Tithing

Introduction

The issue of tithing on one's income is a very important one, and I think that it has a rather simple answer based on the fact that the Old Testament Law is not, and never was, for Christians. Simply put, if the Old Covenant has been done away with (and it has), and tithing is tied to that covenant (and it is), then tithing is not commanded for believers today. The popular teaching on tithing is, however, so rampant that it deserves special attention.

Here I will try to deal with it briefly but (hopefully) thoroughly by focusing on several issues culled from the primary passages that refer to tithing: Abraham's and Jacob's gifts of 10%; Mosaic law concerning the type, source, reception, and use of tithes; the Malachi promises; the teachings and practices of Jesus, His disciples, and Paul; as well as the first church, and the early church regarding tithing. Note that although each verse will only be quoted in its primary section, many of them contain information related to several of these topics.

The Old Testament on Tithing

1. Melchizedek and Abraham

And blessed be God Most High, Who has delivered your enemies into your hand.” And he gave him a tenth of all."
(Genesis 14:20)

For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham as he was returning from the slaughter of the kings and blessed him, to whom also Abraham apportioned a tenth part of all the spoils, was first of all, by the translation of his name, king of righteousness, and then also king of Salem, which is king of peace. Without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, he abides a priest perpetually. Now observe how great this man was to whom Abraham, the patriarch, gave a tenth of the choicest spoils. And those indeed of the sons of Levi who receive the priest’s office have commandment in the Law to collect a tenth from the people, that is, from their brethren, although these are descended from Abraham. But the one whose genealogy is not traced from them collected a tenth from Abraham, and blessed the one who had the promises. But without any dispute the lesser is blessed by the greater. And in this case mortal men receive tithes, but in that case one receives them, of whom it is witnessed that he lives on. And, so to speak, through Abraham even Levi, who received tithes, paid tithes, for he was still in the loins of his father when Melchizedek met him."
(Hebrews 7:1-10)

This is often the first proof text for "tithing" in the Bible, favored because it pre-dates the law of Moses. In it we learn that Abraham gave to Melchizedek, the priest-king of Salem, a tenth of the spoils he took in war (he gave the rest to Sodom). Why Abraham paid this to Melchizedek is not explained in Genesis, but his receiving the blessing of this priest-king are said in Hebrews to signify that Melchizedek’s priesthood was superior to the Aaronic or Levitical priesthood. This one time event does not match any of the tithing regulations or practices commanded in Scripture.

2. Jacob and God

Then Jacob made a vow, saying, “If God will be with me and will keep me on this journey that I take, and will give me food to eat and garments to wear, and I return to my father’s house in safety, then the Lord will be my God. “And this stone, which I have set up as a pillar, will be God’s house; and of all that Thou dost give me I will surely give a tenth to Thee.”"
(Genesis 28:20-22)

This is actually the first instance of someone promising a tenth ("tithe") of his personal possessions directly to God. It is a conditional promise, however: if God agreed to Jacob's requests then he would give God back a tenth. God honored this proposition. Jacob's tenth was to be on all God gave him, this is also does not match any of the tithing regulations or practices commanded in Scripture.

3. OT Source for Tithes

"‘Thus all the tithe of the land, of the seed of the land or of the fruit of the tree, is the Lord’s; it is holy to the Lord. ‘If, therefore, a man wishes to redeem part of his tithe, he shall add to it one-fifth of it. ‘And for every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the Lord. ‘He is not to be concerned whether it is good or bad, nor shall he exchange it; or if he does exchange it, then both it and its substitute shall become holy. It shall not be redeemed.’”"
(Leviticus 27:30-33)

Also he commanded the people who lived in Jerusalem to give the portion due to the priests and the Levites, that they might devote themselves to the law of the Lord. And as soon as the order spread, the sons of Israel provided in abundance the first fruits of grain, new wine, oil, honey, and of all the produce of the field; and they brought in abundantly the tithe of all. And the sons of Israel and Judah who lived in the cities of Judah, also brought in the tithe of oxen and sheep, and the tithe of sacred gifts which were consecrated to the Lord their God, and placed them in heaps. . . . And they faithfully brought in the contributions and the tithes and the consecrated things; and Conaniah the Levite was the officer in charge of them and his brother Shimei was second."
(2 Chronicles 31:4-6, 12)

Leviticus is where the actual biblical commands regarding tithing begin. The Torah said that the land, the fruit of the trees and herds and flocks were to be tithed. The owner counted animals as they passed out to pasture, and every tenth one was given to God. If one preferred to dedicate the tenth of his land or its fruit in the form of money he was to add a fifth of its value to it. It was all the products from the land that were to be tithed on. If this is allegorized to mean something other than what it says, it should not be limited to one's income. In other words, if it means "all we have" then it should include all our belongings as well). Of "herds or flocks" it was not the first tenth, but rather the tenth tenth that belonged to God (this is made even more evident by the fact that if a herdsman had only nine cattle, he didn’t tithe at all). Also notice that God did not even require the best of the cattle - this is tithing, not sacrificing (e.g. Numbers 28).

“You shall surely tithe all the produce from what you sow, which comes out of the field every year. “And you shall eat in the presence of the Lord your God, at the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the first-born of your herd and your flock, in order that you may learn to fear the Lord your God always. “And if the distance is so great for you that you are not able to bring the tithe, since the place where the Lord your God chooses to set His name is too far away from you when the Lord your God blesses you, then you shall exchange it for money, and bind the money in your hand and go to the place which the Lord your God chooses. “And you may spend the money for whatever your heart desires, for oxen, or sheep, or wine, or strong drink, or whatever your heart desires; and there you shall eat in the presence of the Lord your God and rejoice, you and your household. “Also you shall not neglect the Levite who is in your town, for he has no portion or inheritance among you. “At the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in your town. “And the Levite, because he has no portion or inheritance among you, and the alien, the orphan and the widow who are in your town, shall come and eat and be satisfied, in order that the Lord your God may bless you in all the work of your hand which you do."
(Deuteronomy 14:22-29)

Farm products could be exchanged for money when long travel was necessary. The money was for ease of carry and exchange, however - it was not given as a tithe. Rather it was to be spent on enjoyable goods for oneself, the Levites, the strangers, the fatherless, the poor, etc. This is the only reference to money with regards to tithing and it has nothing to do with one's income. Nor was it presented to the Levites as a monetary offering.

4. OT Reception of Tithes

“And to the sons of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they perform, the service of the tent of meeting. “And the sons of Israel shall not come near the tent of meeting again, lest they bear sin and die. “Only the Levites shall perform the service of the tent of meeting, and they shall bear their iniquity; it shall be a perpetual statute throughout your generations, and among the sons of Israel they shall have no inheritance. “For the tithe of the sons of Israel, which they offer as an offering to the Lord, I have given to the Levites for an inheritance; therefore I have said concerning them, ‘They shall have no inheritance among the sons of Israel.’” Then the Lord spoke to Moses, saying, “Moreover, you shall speak to the Levites and say to them, ‘When you take from the sons of Israel the tithe which I have given you from them for your inheritance, then you shall present an offering from it to the Lord, a tithe of the tithe. ‘And your offering shall be reckoned to you as the grain from the threshing floor or the full produce from the wine vat. ‘So you shall also present an offering to the Lord from your tithes, which you receive from the sons of Israel; and from it you shall give the Lord’s offering to Aaron the priest. ‘Out of all your gifts you shall present every offering due to the Lord, from all the best of them, the sacred part from them.’"
(Numbers 18:21-29)

We will also bring the first of our dough, our contributions, the fruit of every tree, the new wine and the oil to the priests at the chambers of the house of our God, and the tithe of our ground to the Levites, for the Levites are they who receive the tithes in all the rural towns. And the priest, the son of Aaron, shall be with the Levites when the Levites receive tithes, and the Levites shall bring up the tenth of the tithes to the house of our God, to the chambers of the storehouse."
(Nehemiah 10:37-38)

Now prior to this, Eliashib the priest, who was appointed over the chambers of the house of our God, being related to Tobiah, had prepared a large room for him, where formerly they put the grain offerings, the frankincense, the utensils, and the tithes of grain, wine and oil prescribed for the Levites, the singers and the gatekeepers, and the contributions for the priests. But during all this time I was not in Jerusalem, for in the thirty-second year of Artaxerxes king of Babylon I had gone to the king. After some time, however, I asked leave from the king, and I came to Jerusalem and learned about the evil that Eliashib had done for Tobiah, by preparing a room for him in the courts of the house of God. And it was very displeasing to me, so I threw all of Tobiah’s household goods out of the room. Then I gave an order and they cleansed the rooms; and I returned there the utensils of the house of God with the grain offerings and the frankincense. I also discovered that the portions of the Levites had not been given them, so that the Levites and the singers who performed the service had gone away, each to his own field. So I reprimanded the officials and said, “Why is the house of God forsaken?” Then I gathered them together and restored them to their posts. All Judah then brought the tithe of the grain, wine, and oil into the storehouses."
(Nehemiah 13:4-12)

Tithes were to be given to the Levites who, because of their priestly functions, had no means of income. The Levites were not allowed to keep the whole of the tithe, they were to present an offering which was to be taken out of the gift. Only Levites could collect tithes at the temple, yet there is no temple of God being officiated in Jerusalem today and there is no Levitical priesthood to receive them. In fact, believers under the New Covenant are now God’s priests and temple! (2 Cor. 6:16; 1 Peter 2:9).

5. OT Use of Tithes

“And there you shall bring your burnt offerings, your sacrifices, your tithes, the contribution of your hand, your votive offerings, your freewill offerings, and the first-born of your herd and of your flock. “There also you and your households shall eat before the Lord your God, and rejoice in all your undertakings in which the Lord your God has blessed you. “You shall not do at all what we are doing here today, every man doing whatever is right in his own eyes; for you have not as yet come to the resting place and the inheritance which the Lord your God is giving you. “When you cross the Jordan and live in the land which the Lord your God is giving you to inherit, and He gives you rest from all your enemies around you so that you live in security, then it shall come about that the place in which the Lord your God shall choose for His name to dwell, there you shall bring all that I command you: your burnt offerings and your sacrifices, your tithes and the contribution of your hand, and all your choice votive offerings which you will vow to the Lord. “And you shall rejoice before the Lord your God, you and your sons and daughters, your male and female servants, and the Levite who is within your gates, since he has no portion or inheritance with you. “Be careful that you do not offer your burnt offerings in every cultic place you see, but in the place which the Lord chooses in one of your tribes, there you shall offer your burnt offerings, and there you shall do all that I command you. “However, you may slaughter and eat meat within any of your gates, whatever you desire, according to the blessing of the Lord your God which He has given you; the unclean and the clean may eat of it, as of the gazelle and the deer. “Only you shall not eat the blood; you are to pour it out on the ground like water. “You are not allowed to eat within your gates the tithe of your grain, or new wine, or oil, or the first-born of your herd or flock, or any of your votive offerings which you vow, or your freewill offerings, or the contribution of your hand. “But you shall eat them before the Lord your God in the place which the Lord your God will choose, you and your son and daughter, and your male and female servants, and the Levite who is within your gates; and you shall rejoice before the Lord your God in all your undertakings." (Deuteronomy 12:6-18)

The tithes were to take the form of a ritual meal, in which the Levite was to share. If Jerusalem was a long way off and the transporting of crops might create a problem one could always take the tithe in the form of money to purchase the appropriate tithe (see below).

“When you have finished paying all the tithe of your increase in the third year, the year of tithing, then you shall give it to the Levite, to the stranger, to the orphan and to the widow, that they may eat in your towns, and be satisfied."
(Deuteronomy 26:12)

“Enter Bethel and transgress; In Gilgal multiply transgression! Bring your sacrifices every morning, Your tithes every three days. “Offer a thank offering also from that which is leavened, And proclaim freewill offerings, make them known. For so you love to do, you sons of Israel,” Declares the Lord God."
(Amos 4:4-5)

The tithes of years three and six of the seven-year cycle were to be used for social welfare and distributed to society’s marginal members as well as the Levites. This tithe was to be offered in each man’s own locality (see below). Tithing here consisted of sharing in the tenth, not simply handing it over to others.

6. Promises and Tithing

“Will a man rob God? Yet you are robbing Me! But you say, ‘How have we robbed Thee?’ In tithes and offerings. “You are cursed with a curse, for you are robbing Me, the whole nation of you! “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. “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. “And all the nations will call you blessed, for you shall be a delightful land,” says the Lord of hosts."
(Malachi 3:8-12)

As stated above, the temple was the means through which the fruit of the land was distributed both to Levites and to other groups in the land. They were to bring the tithes to "the storehouse" (i.e. not the temple). Remember that the Levites were to tithe on part of the goods that they received - it was they who were to “bring up the tenth of the tithes to the house of our God, to the chambers of the storehouse” (Neh. 10:38). God is rebuking the Levites for keeping the tithe that went to them. The "windows of heaven" phrase is consistently used for water in Scripture (Gen.7:11; 8:2; Isa.24:18). God's blessing had to do with his provision of water. If they did not give God their tithes the ground would not yield food because He would not allow it to rain. Even without God's specific curse, this issue reflects simple economics - not a prosperity promise to the Church. Further, tithes were given in addition to other offerings which ended up being over 20% of one's possessions. Therefore, even if God was accusing all Israel (not just the priests) of robbing Him of "tithes and offerings" they would still be robbing God even if they gave 10%.

The New Testament on Tithing

1. Jesus Christ

“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." (Matthew 23:23)

“But woe to you Pharisees! For you pay tithe of mint and rue and every kind of garden herb, and yet disregard justice and the love of God; but these are the things you should have done without neglecting the others." (Luke 11:42)

“Two men went up into the temple to pray, one a Pharisee, and the other a tax-gatherer. “The Pharisee stood and was praying thus to himself, ‘God, I thank Thee that I am not like other people: swindlers, unjust, adulterers, or even like this tax-gatherer. ‘I fast twice a week; I pay tithes of all that I get.’ “But the tax-gatherer, standing some distance away, was even unwilling to lift up his eyes to heaven, but was beating his breast, saying, ‘God, be merciful to me, the sinner!’ “I tell you, this man went down to his house justified rather than the other; for everyone who exalts himself shall be humbled, but he who humbles himself shall be exalted.”" (Luke 18:10-14)

The only times that Jesus mentioned tithing was in condemnation of the Pharisees' hypocrisy. Jesus Christ’s followers did not pay tithes to Him. Jesus was not said to "tithe" (although He accepted gifts - Lk. 8:3, 9:1-6 10:3-16, Matt 10:1-10; Mk 6:7-11). Although Jesus had more to say about money than Heaven or Hell He did not teach tithing to others (because Jesus kept the law before He was crucified, He did have Peter pay the temple tax (Matthew 17:24). In fact, Jesus did not teach to give to his ministry but to help the less fortunate (Luke 12:33-34).

2. Jesus' Disciples

Neither Peter, James, John, nor Jude mention tithing in any of their epistles. None of Jesus' disciples were said to practice tithing or taught tithing to others.

3. The Apostle Paul

The Apostle Paul did not say that he tithed as a Christian, never taught Gentiles to tithe, never collected tithes, and never accepted tithes. Paul does not mention tithing in any of His epistles (the book of Hebrews, even if written by Paul, only mentions tithing when commenting on Abraham's giving of a tenth of his war spoils in chapter 7 - there is no implication that this is a renewed command or practice for the Church).

4. The First Generation Church

As stated above, the early church epistles do not mention tithing customs or laws. Jewish converts were not taught to give tithes to the apostles rather than to the Levitical priests, and Gentile converts were never taught to tithe to anyone. In Acts 15 the apostles agreed on all that was necessary for the Gentile Christians to practice. Tithing is not mentioned. The Pharisees wanted the apostles to teach the Gentiles to keep the Law of Moses (which contained the laws regarding tithing), but the apostles would not do so (Acts 15:28-29). In Acts 4:32-37, there were Christians who sold portions (or all) of their assets and put the money at the Apostles' feet to distribute to the whole Christian community. This is nothing like tithing, nor was it commanded. The only time we find a judgment having anything to do with money is in Acts 5:1-11 where Ananias and Sapphira were condemned for lying - not failure to tithe.

5. Second Generation Churches

Within one generation God made tithing impossible by allowing the destruction of the city of Jerusalem and the temple, abolishing the Old Covenant with Israel and establishing the New Covenant with the Church (Heb. 8:13). Although some believe the relationship between the people of Israel and that of the Levitical priesthood to parallel that of Christians to their ministers, this view only gained prominence in the church around the sixth century.

"They who are well to do, and willing, give what each thinks fit."
(Justin Martyr, The First Apology)

"Though we have our treasure-chest, it is not made up of purchase-money, as of a religion that has its price. On the monthly day, if he likes, each puts in a small donation; but only if it be his pleasure, and only if he be able: for there is no compulsion; all is voluntary."
(Tertullian, Apology)

"Offerings are no longer offered by bondsmen, but by free men…. They offered their tithes; but those who have received liberty set apart everything they have for the Lord’s use, cheerfully and freely giving them (2 Cor. 9:7), not as small things in the hope of greater, but like that poor widow, who put her whole livelihood into the treasury of God (Luke 21:4)."
(Irenaeus, Against Heresies)

Tithing vs. Giving

What can be concluded from this study? Several things that seem to fly in the face of popular teachings on tithing come to mind:

• Tithing was only a requirement for Israel.
• Tithes were not monetary gifts.
• Tithes were not based on one's total income or possessions.
• Tithes were not the necessarily first nor the best of one's possessions.
• Tithes were for different purposes at different times (including one's own benefit).
• Tithing in the Old Testament sense is no longer possible.

Tithing is not included in any New Testament teaching on giving, yet of the over 600 laws contained in the Pentateuch, it is one of the few that most churches attempt to enforce. The fact is that the New Testament instructions to the Church regarding giving do not rely on any law other than that of love (charity):

• “Give to him who asks of you, and do not turn away from him who wants to borrow from you." (Matthew 5:42)
  
• “Give, and it will be given to you; good measure, pressed down, shaken together, running over, they will pour into your lap. For by your standard of measure it will be measured to you in return.”" (Luke 6:38)
  
• “In everything I showed you that by working hard in this manner you must help the weak and remember the words of the Lord Jesus, that He Himself said, ‘It is more blessed to give than to receive.’”" (Acts 20:35)
  
• Now this I say, he who sows sparingly shall also reap sparingly; and he who sows bountifully shall also reap bountifully. Let each one do just as he has purposed in his heart; not grudgingly or under compulsion; for God loves a cheerful giver." (2 Corinthians 9:6-7)

Conclusion

Make no mistake - Christians are commanded to support their church and other ministries. Christian ministers are to be supported by the people they minister to or, in cases of mission work perhaps, by other believers who have the means to do so (1 Cor. 9:7-14; 1 Tim. 5:17-18). Christians should also help meet the needs of fellow Christians (Acts 2:44-45; 4:32-37; 6:1-4; 1 Cor. 16:1-3; 2 Cor. 8:1-13; 1 Tim. 5:1-16; 6:17-19). Making this support equal to 10% of one's income is fine. It mirros how God's servants were paid in the OT, 's a nice round number, and easy to calculate.

The problem comes when we Christians try to equate our "giving a gift of 10%" with fulfilling the tithing laws in the Old Testament. Not only is this often legalistic, it confuses the covenants when we try to base our principles of giving on instructions, promises, and curses that were never given to us in the first place. According to the New Covenant, God wants all we have to be given to His glory - either by relinquishing it, using it, or sharing it. And whatever we give, we are to give with gladness - not from fear of punishment nor of expectations of material blessing.