Chapter 71
A LESSON FROM THE TEMPLE TAX
Matthew 17:24-27
Before we begin our study let us pray.
Dear Heavenly Father,
We come before You through Your only begotten Son, our Lord and Savior Jesus Christ. Father God, please help us to understand Your ways and the great privileges You have granted us. Help us and teach us Lord to live by faith in You so that Your love and compassion will flow through us. For Your Name's sake we pray.
Amen
INTRODUCTION
The subject of this study encompasses two separate topics, which are: (1) the tithe and Temple tax (which is based upon the Old Testament Mosaic Law) and (2) Christian giving (which is based upon God’s Grace and Mercy). For us to see the differences, we will:
1. Review the origin and purpose of the tithe.
2. Briefly review the origin and purpose of the Temple Tax.
3. See that through the death and resurrection of our Lord Jesus Christ, the born-again believers are under the new covenant of God's Grace and Mercy.
4. Explore the lesson Jesus gave with respect to the Temple Tax.
5. Review the Biblical teaching for true Christian giving.
ORIGIN AND PURPOSE OF THE OLD TESTAMENT TITHE
In our study of the Biblical origin and purpose of the tithe we will,
1. Review the first recorded tithes of the Old Testament.
2. Explore the purpose of the tithe that was imposed through the Law of Moses.
THE TITHE OF ABRAM, LATER RENAMED ABRAHAM
The first recorded instance of a tithe, which means one tenth, came about when Abram paid homage to the priest Melchizedek. He did this upon his victorious return from rescuing his nephew Lot from captivity. To see this, we go to,
Genesis 14:17-20
[17] “After Abram returned from defeating Kedorlaomer and the kings allied with him, the king of Sodom came out to meet him in the Valley of Shaveh (that is, the King's Valley). [18] Then Melchizedek king of Salem brought out bread and wine. He was priest of God Most High, [19] and he blessed Abram, saying, "Blessed be Abram by God Most High, Creator of heaven and earth. [20] And blessed be God Most High, who delivered your enemies into your hand." Then Abram gave him a tenth of everything."
THE TITHE OF JACOB, LATER RENAMED ISRAEL
The second recorded instance of a tithe was the one given by Jacob. This incident occurred after Jacob deceived his father to bestow upon him the customary blessing of the first born, who was his brother, Esau. To see this, let us read from,
Genesis 27:41-45
[41] “Esau held a grudge against Jacob because of the blessing his father had given him. He said to himself, "The days of mourning for my father are near; then I will kill my brother Jacob." [42] When Rebekah was told what her older son Esau had said, she sent for her younger son Jacob and said to him, "Your brother Esau is consoling himself with the thought of killing you. [43] Now then, my son, do what I say: Flee at once to my brother Laban in Haran. [44] Stay with him for a while until your brother's fury subsides. [45] When your brother is no longer angry with you and forgets what you did to him, I'll send word for you to come back from there. Why should I lose both of you in one day?""
Let us now skip some verses and read Jacob’s prayer to God.
Genesis 28:20-22
[20] “Then Jacob made a vow, saying, "If God will be with me and will watch over me on this journey I am taking and will give me food to eat and clothes to wear [21] so that I return safely to my father's house, then the LORD will be my God [22] and this stone that I have set up as a pillar will be God's house, and of all that you give me I will give you a tenth."
Further in the book of Genesis we find God did provide Jacob safe passage to and from Haran. Consequently, Jacob fulfilled his promise to God.
It is noted that the tithe of Abram and Jacob were given prior to the Law of Moses. It was offered freely from a heart full of gratitude. As the faith of Abraham was a foreshadowing of the faith of the born-again believer (Galatians 3:1-29), we will find later in this study that the tithe of Abram and Jacob were also a foreshadowing to teach us that our charitable giving should also be: (1) Out of gratitude for the things God has done for us and (2) From the love of the Holy Spirit living within us.
THE TITHE OF THE MOSAIC LAW
In the Law of Moses a tithe was imposed upon the nation of Israel.
Leviticus 27:30-34
[30] “A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. [31] If a man redeems any of his tithe, he must add a fifth of the value to it. [32] The entire tithe of the herd and flock--every tenth animal that passes under the shepherd's rod--will be holy to the LORD. [33] He must not pick out the good from the bad or make any substitution. If he does make a substitution, both the animal and its substitute become holy and cannot be redeemed.'" [34] These are the commands the LORD gave Moses on Mount Sinai for the Israelites."
As we reflect upon the above law we are left with the following question; “What was the purpose of this law of tithing?” Clearly, as stated in the following Psalm, God does not need man to give Him what He created and owns.
Psalm 50:9-12
[9] “I have no need of a bull from your stall or of goats from your pens, [10] for every animal of the forest is mine, and the cattle on a thousand hills. [11] I know every bird in the mountains, and the creatures of the field are mine. [12] If I were hungry I would not tell you, for the world is mine, and all that is in it."
THE PURPOSE OF THE OLD TESTAMENT TITHE
Actually, there were two main purposes for the tithe.
The first purpose for the tithe is recorded in,
Deuteronomy 14:22-27
[22] “You shall truly tithe all the increase of your grain that the field produces year by year. [23] And you shall eat before the Lord your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the Lord your God always. [24] But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the Lord your God chooses to put His name is too far from you, when the Lord your God has blessed you, [25] then you shall exchange it for money, take the money in your hand, and go to the place which the Lord your God chooses. [26] And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the Lord your God, and you shall rejoice, you and your household. [27] You shall not forsake the Levite who is within your gates, for he has no part nor inheritance with you.”
Let us notice the following verses,
23 … The Israelites were to eat their tithe before the Lord at the place of His choosing. This was a reference to the various feasts that were to be celebrated around the Tent of Meeting or the Temple.
27 … A portion of the tithe was to be shared with the Levites. Let us recall it was the men from the tribe of Levi who were the priests. In addition, the Levites who were not priests were to help the priests and also carry and/or maintain the Temple.
The second purpose for the tithe is recorded in,
Deuteronomy 14:28-29
[28] “At the end of every three years, bring all the tithes of that year's produce and store it in your towns, [29] so that the Levites (who have no allotment or inheritance of their own) and the aliens, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the LORD your God may bless you in all the work of your hands."
ORIGIN AND PURPOSE OF THE TEMPLE TAX
This tax was imposed by the Lord to: (1) Make atonement for taking a census of the people. (2) To finance the service of the Tent of Meeting and/or the Temple. To see this we begin by reading from,
Exodus 20:11-15
[11] Then the Lord spoke to Moses, saying: [12] “When you take the census of the children of Israel for their number, then every man shall give a ransom for himself to the Lord, when you number them, that there may be no plague among them when you number them. [13] This is what everyone among those who are numbered shall give: half a shekel according to the shekel of the sanctuary (a shekel is twenty gerahs). The half-shekel shall be an offering to the Lord. [14] Everyone included among those who are numbered, from twenty years old and above, shall give an offering to the Lord. [15] The rich shall not give more and the poor shall not give less than half a shekel, when you give an offering to the Lord, to make atonement for yourselves.”
Let us notice the following verses,
13-14 … For those 20 years old or over, a half-shekel was to be given, which is approximately $64.
15 … This tax was a fixed amount for both the rich and poor.
Let us now read how the tax was to be used.
Exodus 20:16
[16] “And you shall take the atonement money of the children of Israel, and shall appoint it for the service of the tabernacle of meeting, that it may be a memorial for the children of Israel before the Lord, to make atonement for yourselves.”
Notice, the money was for the service or care for the Tent of Meeting.
It is noted that within the Tent of Meeting and the later Old Testament Temples was where God’s Presence resided. To see this let us read what God said to Moses as recorded in,
Exodus 25:22
[25] “And there I will meet with you, and I will speak with you from above the mercy seat, from between the two cherubim which are on the ark of the Testimony, about everything which I will give you in commandment to the children of Israel.”
The Tent of Meeting was used throughout Israelites’ exodus from Egypt and their initial dwelling in Canaan.
During the reign of King Solomon, a large permanent structure was built to replace the Tent of Meeting. After King Solomon, the Temple fell into great disrepair. Approximately 96 years after the death of King Solomon, Joash became king. Being one of the good kings of Israel, Joash (also translated to be Jehoash) decided to restore the temple for the worship of God. Consequently, he re-established the temple tax. To see this we go to,
2 Kings 12:4-5
[4] And Jehoash said to the priests, “All the money of the dedicated gifts that are brought into the house of the Lord—each man’s census money, each man’s assessment money—and all the money that a man purposes in his heart to bring into the house of the Lord, [5] let the priests take it themselves, each from his constituency; and let them repair the damages of the temple, wherever any dilapidation is found.”
Unfortunately, the nation of Israel again turned away from the Lord and fell into idolatry. Because of their sin, in approximately 586 BC, God moved King Nebuchadnezzar to destroy the temple built by King Solomon and deport many of the Israelites to Babylon.
After 70 years of captivity, the Israelites returned to the land of Canaan and Nehemiah became their governor. To provide the materials to rebuild and maintain the Temple and the worship services, Nehemiah re-established the Temple Tax. To see this let us read from,
Nehemiah 10:32-33
[32] Also we made ordinances for ourselves, to exact from ourselves yearly one-third of a shekel for the service of the house of our God: [33] for the showbread, for the regular grain offering, for the regular burnt offering of the Sabbaths, the New Moons, and the set feasts; for the holy things, for the sin offerings to make atonement for Israel, and all the work of the house of our God.
This Temple Tax remained in force throughout Jesus’ physical sojourn upon this earth.
This brings us to the,
A NEW COVENANT
Under the New Covenant, born-again believers in Jesus Christ are no longer under the authority of the above Old Testament Ceremonial Law, but are under a new covenant of God’s Grace and Mercy. As we explore this new covenant, we will find that:
1. The Old Covenant is obsolete.
2. Holy Spirit’s love fulfills the Law for us, the born-again believer.
3. The born-again believers are the temples of God. Thus, God’s presence no longer resides in a physical building.
THE OLD COVENANT IS OBSOLETE
To see how the new covenant fulfills and therefore supersedes the Old Testament laws of the tithe and Temple tax, we go to,
Hebrews 8:6-9
[6] “But the ministry Jesus has received is as superior to theirs as the covenant of which he is mediator is superior to the old one, and it is founded on better promises. [7] For if there had been nothing wrong with that first covenant, no place would have been sought for another. [8] But God found fault with the people and said: "The time is coming, declares the Lord, when I will make a new covenant with the house of Israel and with the house of Judah. [9] It will not be like the covenant I made with their forefathers when I took them by the hand to lead them out of Egypt, because they did not remain faithful to my covenant, and I turned away from them, declares the Lord.”
Let us notice the following verses,
6 … Since Jesus’ ministry is founded upon better promises that is God’s Grace and Mercy, it is far better than the Old Testament Mosaic Law.
7-9 … Because of man’s sinful nature, God promised to make a new covenant. Specifically, by himself, man was and is not able to comply with all the demands of the Old Testament Law.
Let us now read about the New Covenant in,
Hebrews 8:10-13
[10] “This is the covenant I will make with the house of Israel after that time, declares the Lord. I will put my laws in their minds and write them on their hearts. I will be their God, and they will be my people. [11] No longer will a man teach his neighbor, or a man his brother, saying, 'Know the Lord,' because they will all know me, from the least of them to the greatest. [12] For I will forgive their wickedness and will remember their sins no more." [13] By calling this covenant "new," he has made the first one obsolete; and what is obsolete and aging will soon disappear."
Let us notice the following verses,
10 … The new covenant is not one written on stone or parchment, but is written and inscribed in our very being. As the Scripture states, the born again-believer has received God’s laws in their mind and has them written upon their hearts. In other words, to do the things of God, the born-again believer has the Holy Spirit within them. Consequently, the born-again believer is a new creation/person.
13 … The old covenant, with all its sacrifices, rules, regulations and traditions is obsolete.
The reason the old covenant is obsolete, is not because Jesus came to abolish the law but because He came to fulfill it for us.
Matthew 5:17
[17] “Do not think that I have come to abolish the Law or the Prophets; I have not come to abolish them but to fulfill them."
In other words, as we saw in earlier studies, through His death and resurrection, Jesus fulfilled the law for us by: (1) having made atonement that is made amends, for our sins and (2) redeemed us from the power of sin. Consequently, there is no longer any reason for us to offer the blood of animals for our sins.
It is by our day by day faith in Jesus Christ to live His life in and through us that,
THE LOVE FROM THE HOLY SPIRIT FULFILLS THE LAW FOR US
To see this, let us read what our Lord Jesus Christ once said to an expert in the Mosaic Law. To do this we go to,
Matthew 22:34-40
[34] “Hearing that Jesus had silenced the Sadducees, the Pharisees got together. [35] One of them, an expert in the law, tested him with this question: [36] "Teacher, which is the greatest commandment in the Law?" [37] Jesus replied: "'Love the Lord your God with all your heart and with all your soul and with all your mind.' [38] This is the first and greatest commandment. [39] And the second is like it: 'Love your neighbor as yourself.' [40] All the Law and the Prophets hang on these two commandments."
This truth is also clearly stated in,
Galatians 5:14
[14] “The entire law is summed up in a single command: "Love your neighbor as yourself."
Another point for us to consider is that before Jesus opened the doors of Heaven for us, God’s presence resided in the physical Temple built by men. Thus, portions of the offerings made to the Lord, such as the Temple Tax, were used for the repair and upkeep of the Temple.
Under the new covenant, God’s presence does not reside in buildings but in His people, the church. In other words,
THE BORN-AGAIN BELIEVER IS A TEMPLE OF GOD THE HOLY SPIRIT
To see this, let us first read the following excerpt of Paul's address to the people of Athens,
Acts 17:24
[24] “The God who made the world and everything in it is the Lord of heaven and earth and does not live in temples built by hands."
However, God the Holy Spirit does dwell within of the born-again believer. To see this let us consider the following,
1 Corinthians 6:19
[19] “Do you not know that your body is a temple of the Holy Spirit, who is in you, whom you have received from God? You are not your own;"
Since God does not reside in the buildings people built to gather within and worship, the construction and support for these buildings are only for the convenience and comfort of those who gather within them.
It is not a sin to build or maintain buildings for this purpose. However, this activity and expense is not a New Covenant command.
In the early New Testament days, the born-again believers gathered in homes, existing facilities or outdoors. For example, there was a church that met in the house of Aquila and Priscilla. This is recorded in,
1 Corinthians 16:19
[19] “The churches in the province of Asia send you greetings. Aquila and Priscilla greet you warmly in the Lord, and so does the church that meets at their house."
Also, while in Rome, Paul preached & taught in his rented house.
Acts 28:30-31
[30] “For two whole years Paul stayed there in his own rented house and welcomed all who came to see him. [31] Boldly and without hindrance he preached the kingdom of God and taught about the Lord Jesus Christ."
An example of gathering outdoors was when it was time for Paul to leave for Rome. To read what occurred we go to,
Acts 21:3-5
[3] “After sighting Cyprus and passing to the south of it, we sailed on to Syria. We landed at Tyre, where our ship was to unload its cargo. [4] Finding the disciples there, we stayed with them seven days. Through the Spirit they urged Paul not to go on to Jerusalem. [5] But when our time was up, we left and continued on our way. All the disciples and their wives and children accompanied us out of the city, and there on the beach we knelt to pray."
Let us recall, Jesus also taught and preached outdoors. For example, one of His most famous sermons took place on a mountainside,
Matthew 5:1-2
[1] “Now when he saw the crowds, he went up on a mountainside and sat down. His disciples came to him, [2] and he began to teach them, saying:"
SUMMARY
Since Jesus Christ fulfilled the Old Testament Mosaic Law for the true born-again believers, they are no longer under the Mosaic Law. Instead, the born-again believers are under a new law, the law of God's Grace and Mercy, which is the law of love.
Consequently, they are not required to:
1. Perform circumcision (because the true circumcision is the circumcision of the heart - 1 Corinthians 7:17-19).
2. Offer animal sacrifices (because these sacrifices were to teach us about the death and resurrection of Jesus Christ to bring in and ratify the new covenant - Hebrews 10:1-10).
3. Abstain from eating certain foods (because it is not what we eat that defiles us, but what proceeds from our heart - Mark 7:14-19).
4. Observe various Old Testament feasts and days. The feasts were given to teach us of what was to come in Jesus - Colossians 2:16-17).
5. And other Old Testament rituals and/or man-made traditions.
In addition, we find the born-again believer is no longer under the Old Testament Mosaic Laws of the Temple tax and tithe. To illustrate this point, let us read how Jesus instructed Peter, and now us, that as the king’s children are exempt from paying taxes and duties to their earthly father; we, the children of God, are exempt from paying taxes and duties to our Father in Heaven. Hence,
THE LESSON FROM THE TEMPLE TAX
First of all, to see that the born-again believer is a son/child of God let us consider the following Scripture,
Galatians 4:4-7
[4] But when the fullness of the time had come, God sent forth His Son, born of a woman, born under the law, [5] to redeem those who were under the law, that we might receive the adoption as sons. [6] And because you are sons, God has sent forth the Spirit of His Son into your hearts, crying out, “Abba, Father!” [7] Therefore you are no longer a slave but a son, and if a son, then an heir of God through Christ.
With this in mind, let us read Jesus’ instruction with respect to being exempt from paying the Temple tax. To do this we go to,
Matthew 17:24-25a
[24] “After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma tax came to Peter and asked, "Doesn't your teacher pay the temple tax?" [25a] "Yes, he does," he replied. …]
Let us notice the following verses,
24-25(a) … After being questioned by the Temple tax collectors, Peter assured them that Jesus does pay the Temple tax.
Let us now read Jesus’ response to Peter then and now to us.
Matthew 17:25b-27
[25b] When Peter came into the house, Jesus was the first to speak. "What do you think, Simon?" he asked. "From whom do the kings of the earth collect duty and taxes--from their own sons or from others?" [26] "From others," Peter answered. "Then the sons are exempt," Jesus said to him. [27] "But so that we may not offend them, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours.""
Let us notice the following verses,
25(b)-26 … To illustrate the new privilege that Peter was to enjoy, Jesus asked Peter whether or not the kings or rulers exact taxes from their family members. Peter responded by saying that the taxes are not imposed upon the ruler’s household but upon those outside. Jesus acknowledged that Peter responded correctly. In His response, Jesus extended this earthly principle to a Heavenly one. Specifically, since the born-again believers are children of God, they are exempt from any spiritual obligation to pay taxes and/or tithes for the supplies, upkeep or rent for physical buildings in which to worship God.
27 … Jesus paid the Temple tax. He did this not because He was under obligation, that is by law. No, He did it to avoid controversy.
One might ask; "What about the spiritual temple?” The answer to this question brings us to the final topic of this study, which is,
CHRISTIAN GIVING
As we explore this subject of Christian giving, we begin by noting that, as it was with the Old Testament tithe,
WE ARE TO PROVIDE MATERIAL HELP FOR THOSE IN NEED
To see this, let us read from,
1 John 3:17
[17] “If anyone has material possessions and sees his brother in need but has no pity on him, how can the love of God be in him?"
In other words, if we profess to be born-again believers in our Lord Jesus Christ but do not have the love and compassion to help our brothers and sisters in need, are we really living a Christian life?
Secondly, as it was with the tithe we are to,
WE ARE TO HELP THOSE WHO PROVIDE US SPIRITUAL NOURISHMENT AND SUPPORT
To see this let us read the following instruction from,
Galatians 6:6
[6] “Anyone who receives instruction in the word must share all good things with his instructor."
Since the new covenant does not impose upon the born-again believer fixed amounts or percentages of income, let us review,
THREE BIBLICAL GUIDELINES FOR CHRISTIAN GIVING
First of all,
We Are To Be Generous
To see that we are to be generous in our giving, we go to,
1 Timothy 6:17-19
[17] “Command those who are rich in this present world not to be arrogant nor to put their hope in wealth, which is so uncertain, but to put their hope in God, who richly provides us with everything for our enjoyment. [18] Command them to do good, to be rich in good deeds, and to be generous and willing to share. [19] In this way they will lay up treasure for themselves as a firm foundation for the coming age, so that they may take hold of the life that is truly life."
Secondly,
We Are To Be Cheerful Givers
To see this let us first read from,
2 Corinthians 9:7
[7] “Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver."
Let us notice the following:
7(a) … The amount we give is to be what the Holy Spirit places within our heart.
7(b) … We are not to give grudgingly or out of compulsion but willingly and cheerfully, that is out of love and concern.
To see that we are not to give so as to impress others, let us read what Jesus said about this topic in His sermon on the mountain,
Matthew 6:1-4
[1] “Be careful not to do your 'acts of righteousness' before men, to be seen by them. If you do, you will have no reward from your Father in heaven. [2] "So when you give to the needy, do not announce it with trumpets, as the hypocrites do in the synagogues and on the streets, to be honored by men. I tell you the truth, they have received their reward in full. [3] But when you give to the needy, do not let your left hand know what your right hand is doing, [4] so that your giving may be in secret. Then your Father, who sees what is done in secret, will reward you."
Third and most of all,
Our Giving Should Not Go Beyond What We Can Afford
To see this, let us read the following instruction Paul gave to the church in Corinth.
2 Corinthians 8:10-14
[10] “And here is my advice about what is best for you in this matter: Last year you were the first not only to give but also to have the desire to do so. [11] Now finish the work, so that your eager willingness to do it may be matched by your completion of it, according to your means. [12] For if the willingness is there, the gift is acceptable according to what one has, not according to what he does not have. [13] Our desire is not that others might be relieved while you are hard pressed, but that there might be equality. [14] At the present time your plenty will supply what they need, so that in turn their plenty will supply what you need.”
Let us notice the following verses,
11 … The believers were to provide their gifts for the needy in accordance with their means, that is by what they could afford. This could be either time and/or money.
12 … Our charitable gifts are acceptable in accordance with what we have, but not acceptable if we give beyond our means, or what we do not have.
13-14 … The reason we do not give beyond our means is twofold: (1) In the process of our giving we are not to become needy or hard pressed, and (2) We are not to deprive our families of their needs. Consider,
1 Timothy 5:7-8
[7] “Give the people these instructions, too, so that no one may be open to blame. [8] If anyone does not provide for his relatives, and especially for his immediate family, he has denied the faith and is worse than an unbeliever."
SUMMARY
In summary, we find that born-again believers charitable acts are to be motivated by yielding ourselves to the Holy Spirit’s prompting from within us. Our giving is to be generous and yet within the limits of what we can afford.
CLOSING
To summarize the whole point of this chapter let us read how the Holy Spirit describes the new covenant we now have in Jesus Christ,
John 1:16-17
[16] “From the fullness of his grace we have all received one blessing after another. [17] For the law was given through Moses; grace and truth came through Jesus Christ."
Blessed be the Lord forever!
AMEN and AMEN