This book, Should the Church Teach Tithing? A Theologian’s Conclusions about a Taboo Doctrine, is a greatly expanded version of Dr Kelly's PH. D. thesis. He challenges Bible educators to be bold, to open up their seminary level research and to promote studies on this subject in the Masters, Doctorate and PH. D. levels. This doctrine is simply too important to ignore.

In many churches today the doctrine of tithing has reached the level of a modern scandal. While on the one hand, most seminary-level textbooks on hermeneutics and church theologians omit tithing, on the other hand, the practice is quickly becoming a requirement for church membership in the very denominations which insist on solid Bible-based doctrines. There is also increasing evidence that lay persons who question the legitimacy of New Covenant tithing are usually criticized as being troublemakers or weak Christians.