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According to the Bible, health care, education, poverty relief and charitable work are personal concerns, not institutional concerns, and are to be administered by individuals, not by the state, through the various tithes. The 10% per year social tithe of Lev. 27:30-33 and Num. 18:20-24 is to be individually directed to education and health in the community, and the prorated 3.3% per year poor tithe of Deut. 14:28-29 is to be given directly to the poor without middlemen.
- Martin G. Selbrede, Taxation, Liberty, and the Bible (October 30, 2008), at http://www.chalcedon.edu/papers/Taxation.pdf.