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0:02 Ladies and gentlemen, brothers and sisters in Christ, today we are gathered to examine an important and often misunderstood question. Is tithing a sin? Many in the church today have heard passionate please for tithing often framed as a divine obligation, a requirement for blessing, or even a test of faithfulness. But what does scripture truly teach? We are not interested in tradition. We are not bound by human opinions. We seek the unchanging inherent sufficient word of God. The Old Testament context, tithing, giving 10% of one's income was indeed practiced under the Old Testament law. In
0:49 Leviticus 27:30, the Lord commanded Israel to bring a tithe of their produce to the Levites who had no land inheritance of their own. This was a form of taxation, a theocratic system of support for the priesthood, for national feasts, and for the poor. Numbers 18:28-24, Deuteronomy 14:28-29. But let's be clear, Israel was under a covenant of law. The tithe was not simply about generosity. It was a national requirement. There was not just one tithe, but multiple tithes adding up to roughly 23% of an Israelite's income. It was never
1:34 about personal free will giving. It was a mandate within a covenant designed for Israel, the New Testament reality. Now, we must ask, are believers under the Mosaic law? The answer is a resounding no. The New Testament is clear that the law was a shadow of things to come. Colossians 2:16:17. Christ fulfilled the law. Matthew 5:17. And in doing so, he set us free from its requirements. Galatians 3:24 25. Romans 6:14. The New Testament never commands the church to tithe, not once. Instead, what do we find? Gracegiving. Paul teaches in Corinthians 9:7, "Each
2:21 one must give as he has decided in his heart, not reluctantly or under compulsion. For God loves a cheerful giver. Giving in the church is voluntary. It is driven by love, not law." the danger of legalism. Now, let us confront a serious issue. Some churches today teach that failure to tithe is disobedience to God. Some go further claiming that one will be cursed if they do not tithe. They cite Malachi 38 to10 where God rebukes Israel for robbing him. But this passage was spoken under the old covenant to a disobedient nation, not to
3:09 the church. To take this text and impose it on believers today, is to mishandle the word of God. And here is the real danger. When tithing is made a law, it corrupts grace. It turns an act of worship into a transaction. It places burdens where Christ has given freedom. It is adding to the gospel and to add to grace is to destroy it. Galatians 1:6 and 9. So is tithing a sin? If one tithes joyfully and willingly as part of their personal worship, it is not a sin. But if one tithes out of obligation, believing it is a requirement for God's favor or salvation, then yes, it becomes
3:56 legalism. And legalism is sin because it denies the sufficiency of Christ. The call to biblical giving. God does not demand 10%. He calls for everything. Romans 12:01 commands us to offer our entire lives as a living sacrifice. True biblical giving is generous, sacrificial, cheerful, and spirit-led. Whether you give 5%, 10% or 50%. It is not about a number, it is about the heart. So let us abandon false burdens. Let us reject manipulative teaching. Let us give not because we have to but because we get to. Let us remember the
4:44 greatest giver of all, our Lord who gave everything for us. May our giving be an act of worship, not a work of law. Amen. Tithing, as practiced in the Old Testament, was not merely an act of generosity, but a mandated system established within the covenant God made with Israel. It was a fundamental part of the Mosaic law designed to sustain the theocratic nation and its religious institutions. The first mention of tithing in scripture appears in Genesis 14 when Abraham gives a tenth of his spoils to Melkisedc, the king of Salem and priest of God most high. However,
5:30 this act was a one-time voluntary offering, not an ongoing requirement. Similarly, in Genesis 28, Jacob vows to give a tenth to God. But this is a personal commitment, not a divine command. Neither of these instances establishes a universal or binding law for God's people. The formal command to tithe comes later as part of the Mosaic law given specifically to the nation of Israel. Leviticus 27:30 states, "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. This was not a mere suggestion, but a divine ordinance that structured
6:16 Israel's economic and religious life. The tithe served multiple purposes, including the support of the Levitical priesthood, the funding of national feasts, and provision for the poor. It was a complex system involving more than a single 10% contribution, as many assume today. In Numbers 18:21- 24, God instructs that the Levites, who had no inheritance of land, would receive the tithes from the other tribes as their inheritance. Because they were set apart for full-time service in the tabernacle, they depended on these contributions for their livelihood.
7:01 Additionally, the Levites themselves were required to give a tenth of what they received to the priests. This system ensured the functioning of the religious order and the nation's worship practices. However, the total obligation did not stop there. Deuteronomy 14:22-29 introduces another tithe, often called the festival tithe. This required Israelites to set aside a tenth of their produce and livestock to be consumed in communal meals during religious festivals in Jerusalem. This was not a tithe given to the Levites, but rather a provision to ensure that the people rejoiced before the Lord and participated in worship with gratitude.
7:48 If they lived too far from Jerusalem to carry their goods, they could exchange them for money and then purchase food and drink in the city for the feasts. This aspect of the tithe was about celebration and worship, fostering a sense of national unity and dependence on God's provision. A third tithe, commonly referred to as the poor tithe, appears in Deuteronomy 14:28-29. And every 3 years, the Israelites were commanded to set aside a tenth of their produce for the needy, including the Levites, foreigners, orphans, and widows. This tithe was a means of social welfare, ensuring that the vulnerable in society were cared for. Unlike the first
8:35 two tithes which were annual, this one was collected every third year, effectively making the total required contribution about 23.3% per year, not simply 10%. Tithing was therefore an obligation, not an optional act of worship. It functioned much like a taxation system supporting Israel's religious and governmental structures. Failure to comply with this system was considered disobedience to God. Malachi 3:8-10 is often cited in modern discussions about tithing. Will a man rob God yet you are robbing me? But you say, "How have we robbed you in tithes and offerings? You
9:23 are cursed with a curse. For you are robbing me, the whole nation of you. Bring the whole tithe into the storehouse so that there may be food in my house and test me now in this, says the Lord of Hosts, if I will not open for you the windows of heaven and pour out for you a blessing until it overflows. It is crucial to recognize that this passage was addressed to Israel under the Mosaic covenant. The people had neglected their covenantal obligations, failing to bring the required tithes to the temple. As a result, they were experiencing agricultural hardship, a direct consequence of their
10:08 disobedience. The promise attached to this passage is also covenantal. If Israel repented and resumed tithing, God would bless their land and remove the curse. This was not a universal promise to all believers across all ages, but a specific covenantal stipulation for the nation of Israel. The enforcement of tithing was strictly tied to Israel's national identity and religious life. The Levitical priesthood, the temple system, and the theocratic structure all depended on these contributions. However, with the coming of Christ, everything changed. Jesus fulfilled the law, bringing an end to the old covenant
10:54 and establishing a new covenant in his blood. The temple was no longer the center of worship as believers themselves became the temple of the Holy Spirit. 1 Corinthians 6:19, the Levitical priesthood was rendered obsolete because Christ became our high priest. Hebrews 7:23 28. Consequently, the entire structure that necessitated tithing ceased to exist. Jesus did mention tithing in the gospels, but always in the context of rebuking the Pharisees. In Matthew 23:23, he says, "Woe to you scribes and Pharisees, hypocrites, for you tithe mint and dill and cumin, and have neglected the weightier matters of the
11:40 law, justice and mercy and faithfulness. These you ought to have done without neglecting the others." Here Jesus acknowledges that tithing was a legal requirement under the Mosaic law, but he condemns the Pharisees for their hypocrisy. They meticulously followed the letter of the law while missing its heart, justice, mercy, and faithfulness. Importantly, this statement was made before the establishment of the new covenant, meaning it does not serve as a binding command for the church today. Hebrews 7 is sometimes cited in support of tithing because it refers to Abraham giving a tenth to MelkiseDC.
12:27 However, this passage does not command tithing. Rather, it highlights the superiority of Christ's priesthood over the Levitical system. Abraham's tithe to MelkiseDC was a unique one-time event, not an ongoing command for believers. The passage's primary focus is to demonstrate that Christ's priesthood is eternal and greater than that of the Levites, not to mandate a continued practice of tithing under the new covenant. After the resurrection of Christ and the birth of the church, the New Testament provides no command for believers to tithe. The apostles who were responsible for establishing church doctrine and practice never imposed tithing on the
13:14 gentile believers. In Acts 15, when the Jerusalem Council convened to determine which aspects of the Mosaic law should apply to Gentiles, tithing was notably absent from the discussion. If tithing were still a binding requirement, this would have been the perfect opportunity to clarify its necessity. Instead, the focus was on avoiding idolatry, sexual immorality, and consuming blood. Nothing about tithing. Instead of tithing, the early church practiced voluntary spirit-led giving. Acts 2:44:45 describes believers selling their possessions and sharing with those in need, not out of obligation, but out of
14:02 love. In 2 Corinthians 9:7, Paul explicitly states, "Each one must give as he has decided in his heart, not reluctantly or under compulsion. For God loves a cheerful giver." This principle of giving is radically different from the mandated tithes of the Old Testament. It is not a fixed percentage, but a matter of the heart driven by generosity rather than law. Nowhere in the epistles do we find a requirement for Christians to tithe. Instead, we find repeated exhortations to give freely, sacrificially, and joyfully. The emphasis is always on the willingness of the giver, never on an imposed
14:49 percentage. Paul commends the Macedonian believers in 2 Corinthians 8:15 for giving beyond their ability, not because they were commanded to, but because they were moved by grace. Giving under the new covenant is an act of worship and gratitude, not a legalistic obligation. Gracegiving, as revealed in the New Testament, stands in contrast to the rigid compulsory system of tithing under the Mosaic law. The concept of giving in the church is not about meeting a legal requirement, but about responding to God's grace with generosity, joy, and love. The principle is established clearly in 2 Corinthians 9:7, which states, "Each one must give as he has decided in his heart, not
15:37 reluctantly or under compulsion. For God loves a cheerful giver." This statement encapsulates the essence of grace giving. It is a matter of the heart, not an external obligation. The foundation of gracegiving lies in the reality of the new covenant. Under the old covenant, Israel was required to give specific tithes to sustain the priesthood and the nation's religious system. This structure no longer exists under the new covenant. Christ has fulfilled the law and believers are no longer under the legal demands of the Mosaic system. Instead, giving is a voluntary act of worship motivated by gratitude for the immeasurable grace that God has shown in
16:25 Christ. One of the clearest examples of grace giving in the early church is found in Acts 244:45, which describes how believers voluntarily shared their possessions with one another. And all who believed were together and had all things in common. And they were selling their possessions and belongings and distributing the proceeds to all as any had need. This was not a mandated redistribution of wealth, nor was it a structured requirement. It was the natural outpouring of love among believers who had been transformed by the gospel. They recognized that their possessions were ultimately the Lord's and willingly gave to meet the needs of others.
17:11 This spirit of generosity is further emphasized in Acts 4:32:35 where it is recorded that there was not a needy person among them. For as many as were owners of lands or houses sold them, and brought the proceeds of what was sold, and laid it at the apostles feet, and it was distributed to each as any had need. These acts of giving were entirely voluntary. There was no set percentage, no fixed tithe, and no compulsory demand. Instead, the believers gave as they were led by the spirit out of love for one another. A striking contrast to this genuine gracegiving is seen in the account of Ananas and Safh in Acts 5.
17:59 They sold a piece of property and kept back part of the proceeds while pretending to give the full amount. Peter's rebuke makes it clear that their sin was not in withholding part of the money, but in lying about it. While it remained unsold, did it not remain your own? And after it was sold, was it not at your disposal? Why is it that you have contrived this deed in your heart? Acts 5:04, this statement confirms that giving was entirely voluntary. There was no requirement that they give any specific amount. The issue was not the amount they gave, but the deceitfulness of their hearts. Paul reinforces the principle of grace giving in his letters, particularly in
18:46 his exhortation to the Corinthian church regarding their financial support for struggling believers in Jerusalem. In Corinthians 8:1, he commends the Macedonian churches for their extraordinary generosity despite their poverty. For in a severe test of affliction, their abundance of joy and their extreme poverty have overflowed in a wealth of generosity on their part. For they gave according to their means, as I can testify, and beyond their means, of their own accord, begging us earnestly for the favor of taking part in the relief of the saints. These believers were not giving because they were required to. They were giving because they wanted to, out of love for
19:34 their fellow believers and in response to the grace of God. Paul does not set a specific percentage for giving, but emphasizes that it should be a willing and joyful act. In 2 Corinthians 8:12, he writes, "For if the readiness is there, it is acceptable according to what a person has, not according to what he does not have." This means that God does not demand a fixed amount, but values the heart behind the giving. Those who have more can give more and those who have less are not burdened with unrealistic expectations. The focus is on willingness, not obligation. Further in Corinthians 9:6, Paul teaches that generosity leads to spiritual
20:20 blessing. Whoever sws sparingly will also reap sparingly, and whoever sws bountifully will also reap bountifully. This is not a prosperity gospel promise, but a principle of God's economy. When believers give freely and generously, they experience the joy and blessing of being used by God to meet the needs of others. However, the motivation for giving is not to receive more in return, but to glorify God and bless others. The ultimate example of grace giving is Christ himself. Paul points to this in Corinthians 8:9. For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sake he became poor so that you by his poverty might become rich. Jesus gave everything, his
21:08 life, his glory, his riches to save sinners. His sacrifice is the foundation of Christian giving. Believers do not give because they are forced to, but because they have received the greatest gift of all, eternal life through Jesus Christ. Paul also teaches in Corinthians 16:01:2 that giving should be planned and intentional. On the first day of every week, each of you is to put something aside and store it up as he may prosper so that there will be no collecting when I come. This suggests that giving should be regular and proportional. However, it does not prescribe a specific percentage. Each believer gives as they are able
21:53 according to how God has prospered them. The freedom of grace giving means that no believer should give out of guilt, coercion, or pressure. Paul explicitly states that giving should not be done reluctantly or under compulsion to Corinthians 9:7. Unfortunately, many churches today misuse scripture to pressure believers into mandatory tithing, often quoting Malachi 3:10 as a universal command. However, this passage was addressed to Israel under the Old Covenant. Nowhere in the New Testament are Christians commanded to tithe. Instead, they are exhorted to give freely, generously, and joyfully. Another crucial aspect of grace giving is that it is not merely
22:40 about money. In Romans 12:01, Paul urges believers to present your bodies as a living sacrifice, holy and acceptable to God, which is your spiritual worship. True giving is about offering oneself entirely to the Lord, time, talents, resources, and life itself. Financial giving is just one part of a broader lifestyle of generosity and sacrifice. In Philippians 4:17-18, Paul expresses gratitude for the financial support he received from the church in Philippi, describing their gifts as a fragrant offering, a sacrifice acceptable and pleasing to God. This demonstrates
23:26 that giving is an act of worship. It is not a mere financial transaction but a spiritual act that pleases God. A gracegiving also reflects the believer's trust in God's provision. In Matthew 6:3133, Jesus tells his disciples not to worry about material needs, but to seek first the kingdom of God, trusting that he will provide. Those who give generously do so with confidence that God will take care of them. Gracegiving fosters unity within the body of Christ. In 1 Timothy 6:17-19, Paul instructs those who are wealthy to be rich in good works, to be generous
24:15 and ready to share. This ensures that the needs of the body are met and that wealth is used for eternal purposes. Ultimately, gracegiving is about living a life that reflects the generosity of God. It is not about meeting a legal requirement, but about responding to God's love with open hands and joyful hearts. It is a privilege, not a burden. It is an act of faith, not a duty. It is an opportunity to participate in God's work, not a religious obligation. It is the natural response of a heart transformed by grace. Legalism is one of the greatest threats to the purity of the gospel and it has always sought to
25:01 creep into the church under various disguises. One of the most dangerous forms of legalism is the imposition of tithing as a requirement for believers under the new covenant. When tithing is taught as a binding law rather than a voluntary act of worship, it undermines the gospel of grace and distorts the nature of Christian giving. It is a direct attack on the sufficiency of Christ's work because it reintroduces a system of obligation and merit into a covenant that is entirely based on grace. Legalism is the belief that righteousness is attained or maintained
25:46 through human effort, rules, or traditions rather than through faith in Christ alone. It is the very thing that Jesus rebuked the Pharisees for. In Matthew 2304, he describes them as those who tie up heavy burdens hard to bear and lay them on people's shoulders, but they themselves are not willing to move them with their finger. They enforced laws and regulations on others not as an act of devotion to God, but as a means of control and self-righteousness. The imposition of mandatory tithing in the church today operates in the same way. It takes an Old Testament requirement, strips it from its historical and covenantal context, and forces it upon
26:33 believers who have been set free from the law. One of the most commonly misused passages in support of mandatory tithing is Malachi 3:8 to 10. Will a man rob God? Yet you are robbing me. But you say, "How have we robbed you in your tithes and contributions? You are cursed with a curse. For you are robbing me, the whole nation of you. Bring the full tithe into the storehouse that there may be food in my house and thereby put me to the test, says the Lord of Hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need. Many preachers take this
27:20 passage and use it to pressure believers into giving a mandatory 10%. Warning them that if they do not, they are robbing God and will suffer financial curses. However, this passage was addressed to the nation of Israel under the Mosaic covenant, not to the church under the new co. The context of Malachi is that Israel had been unfaithful to God in various ways, including withholding the tithes that were required under the law. The tithes were meant to sustain the Levites, provide for temple services, and support the poor. The failure to tithe was not merely an act of stinginess, but a breach of the covenantal agreement between God and Israel. It was part of a
28:08 broader pattern of disobedience that had led to God's judgment on the nation. When churches today take this passage and apply it directly to Christians, they ignore the fundamental change brought by Christ's fulfillment of the law. Paul makes it clear in Galatians 3:10-14 that those who seek to be justified by the law are under a curse because the law demands perfect obedience. If tithing is made a requirement for believers, then logically all the other aspects of the Mosaic law should also be enforced. The law was an indivisible unit. And if one part is imposed, then the whole law
28:54 must be followed. Yet the New Testament explicitly states that believers are no longer under the law, but under grace. Romans 6:14. One of the greatest dangers of legalistic tithing is that it distorts the motivation behind giving. Instead of giving out of love, gratitude, and joy, many are taught to give out of fear. Fear of being cursed, fear of being outside of God's blessing, or fear of being labeled unfaithful. This directly contradicts 2 Corinthians 9:7, which states, "Each one must give as he has decided in his heart, not reluctantly or under compulsion. For God loves a cheerful giver." Giving under compulsion
29:42 is not biblical giving. It is religious coercion. When the joy of giving is replaced by the weight of obligation, it ceases to be an act of worship and becomes a legalistic duty. Another issue with legalistic tithing is that it creates a false hierarchy within the church where those who give more are seen as more spiritual or more faithful than those who do not. This was the very mindset that Jesus condemned in Luke 21:4 when he observed the rich putting large sums into the temple treasury but commended the poor widow who gave two small coins. Her gift was not significant in percentage terms but it
30:28 was valued by God because it was given out of love and sacrifice. The New Testament standard for giving is not a fixed percentage, but a heart that is fully surrendered to God. Legalistic tithing also fosters a transactional mindset in which people begin to see God as a vending machine. If they give 10%, he will bless them financially. This is a form of the prosperity gospel which distorts the biblical teaching on God's provision. The idea that financial giving guarantees financial return is not found in the New Testament. While God does bless generosity, his blessings are not always material, nor do they
31:13 operate on a fixed percentage system. The greatest blessings of the Christian life are spiritual, not financial. To suggest that financial contribution guarantees financial return turns giving into a manipulative formula rather than an act of faith. One of the clearest examples of how the apostles viewed giving comes from the Jerusalem council in Acts 15. When the church gathered to discuss whether gentile believers needed to follow the Mosaic law, they concluded that they were not required to keep the law of Moses. If tithing were still a binding command, this would have been the perfect moment to establish it. Instead, the focus was
32:00 on avoiding idolatry and living a holy life. This silence on tithing is significant because it confirms that it was not a requirement for the early church. Paul's instructions regarding giving consistently emphasize willingness, generosity, and sacrifice, never obligation. In 1 Corinthians 161:2, he advises the believers to set aside a portion of their income for collection. But he does not prescribe a set percentage. He simply says that they should give as he may prosper, indicating that giving is based on ability, not a fixed amount. Similarly, in 2 Corinthians 8:12-14, he
32:46 writes, "For if the readiness is there, it is acceptable according to what a person has, not according to what he does not have. For I do not mean that others should be eased and you burdened, but that as a matter of fairness, your abundance at the present time should supply their need. And Paul's emphasis is on fairness and willingness, not a rigid standard. When tithing is turned into a legalistic requirement, it can also lead to financial strain and guilt for those who are unable to give 10%. Many believers who are struggling financially are made to feel as though they are failing God if they do not give a full tithe. Some even go into debt to meet this requirement, believing that God will bless them if they sacrifice
33:33 financially. This is not biblical giving. It is religious oppression. The New Testament does not call believers to give beyond their means, but to give according to their ability, led by the spirit and without compulsion. Legalism in any form is dangerous because it shifts the focus from grace to works. It takes what should be an act of worship and turns it into a burden. It places an external rule where the New Testament calls for internal transformation. It replaces joy with obligation, faith with fear, and generosity with pressure. It corrupts the heart of giving by making it a law rather than a response to God's
34:21 love. It distorts the gospel by implying that financial giving can earn divine favor when in reality, believers already have every spiritual blessing in Christ. The gospel of Jesus Christ is a message of freedom. Freedom from sin, freedom from condemnation, and freedom from the burdens of the law. When Christ died on the cross, he fulfilled the requirements of the old covenant and inaugurated the new covenant, which is founded entirely on grace. The believer's relationship with God is no longer mediated through a system of external laws, rituals, and sacrifices, but through the finished work of Christ.
35:07 This fundamental reality affects every aspect of Christian life, including the way believers approach giving. The imposition of mandatory tithing is not just an issue of church practice. It is a distortion of the gospel itself. When tithing is treated as a binding command, it reintroduces the very legalism that Christ came to abolish and places a burden on believers that scripture never intended. The New Testament consistently affirms that believers are not under the law. In Romans 6:14, Paul declares, "For sin will have no dominion over you since you are not under law, but under grace." The distinction between law and grace is at
35:53 the heart of the Christian faith. The law was given to Israel as part of the old covenant, revealing God's righteous standards, but also exposing human sinfulness. No one could fulfill the law perfectly, which is why Christ came to fulfill it on behalf of his people. Matthew 5:17. To require tithing as a legal obligation is to deny the sufficiency of Christ's fulfillment of the law and to place believers back under a system from which they have been set free. Paul addresses this issue directly in Galatians where he warns against returning to the bondage of the law. In Galatians 5:1 he exhorts believers for freedom Christ has set us
36:39 free. Stand firm, therefore, and do not submit again to a yoke of slavery. The Galatian church was being influenced by false teachers who insisted that Christians must still observe aspects of the Mosaic law, particularly circumcision. Paul's response is unequivocal, adding, "Any legal requirement to the gospel nullifies grace." He goes on to say in Galatians 5:04, "You are severed from Christ, you who would be justified by the law. You have fallen away from grace." While this passage specifically addresses circumcision, the principle applies to any attempt to impose Old Testament laws on New Testament believers, including tithing. The moment
37:26 tithing is required as a binding obligation, it becomes a means of seeking righteousness through lawkeeping rather than through faith in Christ. The book of Hebrews further emphasizes the superiority of the new covenant over the old. Hebrews 8:6 states, "But as it is, Christ has obtained a ministry that is as much more excellent than the old, as the covenant he mediates is better, since it is enacted on better promises." The writer of Hebrews explains that the old covenant with its priesthood, sacrifices, and laws was only a shadow of what was to come. The entire sacrificial system, including the Levitical priesthood, that was supported by tithes, has been fulfilled in Christ.
38:15 Hebrews 7:12 declares, "For when there is a change in the priesthood, there is necessarily a change in the law as well." Christ is now the believer's high priest, and the legal requirements that govern the Levitical system are no longer in effect. The apostles who were entrusted with establishing the doctrinal foundation of the church never imposed tithing as a requirement. If tithing were essential for believers, it would be explicitly taught in the epistles. Instead, the apostolic teaching on giving is rooted in grace, generosity, and voluntary worship. In 2 Corinthians 9:7, Paul writes, "Each one must give as he has
39:03 decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver." The phrase not under compulsion directly refutes the idea of mandatory tithing. If believers were required to give a fixed percentage, Paul would have stated it plainly. Instead, he emphasizes that giving is a matter of the heart led by the spirit and shaped by personal conviction rather than external obligation. Tithing is a requirement not only misrepresents the gospel but also distorts the very nature of Christian stewardship. Under the old covenant, Israel's economy was structured around tithing as a form of national taxation
39:49 to support the Levites, temple services, and the poor. How?