“In the one case mortal men receive tithes, but in the other he of whom it is witnessed that he is alive receives them.”
Many believers in the Body of Christ today say tithing – bringing a tenth of your income and increase to The Lord in worship – is an old covenant ordinance, no longer relevant in this new covenant dispensation. Nothing could be further from the truth. Jesus Himself was a tither. Deuteronomy 26, part of the Torah, or the Law, includes God’s direction to the children of Israel on bringing their tithe before the Lord. Jesus said, “Do not think that I have come to abolish the Law or the Prophets. I have not come to abolish, but to fulfill” (Matthew 5:17). He also said, “…I have kept my Father’s commandments and remain in His love” (John 15:10). Jesus was the sinless, spotless Lamb of God, slain from the foundation of the world (1 Peter 1:19-20; Revelation 13:8). He kept His Father’s commandments without spot (John 15:10; 1 Peter 2:21-22).
In Genesis 14, when Abraham returned from the slaughter of the kings who had taken his nephew, Lot, captive, Melchizedek, king of Salem, met him with bread and wine. Melchizedek was “the priest of God Most High” (verse 18). He blessed Abraham and said, “Blessed be Abram of God Most High, Creator of heaven and earth: and blessed be God Most High, who has delivered your enemies into your hand. And Abram gave him a tenth of everything” (verse 19-20). Abraham gave tithes to Melchizedek, the priest of God, of whom Hebrews 7:3 says he was “without father, without mother, without descent, having neither beginning of days nor end of life, but made like the Son of God, he continually remains a priest”. And Psalm 110:1, 4 speaking of the Messiah, the Anointed One to come, says, “The Lord said to my lord, ‘Sit at My right hand, until I make your enemies your footstool.’ …The Lord has sworn and will not change, ‘You are a priest forever after the order of Melchizedek.”
In Deuteronomy 26 The Lord commands His people to bring the tithe to the priest who shall be in those days. The children of Israel were to put their tithes in a basket and say before The Lord words of remembrance of how He had delivered them from the bondage of slavery in Egypt and express thanksgiving to Him for the abundance of all things.
According to Hebrews 7, Jesus is our High Priest in these days of the New Covenant. Verse 8m speaking of Him, says, “And here mortal men receive tithes; but there (at the right hand of God), he receives them, of whom it is witnessed that he lives. (New King James) All of Hebrews 7 is speaking of Jesus, our great High Priest, who receives our tithes in heaven because of the power of His endless life.
That settles the issue. Tithing is as much New Testament as it is Old Testament. The money is the tithe, but nothing is done with the mouth before Jesus, our great High Priest. So, when you prepare your tithe, adapt the words The Lord commanded from Deuteronomy 26 and profess with your mouth to Him your gratefulness about being in His glorious kingdom. Expect Him to take your basket (tithe) before the heavenly altar of God and worship the Father with it.
Say before The Lord, “I was a sinner, held in bondage and in darkness by satan (Ephesians 5:8). I was lost and undone, without hope and without God in the world (Ephesians 2:12). I cried unto You, Lord Jesus, the shepherd and guardian of my soul (I Peter 2:25), and You heard my cry (Psalm 34:15). You lifted me out of my affliction and oppression (Deuteronomy 26:7). You took me in and forgave me (Acts 26:18;Ephesians 1:7; Colossians 1:14). You made me Yours through Your shed blood and gave me authority over the evil one (Matthew 10:8; 28:18-19; Mark 16:17-21; Luke 10:19). Now I have brought the firstfruits of my land that You have given me (Deuteronomy 26:10). I expect You to set it before the Father and worship Him with it (verse 4). Now, look down from Heaven, Holy Father, in Jesus’ Name and bless me (verse 15), Your son/daughter and servant, according to Your riches in glory. Bless my land (job) and cause it to flow with milk and honey (verse 15) as You have promised in Your Word. I am Your very own child. You are my very own Father (2 Corinthians 6:18).”
Rejoice and praise God for His great goodness in your life (Deuteronomy 26:11), that the devourer is rebuked for your sake, and that the windows of heaven are open to you, pouring out so much abundant blessing that there shall not even be room enough to receive it (Malachi 3:10-11).
Kenneth Copeland Study Bible