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Although I thought Dr. Kelly did an excellent job in this regard, nevertheless I cannot say that I agree with him on every point. For example, he takes the position that there were three tithes under Jewish law, and while this may be a purely academic point for modern Christians, it seems fairly clear to me that scripture only teaches two at the most, and more likely only one. It seems to me that Dr. Kelly asserts the existence of three old covenant tithes more to confound modern tithe advocates than because scripture really teaches it. Also, I was not entirely impressed with Dr. Kelly's treatment of Melchizedek in his analysis of Genesis 14. He makes much of Melchizedek's reference to "El Elyon" and Abraham's naming of "Yahweh," but Exodus 6:2-3 clearly teaches that God had not revealed himself to Abraham as "Yahweh" but as "El Shaddai."
Additionally, there are occasions when he leaps to conclusions which I do not believe are warranted by the scriptural text. This was most prevalent in Dr. Kelly's discussion of whether modern gospel workers should receive full-time monetary support. In my opinion, his analysis became unbalanced here in his zeal to take away every possible argument from tithe advocates. In so doing, Dr. Kelly throws out the baby with the proverbial bath water, or to borrow the expression from the Vietnam era, he destroys the village in order to save it. His arguments and conclusions on this subject, I believe, completely miss the spirit of the teachings of 1 Cor. 9 and related passages. Just because the tithe is not for the new covenant, this does not mean that those who devote their lives to full time ministry should not receive at least modest support from free will offerings. I don't know many who enter the ministry with the expectation of getting rich. Those who do end up financially successful usually do it through other means, such as authoring or speaking at seminars.
I also believe he places far more emphasis than is proper on the single reference in Acts 18:3 on Paul being a tentmaker. That single occurrence was when Paul was ministering at Corinth, undeniably the most carnal church of the early new testament age, and was doing so specifically to take away any occasion for criticism. But to argue that gospel workers must hold full time secular employment and minister only in their free time (something which is becoming increasingly rare nowadays) is tantamount to arguing that God never calls anyone into "full time" ministry and that those who claim to be so called must be incorrect, or are doing so out of base greed.
In summary, Dr. Kelly's book starts well enough, and does a great job of debunking the myth of new covenant tithing. However, from there he continues to charge forward rather blindly and does, I believe, more harm than good in his teachings about financial support for modern gospel workers. Definitely read this book, because it contains much of value, but read it with careful discernment.
Dr. Kelly goes into great detail and leaves no stone unturned. He delves into a lot of history and factual information; therefore, don't expect this to be light, coffee table reading. Set aside a good deal of time as you will have to read and reread portions of his book. But it is well worth it.
Although there are parts of the book that I may not agree with, it does a thorough job of raising the questions that most do not have the courage to raise, let alone deal with.
Highly recommended.
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