The following Halachot on Tithing were passed by the International Nazarene Beit Din on 5-27-2010
The Tithe, is it paid on agricultural produce only, or on all things?
On all things, for the Scriptures teach that EVERYTHING belongs to YHWH (Ex.
9:29; 2Kn. 19:15; Is. 66:1-2; Jer. 27:5; Job 12:9-10; Ps. 89:11; 95:3-5; Dan.
4:7; Neh. 9:16; 1Chron. 29:13-14). He owns this universe, all of its resources,
all of its energy. Moreover the Torah says when Avraham paid the tithe to
Melchizadek, "…he gave him a tenth (tithe) of all." (Gen. 14:20) and this was
specifically in this case the "spoils of his enemies" (Jasher 16:12; also
Hebrews 7:4) not simply agricultural produce. And what if one shall say
"Avrham's Tithe was different from the Tithe of the Mosaic Torah."
Absolutely not! For Avraham's Tithe was the same later paid to the Aaronic
Priests as Paul argues:
4 Consider and see his greatness, which also Avraham our father, gave to him a
tenth from the spoil.
5 And also the sons of L'vi collect for the priesthood, having received a
commandment to collect the tithe from the people, according to the decree of the
Torah. And this is of their brothers, although having come from the loins of Avraham.
6 Truly he who is not from their tribe, has received the tithe from Avraham, and
blessed those, who are blessed, to him.
7 And behold, this no one disputes: that the lesser is blessed by the greater.
8 Behold here, sons of man which die, receive tithes: but sleep received he of
whom it is said that He lives.
9 For so to say, that to he who was accustomed to take the tithe, he also tithes
10 For He was yet in the loins of the Father, when He met, he who was called
(Heb. 7:4-10 HRV)
The main point of Paul's argument is based in the fact that the tithe that Avram
paid to Melchizadek was EXACTLY the same tithe that the Levites were later paid
The Tithe, is it paid on the net or the gross?
The Torah tells us concerning the Second Tithe: "You shall truly tithe all the
increase of your seed, that the field brings forth year by year." (Deut. 14:22)
The "seed" or investment is deductible, and the Tithe is only in the "increase"
The International Nazarene Beit Din Says: In this way the Second Tithe is like
How are we to understand "Increase"?
"Increase" is what we receive (dollars or some other form of payment) as a
result of our productive effort. It may be generally defined as adjusted gross
income after production costs are deducted. And how are we to understand
This should be understood in its broadest meaning and may include capital gains
from property, dividends from stock, interest from bank accounts etc.
To whom is the Tithe Paid?
The Tithe belongs to YHWH for the Torah says: "And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is YHWH's: it is Set-Apart unto YHWH." (Lev. 27:30). The authority to administer the Assembly in the Name of Yahweh is operative today in the International Nazarene Beit Din and this authority or SEMIKHAH was conferred upon the first officers of the International Nazarene Beit Din by the Torah itself.
Who may be paid from the Tithe?
It is they who labor in the Word, as Paul writes:
Who is this who labors in the service (ministry) by the expanse of his nefesh?
Or who is he who plants a vineyard and from its fruit does not eat?
Or who is he who tends the flock and from the milk of his flock does not eat?
Do I say these [things] as a son of man?
Behold, the Torah also said these [things]. For it is written in the Torah of
`You shall not muzzle the ox that threshes.' (Deut. 25:4)
It is a concern to Eloah about oxen? But, it is known that because of us he said
[it] and because of us it was written, because it is a need [that] the plowman
plow unto hope and he who threshes, unto the hope of the harvest. If we have
sown spiritual [things] among you, is it a great [thing] if we reap [things] of
the flesh from you? … those who labor [in] the Beit Kodesh [the Temple] are
sustained from the Beit Kodesh and those who labor for the alter have a portion
with the alter?
So also, our Adon commanded that those who are proclaiming his goodnews should
live from his goodnews." (1Cor. 9:6-14)
Just as they who labored in the Beit Kodesh and those who labored at the Alter
were paid from YHWH's tithe, so are they who labor in the Word. And how do we
know this? Because Avraham paid the tithe to Melchizadek (Gen. 14:18-20) as we
also read in the Book of Jasher:
"And Adonizedek [Melchizadek] king of Jerusalem, the same was Shem,
went out with his men to meet Abram and his people, with bread and wine, and
they remained together in the valley of Melech. And Adonizedek blessed Abram,
and Abram gave him a tenth from all that he had brought from the spoil of his
enemies, for Adonizedek was a priest before Elohim."
And why did Avraham pay him the Tithe? Because Shem had been his Torah
instructor, as the Book of Jasher also says:
"And when Avram came out from the cave, he went to Noach and his son Shem, and
he remained with them to learn the instruction of YHWH and his ways, and no man
knew where Avram was, and Avram served Noach and Shem his son for a long time.
And Avram was in Noach's house thirty-nine years, and Abram knew YHWH from three
years old, and he went in the ways of YHWH until the day of his death, as Noach
and his son Shem had taught him;"
Does one Tithe on the produce of a garden?
Messiah referred to those "who tithe mint, and rue, and cumin" and said "those
things ought you to have done" (Matt. 23:23). So even the product of a garden is
subject to the Tithe.