 We're gonna continue tonight in our Essentials series, Essentials of Church Practice. And our topic is tithing and giving. Before we do that, let's pray. Father in Heaven, I'm so grateful to be part of a church that is filled with generous believers who sacrificially give for your glory to the work of this church. It's amazing to see week after week worshipful hearts expressing their love through giving. Pray that we would all continue to grow in this grace and rejoice with you as each sinner repents and believes in your gospel. Amen. So my particular focus tonight is gonna be Matthew 23, 23. So if you would turn there for a moment, let's read that. Matthew 23, 23. Woe to you scribes and Pharisees, hypocrites, for you pay tithe of mint and anise and cumin and have neglected the weightier matters of the law, justice and mercy and faith. These you ought to have done without leaving the others undone. No doubt many of you are familiar with this. Woe. And the many woes that are in this 23rd chapter of Matthew. And on this particular one, opinions vary widely as to how we're able to understand these words of Christ. And the points of view have been diverging it seems since the canon of scripture was closed. Many of us see this passage of Christ affirming tithing as right and good for believers across all the ages but others say it was right and good only for Jews but not for the church age. Of course, the arguments are very elaborate. We're gonna get into some of those tonight before I give you reasons why one is right and one is wrong. Both sides of the argument make reference to tithing in the Mosaic Covenant. So before explaining how each side understands the relevance of tithing in the Mosaic Covenant, let's just consider the facts about tithing at that time, the history of it. What is the historical background of tithing as we know it from the Bible? In the Mosaic Covenant, God establishes a covenant with the people of Israel and it's revealed to them at Mount Sinai and we read about it in Exodus chapter 29 through, I'm sorry, 19 through 24. And of course you know that as part of that covenant God gives the people the 10 commandments in Exodus 20. As Exodus unfolds, God reveals his instructions for offerings for the Tabernacle, for Aaron, the Levite and his sons to serve as priests and then for how the priests are to prepare for worship. The Levites were set aside for service associated with the Tabernacle and from the Levites priests were to be chosen. We're skipping over much of the history here but in the next book in Leviticus, God shows his people how to worship, serve and obey, how to fulfill their calling as God's people. Chapters eight through 10 are all about the priesthood and in Leviticus 27 verses 30 and 32, God establishes that the tithes belong to him. So Leviticus 20 30 reads 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 to the Lord. And in 32 and concerning the tithe of the herd or the flock of whatever passes under the rod, the 10th one shall be holy to the Lord. So then when the Jews are entering into the promised land, a special provision is made for the Levites. Unlike all the other tribes, they're given no land. Instead, they're to be supported by all the other tithes, all the other tribes with these tithes that belong to the Lord. We see this in numbers 18 verses 21 to 24. I'm sorry, 20, I'm gonna start in 20. And the Lord said to Aaron, you shall have no inheritance in their land and neither shall you have any portion among them. I am your portion and your inheritance among the people of Israel. To the Levites, I have given every tithe in Israel for an inheritance and return for their service that they do their service in the tent of meeting. So that the people of Israel do not come near the tent of meeting lest they bear sin and die. But the Levites shall do the service of the tent of meeting and they shall bear their iniquity. It shall be a perpetual statute throughout your generations and among the people of Israel, they shall have no inheritance. For the tithe of the people of Israel, which they present as a contribution to the Lord, I have given to the Levites for an inheritance. Therefore, I have said of them that they shall have no inheritance among the people of Israel. But what about tithing itself? Where did it begin? A. W. Pink helps us to answer that question in an essay on the subject he wrote. We are unable to go back to the earliest pages of scripture and put a finger upon a thus sayeth the Lord. A definite commandment where Jehovah specified his will and demanded that his people should render a tent of all their increase unto him. And yet, as we take up the book of Genesis, we cannot account for what is there unless we presuppose a previous revelation of God's mind and a manifestation of his will upon the point. And he's pointing to the tithe presented by Abraham in Genesis 14 and later in Genesis 28, the tithe of Jacob. We'll come back to those. But we have this history, this extensive treatment of the subject of the tithe. So let's move on to the two positions. On the one hand, the tithing is not for the Christian and on the other that Christians are tithe. Again, both sides make reference to the Mosaic Covenant so it's important to understand what was happening during the Mosaic Covenant. There was the moral law summarized in the 10 Commandments. There was the ceremonial law, mostly regarding worship. And there was the civil law which governed the nation of Israel, a theocracy at the time. So here are the reasons some Christian scholars and theologians argue that Christians are not required to tithe. And I'll credit commentator Thomas Schreiner with providing an overview of this position. He's reformed, he's a professor at Southern Baptist Theological Seminary. And the arguments he presented in an article he wrote in 2017 represent what I believe are the commonly held views on his side of the argument. First of all, they say, because only the moral law supersedes the Mosaic Covenant and is relevant to us today. And because tithing was part of the ceremonial law and not part of the moral law, tithing has been done away with. The argument is that Christ fulfilled the law both in his perfect obedience to the commands and in being the perfect lamb sacrificed once for all the elect. So tithing with its connections to the Levitical priesthood and with the ceremonial law has no relevance for those of us in the new covenant because the ceremonial law has been done away with. And after all they say, there are no Levites and Levitical priesthood in the new covenant. But the argument about tithing, both against and for it, extends beyond the Mosaic Covenant to the examples of Abraham and Jacob which we mentioned briefly before. And even to Cain and Abel. Before the Mosaic Covenant we have the examples of Abraham tithed to Melchizedek in Genesis 14 following the rescue of Lot from the defeated king of Sodom and his allies. And we have Jacob who gave a 10th of all in Genesis 28 following his dream in which God promised that in you and in your seed all the families of the earth shall be blessed. Let's just look briefly at those two passages. First, Genesis 14, 18 to 20. It reads, Melchizedek king of Salem brought out bread and wine. He was priest of God most high and he blessed him and said, blessed be Abram by God most high, possessor of heaven and earth and blessed be God most high who's delivered your enemies into your hand and Abram gave him a 10th of everything. So that's how that section ends. And then Genesis 28 verses 20 and 21. Then Jacob made a vow saying, if God will be with me and keep me in this way that I am going and give me bread to eat and clothing to put on so that I come back to my father's house in peace then the Lord shall be my God. Adding verse 22. And this stone which I have set as a pillar shall be God's house. And of all that you give me I will surely give a 10th to you. So we have these examples of Abram and Jacob. But those who argue against Christian tithing believe these are not given to us as norms for Christians to observe. Abraham's tithe they say was a one-time gift given to Melchizedek following his victory. And they say the historical narrative about Jacob is just that. A historical narrative that's not necessarily an example for us to follow. We'll come back to Cain and Abel in a moment. So we have this period of the Mosaic Covenant. And then we have the period of Abraham and Jacob. And now a third period of contention between the two sides of the argument. The time of Christ's public ministry. And in particular Matthew 23, 23. So how are we to understand the words of Christ in this verse? According to Schreiner and those who agree with him, the fact that Jesus spoke about tithing in Matthew 23, 23, and similarly in Luke 11, 42, before the cross and before the resurrection means that his words are not to be understood as applicable to the new covenant because they were spoken before the cross. In other words, before the new covenant was inaugurated in the blood of Christ. And finally they say, in arguing against the tithe being applicable to Christians when the New Testament includes commands to give generously, tithing isn't mentioned. So there you have the sort of broad outline of the argument against Christian tithing. The ceremonial law has been done away with and along with it the Levitical priesthood. Therefore tithing is done away with. Tithing by Abram and Jacob was not normative for us. And Christ in Matthew 23 was admonishing the Jews to obey a law that no longer applies to the church. It's important to just add a footnote about Shreiner and others who are serious students of this subject. They're not arguing against generous giving. In fact, Shreiner ended his article with this statement. Since God is to be our treasure, believers are to give generously and freely. For many in the West, this will mean giving more than 10%. Still, scripture doesn't command Christians to give a 10th and scripture, not tradition, is our rule and authority. Close quote. And so that's not the common argument against tithing. Usually the ones who are arguing against tithing are at least in my experience, bristling against the idea that 10% is the benchmark. But on the other side of the argument, the side that argues Christians are supposed to tithe, many of these same events and figures are cited in defense of their view. In a sort of counterpoint article written by William Barkley, a Presbyterian pastor in Charlotte and a professor at Reformed Theological Seminary there, Barkley lays out the argument using a similar biblical timeline. And at the start of his essay, he writes, quote, the requirement to tithe preceded the Mosaic law was codified in it with ceremonial aspects added and was affirmed by Jesus as binding on his followers. So then he elaborates and here are the key points that Barkley and others in his camp make to defend this position. First in recounting Abram's tithe to Melchizedek and even earlier history in Genesis, Barkley argues that the tithe is in fact part of the moral law because we see it at work before the Mosaic covenant and even in the earliest generations. First, considering Abraham, Barkley and others note that Abraham must have learned to give a 10th from God himself. It's the same argument that Pink made earlier. These commentators point to Genesis 26.5 in which God speaks and says, Abraham obeyed my voice and kept my charge, my commandments, my statutes and my laws. And so if he did that, it must have included the expectation that Abraham would honor God with the 10th of what God provided, including in the instance in Genesis 14, possessions acquired and his victory over Sodom and the other kings battled in his rescue of Lot. But looking farther back into Genesis and Genesis 4, Cain and Abel knew they had a responsibility to give back to God a portion of what God had given them. And we see that God accepted Abel's offering and rejected Cain's. So they were held responsible for the kind of offering they gave. Like the Sabbath, Barkley points out, the tithe is rooted in the earliest generations of creation. And while it does take on ceremonial aspects in the Mosaic covenant, it continues beyond the Mosaic covenant to today precisely because it is a moral law. On the second point in the timeline, so we've got Abraham, really, Cain, Abel, Abraham, Jacob, before the Mosaic covenant. The second point in the timeline is the Mosaic covenant. And so on the argument for tithing, being for Christians, Barkley says that there was a record of other tithes. There was one tied to festivals and another one to charity, but that these were peculiar to ceremonial law events, things that we don't observe anymore. But we still have organized worship led by biblically authorized worship leaders. And the model established by God for his worship in the Mosaic covenant, as with so much in the Mosaic covenant, pointed us to our great high priest, Jesus Christ. So the argument for tithing continues with this point. While the ceremonial aspects of the tithe are no longer in force, namely the ones associated with feasts and charity, the basic tithe supporting the work of the ministry remains in part because Christ affirmed it in Matthew 23, 23, and in Luke 11, 42. As to the argument that Christ's affirmation here applies only to the Jews, Barkley points out that in Matthew 23, the chapter begins by indicating that Jesus was speaking to the multitudes and to his disciples. In fact, the verse reads, then Jesus, this is Matthew 23, one, then Jesus spoke to the multitudes and to his disciples. So, for those of you who've been listening to our call to giving over the years, and you know that we speak often here of tithes and offerings, because we align ourselves with the latter argument that tithing is for the Christian. I'm gonna elaborate on that point, and we're gonna come back to Matthew 23, 23 to understand whether, in fact, that's what Christ is doing. Is he affirming the tithe there? But before we do that, it's important to consider a key passage in Hebrews 7 in which we see, in the word of God, the tithe before the mosaic covenant being tied to tithing as worship to Christ. So, let's turn to Hebrews 7 and read verses 1 to 10. Hebrews 7, 1 to 10. For this Melchizedek, 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 10th part of all, first being translated King of Righteousness, and then also King of Salem, meaning King of Peace, without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, remains a priest continually. Now, consider how great this man was, to whom even the patriarch Abraham gave a 10th of the spoils. And indeed, those who are the sons of Levi, who received the priesthood, have a commandment to receive tithes from the people according to the law, that is, from their brethren, though they have come from the loins of Abraham, but he whose genealogy is not derived from them, receive tithes from Abraham and blessed him who had the promises. Now, beyond all contradiction, the lesser is blessed by the better. Here mortal men receive tithes, but there he receives them, of whom it is witnessed that he lives. Even Levi, who receives tithes, paid tithes through Abraham, so to speak, for he was still in the loins of his father when Melchizedek met him. So that's a long passage and there's a lot there, but the central argument in thinking about this section in Hebrews, the central argument is really it's not about tithing, but as we'll see, there's a lesson to be learned about it. The central issue here is the priesthood of Christ. And Melchizedek is here, a type of Christ, as we see from verse three. For example, we read, neither beginning of days nor end of life, but made like the Son of God. So the argument is that this priesthood is far superior to the Levitical priesthood, which must be done away with. And the larger issue in this book, the book of Hebrews, it's to the Hebrews, the Jewish believers, the larger issue is to keep them from turning away, to reverse course in order to escape persecution. The writer of Hebrews is saying no, you can't turn away. This priesthood is a priesthood that is of Christ. So in pointing them to the priesthood of Christ here in this passage, John Owen says the argument here is, quote, a more excellent priesthood than that of Aaron is being introduced according to the purpose and promise of God. It followed necessarily that the priesthood, the Levitical priesthood with all the worship, rights and ceremonies which belonged to it was to cease and be taken out of the way. For as this new promised priesthood was inconsistent with it and could not be established without the abolition of it, so it brought a far greater benefit and spiritual advantage unto the church than it before enjoyed. And so part of the issue in this Hebrews 7 passage and the difficulty for the writer of Hebrews is that Abraham himself was like a God to the Jews. And so that made it more difficult for them to set aside their traditions and the privileges that derived from that genealogy. So in trying to persuade the Jews of this greater eternal priesthood, the writer of Hebrews says, even the patriarch Abraham gave a tenth of the spoils. And at the end of this section we read in verses nine and 10, even Levi, who receives tithes, paid tithes through Abraham so to speak, for he was still in the loins of his father when Melchizedek met him. So within this argument about the eternal priesthood of Christ, we have this instruction on tithing. And I'm going back to AWP, who helps us understand what's going on in this passage. Pink writes, the fact that Abraham paid tithes to Melchizedek as mentioned there indicates that as Abraham is the father of the faithful, so he left an example for us, his children to follow in rendering tithes unto him of whom Melchizedek was the type. And the beautiful thing in connection with the scripture is that the last time the tithe is mentioned in the Bible, here in Hebrews seven, it links the tithe directly with Christ himself, showing us that our obligations in the matter are concerned directly with the great head of the church. I hope you're following me. It's essential for us to understand the connection between Melchizedek and Christ. And so we're gonna look at that a little more. Look back to Hebrews five and verses six to 11. Christ in these passages is referred to as a priest according to the order of Melchizedek twice. So reading Hebrews five, let's see, I think I started in verse five. So also Christ did not glorify himself to become high priest, but it was he, he's referring to God the father, who said to him, you are my son, today I have begotten you. And he also says in another place, you are a priest forever according to the order of Melchizedek and continuing in verse seven, who in the days of his flesh, when he had offered up prayers and supplications with vehement cries and tears to him who was able to save him from death and was heard because of his godly fear, though he was a son, yet he learned obedience by the things which he suffered. And having been perfected, he became the author of eternal salvation to all who obey him, called by God as high priest according to the order of Melchizedek of whom we have much to say and hard to explain since you have become dull of hearing. So that's five, look at Hebrews six, verses 19 and 20. Christ is described in the same way, six, 19 and 20. This hope we have as an anchor of the soul, both sure and steadfast and which enters the presence behind the veil where the forerunner has entered for us, even Jesus, having become high priest forever according to the order of Melchizedek. So Hebrews seven refers to Melchizedek as being like the son of God. And Christ is referred to as being according to the order of Melchizedek. So that connection is critical. Christ is our great high priest. Greater by far than the Levitical priests who while in the loins of Abraham paid tithes to Melchizedek who was a priest connected in this extraordinary way in scripture with Christ himself. This is what Arthur Pink and others say, this is why they say, the tithe applies to Christians today. Christ is our great high priest. He's prophet, priest and king. But he is our great high priest just as Hebrews 414 says. Therefore, since we have a great high priest who has ascended into heaven, Jesus, the son of God, let us hold firmly to the faith we profess. So with these passages in Hebrews, we have the word of God connecting Abraham, the father of the faithful with tithes made to one like the son of man. And here again, the connection extends before the law, under the law and after. Now, I quoted John Owen before. And John Owen in his commentary on Hebrews 7 muddies things up a little bit. But I wanna tell you what he says about it because it's interesting and relevant. He seems to view the tithe as part of the ceremonial law. And I say seems to view it that way because he really kind of straddles the fence, if you will. He includes in his commentary on Hebrews 7 both of these statements. He's first, he says the precise law of tithing is not confirmed in the gospel. It feels a little awkward disagreeing with John Owen. But I'll continue with this quote. He says, for that saying of our saviors approving the tithing of mint and cumin evidently respects that legal institution which was then enforced and could not be violated without sin. And by his approbation of that law and of the duty and observance of it, he did no more confirm it or ascribe an obligatory power unto it under the gospel. Then he did so unto all those other ceremonial institutions which both he himself observed as a man made under the law and enjoined others so to do. So that's one thing that Owen says but he continues in his commentary and later he says the tithe is the best direction of what our practice should be. He says, whereas by the light of nature which is to suggest it's a moral law. All, so whereas by the light of nature all rules of reason and positive institutions a portion of what God is pleased to give unto every man is to be returned unto him in the way of his worship and service wherein it may be used according unto his appointment. And whereas before the giving of the law sundry holy men fixed on the 10th part as that which was neatest to be so dedicated under God and that as is probable not without some a special conduct of the Holy Spirit if not upon express revelation and whereas this was afterward expressly confirmed under the law by positive institution the equity whereof is urged in the gospel it is the best direction that can be given unto any what proportion of their state should be set apart unto this purpose. Sounds to me like he's taken both sides. But so I know these are long quotes and it's late in the day but he's saying Abraham and Jacob probably were either directed by the Holy Spirit or by express revelation to give a 10th and he goes on to say and a part of this quote that I didn't include here that there is no need to furnish men with excuses not to perform their duty. He says I shall therefore leave this rule as the best direction of practice in the matter. So I'm gonna come back now to Matthew 23, 23 and we're gonna wrap it up. In Matthew 23, 23 we and if you look at the new King James version. Six, well in chapter 23, six times Christ calls the Pharisees hypocrites and five times he says they're blind, they're blind guides, blind fools and blind men. And in this context we read verse 23, woe to you scribes and Pharisees hypocrites for you pay tithe of mint and anise and cumin and have neglected the way to your matters of the law justice and mercy and faith. These you ought to have done without leaving the others undone without leaving the tithing of those herbs undone. But the heart of the matter in Matthew 23, 23 is the heart of the giver. I'm gonna say that again, the primary issue in Matthew 23, 23 is at the heart of all giving and it is the heart of the giver. These Pharisees were giving hypocritically and legalistically only to be seen, only to be able to proclaim that they had done what was required and certainly it was not because they loved God or were worshiping God. They did not love God, they loved themselves. They did not love God nor were they capable of doing the other things the law required, summarized as loving one another. In other words, despite all their, I can't remember which commentator used this word but I liked it, punctiliousness and obeying hundreds of stupid ridiculous rules they had devised, they were entirely incapable of any obedience at all because they were of their father, the devil. So what Christ is doing in this verse is establishing what I'm calling a baseline forgiving, a baseline that every other passage in the New Testament speaks to in one way or another and this is the baseline. Your giving should be motivated by love and of course it should follow the benchmark from the rest of God's word, a tenth or a tithe. The argument that this woe in verse 23 in particular is spoken of something that doesn't apply to the church is ridiculous. I could be maybe a little more respectful to those who disagree but I'm aiming to be emphatic. The whole context of Matthew 23 is of crucial importance to the church. We see the same errors Christ is calling out here in this chapter in so-called churches everywhere. Churches led by covetous men who twist to the word of God for personal gain and glory just like the Pharisees did. Think of every one of these woes. You shut up the kingdom of heaven against men. You devour widow's houses. You for a pretense make long prayers. You make your proselytes sons of hell. You swear deceitfully. You neglect the heart of the law while pretending to obey it. You pretend to be holy when you are wicked. You are the sons of those who murdered the prophets and murder them yourself. I'm convinced that Christ is saying in Matthew 23, 23. And so I'm what Neo called movie mode like I'm changing the, I'm putting it in my own words. I think this is what Christ is saying. Of course you're supposed to tithe at a minimum. That's obvious. You shouldn't neglect that. It's what I've commanded since the earliest generations and reiterated through my prophets and I'm again affirming now. But if you are doing it, if you are not doing it because you love God, if you're not doing it because you want to glorify the God of Abraham, if you're doing it, heaven forbid for your own glory, then you are blind. You are a fool. You are lost. Christ is saying, don't neglect the heart of the law while pretending to obey it. By all means obey it. But don't neglect justice, mercy and faith. And then if we look at 1142 and Luke, I think we gain an understanding of what Christ is conveying more clearly. If we look at that parallel passage, this is what it says, 1142 Luke. But woe to you Pharisees, for you tithe, mint and rue and all manner of herbs and pass by justice and the love of God. These you ought to have done without leaving the others undone. There it is. It's the love of God. That's the baseline. And the benchmark is the tithe. I would like to take time to go through all the passages in the New Testament that underscore the ways in which giving reveals the heart of the giver and is connected with loving God and loving one another. But we don't have time to do that. I will say though that those verses often come to us as commands to give. And for every church goer who resists the 10% benchmark, there's another one who bristles at the command even without the percentage. If that describes you, then repent and believe the gospel. Our Lord Jesus Christ was the perfect giver. And his perfect gift was himself to wretches like me while I was in full rebellion. There is not a command that I did not break and break repeatedly and without remorse. And that doesn't make me special. Every one of us has done the same and deserves the undiluted, everlasting wrath of God poured out full strength. But God who is rich in mercy because of his great love with which he loved me, he rescued me, he forgave me, he took my punishment, he credited me with perfect righteousness. He made me to sit in heavenly places with him and he meets my every need in this life and more, pours out such blessing that it is overwhelming. And he will do that for everyone who will repent and believe the gospel. And we will delight in all the duties that he gives us, including the duty of giving because we receive those commands with a new heart as new creations in Christ, praising God for having given us entry into his kingdom and in fact, the means to worship him with our tithes and offerings. When we are born again in this way, we worship, we worship by giving our lives for his glory and certainly our money. We'll give proportionately, regularly, benevolently, evangelistically, decently, orderly, honorably and worshipfully. Those are words used and explained in a five-part sermon series from a pastor who in 1989 preached at Trinity Baptist Church in Montville, New Jersey, you can find him on sermon audio. He died not long after that preaching that series. You've heard me quote him here before. His name is Dean Allen. I'll leave you tonight with a quote from that sermon series. Pastor Allen, so he took a series of, I think it was 30 lessons that he taught in a Sunday school, condensed it into five sermons and now I'm giving it to you in two quotes. But he summarized the teaching of the Bible as commanding quote, cheerful, ready, sacrificial, giving to the cause of Christ in the church from a humbled and grateful heart with 10% of your gross income as a minimum beginning. And he added this quote, a pattern of giving less than a tithe of your gross income reveals, I believe, a questionable love for Christ, a probable love of money, possible mismanagement of funds, and a predictable disorderly life because your priorities are all out of whack. And amen to that, let's pray. Father in heaven, we are amazed at your kindness to us and we are grateful for the privilege of worshiping you with our possessions. We thank you for how your word instructs us to do that and we know of the great blessings that come to us when we obey your instructions. And among those Lord is that your gospel goes out from this place and sinners are saved and it just brings us amazing joy to see that. And so we thank you for just the privilege of being part of it. And we thank you for our time together tonight in Jesus' name, amen.