Is Tithing a Christian Concept?

Or is it something best left to the old covenant?

Tithing is an interesting, and often contentious, subject. While tithing is certainly a biblical concept, some churches teach that it is commanded of Christians, and some teach that it isn't. What does the Bible teach regarding tithing under the New Covenant?

In order to understand how tithing fits (or doesn't fit) into the life of a Christian, we must first examine tithing as it was originally commanded: its purpose and its meaning. For this we go to the Old Testament.

The word "tithe" simply means "tenth," and as it is used in the Bible, it refers to giving a "tenth" to God. "A tenth of what?," you might ask. This is revealed through further study of Scripture.

Abraham and Jacob Tithe Before the Law

The first time a tithe is referred to in Scripture is in Genesis 14:18-20, where we read:

And Melchizedek king of Salem brought out bread and wine; now he was a priest of God Most High. He blessed him and said, “Blessed be Abram of God Most High, possessor of heaven and earth; and blessed be God Most High, who has delivered your enemies into your hand.” He gave him a tenth of all.

Abram had just returned from battling (and defeating) several kings in order to rescue his nephew Lot who had been taken captive, as well as goods that were taken. When Melchizidek blessed Abram, Abram gave Melchizidek a tenth "of all." This "tithe" was not of Abraham’s income, but of the spoils garnered in triumphing over the rogue kings. Regardless, this was a pre-Mosaic law tithe paid to a pre-Mosaic law priest. A similar pre-law tithe is seen with Jacob, in Genesis 28:10-22, where Jacob pledges that if God blesses him, he would give back to God a tenth (presumably of that with which he would be blessed). In both of these instances, the tithe was made before any law to tithe had been given, and the offering is made in response to receiving, out of thanksgiving.

Institution of the tithe under the Mosaic law

The tithe is first given as law in Leviticus 27:30-33. This consisted of "all the tithe of the land, whether of the seed of the land, or of the fruit of the tree" (v. 30). Israel was primarily an agrarian culture, and in this respect, the tithe specifically consisted of livestock, grain, fruit, and the like. If desired, a man could "redeem" part or all of his tithe with money, but if he did so, he was required to add 20 percent ("a fifth" - v. 31) of the value to it (in other words, a man wishing to "redeem" his tithe [keep it for himself] was required to pay 120 percent of the value of the tithe). This apparently only applied to the tithe from the land; animals could not be redeemed. Animals were to be chosen by counting every tenth (literally every tenth animal that “passed under the rod” - v. 32), and not deciding between "good" or "bad" animals - a random picking of every tenth animal passing before the shepherd. If a man wanted to substitute an animal for one of the animals to be set aside for the Lord, both animals were then considered holy, and neither could be redeemed. (The entire 27th chapter of Leviticus focuses on dedicating things to the Lord, and concludes with the tithe).

Purpose of the first tithe, and addition of the second and third tithes

In Numbers 18:20-32, God gives the reason for the tithe seen in Leviticus 27 - to support the Levitical priesthood (cf. Nehemiah 10:37-39). Since the Lord specified that the Levites would "have no inheritance" among the Israelites, the tithe was given to them "for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation." (Numbers 18:21,31). Aaron himself was told that he would have no inheritance among the Israelites as well, but that God was his share and inheritance (Numbers 18:20). God then specifies that the Levites were to give a tenth (tithe) of all the tithes they received to Aaron (Numbers 18:25-29) - this was "the Lord's portion".

Deuteronomy 12:5-6,11 tells us that the tithe was to be brought to "the place the Lord your God will choose from among all your tribes to put His Name there for His dwelling" (Deuteronomy 12:5). Deuteronomy 12:17-28 continues along this line of thought, then speaking of the tithe being eaten. Specifically, verses 17 and 18 say:

You are not allowed to eat within your gates the tithe of your grain or new wine or oil, or the firstborn 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.

Seeing as this is addressing the entire nation of Israel (vs. 12 makes that clear - note that the list includes the Levites, hence it is not directed toward the Levites alone), it is apparently a second tithe, since the first tithe was to be given entirely to the Levites. Deuteronomy 14:22-27 expands upon this concept by commanding the people to "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 firstborn of your herd and your flock" (Deuteronomy 14:23). The purpose of doing this? "...so that you may learn to fear the LORD your God always." (Deuteronomy 14:23)

Continuing in this context, if the person could not get to the place "where the LORD your God chooses to set His name" (Deuteronomy 14:24), then the person was to convert the tithe to money and take the money "to the place which the LORD your God chooses." (Deuteronomy 14:25). Once there, the person is commanded to “spend the money for whatever your heart desires: for oxen, or sheep, or wine, or strong drink, or whatever your heart desires" (Deuteronomy 14:26), and again, to eat it there before the Lord. This is evidence against it being the first tithe, as it is not given explicitly and completely to the Levites.

In addition, every third year, the tithe of all produce was to be kept in the local towns (wherever the person tithing lived) for "The Levite, because he has no portion or inheritance among you, and the alien, the orphan and the widow who are in your town" (Deuteronomy 14:28-29). This is restated in Deuteronomy 26:12-13. This appears to be a third tithe, or a periodic modification of the second, based on the context. This clearly is not the first tithe, as it is not given strictly to the Levites.

Other Old Testament tithing

In 1 Samuel 8, when the Israelites desired a king, the Lord told Samuel to inform the Israelites that when a king was set in place over them, this king would take a tenth of their grain, their vintage, and their flocks among other things (1 Samuel 8:10-18). This is not specifically called a tithe, however, since Israel was a theocracy, this shows a sort of 10 percent taxation that would be set in place to support the theocracy, and could therefore be considered a tithe (which would make this potentially a fourth tithe).

2 Chronicles 31:4-6,12 illustrates the Israelites tithing to the Levites. In this instance, there was so much to the tithe that it took four months to assemble. However, this was not a new tithe, but the first tithe, since it was given specifically to and for the Levites. This time, we find that the purpose was "that they [the Levites] might devote themselves to the law of the LORD" (2 Chron;31:4).

Finally we come to Malachi 3:8-10, a favorite camping ground for those who wish to impose the tithe on Christians. This seems to refer to the first tithe, since it says "that there may be food in My house" (Malachi 3:10, emphasis mine), and also since it says "you are robbing Me [God]" in verse 9. So again, this is a tithe specifically commanded for the Jews in order to support the Levites.

The tithe in the New Testament

It is interesting to note that the "tithe" is mentioned very few times in the New Testament, and of the times it is mentioned, none is in the context of a command. Instead, the passages wherein tithing is discussed in the New Testament primarily consist of Jesus chastising the Pharisees for not truly following the Law.

In Matthew 23:23-24, Jesus scolds the "scribes and Pharisees" as having tithed but having "neglected the weightier provisions of the law: justice and mercy and faithfulness" (verse 23; cf. Luke 11:42), thus showing that there were other parts of the law considered "more important" than the tithe. He then continues, stating that "these are the things you should have done without neglecting the others." Notice however, that when Christ says this, “you should have” is past tense. This is what they should have done. Also note that Jesus is speaking to Jewish Pharisees and scribes, not Christians, so this cannot be used to support the idea that Christians should tithe.

In Luke 18:9-14, Jesus tells a parable of a Pharisee and a tax collector who go to the temple to pray. The Pharisee boasts of his tithing, among other things, and the tax collector simply asks for mercy (nothing is mentioned of tithing in the case of the tax collector). Yet in this parable, the tax collector, not the Pharisee, goes away justified (of course, the primary focus of this parable, as stated in verse 14, is a lesson in humility - nonetheless, the principle of being justified without tithing, or not being justified despite tithing, is still present).

Hebrews 7:1-10 gives a picture of tithing through the story of Abraham and Melchizidek as seen in Genesis 14. Though it is described here, allusion is made to the first tithe (to the Levites), but it is not commanded of Christians, nor does the writer seem to imply that this is an example to follow. This passage is simply a picture, using Melchizidek, explaining how Melchizidek was greater than Abraham, an analogy to Jesus and the superiority of His priesthood to the Levitical priesthood. The author of Hebrews continues to expound this concept through the end of chapter 7 and beyond.

There is little, if anything, else mentioned in the New Testament regarding tithing.

The analysis

We've seen that the first tithe was instituted to support the Levitical priesthood (Numbers 18, 2 Chronicles 31:4-6,12). However, there is another aspect to the first tithe as well: thanksgiving. You'll note that Abram gave a tithe to Melchizidek because Melchizidek (and God had) blessed Abram (Genesis 14). This passage has been abused by many a false teacher in order to preach an unbiblical give-to-get theology, however, it should be readily apparent that this giving was done as a matter of thanks in response to blessing already received, not in order to receive blessing. Be wary of any teacher who reverses this and claims that Melchizidek blessed Abram because Abram tithed. Jacob’s promise to tithe to the Lord was likewise in response to blessing, not in order to receive blessing. (Genesis 28). Thus, the first tithe was a matter of recognition from where the Israelite’s success came and to be thankful to God.

Next we see that God says we tithe (this was in relation to the second tithe - this also referred to eating it “where He chooses to establish His name") "so that you may learn to fear the LORD your God always." (Deuteronomy 14:23). Therefore, the second tithe was a matter of helping the Israelites to learn reverence for the Lord.

Again, the third year tithe (the third tithe, or second tithe collected every third year as described in Deuteronomy 14:28-29) was in order to feed the Levites, strangers, fatherless, and widows among the Israelites.

The three primary facts to glean from these verses is that 1) Abram and Jacob gave out of thanks for blessings received; 2) the tithe supported the priesthood (and, at times, widows and orphans); and 3) it was done so that the Israelites could learn reverence for the Lord. The other item of note is that the “tithe” was often consumed by the tither, it was not actually given away (Deuteronomy 12,14).

There is a notable lack of New Testament exhortation for Christians to tithe. If anywhere, instructions for Christians to tithe would be expected in advising Gentiles who received Christ. Yet when the apostles saw it necessary to guide Gentiles being added to their number, James spoke up and said:

“…it is my judgment that we do not trouble those who are turning to God from among the Gentiles, but that we write to them that they abstain from things contaminated by idols and from fornication and from what is strangled and from blood. For Moses from ancient generations has in every city those who preach him, since he is read in the synagogues every Sabbath.

Acts 15:19-21

I include verse 21 there because some argue that this implies they would have known to tithe because such was already taught. This may or may not be the case. As if to put a finer point on it, however, the letter that the apostles sent with Paul, Barnabas, Judas, and Silas to the gentiles states the following:

For it seemed good to the Holy Spirit and to us to lay upon you no greater burden than these essentials: that you abstain from things sacrificed to idols and from blood and from things strangled and from fornication; if you keep yourselves free from such things, you will do well. Farewell.

Acts 15:28-29

“No greater burden.” That is a powerful phrase. Avoid these sins and “you will do well.” They did not feel it necessary to “burden” the Gentile believers with a requirement for tithing. Imagine that. But then, why would they? There was no longer an Old Testament priesthood to support - all Christians are part of a new priesthood (1 Peter 2:5,9). Believers were no longer solely ethnic or religious Jews (Gentiles were not encouraged to convert to Judaism), so consuming the second tithe would not be part of their practice. No, there is no compulsion of tithing proffered in any of the New Testament epistles.

From these passages, we can discern that, if a Christian wishes to "tithe" according to the Bible, they should be tithing of all they have, giving two tithes, and making sure that every third year, the second tithe goes to support the strangers, fatherless, and widows in their town, as well as their pastor and ministers. However, tithing is not commanded for Christians in any passage of the Bible.

New Testament giving

In the New Testament, for Christians, giving took on much the same purpose as the tithe for the Israelites; however, it was not according to any laws. An Old Testament passage gives excellent insight into Christian giving. Deuteronomy 8:10-20 is about giving thanks to God for what He has blessed us with, and making sure we do not become proud, but continually and humbly recognize that all that we have is by God's hand and not our own. We must also realize that what He gives us is not because of our righteousness or faithfulness - it is because of His righteousness and faithfulness (Deuteronomy 9:6 and surrounding context).

Most New Testament instruction on giving was penned by Paul, and even much of that is misunderstood or misused. We are to support those who faithfully serve in ministry. Paul writes in 1 Corinthians 9:14 that "...the Lord directed those who proclaim the gospel to get their living from the gospel." In other words, preachers should be paid to preach. Where does this money come from? In Galatians Paul tells us, "The one who is taught the word is to share all good things with the one who teaches him" (Galatians 6:6). We see this same concept again in 1 Timothy 5:17-18 where Paul writes, "The elders who rule well are to be considered worthy of double honor, especially those who work hard at preaching and teaching. For the Scripture says, ‘YOU SHALL NOT MUZZLE THE OX WHILE HE IS THRESHING,’ and ‘The laborer is worthy of his wages.’” Therefore, we have an obligation to financially support those who teach and lead us faithfully. This does not, however, equate to “tithing.”

1 Corinthians 16 is an oft used, and abused, passage Paul wrote regarding giving. People generally use this passage to justify passing a plate on Sunday morning and the money going into the plate being used to support the local ministers. This is an incorrect reading of these verses. in 1 Corinthians 16, Paul is bringing to recollection a promise the Corinthians had previously made to provide support for the poor among the saints in Jerusalem (yes, contrary to the beliefs of some, the Bible tells us there were believers in Jerusalem who were poor, and even that we would always have poor among us). In verses 1-4, Paul instructs the Corinthians that each man should set aside a sum of money on the first day of every week, as God prospers him, for a collection to be taken to help the saints in Jerusalem (this is a collection to support the laity - not the clergy).

Paul follows up on this subject in the eighth and ninth chapters of his next letter to the Corinthians, where in chapters 8 and 9 he explains how the Macedonians gave overwhelmingly, even though they were impoverished; and the Macedonians' giving was marked by their joy, and the feeling that it was a privilege to be able to give. Thus, he encouraged the Corinthians to make good on their promise to give. To reiterate, this giving was due to a promise made of their own volition, not a legalistic compulsion to tithe. This point is again reinforced by Paul's statement in verse 8 of chapter 8 that he was “not speaking this as a command.” Notice also in verse 12 that “if the readiness is present, it is acceptable according to what a person has, not according to what he does not have" (don’t allow yourself to be strong-armed into giving, out of guilt or greed, more than you can afford). Implicit in this verse is that the gift is not acceptable if the willingness is not there. If one gives under coercion or a perceived legalistic obligation, one may as well not give.

Paul further explains that this giving is so that there might be equality among the saints, as many among the saints in Jerusalem were impoverished.

Moving into chapter 9, Paul reveals his reason for writing regarding this topic: that the Corinthians will be ready, when the time comes, for Paul to collect the money to take to Jerusalem (verse 3). He continues by stating that he wants it ready so he could send the brethren on ahead of him to "arrange beforehand your previously promised bountiful gift, so that the same would be ready as a bountiful gift and not affected by covetousness." (verse 5 - that it would be given willfully, not grudgingly). This again enforces the idea that giving should be done from a personal desire, not a legal compulsion. Paul addresses this explicitly in verse 7, saying, “Each one must do just as he has purposed in his heart, not grudgingly or under compulsion, for God loves a cheerful giver.” Paul also states that God gives us what we need to be able to give (verse 10), so we can continue to give generously. *This is another verse abused by false teachers; do not let anyone deceive you into believing 2 Corinthians 9:10 implies that God will bless you in response to your giving - it says He will bless you so that you have what you need to give. Verses 12-15 bring home the point that this giving is: 1) to supply the saints; 2) to prove the Corinthians’ faith; and 3) glorify God.

*I am actually opposed to passing the plate on Sunday, as it can be a coercive device, causing people to give out of guilt (or feel guilty for not giving) or out of pride (Mt. 6:1-4)

Conclusion

In light of all of the evidence presented, tithing is not a principle to which Christians are subject, but was part of the Mosaic law. Christians are not commanded to give “a tenth,” but to give what they have decided in their hearts to give, out of the willingness of their hearts, and out of thanksgiving to, and reverence for, God. We are to recognize that all we have comes from God’s hand, and that, while there is nothing wrong with being rich or enjoying that which God has provided (1 Timothy 6:17), we are to be rich “in good works” and generous toward others (1 Timothy 6:18).

Therefore, we should give as we have been given. Christians should give in response to the good teachings which we receive, that those who teach would have the support they need. Christians should give to support other saints in need. There is no requirement to give to or through a particular charity, ministry, or “church.” Giving can be done directly to those in need, it can be offered on Sunday (or any day) to those who oversee the congregation with whom you regularly gather, or it can be done to or through other organizations. The point is, we give because God first gave us, and there is no specific number or percentage required of us. More important is that we give willingly and joyfully, so that God will be pleased and glorified in all our giving.