SHOULD Christians Tithe . . (or GIVE ) ?

By: Pastor Mike

February 3 , 2010

Brothers and Sisters , this is a question many Christians have asked themselves , along with "How much should I tithe ? "

Let me start by saying the idea that every believer is obligated to tithe (give ten per cent of their income to the work of God) is widespread in the evangelical church today. Most Christians receive teaching on tithing early in their spiritual lives. Some churches believe so strongly in tithing that their members regularly recite the Tither's Creed -- "The tithe is the Lord's. In truth we learned it. In faith we believe it. In joy we give it. The tithe !" Other preachers have claimed that anyone who does not give a tithe to the work of God is robbing God and under a curse according to Malachi 3:8-10. In this sermon , we will examine the Biblical teaching on the subject of the tithe with a view to understanding what relevance it has to believers in the Lord Jesus Christ living under the New Covenant. We will do so by examining what the Bible has to say about tithing 1) before the Law was given; 2) under the Mosaic Law; and 3) in the New Testament Scriptures.

There are two Biblical passages which speak of a tithe being given before the Law was instituted at Sinai. They involve two of the Jewish patriarchs, Abraham and Jacob.

"And the king of Sodom went out to meet him after his return from the slaughter of Chedorlaomer, and of the kings that were with him, at the valley of Shaveh, which is the king's dale. And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God. And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth: And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all." ( Genesis 14:17-20 ) .

In this passage we are told that Abraham gave a tithe to Melchizedek, presumably as an expression of gratitude to God for enabling him to rescue his nephew Lot who had been taken captive. Those who believe that tithing is binding upon New Testament believers argue that since tithing was practiced before the Mosaic Law was given, it must also be practiced after the Mosaic Law (which has been made obsolete by the establishment of the New Covenant by the sacrifice of Christ) (Heb. 8:13). Before we come to any hard and fast conclusions, however, let's take a closer look at the text and make some pointed observations.

There is no evidence in this text that tithing was commanded by God. In fact, everything in the text leads us to believe that giving this tithe was completely Abraham's decision and choice. As such, it was completely voluntary. As we will see a little later , tithing under the Law was not voluntary at all, but mandatory upon all God's people. Furthermore, this is the only tithe mentioned in Scripture that Abraham ever gave. We have no evidence that this was his general practice. In addition, this tithe came from the spoils of victory that Abraham acquired by military might. As we shall note later, the tithe required under the Mosaic Law was the increase of crops, fruit, and herds to be given on an annual basis -- not the spoils of a military victory !

"And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, So that I come again to my father's house in peace; then shall the LORD be my God: And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee." (Genesis 28:20-22 ) .

Jacob, in this passage, is making a vow in response to a visitation of God to him in a dream. In the dream Jacob saw a ladder reaching to heaven with the angels of God ascending and descending on it. In the dream God stood above the ladder and said to Jacob, "I am the LORD God of Abraham thy father, and the God of Isaac: the land whereon thou liest, to thee will I give it, and to thy seed ; And thy seed shall be as the dust of the earth, and thou shalt spread abroad to the west, and to the east, and to the north, and to the south: and in thee and in thy seed shall all the families of the earth be blessed. And, behold, I am with thee, and will keep thee in all places whither thou goest, and will bring thee again into this land; for I will not leave thee, until I have done that which I have spoken to thee of." (vs.13-15). God promised Jacob that He would be with him, and keep him wherever he would go and bring him back to this land. In response, Jacob vowed that if God kept his promise, he in turn would give God a tenth.

Again, we must observe exactly what the text does and does not say. Nowhere are we told that God commanded Jacob to give Him a tithe. Again, along with Abraham's example, it appears that the giving of this tithe was voluntary on Jacob's part. Also, there is no evidence in the text to suggest that tithing was the general practice of Jacob's life. If he did in fact begin to tithe after God fulfilled His promises to him, Jacob still delayed tithing for 20 years !

These two examples are the only examples of tithing to be found in the Old Testament before the Law was given. Both were examples of voluntary giving, and neither was required by God. In neither personage do we see an example of tithing as a general practice of life. In fact, in Abraham's life it appears that we have a tithe of the spoils of military victory given to God's priest on a one time only basis. If our only evidence to obligate believers under the New Covenant to tithe rests on these two passages in Genesis, it seems to me that we are resting on pretty shaky ground !

Now , what does the Bible teach about tithing under the Mosaic Law ? Well , let's examine all the significant passages of Scripture which describe the tithe under the Law.

"And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD's: it is holy unto the LORD. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.
He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed." (Leviticus 27:30-33 ) .

Notice that in this passage the tithe is described as the product of the land, seed of the land, fruit of the tree, herd or flock. The tithe was not the giving of money. Nowhere in all of the Scriptures will you find that tithing was the giving of money to God. Furthermore, this tithe was probably given on an annual basis. Every year after the land had been harvested, the people would bring to the priests their tithe of their harvest and increase in herds and flocks. Thus, I think that we can readily see that our weekly giving of ten per cent of our income is a far cry from the Biblical practice of tithing.

"And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation.
Neither must the children of Israel henceforth come nigh the tabernacle of the congregation, lest they bear sin, and die. But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance. But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance." (Numbers 18:21-24 ) .

Notice in this text that the tithe was designated for the support of the Levites. Because the Levites had no inheritance in the land of Canaan like the other tribes, God provided for their support through the tithes of the rest of Israel. In fact in Numbers 18:31 we are told, "And ye shall eat it in every place, ye and your households: for it is your reward for your service in the tabernacle of the congregation." The tithe was the compensation God provided for the Levites in turn for their priestly service. This is similar to the support government workers receive today in America through the taxes of the common working man.

"Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always. And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose: And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee." ( Deuteronomy 14:22-27 ) .

This text speaks of a tithe being used to provide for the religious feasts and festivals of Israel. Numbers 18:21 tells us that God gave all the tithe in Israel for an inheritance to the Levites. If all the tithe was given to the Levites, how then, can this tithe be said to be used for the religious feasts and festivals of Israel ? The answer must be that this is a second tithe. The first tithe was used to support the Levites. The second tithe was used to sponsor the religious festivals and has come to be referred to as the Festival Tithe. The people of Israel were to use this tithe to eat in the presence of the Lord in Jerusalem (the place where He chose to establish His name). If it was too burdensome for them to bring their tithe all the way to Jerusalem, they were permitted to sell it and bring the money to Jerusalem where they could purchase goods for the festivals. God expressly encourages them to spend their money on "whatever their heart desires," including strong drink ! The purpose was so that the people of Israel would learn to fear the Lord their God and rejoice before Him. Note that having a sense of the fear of the Lord and rejoicing before Him are not mutually exclusive, but were actually complementary to accompany one another ! This tithe made it possible for the people of Israel to obtain all the food and drink necessary to enjoy the religious feasts of Israel and worship before Him.

"At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest." (Deuteronomy 14:28-29 ).

Here we are told of a third tithe that is collected every third year. Bible commentators are divided as to whether this tithe is actually a third separate tithe, or just the second tithe used in a different way on the third year. The Jewish historian Josephus supports the view that this was a third separate tithe. Other ancient Jewish commentators have written in support of the latter view. It is probably impossible to determine with any finality. In any event, the Jewish people have been commanded to give at least 20 per cent of their harvests and flocks and perhaps as much as 23.3 per cent ! This particular tithe could well be called the Poor Tithe. It was not to be gathered in Jerusalem, but in their own town. The people of the town were to bring a tithe of their crops and herds and gather them together to take care of the poor of their towns including the alien, orphan and widow.

In many respects, it appears that the tithe required under the Law is similar to our governmental taxation today. Israel was ruled by a theocracy. Under a theocracy the people were responsible to support the government workers (priests), holidays (festivals), and poor (aliens, widows, and orphans).

"And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes, to gather into them out of the fields of the cities the portions of the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites that waited." ( Nehemiah 12:44 ) .

This giving was not voluntary as it was in Abraham and Jacob's lives. Similarly we read in Hebrews 7:5 "And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham." Tithing was never voluntary under Mosaic Law. Notice here that in Nehemiah's day men were appointed to gather the offerings and tithes into chambers designated for that particular purpose. These chambers were for the stores and later became known as the "storehouses." This will become important as we look at our next text in Malachi 3.

"Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts. And all nations shall call you blessed: for ye shall be a delightsome land, saith the LORD of hosts." ( Malachi 3:8-12 ) .

In order to glean some important truths from this passage, let's examine it verse by verse.

3:8 Here we are told that by withholding tithes a man is actually robbing God. That is to say, he is withhholding something which is not his own, but is the property of God. Under the Old Covenant, tithing was compulsory. To withhold it was to become a thief. Notice also that God says the people were robbing him in "tithes." It does not say "the tithe", but in "tithes" (plural). These "tithes" must refer to the different tithes required of God's people (Levite Tithe, Festival Tithe, Poor Tithe). Additionally, observe that it was not only withheld tithes that God objected to, but also offerings. These offerings refer, no doubt, to the offerings specified in Leviticus 1-5, such as the burnt offering, grain offering, peace offering, sin offering, and guilt offering. These offerings were constituted primarily of animal sacrifices. The Levites' food supply was provided in large part through these animal sacrifices, of which they were permitted to partake in certain instances. Now, an important question surfaces at this point. Why is it that we recognize animal sacrifices to be obsolete under the New Covenant, but that tithing is not ? If we are obligated to pay tithes today, then certainly we are still obligated to offer animal sacrifices. God lumps them both together and says that His people were robbing Him by withholding both of them. We can't decide to pick and choose which of the two we will offer to God today. Either we must offer both tithes and animal sacrifices (offerings) or both these gifts have been abolished by the abrogation of the Mosaic Law.

3:9 Here we are told that if Israel withheld the tithes and offerings, she was cursed with a curse. Notice that the verse doesn't say, "You are cursed with a curse, for you are robbing Me, the whole race of mankind." Rather it says, "the whole nation of you." If tithing is an eternal moral command for all people of all time, then the whole race of mankind would be under a curse. But our text says it is only the whole nation of Israel who were under the curse. Now, what is interesting about this "curse" is that in Deuteronomy 28 we are told that if Israel disobeyed God's commands under the Mosaic Law she would be cursed. Notice the following texts: "Cursed shall be the fruit of thy body, and the fruit of thy land, the increase of thy kine, and the flocks of thy sheep.... And thy heaven that is over thy head shall be brass, and the earth that is under thee shall be iron.... The LORD shall make the rain of thy land powder and dust: from heaven shall it come down upon thee, until thou be destroyed. The LORD shall make the rain of thy land powder and dust: from heaven shall it come down upon thee, until thou be destroyed. Moreover all these curses shall come upon thee, and shall pursue thee, and overtake thee, till thou be destroyed; because thou hearkenedst not unto the voice of the LORD thy God, to keep his commandments and his statutes which he commanded thee:" (Deut. 28:18, 23-24, 38-40, 45). In these verses God warns that if His people disobey His commandments and statutes, their crops would fail, the rains would not come, the harvests would be small, the locusts would consume the food, and the fruit of the trees would fail.

3:10 In this passage God speaks of the "storehouse." From Nehemiah 12:44 we know that this refers to chambers in the temple set apart and designated to hold the tithes of the people for the support of the priests. There is not a shred of Biblical evidence that we should identify these "storehouses" with church buildings that believers under the New Covenant are to bring their monies into. Furthermore the reason Israel was to bring the whole tithe into the storehouse, was so that there would be food in God's house. God was concerned that the Levites had food to eat. That was the purpose of these tithes which were brought to God's temple. We are also told that if God's people were faithful in bringing their tithes into the storehouse, God would open up the windows of heaven and pour out for them a blessing until it overflowed. This no doubt refers to God's promise to bring abundant rains to produce the blessing of an overflowing harvest of crops.

3:11 God further promises in this text to rebuke the devourer for them, so that it may not destroy the fruits of the ground. Undoubtedly, the "devourer" refers to locusts which God warns will come upon their crops if they fail to bring the tithe (Deut. 28:38).

3:12 In this text God graciously promises that if Israel is obedient in the giving of tithes and offerings, all the nations will call her blessed. It is interesting that God not only warned Israel of being cursed for disobedience to the Mosaic Law, but also promised that she would be blessed if she obeyed the Mosaic Law. God promises to bless Israel materially if she is obedient. The promises include abundant crops, copious rains, and large increases in herds and flocks.

Therefore, it is my conviction that the blessings and cursings spoken of in Malachi 3:8-12 refer to the material blessings God promised to Israel if she would obey His commandments and statutes. Tithing was one such commandment.

What can we conclude, therefore, about tithing under the Mosaic Law ? I think we can safely conclude that tithing had nothing to do with the regular giving of money on a weekly or monthly basis, but rather had to do with the ordained worship of God in the Old Covenant age. The command to tithe, like the command not to eat shrimp or oysters, has been made obsolete and set aside by the inauguration of the New Covenant in the death of Christ. The tithe was God's ordained tax under the Old Testament theocratic system.

If someone truly wants to tithe according to Scripture, he/she would have to do the following:

1) Quit their job and buy a farm so that they can raise herds and grow crops;

2) Find some Levitical priests to support;

3) Use their crops to observe the Old Testament religious festivals like Passover, Unleavened Bread, Pentecost, and Tabernacles;

4) Begin by giving at least 20 per cent of all their crops and herds to God; and

5) Expect God to curse them with material deprivation if they were unfaithful or bless them with material abundance if they were obedient.

I think all of us would conclude that this is utterly absurd ! We all recognize that Christ has done away with the Levitical priesthood, animal sacrifices, and religious festivals in Christ. Well, if that is true, why are we trying to hold on to the tithe, which was part and parcel of all of these Old Testament ordinances ?

The interesting thing about the concept of tithing under the New Testament is its almost virtual absence. There are four different passages which mention the "tithe" in the New Testament.

Matthew 23:23 : "Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone."

This passage in Matthew is also repeated in similar fashion in Luke 11:42. In both cases it is important to notice that the tithe had to do with garden herbs (the product of the field) rather than with money. Additionally, Jesus spoke these words to very religious, law-keeping Pharisees while the Mosaic Law was still in force. To say that since Jesus told these Pharisees it was right for them to tithe, and thus it is right for us to tithe as well, misses the fact that these Pharisees lived under a different covenant with different laws than the New Testament believer does. By Christ's death He inaugurated the New Covenant, thereby bringing about a change in the law (Luke. 22:20; Heb. 7:12). Finally, notice that the tithe mentioned here was not voluntary in any sense of the word. Jesus tells them that they "ought" to have tithed. It was obligatory on all Jews, and thus binding.

Luke 18:12 : "I fast twice in the week, I give tithes of all that I possess."

Jesus, in this passage is telling the parable about the Pharisee and the tax-collector. Christ puts these words into the mouth of the self-righteous Pharisee, "I pay tithes of all that I get." Here Christ is emphasizing that the self-righteous man trusts in something he does to be acceptable before God, but nevertheless is not justified before God. Again, Christ is speaking about a Pharisee who tithes while living under the Mosaic Law, not of a Christian tithing under the New Covenant.

Hebrews 7:1-10 : "For this Melchisedec, king of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him; To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace; Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abideth a priest continually. Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils. And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises.
And without all contradiction the less is blessed of the better. And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth. And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham. For he was yet in the loins of his father, when Melchisedec met him."

In this lengthy passage, the design of the author is to show the superiority of the priesthood of Christ over the Levitical priesthood, thereby exhorting his readers not to go back to their former Jewish form of worship, replete with its priesthood, temple, and sacrifices. The author mentions the account of Abraham paying tithes to Melchizedek to show that since Levi was in the loins of the patriarch Abraham, actually Levi paid tithes to Melchizedek and was blessed by him. Since it is obvious that the lesser is always blessed by the greater, Melchizedek and his priesthood are greater than the Levites and their priesthood. Here, the author of Hebrews is simply restating the fact that Abraham paid tithes to Melchizedek; a fact that we have already noted. This passage is not exhorting believers to give like Abraham did. Rather, it is instructing believers to perceive the excellence of Christ, who ministers as a priest far superior to the Levites. Therefore, this passage can not be used to enforce the tithe on Christians. It is simply not written to address that issue. It has nothing to do with Christian giving, but rather everything to do with the superiority of Christ.

Well, there you have the totality of the New Testament teaching on tithing. There is not one word in all the New Testament to command or even suggest that New Covenant believers are supposed to tithe. While the New Testament is silent on the duty of Christians to tithe, it is not silent on the subject of giving, but rather quite vocal.

The New Testament never gives a certain percentage point as an obligatory and required standard for our giving. Instead, the Scriptures declare, "Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver." (2 Cor. 9:7). The Old Testament tithe was required by law. The Jews were under compulsion to give it. The New Testament teaching on giving focuses on its voluntary character. "For to their power, I bear record, yea, and beyond their power they were willing of themselves" (2 Cor. 8:3). This voluntary giving is exactly what Abraham and Jacob were doing before the institution of the Law, and is what all Christians are to be doing today. Believers today are free to give the amount they choose to give. If they want to give ten per cent as Abraham and Jacob did, they are perfectly free to do so. However, if they decide to give 9 per cent or 11 per cent, or 20 per cent or 50 per cent, then they may do that as well. Their standard of giving is not a fixed percentage point, but the example of their wonderful Savior -- "For ye know the grace of our Lord Jesus Christ, that, though he was rich, yet for your sakes he became poor, that ye through his poverty might be rich." (2 Cor. 8:9). Our standard of giving is Christ Himself, who did not give 10 per cent or 20 per cent or even 50 per cent, but 100 per cent ! He gave everything He had, including His very life in order to redeem sinful men and women like you and me !

Sometimes those who are wealthy feel that if they just pay their ten per cent, God is pleased. However, for a wealthy man to give ten per cent of his income may actually be displeasing to God if he is living a life of extravagant luxury, while giving a mere pittance to the work of God and the needs of others. The will of God for this man may be for him to be giving 50-80 per cent of his income instead of ten per cent. Each individual must seek God as to how He would have him to give.

Moreover, those who are poor should not feel guilty if they are not able to give ten per cent of their income. It is true that God will honor and bless the man who gives sacrificially, but if an individual decides that he can't give ten per cent of his income and still meet his basic needs, we ought to allow him that liberty without judging him. After all, God has nowhere told Christians that it is their duty to give any fixed percentage point.

I pray that this sermon will free us from the shackles of the traditions of men which can not be substantiated by the Word of God (Mark. 7:1-13). Look to Christ as the standard and example for your giving. Seek God diligently, and be generous and ready to share that you might store up for yourselves the treasure of a good foundation for the future, so that you may take hold of that which is life indeed ! (1 Tim. 6:18-19).

Until next time , may The LORD bless and keep you all -

Yours in Christ ;
Pastor Mike