In Mal. 3:8-12 the Israelites are accused of robbing God in terms of defaulting in payment of tithes and offerings. This article examined this text and appraised its influence on attitudes to tithing in Nigerian churches, particularly those that make tithe payment compulsory. The essay employs the descriptive and exegetical methods. Contrary to the suggestion of a three-tithe system in the OT by some scholars, the article postulated that each of the D and P accounts on tithing represents a separate tithing tradition at a different time in Israelite history. The tithes demanded of the people in Mal. 3:8-12 are in respect of the Priestly tithing law. The article concluded that Mal. 3:8-12 is not applicable to modern Christians for several reasons. In the OT only farmers who were landowners paid tithes; hence if this text were to be applied today, collecting tithes from other professionals would amount to breaking the law. In contrast to the modern church ministers, the Levites were paid tithes because they were traditionally denied land ownership. Since there are no laws preventing Nigerian pastors from owning land, they are not qualified to receive tithes. Most importantly, the doctrine of compulsory tithing does not find support in the NT.
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