A Biblical Perspective of Tithing

Introduction

While financial giving is a New Testament doctrine, compulsory tithing remains a manmade tradition. I am not against tithing, nor am I telling people to stop tithing. However, there is not a single qualified passage in the New Testament that stipulates a percentage of giving. The idea of a mandated tithe—giving 10% of one’s income—simply does not exist. More than that, it is a form of legalism that puts people back under the Old Covenant. Legalism is simply the strict adherence to a rule that God himself did not authorize. It is the binding of conscience in an area where God has not bound. When a pastor tells his people they are “robbing God” when they withhold “tithes and offerings” (Mal. 3:8-10), he is essentially invoking the curse of the Law on their life. “Ye are cursed with a curse: for ye have robbed me, even this whole nation” (Mal. 3:9).

To be clear, the moral aspects of the Law remain valid today: “Thou shalt not covet”; “Honor thy father and mother”; “Thou shalt love thy neighbor as thyself.” How God feels about something morally never changes with the times. On the other hand, the Jewish “ordinances” were nailed to the cross (Eph. 2:15, Col. 2:14-17). These “ordinances” refer to the special rules of the Law that set Israel apart from other nations and helped it function as a theocracy. These include dietary restrictions, holy days, sabbath days, and all aspects of giving under the Old Covenant. As we will see, the New Testament teaches a form of giving that is voluntary, in good spirits, sacrificial, and in proportion to what one has. Just not a fixed proportion across the board—as in a percentage.

Let’s be honest: A person tithing off an annual income of $25,000 is not the same as someone tithing off $100,000. It may be the same percentage, but it is by no stretch of the imagination the same burden or sacrifice. Having a balance of $22,500 is not the same as a balance of $90,000. There are people who tithe and feel the weight of it. And there are people who tithe and can still afford their luxury homes and cars and vacations and retirement. No matter the semantics that preachers will employ in an effort to portray tithing as being fair and equal across the congregation, these are not the same.

The following are the most common arguments that have been preached from the pulpit in order to bind people to a form of compulsory giving.

Argument #1—“But tithing is in the New Testament.”

Those who employ this argument often point to Matthew 23:23. Jesus declared, “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.” The self-righteous Pharisees were meticulous about minor details while they were negligent in the major issues concerning their devotion to God and their dealings with man. While Jesus commended them for their scrupulous way of tithing—all the way down to their herbs—he denounced them for their hypocrisy. In commenting on this passage, many have depicted Jesus as essentially saying, “While you need to ditch your gross hypocrisy, make sure you keep on tithing.” There it is; the New Testament teaches us to keep tithing.

Except for one small problem: While this verse is found in the section of our Bibles that we call “the New Testament,” the scenario took place during the Old Testament. Christ had not been crucified yet; thus the New Covenant hadn’t commenced. Naturally, Jesus was going to tell them to keep tithing. Jesus was the Son of man, an obedient Jewish citizen himself, who came to fulfill the law; and tithing was a part of the law. The same applies to anyone who would try to extract compulsory tithing from Hebrews 7:5-9—the only place tithing is mentioned in all the epistles. The writer of the book of Hebrews is merely relating details that took place in the Old Testament. Besides Luke 18:12, where we find a Pharisee who is proud of his tithing, there are no other verses in the New Testament on tithing. Even 1 Corinthians 16:2, the text printed on many tithing envelopes in churches, argues against compulsory tithing.

Argument #2—“Tithing is not just Law; it is also a pre-Law practice.”

Those who teach this argument point to Genesis 14:20 where we find Abraham giving tithes to a king and priest named Melchizedek. But using this as a foundational text for compulsory tithing is to overlook the fact that we are dealing with a one-time scenario here. What’s more, Abraham only tithed off the spoils he obtained from battle—not from his wealth and assets. And there is also no evidence that Abraham ever tithed again. The same is true with Genesis 28:21-22 which involves a vow that Jacob made to God. “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.” Once more, the passage is recounting a one-time experience—hardly a lifelong practice. What’s more, the vow Jacob made to God was contingent upon his being blessed by God. Clearly, Jacob was the one arranging the terms here—a detail so inconvenient that preachers have had to remold the underlying Hebrew text to try to make the verse say otherwise.

Argument #3—“God never told us to stop tithing.”

Those who teach this argument do so to cope with the remarkable absence of tithing in every relevant passage in the New Testament. This argument collapses for the simple reason that there are a number of things that God never expressly told us to stop doing. But by rightly dividing the word of truth, it is understood that such things are no longer to be enforced in a legalistic manner. To begin with, there were THREE different tithes under the Law.

A. The first tithe was a specific tax to help support the Levites throughout the land of Israel since they did not have any inheritance amongst God’s people (Numbers 18:20-24 cf. Leviticus 27:30). This tithe was disbursed among the cities where the Levites resided. Only a small number of Levites assisted with the service of the tabernacle at one time (Numbers 18:31). There was a rotation. After the tithe was disbursed to all the Levites, the Levites would then tithe off this tithe. This was the portion that was brought to the storehouse within the tabernacle in order to help support the officiating priests and the Levites on call (Numbers 18:25-27).

B. The second tithe was a tax to help support yearly festivals and worship meetings wherever the tabernacle was located (Deuteronomy 14:22-27). This was something the entire family participated in, as well as any Levites who joined in. It was brought directly to the house of God. If the location of the tabernacle at the time was too far away to be transporting produce, then the produce could be converted into money, and the money could then be exchanged upon arrival for food and drink at the festival.

C. The third tithe was another form of taxation under the theocratic government and was to be disbursed every three years. This tithe was designated for anyone in need—not just the Levites (Deuteronomy 14:28; 26:12). It was not sent to the house of God but was rather kept within the community. Interestingly, Amos 4:4 contains what looks like a typographical error, but it correctly alludes to this tithe—though the people were hypocritical in their religious routines.

For those who argue that God never said to stop tithing, the question remains: Are you giving a total of 20% of your income each year, as well as 30% every three years? If not, then you are evidently still “robbing God of tithes and offerings,” thereby placing yourself under the threat of divine judgment. Interestingly enough, preachers will often argue that while the tithe belongs to the Lord, anything above and beyond the tithe is a voluntary offering. But the Law mandated that a person bring the stipulated offerings as well. While there were freewill offerings under the Law, there were plenty of offerings that were not an option.

Tithing Was Never the Basis of Giving

Under the Law, tithing was just one link in a chain of giving. For instance, the giving of firstfruits was another link. Some preachers have argued that offering to God the firstfruits means tithing off of one’s gross income, before it is taxed by the government. But firstfruits and tithing were separate matters. Apart from tithing, farmers had to bring to the officiating priest a basketful of that which was first ripe (Deut. 26:1-4; Lev. 23:17; Num. 18:13). In addition, farmers could not reap the corners of their fields but had to leave a portion for the poor and needy (Lev. 19:9). And then there was a regulation against retrieving a bundle of produce that had been forgotten in the field, or that had fallen on the ground during the harvesting process. There was also a regulation against excessive picking so that there would be leftovers for the poor (Deut. 24:19-21).

No, God never expressly stated, “You don’t need to give firstfruits anymore.” Or, “You can stop rounding the corners of your farm fields.” Or, “You can stop leaving unpicked apples in the trees for the poor.” Or, “You can stop tithing.” But he didn’t need to. These were abolished under the New Covenant (Eph. 2:15, Col. 2:14-17). Every one of the aforesaid items was stipulated under a theocratic government in order to finance the national budget, maintain God’s house, and take care of the poor. The tithing policy under the law corresponds to the tax policies that we are instructed to abide by in our country today (Romans 13:6-7). The truth is freewill contributions and alms have always been God’s plan throughout the ages (Genesis 8:20; Exodus 25:1-2; 35:21-22; Leviticus 1:3; 2:1; 3:1; 5:7, 11; 12:8; Deuteronomy 16:10, 17; 1 Chronicles 29:9 cf. 2 Corinthians 9:7).

“Will a Man Rob God?”

I wholeheartedly believe there are Christians who are stealing from God financially. That being said, Malachi 3 cannot be misapplied today as if people are robbing God just because they did not pay a specific percentage. What’s more, it cannot be interpreted as a guarantee to God’s people that they will receive a downpour of material blessings if they tithe. This applied to the nation of Israel, not to the Church. The passage we are referring to is as follows:

“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” (Malachi 3:8-10).

Considering that such tithes and offerings were mandatory under the law, it is no wonder the disobedient Israelites were under a divine curse. A famine is inferred in the above passage. God had warned them of such curses in Leviticus 26 and Deuteronomy 28. The nation of Israel had made an oath with God concerning the Law, ratified through the blood of animals. This meant they would be blessed for their obedience or cursed for their disobedience in such a way that cannot be applied to the Church. As a result of their obedience there would be no disease, no famine, and no calamities. Just because a child of God tithes today does not mean that God is going to shield him or her from these things. Neither does it mean that God is going to pour down material blessings upon his people. He might if he so chooses. But he might not if he so chooses. This is why it’s important that preachers not use anecdotal evidence as proof that God blesses tithing. For all the stories of people being blessed for tithing, there are as many instances of people losing their jobs, losing their loved ones, foreclosing on their homes, and getting deathly ill—notwithstanding their tithing. This is not to suggest that God will not bless our giving in this life. This is only to clarify that riches and overall blessings are ultimately promised to us in heaven. There will be a conclusive dealing of matters at the judgment seat of Christ (1 Tim. 5:24-25; Rom. 14:10-12).

New Testament Principles of Giving

Regardless of the social reinforcement within a Christian circle, we do not have the authority to override apostolic teaching. The following points present a very practical rundown of New Testament giving. Many refer to this type of giving as grace-giving. I personally endorse this concept, whereas 2 Corinthians 8-9—the most definitive section on giving in the entire New Testament—uses the word grace seven different times. Simply put, grace giving is a voluntary, joyful, and sacrificial response to God’s grace, rather than a legalistic obligation.

1. We must first be willing to give of ourselves to God. If God has all of us, then he has our money (Romans 12:1, 2 Corinthians 8:3, 5, 12).

2. God uses our money to prove the genuineness of our love (2 Corinthians 8:8, 24).

3. God uses the sacrifice and commitment of others to motivate us to give (2 Corinthians 8:2, 8).

4. God uses the example of the Lord Jesus to give sacrificially (2 Corinthians 8:9).

5. The practice of generous giving is through scriptural incentive, not by any directive. In other words, while such giving is supported by scripture, it is not a commandment. (2 Corinthians 8:8, 9:7)

6. We should follow through on what we had determined to give (2 Corinthians 8:11).

7. God is not expecting us to give what we do not have to give (2 Corinthians 8:12).

8. We are to bear in mind the spiritual law of sowing and reaping, knowing that the more we invest in the kingdom of God, the greater our return will be in heaven (2 Corinthians 9:6).

9. We are to give cheerfully; not because we are being pressured to give (2 Corinthians 9:7).

10. We are to give to our local church for the support of its leaders, the support of its destitute members, and the furtherance of the gospel (1 Corinthians 9:13-14, Galatians 6:6, 1 Timothy 5:17-18, Philippians 4:15-16, Acts 6:1, 1 Timothy 5:16).

11. There is a systematic form of giving conveyed in 1 Corinthians 16:1-2. This passage tells us when to give—“upon the first day of the week.” It tells us how many should give—“every one of you.” And it tells us how much to give—“as God hath prospered him.”