Brenda, I wondering in you misunderstood or maybe remember it wrong? I can't remember Ray making a comment like that and he actually taught to the contrary. I'll give some excerpts from his article on tithing that should help you with this.
http://www.bible-truths.com/tithing.html ----------------
Obedience to the Law of Moses, the Sacrifices and the many Ordinances was to bring physical prosperity, safety from enemies, healthy children, and a long life in the land, followed by DEATH. Malachi brings us from obedience to physical laws in the land, all the way down to the return of Messiah in fiery judgment upon mankind. God never really did want animal sacrifices, but the sacrifices of a "broken and contrite heart and spirit."
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A warning to all charlatans and would-be tithe extractors and collectors: There is NO temple of God being officiated in Jerusalem today. There is NO Levitic priesthood to officiate at such a temple. There is NO NEED for such a temple or priesthood at this time. Only Levites could collect tithes at the temple. Therefore, EVERYONE collecting tithes today is a charlatan and a fake. If one cannot historically trace back his genealogy generation by generation with no lapses to the family of Aaron, he IS NOT and CANNOT be a priest authorized of God at this time to collect tithes for the temple services and sacrifices. (Of course Jesus IS our Sacrifice, and therefore that whole system funded by the tithes of the law is no longer applicable.)
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Well what kind of sacrifice does He want then? God wants you! All of you! You, yourself, are the sacrifice that God wants.
"I beseech [invitation, invocation, imploration, exhortation] you therefore, brethren, by the mercies of God, that ye present your bodies a living sacrifice holy [not polluted], acceptable [not like in Malachi where God says, ‘neither will I accept an offering at your hand’], unto God, which is your reasonable service" (Rom. 12:1).
As it is our ‘bodies’ that house our mind, heart, and spirit, we will also cover those attributes which are necessary in order for our "living sacrifice" to be acceptable unto the Lord.
Seriously, dear readers, of what value are physical material offerings to God if the ones making the offerings are themselves, "polluted bread?" Does God really desire physical things? God has already created BILLIONS OF GALAXIES full of "physical things." Billions of galaxies do not fulfill God’s desire for the love, obedience, and admiration of children. God wants children. God wants children—Sons and Daughters in His Own image.
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Turn to Gal. 6:14-16:
"Now may it not be mine to be boasting, except in the cross of our Lord Jesus Christ, through which the world has been crucified to me, and I to the world. For in Christ Jesus neither circumcision nor uncircumcision is anything, but a NEW CREATION. And whoever shall observe the elements by this rule, peace be on them, and mercy, also on the Israel of God."
What is "...this rule...?" We are no longer doing things according to the flesh. Circumcision was the single most important ritual for a man in Israel to do. Yet circumcision is physical (of the letter and of the flesh,) even water baptism is physical (of the letter and of the flesh,) sacrificing animals is physical (of the letter and of the flesh), tithing is physical (of the letter and of the flesh,) etc., etc., etc.
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As Christians are not under the Law of Moses in this New Testament dispensation, accordingly, the end-time fulfillment of Malachi does not pertain to the Law of Moses, which is the oldness of the letter rather the newness of the spirit. Just as there is no more sacrificing of animals at the Temple, likewise there is no tithing of animals at the Temple—nor is there tithing of any kind. Christians are not under the Law of Moses, nor a twisted, modified version of it.
"For the law of the SPIRIT of LIFE in Christ Jesus [this is not the Law of Moses] has made me FREE FROM THE LAW OF SIN AND DEATH" (Rom. 8:2).
The law of the letter "engraven in stone tablets" assuredly was a "dispensation of death and condemnation" (II Cor. 3:4-11). Here are but a few more sacrifices of the spirit which are always acceptable in God’s presence:
"…therefore will I offer in His tabernacle sacrifices of JOY…" (Ps. 26:6).
"Offer the sacrifices of RIGHTEOUSNESS, and put your trust in the Lord" (Ps. 4:5).
"And let them sacrifice the sacrifices of THANKSGIVING, and declare His works with REJOICING" (Ps. 107:22).
Yes, these are the sacrifices, these are the offerings, these are the tithes of a broken heart and a contrite spirit.
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mercy, peace and love
Kat