Tithes and Offerings

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Help us hasten the Gospel Work.

Many popular churches today claim that the system of tithing is an old tradition that God has abolished. They also claim that churches today don't need to practice this system, which brings upon them a curse for robbing God and taking what belongs to Him and sustains the Levites living, service and working for the lost.

Luke 10:7 - ...for the labourer is worthy of his hire...

Satan is clearly deceiving the whole world today in many areas as it says in Revelation 12:9. This is the main reason why the majority of this world is not being blessed by God. They are blessed with earthly things because they have fallen for the lies of the great deceiver and rebel of Jesus Christ. The world has trampled upon the law of God. The world has done away much of what Christ has proclaimed, which is just, holy, good and righteous. For the world to claim they need not to tithe and give offerings today unto the Lord, they will soon reap the consequence of their robbery towards heaven and those who are withhold from the Levites (Ministers) today. They too will fall down and give up the ghost when probation closes on this world. They will all be found weighed in the balances and wanting.

Daniel 5:27 - ...thou art weighed in the balances, and art found wanting. 

Just as the world is holding back from what is due to God, the Scriptures do proclaim through the story of Ananias and Sapphira what will happen to all those who want to continue to rob God...-

Acts
5:1         But a certain man named Ananias, with Sapphira his wife, sold a possession, 
5:2         And kept back [part] of the price, his wife also being privy [to it], and brought a certain part, and laid [it], at the apostles' feet. 
5:3         But Peter said, Ananias, why hath Satan filled thine heart to lie to the Holy Ghost, and to keep back [part] of the price of the land? 
5:4         Whiles it remained, was it not thine own? and after it was sold, was it not in thine own power? why hast thou conceived this thing in thine heart? thou hast not lied unto men, but unto God.  -/*
5:5         And Ananias hearing these words fell down, and gave up the ghost: and great fear came on all them that heard these things. 
5:6         And the young men arose, wound him up, and carried [him] out, and buried [him]. 
5:7         And it was about the space of three hours after, when his wife, not knowing what was done, came in. 
5:8         And Peter answered unto her, Tell me whether ye sold the land for so much? And she said, Yea, for so much. 
5:9         Then Peter said unto her, How is it that ye have agreed together to tempt the Spirit of the Lord? behold, the feet of them which have buried thy husband [are] at the door, and shall carry thee out. 
5:10       Then fell she down straightway at his feet, and yielded up the ghost: and the young men came in, and found her dead, and, carrying [her] forth, buried [her] by her husband. 
5:11       And great fear came upon all the church, and upon as many as heard these things. 

Notice how these thieves died at the foot of the Apostles? The ones they were suppose to bless with the substance, but instead robbed the elect and ordained servants of the Lord, they died at their feet as a witness against all who want to rob God and His ministers. There is a sad day coming upon the land to all who want to sit in ease, day after day rob God, claiming the lies of the world while thinking they are the sons and daughters of God. 

This tithe system that has been set up by the Lord, it had established His work in the earth and many faithful servants of the Lord still do their duty in giving to those true, Biblical, servants of God who labor in the office of the priesthood for the Lord's cause. If the patriachs could see what has become of the world today, the docrines of lies that are filling the earth, they would be in shock to see just how far the world and the professed Christian world is lost in darkness and truly are not the sons and daughters of God as they profess to be because of their fruits of rebellion that is stamped on their lives. 

What many people also do not realize, tithing is a form of test for God’s people as a form of gratitude and acknowledgement that He is their Creator and Provider and that He is the owner of this world and all the goods therein even the wealth of this world.
Psalm 24:1 - The earth [is] the LORD'S, and the fulness thereof; the world, and they that dwell therein. 
Haggai 2:8 - The silver [is] mine, and the gold [is] mine, saith the LORD of hosts.

As like worldly government today collect taxes from her citizens so does God established an economic system that requires His constituents to return to Him a portion of their increase.

All of God’s creation belongs to Him and He made man the stewards of His creation.
Matthew 25:14 - For [the kingdom of heaven is] as a man travelling into a far country, [who] called his own servants, and delivered unto them his goods.
We are “stewards of the mysteries of God.” 1 Corinthians 4:1.

And being stewards, He claims a portion of what He lent to us. This portion is holy unto the Lord. How much is it?
Leviticus  27:30 - And all the tithe of the land, [whether] of the seed of the land, [or] of the fruit of the tree, [is] the LORD'S: [it is] holy unto the LORD. 

God declared that the tithe of the land, or anything that God has created that we possess is holy and belongs to Him.

How much is a tithe?
Leviticus  27:32 - And concerning the tithe of the herd, or of the flock, [even] of whatsoever passeth under the rod, the tenth shall be holy unto the LORD. 
Hebrews 7:1-2 - For this Melchisedec, king of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him;  To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace; 

Now that we understand that the tenth portion of what we have is the Lord’s, what are we to do to that which belongs to Him? We are to render back to the Lord just as the world renders back to the governments of the earth and just as they did to Caesar in his time.

Matthew 22:21 - They say unto him, Caesar's. Then saith he unto them, Render therefore unto Caesar the things which are Caesar's; and unto God the things that are God's. 

The tenth portion or tenth part of what God owned in this world that He allowed us to have as His faithful stewards is holy and He required that it be returned back to Him as a token of our gratitude and acknowledgement that He is our Ultimate Provider and the owner of all good things in this world. If we pay what we owe to the government, we also ought to return what is due to God.

The tenth portion is of the Lord, and so, where should it be given to and what is the purpose of the tithe? The Word of God declares, 
Numbers 18:21 - And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, [even] the service of the tabernacle of the congregation.

It is clear that God established the tithe for the children of Levi to sustain them and their family for their full time service in the tabernacle of the congregation.

Next, who is Levi and why they are working for the service of the tabernacle? Levi is one of the sons of Jacob. Of all his sons, God set aside the children of Levi to serve in the sanctuary and they received no inheritance because He has set up a system of economy for which they will sustain their family. It is God’s way to make them focus on teaching the people instead of using their time to seeking secular employment to earn a living. They have to focus on their sacred work and the Lord promised that He will be their inheritance and it means that the Lord will provide them with means in order to sustain their living. "Levi hath no part nor inheritance with his brethren; the Lord is his inheritance." Deuteronomy 10:9. 

God even commanded the rest of Israelites to not forsake the Levites. "Take heed to thyself that thou forsake not the Levite as long as thou livest upon the earth." Deuteronomy 12:19. The whole Israelites need to remember that one of their tribes needs their faithfulness in returning to God His holy portion.

The tribe of Levi is composed of 3 families. These three families had specific duties. They do not perform the same duties. They have to attend to their own special position and assigned tasks. The first family is composed of Gershon and the rest of his children. They are called Gershonites.

Numbers 4:24-26 - This [is] the service of the families of the Gershonites, to serve, and for burdens:  And they shall bear the curtains of the tabernacle, and the tabernacle of the congregation, his covering, and the covering of the badgers' skins that [is] above upon it, and the hanging for the door of the tabernacle of the congregation,  And the hangings of the court, and the hanging for the door of the gate of the court, which [is] by the tabernacle and by the altar round about, and their cords, and all the instruments of their service, and all that is made for them: so shall they serve. 

Numbers 3:25-26 - And the charge of the sons of Gershon in the tabernacle of the congregation [shall be] the tabernacle, and the tent, the covering thereof, and the hanging for the door of the tabernacle of the congregation. And the hangings of the court, and the curtain for the door of the court, which [is] by the tabernacle, and by the altar round about, and the cords of it for all the service thereof. 

Basically the Gershonites are those who are assigned to care for the curtains and hangings of the sanctuary. And Aaron and his sons shall appoint incharge over this family.

Numbers 4:27-28 - At the appointment of Aaron and his sons shall be all the service of the sons of the Gershonites, in all their burdens, and in all their service: and ye shall appoint unto them in charge all their burdens. This [is] the service of the families of the sons of Gershon in the tabernacle of the congregation: and their charge [shall be] under the hand of Ithamar the son of Aaron the priest.

The second family of Levi is Kohath and the rest of his children who are called Kohathites. This is the family that received the office and duties of priesthood as well as the  in charge of the ark and other furnitures.

Numbers 3:30-31 - And the chief of the house of the father of the families of the Kohathites [shall be] Elizaphan the son of Uzziel.  And their charge [shall be] the ark, and the table, and the candlestick, and the altars, and the vessels of the sanctuary wherewith they minister, and the hanging, and all the service thereof

Priesthood
Joshua 21:10 - Which the children of Aaron, [being] of the families of the Kohathites, [who were] of the children of Levi, had: for theirs was the first lot.

Moses and Aaron
Numbers 26:58-59 - These [are] the families of the Levites: the family of the Libnites, the family of the Hebronites, the family of the Mahlites, the family of the Mushites, the family of the Korathites. And Kohath begat Amram.  And the name of Amram's wife [was] Jochebed, the daughter of Levi, whom [her mother] bare to Levi in Egypt: and she bare unto Amram Aaron and Moses, and Miriam their sister.

Priests to cover the most holy things
Numbers 4:15 - And when Aaron and his sons have made an end of covering the sanctuary, and all the vessels of the sanctuary, as the camp is to set forward; after that, the sons of Kohath shall come to bear [it]: but they shall not touch [any] holy thing, lest they die. These [things are] the burden of the sons of Kohath in the tabernacle of the congregation. 

Sons of Aaron: (Numbers 3:2)
1.     Nadab
2.     Abihu
3.     Eleazar
4.     Ithamar

Numbers 4:4 - This [shall be] the service of the sons of Kohath in the tabernacle of the congregation, [about] the most holy things:

to bear the ark
Deuteronomy 10:8 - At that time the LORD separated the tribe of Levi, to bear the ark of the covenant of the LORD, to stand before the LORD to minister unto him, and to bless in his name, unto this day.

To collect tithes
Hebrews 7:5 - 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: 

It is clear from this verse who is tasked to collect the tithes. These are they who are ordained as priests or in our days they are the ordained ministers who are working full time in the spreading of the gospel.

Choir
1 Chronicles 9:32-33 - And [other] of their brethren, of the sons of the Kohathites, [were] over the showbread, to prepare [it] every sabbath.  And these [are] the singers, chief of the fathers of the Levites, [who remaining] in the chambers [were] free: for they were employed in [that] work day and night.

Incharge of all the Levites
Numbers 3:32 - And Eleazar the son of Aaron the priest [shall be] chief over the chief of the Levites, [and have] the oversight of them that keep the charge of the sanctuary. 

The third son of Levi is composed of Merari and his family and they are called Merrarites. Their main job is to take charge of the things that pertain to the tabernacle such is the boards, bars, pillars, sockets, pins, cords and all kinds of instruments.

Numbers 4:29-33 - As for the sons of Merari, thou shalt number them after their families, by the house of their fathers;  From thirty years old and upward even unto fifty years old shalt thou number them, every one that entereth into the service, to do the work of the tabernacle of the congregation. And this [is] the charge of their burden, according to all their service in the tabernacle of the congregation; the boards of the tabernacle, and the bars thereof, and the pillars thereof, and sockets thereof,  And the pillars of the court round about, and their sockets, and their pins, and their cords, with all their instruments, and with all their service: and by name ye shall reckon the instruments of the charge of their burden.  This [is] the service of the families of the sons of Merari, according to all their service, in the tabernacle of the congregation, under the hand of Ithamar the son of Aaron the priest. 

So these are the sons of Levi who ministered unto the Lord day and night who received no inheritance from the Lord whom the Lord sustained through tithes of Israel. This is even confirmed by the Patriarch Abraham who also returned the holy portion of the Lord.

Hebrews 7:5-6 - 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:  But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. 

If the sons of Levi were the ministers of the Lord, does this order still exist today? The ministry of Jesus on earth confirmed that He ordained 12 to go and preach the gospel to all nations and those who have heard and accepted has also a duty to proclaim. The 12 that He ordained worked full time in the service of the gospel ministry and this is the equivalent of the priesthood in the days of the Patriarchs. God set them aside like the sons of Levi to serve Him and they have left their secular job in order to carry the gospel call. They too have no inheritance but that the Lord is their Providence through the system of tithing and offerings.

Matthew 4:18-22 - And Jesus, walking by the sea of Galilee, saw two brethren, Simon called Peter, and Andrew his brother, casting a net into the sea: for they were fishers.  And he saith unto them, Follow me, and I will make you fishers of men.  And they straightway left [their] nets, and followed him.  And going on from thence, he saw other two brethren, James [the son] of Zebedee, and John his brother, in a ship with Zebedee their father, mending their nets; and he called them. And they immediately left the ship and their father, and followed him. 

Like God sustained the Levites, He too will sustain His ordained workers today. Apostle Paul confirms this in 1 Corinthians 9:13-14 Do ye not know that they which minister about holy things live [of the things] of the temple? and they which wait at the altar are partakers with the altar?  Even so hath the Lord ordained that they which preach the gospel should live of the gospel. 

God allowed His holy portion to be used by his ordained workers today so they can do their work and wherever the Spirit leads them and be able to sustain their family as well. As the Levites were not to be forsaken before, so the workers of God today must not be forsaken as well. Malachi supported this call to return to God the tithes that belong to Him. He also bestow a special promise to those who are faithful to return what belongs to Him and He declared it robbery if we do not follow this call.

Malachi 3:10-12 - Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that [there shall] not [be room] enough [to receive it].  And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts. And all nations shall call you blessed: for ye shall be a delightsome land, saith the LORD of hosts.  

CALCULATION
In order to determine the tithe, one must know the gross increase then take the 10 percent and that portion is holy and must be returned. It cannot be spent on personal expenses as determined by the giver for only the Levites can use the Lord’s portion. A person may say I must pay my debt first before I take the tenth part. Let us seek the Word of God regarding this matter. Proverbs 3:9-10 - “Honour the LORD with thy substance, and with the firstfruits of all thine increase:” It means that we must return God’s portion first before taking and spending on our personal liabilities. God deserves the firstfruits first above all things.

If tithe is 10% of your increase, what about offering?
Deuteronomy 16:17 Every man [shall give] as he is able, according to the blessing of the LORD thy God which he hath given thee.
2 Corinthians 9:7 - Every man according as he purposeth in his heart, [so let him give]; not grudgingly, or of necessity: for God loveth a cheerful giver.

Offering can be any amount as the heart desires to give to the Lord as freewill offerings. And the abundance of our liberality shall also be recompensed double, tripe, immeasurable gifts from Above.
Luke 6:38 - Give, and it shall be given unto you; good measure, pressed down, and shaken together, and running over, shall men give into your bosom. For with the same measure that ye mete withal it shall be measured to you again.
Proverbs 3:10 - So shall thy barns be filled with plenty, and thy presses shall burst out with new wine. 

God is ready to bless those who want to be faithful stewards and He will allow them to receive more for they have been faithful in smaller things.
Luke 16:10 - He that is faithful in that which is least is faithful also in much: and he that is unjust in the least is unjust also in much. 

But if man chooses to hold back or withhold that which is due to God in tithes and offerings, then what happens?
Malachi 3:8-9 - Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.  Ye [are] cursed with a curse: for ye have robbed me, [even] this whole nation. 

And the manner of returning to God what is due to Him in tithes and freewill offerings, we should remember what is recorded in the Word.
1 Chronicles 29:14 - But who [am] I, and what [is] my people, that we should be able to offer so willingly after this sort? for all things [come] of thee, and of thine own have we given thee. 
2 Corinthians 9:7 - Every man according as he purposeth in his heart, [so let him give]; not grudgingly, or of necessity: for God loveth a cheerful giver

Dear friends, we have a duty to our Creator and Provider. Let us be found faithful stewards of His good. The windows of the bounties in heaven is ready to open to those who want to hear the call.

Questions and Answers:
These are some of the most common questions and reasons that most people in the world declare as to why they are not under the obligation to return the tithe to the Lord. Some also in the truth reason out their arguments}” order to excuse themselves from giving the tithe to the ordained minister of the Lord. They appropriate the tithe themselves thinking it is okay to do this as long as they are not using the money for their personal use. Let us examine each of these questions, reasons or arguments.
1.     Christians of today are no longer under the obligation to pay tithe because tithing is only during the time of Moses and no longer applicable in the new covenant.
Answer: God has a financial law that is applicable to His people and if we fulfill this law He will richly bless us. God is still the owner of everything and we are to return his portion. We are all being tested for all the blessings that we have received. Returning our tithe to the Lord is a proof that we are faithful stewards. The tithe is not ours. We have to return it to the owner or else we will be charged of STEALING. Jesus says..

Haggai 2:8 - The silver is mine, and the gold is mine, saith the LORD of hosts. 

Leviticus 27:30 - And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD.

Malachi 3:10 - Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.

Malachi 3:8 - Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.

Long before the time of Moses, Abraham was already paying tithe to God. He gave his tithe to the priest of God, Melchizedek.

Genesis 14:17-20 - And the king of Sodom went out to meet him after his return from the slaughter of Chedorlaomer, and of the kings that were with him, at the valley of Shaveh, which is the king's dale. And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God.And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth: And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.

And Jesus, in the New Testament declared that we should not leave the giving of tithe undone and at the same time do the weightier matters of the law, judgment, mercy and faith.

Matthew 23:23 - Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.

And the apostle Paul confirmed about Abraham giving tithe.

Hebrews 7:1-2 - For this Melchisedec, king of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him;  To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace;

And if you are a descendant of Abraham then you do the same thing as well.

John 8:39 - They answered and said unto him, Abraham is our father. Jesus saith unto them, If ye were Abraham's children, ye would do the works of Abraham.

Tithing existed before Moses, during Moses and after Moses. And if you are the children of Abraham, you would do the work of Abraham.

2.     Some claim that the tithes can be used to repair churches based on 2 Kings 12:4,5 and 2 Kings 22:4,5
Answer: Read 2 Kings 12:4-55 2; Kings 22:4-5 and there is no mention of tithe in that verse. The things that were used to repair the temple are (1) money of the dedicated things that is brought into the house of the LORD, [even] the (2) money of every one that passeth [the account], the (3) money that every man is set at, [and] all the (5) money that cometh into any man's heart to bring into the house of the LORD.

2 Kings 22: 4 - Go up to Hilkiah the high priest, that he may sum the silver which is brought into the house of the LORD, which the keepers of the door have gathered of the people: - the sum of silver mentioned in this verse does not refer to the tithe. It refers to the sum of money that they have collected for the repair of the temple. The whole story is found in 2 Chronicles 24:4-11. None in the story that talks about collecting tithe to be placed in the chest.

3.     The tithe can be directly used (no need to give to the ministers) to pay expenses pertaining to spreading the gospel like radio programs/printing tracts/purchase Bibles as long as you are not using it for personal purposes like to buy food or pay debts.
Answer: The Bible is clear, the tenth is the inheritance of the Levites and not for other purposes. It’s up to the Levites if, after their cost of living is met, they will appropriate the rest of the tithe into whatever expenses to sustain their ministry but it is not for individual church members to directly appropriate their tithe into whatever purpose they think is good as long as it is  for spreading the gospel.

Nehemiah 10:38 - And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.

The tithes are strictly for the Lord's ordained workers who service in the Lord and not for anything else.

4.     We are members of the royal priesthood therefore we have the right to appropriate our tithe as to the needs to spread the gospel as long as we are not using it to buy food or pay debts.
Answer: Let us find out what royal priesthood means

The term “royal priesthood” is applied to the faithful, commandment-keeping people of God. This term is not an exclusive term to be applied for those who are preaching the gospel. We all need to be members of the royal priesthood but does this make us literal priests and levites and thereby made us entitled to receive tithes because priests and levites receive tithe? Of course not or else the next question is, if we are members of the royal priesthood and can receive tithe, can we all baptize? Are we all ordained by the church for such an office? If the answer is yes, that would also mean that none of us can engaged in full secular employment. We need to leave all our secular jobs then to work full time for the Lord. The bottom line here is this -- Only the Levites (ministers) of the Lord have a right to the tithes. No common man or woman has a right to the tithes of the Lord or even say what shall be done with it.

5.     Those who preach the gospel should live by the gospel (1 Corinthians 9:7-14) therefore those who are spreading the truth whether they are ordained by the church or not may appropriate the tithe. 
Answer  
This verse is saying that those who were set apart for the duties of a Levite who ministered spiritual blessings to their fellow brethren must be sustained and supported by their brethren as well. This is in accordance to God’s plan for the maintenance of the priests who ministered in the temple and today this is assumed in the office of the ordained ministers who work full time for the ministerial work.

 "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." Hebrews 7:5
"The Lord thy God hath chosen him . . . to stand to minister in the name of the Lord." (Deuteronomy 18:5.)

God has established a system of economy in order to sustain them and this is the one tenth of all the increase that is claimed by the Lord as His own and to withhold this portion was regarded by Him as robbery. Malachi 3:8. This is also confirmed by Timothy when he wrote, "The laborer is worthy of his reward." 1 Timothy 5:18. And for those who think to rob them, there is a day of judgement coming where all will stand before the Lord and give an account for robbing Him and His ordained ministers.

6.     We are all commissioned by Christ to preach the gospel based on Matthew 28:18, 19 therefore we can appropriate the tithe as long as we are not using it for personal purposes.
Answer: This verse has nothing to do with being able to receive tithe or not. This verse tells us that we are all called to preach the gospel but this does not mean that we all can receive tithe. Everyone is called to do the work. Does that mean all of us can receive tithe now? No. Not all are ordained and called to the full time service of the Lord. Not all are called by God to have the churches of the Lord lay their hands on them for the service. Only selected workers are. Therefore, this verse does not justify that if somebody preaches the gospel he can appropriate tithe as long as it is not for personal use. These who do such things are robbing God and His ordained workers of their means that sustain them. They have not other employment and you are stealing their tithes and offerings.

7.     The tithe can be used to feed the poor and strangers within thy gates according to Deuteronomy 14:26-28
Answer: Deuteronomy 14:26-28 talks about the second tithe and not the first tithe.
"I have given the children of Levi all the tenth in Israel." Numbers 18:21. This is the first tithe, but there is a second tithe.  "Thou shalt eat before the Lord thy God, in the place which He shall choose to place His name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always." Deuteronomy 14:23, 29; 16:11-14. This second tithe was stored for 2 years and to be used for religious feast participated by the Levite, strangers, fatherless and widows. This second tithe can also be called poor fund.

8.     Ordained ministers receive tithe. Do they also give tithe from the tithe that they receive?
Numbers 18:26 - 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.

Numbers 18:28  Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD'S heave offering to Aaron the priest.

So yes, the ministers who receive tithes also take ten percent from it and give to another ordained minister.

9. Tithe can be directly given to a woman who is doing missionary work. Is this biblical?
Some churches who believe in tithing claim that the tithe can be given to a woman who labors in the gospel ministry. They cannot provide any biblical basis to back up this belief. Nobody can establish a doctrine out of a single verse much more than not being able to provide a single verse. All doctrines must be established with at least 2 to 3 witnesses from Scriptures. Truth is, the Bible already outlined who can collect the tithe. Hebrews 7:5 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: 

It is clear that only the Levites (in the office of priesthood – Hebrews 7:5) can collect tithes. No woman can be ordained as a minister therefore she cannot collect tithe from anyone. She can help the ministry but not be ordained as a minister. Philippians 4:3 And I entreat thee also, true yokefellow, help those women which laboured with me in the gospel, with Clement also, and [with] other my fellowlabourers, whose names [are] in the book of life. 

So how do these women who labor in the gospel be sustained? The Lord sustains them through the ordained minister who collects the tithe and faithfully distributes the funds to support the ministry. He will be the one to make sure those who labor for the word are sustained, be they men or women. As in the days of Aaron, the priests collect tithes but the rest of the family of Levites are sustained from what they have collected for these too had no inheritance. The whole family of Levi received no inheritance; therefore, they must be sustained too from the tithes that the priest collected or where did they get the means to sustain themselves when God said the Levites (sons and daughters from the tribe of Levi) received no inheritance.

Numbers 18:24-26 But the tithes of the children of Israel, which they offer [as] an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.  And the LORD spake unto Moses, saying, 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. 

ADDITIONAL UNDERSTANDING:
Types of Priests:
a.     High Priest - High Priest - During the year, the high priest had duties to perform not only in the court but in the holy place, and on the last day of the year - the day of atonement - his duties led him into the most holy place. Into this apartment he went alone to perform the special services of that day. Heb. 9:7; Lev. 16:17.
b.     Common Priest - The common priests conducted their service in the court and in the holy place only. Heb. 9:6. They never entered the most holy place.

Several Types of Offerings or Liberal Offerings: (these are offerings and should not be regarded as tithe. Offerings are different from tithes)
-     Thanks Offerings
-     Freewill offerings
-     Atonement money or redemption money - Exo 30:12-16 (command, not called freewill offering)
-     Trespass offering - lev 5:6
-     First fruits offering -
-     At the harvest and the vintage, the first fruits of the field--corn, wine, and oil--were consecrated as an offering to the Lord.
-     The gleanings and the corners of the field were reserved for the poor.
-     The first fruits of the wool when the sheep were shorn, of the grain when the wheat was threshed, were set apart for God.
-     So also were the first-born of all animals, and a redemption price was paid for the first-born son.
-     The first fruits were to be presented before the Lord at the sanctuary and were then devoted to the use of the priests.
-     Contribution for the poor (also called freewill offering)

Apostate Churches and their 501c3, which is a tax exemption status given to the Babylonian modern day ministers to be more earthly blessed for departing from the Living God. As they have been connecting their church to the Babylonian government through the 501c3 tax exempt status where they must do as the government says. If the 501c3 ministers do not listen to the state, they will be penalized. Any church that has a 501c3 or c4 or any other tax exemption status, they are connected to the state and have helped created the image of the beast. These 501c3 ministries are now government agencies and controlled by the Vatican through your government. They have yoked their church to the state, which church and state are to be separated. God is head of the church and not the state. God is our provider and not the state.  For further understanding, please visit the link below.

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