There is the law, and then there is the spirit of the law. In Matthew 23:23, Jesus addressed this issue when He gave His only New Testament statement on tithing. He rebuked the Pharisees for being meticulous in tithing a tenth of each little tiny seed they owned while neglecting the more important parts of the law: justice, mercy, and faith. He did not tell them to abandon their faithful tithing, but He encouraged them to expand their thinking to include the needs of others.
Tithing is biblical. Jesus is the High Priest who receives your tithes (Hebrews 7:8), and tithing will release a supernatural blessing in your life so great that you will not be able to contain it (Malachi 3:10). Above the mere obedience to the duty of the law, however, is the spirit of the law.
As New Testament Christians, we should move beyond the obligation of tithing to showing mercy through the giving of offerings above the tithe to support the needy worldwide. The tithe sustains the local church, and offerings advance world outreach. Start with the tithe, out of duty and obedience. End with the offering, out of love, compassion, and the spirit of the law.
16 On the morning of the third day there was thunder
20 The Lord descended to the top of Mount Sinai
25 So Moses went down to the people and told them.
4 “You shall not make for yourself an image
7 “You shall not misuse the name of the Lord your God, for the Lord will not hold anyone guiltless who misuses his name.
8 “Remember the Sabbath
12 “Honor your father and your mother,
17 “You shall not covet
18 When the people saw the thunder and lightning and heard the trumpet
20 Moses said to the people, “Do not be afraid.
22 Then the Lord said to Moses, “Tell the Israelites this: ‘You have seen for yourselves that I have spoken to you from heaven:
24 “‘Make an altar
2 “If you buy a Hebrew servant,
5 “But if the servant declares, ‘I love my master and my wife and children and do not want to go free,’
7 “If a man sells his daughter as a servant, she is not to go free as male servants do.8 If she does not please the master who has selected her for himself,
12 “Anyone who strikes a person with a fatal blow is to be put to death.
15 “Anyone who attacks
18 “If people quarrel and one person hits another with a stone or with their fist
20 “Anyone who beats their male or female slave with a rod must be punished if the slave dies as a direct result,21 but they are not to be punished if the slave recovers after a day or two, since the slave is their property.
16 On the morning of the third day, thunder roared and lightning flashed, and a dense cloud came down on the mountain. There was a long, loud blast from a ram’s horn, and all the people trembled.17 Moses led them out from the camp to meet with God, and they stood at the foot of the mountain.18 All of Mount Sinai was covered with smoke because the Lord had descended on it in the form of fire. The smoke billowed into the sky like smoke from a brick kiln, and the whole mountain shook violently.19 As the blast of the ram’s horn grew louder and louder, Moses spoke, and God thundered his reply.20 The Lord came down on the top of Mount Sinai and called Moses to the top of the mountain. So Moses climbed the mountain.
21 Then the Lord told Moses, “Go back down and warn the people not to break through the boundaries to see the Lord, or they will die.22 Even the priests who regularly come near to the Lord must purify themselves so that the Lord does not break out and destroy them.”
23 “But Lord,” Moses protested, “the people cannot come up to Mount Sinai. You already warned us. You told me, ‘Mark off a boundary all around the mountain to set it apart as holy.’”
24 But the Lord said, “Go down and bring Aaron back up with you. In the meantime, do not let the priests or the people break through to approach the Lord, or he will break out and destroy them.”
25 So Moses went down to the people and told them what the Lord had said.
20 Then God gave the people all these instructions
2 “I am the Lord your God, who rescued you from the land of Egypt, the place of your slavery.
3 “You must not have any other god but me.
4 “You must not make for yourself an idol of any kind or an image of anything in the heavens or on the earth or in the sea.5 You must not bow down to them or worship them, for I, the Lord your God, am a jealous God who will not tolerate your affection for any other gods. I lay the sins of the parents upon their children; the entire family is affected—even children in the third and fourth generations of those who reject me.6 But I lavish unfailing love for a thousand generations on those
7 “You must not misuse the name of the Lord your God. The Lord will not let you go unpunished if you misuse his name.
8 “Remember to observe the Sabbath day by keeping it holy.9 You have six days each week for your ordinary work,10 but the seventh day is a Sabbath day of rest dedicated to the Lord your God. On that day no one in your household may do any work. This includes you, your sons and daughters, your male and female servants, your livestock, and any foreigners living among you.11 For in six days the Lord made the heavens, the earth, the sea, and everything in them; but on the seventh day he rested. That is why the Lord blessed the Sabbath day and set it apart as holy.
12 “Honor your father and mother. Then you will live a long, full life in the land the Lord your God is giving you.
13 “You must not murder.
14 “You must not commit adultery.
15 “You must not steal.
16 “You must not testify falsely against your neighbor.
17 “You must not covet your neighbor’s house. You must not covet your neighbor’s wife, male or female servant, ox or donkey, or anything else that belongs to your neighbor.”
18 When the people heard the thunder and the loud blast of the ram’s horn, and when they saw the flashes of lightning and the smoke billowing from the mountain, they stood at a distance, trembling with fear.
19 And they said to Moses, “You speak to us, and we will listen. But don’t let God speak directly to us, or we will die!”
20 “Don’t be afraid,” Moses answered them, “for God has come in this way to test you, and so that your fear of him will keep you from sinning!”
21 As the people stood in the distance, Moses approached the dark cloud where God was.
22 And the Lord said to Moses, “Say this to the people of Israel: You saw for yourselves that I spoke to you from heaven.23 Remember, you must not make any idols of silver or gold to rival me.
24 “Build for me an altar made of earth, and offer your sacrifices to me—your burnt offerings and peace offerings, your sheep and goats, and your cattle. Build my altar wherever I cause my name to be remembered, and I will come to you and bless you.25 If you use stones to build my altar, use only natural, uncut stones. Do not shape the stones with a tool, for that would make the altar unfit for holy use.26 And do not approach my altar by going up steps. If you do, someone might look up under your clothing and see your nakedness.
21 “These are the regulations you must present to Israel.
2 “If you buy a Hebrew slave, he may serve for no more than six years. Set him free in the seventh year, and he will owe you nothing for his freedom.3 If he was single when he became your slave, he shall leave single. But if he was married before he became a slave, then his wife must be freed with him.
4 “If his master gave him a wife while he was a slave and they had sons or daughters, then only the man will be free in the seventh year, but his wife and children will still belong to his master.5 But the slave may declare, ‘I love my master, my wife, and my children. I don’t want to go free.’6 If he does this, his master must present him before God.
7 “When a man sells his daughter as a slave, she will not be freed at the end of six years as the men are.8 If she does not satisfy her owner, he must allow her to be bought back again. But he is not allowed to sell her to foreigners, since he is the one who broke the contract with her.9 But if the slave’s owner arranges for her to marry his son, he may no longer treat her as a slave but as a daughter.
10 “If a man who has married a slave wife takes another wife for himself, he must not neglect the rights of the first wife to food, clothing, and sexual intimacy.11 If he fails in any of these three obligations, she may leave as a free woman without making any payment.
12 “Anyone who assaults and kills another person must be put to death.13 But if it was simply an accident permitted by God, I will appoint a place of refuge where the slayer can run for safety.14 However, if someone deliberately kills another person, then the slayer must be dragged even from my altar and be put to death.
15 “Anyone who strikes father or mother must be put to death.
16 “Kidnappers must be put to death, whether they are caught in possession of their victims or have already sold them as slaves.
18 “Now suppose two men quarrel, and one hits the other with a stone or fist, and the injured person does not die but is confined to bed.19 If he is later able to walk outside again, even with a crutch, the assailant will not be punished but must compensate his victim for lost wages and provide for his full recovery.
20 “If a man beats his male or female slave with a club and the slave dies as a result, the owner must be punished.21 But if the slave recovers within a day or two, then the owner shall not be punished, since the slave is his property.
16 And it came to pass on the third day in the morning, that there were thunders and lightnings, and a thick cloud upon the mount, and the voice of the trumpet exceeding loud; so that all the people that was in the camp trembled.
17 And Moses brought forth the people out of the camp to meet with God; and they stood at the nether part of the mount.
18 And mount Sinai was altogether on a smoke, because the Lord descended upon it in fire: and the smoke thereof ascended as the smoke of a furnace, and the whole mount quaked greatly.
19 And when the voice of the trumpet sounded long, and waxed louder and louder, Moses spake, and God answered him by a voice.
20 And the Lord came down upon mount Sinai, on the top of the mount: and the Lord called Moses up to the top of the mount; and Moses went up.
21 And the Lord said unto Moses, Go down, charge the people, lest they break through unto the Lord to gaze, and many of them perish.
22 And let the priests also, which come near to the Lord, sanctify themselves, lest the Lord break forth upon them.
23 And Moses said unto the Lord, The people cannot come up to mount Sinai: for thou chargedst us, saying, Set bounds about the mount, and sanctify it.
24 And the Lord said unto him, Away, get thee down, and thou shalt come up, thou, and Aaron with thee: but let not the priests and the people break through to come up unto the Lord, lest he break forth upon them.
25 So Moses went down unto the people, and spake unto them.
20 And God spake all these words, saying,
2 I am the Lord thy God, which have brought thee out of the land of Egypt, out of the house of bondage.
3 Thou shalt have no other gods before me.
4 Thou shalt not make unto thee any graven image, or any likeness of any thing that is in heaven above, or that is in the earth beneath, or that is in the water under the earth.
5 Thou shalt not bow down thyself to them, nor serve them: for I the Lord thy God am a jealous God, visiting the iniquity of the fathers upon the children unto the third and fourth generation of them that hate me;
6 And shewing mercy unto thousands of them that love me, and keep my commandments.
7 Thou shalt not take the name of the Lord thy God in vain; for the Lord will not hold him guiltless that taketh his name in vain.
8 Remember the sabbath day, to keep it holy.
9 Six days shalt thou labour, and do all thy work:
10 But the seventh day is the sabbath of the Lord thy God: in it thou shalt not do any work, thou, nor thy son, nor thy daughter, thy manservant, nor thy maidservant, nor thy cattle, nor thy stranger that is within thy gates:
11 For in six days the Lord made heaven and earth, the sea, and all that in them is, and rested the seventh day: wherefore the Lord blessed the sabbath day, and hallowed it.
12 Honour thy father and thy mother: that thy days may be long upon the land which the Lord thy God giveth thee.
13 Thou shalt not kill.
14 Thou shalt not commit adultery.
15 Thou shalt not steal.
16 Thou shalt not bear false witness against thy neighbour.
17 Thou shalt not covet thy neighbour's house, thou shalt not covet thy neighbour's wife, nor his manservant, nor his maidservant, nor his ox, nor his ass, nor any thing that is thy neighbour's.
18 And all the people saw the thunderings, and the lightnings, and the noise of the trumpet, and the mountain smoking: and when the people saw it, they removed, and stood afar off.
19 And they said unto Moses, Speak thou with us, and we will hear: but let not God speak with us, lest we die.
20 And Moses said unto the people, Fear not: for God is come to prove you, and that his fear may be before your faces, that ye sin not.
21 And the people stood afar off, and Moses drew near unto the thick darkness where God was.
22 And the Lord said unto Moses, Thus thou shalt say unto the children of Israel, Ye have seen that I have talked with you from heaven.
23 Ye shall not make with me gods of silver, neither shall ye make unto you gods of gold.
24 An altar of earth thou shalt make unto me, and shalt sacrifice thereon thy burnt offerings, and thy peace offerings, thy sheep, and thine oxen: in all places where I record my name I will come unto thee, and I will bless thee.
25 And if thou wilt make me an altar of stone, thou shalt not build it of hewn stone: for if thou lift up thy tool upon it, thou hast polluted it.
26 Neither shalt thou go up by steps unto mine altar, that thy nakedness be not discovered thereon.
21 Now these are the judgments which thou shalt set before them.
2 If thou buy an Hebrew servant, six years he shall serve: and in the seventh he shall go out free for nothing.
3 If he came in by himself, he shall go out by himself: if he were married, then his wife shall go out with him.
4 If his master have given him a wife, and she have born him sons or daughters; the wife and her children shall be her master's, and he shall go out by himself.
5 And if the servant shall plainly say, I love my master, my wife, and my children; I will not go out free:
6 Then his master shall bring him unto the judges; he shall also bring him to the door, or unto the door post; and his master shall bore his ear through with an aul; and he shall serve him for ever.
7 And if a man sell his daughter to be a maidservant, she shall not go out as the menservants do.
8 If she please not her master, who hath betrothed her to himself, then shall he let her be redeemed: to sell her unto a strange nation he shall have no power, seeing he hath dealt deceitfully with her.
9 And if he have betrothed her unto his son, he shall deal with her after the manner of daughters.
10 If he take him another wife; her food, her raiment, and her duty of marriage, shall he not diminish.
11 And if he do not these three unto her, then shall she go out free without money.
12 He that smiteth a man, so that he die, shall be surely put to death.
13 And if a man lie not in wait, but God deliver him into his hand; then I will appoint thee a place whither he shall flee.
14 But if a man come presumptuously upon his neighbour, to slay him with guile; thou shalt take him from mine altar, that he may die.
15 And he that smiteth his father, or his mother, shall be surely put to death.
16 And he that stealeth a man, and selleth him, or if he be found in his hand, he shall surely be put to death.
17 And he that curseth his father, or his mother, shall surely be put to death.
18 And if men strive together, and one smite another with a stone, or with his fist, and he die not, but keepeth his bed:
19 If he rise again, and walk abroad upon his staff, then shall he that smote him be quit: only he shall pay for the loss of his time, and shall cause him to be thoroughly healed.
20 And if a man smite his servant, or his maid, with a rod, and he die under his hand; he shall be surely punished.
21 Notwithstanding, if he continue a day or two, he shall not be punished: for he is his money.
13 “Woe to you, teachers of the law and Pharisees, you hypocrites!
15 “Woe to you, teachers of the law and Pharisees, you hypocrites! You travel over land and sea to win a single convert,
16 “Woe to you, blind guides!
23 “Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth
25 “Woe to you, teachers of the law and Pharisees, you hypocrites! You clean the outside of the cup and dish,
27 “Woe to you, teachers of the law and Pharisees, you hypocrites! You are like whitewashed tombs,
29 “Woe to you, teachers of the law and Pharisees, you hypocrites! You build tombs for the prophets
33 “You snakes! You brood of vipers!
37 “Jerusalem, Jerusalem, you who kill the prophets and stone those sent to you,
13 “What sorrow awaits you teachers of religious law and you Pharisees. Hypocrites! For you shut the door of the Kingdom of Heaven in people’s faces. You won’t go in yourselves, and you don’t let others enter either.
15 “What sorrow awaits you teachers of religious law and you Pharisees. Hypocrites! For you cross land and sea to make one convert, and then you turn that person into twice the child of hell
16 “Blind guides! What sorrow awaits you! For you say that it means nothing to swear ‘by God’s Temple,’ but that it is binding to swear ‘by the gold in the Temple.’17 Blind fools! Which is more important—the gold or the Temple that makes the gold sacred?18 And you say that to swear ‘by the altar’ is not binding, but to swear ‘by the gifts on the altar’ is binding.19 How blind! For which is more important—the gift on the altar or the altar that makes the gift sacred?20 When you swear ‘by the altar,’ you are swearing by it and by everything on it.21 And when you swear ‘by the Temple,’ you are swearing by it and by God, who lives in it.22 And when you swear ‘by heaven,’ you are swearing by the throne of God and by God, who sits on the throne.
23 “What sorrow awaits you teachers of religious law and you Pharisees. Hypocrites! For you are careful to tithe even the tiniest income from your herb gardens,
25 “What sorrow awaits you teachers of religious law and you Pharisees. Hypocrites! For you are so careful to clean the outside of the cup and the dish, but inside you are filthy—full of greed and self-indulgence!26 You blind Pharisee! First wash the inside of the cup and the dish,
27 “What sorrow awaits you teachers of religious law and you Pharisees. Hypocrites! For you are like whitewashed tombs—beautiful on the outside but filled on the inside with dead people’s bones and all sorts of impurity.28 Outwardly you look like righteous people, but inwardly your hearts are filled with hypocrisy and lawlessness.
29 “What sorrow awaits you teachers of religious law and you Pharisees. Hypocrites! For you build tombs for the prophets your ancestors killed, and you decorate the monuments of the godly people your ancestors destroyed.30 Then you say, ‘If we had lived in the days of our ancestors, we would never have joined them in killing the prophets.’
31 “But in saying that, you testify against yourselves that you are indeed the descendants of those who murdered the prophets.32 Go ahead and finish what your ancestors started.33 Snakes! Sons of vipers! How will you escape the judgment of hell?
34 “Therefore, I am sending you prophets and wise men and teachers of religious law. But you will kill some by crucifixion, and you will flog others with whips in your synagogues, chasing them from city to city.35 As a result, you will be held responsible for the murder of all godly people of all time—from the murder of righteous Abel to the murder of Zechariah son of Berekiah, whom you killed in the Temple between the sanctuary and the altar.36 I tell you the truth, this judgment will fall on this very generation.
37 “O Jerusalem, Jerusalem, the city that kills the prophets and stones God’s messengers! How often I have wanted to gather your children together as a hen protects her chicks beneath her wings, but you wouldn’t let me.38 And now, look, your house is abandoned and desolate.
13 But woe unto you, scribes and Pharisees, hypocrites! for ye shut up the kingdom of heaven against men: for ye neither go in yourselves, neither suffer ye them that are entering to go in.
14 Woe unto you, scribes and Pharisees, hypocrites! for ye devour widows' houses, and for a pretence make long prayer: therefore ye shall receive the greater damnation.
15 Woe unto you, scribes and Pharisees, hypocrites! for ye compass sea and land to make one proselyte, and when he is made, ye make him twofold more the child of hell than yourselves.
16 Woe unto you, ye blind guides, which say, Whosoever shall swear by the temple, it is nothing; but whosoever shall swear by the gold of the temple, he is a debtor!
17 Ye fools and blind: for whether is greater, the gold, or the temple that sanctifieth the gold?
18 And, Whosoever shall swear by the altar, it is nothing; but whosoever sweareth by the gift that is upon it, he is guilty.
19 Ye fools and blind: for whether is greater, the gift, or the altar that sanctifieth the gift?
20 Whoso therefore shall swear by the altar, sweareth by it, and by all things thereon.
21 And whoso shall swear by the temple, sweareth by it, and by him that dwelleth therein.
22 And he that shall swear by heaven, sweareth by the throne of God, and by him that sitteth thereon.
23 Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.
24 Ye blind guides, which strain at a gnat, and swallow a camel.
25 Woe unto you, scribes and Pharisees, hypocrites! for ye make clean the outside of the cup and of the platter, but within they are full of extortion and excess.
26 Thou blind Pharisee, cleanse first that which is within the cup and platter, that the outside of them may be clean also.
27 Woe unto you, scribes and Pharisees, hypocrites! for ye are like unto whited sepulchres, which indeed appear beautiful outward, but are within full of dead men's bones, and of all uncleanness.
28 Even so ye also outwardly appear righteous unto men, but within ye are full of hypocrisy and iniquity.
29 Woe unto you, scribes and Pharisees, hypocrites! because ye build the tombs of the prophets, and garnish the sepulchres of the righteous,
30 And say, If we had been in the days of our fathers, we would not have been partakers with them in the blood of the prophets.
31 Wherefore ye be witnesses unto yourselves, that ye are the children of them which killed the prophets.
32 Fill ye up then the measure of your fathers.
33 Ye serpents, ye generation of vipers, how can ye escape the damnation of hell?
34 Wherefore, behold, I send unto you prophets, and wise men, and scribes: and some of them ye shall kill and crucify; and some of them shall ye scourge in your synagogues, and persecute them from city to city:
35 That upon you may come all the righteous blood shed upon the earth, from the blood of righteous Abel unto the blood of Zacharias son of Barachias, whom ye slew between the temple and the altar.
36 Verily I say unto you, All these things shall come upon this generation.
37 O Jerusalem, Jerusalem, thou that killest the prophets, and stonest them which are sent unto thee, how often would I have gathered thy children together, even as a hen gathereth her chickens under her wings, and ye would not!
38 Behold, your house is left unto you desolate.
39 For I say unto you, Ye shall not see me henceforth, till ye shall say, Blessed is he that cometh in the name of the Lord.
1 To you, Lord, I call;
you are my Rock,
do not turn a deaf ear
For if you remain silent,
I will be like those who go down to the pit.
as I call to you for help,
3 Do not drag me away with the wicked,
with those who do evil,
who speak cordially with their neighbors
4 Repay them for their deeds
and for their evil work;
5 Because they have no regard for the deeds of the Lord
and what his hands have done,
he will tear them down
and never build them up again.
for he has heard my cry for mercy.
7 The Lord is my strength
8 The Lord is the strength
1 I pray to you, O Lord, my rock.
Do not turn a deaf ear to me.
For if you are silent,
I might as well give up and die.
2 Listen to my prayer for mercy
as I cry out to you for help,
as I lift my hands toward your holy sanctuary.
3 Do not drag me away with the wicked—
with those who do evil—
those who speak friendly words to their neighbors
while planning evil in their hearts.
4 Give them the punishment they so richly deserve!
Measure it out in proportion to their wickedness.
Pay them back for all their evil deeds!
Give them a taste of what they have done to others.
5 They care nothing for what the Lord has done
or for what his hands have made.
So he will tear them down,
and they will never be rebuilt!
6 Praise the Lord!
For he has heard my cry for mercy.
7 The Lord is my strength and shield.
I trust him with all my heart.
He helps me, and my heart is filled with joy.
I burst out in songs of thanksgiving.
8 The Lord gives his people strength.
He is a safe fortress for his anointed king.
9 Save your people!
Bless Israel, your special possession.
Lead them like a shepherd,
and carry them in your arms forever.
28 Unto thee will I cry, O Lord my rock; be not silent to me: lest, if thou be silent to me, I become like them that go down into the pit.
2 Hear the voice of my supplications, when I cry unto thee, when I lift up my hands toward thy holy oracle.
3 Draw me not away with the wicked, and with the workers of iniquity, which speak peace to their neighbours, but mischief is in their hearts.
4 Give them according to their deeds, and according to the wickedness of their endeavours: give them after the work of their hands; render to them their desert.
5 Because they regard not the works of the Lord, nor the operation of his hands, he shall destroy them, and not build them up.
6 Blessed be the Lord, because he hath heard the voice of my supplications.
7 The Lord is my strength and my shield; my heart trusted in him, and I am helped: therefore my heart greatly rejoiceth; and with my song will I praise him.
8 The Lord is their strength, and he is the saving strength of his anointed.
9 Save thy people, and bless thine inheritance: feed them also, and lift them up for ever.
7 My son,
and store up my commands within you.
2 Keep my commands and you will live;
guard my teachings as the apple of your eye.
3 Bind them on your fingers;
write them on the tablet of your heart.
4 Say to wisdom, “You are my sister,”
and to insight, “You are my relative.”
5 They will keep you from the adulterous woman,
7 Follow my advice, my son;
always treasure my commands.
2 Obey my commands and live!
Guard my instructions as you guard your own eyes.
3 Tie them on your fingers as a reminder.
Write them deep within your heart.
4 Love wisdom like a sister;
make insight a beloved member of your family.
5 Let them protect you from an affair with an immoral woman,
from listening to the flattery of a promiscuous woman.
7 My son, keep my words, and lay up my commandments with thee.
2 Keep my commandments, and live; and my law as the apple of thine eye.
3 Bind them upon thy fingers, write them upon the table of thine heart.
4 Say unto wisdom, Thou art my sister; and call understanding thy kinswoman:
5 That they may keep thee from the strange woman, from the stranger which flattereth with her words.