The subject of tithing often generates more heat than light. What does the Bible really say? Is tithing still a requirement in the New Testament period? Where should the tithe be given? My church? My favorite charity? My out-of-work brother-in-law? Should we tithe on the net or the gross income? All of these are important questions that need to be understood by the righteous (rightly related) man and woman.
Tithing originated early in the Bible centuries before the Torah Law was given at Sinai. Tithing does not flow out of the Mosaic Law. It precedes the Law and flows out of the pre-Fall principle of first fruits and honoring God as the Creator. It flows from the original relationship between God and Adam and Eve who were told in Genesis to “be fruitful and multiply and steward the earth.”
After God had made the entire world in five days, He made man on the sixth and set man and woman in as the stewards of the earth. God’s call on us to “subdue” and “rule over” the earth and all that is within it implies our stewardship and His ownership. God said the earth, as created with man as its steward, was “very good.” It was only after the fall that man began to think of himself as the “owner” of anything. Ownership of the earth as it relates to God is part of the corruption of the covenant flowing from sin.
Gen 1:28-31 And God blessed them; and God said to them, “Be fruitful and multiply, and fill the earth, and subdue it; and rule over the fish of the sea and over the birds of the sky, and over every living thing that moves on the earth.” 29 Then God said, “Behold, I have given you every plant yielding seed that is on the surface of all the earth, and every tree which has fruit yielding seed; it shall be food for you; 30 and to every beast of the earth and to every bird of the sky and to everything that moves on the earth which has life, I have given every green plant for food;” and it was so. 31 And God saw all that He had made, and behold, it was very good. And there was evening and there was morning, the sixth day. NASB
We see man making offerings to God as early as Cain and Abel. We see that some offerings were acceptable and others were not. Even then God had specific instructions about how to properly make our offerings or sacrifices to Him. Man’s call to stewardship was passed on down from Adam to Seth, to Noah, to Abraham, Isaac and Jacob and Moses through a covenantal ceremony involving animal sacrifice. Abraham gave a tithe to Melchizedek in Genesis 14 to acknowledge that He (Melchizedek) was an apparition of God in the form of a man. This is known in the Bible as a theophane, and it happened a number of times. Jacob promised a tithe to God in Genesis 28 to acknowledge that God was His provider.
All cultures in the Patriarchal era had the practice making of offerings to their gods for various reasons, but mostly to acknowledge their homage and obedience. They all offered their gods their best to entice their gods to prosper them. Eventually, they began to offer human sacrifice, most notably, their first-born children. The practice was common in Abraham’s day,, involving among others the Amorite gods Molech, Chemosh and Pan. Notice that Abraham did not challenge God’s morality when God told him to offer Isaac as a sacrifice to show his obedience to God. We certainly would have in our day. Abraham was quite capable of challenging God’s morality when he thought it appropriate as he did when God told him He was going to wipe out an entire city, but there was no such challenge with sacrificing Isaac.
Gen 18:23-25 And Abraham came near and said, “Wilt Thou indeed sweep away the righteous with the wicked? 24 “Suppose there are fifty righteous within the city; wilt Thou indeed sweep it away and not spare the place for the sake of the fifty righteous who are in it? 25 “Far be it from Thee to do such a thing, to slay the righteous with the wicked, so that the righteous and the wicked are treated alike. Far be it from Thee! Shall not the Judge of all the earth deal justly?” NASB
When the death angel slew all of the first-born sons of Egypt, he spared the first-born sons of Israel because of the covenant and the blood of the lamb placed in obedience on the doorposts and lintels of the Israelite dwellings. God reminded them that He had spared the first-born of Israel, and that they belonged to Him as servants representing the people to God. Unlike the gods of the pagans, the Lord did not actually require the death of the first-born, but allowed them to redeem their sons with a sacrifice of a lamb, e.g., the lamb’s blood on the doorposts and the ram substituted for Isaac on Mt. Moriah.
Until the establishment of Israel as a nation under God at Sinai, the tithe seems to have been given on occasion. There was really no way to distribute it on a regular basis; i.e., no place to send it. But at the foot of Sinai that all changed. God designated the tribe of Levi as His ministers, and positioned them among the people throughout the land and on a permanent basis. The Levites were chosen because they were the only tribe to stand with Moses against the people when Israel fell into worshipping the golden calf while Moses was up on the mountain of Sinai receiving the 10 Commandments.
Ex 32:25-29 Now when Moses saw that the people were out of control — for Aaron had let them get out of control to be a derision among their enemies — 26 then Moses stood in the gate of the camp, and said, “Whoever is for the Lord, come to me!” And all the sons of Levi gathered together to him. 27 And he said to them, “Thus says the Lord, the God of Israel, ‘Every man of you put his sword upon his thigh, and go back and forth from gate to gate in the camp, and kill every man his brother, and every man his friend, and every man his neighbor.'” 28 So the sons of Levi did as Moses instructed, and about three thousand men of the people fell that day. 29 Then Moses said, “Dedicate yourselves today to the Lord — for every man has been against his son and against his brother — in order that He may bestow a blessing upon you today.” NASB
The Levites were dedicated to the Lord as a substitute for the first-born. The people received back their firstborn sons (so they could maintain the continuity of the family) in exchange for supporting the Levites as the ministers of God.
Num 3:11-13 Again the Lord spoke to Moses, saying, 12 “Now, behold, I have taken the Levites from among the sons of Israel instead of every first-born, the first issue of the womb among the sons of Israel. So, the Levites shall be Mine. 13 For all the first-born are Mine; on the day that I struck down all the first-born in the land of Egypt, I sanctified to Myself all the first-born in Israel, from man to beast. They shall be Mine; I am the Lord.” NASB
Because the Levites were dedicated to serve the people at large, their homes were to be spread throughout the land and they received no portion of the land distribution in Canaan. Instead they were compensated and their work was financed by the tithe which at this point became mandatory, regular in its frequency and focused in its direction. The entire tithe went to the Levites to maintain and care for their families and to provide for the regular maintenance of the Tabernacle, then the temple, and then the synagogue. Some of it was given so the Levites would have funds with which to assist the poor and needy as well. Nothing has changed even to this day.
In Malachi, the last book of the Old Testament, God chastised the people for failing to tithe, and He was not happy about it. He compares it to adultery and insincere religion. There is nothing to suggest that His mood or His instructions changed in the New Testament. In fact, He says that the Lord (Messiah) will come and purge the people of Israel so that they will return to Him. And how will God’s people return? They will make sincere heartfelt offerings to the Lord. They will honor marriage and hate divorce. They will care for the poor. And they will restore the tithes and offerings to their rightful place in covenantal life, and that is AFTER the Messiah comes (in the New Testament). Then and only then will God return to assist the people and to prosper them again.
Mal 3:7-12 “From the days of your fathers you have turned aside from My statutes, and have not kept them. Return to Me, and I will return to you,” says the Lord of hosts. “But you say, ‘How shall we return?’ 8 “Will a man rob God? Yet you are robbing Me! But you say, ‘How have we robbed Thee?’ In tithes and offerings. 9 “You are cursed with a curse, for you are robbing Me, the whole nation of you! 10 “Bring the whole tithe into the storehouse, so that there may be food in My house, and test Me now in this,” says the Lord of hosts, “if I will not open for you the windows of heaven, and pour out for you a blessing until it overflows. 11 “Then I will rebuke the devourer for you, so that it may not destroy the fruits of the ground; nor will your vine in the field cast its grapes,” says the Lord of hosts. 12 “And all the nations will call you blessed, for you shall be a delightful land,” says the Lord of hosts. NASB
Some have said that there is no New Testament command to tithe, but they are mistaken. The Pharisees bragged that they tithed even the smallest of things like spices (cumin and dill). Jesus told them that they indeed should tithe, but that they should also not neglect the weightier provisions of the law such as justice, mercy and faithfulness. Contrary to popular opinion, Jesus did not come to do away with the law, but rather to fulfill it.
Matt 23:23-24 “Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cummin, and have neglected the weightier provisions of the law: justice and mercy and faithfulness; but these are the things you should have done without neglecting the others. 24 “You blind guides, who strain out a gnat and swallow a camel! NASB
Matt 5:17-20 “Do not think that I came to abolish the Law or the Prophets; I did not come to abolish, but to fulfill. 18 “For truly I say to you, until heaven and earth pass away, not the smallest letter or stroke shall pass away from the Law, until all is accomplished. 19 “Whoever then annuls one of the least of these commandments, and so teaches others, shall be called least in the kingdom of heaven; but whoever keeps and teaches them, he shall be called great in the kingdom of heaven. 20 “For I say to you, that unless your righteousness surpasses that of the scribes and Pharisees, you shall not enter the kingdom of heaven. NASB
Some laws were modified (certain food laws in Acts 9), some were fulfilled in the work of Christ (sacrifice of animals for sin), but most of them came through totally intact (the Ten Commandments). Tithing is an example of the latter. The reason for the tithe did not change. We still have ministry and “tabernacle” to support and finance. There is still need for programs to care for the poor and needy both here and abroad. The book of Acts shows the early church receiving offerings for distribution to the poor and for addressing the needs of people in crisis.
Acts 6:1-2 Now at this time while the disciples were increasing in number, a complaint arose on the part of the Hellenistic Jews against the native Hebrews, because their widows were being overlooked in the daily serving of food. NASB
Acts 11:27-30 Now at this time some prophets came down from Jerusalem to Antioch. 28 And one of them named Agabus stood up and began to indicate by the Spirit that there would certainly be a great famine all over the world. And this took place in the reign of Claudius. 29 And in the proportion, that any of the disciples had means, each of them determined to send a contribution for the relief of the brethren living in Judea. 30 And this they did, sending it in charge of Barnabas and Saul to the elders. NASB
Generosity was a hallmark of the newly born Christian community. They obviously felt that no one among them should be in need, so they gave of their funds freely to ensure that none among them was deprived of the basic necessities.
Acts 2:43-47 And everyone kept feeling a sense of awe; and many wonders and signs were taking place through the apostles. 44 And all those who had believed were together, and had all things in common; 45 and they began selling their property and possessions, and were sharing them with all, as anyone might have need. 46 And day by day continuing with one mind in the temple, and breaking bread from house to house, they were taking their meals together with gladness and sincerity of heart, 47 praising God, and having favor with all the people. And the Lord was adding to their number day by day those who were being saved. NASB
Some have suggested a communal lifestyle developed here, but other texts show us that this not what was meant by “had all things in common.” Ananias and Sapphira were told by Peter point blank that they were not required to sell their property, nor were they required to give the proceeds to the church when they sold it. They were punished for lying to the Holy Spirit, not for having property. What we see here is caring, benevolent capitalism, not mandatory socialism. As a general rule, all things need a designated steward and what belongs to everyone usually is cared for by no one.
Acts 5:1-6 But a certain man named Ananias, with his wife Sapphira, sold a piece of property, 2 and kept back some of the price for himself, with his wife’s full knowledge, and bringing a portion of it, he laid it at the apostles’ feet. 3 But Peter said, “Ananias, why has Satan filled your heart to lie to the Holy Spirit, and to keep back some of the price of the land? 4 “While it remained unsold, did it not remain your own? And after it was sold, was it not under your control? Why is it that you have conceived this deed in your heart? You have not lied to men, but to God.” 5 And as he heard these words, Ananias fell down and breathed his last; and great fear came upon all who heard of it. 6 And the young men arose and covered him up, and after carrying him out, they buried him. NASB
The people of God are called not just to tithe, but to give offerings beyond the tithe. In fact, the Feast of Ingathering (aka First Fruits, Booths and Tabernacle) was celebrated annually in the seventh month coinciding with the second annual harvest. It involved an additional giving of first fruits to God which was to provide enough so that all people, rich and poor, could participate. Jesus taught frequently about giving alms, and about finances, in general. In fact, Jesus taught more about finances than about Heaven and Hell put together. Of His 38 parables, 16 are about finances. The New Testament has 500 verses on prayer, less than 500 verses on faith and more than 2500 verses on finances and managing possessions. God cares about how we steward our money and resources.
There is a strong Biblical assumption in both Old and New Testament that God expects and rewards generosity. Caring for the poor and the needy is a central theme for the prophets. Worse punishments fell upon Israel for failing to do this than for committing idolatry. This brings us to the third question about tithing posed at the beginning of this narrative. Where should the tithe be given? My church? My favorite charity? My out-of-work brother-in-law?
The tithe, the first tenth, always was and still is dedicated to the support of the Levites (the ministers), the tabernacle/temple/synagogue (the local church) and the ministry associated with that. The church needs money for missions and local charity. Underfunded churches are a direct cause in the decline of a culture. Well-funded, well-stewarded churches produce spiritual fruit, have a powerful witness and are a source of salt to the culture around it.
Acts 2:43-47 And everyone kept feeling a sense of awe; and many wonders and signs were taking place through the apostles. 44 And all those who had believed were together, and had all things in common; 45 and they began selling their property and possessions, and were sharing them with all, as anyone might have need. 46 And day by day continuing with one mind in the temple, and breaking bread from house to house, they were taking their meals together with gladness and sincerity of heart, 47 praising God, and having favor with all the people. And the Lord was adding to their number day by day those who were being saved. NASB
God ordained the church as the central unit of ministry organized around his gifts to men; i.e., apostles, prophets, pastors, teachers and evangelists. The church is God’s mechanism for addressing the world just as Israel, as a people, was His voice in the Old Testament. The church is God’s mechanism for maturing the saints to do the work of the ministry and we are warned that we should not forsake the assembling of ourselves together. (The “church” does not mean the building, but rather the people working together.)
Eph 4:11-16 And He gave some as apostles, and some as prophets, and some as evangelists, and some as pastors and teachers, 12 for the equipping of the saints for the work of service, to the building up of the body of Christ; 13 until we all attain to the unity of the faith, and of the knowledge of the Son of God, to a mature man, to the measure of the stature which belongs to the fulness of Christ. 14 As a result, we are no longer to be children, tossed here and there by waves, and carried about by every wind of doctrine, by the trickery of men, by craftiness in deceitful scheming; 15 but speaking the truth in love, we are to grow up in all aspects into Him, who is the head, even Christ, 16 from whom the whole body, being fitted and held together by that which every joint supplies, according to the proper working of each individual part, causes the growth of the body for the building up of itself in love. NASB
Heb 10:23-25 Let us hold fast the confession of our hope without wavering, for He who promised is faithful; 24 and let us consider how to stimulate one another to love and good deeds, 25 not forsaking our own assembling together, as is the habit of some, but encouraging one another; and all the more, as you see the day drawing near. NASB
We need to bring the full tithe into the storehouse, God said. If we do, God will prosper us as a people, as a nation and as an economy. Tithing demonstrates faith in God and honors God as first in our lives. It is spiritually powerful when a group of people honor God by tithing. (It is also understood that our tithes are to be given to God and must be stewarded by the church in obedience to God.) The decline of our nation correlates directly with our shortchanging the tithe in favor of consuming God’s resources on ourselves.
Mal 3:10-12 “Bring the whole tithe into the storehouse, so that there may be food in My house, and test Me now in this,” says the Lord of hosts, “if I will not open for you the windows of heaven, and pour out for you a blessing until it overflows. 11 “Then I will rebuke the devourer for you, so that it may not destroy the fruits of the ground; nor will your vine in the field cast its grapes,” says the Lord of hosts. 12 “And all the nations will call you blessed, for you shall be a delightful land,” says the Lord of hosts. NASB
God expects that in addition to being a tithing people, we are also generous with the 90% left over. Our giving needs to come from “our” funds, not just from God’s. The tithe addresses our call to know love and serve the Lord God with our whole heart, soul and mind (The First Great Commandment). Additional offerings address our call to love our neighbor as ourselves (The Second Great Commandment).
Matt 22:35-40 And one of them, a lawyer, asked Him a question, testing Him, 36 “Teacher, which is the great commandment in the Law?” 37 And He said to him, “‘You shall love the Lord your God with all your heart, and with all your soul, and with all your mind.’ 38 “This is the great and foremost commandment. 39 “The second is like it, ‘You shall love your neighbor as yourself.’ 40 “On these two commandments depend the whole Law and the Prophets.” NASB
Pure religion undefiled, James says is to “visit” orphans and widows in their distress. The clear understanding is the giving of financial support or tangible resources. The Greek word here for “visit” is episkeptomai and means to visit for the purposes of bringing relief. He goes on to say that failing to help those in need is a denial of real faith.
James 1:27 This is pure and undefiled religion in the sight of our God and Father, to visit orphans and widows in their distress, and to keep oneself unstained by the world. NASB
James 2:14-21 What use is it, my brethren, if a man says he has faith, but he has no works? Can that faith save him? 15 If a brother or sister is without clothing and in need of daily food, 16 and one of you says to them, “Go in peace, be warmed and be filled,” and yet you do not give them what is necessary for their body, what use is that? 17 Even so faith, if it has no works, is dead, being by itself. 18 But someone may well say, “You have faith, and I have works; show me your faith without the works, and I will show you my faith by my works.” 19 You believe that God is one. You do well; the demons also believe, and shudder. 20 But are you willing to recognize, you foolish fellow, that faith without works is useless? NASB
John tells us that if we are blessed with the world’s goods, we need to share them with those who have not.
1 John 3:17-19 But whoever has the world’s goods, and beholds his brother in need and closes his heart against him, how does the love of God abide in him? 18 Little children, let us not love with word or with tongue, but in deed and truth. NASB
So, if we must also make offerings of a personal nature, can we take it out of the tithe? The short answer is, “No,” but let me offer some examples that might demonstrate why. What if one Sunday morning your young son or daughter asked you for some money to put in the offering? You might ask him or her, “Why don’t you give it out of YOUR money, out of YOUR allowance? What if they said, “Oh no, dad, that is MY money. I need that for MY stuff. Would that not strike you that they are missing the point? They want to give, but not from “their money.” They may want to be seen putting money in the plate and to feel good about it, but they do not want to spend “their money.” Now see yourself as the son or daughter and God as the father in this story.
Let’s say we are in a small group and I announce that I am going to give some money to a food ministry led by one of our members. Then suppose I ask each of the others to open their wallets, so I can take some cash from them for this ministry. Suppose even worse I do not give any of my own money, just what I can take from the other people’s wallets. Would you feel a little violated? Would you feel that I have done the right thing? Or would you feel that I should give from my own funds and not from yours? Probably God feels the same way when we take it out of His wallet (tithe) rather than from our own.
Finally, the question is often asked whether we should tithe on the net or the gross income. The Bible teaches us to tithe on the gross. If we are given a 10% raise, do we want it on the net or the gross? What do we call our “income” at that point?
Ultimately everyone must do as he or she feels led by God. In any case, we must be a cheerful giver, if we are going to give. As a teacher of the word, I am required to teach what is true rather than what is popular. Then it is up to the hearer to decide for themselves how they will respond.
2 Cor 9:6-10:1 Now this I say, he who sows sparingly shall also reap sparingly; and he who sows bountifully shall also reap bountifully. 7 Let each one do just as he has purposed in his heart; not grudgingly or under compulsion; for God loves a cheerful giver. 8 And God is able to make all grace abound to you, that always having all sufficiency in everything, you may have an abundance for every good deed; 9 as it is written, “He scattered abroad, he gave to the poor. His righteousness abides forever.” 10 Now He who supplies seed to the sower and bread for food, will supply and multiply your seed for sowing and increase the harvest of your righteousness; 11 you will be enriched in everything for all liberality, which through us is producing thanksgiving to God. 12 For the ministry of this service is not only fully supplying the needs of the saints, but is also overflowing through many thanksgivings to God. 13 Because of the proof given by this ministry they will glorify God for your obedience to your confession of the gospel of Christ, and for the liberality of your contribution to them and to all, 14 while they also, by prayer on your behalf, yearn for you because of the surpassing grace of God in you. 15 Thanks be to God for His indescribable gift! NASB