Thus you shall also offer a heave offering to the Lord from all your tithes which you receive from the children of Israel, and you shall give the Lords heave offering from it to Aaron the priest. (Num. 18:28)
The central fact of tithing is that only the members of the Tribe of Levi were at first ordained in the Bible to receive the tithe (the tenth). The Levites in turn were to give one tenth of that tithe to the Priests (See Numbers 18:2528) who did not tithe at all.
In the 21st Century and the New Testament church, there are no Levites and Priests, there they are disqualified from receiving any biblical tithe because there is no official body of men functioning as Levites in a New Testament church.
There were basically only two types of income that were tithable:
The first one was from agricultural production: And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the Lords. It is holy to the LORD (Lev. 27:30). Therefore, all agricultural produce of the land of Israel, whether fruits or vegetables were required to be tithed!
The second one was from the increase of animals: And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD (Lev. 27:32).
Only these two specific income producers were subject to the tithe.
There was one exception in regards to these rules: If a man wants at all to redeem any of his tithes, he shall add one-fifth to it (Lev. 27:31). Therefore, if a man for any reason didnt wish to pay his tithe in seed or fruit, and he wished to give money as a substitute, then he was penalised a fifth part. By this law it was obviously not intended to encourage payment of the tithe in money. The monetary redemption, on the other hand, was not allowed for the tithe of animals either, as Moses declared: He shall not inquire whether it is good or bad, nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be holy; it shall not be redeemed. (Lev. 27:33).
Therefore, the tithing law of the Bible prohibited cattle producers from paying money at all. They were required to give the tenth animal no matter if they wanted to keep it for some reason to themselves.
Since farmers and producers were responsible for paying the tithe, then who werent required to tithe? Now from this question we find that a large segment of Israelites DID NOT TITHE!
The owner of a farm had to tithe, but his hired hands were exempt. Was a hired hand required to tithe on his salary? NO, not at all! There was no law that required a tenth of ones salary to be tithed, which was earned for their employment. Only the crops and animals of those who owned by farmers and producers were subject to the tithe. After all, the crops and the animals did not belong to the hired hand and only the increase from ones land or animals was subject to the tithe.
So what about the fishing industry, the mining industry, the lumber industry, and the construction industry (see Leviticus 11:912; Deuteronomy 8:9; 1 Kings 5:712; & 5:1318), did they pay tithes? Did the workers in these industries pay tithes?
So what about all the other industries not mentioned, who were involved in weaving, handicrafts, or from any form of manufacturing or merchandising. They were also exempted from tithing, including the military, government workers, and postmen. Now all the tithes that are used by church leaders to badger or berate believers of the New Testament are the tithes received by the Levites from the farmers and producers, which was given to the Priests, and the Priests themselves were totally exempt from paying any tithe.
So, why all the false teaching that are thrown at workers, and unemployed when the welfare system on the modern world tax system covers the basic needs that are similar to tithing.
As per HIS WORD we give with a grateful heart!