(1) TITHING WAS BEFORE THE LAW AND IS THEREFORE AN ETERNAL MORAL PRINCIPLE
A tradition is not automatically an eternal moral principle merely because it is very old, very common and very widespread. The fact that tithing was a common law of the land before the Bible was written does not make it a moral principle.
Idolatry, worship of astrological bodies, child sacrifice, temple prostitution, witchcraft and necromancy are equally very old, very common and very widespread in pagan cultures. The practice of giving is found in natural law, but an exact percentage is not.
In obedience to the law of the land Abraham tithed before the Law of Moses. But that does not prove that tithing is an eternal moral principle. If we followed Abraham's example (as we are told),
(1) we would only tithe spoils gathered from our enemies;
(2) we would only tithe once;
(3) we would not tithe any of our own property and
(4) we would give the 90% to the equivalent of the king of Sodom.
See my book, chapter two and my essay, Tithing is Not a Christian Doctrine, point four.
(2) TITHING IS THE BIBLICAL STANDARD, THE MINIMUM STARTING POINT AND/OR "IT'S A GOOD PLACE TO START"
This lie is built on two false assumptions:
(1) that everybody in the OT was required to begin their level of giving at 10% and
(2) that everybody in the OT gave 10% of all increase as a tithe regardless of where they lived.
First, only those Israelites who earned a livelihood from farming and herding clean animals inside Israel were required to tithe under the Mosaic Law. All sixteen (16) of sixteen (16) Bible texts which describe the contents of tithes prove this point. The tithe increase only came from God’s miracle hand.
Second, those whose increase came from their own crafts and skills were not required to tithe products and money. The poor and needy who did not tithe and received from the tithe gave freewill offerings.
See my book, chapter one and my essay, point two.
(3) TITHES ARE THE SAME AS FIRSTFRUITS
The first-fruit was a very small amount of the first crop harvest and the first-born was the first offspring of animals.
The first-fruit was small enough to fit into a hand-held basket (Deut. 26:1-4, 10; Lev. 23:17; Num. 18:13-17; 2 Chron 31:5a).
First-fruit and first-born offerings went directly to the Temple and were required to be totally consumed by ministering priests only inside the Temple (Neh. 10:35-37a; Ex. 23:19; 34:26; Deut. 18:4). Tithes went directly to the Levitical cities (Neh 10:37b) and a small portion was then taken to the Temple storehouse (Neh 10:38-39).
Teaching that the first tenth of ones increase must go to the church organization is wrong. It is not taught to the Christian or the Church. It violates the instruction found in 1st Timothy 5:8 that one acts like an infidel if one does not care for family essentials first. And it robs the poorest in society of food, medicine and necessary care.
(4) TITHES INCLUDE MONEY
One argument to support non-food tithing is that money was not universally available and barter from food must have been used for most transactions. This argument is not biblical. Genesis alone contains “money” in 32 texts and the word occurs 44 times before the tithe is first mentioned in Leviticus 27.
The word shekel also appears often from Genesis to Deuteronomy.
In fact many centuries before Israel entered Canaan and began tithing food from God’s Holy Land, money was an essential everyday item. For example money in the form of silver shekels paid for slaves (Gen 17:12+); land (Gen 23:9+); freedom (Ex 23:11); court fines (Ex 21 all; 22 all); sanctuary dues (Ex 30:12+); vows (Lev 27:3-7); poll taxes (Num 3:47+), alcoholic drinks (Deu 14:26) and marriage dowries (Deu 22:29).
According to Genesis 47:15-17 food was only used for barter after money had been spent. Banking and usury laws exist in God’s Word in Leviticus even before tithing. Therefore the argument that money was not prevalent enough for everyday use is false. Yet the tithe contents never include money from non-food products and trades.
(5) THE CHURCH IS THE STOREHOUSE AND THE TITHE MUST BE TAKEN THERE
This lie can be easily refuted from both the Bible and from early church history. First, the OT Temple which was a literal physical building has been replaced by the body of the individual believer in which the Holy Spirit dwells.
Second, the word "church" means "assembly" and not a building. The early church did not even have buildings for over 200 years after Calvary.
(6) THE FULL TITHE MUST GO TO THE PREACHER
This lie is a gross distortion of the OT doctrine of tithing under the Law.
First, the OT tithe went to the Levites who were both servants to the priests and who also served as government employees. Second, the Levites only gave a tenth of their tenth to the priests. Third, as tithe-recipients neither Levites nor priests were allowed to own or inherit land inside Israel.
All of these points are discussed in detail both in Russell Kelly's book, Should the Church Teach Tithing, and in his essay, Tithing is Not a Christian Doctrine.