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  FREE Book by Russell E. Kelly – Here you can download the complete electronic copy of Russell Earl Kelly’s amazing book, “Should The Church Teach Tithing,” in Adobe Acrobat format (also see the introduction article written by Russ in the paragraph below called “Tithing Is Not A Christian Doctrine”). To download the book, just click the link and you will be taken to a download page. Please note that dial up modem users may experience a longer wait time downloading the book as the file size is fairly large. This book is provided by permission of the author. You can also purchase a copy of the book at by clicking here. Out of all the resources I have personally read concerning the tithe, this is the highest recommendation I can give. Should The Church Teach Tithing by Russell Earl Kelly is simply the most thorough writing ever produced on the study of this subject anywhere! Virtually no stone is left untouched in this amazing examination of the biblical tithe and its unmistakable contrast to that which is called “tithing” today – not to mention undeniable proof that tithing has no connection to the subject of New Covenant giving. If you research any book in regards to the subject of tithing, PLEASE read this one! You will not be disappointed!



  Tithing Is Not A Christian Doctrine – by Russell Earl Kelly. This is an excellent introduction to the kind of topics of discussion Dr. Kelly’s book on tithing examines completely. This summary engages some of the key arguments made by the pro-tithe camp and refutes them strongly with clear Scripture – LOTS OF SCRIPTURE. This is a MUST READ article!!! Maybe you’ll even want to read this first before Russell’s full book on tithing. It is a great resource to print out and share with others.


  Tithing Study – This page, authored by Dave Y., features an examination of the common church practice of tithing money to a church organization in comparison with the biblical, New Covenant example of grace giving (both of which stand in opposition to the Old Testament commandment to tithe on the increase of the seed of the ground and of livestock). The article features a lengthy list of over 180 quotations from 100 respected sources on the subject – to illustrate that, among most seminary professors, theologians, Bible commentaries, dictionaries, encyclopedias, and also historical documents from the first few centuries of the early Church, tithing is NOT the biblical method that governed giving practices of the early Church. Some of the well known sources who oppose tithing include: Spiros Zodhiates, Richard Lenski, David Wilkerson, Charles R. Swindoll, Martin Luther, F. F. Bruce, Walter Elwell, J. Vernon McGee, Charles C. Ryrie, John MacArthur, Watchman Nee, Bruce Metzger, Dwight L. Moody, Merrill Unger, Craig Blomberg, Geoffrey W. Bromiley, Lewis Sperry Chafer; James Darby, Alfred Edersheim, Everett F. Harrison, Carl F. Henry, and many others! Even the Billy Graham Evangelistic Association admits that tithing is not a clear New Testament doctrine and the ECFA (Evangelical Council for Financial Accountability), of which Billy Graham’s ministry is also a member of (along with over 1,100 other charitable, religious, missionary, social, and educational organizations), suggests that tithing is not an adequate example to pattern Christian giving after! You’ll be amazed to find how many encyclopedic, commentary and dictionary resources also chronicle a much different history of tithing than what most churches today teach. Some of these sources include: The Encyclopedia Americana, The Encyclopedia Britannica, Wikipedia Online, Wycliffe Bible Dictionary of Theology, Easton’s Bible Dictionary, Hasting’s Dictionary of the Apostolic Church, Baker Theological Dictionary of the Bible, The Believer’s Bible Commentary, People’s New Testament Commentary, The New Treasury of Scripture Knowledge, and others. In the opinion of this author, monetary tithing is not only a false doctrine, but it is harmful and spiritually unprofitable for the Church because it locks it into principles which have not been given or blessed by the Holy Spirit. This article and list of resource quotes is an eye opener. May God take us beyond merely calculating percentages to giving from a heart captivated by the love of Christ and motivated by the prompting of the Spirit as Scripture clearly teaches. This is a large web page, over 400k in size, so it may take several seconds (up to a minute or two for dial-up modem users) to load it completely.  If you have any trouble viewing the document, you can still view the original HTML page here.

  Kingdom Finances– 4 FREE fantastic e-books by Scott Brians, including his newest writing, “The Tithe”, which provides an excellent overview and strong biblical conclusion that explains why tithing is not part of (nor has it ever been part of) New Testament doctrine. If you have a friend or pastor that is interested in this subject and particularily curious about the viewpoint that tithing is not a New Testament doctrine, this new ebook is a great introduction to the subject!Scott (and his wife Annette) have become good friends of mine (we met through Internet). He has written some truly excellent works on the subject of tithing that are very highly recommended and which he offers to the body of Christ absolutely free of charge! Scott offers some compelling arguments, complete with sound Scriptural reason. As Scott himself so eloquently puts it, “In the modern day tradition of Church, it is expected that the Christian pay a tithe. This is the equivalent of a 10% invoice on our income. If one works 40 years, this bill totals then 4 years of our working life. The wise and discerning will test to see whether the tab is justified, otherwise he is a poor superintendent of wealth. A person of middle intelligence and of higher honesty, when left to himself and all the verses pertaining to the subject matter, is able to convince himself to a solid degree inside of 8 hours that the Christian is in no way obliged to pay any tithe. Is 8 hours worth 4 years of your life? If yes, read on.“The link above takes you to Scott’s site where he offers 4 separate writings on this subject (all FREE to download). His studies one the subject involve years of research. Scott maintains that not only has he become convinced that the tithe is NO obligation for the Christian, but also that a proper understanding of the Bible demands that Christians are not allowed to pay any tithe. Scott offers a strong challenge saying, “If you as a tithe payer are not ready to have your foundations shaken to the core with the Scriptures, this analysis is not for you.” The link above takes you outside of this site to Scott’s website. Or, if you prefer, you may also directly download the e-books (in Adobe PDF format) by clicking below.



1.ScottBrians-TheTithe.pdfA Brief History Of The Tithe– by Stephen Alexander. This is one of the most concise articles I’ve read on the tithe. If you want a very brief – VERY BRIEF – summary of the Old Testament tithe and why it has no parallel today for the Church, this is a good read.

(New eBook September 2011)



(updated January 2010)








  Will A Man Rob God? – excellent, concise article by Ron And Karen Schwartz. Probably no other verse is more overused among modern-day church-attending Christians than the Old Testament passage of Malachi 3:8. Why? Because many Christian leaders feel that this scripture gives them the authority to berate Christians into financing their ministries. In this article, Ron and Karen beautifully illustrate by clear contextual reason from the Scriptures how Jesus never demonstrated the kind of viewpoint concerning finances that most preach today – but, in fact, shunned it. Ron and Karen stress what the apostles presented as “true religion”, which was something that held no relation to what is typically regarded as “religion” today; i.e. a church program, it’s staff and maintenance of a building.


  Martin Luther REJECTED Tithing – by Russell Earl Kelly. For many Christians the great reformer Martin Luther is a hero of the faith. His revelation of and boldness to preach “the just will live by faith” is probably the most recognized attribute of this man’s doctrine and quest to discover the freedom and truth of Christ over the legalism and death of religious tradition in the Roman Catholic Church. But many Christians have no idea that Luther also strongly rejected the concept of Christian tithing! In fact, Luther went so far as to say of those preachers who try and apply expired Jewish laws to Christians today – “Suppose I take up something that God ordered someone else to do, and then I declare, ‘But you said to do it.’ God would answer, ‘Let the devil thank you; I did not tell you to do it.’ One must distinguish well whether the word pertains to only one or to everybody… Thus what God said to Moses by way of commandment is for the Jews only.” This is an excellent examination of a very strong sermon Luther preached in 1525. Highly recommended reading! I wonder how many pastors will feel as confident in continuing to regard Luther as a hero of the faith when they find out that he did not teach tithing to believers in Christ?


  Complete Tithing FAQ – This article covers 52 of the most commonly asked questions about tithing and offers clear, precise answers from Scripture. The FAQ is authored by Russell Earl Kelly (and each question is covered in thorough detail in his book, Should The Church Teach Tithing. This is an excellent resource for anyone who has a question concerning just about any aspect of tithing you ever wanted to know. Highly recommended!


  Must Christians Tithe Ten Percent? – Recently I happened upon a website containing this expansive, well-written article (by David Emerson Root, Jr.) examining the subject of tithing. It includes some excellent observations of biblical texts, very thorough reference and discussion of context (including whole passages typed out for the reader’s convenience), and some very well presented conclusions based on the author’s study. It’s great to see works like this that contain genuine examination and opinions wrought from honest research. Highly recommended for this reason. The author also admits that he used to tithe himself and defended tithing against the many arguments that people tend to make as reasons for rejecting it, before ammending his own position on the subject post study of Scripture.


  Tithing and Clergy Salaries – This is an excellent article by Frank Viola. It is actually an excerpt from his book “Pagan Christianity.” The book is also highly recommended.


  Understanding Jesus’ Tithing Text of Matthew 23:23/Luke 11:42– Many tithe teachers love to say that “even Jesus taught tithing”. They base this on a couple of passages in the New Testament where Jesus was giving a rebuke to the Pharisees for their hypocrisy. The problem with this argument is that, in order for it to be effective, it must only be quoted in passing (with traditional bias imposed) and not examined in context. In this excellent article, theologian Russell Kelly shows plainly why it is impossible to suggest that Jesus taught tithing to the Church with these passages. Highly recommended reading for every person who has been told that Jesus taught tithing to the Church.





  To Tithe Or Not To Tithe – This is a great little article from a wonderful brother by the name of Jack Helser. Jack authors a number of “spiritually provocative” Christian articles and is also a music artist (you can visit his website at This was one of the first articles I encountered when I first began my own studies concerning tithing. In fact, it was this very article that, indirectly, caused a stir among the leaders in the institutional church I attended at the time (long story). Since that day, quite a few years ago now, I’ve had the opportunity to connect and correspond with this brother and can tell you he has a sincere heart for the Lord, a passion for the truth, and he loves the body of Christ. I consider him a true brother and a trustworthy friend and wholly recommend his website.


  Is tithing for the Christian today?

This is a very short comment/article by famous Jewish Bible teacher Zola Levitt on the subject of tithing. For those unaware, Zola Levitt was the most beloved and well known Messianic Jewish Bible teacher and Middle East commentator of his day. He was a Jewish Christian thoroughly educated in the synagogues and brought to the Messiah in 1971. Zola was also a widely published author with more than 50 books in several languages, and acted as lecturer and tour host on more than 80 trips to Israel, Egypt, Jordan, Turkey, the areas of the seven churches, Mediterranean islands, European capitals, etc. He formerly taught a course on “Christ in the Old Testament” at Dallas Baptist University and gave seminars at other education institutions.


  The Tithe: Who’s Robbing Who? – This is another great, short, article by Jack Helser (there are actually six articles in this series on tithing – available on his website). In this article Jack deals briefly with the subject of giving and tithing and also shares some wonderful insights into the concept of “house-churching.” If you’re interested in Jack’s other articles on this subject, visit his website at


  Tithing Did Not Equate To The Early Church – Nicely written article by my friend Larry Vanyi regarding tithing and why today’s popular doctrine does not fit in context with the examples and instructions demonstrated in Scripture.


  Subtle Deception: How False Teachers Betray Christianity, While Enriching Themselves – by Larry Vanyi. Many people today think that by keeping religious rules and regulations, they are becoming justified in the eyes of God; however, what they fail to realize is that such legalism actually keeps them shut up in prison; in spiritual bondage. Even more disturbing is the fact that many of today’s so-called Christian leaders are the ones directly responsible for espousing these false concepts, not to mention the fact that they often profit greatly by doing it. Larry’s book seeks to encourage the reader that “It is for freedom that Christ has set us free. Stand firm, then, and do not let yourselves be burdened again by a yoke of slavery” (Galatians. 5:1). Christ set us free; so the greatest error would be to go right back to legalism. It would be ridiculous for the Lord Jesus Christ to open the gate of our prison and set us free only to put us in another cell. He set us free to stay free. Subtle Deception is a book that addresses this primary issue but also focuses heavily on one of greatest legalisms known to Christians today; tithing. Larry’s book is available for purchase and as a free download from his website.



  Jews Do Not Tithe – Article by Ernest L. Martin from chapter three of his book “The Tithing Dilemma”. This article explains a little-known fact by most Christians; that even Jews today do not tithe according to the obsolete biblical directive that was in force under the Old Covenant. Ernest’s book is now also available online, completely free, here and also for purchase by clicking here.





  Does He Thank That Servant & Guaranteed Failure In Stewardship – Both of these fantastic articles by Gary Carpenter have been combined here. Gary deals with the proper attitude Christians should have towards stewardship. This is really just a sample of some of the great insight this brother has into the area of dealing with finances from a truly biblical and spiritual perspective. I highly recommend Gary’s teachings on this subject! Gary does not endorse many of the popular perspectives on stewardship (such as “sowing to reap more provisions” or “tithing”), but wholly endorses sound biblical teaching in this regard. He is a humble man of faith that is a true servant of the Lord. Gary is a brother who truly follows the example of the Apostle Paul who said, “I will very gladly spend and be spent for you…” While many charge tens and even hundreds of dollars for their teaching tapes and books, Gary literally charges nothing at all, but provides all at his own expense, in the hopes that God’s people will be blessed and equipped for greater service. His entire ministry operates completely on faith in God and love for His people. He trusts that if God has truly called the ministry into existence than He will move on the hearts of those He wishes to help support it. Oh that more ministers today had this attitude of heart and expression of true faith in God’s provision. If you need godly insight into dealing with finances, please take the time to check out Gary’s website:


  Rethinking The Tithe – by Douglas Weaver. This brief, though concise, article on the subject of the tithe examines one of the greatly overlooked truths about tithing; that, even under the Law, it was intended to service the tither! Douglas takes the reader through a very well summarized description of the biblical tithe, it’s former application, and its complete fulfillment in Jesus. He examines briefly why the typical arguments that have been traditionally used to support Christian tithing are weak at best, not to mention completely out of harmony with Scripture. Some excellent points are made here. This is a great article to forward to friends you may be discussing the subject with that will inspire a real challenge in the truth, without requiring someone to read an entire book. Highly recommended!


  Straight Talk To Elders – by Frank Viola. On July 24th, 2001, Frank Viola was invited to speak to a group of 30 elders who were overseeing more than 10 congregations in Santiago, Chile. The one-day meeting began at 10:30 am and ended at 6:30 pm. Frank was asked to present his views on church leadership and to share whatever was on his heart with the men present. The elders only allowed five people who were not church leaders to attend this conference. After the day was finished, the five made these incisive remarks: “These men have never been spoken to like this before in their lives.” “For 12 years we and many others in the churches they oversee have been controlled and oppressed. Today we felt we were being set free.” One man who heard the message live likened it to two bombshells dropped on the elders’ playground: Nagasaki and Hiroshima! With only a New Testament in hand and without the use of any notes, Frank delivered the message contained in this article. With only slight editing, what follows is the complete transcript. 95% of the text is the verbatim message. Therefore, it reads just as it was spoken. The entire event has been recently published in a new book available HEREat Frank’s website. NOTE: This article is not expressly about tithing, however, the subject is addressed and therefore it is added for reference.







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