INQUIRER: Brother Eli, I will ask about tithing. For whom is the commandment of tithing?

Bro. Eli F. Soriano (EFS): In Hebrews 7:5 -

Sis. Luz Cruz (LC): "And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham:"

EFS: Taking tithes is the duty of the sons of Levi who receive the office of the priesthood. Meaning, the Levitical priesthood, those in the tribe of Levi. There are twelve tribes. There are twelve tribes of Israel. The eleven tribes were given lands to cultivate and flourish. Now, the Levites, the priests, presided in their service to God, these people did not have a part of the land. So, what God did was, the eleven tribes were instructed to give tithes; the tribe of Levi who were without lands would collect. That is where the Levites would take their livelihood. From the eleven tribes that have lands. That was the law of tithes in Israel. But when Christ came, who covers our dispensation, the law was changed. The proof is in Hebrews 7:12 –

LC: "For the priesthood being changed, there is made of necessity a change also of the law."

EFS: When the priesthood of the Levites was changed, when Christ changed it, the law needed to be changed as well, in accordance to what is written in the Bible. So, the law of tithing was also changed. The Levite priests were commanded to take tithes from the eleven tribes who are their brothers. But when Christ came, the priesthood was changed, even the law was changed. What replaced tithing? In II Corinthians 9:7 -

LC: "Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver."

EFS: So, in our dispensation, it is no longer tithing. All those who take tithes and implement it are not of God. Because the law now is no longer tithing, but according to what your heart purposes. Your heart that will give, you will decide, not the one to whom you will give. So, what is written is "give" not tithes. He who will give shall decide, not the one who will be given. Right? The law of tithing was given to sons of Levi who had the office of priesthood. Their brothers, the Israelites would be the ones to give, the eleven tribes. Do you know what they did to the tithes? Upon receiving them from the eleven tribes, 11 x 10? How many is that?

Bro. Mel Magdaraog (MM): That is 110.

EFS: The Levites would receive 110%. Do you know what they will do with it?

MM: What will they do with the tithes they received?

EFS: In Numbers 18:26 -

MM: "Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe."

EFS: Because they would receive 110%, that would be too much for them. So, the 10% of the tithes would be burned as offering to God. Those who collect tithes now, all the tithes are theirs, they do not burn anything. They do not read to their members that when they receive tithes, the 10% of the tithes must be burned as an offering to God. The reason is, that commandment is not intended for them. The commandment to Christians is to give according to what your heart purposes.