UNDERSTANDING THE BOOK OF MALACHI, TITHING, AND GIVING

The book of Malachi is one of the least studied of the minor prophets. It’s central message is easily tied to tithe and tithing with a tendency to ignore other important issues addressed in the book. A close study of Malachi will show that tithing was only one of the major points of disobedience by the children of Israel raised by the prophet. They are applicable to us today as they were to the children of Israel.

After returning from exile in Babylonia, the Jews rebuilt the temple and reinstated the priesthood. Everything seemed to be going well. But after a few generations passed, many Jews became complacent in their faith. Even the priests became corrupt and careless in carrying out their duties. So Malachi prophesied against the people’s insincere worship, their refusal to tithe in full, and their lack of concern for God’s commands. However, he did not just condemn them for their failures, he also promised them great blessings for their obedience. Malachi then foretold the coming of another messenger who will prepare the way for the great “day of the LORD.” The day when all humans will be judged or rewarded for their acts of disobedience or righteous living here on earth.

The central focus of Malachi is the priesthood and Temple worship. God demands from Israel, (the people He loves), obedience and faithfulness to his covenant with them. He also demands faithfulness in their dealing with one another.

Chapter one of Malachi starts with this introduction: “This is the message that the LORD gave to Israel through the prophet Malachi. Malachi identifies five areas of contention between God and the nation of Israel. The dialogue begins with God laying the basis of His relationship with the descendants of Jacob:

(1) “I have always loved you,” says the LORD. “Really?” How have you loved us”? the people replied. God showed how much He loved them by drawing their attention to the plight of those who are not the object of his love – Essau’s descendants in Edom (Malachi 1: 2-5). Do you know that God loves you? Explain.

(2) God charged: “You have shown contempt for my name.’ How have we ever shown contempt for your name? they asked. “By offering sacrifices on my altar. The altar is defiled when they offered defiled sacrifices.” That is, they have no respect for the altar. They were accused of giving blind animals, crippled and diseased animals as sacrifices on the altar. (vv.6-8). God would rather they shut the door of the Temple than have them offer defiled sacrifices.(v.10). What is sacrifice? Sacrifice is giving away that which matters and of great value to us. What we sacrifice cannot be ours anymore.
Where the descendants of Jacob have failed, the other nations have succeeded. “But my name is honored by people of other nations.” “All around the world they offer sweet incense and pure offering in honor of my name. For my name is great among the nations.”

Religious rituals were common among peoples around the world seeking God and His favor. Sacrifices were made by pagans as well. “But you dishonor my name with your actions and by bringing contemptible food” ( 1: 12). Note the word food. Foods were brought to the Temple as sacrifice.

In other words, people who have no covenant with God, but have witnessed his greatness in creation, seek him with their sacrifices. God demands our best. Even pagans seeking God, give their best while His covenant people offer defiled animals as sacrifice to Him: “Cursed is the cheat who promised to give a fine ram from his flock but then sacrifices a defective one to the LORD. For I am a great king” says the LORD of Heavens Armies.
THE PRIESTS ARE WARNED (Chapter 2)
“Listen, you priests – this command is for you! Listen to me and make up your minds to honor my name,” says the LORD of Heaven’s Armies or I will bring a terrible curse against you.” (vv.1-4).
PURPOSE OF COVENANT WITH LEVITES DEFINED: (2: vv. 5-7).
The purpose of my covenant with the Levites was to bring life and peace and that is what I gave them…They passed on to the people the truth of the instructions they received from me. They did not lie or cheat; they walked with me, living good and righteous lives, and they turned many from lives of sin.” The words of a priest’s lips should preserve knowledge of God, and people should go to him for instructions, for the priest is the messenger of the. LORD of Heaven’s Armies”
WHAT THE PRIESTS DID WRONG: (vv.8-9).
“But you priests have left God’s path. Your instructions have caused many to stumble into sin. You have corrupted the covenant I made with the Levites….So I have made you despised and humiliated in the eyes of the people. For you have not obeyed me but have shown favoritism in the way you carry out my instructions.”
CALL TO REPENTANCE: (Mal.3: 6-12)
“I am the LORD, and I do not change. That is why you descendants of Jacob are not already destroyed. Ever since the days of your ancestors, you have scorned my decrees and failed to obey them. Now return to me, and I will return to you,” says the LORD of Heaven’s Armies.” “But you ask, 'How can we return when we have never gone away?
It is interesting that the nation of Israel and Judah have become so callous and entrenched in disobedience, such that they did not know they had fallen short of Covenant standard of worship and behaviors. That is a dangerous condition to be. We can be so used to our ways and traditions, and fail to realize we are out of tune with God. God, speaking through Prophet Malachi said:
“Should people cheat God? Yet you have cheated me. But you ask, “What do you mean? When did we ever cheat you? You have cheated me of the tithes and offerings due to me. You are under curse, for your whole nation has been cheating me. Bring all the tithes into the storehouse so there will be enough food in my Temple. If you do, I will open the windows of heaven for you. I will pour out a blessing so great you won’t have enough room to take it in.” God was addressing the whole nation of Israel here.
“Tithing” as an Old Testament practice is first mentioned in Genesis 14: 17- 20 where Abram gave to Melchizedek the tithe of the plunder from his war with Kedorlaomer who had captured Lot his nephew, and took him to captivity. Melchizedek met Abram on his way back from the war and blessed Abram. In turn, Abram gave the tenth of all the goods he recovered from the enemy as a tribute to the King of Salem and priest of God Most High. Abram was already a very rich man (Gen. 13:2, 14). He did not pay tithe as a means of obtaining material blessing from God. He paid tithe, not from his possessions, but from the plunder. It looks more like a vow that he promised to pay if God helped him to recover all that were taken away by the enemy.
In Genesis 28: 20, we read about Jacob’s vow. A VOW is a promise. “Then Jacob made this vow “if God will indeed be with me and protect me on this journey, and if he will provide me with food and clothing, and if I return safely to my father’s home, then the LORD will certainly be my God…and I will present to God a tenth of everything he gives me.”
Jacob’s vow was conditional on what God would do for him. We have no record as to when Jacob paid this vow, even though the LORD blessed him mightily while working with Laban. He returned with a large family and a retinue of servants, flocks and herds.
However, tithing was commanded under the law. The tithing system under the law was in three parts.
(I) THE LEVITICAL OR SACRED TITHE.
Numbers 18: 20-24:
“And the Lord said to Aaron, “You priests will receive no allotment of land or share of property among the people of Israel. I am your share and your allotment. As for the tribe of Levi, your relatives, I will compensate them for their service in the Tabernacle. Instead of an allotment of land, I will give them the tithe from the entire land of Israel. From now on, no Israelites except priest or Levites may approach the Tabernacle. If they come too near, they will be judged guilty and will die. Only the Levites will serve at the Tabernacle, and they will be held responsible for any offenses against it., This is a permanent law for you, to be observed from generation to generation. The Levites will receive no allotment of land among the Israelites, because I have given them the Israelites' tithes, which has been presented as sacred offerings to the LORD.”
(ii) THE TITHE OF THE FEASTS.
Deuteronomy 14: 22-27:
“You must set aside a tithe of your crops - one-tenth of all the crops you harvest each year. “Bring this tithe to the designated place of worship – the place the LORD your God chooses for his name to be honored – and EAT it there in his presence. This applies to your tithes of grain, new wine, olive oil, and the firstborn males of flocks and herds. Doing this will teach you always to fear the LORD your God” This tithe is to be eaten by the giver, his household, the Levites, and neighbors. (Eating and sharing your tithes with others in God’s presence in the spirit of Thanksgiving and celebration).
Please note, verses 24 – 27. What to do when the place of worship he chooses for his name to be honored, “might be too far” for you. Note the emphasis on food, not money. Also note that the feasting is to honor God.
THE TITHE FOR THE POOR.
Deuteronomy 14: 28, 29.
“At the end of every third year, bring the entire tithe of that year’s harvest and store it in the nearest town. Give it to the Levites, who will receive no allotment of land among you, as well as to the foreigners living among you, the orphans and the widows in your towns. so they can eat and be satisfied. Then the LORD your God will bless you in all your work.
Tithing as seen above, operated as an integral part of a system: The Priesthood and Temple worship in the context of covenant relationship between God and the people of Israel – The Old Covenant. Not only was it commanded by God under the law, the nature of tithes ( tenth of agricultural produce), who to receive the tithes (the Levites, sharing them with the widows, orphans and strangers), where the tithes are to be taken (the store house) and what to do with them are clearly stated.
It seems clear also that tithing under the law was an annual event, given or eaten after harvesting all farm produce. Three types of tithes are commanded: One for the Levites, (LEVITICAL tithe), THANKSGIVING (tithe of feasts), thus multiplying one tenth of harvest by two in two years, coming to twenty percent of annual harvest. And on the third year, the tithe for the poor is added, making it a tenth multiplied by three? The law will always be law. It demands absolute obedience. In other words, the people of Israel were made to pay from twenty to thirty percent of proceeds from their farms annually as tithes. The people of Israel probably paid some tithes of their farm produce, but not all.
Such was the law of tithing broken by Israel, and forming the bone of contention in Malachi, chapter 3.
Now, how do we show contempt for the name of the Lord today? What is our sweet incense God wants us to offer to him? Remember what we sacrificed is no longer our own. Animals were sacrificed under the Law. Foods were brought to the Temple (the store house) for the Levites, widows, orphans and strangers.
JESUS AND TITHE:
One Scripture often cited to justify tithe paying in the New Testament is Matt. 23: 23:
“What sorrow awaits you teachers of religious law and you Pharisees. Hypocrites! For you are careful to tithe even the tiniest income from your herb garden, but you ignore the more important aspect of the law – justice, mercy and faith. You should tithe, yes, but do not neglect the more important things.
We have to put Jesus' remarks in proper context. He was actually rebuking the religious leaders for their hypocrisy. He, as it were, was drawing a line between Old Testament emphasis on outward religious performance (letter of the law) and the spirit of the law. The substance and goal of the law are justice, mercy and faith.
The religious leaders found it more convenient to give one tenth of produce from their fruit gardens as tithes than to advance justice, mercy and faith in the nation. The Jews, during the ministry of Christ, were under the law and were expected to obey the law including paying tithes. In other words, Jesus was saying it is okay for the religious teachers to obey the law by paying tithes, but should not fail to advance the more important issues of justice, mercy and faith.
Jesus in his ministry and death embodied justice, mercy and faith. By his death on the cross Jesus met the demands of the law. Justice for sin was served. The mercy and love of God for humanity was given expression in his death. Now salvation is obtained by grace through faith in him, and no longer by works. The Old is gone, the New has come.
Jesus put an end to the Old covenant, not without replacing it with a New Covenant. While eating the last supper with his disciples, he initiated a New Covenant. Scripture says: “After supper he took another cup of wine and said, 'This cup is the new covenant between God and his people – an agreement confirmed with my blood, which is poured out as a sacrifice for you” (Luke 22: 20) NLT.
In Hebrews 8: 6 – 13, we have a graphic description of what happened to the Old and the New Covenants.
“But now Jesus, our High Priest, has been given a ministry that is far superior to the old priesthood, for he is the one who mediates for us a far better covenant with God, based on better promises. If the first covenant had been faultless, there would have been no need for a second covenant to replace it. But when God found fault with the people, he said: The day is coming, says the Lord when I will make a new covenant with the people of Israel and Judah…When God speaks of a “new” covenant, it means he has made the first one obsolete. It is now out of date and will soon disappear.”
This is what happened when Jesus died on the cross: The curtain in the sanctuary of the Temple was torn down the middle, symbolically opening the door for the people to entre the holy of holies - God’s presence unhindered. The old priesthood has given way to the high priesthood of Jesus, the Christ (Also read Hebrews 10: 1 – 9; 2 Corinth.9: 6 - 11; Galatians 3: 10 – 11; Gal. 5: 1 – 4).
GIVING UNDER THE NEW COVENANT
What sacrifice do we bring to the presence of God today?
Romans 12: 1 has this for us:
“And so, dear brothers and sisters, I plead with you to give your bodies to God because of all he has done for you. Let them be a living and holy sacrifice – the kind he will find acceptable. This is truly the way to worship him.”
Here is the contrast: The people of Israel offered animals as sacrifice. Animals were killed and offered as sacrifice to the LORD. Farmers brought the tenth of their farm produce as tithes. But now we don’t need to offer dead animals and a priest to do it for us. Jesus, the Lamb of God has been offered once and for all time. What is required now is a living sacrifice – living humans offering their bodies as sacrifices onto God. What we offer as sacrifices no longer belong to us. Our hands, our eyes, our mouths and feet - our entire being, belong to him. We are called to use them to honor and worship God.
Jesus died on the cross, offering his body to pay for sins he never committed, that we may live a life we never deserved, now and eternity. He could have used his body to seek his own – acquire honor and power, and lived a life of pleasure. But he did not. He did not live to please himself (John 6: 38, Roman 15:3, Roman 15: 1-2). See also Romans 12: 1 – 3, Ephe. 4: 28-30).
So we, as believers, live to do God’s will on earth, to show his love to the world as we relate to peoples in our spheres of influence (Matt. 6:10, 1 Corinth. 1:30). We are to give without expecting returns either in cash or kind. “If I give all that I own to the poor, but have no love, it profits me nothing.” In other words, if I give to the needy or to a worthy cause, but seek to receive it back in the form of honor and a good report, then it is not done as a living sacrifice to the Lord. I have sought my own and I am nothing. “Love does not seek his own.” (1 Corinth. 13: 3, 5).
UNFAITHFULNESS OF ISRAEL AND JUDAH
3) Judah has been unfaithful, a detestable thing done in Israel and in Jerusalem. The LORD’S sanctuary is defiled by marrying women who worship idols. Marriage between a believer and an unbeliever is detestable before the Lord, because the believer stands the great risk of being drawn away from the path of obedience to God. Believers are warned: “Don’t team up with those who are unbelievers. How can righteousness be a partner with wickedness. How can light live with darkness? What harmony can there be between Christ and the devil? How can a believer be a partner with unbeliever? And what union can there be between God’s temple and idols. For we are the temple of the living God.” (2 Corinth. 6: 14 – 16).
4) UNFAITHFULNESS TO MARRIAGE VOWS (2: 12-14).
“You cry out , “Why doesn’t the LORD accept my worship?” I’ll tell you why! Because the LORD witnessed the vows you and your wife made when you were young. But you have been unfaithful to her, though she remained your faithful partner, the wife of your marriage vows. Didn’t the LORD make you one with your wife? In body and spirit you are his.”
As believers we must run from all appearances of evil and disobedience. They could block our prayers from being answered by God.
God ignored the prayers of his own people because of unfaithfulness and divorce. “For I hate divorce.” (Vv.15-16). Key points to note here: God witnessed the vows you made on your wedding day; The Lord made you one with your wife (v.15); In body and spirit you are God’s; God wants Godly children from your union (marriage). So guard your heart; remain loyal to the wife of your youth.
5) WORDS SPOKEN AGAINST GOD (3: vv.13-15)
You have said terrible things about me,” says the LORD. “But you say, ‘What do you mean? 'What have we said against you? “You have said, 'What’s the use of serving God? What have we gained by obeying his commands or by trying to show the LORD of Heaven’s Armies that we are sorry for our sins? From now on we will call the arrogant blessed. For those who do evil get rich, and those who dare God to punish them suffer no harm.”
THE RECORD OF THOSE WHO FEAR THE LORD.(vv.16-18).
“Then those who fear the LORD spoke with each other, and the LORD listened to what they said. In his presence , a scroll of remembrance was written to record the names of those who tested him and always thought about the honor of his name. They will be my people,” says the LORD of Heaven’s Armies. “On that day when I act in judgment, they will be my own special treasure. I will spare them as a father spares an obedient child. Then you will again see the difference between the righteous and the wicked, between those who serve God and those who do not.” Be sure what you say with your mouth are words that honor and give glory to God.
THE COMING DAY OF JUDGMENT (Chapter 4)
“The LORD of Heaven’s Armies says, 'The day of judgment is coming, burning like a furnace . On that day the arrogant and the wicked will be burned up like straw. They will be consumed – roots, branches, and all. But for you who fear my name, the Sun of Righteousness will rise with healing in his wings. And you will go free, leaping with joy like calves let out to pasture. On the day when I act, you will tread upon the wicked as if they were dust under your feet,” says the LORD of Heaven’s Armies.”
SUMMARY:
God will humiliate the priests who are insulting Him with improper sacrifices. While the priests are being unfaithful to God, the people of Israel are also being unfaithful to each other. In particular, they are marrying pagans and committing divorce, which God absolutely despises. God’s covenant with Israel included both blessings for obedience and curses for disobedience. Yet when Israel disobeys, they blame God for their hardships. God’s people are defying him, and blaming him for the consequences of their actions.
LESSONS FOR US.
What lesson is there for us as believers today? One common denominator with both the Old and the New Covenants is people – the covenant people. The Israelites of old and the body of Christ are designated people of God. Another common thing with them is that God wants to be at the center of their being. He seeks to be at the center of their works and families; He wants them to raise up God- fearing children, he wants to take preeminent position in their businesses and professions. God wants them to share their possessions with the poor and the less privileged in their community, especially in the household of faith. He wants his covenant people to recognize him as the giver of whatever they have, and to dedicate their possessions to him.
As covenant people, we cannot afford to copy the people of the world or join them in doing whatever would amount to breaking our covenant relationship with Christ.
A close study of the Old covenant tithing system shows, 1) That the people of Israel under the law actually paid more than one tenth of their possessions. They were made to pay about twenty to thirty percent of their income in obedience to God’s command. When discussing Tithe and tithing we need to take cognizance of what was demanded of the people compared to what we are giving today. 2) Tithing was tied to land. All Israelites who shared in land allotment paid tithes of proceeds accruing from land allotted to them, to support the Levites who were set apart for service in the Temple and were exempt from sharing in land allotments. Theirs was purely an agro-based economy.
Tithing in that context can be compared to paying tax in modern day. We recall God’s plan for Israel was for him to be their King and they were to be his people – It was meant to be God’s Kingdom – a Theocracy. Even when Israel chose to have kings like their neighbors, and the kings began to acquire material possessions, living in opulence at the expense of the people, the priesthood and Temple remained at the center of their worship. Wealth was measured in terms of gold, silver and precious stones. A stately home, fine clothes and many servants constituted a person’s store of riches.
By the time Jesus began his ministry, Israel was under the Roman colonial rule. Their loyalty was divided between the God of Israel and the Roman Emperor. Tax collectors for the colonial master, like Zacchaeus were despised as traitors. When the Pharisees, tempting Jesus asked whether it was right to pay tax to the Roman Emperor, Jesus took a coin, and asked the Pharisees to identify the image on the coin. Taxes to the Roman Emperor were paid in Roman coin with the image of Roman Emperor on it.
In his answer to the Pharisees, Jesus said give onto Caesar that which belongs to Caesar, and onto God that which belong to God (Matt.22: 15-21). This statement was true for the Jews in Jesus' time as it is good for us today. The question for them and for us is, whose image are we bearing? We are made in the image of God, yes, but are we reflecting that image? Jesus asked the Pharisees and us to give to God what belongs to him. Whose image is on your soul? Our soul as believers belong to God and to Christ our redeemer. We are God’s.
What then is the standard for giving under the New Covenant? First, we need to underscore the principle of giving common to both Old and New Testaments: One, is the principle of sharing our material possessions with the poor. Giving to the orphans, the widows, and strangers is emphasized both in the Old and New Testaments. Scriptures teach us to be generous, especially to those who have no regular source of income. The poor are always with us. We have to give because God commands it. We give because there is joy in giving. Jesus says it is more blessed to give than to receive (Acts 20: 35). “Give it shall be given onto you, good measure, pressed down, shaken together, running over shall men give onto your bosom.” (Luke 6: 38).
Secondly, we must give to support the ministry. We must give to support those on the mission field. These are men and women who literally left the comfort of their homes, in obedience to the Lord’s command to “Go into the world and make disciples of all the nations, baptizing them in the name of the Father and the Son and the Holy Spirit. Teach these new disciples to obey all the commands I have given you.” (Matt.28: 18 - 20).
The Lord’s command does not exclude any of us. But not all of us can leave home for the mission field. If we cannot go, our giving can go. As New Covenant people, we come under the High Priesthood of our Lord, Jesus Christ. We are his holy priests, and living stones that God is building into his spiritual temple. We share in the responsibility of taking the Good news to the world (1 Peter 2: 5, Heb. 3: 1).
The issue for believers is not Tithing. It is not legalistically fixing a number – not a tenth, a twentieth or a a thirtieth. God demands our all, and we are accountable to him in every area of our lives, our finances inclusive.
Addressing the Corinthian brethren on the subject of giving, apostle Paul writes.
“Remember this – a farmer who plants only a few seeds will get a small crop. But the one who plants generously will get a generous crop. You must each decide in your heart how much to give. And don’t give reluctantly or in response to pressure. For God loves a person who gives cheerfully. And God will generously provide all you need. Then you will always have everything you need and plenty left over to share with others.” (2 Corinthians 9: 6 – 8).
Earlier, Paul had illustrated to the Corinthian believers what free and passionate giving means, by citing the example of Macedonian churches. Let’s see:
“Now I want you to know, dear brothers and sisters, what God in his kindness has done through the churches in Macedonia. They are being tested by many troubles, and they are very poor . But they are also filled with abundant joy, which has overflowed in rich generosity. For I can testify that they gave not only what they could afford, but far more. And they did it of their own free will. They begged us again and again for the privilege of sharing in the gift for the believers in Jerusalem. They even did more than we had hoped.”
How and why were they able to do such an extraordinary thing? Paul gave the Corinthian brethren the clue: “for their first action was to give themselves to the Lord and to us, just as God wanted them to do.” (2 Corinthians 8: 1 – 5). Their first action was to give themselves to the Lord and to the apostles!
The Macedonian brethren were really a unique specie of humans. They were being tested by many troubles, and they are very poor. Yet they are filled with abundant joy. That is extraordinary! You know the difference between ordinary and extraordinary is extra? Ordinary people being tested by many troubles are weighed down by the troubles. They cry out for help; more often they whine and pine so that people can bail them out. It is possible of course, to have many troubles, but be rich – have a lot of money in the bank account – the bank account becomes the confidence booster, giving a feeling that the troubles can be wished away by writing a check. Can you think of situations in which you had no money, either in your pocket or in the bank, and yet needed to give or help another person or persons? Do you know money is not everything? Remember Peter and John? They had no money to give to the lame man at the Beautiful gate, but had what money cannot buy (Acts 3: 1-9).
The Macedonian believers in their poverty and troubles, were not only filled with abundant joy, their joy overflowed to others in rich generosity. They would not be bogged down by material poverty. They rose above material poverty to demonstrate spiritual prosperity. How did they do that? Apostle Paul does not tell us. Rather he says they did it of their own free will. They saw giving as a privilege, not a burden; hence they begged not to be left out of the privilege of giving because of their situation. What is more, they gave more than they could afford. That is, they did not have the cash in hand or in their bank account. But they were credit worthy. Does that mean they took loans from their neighbors or banks in order to share in the joy of giving? We don’t know. But we know they were credit worthy. Because they were credit worthy, they could draw from their treasures in heaven to meet their mundane needs. Extraordinary indeed!
What is that extra in them that made them extraordinary humans? What is the secret? Paul says “they first gave themselves to the Lord.” The key to success in ministry, and in whatever we lay our hands to do as believers is to first give ourselves, and the flock under our watch to the LORD.
If you agree, and want to do extraordinary things like the Macedonian believers, then come with me to dedicate yourself to the LORD by singing:
1. All to Jesus I surrender, All to him I freely give
I will ever love and trust Him In His presence daily live
2. All to Jesus I surrender Humbly at His feet I bow
Worldly pleasures all forsaken Take me Jesus take me now
I surrender all
I surrender all
All to thee my blessed Savior,
I surrender all (AMEN)
3. All to Jesus I surrender Make me Savior wholly Thine
Let me feel the Holy Spirit Truly know that Thou art mine.
4. All to Jesus I surrender Lord I give myself to Thee
Fill me with Thy love and power Let Thy blessings fall on me.