need do not know of anyone in this circumstance. Because the Church is usually aware of those who suffer want, it can direct brethren to others that they can help, or it will accept contributions and distribute them to those who have need -- with proper accounting.

Q7. What if I am in debt?

A. When someone is first called by YEHOVAH God, and they learn of YEHOVAH’s tithe, they may be dismayed at the thought of paying two tithes. Some may think it impossible to give to the Church and save an additional ten percent for keeping the feasts. Adding to their anxiety may be the fact that they are in debt. Vast numbers of Americans are:

"Debt has become part of our culture, a product of a society bent on self-gratification now and future generations be damned. Like any cultural trend, we are constantly enticed to take part. From the endless pre-approved credit card offers that fill up our mail boxes to the home shopping shows 'painless' lay-away plans, debt is easier and easier to incur. Wells Fargo advertised a credit card with an 'easy-access' line of home equity credit as a way to help pay 'for everyday expenses, like gas, groceries, clothes, etc,' prompting a CNN reporter to observe that today, it is possible for Americans to 'eat their homes.'

"According to PBS’ Now, personal bankruptcy filings increased 320 percent between 1980 and 2004. As I'm writing this, a baby born in America owes $26,000 dollars worth of national debt. Students graduate today with an average of over $20,000 in student loans and credit card debt, and those who borrowed to pay for a graduate degree come out of school with a median debt of almost $46,000 dollars -- up 72 percent since 1997" (Joshua Holland, AlterNet, June 28, 2005).

This has only gotten worse since 2005 when this article was written.

When individuals living in such a society find that YEHOVAH God requires a tithe, they may find themselves faced with what seems an impossible task. They may think “I can’t afford to tithe. I can’t pay YEHOVAH when I am in debt. I have to pay my creditors first.”

The truth is the exact opposite, however. We can’t afford not to give YEHOVAH God His tenth -- even if we are in debt. YEHOVAH God is our chief creditor. He owns everything. He even owns our creditors. We and they are only stewards of what is His. We must put the Eternal God first by paying His tithe first, and then the other debts. Not tithing because of debt may seem right to many, yet that is the way of self-centeredness. It ultimately leads to destruction (Proverbs 16:25). Furthermore, we can’t really trust our fears when it comes to spiritual matters. Instead, we should follow what YEHOVAH God says (Proverbs 3:5). Put YEHOVAH God first in all things by tithing to Him before paying our creditors and so doing, realize this vital truth:

"For with God nothing shall be impossible" (Luke 1:37).

If we make YEHOVAH God our financial partner and live His way of life to the best of our ability, He will bless us. There is nothing impossible for Him. If we are faithful to Him, He can enable us to get out of debt. Giving YEHOVAH what is His and obeying Him in what He commands is the best investment a person can make. We should always put YEHOVAH God first in our lives, and especially in our financial lives.

Q8. Since we can no longer travel to the place YEHOVAH "places His Name at" for the annual festivals, how should we spend our second tithe?

A. Instruction in observing YEHOVAH's festival of Tabernacles is given in verses 39-43 of Leviticus 23 -- verses which have generally been ignored and overlooked, and never explained. Notice what these verses add to the festival commandment!

"Also in the fifteenth day of the seventh month, when ye have gathered in the fruit of the land, ye shall keep a feast unto the LORD seven days: on the first day shall be a Sabbath, and on the eighth day shall be a Sabbath. And ye shall take on the first day the boughs of goodly trees, branches of palm trees, and willows of the brook; and ye shall REJOICE before the LORD your God seven days. And ye shall keep it a feast unto the LORD seven days in the year. It shall be a STATUTE FOR EVER in your generations: ye shall celebrate it in the seventh month. Ye shall dwell in booths seven days; all that are Israelite born shall dwell in booths: That your generations may know that I made the children of Israel to dwell in booths, when I brought them out of the land of Egypt: I am the LORD thy God" (Leviticus 23:39-43).

Notice that this commandment to celebrate the Feast of Sukkot or Tabernacles, and to "dwell" in booths -- temporary huts built for use during the Festival -- was "a statute for ever in your generations" -- in all the generations of YEHOVAH's Israel people!

In the 19 years I observed the Feast of Tabernacles in the Worldwide Church of God, from 1970 to 1989, we were never told about the command to take boughs of goodly trees, branches of palm trees, and willows of the brook, and to use them in rejoicing before the LORD; nor were we told how the Feast of Tabernacles relates to the journey of the Israelites as they came out of Egypt, and dwelt in the wilderness for forty years, living in "booths" or temporary structures, or tent-like portable dwellings. This aspect of the Feast was totally overlooked! And yet -- it was commanded as a "statute for ever" for YEHOVAH's Israelite people! Amazing, isn't it! How have so many so-called churches overlooked this plain Biblical command?

Many think they are observing the Feast of Tabernacles by going away to a swank holiday resort, and having "fun," and listening to a number of sermons, or living in expensive hotels or motels and living it up with pleasures, gourmet dining, visiting museums, etc. But the Law of YEHOVAH God nowhere says that is the way to "keep the Feast!" The "Feast of Booths" is to be observed by building or constructing booths -- just as the "name" of the feast implies!

And YEHOVAH God implicitly states in Deuteronomy 12 13-14 that there is only ONE location that He "placed His Name at" -- notice!

"Take heed to yourself that you do not offer your burnt offerings in every place that you see; but in the place which the LORD chooses, in one of your tribes [Jerusalem -- in Benjamite territory], there you shall offer your burnt offerings, and there you shall do all that I command you."

In recent decades numerous leaders of Christian churches that keep the feasts started usurping YEHOVAH's role and declared various places around the world to be "feast sites." This directly challenges YEHOVAH God and has them going to places "where angels fear to tread"! These leaders have no authority whatsoever to declare certain places to be feast sites, and need to repent before YEHOVAH God. Only YEHOVAH God can choose these sites; and that won't happen until YEHOVAH God and the Messiah return at the beginning of the Kingdom of YEHOVAH God and the Temple is rebuilt.

The Israelites were required to build booths for Tabernacles in Jerusalem when the Temple stood, but after the fall of Jerusalem and the Temple the feasts were observed in the Israelites' home locals. Here they built their booths or temporary shelters close to home. Most of us can make one in our own back yard. Some people who have flat roofs, can make one on their roof. In some cases, we can make one in a park, or camping ground. Once made, we should spend some time in it -- "dwell" in it, including sleeping -- during the Feast of Tabernacles.

During the time that the Temple still stood in Jerusalem, YEHOVAH had a caveat that applies to our situation today when we are no longer able to go to Jerusalem to keep the feasts:

"If the place where the LORD your God chooses to put His Name is too far from you, then you may slaughter from your herd and from your flock which the LORD has given you, just as I have commanded you, and you may eat within your gates [at home] as much as your heart desires" (Deuteronomy 12:21).

With this in mind, it is obvious that putting aside a tenth of your income to keep the feasts would be a huge overkill since YEHOVAH requires that we keep the annual feasts at our home locales, and travel costs etc., are no longer needed. The only costs for YEHOVAH's people would be the minimal cost of erecting a booth or sukkah, and entertaining themselves and others with good food and drinks. If someone is disabled or elderly, and is unable to erect a sukkah, then that person should make sure he puts enough money aside during the year so that he can stay at a temporary dwelling such as a motel or hotel. If inclement weather strikes during the Feast, we would have no option but to stay in our homes; however, we should avoid this if possible and find some way to stay "at temporary dwellings."

During Tabernacles it would not be wrong to go to a nice restaurant on occasion, but one should not make a habit out of it. Also, visiting places that highlight YEHOVAH's Creation, such as national or state parks that are nearby would be a great way to enjoy YEHOVAH's Feast.

Having built a sukkah in one's back yard, and fellowshipping and entertaining friends and family in and around it, with beverages, wine, fruit juice, snacks, and food, it should be a most enjoyable pastime during the Feast of Tabernacles. And, above all, don't let the eating and drinking and fellowship get in the way of maintaining a good relationship with our Heavenly Father through Bible study and prayer.