'' …when you give your tithe to the poor

and needy, God receives it'’

Olumuyiwa Olaolu Oriowo

Tithing Redefined
By Olumuyiwa Olaolu Oriowo,

Copyright © 2014 by Olumuyiwa Olaolu Oriowo,

This book cannot be distributed by any electronic or mechanical

means, in print or online. No part of it may be altered, reproduced
or downloaded without the express written permission of the
author and Createspace.
Unless otherwise indicated, all scriptures quotations are taken from
the New King James Version of the bible.

For more information, contact the author;

E-mail:[email protected]/ SMS: +2348179800806.

Published By
ALFATOA COMMUNICATIONS
1, Boyle Street, Shomolu, Lagos
Tel: +234 - (0) 803 409 3699, (0) 809 772 1451

ISBN-13: 978-1500725174
ISBN-10: 150072517X
All rights reserved
Dedication

T
his book is dedicated to all people who have
raised their voices against “tithing to the church”
doctrine. And to all who will not keep mute in
opposition to it.
Table
of Content

From the Author........................................................................ix

Introduction............................................................................xiii

Section One: The Old Testament

Chapter One: The Beginning..............................................21
Chapter Two: The Levitical Period....................................27

Section Two: The Change

Chapter Three: The Messianic Period................................35

Section Three: The New Testament

Chapter Four: The Early Church Period............................53
Chapter Five: The Dark Ages’ Period................................59
Chapter Six: The Modern Church Period.........................65
Chapter Seven: The Post - Modern Church Period.........71

Conclusion...............................................................................79
Notes........................................................................................83
Acknowledgement

W
e are not smarter than our fore- fathers. We
are just children born in due season.
Firstly, we acknowledge all who have
labored, and those still working to see the church
recognized not as an organization but a powerful force for
societal transformation.
Secondly, we appreciate the efforts of Martin Luther,
John Wesley, Charles Spurgeon and Billy Graham.
Acknowledgement also goes to Russell Earl Kelly for
his extensive research on tithing, Sunday Adelaja for his
example on how tithes can be used to transform societies.
From the Author

I
n 2009, I was still an undergraduate in one of the
Universities in Nigeria. As I occasionally do in those
days during holidays and strikes, I stayed with a
friend in Ikorodu-a town in the suburb of Lagos. During
this period, it's usually a joyous moment to gather with old
friends whom were my classmates in the polytechnic,
there in Ikorodu.
On a particular day we gathered at a certain place after
some of those old mates came checking on my friend and I.
It was a great moment for me after long absence from
home.
As we began to chat, each of us started inquiring how
individuals are doing after our national diploma program.
Each one rolling out questions based on what needed to be
known about the other person. We were five in numbers,
and I was the only one still in school at that time. The rest
10 TITHING REDEFINED

of them prior to that time had graduated from the

polytechnic.
One of them suddenly asked me about my plans for
the future. But before I could muster an answer, my friend
whom I was staying with quickly gave an answer. He
said: Laolu (as I'm fondly called) wants to be a pastor. I
nodded in agreement; confirming God had called me
earlier in 2008.It was in the early hours of the morning of a
particular very cold day, after an all night labor on the
drawing board.

There was a burden for a stain on the church.

My good friend who asked the question then replied
sarcastically. He said: ''it's good; after all you will collect
tithes and offerings from the people.'' Immediately, I
heard that statement, tears began rolling down from my
eyes. The opinion of my friend on the reason I wanted to
be a pastor hit me so bad. He jokingly reiterated I wanted
to be a pastor because of tithes and offerings.
For me that was a big insult, because I had hated 'free
lunch' growing up. In fact, though still in school, I was an
intern in an architectural firm at that time.

A spiritual research was inspired.

Later on I asked my friend; is it not possible for a
pastor not to collect tithe in the church and still make great
impact? After all, I never heard nor read from the bible
that Jesus did collect tithes, neither the apostles. I'm going
to search this out in the bible. From that day, I carried a
 From the Author 11

burden that led to rigorous research with prayer and

fasting on tithing. And after five years, I became fully
convinced 'tithing to church doctrine' is unscriptural. And
one need not collect tithes from the people to be a
successful pastor.
All the facts and truths authenticating the error of
'tithing to the church' doctrine is what you are holding in
your hand right now. It contains revelations that relief me
of my burdens on the issue of tithing to the church
doctrine.
This book is very dear to my heart. I pray your eyes be
open as you read. In Jesus name. Amen!

- Oriowo
Introduction

U
narguably, tithing is one of the most
controversial subjects in and outside the four
walls of the church. It is one of the most debated
topics privately and publicly, especially in this twenty first
century. But, regrettably it is the least understood and
most exaggerated subject in Christendom for the past two
decades.
Moreover, there is an argument for and against giving
of tithes. One is Tithing to the church and the other; doing
away with Tithing as an Old Testament law. But, this
groundbreaking book disapproves both assertions.

Tithing to the church is not the key to financial

prosperity.
The cliché: 'If you don't pay tithe to the church, things will be
tight for you' is a false doctrine, half truth and one the
14 TITHING REDEFINED

greatest perpetuated lie in this generation. This is so

because half truth is still a lie. As we are all aware, there
are many very wealthy people in the world who don't give
tithes to any church organization.
In fact, majority of the top richest people in the world
don't give tithe to any church organization.
It's a fact that the richest individuals in the world and
Africa respectively don't pay tithe to any church. But
make no mistake, these people do give tithes. Irony! Yes,
they are addicted givers to the poor and needy. They give
far above one tenth (2 Corinthians 9:6-7). Their tithe is in
their big donations to foundations and charity, helping
the poor and needy, solving various diverse problems in
their communities and around the world.
No wonder history has it that the richest man of all
time till date – German descent, American John. D.
Rockefeller Sr. does tithe his income to charity.
Nevertheless, he supported churches financially
throughout his life time. He was a devout Northern
Baptist and lived by the dictum of John Wesley: ''gain all
you can, save all you can, and give all you can''.
Therefore, giving tithe to church organization
contrary to popular belief is not in any way the key to
financial prosperity. We are to give tithe as a covenant
principle, but scripturally, there is no such thing as giving tithe
to the church, as a commandment.
Tithing is just a covenant principle of God to show us
the minimum percentage of our income we shouldn't
keep to ourselves.
 Introduction 15

Jesus Redefined Tithing.

Jesus Christ, our example and head of the church, even
though he has the right to receive tithe as a commandment
being a priest forever in the order of Melchizedek
according to the law, yet didn't receive tithe from
anybody. Why? The law of tithing changed when he
arrived and by his death on the cross.
I know if you are a good student of God's word and
an advocate of tithing to the church you are already thinking
about Matthew 23: 23, where Jesus himself advised the
Pharisees and scribes to pay tithe. Relax and open your
ears.
Firstly, that is the only statement of Jesus concerning
tithe throughout the whole New Testament book.
Secondly it was a statement not for instruction to pay
tithe specifically but to rebuke the Pharisees and scribes
for overemphasizing tithing as a law over more important
laws—Justice and Love.
And we know there is no love without giving,
especially to least of the society-needy and poor. Jesus
called the Pharisees and scribes hypocrites. Why? They
prefer to give tithe in the temple than to give to the poor
and needy. And this is exactly what many of us are doing
today. We are like the Pharisees. We are hypocrites. God
forgive us!
Listen, this is wisdom; Jesus redefining tithing to
them. No wonder he never collected it. He gave no
instruction to his disciples or the apostles to neither give
nor collect it.
16 TITHING REDEFINED

Also, the apostles upon whom the church was built

followed Jesus' example. It will shock you to know that
they too never receive tithe from anyone throughout the
early church period, even though they were 'priest' called
and ordained by Jesus himself.
In fact, tithe was not mentioned in the early church.
But giving to the poor and needy was emphasized. They
understood as they were taught by the master that when
they give one tenth and above they have automatically
paid their tithe. The key is not to give below one tenth of
every income. Proverbs 11:24 says:
''There is one that scatters yet increases
more; and there is one who withhold more
than is right but it leads to poverty''.

It means do not keep to yourself more than what is

expected of you else you become poor.

House of God is misunderstood.

In case you are asking right now about the Old Testament.
It will be interesting to know that tithing according to the
law was also for the needy and poor.
There are a total of about thirty-five verses of
scriptures on tithing appearing in eleven books in the
whole bible. Twenty-eight of these verses are in Old
Testament and seven in New Testament. And the ones
that stand out are Malachi 3:8 and 10-the most popular
tithing scriptures:
’’Bring all the tithes into the store house
 Introduction 17

that there may be food in my house, and

prove me now in this says the lord of hosts,
if I will not open for you windows of heaven
and pour out for you such blessing that there
will not be room enough to receive it”.

I know you are happy to be reminded of Malachi 3:10

the famous tithing rhetoric. Lol! But I will not spare to ask
you where and what is the house of God after Jesus died
and resurrected? The house of God is the 'People', all
people, not some separate kind of people. .So, that is
exactly where your tithes should go to or who should
receive your tithes.
The word of God says: ''we can do nothing against the
truth, but for the truth''. Moreover, 1 Corinthians 8:2 says:
''and if anyone thinks that he knows
anything, he knows nothing yet as he ought
to know''.

Therefore, let's go through the pages of this book as

we understand how Jesus redefined tithing for the
purpose of transformation in our personal lives, societies
and the world.
This era is just like the days of Samuel, when there
was no widespread revelation and the word of God was
rare (1 Samuel 3:1). A book like this is being released to
cause that widespread revelation of the original purpose
of tithing even as it was from the beginning. And this is a
key to societal transformation.
Let the transformation agenda begins with you!
 Section One

The old testament

Chapter One

The Beginning

M
oses a prophet of God, a man from the tribe of
Levi. A Tribe among the twelve tribes of
Israel was the one the God almighty gave the
laws by which the children of Israel were to live by.
Moses had unusual access to God, that even God
himself testify of him in Numbers12:6-8:
''Then he (God) said, hear now my words: if
there is a prophet among you, I, the lord
make myself known to him in a vision and I
speak to him in a dream, not so with my
servant Moses; he is faithful in all my
house. I speak with him face to face, even
plainly, and not in dark sayings; and he sees
the form of the lord. Why then were you not
afraid to speak against my servant Moses?''
(Emphasis added).
22 TITHING REDEFINED

Tithing became a law.

God gave Moses the law of tithing at that time after Israel
was delivered from Egypt. It therefore shows how
important it is to God as a covenant principle. So, the
principle didn't end with Abraham, but continued till the
Levitical period--the exclusive reign of the Levites as
priests of God on earth.

The Levites now represent Melchizedek.

The Levites were chosen and separated by God among
the twelve tribes to be priests (God's representative), and
to receive the tithes from the rest of the people on behalf of
God. Leviticus 27:30:
''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.”

The book of numbers gave us a clear exposition of the

duties of the Levites, and the reason they were separated
by God from the rest of the tribes. Numbers 18:6-7:
''Behold, I myself have taken your brethren
the Levites from among the children of
Israel; they are gift to you, given by the lord,
to do the work of the tabernacle of meeting.
Therefore you (Aaron), and your sons with
you shall attend to your priesthood for
everything at the altar and behind the veil;
and you shall serve. I give your priesthood
to you as a gift of service, but the outsider
 The Beginning 23

who comes near shall be put to death.''

(Emphasis added).

These two scriptural verses above clearly indicate the

duties of the Levites and the major reason God separated
them. They were to do no work at all, unlike their brethren.
But, they were to do the work of the tabernacle of
meeting—the place the children of Israel do assemble to
hear the word of God and to receive answers to their
problems. Hence, God gave a commandment that all the
tithes from the children of Israel should be given to the
Levites as an income for their work in the tabernacle of
meeting. Numbers 18:21:
''Behold, I have given the children of Levi all
the tithes in Israel as an inheritance in
return for the work which they perform, the
work of the tabernacle of meeting''.

Also, Numbers 18:24:

''For the tithes of the children of Israel,
which they offer up as heave offering to the
lord, I have given to the Levites as an
inheritance; therefore I have said to them,
among the children of Israel they shall have
no inheritance'' .

Looking at Numbers 18:24 above, we see that tithes

being given by the people to the Levites belongs to them as
an inheritance since they have no part in sharing of the
land of Canaan. Therefore, in today's language it will
24 TITHING REDEFINED

mean that pastors called into the church business should

do no work or business to acquire anything, except tithes
given to them by the people.
Moreover, we see in Numbers 18:26 and 28 that even
the Levites are commanded by God to give tithe of the
tithes collected from the people. So, no one is excluded
from the law of tithing. This is also stated in Hebrew 7:9-
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”.

Levites are sons of Abraham, so they have to pay tithes to

do the work and walk in the blessings of Abraham.

Tithes also belong to the poor and needy.

We have seen so far in this chapter that tithes belong to
the Levites or pastors, in today's language. But, before you
justify anyone who claim tithes to the priests or pastors
exclusively. I want you to quickly look at this verse of
scripture; Deuteronomy 14:22-29.But, our emphasis is on
verse 29:
''And the Levites, because he has no portion
nor inheritance with you, and the stranger
and the fatherless and the widow who are
within your gates may come and eat and be
satisfied that the lord your God may bless
you in all the work of your hand which you
do''.
 The Beginning 25

Whoa! What a revealing scripture, I hope you can see

what I saw. The tithes also belong to the strangers,
fatherless and widows in the society.
Friends, before you argue against this, kindly check
Deuteronomy 26:12 for a confirmation. It's written;
by the mouth of two or three witnesses a
word is established.

Seriously, this shouldn't be a surprise or generate

any argument if we understand the basis for the law of
tithing to the Levites in the first place. They have no
inheritance or land to do business. And that is exactly the
case with strangers, fatherless and widows at that time.
They too can't have inheritance: strangers don't belong to
any tribe, fatherless and widows are victims of
circumstances. They are handicapped.
So, they need to be supported with the tithes as it was
with the Levites. They are in the same category-'needy', as
far as God is concerned.
Friends, in case you have asked before now who
receive the tithes of the Levites. Kindly refer to Numbers
18:26 and 28 mentioned above. Now you know the
answer—'the strangers, fatherless and widows' -needy!
Please before you throw stones, read this book to the
end.
Chapter Two

The Levitical Period

M
oses a prophet of God, a man from the tribe of
Levi. A Tribe among the twelve tribes of
Israel was the one the God almighty gave the
laws by which the children of Israel were to live by.
Moses had unusual access to God, that even God
himself testify of him in Numbers12:6-8:
“Then he (God) said, hear now my words: if
there is a prophet among you, I, the lord
make myself known to him in a vision and I
speak to him in a dream, not so with my
servant Moses; he is faithful in all my
house. I speak with him face to face, even
plainly, and not in dark sayings; and he sees
the form of the lord. Why then were you not
afraid to speak against my servant Moses?”
(Emphasis added).
28 TITHING REDEFINED

Tithing became a law.

God gave Moses the law of tithing at that time after Israel
was delivered from Egypt. It therefore shows how
important it is to God as a covenant principle. So, the
principle didn't end with Abraham, but continued till the
Levitical period--the exclusive reign of the Levites as
priests of God on earth.

The Levites now represent Melchizedek.

The Levites were chosen and separated by God among the
twelve tribes to be priests (God's representative), and to
receive the tithes from the rest of the people on behalf of
God. Leviticus 27:30:
“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”

The book of numbers gave us a clear exposition of the

duties of the Levites, and the reason they were separated
by God from the rest of the tribes. Numbers 18:6-7:
“Behold, I myself have taken your brethren
the Levites from among the children of
Israel; they are gift to you, given by the lord,
to do the work of the tabernacle of meeting.
Therefore you (Aaron), and your sons with
you shall attend to your priesthood for
everything at the altar and behind the veil;
and you shall serve. I give your priesthood
to you as a gift of service, but the outsider
 The Levitical Period 29

who comes near shall be put to death.”

(Emphasis added).

These two scriptural verses above clearly indicate the

duties of the Levites and the major reason God separated
them. They were to do no work at all, unlike their brethren.
But, they were to do the work of the tabernacle of
meeting—the place the children of Israel do assemble to
hear the word of God and to receive answers to their
problems. Hence, God gave a commandment that all the
tithes from the children of Israel should be given to the
Levites as an income for their work in the tabernacle of
meeting. Numbers 18:21:
“Behold, I have given the children of Levi all
the tithes in Israel as an inheritance in
return for the work which they perform, the
work of the tabernacle of meeting”.

Also, Numbers 18:24:

”For the tithes of the children of Israel,
which they offer up as heave offering to the
lord, I have given to the Levites as an
inheritance; therefore I have said to them,
among the children of Israel they shall have
no inheritance” .

Looking at Numbers 18:24 above, we see that tithes

being given by the people to the Levites belongs to them as
an inheritance since they have no part in sharing of the
land of Canaan. Therefore, in today's language it will mean
30 TITHING REDEFINED

that pastors called into the church business should do no

work or business to acquire anything, except tithes given
to them by the people.
Moreover, we see in Numbers 18:26 and 28 that even
the Levites are commanded by God to give tithe of the
tithes collected from the people. So, no one is excluded
from the law of tithing. This is also stated in Hebrew 7:9-
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”.

Levites are sons of Abraham, so they have to pay tithes to

do the work and walk in the blessings of Abraham.

Tithes also belong to the poor and needy.

We have seen so far in this chapter that tithes belong to
the Levites or pastors, in today's language. But, before you
justify anyone who claim tithes to the priests or pastors
exclusively. I want you to quickly look at this verse of
scripture; Deuteronomy 14:22-29.But, our emphasis is on
verse 29:
“And the Levites, because he has no portion
nor inheritance with you, and the stranger
and the fatherless and the widow who are
within your gates may come and eat and be
satisfied that the lord your God may bless
you in all the work of your hand which you
do”.
 The Levitical Period 31

Whoa! What a revealing scripture, I hope you can see

what I saw. The tithes also belong to the strangers,
fatherless and widows in the society.
Friends, before you argue against this, kindly check
Deuteronomy 26:12 for a confirmation. It's written;
“by the mouth of two or three witnesses a
word is established”.

Seriously, this shouldn't be a surprise or generate any

argument if we understand the basis for the law of tithing
to the Levites in the first place. They have no inheritance or
land to do business. And that is exactly the case with
strangers, fatherless and widows at that time. They too
can't have inheritance: strangers don't belong to any tribe,
fatherless and widows are victims of circumstances. They
are handicapped.
So, they need to be supported with the tithes as it was
with the Levites. They are in the same category-'needy', as
far as God is concerned.
Friends, in case you have asked before now who
receive the tithes of the Levites. Kindly refer to Numbers
18:26 and 28 mentioned above. Now you know the
answer—'the strangers, fatherless and widows'-needy!
Please before you throw stones, read this book to the
end.
Section Two

The change
Chapter Three

The Messianic Period

J esus the messiah came to the earth as God in human

flesh. He was that son of God which was referred to in
Genesis 14, as king of Salem, priest of the highest God
(Hebrew 7:1-3).
Please let's understand there were still priests and
temples where people take their tithes to when Jesus was
born and throughout his ministry. He himself was
dedicated in the temple. He sat with the teachers of the law
in the temple. The people of his days were still obeying the
Law of Moses in giving tithes. Luke 18:12 says:
“I fast twice a week; I give tithes of all that I
possess”.

This is a scripture above is credited to a Pharisee in a

boast against a tax collector. It revealed to us that tithing
was still very much in full practice during Jesus time on
36 TITHING REDEFINED

earth.

Jesus is God in human flesh.

Jesus, according to the scriptures, is God in human
flesh. He came to show us the lifestyle of heaven-the mind
of God in all things. Why? It is because all the previous
prophets-Moses, Elijah and the rest couldn't reveal God in
totality. They only revealed God in part. They had flaws
and mistakes. They were not perfect. So, God had to come
down himself to show us how to live.
No surprises that Jesus had to declare boldly, loudly
and clearly in his famous teaching on the mount that, '' Do
not think I came to destroy the law or the prophets. I did
not come to destroy but to fulfill''
As a matter of fact, a lot of people find it difficult to
understand this statement. Some misquoted it to mean the
laws are still in force as Jesus himself said he had not come
to destroy them. But they fail to ask themselves sincerely
what he meant by to 'to fulfill it'. Sure that is the bone of
contention. Sure, that is the bone of contention.
But, if you will trust God to open your heart, you won't
have a hard time understanding the word, 'fulfill', as it was
used by Jesus.

To fulfill means to redefine for better.

Interestingly, Jesus, full of wisdom, didn't leave us in
the dark concerning what he meant by the word, 'fulfill'.
Thus, he explained in details the meaning of not
destroying the law but to fulfill it. This he did through his
 The Messianic Period 37

sermon on the mount. The messages are on murder,

adultery, marriage, oaths, revenge, love, prayer, fasting
and the rest.
According to these teachings of Jesus on the
mountain in Matthew chapter five and six (Matthew 5 and
6).We see that the word fulfill means change. So, he didn't
come to destroy the laws but to change them. One can
change something without necessarily destroying it.
Changing the laws here mean they are still to be obeyed
but in a different manner or operation. It is a kind of
modification.
In addition, we see that Jesus began his teachings on
each of these subjects in Matthew five and six with a
statement: '' you have heard that it was said to those of
old''. And after stating the topic he wants to talk about, he
would then quickly add: '' But I say to you.'' Matthew 5:21,
for example. Isn't this an indication of change? I want to
believe your answer is a resounding, yes!
Now let's look at some of those changes in brief,
based on his famous teaching on the mountain as
recorded in Matthew chapter five and six.

Murder: Matthew 5:21-22:

“You have heard that it was said to those of
old, you shall not murder, and whoever
murders will be in the danger of the
judgment. But I say to you that whoever is
angry with his brother without a cause
shall be in the danger of the judgment. And
whoever shall say to his brother, Raca!
38 TITHING REDEFINED

Shall be in danger of the council. But

whoever says, you fool! Shall be in danger
of hell fire.”

Murder according to the law is a sin. That is when

one takes the life of another man. But based on the above
scriptural verses Jesus redefined murder to mean being
angry with another man without a cause or reason. The
law of murder was not destroyed but fulfilled or changed.
Friends, under the new covenant or testament you
don't only have to take the life of another man to commit
murder, but get into anger without a reason. Come to
think of it, doesn't this change really make sense? Sure you
agree it does. Really, anger is the root of murder. Jesus was
addressing the root cause of sin to destroy the fruits. He
knew if you are angry with someone without a cause, it's
just a matter of time you will eventually kill the person,
with a very good opportunity.

Adultery: Matthew 5:27-28:

“You have heard that it was said to those of
old, you shall not commit adultery. But I
say to you that whoever looks to a woman
to lust for her has already committed
adultery with her in his heart.”

The change here is that, whoever looks to another

man's wife and desires to have sex with her have already
committed adultery because with a good opportunity he
will do it. This change really helps us because if one can
 The Messianic Period 39

restrain himself from desiring to have sex with another

man's wife then one can be sure of not falling into the
temptation of adultery. Every act starts with a desire.

Divorce: Matthew 5:31-32:

“Furthermore it has been said, whoever
divorces his wife, let him give her a
certificate of divorce. But I say to you that
whoever divorces his wife for any reason
except sexual immorality causes her to
commit adultery and whoever marries a
woman who is divorced commits adultery.”

The Law of Moses (Old Testament law) permitted

divorce as long as certificate of divorce is issued. But Jesus
redefined it.
One may still divorce and certificate may still be given,
but it should only be because of sexual immorality. Any
other reason is not accepted. In the Old Testament one can
divorce for any reason. It will not be a sin, as long as you
give a certificate of divorce. That's crazy! Sure you think so
too.
Now, imagine a man just wakes up one day and says to
his wife, 'I have divorced you' and the wife asked, honey
why? Then the man boldly replied: you didn't sweep the
floor of my room yesterday. What! 'Lol'. Friends, truly the
law is weak. Thank God, Jesus came to bring this change.
What is the change here? A man cannot divorce his wife
for any reason except for sexual immorality. That is the
change. I know some men will prefer the old law to
40 TITHING REDEFINED

perpetuate evil. But I am sure you are not one of them.

Even if you are, prior to your reading of this book, you are
delivered now in Jesus name.
Oaths: Matthew 5:33-37:
“Again you have heard that it was said to
those of old, you shall not swear falsely, but
shall perform your oaths to the lord. But I
say to you, do not swear at all; neither by
heaven for it is God's throne nor by earth,
for it is his footstool; nor by Jerusalem, for
it is the city of the great king. Nor shall you
swear by your head because you cannot
make one hair white or black. But let your
yes be yes and your no be no. Whatever is
more than these is from the evil one.”

The Old Testament law permits us to swear, make an

oath or vow. But it must not be done falsely and must be
performed once taken. Jesus changed it. Vow or oath
taking was redefined—do not swear or vow! No wonder it
was written even in the old testament in the book of
Ecclesiastes 5:5: '' It is better not to vow than to vow and not
pay'' .That is why it's not right for a pastor to persuade
people to vow or take a pledge when raising fund for
whatever reason in the church. People are being put in
bondage through such an act. Please let's allow people to
give freely and willingly. Now, receive freedom in Jesus
name.
There was an incident which happened sometime
ago on a particular Sunday in a church denomination that I
 The Messianic Period 41

attended at that time. The pastor in charge after a

wonderful and impacting message began to persuade the
people to make a vow for donation towards a proposed
land property the denomination was about to purchase.
He emphasized the importance of a vow and its prompt
payment, citing some scriptures.
Sincerely, he was really making sense. And people
were already getting persuaded, including me of course.
The pastor being an orator with a lot of charisma was
doing a good job of persuasion. But, fortunately for the
people and unfortunately for him, perhaps, he mentioned
Ecclesiastes 5:5; '' It is better not to vow than to vow and not
pay''. Immediately, it was like wool being pulled away
from people's eyes. Almost everyone whispered ''oh
ohh!''. And it sounds loud enough for the pastor to hear.
The scripture the pastor wanted to use as an object of
further persuasion was now used by the Holy Spirit to
open the eyes of the people.
I pray that is exactly what will happen to you as you
read Malachi 3:10 from now, in Jesus name.
Lastly, let's consider one of the most important, if not
the most important of all the changes Jesus made in the
law.

Love: Matthew 5:43-47:

''you have heard that it was said; you shall
love your neighbor and hate your enemy.
But I say to you, love your enemies bless
those who curse you, do good to those who
hate you, and pray for those who spitefully
42 TITHING REDEFINED

use you and persecute you. That you may be

sons of your father in heaven for he makes
his sun shine on the evil and on the good and
send rains on the just and on the unjust. For
if you love those who love you what reward
have you? Do not even the tax collectors do
the same? And if you greet your brethren
only, what do you do more than others? Do
not even the tax collectors do so?''

The Law of Moses said we should only love our

neighbors and hate our enemies. But Jesus changed it. He
redefined love for us all. He stated, there is no loving God
without loving people, even if they are your enemies or
have wronged you. Why? God loves them. Hence he
doesn't withhold his goodies of sunshine and rain from
them. How then are you like God or will be like God if you
don't love your enemies? The change is, love people all the
same even if they don't deserve it. Yes! Love them, they
betrayed you, love them. They cheated on you, love them.
Love all peoples the same, irrespective of who they are,
their tribes, ethnicity and color. Love them. This can't be
overemphasized.
It is noteworthy to say at this junction that the greatest
revelation anyone can have especially in this twenty first
century is that Jesus came for a change. So, it is wisdom to
always seek the change he brought, and then we begin to
understand God and his word. Our greatest undoing as
people is that of failure to seek, accept and follow to the
letter, the change Christ has brought in all ramifications.
 The Messianic Period 43

Now that we have seen and believed that Christ came

for a change of the law to fulfill them. And having
considered some of those changes, I know you are eager to
see that of tithing also.

Tithing: Matthew 23:23, also repeated in Luke 11:42:

“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
(justice and love of God) you ought to have
done without leaving the others (tithing of
things) undone.” (Emphasis added).

Friends, these two verses (Matthew 23:23, Luke

11:42) are one. And it is the only verse of scripture credited
to Jesus on tithing.
Interestingly, it was a statement of rebuke and
pronouncement of woes or curses rather than instruction
to pay tithe. Jesus first and foremost acknowledges their
payment of tithes. But he was quick to add that there are
some things greater than their paying of tithe which they
are not doing. They are weightier matters of the law than
tithing to the temple, according to Jesus. Those things we
saw in the above scripture-Justice and Love of God. These
they supposed to have done. They outweighs far better
and greater than the paying of their tithe in the temple.
Jesus was redirecting their focus to the real
temples—humans. He simply was telling them that, look
I'm not against you giving of tithe… you are obliged to do
44 TITHING REDEFINED

it. But I'm against the way and manner you are doing it.
And that attracted a curse.
Also we need to be reminded that, Jesus when asked
to point out the greatest of all the commandments. He
simply told them it's Love. And he was quick to add that,
upon love hang all other laws (including the law of tithing)
and the prophets (Matthew 22:34-40).
Therefore, I strongly believe it's unscriptural and
against the will of God for any pastor to preach against the
people giving tithes directly to the poor and needy.
The above statements may sound confusing to you,
except you know how to read in between the lines and
draw conclusion. The love of God is demonstrated in
giving (John 3:16).This is simply because one can give
without loving, but no one loves without giving. One can
give tithe without loving God, but you cannot love God
without giving tithe. Tithing will not make you to love
God, but love of God will automatically make you to tithe.
And the love of God can only be demonstrated towards
your neighbor. The Love towards God and to your
neighbor are alike according to Jesus (Matthew 22; 37-
40).And who is your neighbor? That is anyone in need of
help; especially the afflicted of the society. That is why
Jesus answered the question with the story of the man who
fell into the hands of robbers in the story of the Good
Samaritan (Luke 10:25-37), (Matthew 25:35-46).
Therefore, if you accept that love for God is also love
for your neighbor. And giving to God (which is
unarguably a demonstration of your love) is also giving to
 The Messianic Period 45

your neighbor. Then it will be foolishness to go against

giving your tithe to your neighbor. Since, it's the same
thing as giving it to God.
There is no law that prevents you from giving your
tithes to the poor and needy-- which Jesus said you always
have around you, at all times.
The religious people of Jesus days because of their
addiction to the law prefer giving tithe in the temple to
giving to the poor and needy. The widows, strangers,
fatherless are being neglected and cheated.
The Pharisees and religious leaders are supposed to
take care of them. Instead, they are only interested in
collecting from them. Whoa! You just said, '' as it was in the
days of Noah so it is in our time, sang a popular Nigerian
gospel musician.'' A lot of people today just like the
Pharisees will choose to give their tithes to the 'church'
than to give to the poor and needy.
If you prefer the former to the latter, you are passing
by the weightier matters of the law. The love of God
doesn't dwell in you. But in case you are saying: but one
can do both; I can give tithe to the church and still give one
tenth to the poor at least to be on a safe side. Then you are a
hypocrite. I know how difficult it is for you to pay even the
compulsory one tenth to your church denomination.
People must come before projects.
The love of God is only demonstrated towards
people. Ministry is all about people not buildings and
properties. You are not like the Samaritan Jesus spoke
about in the bible. Well, as a matter of freedom, you are
46 TITHING REDEFINED

only free to give whatever you want to give to your church

denomination after you have fulfill the law of love by
giving your tithe to the poor and needy.
How can you say you love God, who you cannot see,
when you pass by fellow human beings like you, whom
you can see with your ''korokoro'' eyes. There is no loving
God without loving people. Moreover, you cannot give to
God without giving to people. That's what Jesus was
telling them.
Some people have argued that after all Jesus told
them to tithe. Of truth he never abolished tithing unlike
that of vow which he said we should not do at all
(Matthew 5:33-34).He was redirecting their focus on the
change to come. The destruction of the temple made with
brick and mortar (Mark 13:1-2).And the people becoming
temples (Mobile Temples).It's written also in the
scriptures, the words of Jesus:
“destroy this temple and I will raise it in
three days--speaking about himself.”

Based on Matthew 23:23 we can see that tithing was

still relevant in Jesus days. But he never collected tithe
even though he had the right as a priest. Why? He needed
to effect the change by showing example for the apostles to
follow. And that became a blueprint for the church after
his departure.
Friends, am sure you need more reasons Jesus didn't
receive tithe as a priest and a high priest forever for that
matter. He knows what we don't know. One of such
 The Messianic Period 47

knowing is this: Matthew 25:35-40:

“for I was hungry and you gave food; I was
thirsty and you gave me drink; I was a
stranger and you took me in; I was naked
and you clothed me; I was sick and you
visited me; I was in prison and you came to
me', then the righteous will answer him
saying, lord when did we see you hungry and
feed you, or thirsty and give you drink?
When did we see you a stranger and took
you in, or naked.”

What will you do with that tithe in your wallet?

Imagine yourself on a Sunday morning going to church.
While on the road you noticed a child lying down helpless.
As you approached, it was discovered the child had been
hit by a speeding vehicle. People gathered and decided to
take the child to the nearest hospital to save his life. So, you
decided it will be nice to be a Good Samaritan on a Sunday
morning. And you joined the sympathizers.
On getting to the hospital it became apparent some
money had to be deposited before the dying child will be
treated. No one had money to deposit. But here you are in
the midst of them with only your tithe. A decision had to
be made quickly to save the child life. Also, you have to
obey the law of tithing to your church denomination
without delay.
Inevitably, you are left with the two options to either
deposit the money for the dying child to be treated or to
48 TITHING REDEFINED

obey the law of 'tithing to the church' without delay.

Sincerely which option will you chose prior to your
reading this book? I guess you will choose to go pay the
tithe to the church first and hope God understands or even
pray that by so doing God will supernaturally heal the
child. Hypocrisy! That was exactly what Jesus was
communicating to the people of his days through the
parable of the Good Samaritan (Luke 10:25-37).
If you choose not to deposit the money for the child to
be treated, you have passed by the weightier matters of the
law, because of the law of 'tithing to the church'. You ought
to have dipped your hand into your pocket, bring out the
money and pay the hospital bill—this is the love of God
which the Pharisees ought to have done. And giving your
tithe to your neighbor –the dying child, is the 'others' Jesus
said the Pharisees shouldn't neglect (Matthew 23: 23).
By so doing, you have fulfilled the law--the law of
love. You are justified. You have paid your tithe. All the
laws and prophet hang on the law of love, Jesus told us
loud and clear.
Believe it many people have died under our very
nose due to lack of love. And a lot of people have sinned
against God by passing by their fellow man just in the
name of serving God with their tithes. Tithes belong to the
strangers, fatherless, widows, poor and needy around
you.
It is noteworthy to say also that Jesus never ever gave
instruction to the disciples on tithing. But he spoke a lot
about giving to the poor and needy (Matthew 26:9). He did
 The Messianic Period 49

that a lot to the extent that the disciples thought he had

instructed Judas to go give to the poor when he told him to
do quickly what he was about to do--to betray him (John
13:19-30).
Giving to the poor and needy was not a once in a
while (as it is convenient thing) for Jesus and the disciples.
It was a regular affair. They gave consistently to the poor
and needy. There is no one who will obey Jesus on giving
their tithes to the needy and will not give consistently.
To conclude this chapter, let us consider the change
in a nutshell. Tithes in the Old Testament belong to the
priests exclusively at first. Later the strangers, fatherless
and widows were added to the list. And finally Jesus
added to the list; the naked, the hungry, prisoner, thirsty
and the sick. All these put together mean the needy and
poor.

There was no church before Jesus.

The church started after Jesus died and resurrected. There
was nothing like church before Jesus. Church is the
assembly of Christ's followers which the Pharisees are not
part of. Though they believed in God but not the principles
and the change Jesus brought.
Anyone who doesn't believe or follow the words of
Jesus is like a Pharisee. Church began with the apostles.
Jesus himself said he will build his church. It was not built
until after his departure.
Therefore, let's look at the activities of the early
church, built by Jesus, as we consider the subject of tithing
50 TITHING REDEFINED

in the New Testament.

The New Testament started after Jesus left. There is
no testament in force when the testator is still alive. So the
death of Jesus on the cross of Calvary is what actually
enforces all the changes we have considered so far,
including that of tithing.
The activities of the early church show the real
enforcement of those changes Jesus instituted. The
messianic era was a transition period for those changes.
The New Testament gives the full account of the
enforcement of the changes in the law.
Therefore, let's joyfully consider the New Testament to
observe the subject of tithing in the church of God.
 Section Three

THE NEW TESTAMENT

Chapter Four

The Early
Church Period

S
urprisingly, the greatest discovery about tithing is
that: there was no mention of the apostles
collecting it or the disciples giving it in any of the
early churches. This is shocking! Isn't it? The only mention
of tithing in the New Testament was found in the letters of
Apostle Paul to the Jews in Hebrews chapter seven and
eight.
Careful observations of these chapters reveal to us
the reason tithes was not mention in the church as regards
collection and giving. The only thing the apostles were
concerned about was giving to the poor. The master
(Jesus) had taught them so (Galatians 2:7-10).
The apostles through the teachings of Jesus
understood the purpose of tithing. They knew tithing is
wrapped up in giving, generally. It is wrapped up in your
54 TITHING REDEFINED

giving to the poor and needy. Moreover they also knew

the needy can be anybody; priests, strangers, widows,
fatherless, hungry, naked, thirsty, sick, prisoner.
The book of Acts chapter two (Acts 2:42-45) is very
elaborate and instructive on the whole activities of the
early church. And tithing to the church was not mentioned
at all. Moreover, Act 4:32, 34-37, and Act 6:1 further
revealed the activities of the early church. Tithing to the
church was far from being mentioned.

The law of tithing changed with the arrival of

Jesus as the eternal high priest.
Apostle Paul, by the inspiration of the God wrote in the
book of Hebrews chapter seven and eight to the Jews the
change which has come and is in force. In chapter seven of
the book of Hebrews we found the proofs confirming the
change in the law of tithing.
This chapters interestingly was written specifically to
address the issue of tithing. A careful study of the whole of
Hebrew chapter seven revealed to us that Jesus even
though was not a Levite but from the tribe of Judah
became a priest and not just a priest but a priest forever.
That was a change, because the Law of Moses states that a
priest can only come from the tribe of Levi. So it was
written in Hebrews 7:12:'' for the priesthood being change
of necessity there is also a change of law''. So the law of
only the Levites collecting the tithes was changed. Anyone
irrespective of his tribe or lineage can receive tithes. Why?
The law of tithing under the Levitical priesthood was not
 The Early Church Period 55

perfect. It did not achieve its original purpose, people

abused it. Hebrew 7:11 says:
“Therefore if perfection were through the
Levitical priesthood (for under it the people
receive the law), what further need was
there that another priest should arise
according to the order of Melchizedek and
not called according to the order of Aaron .”
(Hebrew 8: 7&13).

Now, this is the crux of the matter concerning tithing

in the New Testament. Tithes belong to all priests
irrespective of their tribes and lineage, whether Jews,
Greeks or Gentiles. But the ultimate question is who the
priests of Jesus are after his death and ascension? The book
of Revelation 5:10 answers this question. Revelation 5:10: ''
And have made us kings and priests to our God, and we
shall reign on the earth''.
Christ by his death on the cross of Calvary and his
resurrection have made us all kings and priests in him.
Everyone potentially became priests and kings through
the work of redemption. People were neither priests nor
kings during the Levitical period. Only the Levites were
priests. But later at the period of reign of kings, we have
other tribes as kings and priests. Hence, David was called
a prophet and a king. He was not a Levite but from the
tribe of Judah.
After Jesus, all people became kings and priests. Now
you see that tithes belong to all people. It is not an
56 TITHING REDEFINED

exclusive right of some special people like in the Old

Testament.
Another way Christ death and ascension
authenticate the change in the law of tithing was the
destruction of physical temples. Man became the dwelling
place of God. God dwells in tabernacles, tents and temples
in the old testaments. So people take their tithes to those
places. But now in the New Testament God doesn't dwell
in the temples made with hands (Acts 17:24).Man became
the temple of God. Corinthians 3:16-17:
“do you not know that you are the temple of
god and the spirit of god dwells in you, if
anyone defiles the temple of God, God will
destroy him. For the temple of god is holy,
which temple you are.”

The apostles understood it so well that they never

spend their time building houses of brick and mortar for
God calling it the house of God or dwelling place of God.
But, rather spent the whole of their life building the real
temple or house of God through teaching and free will
giving to the people.
People are the church buildings. This is a message of
the kingdom of God which is rarely preached in most
church denominations all over the world. And this
message is worthy of acceptance.

Tithing to the church was never mentioned in the

early church of the apostles.
 The Early Church Period 57

History had it that the early church period lasted for

about three hundred years (Ad300) after the death of Jesus.
And it will be clearly seen that, not only did the apostles of
the New Testament not teach tithing to the church, they
didn't collect it. Those who followed after them as leaders
of the churches throughout this period never did.
While most people will laugh at the thought, not only
was tithing not a doctrine, it was very far from being
discussed by the early church. History had it that it was
first suggested at the middle of the third century (AD200-
300).
Moreover, it will be interesting to know that the issue
of tithing in or to the church was fiercely opposed by some
faithful Christians after the apostles left at about AD70.
And at this period of its suggestion some of the people
who strongly opposed the idea were, clement and Didache
(AD100) ,Justin martyr (AD165), Tertullian (AD230)
,Origen (AD255), Cyprian(AD258). Nevertheless, after
this time of AD300, tithing to church began gaining
prominence. But actually didn't become a local church law
or doctrine until after AD500.
How did the church of God got into this biblical error
of tithing to the church as a doctrine? Sure you also want to
know. Then let's go through the next chapter as we look at
what happened between the end of the early church
period and the beginning of reformation. This period is
what is known as the dark ages (AD500---AD1500).
Chapter Five

The Dark
Ages Period

S
urprisingly, the greatest discovery about tithing is
that: there was no mention of the apostles collecting
it or the disciples giving it in any of the early
churches. This is shocking! Isn't it? The only mention of
tithing in the New Testament was found in the letters of
Apostle Paul to the Jews in Hebrews chapter seven and
eight.
Careful observations of these chapters reveal to us
the reason tithes was not mention in the church as regards
collection and giving. The only thing the apostles were
concerned about was giving to the poor. The master
(Jesus) had taught them so (Galatians 2:7-10).
The apostles through the teachings of Jesus
understood the purpose of tithing. They knew tithing is
wrapped up in giving, generally. It is wrapped up in your
60 TITHING REDEFINED

giving to the poor and needy. Moreover they also knew the
needy can be anybody; priests, strangers, widows,
fatherless, hungry, naked, thirsty, sick, prisoner.
The book of Acts chapter two (Acts 2:42-45) is very
elaborate and instructive on the whole activities of the
early church. And tithing to the church was not mentioned
at all. Moreover, Act 4:32, 34-37, and Act 6:1 further
revealed the activities of the early church. Tithing to the
church was far from being mentioned.

The law of tithing changed with the arrival of

Jesus as the eternal high priest.
Apostle Paul, by the inspiration of the God wrote in the
book of Hebrews chapter seven and eight to the Jews the
change which has come and is in force. In chapter seven of
the book of Hebrews we found the proofs confirming the
change in the law of tithing.
This chapters interestingly was written specifically
to address the issue of tithing. A careful study of the whole
of Hebrew chapter seven revealed to us that Jesus even
though was not a Levite but from the tribe of Judah became
a priest and not just a priest but a priest forever. That was a
change, because the Law of Moses states that a priest can
only come from the tribe of Levi. So it was written in
Hebrews 7:12:
“for the priesthood being change of
necessity there is also a change of law”.

So the law of only the Levites collecting the tithes was

 The Dark-Age Period 61

changed. Anyone irrespective of his tribe or lineage can

receive tithes. Why? The law of tithing under the Levitical
priesthood was not perfect. It did not achieve its original
purpose, people abused it. Hebrew 7:11 says:
“Therefore if perfection were through the
Levitical priesthood (for under it the people
receive the law), what further need was
there that another priest should arise
according to the order of Melchizedek and
not called according to the order of Aaron .”
(Hebrew 8: 7&13).

Now, this is the crux of the matter concerning tithing in

the New Testament. Tithes belong to all priests
irrespective of their tribes and lineage, whether Jews,
Greeks or Gentiles. But the ultimate question is who the
priests of Jesus are after his death and ascension? The book
of Revelation 5:10 answers this question. Revelation 5:10:
“And have made us kings and priests to our God,
and we shall reign on the earth”.

Christ by his death on the cross of Calvary and his

resurrection have made us all kings and priests in him.
Everyone potentially became priests and kings through
the work of redemption. People were neither priests nor
kings during the Levitical period. Only the Levites were
priests. But later at the period of reign of kings, we have
other tribes as kings and priests. Hence, David was called a
prophet and a king. He was not a Levite but from the tribe
62 TITHING REDEFINED

of Judah.
After Jesus, all people became kings and priests. Now
you see that tithes belong to all people. It is not an
exclusive right of some special people like in the Old
Testament.
Another way Christ death and ascension authenticate
the change in the law of tithing was the destruction of
physical temples. Man became the dwelling place of God.
God dwells in tabernacles, tents and temples in the old
testaments. So people take their tithes to those places. But
now in the New Testament God doesn't dwell in the
temples made with hands (Acts 17:24).Man became the
temple of God. Corinthians 3:16-17:
“do you not know that you are the temple of
god and the spirit of god dwells in you, if
anyone defiles the temple of God, God will
destroy him. For the temple of god is holy,
which temple you are.”

The apostles understood it so well that they never

spend their time building houses of brick and mortar for
God calling it the house of God or dwelling place of God.
But, rather spent the whole of their life building the real
temple or house of God through teaching and free will
giving to the people.
People are the church buildings. This is a message of
the kingdom of God which is rarely preached in most
church denominations all over the world. And this
message is worthy of acceptance.
 The Dark-Age Period 63

Tithing to the church was never mentioned in the early

church of the apostles.
History had it that the early church period lasted for about
three hundred years (AD300) after the death of Jesus. And
it will be clearly seen that, not only did the apostles of the
New Testament not teach tithing to the church, they didn't
collect it. Those who followed after them as leaders of the
churches throughout this period never did.
While most people will laugh at the thought, not only
was tithing not a doctrine, it was very far from being
discussed by the early church. History had it that it was
first suggested at the middle of the third century (AD200-
300).
Moreover, it will be interesting to know that the issue
of tithing in or to the church was fiercely opposed by some
faithful Christians after the apostles left at about AD70.
And at this period of its suggestion some of the people
who strongly opposed the idea were, clement and
Didache (Ad100), Justin martyr(AD165), Tertullian
(AD230), Origen (AD255), Cyprian(AD258).
Nevertheless, after this time of AD300, tithing to church
began gaining prominence. But actually didn't become a
local church law or doctrine until after Ad500.
How did the church of God got into this biblical error
of tithing to the church as a doctrine? Sure you also want to
know. Then let's go through the next chapter as we look at
what happened between the end of the early church
period and the beginning of reformation. This period is
what is known as the dark ages (AD500---AD1500).
Chapter Six

The Modern
Church Period

T
his period, (for the purpose of this book and the
subject of tithing) is dated around
AD1500—AD2000. It is a period of further
scriptural decline on tithing.
The church began to experience gradual further
decline during this period as a result of
denominationalism. The emergence of denominations
further deepens disunity in the church. Men began to
build empires and kingdoms for themselves in the name
of building the church for God. Everyone began to desire
to have their own thing, in their own way. We forgot the
blueprint the master (Jesus) gave to the apostles on what,
why and how of the church.
As denominationalism continue to gain prominence in
the church, there came an ever increasing need for money
66 TITHING REDEFINED

to build church structures and to fund other unnecessary

programs and activities not included in the blueprint of
Jesus. Then the modern churches came to be.

God raised up Martin Luther.

It all started when a man raised by God stood up to
challenge the leaders of the church. A man named Martin
Luther became tired of the corruption and unscriptural
activities of the then universal church—Roman Catholic.
Martin Luther a German monk, Catholic priest, professor
of theology and seminal figure of the 16th-century
movement in Christianity known later as the Protestant
Reformation.
He strongly disputed the claim that freedom from
God's punishment for sin could be purchased with
monetary values. He confronted indulgence salesman
Johann Tetzel, a Dominican friar, with his world famous
revolutionary book (Ninety-Five Theses) in 1517.And this
led to his excommunication from the church by the then
pope Leo X in 1520.
Luther's book was one of the first in history to be
aided by the printing press. It was printed and widely
copied in January 1518. And within two weeks, copies of
the theses had spread throughout Germany, within two
months throughout Europe. People began to listen to
Luther's sermon of change. Every believer was now able to
have access to the word of God because of the printing
press which was a new invention by Gutenberg, Luther's
friend.
 The Modern Church Period 67

Luther's revolution led to church denominations.

As the revolution was going on in the church, people's
eyes became open to the truth of God's word. The people
now saw the wrongs of the leadership of the church. So,
within a short time by 1526, Luther found himself
increasingly occupied in organizing a new church. Hence
the protestant church was founded. And this marked the
beginning of denominationalism.
Luther had great intentions of true reformation of the
church. He desired to see the church operate as it was in
the days of the apostles. But the early church model which
was the blueprint for the church of Jesus was not achieved.
Luther, in other to avoid confusing and upsetting the
people, avoided extreme change. He based his order on
the Catholic service. This became the undoing of the
reformation agenda of great man Luther.

Luther spoke against Tithing to the church

doctrine.
As a result of the lack of total and extreme change,
denominations began to surface gradually overtime till
now in the twenty first century. But note, tithing to the
church was among one of those things Luther was against.
Therefore, he preached against it in a message titled: How
Christians Should Regard Moses. This message was
preached August 27, 1525.
Luther's reformation does not accept the idea of
tithing to the church. A few excerpts from the message
reads: “The Law of Moses Binds Only the Jews and Not the
68 TITHING REDEFINED

Gentiles. Here the Law of Moses has its place. It is no

longer binding on us because it was given only to the
people of Israel. And Israel accepted this law for itself and
its descendants, while the Gentiles were excluded.”
“Moses has nothing to do with us. If I were to accept Moses
in one commandment, I would have to accept the entire
Moses.” “We will not regard him as our lawgiver - unless
he agrees with both the New Testament and the natural
law.” “For not one little period in Moses pertains to us.”
“But the other commandments of Moses, which are not by
nature, the Gentiles do not hold. Nor do these pertain to
the Gentiles, such as the Tithe and others equally fine
which I wish we had too.”
More so, it wasn't only Martin Luther who was
against tithing to the church. There were other faithful and
truthful men who spoke against it during the time of
reformation.
According to history; German Peasants 1520,
Anabaptists 1525, Erasmus 1536, and Otto Brumfels
1534.Also very many have opposed it after Luther till now.
But notable among them are; Philip Melanchthon
1560,,English Parliament 1650,John Cotton 1652 Puritan,
Roger Williams 1636 Baptist, Oliver Cromwell 1658,John
Milton 1658 Puritan, Quakers 1768,John Gill 1771 Baptist,
John Wesley 1791, Charles H. Spurgeon 1832 Baptist.
Nevertheless, the tithing abuse gained a greater
prominence towards the end of the nineteenth century
after its introduction into the Baptist church. It came as a
result of the state withdrawing from funding the church.
 The Modern Church Period 69

With the rise of Pentecostal and charismatic

movement in the twentieth century, the abuse of tithing
came to its zenith. The church of Jesus was dragged to the
height of financial corruption synonymous to the buying
and selling Jesus opposed in the temple in his days.
Some have raised their voices; Henry William Clark
1891 English, David MaConaughy 1918 Episcopal,
Francis Pieper 1953 Lutheran, John Macarthur 1982-2000,
Charles Swindoll 1990 Dallas Seminary, Russell Earl Kelly
2001 Baptist, Mark Driscoll 2008, Roman Catholic Church,
Jehovah's Witnesses, New Worldwide Church of God,
even me! What about you?
God is set to transform the church. The church is
going back to the early model of operation. And one of the
errors to be corrected to get the church back to the original
plan of God is 'tithing to the church doctrine'.
So, watch it! Anyone who stands against this change
will be swept away. Why? This is the time God have set in
his heart to undo this error of tithing to the church
doctrine.
Get ready for transformation in your church!
Chapter Seven

The Post - Modern

Church Period

T
his period, (for the purpose of this book and the
subject of tithing) is dated around
AD1500—AD2000.It is a period of further
scriptural decline on tithing.
The church began to experience gradual further
decline during this period as a result of
denominationalism. The emergence of denominations
further deepens disunity in the church. Men began to
build empires and kingdoms for themselves in the name
of building the church for God. Everyone began to desire
to have their own thing, in their own way. We forgot the
blueprint the master (Jesus) gave to the apostles on what,
why and how of the church.
As denominationalism continue to gain prominence
in the church, there came an ever increasing need for
72 TITHING REDEFINED

money to build church structures and to fund other

unnecessary programs and activities not included in the
blueprint of Jesus. Then the modern churches came to be.

God raised up Martin Luther.

It all started when a man raised by God stood up to
challenge the leaders of the church. A man named Martin
Luther became tired of the corruption and unscriptural
activities of the then universal church—Roman Catholic.
Martin Luther a German monk, Catholic priest, professor
of theology and seminal figure of the 16th-century
movement in Christianity known later as the Protestant
Reformation.
He strongly disputed the claim that freedom from
God's punishment for sin could be purchased with
monetary values. He confronted indulgence salesman
Johann Tetzel, a Dominican friar, with his world famous
revolutionary book (Ninety-Five Theses) in 1517.And this
led to his excommunication from the church by the then
pope Leo X in 1520.
Luther's book was one of the first in history to be
aided by the printing press. It was printed and widely
copied in January 1518.And within two weeks, copies of
the theses had spread throughout Germany, within two
months throughout Europe. People began to listen to
Luther's sermon of change. Every believer was now able to
have access to the word of God because of the printing
press which was a new invention by Gutenberg, Luther's
friend.
 The Post - Modern Church Period 73

Luther's revolution led to church

denominations.
As the revolution was going on in the church, people's
eyes became open to the truth of God's word. The people
now saw the wrongs of the leadership of the church. So,
within a short time by 1526, Luther found himself
increasingly occupied in organizing a new church. Hence
the protestant church was founded. And this marked the
beginning of denominationalism.
Luther had great intentions of true reformation of the
church. He desired to see the church operate as it was in
the days of the apostles. But the early church model which
was the blueprint for the church of Jesus was not achieved.
Luther, in other to avoid confusing and upsetting the
people, avoided extreme change. He based his order on
the Catholic service. This became the undoing of the
reformation agenda of great man Luther.

Luther spoke against Tithing to the church

doctrine.
As a result of the lack of total and extreme change,
denominations began to surface gradually overtime till
now in the twenty first century. But note, tithing to the
church was among one of those things Luther was against.
Therefore, he preached against it in a message titled: How
Christians Should Regard Moses. This message was
preached August 27, 1525.
Luther's reformation doesn't accept the idea of
74 TITHING REDEFINED

tithing to the church. A few excerpts from the message

reads: “The Law of Moses Binds Only the Jews and Not the
Gentiles. Here the Law of Moses has its place. It is no
longer binding on us because it was given only to the
people of Israel. And Israel accepted this law for itself and
its descendants, while the Gentiles were excluded.”
“Moses has nothing to do with us. If I were to accept Moses
in one commandment, I would have to accept the entire
Moses.” “We will not regard him as our lawgiver - unless
he agrees with both the New Testament and the natural
law.” “For not one little period in Moses pertains to us.”
“But the other commandments of Moses, which are not by
nature, the Gentiles do not hold. Nor do these pertain to
the Gentiles, such as the Tithe and others equally fine
which I wish we had too.”
More so, it wasn't only Martin Luther who was
against tithing to the church. There were other faithful and
truthful men who spoke against it during the time of
reformation.
According to history; German Peasants 1520,
Anabaptists 1525, Erasmus 1536, and Otto Brumfels
1534.Also very many have opposed it after Luther till now.
But notable among them are; Philip Melanchthon
1560,,English Parliament 1650,John Cotton 1652 Puritan,
Roger Williams 1636 Baptist, Oliver Cromwell 1658,John
Milton 1658 Puritan, Quakers 1768,John Gill 1771 Baptist,
John Wesley 1791, Charles H Spurgeon 1832 Baptist.
Nevertheless, the tithing abuse gained a greater
prominence towards the end of the nineteenth century
 The Post - Modern Church Period 75

after its introduction into the Baptist church. It came as a

result of the state withdrawing from funding the church.
With the rise of Pentecostal and charismatic
movement in the twentieth century, the abuse of tithing
came to its zenith. The church of Jesus was dragged to the
height of financial corruption synonymous to the buying
and selling Jesus opposed in the temple in his days.
Some have raised their voices; Henry William Clark
1891 English, David MaConaughy 1918 Episcopal, Francis
Pieper 1953 Lutheran, John Macarthur 1982-2000, Charles
Swindoll 1990 Dallas Seminary, Russell Earl Kelly 2001
Baptist, Mark Driscoll 2008, Roman Catholic Church,
Jehovah's Witnesses, New Worldwide Church of God,
even me! What about you?
God is set to transform the church. The church is
going back to the early model of operation. And one of the
errors to be corrected to get the church back to the original
plan of God is 'tithing to the church doctrine'.
So, watch it! Anyone who stands against this change
will be swept away. Why? This is the time God have set in
his heart to undo this error of tithing to the church
doctrine.
Get ready for transformation in your church!
Conclusion
 Conclusion

I
n conclusion, tithing to the church is unscriptural and
detrimental to societal transformation. This we have
proved by looking at the subject of tithing in old and
New Testament. Also we considered the time of Jesus as it
was recorded in the bible. Moreover historical facts about
tithing were not neglected in this book.
Tithes, we saw are for the poor and needy of the
society. But most importantly, that poor or needy could be
anybody.
Great men of God in the past preached against
tithing to the cIn conclusion, tithing to the church is
unscriptural and detrimental to societal transformation.
This we have proved by looking at the subject of tithing in
old and New Testament. Also we considered the time of
80 TITHING REDEFINED

Jesus as it was recorded in the bible. Moreover historical

facts about tithing were not neglected in this book.
Tithes, we saw are for the poor and needy in the
society. But most importantly, that poor or needy could be
anybody.

Consider the words of God's Generals on the

subject of tithing to the church.
Great men of God in the past preached against tithing to
the church. Men like Martin Luther, John Wesley and
Charles Spurgeon.
I humbly leave you with the thoughts of great men on
this subject: '' But you are not under a system similar to
that by which the Jews were obliged to pay tithes to the
priests. If there were any such rule laid down in the
Gospel, it would destroy the beauty of spontaneous
giving and take away all the bloom from the fruit of your
liberality! There is no law to tell me what I should give my
father on his birthday. There is no rule laid down in any
law book to decide what present a husband should give to
his wife, nor what token of affection we should bestow
upon others whom we love. No, the gift must be a free one,
or it has lost all its sweetness.” Charles H Spurgeon:
Christ's Poverty, Our Riches Metropolitan Tabernacle,
April 18, 1880, and Sermon 2716.
John Wesley, On Tithing: (1 Corinthians 16:2); ''
According to this lowest rule of Christian prudence, if a
man when he has or gains one pound give a tenth to God,
when he has or gains an hundred he will give the tenth of
 Conclusion 81

this also. And yet I show unto you a more excellent way.
He that hath ears let him hear. Stint yourself to no
proportion at all. But lend to God all you can''
As we commit to give our tithes and even far and
above the one tenth to the poor and needy in the society.
There will be unprecedented transformation in our
societies; economically. This will also reduce financial
corruption in the church, especially at a time such as this
when financial scandal is at its peak.
On a final note, some concerned mature Christians
are afraid the message of this book might be too risky; as it
can weaken the faith of many. But on the contrary, the
faiths of many have been weakened over the years as a
result of this error. And I strongly believe it's a greater risk
to continue in this error and not the truth of God's word.
Above all, by correcting this unnecessary error,
people's confidence of the church's integrity as the hope of
a dying world will be restored. Men like Martin Luther,
John Wesley and Charles Spurgeon.
I humbly leave you with the thoughts of great men on
this subject:
“But you are not under a system similar to that by which
the Jews were obliged to pay tithes to the priests. If there
were any such rule laid down in the Gospel, it would
destroy the beauty of spontaneous giving and take away
all the bloom from the fruit of your liberality! There is no
law to tell me what I should give my father on his
birthday. There is no rule laid down in any law book to
decide what present a husband should give to his wife, nor
what token of affection we should bestow upon others
 82 TITHING REDEFINED

whom we love. No, the gift must be a free one, or it has lost
all its sweetness.”
- Charles H Spurgeon: Christ's Poverty, Our Riches
Metropolitan Tabernacle, April 18, 1880, and
Sermon 2716.

John Wesley, On Tithing: (1 Corinthians 16:2);

“According to this lowest rule of Christian
prudence, if a man when he has or gains one pound
give a tenth to God, when he has or gains an
hundred he will give the tenth of this also. And yet I
show unto you a more excellent way. He that hath
ears let him hear. Stint yourself to no proportion at
all. But lend to God all you can”

As we commit to give our tithes and even far and

above the one tenth to the poor and needy in the society.
There will be unprecedented transformation in our
societies; economically. This will also reduce financial
corruption in the church, especially at a time such as this
when financial scandal is at its peak.
Above all, people's confidence of the church's
integrity as the hope of a dying world will be restored.
NOTES:
1. Sunday Adelaja, Church-shift (Florida: Charisma House,
2008).
2 . Russell Earl Kelly, should church teach tithing? (2001).
 Other Books
by
Olumuyiwa Olaolu Oriowo

TimeShift: ''The Error of the 12 Midnight.''