In another thread, I commented that Jesus had endorsed the tithe after he established His church. webdog commented that he'd never heard of the idea that the church was established before Pentecost. So this thread is explain the rationale for my view. I recognize that the prevalent view is that the Holy Spirit formed the church at Pentecost in Acts 2. But we find nothing in those passages (or any other passage, for that matter) which says that. One way to approach this is to ask, what did the church have AFTER the day of Pentecost that it did not have BEFORE Pentecost. It certainly had a Head. It had a gospel It preached the gospel. It had teams of evangelists with marching orders (the seventy in Luke 10) It had power (Luke 10 "even the demons are subject to us") It had baptism and the Lord's supper. It had a Commission. It had a treasurer (Judas) It assembled. Then there's Matthew 16:18, where Jesus said "On this rock I will build my church...." Jesus said I will build my church. Now. While I'm here. And I'll do it. He said I will build my church. Not establish, not found, but build. Whatever was true of the church after the day of Pentecost was also true when Jesus spoke those words in Matthew 16:18--and it had to be true before he spoke those words. So, can we pinpoint when the church came into existence? We find it in Luke 6:12-13 Here, I believe, is the point at which they became a body. And truly, Jesus did build his church. By Pentecost, this little traveling band had grown to at least 120. We also know that it had a business meeting to select Matthias as the replacement for Judas. Before Pentecost. Let's remember that on the Day of Pentecost, they were already assembled. That's what churches do more than anything--assemble.