Typology of the Tithe, Firstfruits, and Firstborn (3 of 3)

The Tithe of Abraham and Jacob

Now with regards to Abraham, someone might raise the question at this point: “Well, what about the tithe of Abraham, was that "typical" as well? Since that was given prior to the Law of Moses, shouldn’t it still be regarded as something to be observed by those who are not under the Law of Moses, as we are no longer under today? Well, my first response to such a question is this: What about the “firstlings” of Abel, the “burnt offerings” of Noah, Job, and Abraham—and even “circumcision”? They were all typical, were they not? And didn’t they all pass away with the Old Covenant? Of course they did! So wouldn’t that have to be true with regards to literally tithing as well, especially as it relates to us under the Law of Moses as a command? The first and foremost reason why so many don’t think so with regards to the tithes is because they don’t know exactly what the tithe is actually “typical” of; and, secondly, in order to first start ascertaining what that the tithe is "typical" of, one first has to overcome the hurdle that we are no longer “commanded” by God to do this. Like the Sabbath (or even circumcision, firstfruits or the firstborn), the tithe is now considered by God a commandment of men and a tradition that no longer has any precedence over us under our New Covenant with Christ. And if it no longer has any precedence over us, then it stands to reason that it is now “a commandment and tradition of men,” and not a “commandment” handed down to us either by Christ or by His apostles.

But let me just say this with regards to the particular “tithe” of Abraham, that while I do believe that what Abraham did was an allegory of a spiritual truth that was to be understood by us later on down the road, if this particular action of his was just handed down to him by way of “tradition” (as seems to be with the burnt offering [1]), or even “commanded” of him to do (as clearly circumcision was), then why was such a supposed “commandment” for him to tithe from everything (including from the spoils of war), not carried over into the Mosaic Law? Again, if Abraham had a “law” or a “commandment” to tithe of everything, including from the spoils of war, then why didn’t God reinstate that law of tithing from everything, including from the spoils of war, into the Law of Moses? On the contrary, in Deuteronomy chapter 20, God clearly “commands” that the “spoils of war” were to go strictly to the people, and NOT to the Lord at all (except for in certain cases where everything was to be destroyed).[2] Think about that for a moment! The people were “commanded” in the Law of Moses to keep the spoils of war for themselves as a payment or reward for their efforts, similar to what God said of Nebuchadnezzar: “I am going to give Egypt to Nebuchadnezzar king of Babylon, and he will carry off its wealth. He will loot and plunder the land as pay for his army. I have given him Egypt as a reward for his efforts because he and his army did it for Me…” (Ezk. 29:19-20). If this was true with regards to ungodly kings, how much more so with regards to God’s holy people? Abraham, according to his custom and practice of the day, and even by God’s own estimation, had every right to retain the spoils of war as “pay” or as a “reward” for his efforts. For what he did, he too, like God says of Nebuchadnezzar: “did it for Me”; and even more so than Nebuchadnezzar, for Abraham had also rescued a “righteous” person from among the bunch who was his nephew Lot (2Pet. 2:7).

Just prior to Israel’s exodus from Egypt, God told the Israelites to "spoil" the Egyptians (Exodus 13:35). Spoils are the booty of war. And since God as Israel’s military commander had won the battle over the Egyptians in Egypt, God told Israel to take the booty (the spoil) that now belonged rightfully to them. There is no evidence that the Israelites, once they obtained this spoil, gave a tenth of it to anyone. They gave a “freewill” offering later for the construction of the Tabernacle, but no tithe; because (1) there was at that time no Levites recognized among the Israelites to offer a tithe to on God’s behalf; and (2), even if there had been a levitical order of priests at that time, the accumulation of these things from the Egyptians was reckoned as "spoils," and not as an agrarian increase from the land of Palestine that the Law of Moses ONLY required tithes to be given from. As I said, the operation of the tithe was not even in effect until the people were actually in the land, just as Moses describes below:

You are not to do as we do here today, everyone as he sees fit, since you have not yet reached the resting place and the inheritance the Lord your God is giving you. But you will cross the Jordan and settle in the land the Lord your God is giving you as an inheritance, and He will give you rest from all your enemies around you so that you will live in safety. Then to the place the Lord your God will choose as a dwelling for His Name—there you are to bring everything I command you: your burnt offerings and sacrifices, your tithes and special gifts, and all the choice possessions you have vowed to the Lord. And there rejoice before the Lord your God, you, your sons and daughters, your menservants and maidservants, and the Levites from your towns, who have no allotment or inheritance of their own. Be careful not to sacrifice your burnt offerings anywhere you please. Offer them only at the place the Lord will choose in one of your tribes, and there observe everything I command you (Deut. 12:8-14).

Now, don’t you think that if Abraham had received a “commandment” to tithe from everything, including from the spoils of war, that it would have been carried over into the Law of Moses, as was circumcision that was “commanded” of him? This proves beyond all doubt that Abraham was indeed not “commanded” to tithe. What he did, he did freely from his own heart. In fact, those who worked in non-agricultural trades, according to the law of the tithe under Moses, were also not "commanded" to tithe. As was said earlier, the tithe under the Mosaic Law was strictly by way of a “commandment,” agrarian!

The owner of a farm had to tithe, but his hired hands were exempt. Think about that for a moment. A hired hand was NOT required to pay tithes on his salary. There was no law that required a tenth of a person's monetary salary (which was a payment for services rendered). In fact, "money" wasn’t even allowed to be offered in tithing. Only the "agrarian" crops and animals of those who owned them were subject to the tithe, for the crops and the animals did not belong to the "hired hand." And also notice this: fishermen did not tithe, though this industry is mentioned in the law as well in Lev. 11:9–12. Additionally, the mining industry is referred to in Deut. 8:9, but the tithe of minerals extracted from the earth was never commanded to be given by God’s people. The lumber business is mentioned in 1Ki. 5:7–12, and construction work on buildings in 1Ki. 5:13–18, but tithes were not exacted from people who worked in those trades either. The same held true for those earning an income from weaving, handicrafts, blacksmithing, or various other crafts from manufacturing or merchandising. They all were exempt from tithing, including government officials and all those who were in the military that received payment for their services rendered. And although the Levites were commanded to pay a tenth of their tithe that they received from the farmers and ranchers to Aaron and his sons, these latter priests were also absolutely exempt from paying any tithe. The buck, or I should say, the tithing of the agriculture of the land, stopped there! Even the strangers, the poor, the fatherless and the widows did not tithe but actually ate of the tithes being offered, as did those who offered it. And anyone with less than ten livestock didn’t tithe either, because only the “tenth” animal counted off belonged to the Lord.

Some even suppose Israel had three tithes, but I am of the conviction that they were all one and the same tithe that is explained and expanded upon in the various books of the law, just as all the rest of the laws are explained to us in piecemeal form throughout the law. I also believe it was collected annually by the people, and then brought before the Lord every third year. In Amos 4:4, God using sarcasm, exhorts the Israelites to go ahead and bring their tithes “every third year,” just as prescribed under the law, but it would do them no good since it was offered out of a prideful heart. For more thoughts on all of this, please read my article: The Lord's Portion: the Tithe—Who or What is This?

So even what is taught today for many Christians to practice, in many churches throughout the world, is a long way off from what the law taught. Many today are just making up their own rules as they go along, with no Scriptural warrant whatsoever, and quoting many texts out of their contexts. I have even heard pastors and teachers quote Proverbs 3:9, which talks about honoring the Lord with one’s substance and the firstfruits of all their increase, as a proof text for giving one's “tithes” first and foremost to God from their income! But the “firstfruits” were not the “tithe,” or vice-versa. So if these people are going to start quoting Old Testament ceremonies and observances as proof texts for today, then they should start telling their congregations and audiences to bring both the tithe and the firstfruits, just as prescribed under the Law of Moses, and "agrarian" offerings at that! Tithes of silver or gold, etc., were not allowed to be given as either firstfruits or tithes. And if the place was too far for someone to travel to bring their tithe to the temple, they could convert their "agriculture" for "silver," and then once having arrived where the offering was to be given they were to convert the silver back to agriculture (Deut. 14:25-26). In fact, in only one particular incident, in Num. 31:25-54, God commands the soldiers to give two-tenths of 1% (1 in 500) of the spoils of war from the Midianites, and 2% (1 in 50) was commanded of the Israelites.[3]  These “spoils” of war consisted of: sheep, cattle, donkeys, and people. Nowhere are the Israelites commanded by God to give from anything else, including all the gold and silver artifacts. But as a gesture of kindness towards the Lord for sparing the Israelite soldiers from being killed, the commanders alone give to the Lord a freewill offering of the gold artifacts (vv. 48-54). Even in this incident a portion of the gold was not “commanded” of them to give, but was theirs to give as freely as they pleased. But what is to be noticed here in these very small portions that the Lord required, is again the idea of a remnant or portion belonging to the Lord, as opposed to all the rest. Again, the Lord is using language that was customary for Him to use with regards to His choice in setting aside a certain percentage for Himself. And, again, no gold, silver or precious artifacts are designate as His, only agriculture (in addition to "people" this time who were virgin women in v. 34). And isn't it interesting how the remnant of 144,000 in Rev. 14:4 are said to be what? Virgins! There is a spiritual significance and meaning in all that the Lord says and does, even in the setting aside of virgin women for Himself. And are we not the virgin bride of Christ hand-picked by Christ to be His?

Now if pastors and teachers are going to quote Pro. 3:9, then don’t confuse one offering with the other, making naïve Christians (as well as the leaders) who are not reading their Bibles believe that they are both one and the same. And what makes matters even worse in all of this, is in the fact that the New Testament specifically says that Christ and His Church are now the “firstfruits” which all of that typified! So why are we still telling Christians to bring into the Church that for which we have now become!?! Such charlatans are making merchandise of you by using the Law unlawfully in order to do so! Do you know what a “charlatan” is? It is one who deceives and defrauds those who are unsuspecting. The “deceived” (these false pastors and teachers) are, as Paul said, “deceiving and being deceived.” The “blind” are leading the “blind.” Such people have “bewitched” the unsuspecting, causing them to fall head over heels for their flowery speeches and words of empathy. And many of these so-called Church spokespersons do it with such scare tactics by quoting the “curse” of Malachi for such supposed disobedience for not tithing. But this “curse” of the law was for those lawbreakers under the Mosaic covenant that was in force back then. Such laws are no longer binding upon the Christian’s conscience today! And as noted earlier, Paul said if we “rebuild” what has been destroyed, then “we” make ourselves to be “transgressors” of God's law (Gal. 2:18), not those who are no longer under such laws. So, it is actually these false teachers and ministers of Christ who are accusing us of “transgressing,” if we don't "rebuild" what Christ and His apostles have said is now "destroyed." But they are the ones who are in fact transgressors of the law, simply by the fact that the “tithe” was to go strictly to the Levites. And these ministers are taking that which the Mosaic Law said was to go only to Levites, and heaping it upon themselves! These so-called “ministers” of Christ have no authority to change the Law of Moses and reinterpret it to make it fit and suit their own financial desires and needs. Now we can really see how this has indeed become "the teachings and commandments of men" who follow their own man-made "traditions," and not the traditions and commandments of God.

Even Jesus, while he was teaching on earth, did not use (nor did He demand) a penny of the biblical tithe to fund His preaching activities or those of His apostles. After all, our Lord was descended from the tribe of Judah (Hebrews 7:14). He was not a Levite. This made Christ ineligible to receive any part of the tithe under the law that was ordained by God for the use of the Levites alone! For this reason alone, Christ did not, and could not, use any of the tithe for support—the Law forbade it! This same restriction was applicable to the activities of the apostle Peter (for he was also from Judah), and it applied to the apostle Paul (because he was from the tribe of Benjamin). Neither Christ or His apostles were Levites, so they were all disqualified from receiving any part of the tithe. Nothing could be more clear to us here with regards to all of this. And think about this for one moment: if Christ, Peter and Paul did not receive the tithe for any of their work in teaching or preaching the Gospel, then Church leaders today likewise have no biblical precedent set either by Christ or His apostles to demand tithes from the people. True, Paul did give an Old Testament example in 1Cor. 9:9 that one should not muzzle the mouth of the ox that treads out the corn; but this had nothing to do with tithing. If tithing were an ordained method of funding the church leaders, then why didn’t Paul merely quote Leviticus 27 or Malachi 3, as those in the Church so frequently do today by way of these Old Testament "commands"? Paul knew better than to exact a tithe from the people! He could not “legally” apply the Levitical laws with regards to tithing to himself because, first of all, he was not a Levite and, secondly, all those ceremonial “laws” no longer apply to us. On the other hand though, just as an ox had the right to eat from the corn which it treads, so should proper teachers or ministers of the Gospel also be afforded with the necessities of life to live. But the ox did not get a prescribed tithe. He simply got to partake of the food of the people, for the ox deserved it! We will come back to this idea in just a little bit.

Clearly, the carrying out of the law of the tithe is no more valid for Christians today, than the act of offering up animal sacrifices or any other offerings which were required only of Israel to offer under the law of Moses.

Our next example of the tithe prior to the law of Moses is when Jacob makes a vow to the Lord to tithe. First of all, if God had previously “commanded” the tithe of Jacob, Jacob could not have said, “if you give to me, then I will give to you,” which is basically what he was saying in Gen. 28:20-22. That isn’t how “commands” work! It isn’t a two-way street. When God gives a command, we obey with no "ifs," "ands" or "buts" about it. There are no “conditions” to be imposed upon God by us for obedience to His commands. It is God who says in His law, “if you obey Me, I will reward you” (Deut. 28). And secondly, one does not “vow” to the Lord that which already belongs to Him. How do we know this? For the Bible tells us so! In Leviticus 27 (a chapter on vows), God says that the Israelites cannot vow that which “already” belonged to Him. And along with things “already” vowed and dedicated for other purposes such as “the firstborn” that “already belongs to the Lord” in verse 26 (see NIV); things already devoted in verse 28; and persons devoted to destruction in verse 29—the tithe is likewise on the list with all these things that are said to already “belong to the Lord” and forbidden to be vowed (vv. 30-34). Any good commentary on Leviticus acknowledges this fact. In context, this is what is being pointed out with regards to the Lord's tithe; nothing more, and nothing less! The only reason that the tithe is mentioned by the Lord in this chapter on vows is because it was one of those things that could not be vowed. And so the reason why it was NOT wrong for Jacob to “vow” a tenth to the Lord, was because there was no such “commandment” telling him otherwise. Mystery solved! End of story! Jacob had every right to vow to the Lord freely what was his to vow. That is how “vows” work! They are those things that one "freely" dedicates and devotes to give or do unto the Lord. Like Peter said to Ananias, “While it [the land] remained unsold, did it not remain your own? And after it was sold, was it not under your control?” (Acts 5:4, NAS). In a similar manner this was the freedom that Jacob had before making his vow to the Lord.

If Moses was recording in Genesis a universal law of tithing when he wrote about Abraham giving a tenth of his spoils to Melchizedek, or Jacob promising to vow a tithe, then why does he depart from these so-called “universal laws” some 400 years later with a completely opposing set of laws: 1) a law that commanded the “spoils of war” to go to all of the Israelites, and not to the Levites, and; 2) the law against “vowing” that which already was devoted to the Lord, including the Lord’s tithe? In truth, neither Abraham nor Jacob were following any formerly prescribed “laws” or mandates regarding tithing on spoils of war, or on anything else for that matter. Abraham’s and Jacob’s tithes were only, by the very nature of the case, voluntary freewill offerings of thanksgiving to God for either the deliverance of His people from captivity, or for His blessing upon their lives.

It is crystal clear that both Abraham and Jacob were the ones who set the parameters on what they would give or not give—not God! Abraham freely gave only of the “spoils of war,” and not of his entire increase; while Jacob vowed to give unto God only “if” God first blessed him.

So the question might again be asked: “If Abraham did not receive the concept of tithing from the spoils of war from God, then where did he learn of such a practice? The answer lies in the ancient practices and customs of antiquity. It is commonly understood among historians that since the time of the Romans, and as far back as the time of the ancient Chaldeans, that a “tenth” of the spoils of war was practiced as an act of gratitude and respect towards the kings and the gods of the land for which the people fought for. Abraham was well aware of this practice. And in acknowledgment of the true and Most High God who gives all things, Abraham tithed to the local king of Jerusalem, named Melchizedek (lit., king of righteousness), whom Abraham most likely presided under in the region of these Amorites in Hebron (about 15 miles south of Jerusalem) who were also his allies (Gen. 13:18; 14:13), and for which Melchizedek also happened to be a priest of the Most High God (similar to Moses’ father-in-law, Jethro the Midianite).

There is even more proof that tithing as a universal principle was not in force before the time of Moses. Though not the most convincing proof, it is still something to think about nonetheless. Look at the example of Jacob’s son Joseph. Pharaoh, through the advice of Joseph, came to possess all things found in Egypt. At this point notice what Joseph did:

Joseph said to the people, “Now that I have bought you and your land today for Pharaoh, here is seed for you so you can plant the ground. But when the crop comes in, give a fifth of it to Pharaoh. The other four-fifths you may keep as seed for the fields and as food for yourselves and your households and your children” (Genesis 47:23–24).

This command was nothing like that given by Moses some 200 years later. Moses stated that a tenth of the increase had to be set aside for the Levites. But Joseph states no such law. He declares that two-tenths (a fifth part) was to go to Pharaoh, while the remainder went to the people. Joseph didn't even command that a part of the increase be given to any of Pharaoh’s priests either based upon some so-called "universal law" of tithing to a priesthood, though Pharaoh himself did actually provide some kind of "regular allotment" of food for them (v. 22). Joseph in his day knew nothing of any so-called "universal" tithing laws—simply because none existed. He would have known about Abraham’s example of tithing, as well as the conditional vow/tithe of Jacob; yet in Egypt Joseph devises his own model on how the people were to give. This was no act of disobedience of Joseph’s part, because he is said in Genesis 41:38 to be “a man in whom the Spirit of God is” for having organized all of this in such a manner. Joseph said nothing about giving one-tenth of the increase to anybody, because there was simply no such law in operation prior to Moses.

Another thing to realize about Abraham's tithe, is that the Law of Moses tells us that the tithe was to be “of the increase” of the land from one’s own agrarian crops or agriculture. Abraham did neither. It wasn’t of “his” own increase, and it sure wasn’t agrarian! It was all the items that belonged to the king of Sodom. Of course, the king of Sodom wasn’t going to argue with Abraham for giving a tenth of that which he recovered unto Melchizedek, for he wouldn’t have gotten any of it back if it weren’t for Abraham. And furthermore, the king of Sodom said Abraham could have it all anyway, except for the people. But Abraham refused to keep any of it, save what the young men had eaten and the portions (most likely also a tenth) requested by him for Aner, Eshkol, and Mamre who went with him to battle, just so the king of Sodom could not say that he made Abraham rich (cf. Gen. 14:21-24). Interestingly, the Hebrew word for "portions" here (cheleq), is used in the verse I quoted earlier in Deut. 32:9, where it says that "the Lord's portion is His people, Jacob His allotted inheritance." And it is also used of the "portions" given to the priests, where in Deuteronomy 18:8 it says of any Levite who wants to minister as a priest at the sanctuary may "eat equal portions" as the rest of the priests. The Contemporary English Version says, "all Levites serving at the place of worship will receive the same amount of food from the sacrifices and gifts brought by the people." These "portions" of an equal amount of "food," were in addition to the tithe that they had already been receiving as Levites. So, when it says here that they were to receive the same portions as the priests, it is not such a stretch to think that Abraham's three Amorite allies received "portions" from the spoils of war, equal to that of Melchizedek's. As was said before, giving a "tenth" from the spoils of war was common practice back then. Merrill F. Unger agrees: "The use of tithes is frequently referred to in both profane and biblical history."[4]

So there is basically the story behind the tithe of Abraham, Jacob, and the children of Israel. None of which are still applicable or binding upon the Christian to practice today. It was all typical, fulfilled in the person and work of Christ and His people. All the “shadows” have passed, and the visible “body” from which those shadows were cast is now ever present before our eyes! Christ and His Church is that "body"! We are God's tithe; His holy portion and allotted inheritance.

With that said, it should now come as no surprise to us why Hasting’s Dictionary of the Apostolic Church states,

It is admitted universally that the payment of tithes or the tenths of possessions, for sacred purposes did not find a place within the Christian Church during the age covered by the apostles and their immediate successors.

Likewise the Encyclopedia Britannica records for us: “The Christian Church depended at first on voluntary gifts from its members.” And the Encyclopedia Americana also says: “It [tithing] was not practiced in the early Christian Church.” Even the New Catholic Encyclopedia, published by a denomination that calls on its members to pay tithes, states: “The early Church had no tithing system ... it was not that no need of supporting the Church existed or was recognized, but rather that other means appeared to suffice.” These quotes are under the headings of “Tithe” or “Tithing” in each encyclopedia. There is not the slightest evidence in the New Testament, nor in early Church History, to show that the Christian Church used the tithing system of the Old Covenant to finance its operations. After all, they were sensible enough to know that it would have been against God's commandments for them to have done so. The early Christian authorities knew that they were not Levites for whom the tithe went to under the law. But this all changed under the rule of king Charlemagne in the eighth and ninth century A.D.

A Summary of All That Has Been Said

The Feasts and all the sacrifices that Israel was to observe in the city of Jerusalem, are now being spiritually observed “in” the spiritual city called, “New Jerusalem,” which is Christ’s bride, the Church (Rev. 21:2, 9); and for which natural Jerusalem and Israel were but “types” and “shadows.” These Old Testament laws and ceremonies are truly being lived out in our hearts and lives right before our eyes as we speak. Do not say anymore, “It is four months and then comes the harvest. Lift up your eyes, for the fields are already ripe unto harvest.” In the natural, this is impossible! But in the Spirit this is all quite possible! For what harvest is it that Christ has in mind by saying such things? The harvest of many, many souls for Christ. Even as Paul said, “Is God just concerned about oxen”? Not necessarily so. He all along has had “people” in mind in His use of all of these analogies, types, and shadows. And until our senses are awakened to “see” all these things as God truly wants us to see them, we will only continue to bind upon men’s consciences the natural observance and application of such things.

It is no longer about the physical offering and giving up of such sacrifices as the tithe, firstfruits, and firstborn to God anymore—we are them! Both Peter and Paul say we are to now offer up unto God our bodies as “spiritual sacrifices,” (1Pet. 2:5; Rom. 12:1). We are the Lord’s tithe, firstfruits, and firstborn-ones that are offered up unto our Melchizedekian High Priest, being consecrated as His holy portion and allotted inheritance. Hallelujah! So when someone tries to burden you and bring you under bondage again to observing such things, just tell them: “We are God’s holy tithes, firstfruits, and firstborn-ones…We are the spiritual 'food' of God! The ‘shadows’ are gone!” Christ and His people are truly the reality!

James 1:18 says,

Of His own will begat He us with the Word of Truth, that we should be a kind of firstfruits of His creatures.

In Christ our Firstfruits, we too are a “kind of firstfruits” from out of the great harvest of the world of people. When God sees Christ as the “Firstfruits,” He sees all those whom were represented “in Christ” as “firstfruits” as well. As Paul said, “If the part of the dough offered as firstfruits is holy, then the whole batch is holy” (Rom. 11:16). As is the One, so are the rest! The same is true of the “firstborn” concept. In Christ “the Firstborn” Son of God, we too are now called “firstborn-ones” in Heb. 12:23. Only in and through Christ have we assumed the honorable title of “firstborn” sons. As said earlier, natural Israel was also said to be His “firstborn” and “firstfruits” in Ex. 4:22 and Jer. 2:3, but they were so only as a type or "outward" expression (as Merrill F. Unger put it) of what God was going to do ultimately with regards to His spiritual seed or remnant, the true and spiritual Israel of God who are also called the Church. Remember the words of Paul? “They are not all Israel which are of Israel.” They (natural Israel) are not His eternal inheritance—never were, and never will be. This was their problem: they thought it was theirs by "natural" birthright and descent. But only those chosen according "to promise," to be God's "children of promise" just like Abraham, Isaac, Jacob, David, and even all of us, reign with Christ forever as His “eternal inheritance” (cp. Rom. 9:8 with Gal. 4:28). Many Jews missed this truth both then and now, and many Christians in the Church no less are still not understanding this truth even now, with them still holding out a separate and distinct plan for all natural Jews outside of the plan that God intended all along for His called-out ones (or the Church), made up of both Jews and Gentiles. There is a great harvest of souls taking place throughout the whole world now, and they are all of God's “tithes,” “firstfruits,” and “firstborn-ones” from out of all of His created beings. And these Old Testament offerings have actually become realized and observed “in” us, by the figurative waving of the firstfruit sheaves, by the figurative offering up of the tithe, and by the figurative setting aside of the firstborn son unto God.

God had basically three annual Feasts for Israel: Passover, Pentecost, and Tabernacles. And the spiritual truths to be garnered from them were all planned by God from the beginning of creation. By these three annual feasts and pilgrimages to Jerusalem, God was demonstrating (or “illustrating” according to the epistle to the Hebrews) to us His predetermined plans and will for His true and spiritual people, called "Israel."

With regards to the Feast of Passover (or of Unleavened Bread), the Passover sacrifice for the children of Israel pointed to the true Passover, which we all now know is "Christ our Passover who is sacrificed for us" (1Cor. 5:7). And Christ, as the initial Omer (or one-tenth of an ephah) of “firstfruits” of barley grain that was waved before the Lord on the third day in the Feast of Unleavened Bread—in order that "you [or us] will be accepted" before the Lord (Lev. 23:11)—sanctified the remaining harvest to come out of the world from both Jews and Gentiles (as represented in v. 13 by the accompanying one combined unleavened meal offering of two-tenths mixed with oil) as also a “kind of firstfruits” unto Himself. As Christ even said, “I sanctify Myself, that they too may be sanctified” (Jhn. 17:18). Not everyone in the world is harvested to be set apart wholly and holy to the Lord, so the analogy of God setting apart the firstfruits for Himself should be quite evident to us by now. Everyone who is destined to be "in Christ," is His firstfruits from all His creation; and not just the first Jewish Christians in the first century as some have supposed from a misreading of who the 144,000 are in Rev. 7 and 14. And neither are they a future remnant of Jews taken from the current nation of Israel that has been established since 1948. Far from being natural Jews pictured here in Revelation, God has always had spiritual Israel in the forefront of His mind, made up of both Jews and Gentiles. And the number 12,000 out of each tribe in Revelation just signifies "a remnant" of all the tribes that were strategically and figuratively positioned by God on the north, south, east and west of the tabernacle of Moses, the temple of Solomon and around the city of Jerusalem; with such geographical designations of natural Israel depicting, "in type," God’s people coming from the four corners of the earth to the New Jerusalem and the temple (which are the Church) as the center of worship (cp. Num. 2:1-34 with Mat. 8:11; Lke. 13:29; Rev. 21:13; also see Ezekiel 5:5 and 38:12 where the natural city of Jerusalem, in type, was the central location (or hub) of God’s presence in the whole earth).

As said before, we are “Israel” (cp. Isa. 44:5; Rom. 9:6; Eph. 2:12, 19; Gal. 6:16, KJV) made up of both Jews and Gentiles. And God no longer sees this distinction between us any longer, but now sees only "one new man" created in Christ Jesus who is likewise called “Israel” in Isaiah 49 (see especially verse 3). So, if Christ is called “Israel” in Isaiah 49, and we are in Christ, then it stands to reason that we as His children are no less to be called “Israel,” don't you think? As Paul says, we “are no longer foreigners and outsiders, but citizens together with with God's [holy] people and members of God's family” (Eph. 2:19, GWT) whose “citizenship” is in and from heaven (Php. 3:20). This is why Gentiles who come into the fold as God's sheep “surname” themselves with the name of “Israel” in Isaiah 44:5 (KJV), similar to how God is said in just the next chapter, in Isaiah 45:4, to surname the king of Persia with the name of "Cyrus," 150 years before he was even born (see DBT, ERV, WBS, WEB and YLT translations). Natural Israel would have no need of doing this; therefore, the statement by God in Isaiah 44:5 can only be talking about Gentiles (and even Jews) who are assimilated into the spiritual “Israel” of God by a supernatural birth (see vv. 3-4). If one will notice of the bride of Christ, called “New Jerusalem” in the book of Revelation (21:2, 9), no Gentiles are named or listed as being a part of this city. This is because we now no longer know any such man “after the flesh.” And that is why God can say, as mentioned earlier at the beginning of this discussion, that there will be no “Canaanite,” “foreigner,” "unclean" person, or “dogs” in this city. It is because we are all, “in Christ,” spiritually called “Israel.” In Rom. 11:24, Paul says we are the one olive tree of spiritual Israel. Jews don't become Gentiles, but Gentiles become Jews, with both retaining the name of "Israel" for all those who are born after the Spirit, and not after the flesh. This is why Paul could say that one is not a Jew who is one "outwardly," but "inwardly." And also why Jesus could say they were not the children of Abraham or Jews in John 8 and in Rev. 2:9 and 3:9. It is because both Paul and Christ have spiritual children and Jews in mind, not just those born of natural descent.

In the Feast of Firstfruits (or Pentecost), God also predetermined that the firstfruits of the increase of the wheat harvest from the field was again to point to the initial Firstfruit of Christ, which sanctified this wheat harvest to come from out of both Jews and Gentiles represented by the two individually baked leavened loaves this time of fine wheat flour made up of two-tenths of an ephah (or one-tenth in each), and also without oil at this time, to be waved before the Lord; but this time accompanied with a "sin-offering," "burnt offerings," and "peace offerings" (cf. Lev. 23:19). Again, the analogy should seem quite clear to us of what God is telling us here. The storybook has been played-out for us in the New Testament: "For He himself is our peace, who has made the two one and has destroyed the barrier, the dividing wall of hostility...to create in Himself one new man out of the two, thus making peace....He came and preached peace to you [us Gentiles] who were far away and peace to those who were near [the Jews]. For through Him we both have access to the Father by the one Spirit." (Eph. 2:14, 15, 17, 18). It is even as the Lord has said through His prophet Isaiah: "'Peace, peace, to those far and near,' says the Lord. 'And I will heal them.'" (57:19).

The former "unleavened" firstfruits in the Feast of Unleavened Bread seems to be akin to Christ as the Son of Man as the first of the two goats on the Day of Atonement, without the people's sins placed upon Him "to use it as a sin offering" to atone for the people (Lev. 16:9); the latter "leavened" firstfruits in the Feast of Pentecost seems to be akin to Christ as the Son of Man as the second Scapegoat on the Day of Atonement, with the people's actual sins placed upon Him, and not to use "as a sin offering" but nevertheless to atone for them and to remove their sin (Lev. 16:10, 21). Although both goats are said in Lev. 16:5 to be taken from the congregation "for a sin offering," only the goat on which the lot fell (v. 9) was to "use it as a sin offering" (ibid), while the Scapegoat was to "be presented alive before the Lord to make atonement over it" (v. 10, ESV). Both examples represent Christ in the justification and identification (and even in the sanctification) of His people; the former having to do with our "acceptance" before God (Lev. 23:11), the latter with our experience before God both positionally (Rom. 4:7-8; Jer. 31:43b) and practically (Acts 2:1-4; Jer. 31:33; Ezk. 11:19-20; 36:25-27; Rom. 6:6; Col. 3:9-10; 1Pet. 2:25).

In the Feast of Tabernacles, the Lord likewise predetermined that the sacrifices by fire and the residing in booths in the Feast of Tabernacles that Israel was to dwell in, pointed to the true Tabernacle, which is Christ. He in us, and us in Him. And thus when anyone sees us, they see Christ, for we are in His likeness. Anyone who thinks that the Feast of Tabernacles isn’t also pointing to Christ and those who dwell in Him, has certainly not been reading the Scriptures very carefully. From the time of Christ’s death (Passover) and our exodus out of Egypt, to the time of Christ’s return and the removal of His harvest from out of this wilderness of the world, all of the people of God who are NOT born only according to the flesh are NOW “tabernacling” with Him in preparation and anticipation for entering into their heavenly country and promised land (Heb. 11:10, 16). All "native-born" Israelites in Lev. 23:42 were to live in booths so that their descendants would know that the Lord had the Israelites live in booths, "when I brought them out of Egypt" (Lev. 23:43). And the Lord through His prophet Ezekiel promised a day (in vision form) when Gentiles would settle among Israel and have children whom the Israelites were likewise "to consider as native-born Israelites; along with you they are to be allotted an inheritance among the tribes of Israel....In whatever tribe the alien settles, there you are to give him his inheritance" (Ezk. 47:22, 23); "you are to allot it as an inheritance for yourselves and for the aliens." (v. 22). And isn't this what Paul has said all along in Ephesians chapter two? That we who are Gentiles are no longer "excluded from citizenship in Israel and foreigners to the covenants of promise...but fellow citizens with God's people and members of God's household." (vv. 12, 19).

With regards to an analogy to be drawn from the Feast of Tabernacles, Ezekiel again writes in chapter 37:26-27:

Moreover I will make a covenant of peace with them; it shall be an everlasting covenant with them: and I will place them, and multiply them, and will set my sanctuary in the midst of them for evermore. My tabernacle also shall be with them: yea, I will be their God, and they shall be My people.

Christ is that tabernacle and sanctuary that is now set among us forever. This is what the Old Testament festivals commemorated: God tabernacling with His people after they are brought forth out of Egypt. Christ came to earth to “tabernacle” among us, and to dwell with us forever (John 1:14), in order that we should be His people and He be our God (2Cor. 6:16). And the emphasis here is on a spiritual temple, and the spiritual tabernacle of God being now with us. It is a temple made without hands. This is the true tabernacle of God dwelling with us, which the Lord has pitched, and not man, making our physical bodies now tabernacles for His shekinah glory. This is our festival of rejoicing in these tabernacles of our bodies, and for which we "feast" with Abraham, Isaac and Jacob in Mat. 8:11 and Lke. 13:29. It is Christ in us, and us in Christ in holy communion and fellowship. When the Lord through Zechariah, in chapter fourteen, prophesied of a day when everyone from around the world would go up to Jerusalem who keep the Feast of Tabernacles, this is what God is referring to as described above. All others "outside" are considered as "Egyptians"; and this includes natural Israel and Jerusalem as well, whom John in Revelation said is "figuratively called Sodom and Egypt" (Rev. 11:8), and who Paul also likened unto Hagar and Ishmael who are only to be "cast out." (Gal. 4:30).

So what manner of man will be physically observing and attending, supposedly in the future, that which has already come? What man will be observing and waiting for the fulfillment of that which has already been fulfilled? The Kingdom of God and of heaven has come. The spiritual millennial reign of Christ’s kingdom is now upon us, and He is possessing the gates of His enemies, plundering the peoples, and setting His captive people free. Satan, the strong man, has been bound so that Christ’s people may be loosened. Like the “strong men” of the east, whom Abraham spoiled, the Strong man’s (or Satan’s) house is also now being spoiled. And the “spoils” of this battle are a redeemed people, a “remnant,” a “portion,” and a “tenth” that belongs unto the Lord; with the remainder being left for the kings and the princes of this world to consume upon themselves. All such individuals who are now called our High Priest’s “tithe”—are also called His “portion” and His “allotted inheritance.” All who are Christ's will be noted as they pass under His shepherd’s staff, and they will be spared any judgment and brought into the bond of the covenant of peace. But all those that do not belong to Christ, He shall take note of and not allow to “enter” the land (Ezk. 20:36-38). Those who have been called and chosen of God have been translated out of the kingdom of darkness under Satan's domain, and translated into the kingdom of His dear Son.

Let me ask you, is there anything more truthful and more liberating than all of this? It is for such a “FREEDOM” as all of this that Christ has set us free. Enter into Canaan and possess your possessions that your joy may be full. Like Mel Gibson in the movie called Braveheart, I too cry “FREEDOM!” to all of you who have been bound with commandments and traditions placed upon you by men, that neither they nor their forefathers were able to bear. Stand fast in the liberty, brethren, wherewith Christ has made you free; and let us no longer be entangled with any yoke of bondage. Freely you have received, so freely give. For God loves a cheerful giver. Not one who gives “grudgingly,” out of “compulsion,” or "by way of a commandment" (see 2Cor. 8:8 and 9:7), but out of a heart that has been liberated and that knows no bounds, no limitations, to a giving that is of joy unspeakable and full of glory.

As noted earlier, the reason for the neglect in understanding the typology of the tithe, is probably most likely due to the steep traditions that have left an indelible impression upon our minds that this is not something that was to be “typically” understood at all like all of the other sacrifices and offerings, but something that is still to be observed in an attempt to guarantee funding for a local church, and to keep us from being cursed with curse. But such an idea was not embraced either by Christ, or by His apostles, as the means of support for the Church leaders. As we recall, Malachi’s rebukes were for the Jews who were under the law, so we will not even venture down that path again. It’s obedience, as well as its “curses” for disobedience, no longer apply to us. And whatever Jesus said about the tithe, He said as one who was still under the Mosaic Law at that time. So with that said, Christ did not encourage His disciples to do anything less than what the Law of Moses at that time had commanded them to do (cp. Mat. 23:1-3). It had not been abolished yet, so it was still in force. Christ's work on the cross changed all of that though. And “when there is a change of the priesthood,” it necessitated that “there must also be a change of the Law” with regards of all of this (Heb. 7:12). Christ left an example for all of His disciples to follow, encouraging them to eat whatever was set before them in their travels, and staying in whatever house they were welcomed in. Indeed, many of the women who accompanied Jesus and His disciples on their travels “were helping to support them out of their own means” (cf. Lke. 8:1-3). But, surely, they were not paying "tithes" to them. The Law required that only the Levites receive them (Heb. 7:5, NASB). But that "former regulation " with its priesthood, has now been "set aside" (Heb. 7:18).

Paul, similarly, affirmed the teachings of Christ, and encouraged all the saints to do good unto all people, especially to those who are of the household of faith (Gal. 5:10), though he himself for the most part refused to avail himself of such rights. And even as widows who were widows indeed were to be “honored” and taken care of by the Church, so should the Elders who rule well be worthy of “double honor” (1Tim. 5:3, 17). But the “tithe” was not mandated upon the Church, as some try to make 1Cor. 9:13 teach. In this chapter, Paul gave all kinds of examples of workers who are worthy of being fed and taken care of, not just those who labored before the altar under the law of Moses (vv. 7-12). If the "tithe" was all that Paul was concerned about here, he could have left all of the other examples out of the picture here, and could have gone just straight for the juggler vein and wax eloquent about the tithe. But he is silent in this regards. In fact, the only thing that Paul does affirm right after mentioning all of these examples, is how the Lord Jesus Himself gave instructions to His apostles: “In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel” (v. 14). What is the gospel? Faith in Jesus Christ! How should they then live? By the same faith that they preach to others to have! And as we study the life of Christ and how He sent out the twelve, or even the seventy, this is exactly the example that Christ demanded of His disciples—no more and no less! They were not to go out “demanding” such rights by way of some “commandment,” but live such lives of faith that were deserving of such “rights.” If they did what the Lord told them to do, they could expect to be provided for. And this was exactly what they had stated on their return to Christ, after having gone out and preached (cf. Lke. 22:35 w/Lke. 9:3-5; 10:5-8). In such a context as this of going out in faith, they could expect such “rights” of theirs to be met. The Elders who rule well, let them be worthy of “double honor,” said Paul. In fact, those who ministered at the Old Testament altar partook of all of the gifts offered there, not just of the tithe. So should we start offering those offerings again as well? As we can see, such a notion when carried forward ventures off into the absurd. The only point that Paul is making is this: “If we have sown spiritual seed among you, is it too much if we reap a material harvest from you?” (v. 11). And we saw how Jesus and His disciples availed themselves of this right. The tithe, like all the rest of the offerings that were nothing more than types and shadows, have ceased to be obligatory upon us anymore. When we give, it is not to be “out of compulsion” or “out of necessity,” as Paul claimed, but out of a free and cheerful heart as by one who has also been freely given to by God. In 2Cor. 8:7, when Paul said to give not out of “compulsion,” the Greek word here is used two other times by Paul in his epistles for those who were making it compulsory to be circumcised, by saying that the law required it (Gal. 2:3, 14; 6:12). It is also translated “to compel.” The Greek word used here is, anagkee, and literally means: “out of necessity or by constraint.” And to “constrain” means to dictate the actions or thoughts of others; to force, pressure, or persuade. “Compulsory” means what is: “required, obligatory, or mandatory” to do (Webster’s). And so by definition, anything commanded, required, of necessity, obligatory, and mandatory under the law (including the tithe) was considered “compulsory” for the people to do. Paul says our giving is not to be out of “compulsion,” that is, as something obligatory, mandatory, or required of us to do by the strict observance of a "command." Paul made it very clear to the Corinthians, and to us, what he meant by not giving out of compulsion: He said, “I am not commanding you” (2Cor. 8:8). Could anything be stated more clearly to us than this? I don’t think so. I mean, really, how much more can be said? We don't give by way of a "command." We will not find Christ, or His apostles, commanding or demanding people to give to their cause. On the contrary, Christ said, “And into whatsoever city ye enter, and they receive you, eat such things as are set before you” (Lke. 10:8, ERV). Christ didn't say to them, "Tell them to start tithing to you, lest they be cursed with a curse." Now that we see all of this in this light, it all now sounds pretty silly to think that anyone could teach or preach otherwise, don't you think?

People who want to tithe, should tithe; there is no commandment against that kind of giving from the heart. But neither should one obligate others to do so “out of compulsion,” and as if by some “law” or “command” that incurs a so-called “curse” for disobedience; because, simply stated, there isn’t such a command any longer for us to observe. Such a mandatory “law” ended when that old covenant ended. Freely we have received of all things, so freely we are now to give. And this goes for the clergy as well. In such a spirit there is no telling what God can do in us, through us, and for us. Such “faith,” such "freedom," such an abandonment unto God—can move mountains!

Before concluding this article with regards to the typology of the tithe, firstfruits and firstborn, I would also like to mention one final thought from the Scriptures with regards to “portions” as being people that belong to the Lord. The prophet Zechariah declares:

Awake, O sword, against My Shepherd, against the Man who is close to me! declares the Lord Almighty. ‘Strike the Shepherd, and the sheep will be scattered, and I will turn My hand against [or upon] the little ones. In the whole land,’ declares the Lord, ‘two-thirds will be struck down and perish; yet one-third will be left in it. This third I will bring into the fire; I will refine them like silver and test them like gold. They will call on My name and I will answer them; I will say, ‘They are My people,’ and they will say, 'The LORD is our God’” (13:7-9).

As I said earlier, maybe this is where the idea of "three-tenths" being synonymous to “one-third” comes into play here. But I can't be positive. But the somewhat similarities are striking, to say the least. Similarly, Isaiah, in agreement with Zechariah declares:

In that day [in our day] there will be an altar to the Lord in the heart of Egypt, and a monument to the Lord at its border. It will be a sign and witness to the Lord Almighty in the land of Egypt. When they cry out to the Lord because of their oppressors, He will send them a Savior and Defender, and He will rescue them. So the Lord will make Himself known to the Egyptians, and in that day they will acknowledge the Lord. They will worship with sacrifices and grain offerings; they will make vows to the Lord and keep them. The Lord will strike Egypt with a plague; he will strike them and heal them. They will turn to the Lord, and he will respond to their pleas and heal them. In that day there will be a highway [via Israel/Christ] from Egypt to Assyria. The Assyrians will go to Egypt and the Egyptians to Assyria. The Egyptians and Assyrians will worship together. In that day Israel will be the third, along with Egypt and Assyria, a blessing on the earth. The Lord Almighty will bless them, saying, “Blessed be Egypt my people, Assyria my handiwork, and Israel my inheritance (19:19-25).

Notice that the prophet says that “they will worship with sacrifices and grain offerings…to the Lord.” This can only be understood in the way that Paul in Rom. 12:1, and Peter in 1Pet. 2:5, describe it. We worship the Lord by offering up ourselves to the Lord, spiritually speaking, as the sacrifices and grain offerings of the tithe and the firstfruits were offered. Besides the drink offering, they are the only Old Testament sacrifices and offerings which represent us as “sacrifices and offerings” unto the Lord that I know of, and “which is our spiritual worship” (Rom. 12:1b).

And, finally, it is again Isaiah who writes with regards to these seemingly little insignificant portions of the Lord:

Now in that day the glory of Jacob will fade, and the fatness of his flesh will become lean. It will be even like the reaper gathering the standing grain, as his arm harvests the ears, or it will be like one gleaning ears of grain in the valley of Rephaim. Yet gleanings will be left in it like the shaking of an olive tree, two or three olives on the topmost bough, four or five on the branches of a fruitful tree, declares the LORD, the God of Israel. In that day man will have regard for his Maker and his eyes will look to the Holy One of Israel. He will not have regard for the altars, the work of His hands, nor will he look to that which his fingers have made, even the Asherim and incense stands (17:4-8, NAS).

Some Final Thoughts From Reformed Baptist Pastor John Gill

John Gill also has these most intriguing and final comments on Isaiah 53:12, with regards to the Lord’s “portion”:

Ver. 12. Therefore will I divide Him a portion with the great,.... The great ones of the earth, the kings and princes of the earth: these are the words of God the Father, promising Christ that He shall have as great a part or portion assigned Him as any of the mighty monarchs of the world, nay, one much more large and ample; that He would make Him higher than the kings of the earth, and give Him a name above every name in this world, or that to come; and all this in consequence of His sufferings, and as a reward of them; see Php 2:8 and whereas the Lord’s people are his portion, and with which Christ is well pleased, and greatly delighted, De 32:9, they may be intended here, at least as a part of the portion which God has assigned Him. For the words may be rendered{e}, “therefore will I divide, assign, or give many to Him”: so the Vulgate Latin version; and which is favored by the Targum,

“therefore will I divide to Him the prey of many people;”

and by the Septuagint version, “therefore He shall inherit many”, or “possess many as His inheritance”; so the Arabic version. The elect of God were given to Christ, previous to His sufferings and death, in the everlasting council of peace and covenant of grace, to be redeemed and saved by Him; and they are given to Him, in consequence of them, to believe in Him, to be subject to Him, and serve Him; and so it denotes a great multitude of persons, both among Jews and Gentiles, that should be converted to Christ, embrace Him, profess His Gospel, and submit to His ordinances; and which has been true in fact, and took place quickly after His resurrection and ascension.

And He shall divide the spoil with the strong; or “the strong as a spoil”; that is, He shall spoil principalities and powers, destroy Satan and his angels, and make an entire conquest of all his mighty and powerful enemies. The Septuagint, Vulgate Latin, and Arabic versions, render the words, “He shall divide the spoil of the strong”; of Satan and his principalities; those they make a spoil of He shall take out of their hands, and possess them as His own. The best comment on this version is Lu 11:22. Or rather the words may be rendered, “He shall have or possess for a spoil or prey very many” {f}; for the word for “strong” has the signification of a multitude; and so the sense is the same as before, that a great multitude of souls should be taken by Christ, as a prey out of the hands of the mighty, and become His subjects; and so His kingdom would be very large, and He have great honor and glory, which is the thing promised as a reward of His sufferings. Some understand, by the “great” and “strong”, the apostles of Christ, to whom He divided the gifts He received when He led captivity captive; to some apostles, some prophets, &c. Eph 4:10, and others the soldiers, among whom His garments were parted; but they are senses foreign from the text.

So where does all this put the tithe, the firstfruits and the firstborn in its proper place and biblical perspective? We are them! We are God’s “remnant” and “portion,” His “spoils of war.” We are His “tithe,” His “firstfruits,” His “firstborn-ones,” and His “allotted inheritance.” There is to be no further understanding and application of all of these things. The spiritual realities have now come and are upon us. The “shadows” have ceased to exist. The image that cast them is standing right before our very eyes in the person and work of Christ and His body, the Church. Just take a look in the mirror and see that you are His portion and allotted inheritance, His firstfruits and tithe—even His firstborn son. And until we all realize this, we will always attempt to still bind upon men’s consciences the literal observance of the tithe, the firstfruits, the Sabbath, the Festivals, and the keeping of the Law of Moses in some way, shape, manner or form. Men are naturally duty bound, instead of being grace bound. Circumcision, burnt offerings, the tithe, the Sabbath, and even all the sacrifices and ceremonies pale in comparison to the glory of the light that is shining (actually, “glaring”) at us right in the face of Jesus Christ. God willing, let us all cast off all of these heavy weights and encumbrances, and let us move on towards perfection, not laying again these “elementary teachings about Christ.” For the time when many ought to be teachers, they have need that someone teach them again about what these first principles of the oracles of God are really all about. Quit chasing after shadows and begin to follow the body from which they were all cast!

As for you,
My sheep,
the sheep of My pasture,
you are men,
and I am your God,
declares the Lord GOD….
O come, let us worship and bow down:
let us kneel before the LORD our Maker.
For He is our God;
and we are the people of His pasture,
and the sheep of His hand.
(Ezk. 35:10, NAS; Psm. 95:6-7, AKJV)

Footnotes:


[1] Burnt offerings were offered before the law of Moses by Job, by Noah and by Abraham (Job 1:5; 42:8; Gen. 8:20; 22:1-14). When the Mosaic Law came into effect, the burnt offering seems to be continued in the manner in which it was observed before the law, as was circumcision. But this doesn’t seem to be the case with regards to the tithe of Abraham. In addition, the burnt offering was the only offering where God commands the leather hides of the animal to be given to the priests (Lev. 7:8). This is significant in the fact that God clothed Adam and Eve with the hides of an animal, strongly intimating that this was the first occurrence of a “burnt offering,” and that for which the patriarchs seemed to follow.

[2] Numbers 31:26-54 is an isolated incident where in this one particular instance the fighting men were commanded to give two-tenths of 1% of the spoils of war, and the people 2%. But even of the valuables, such as the gold articles, they were not commanded to give, but the officers (and only the officers) of the fighting men gave freely unto the Lord from their hearts because the Lord kept every one of the soldiers from being killed (vv. 48-54).

In 1Sam. 30:26, David also gave as a “gift” some of the plunder to “elders” in various cities. But he did not tithe from this plunder or give any to the Lord.

In 1Chr. 26:27, the people took “some of the plunder taken in battle [and] they dedicated [it] for the repair of the temple of the Lord.”

Some other incidents where plunder was entirely the possession of all the people, are in: Josh. 8:2; 11:14; 22:8 and Deut. 2:35; 3:7.

In Esther 9:10, 14b and 16b they chose not to take the plunder that was rightfully theirs to take according to Deut. 20.

In another separate incident where in one of the towns that the Lord had given to Israel as an inheritance (where they started to follow after other gods), they were to slay all the people and livestock in that town, gather all the plunder, and burn it in the public square as a burnt offering to the Lord (Deut. 13:12-18).

So clearly, nowhere in the law is it “commanded” that people tithe from the spoils of war. It was theirs to do with as they pleased!

[3] In determining the portion of the soldiers as a percentage, 500 x 10% = 50; 500 x 1% = 10 and so 500 x .2% (or two-tenths of 1%) = 1. In determining the portion from the Israelites (and not from the soldiers) as a percentage, 50 x 10% = 5 and so 50 x 2% = 1.

[4] Merrill F. Unger, Unger's Bible Dictionary (Chicago: Mood Press, 1957), p. 1102.