The Truth Of The Tithe (Part 1: In The Old Testament)9 min read

The Biblical Model For Giving

• Giving is a form of worship (no aspect of life out of God’s reach)
• Giving should be grace-driven (not rule-driven)
• Giving should be relationship-driven (out of love for God)
• Give out of a cheerful heart (not begrudgingly nor to appease a pastor)
• Give consistently (whether weekly or monthly)
• Give intentionally (to those in need and your church)
• Give out of love (for God and people)
• Give with thanksgiving (for who God is and what He has done for you)
• Give to grow spiritually (doing good works and giving more)
• Give to receive praise from God (to hear the words, “Well done, my good and faithful servant”)
• Give generously (whoever sows sparingly/bountifully reaps sparingly/bountifully)
• Give proportionally (as you has been prospered or according to what you have been given; 1 Corinthians 16:2 and Deuteronomy 16:17)
• Give on the front end (before you cover all other expenses, not after, which usually leaves you with less to give)
• Give sacrificially (or that which costs you something to attain, not out of your excess)

      It is a true statement that those who have been gripped by grace are usually the most generous givers. Also, those who give liberally usually enjoy a closer relationship with God than those who are cheap or stingy with God. Once you realize all that God has done for you through Christ, it becomes easier to give. This generous and cheerful giving is the kind that should characterize every Christian. Christians are expected to give to the Gospel ministry of the local church, especially to those who labor in the preaching and teaching of the Gospel. And let's be clear, this giving is primarily meant in a financial sense, not of your time or other resources. 

But…are tithes off of our incomes, and offerings, required for New Covenant Christians today? Make sure to check out Part 2!

Definitions

     Before continuing to our study, we need to define what we mean by tithes and offerings. Tithing is not synonymous with giving. If we were to conclude that we Christians are not required to tithe, we would not mean that we are not expected to give. A tithe, according to the Bible, is 10% of something (Numbers 18:21; Leviticus 27:30, 32; Deuteronomy 14:22-27, 28-29). But ten percent of what? In the Mosaic Law, a tithe was giving 10% of one’s increase from crops grown in the land of Israel or cattle that feed off the land of Israel—it was always tied to the land of Israel, and not based off of one's income. Tithing was done multiple times a year and actually amounted to at least 20% (more on that later).

     An offering, according to the Bible, was basically synonymous with “sacrifices” (as in animal sacrifices) but also included grains and wine. Strictly speaking, it does not mean "giving above and beyond" your tithe. While it is true that some offerings in the O.T. were voluntary (e.g., the peace offering), some were definitely required (e.g., the burnt offering for the atonement of sins). There were five types of offerings, all found in Leviticus: the burnt offering (Leviticus 1:1-17; 6:8-18), the grain offering (Leviticus 2:1-16; 6:14-23), the peace offering (Leviticus 3:1-17; 7:11-36), the sin offering (Leviticus 4:1-5:13), and the guilt offering (Leviticus 5:14-6:7).

     Some people try to equate tithes with offerings, and in some sense, they are right (as both, for the most part, were required) but it is beneficial to keep them distinct because they each served very different purposes. And, if one had to choose which one of the two was more important, offerings would outweigh tithes because offerings involved the atoning of sins, thanksgiving, and a closer relationship with God in the Old Testament; but both were important to God, and beneficial for His people. 

In The Old Testament

     Now, we will move to build the foundation upon which we will later deconstruct the various arguments made for tithing using the Old and New Testaments. As noted earlier, the actual amount of the tithe for Israelites equaled close to 20% of the increase of their crops or the cattle that fed off the land of Israel. The reason this percentage was so high was because there were three types of tithes required of them each year: the Levitical Tithe (Numbers 18:21; Leviticus 27:30-32), the Festival Tithe (Deuteronomy 14:22-27), and the Charity Tithe, which was required once every three years (Deuteronomy 14:28-29).

     Therefore, right off the bat, it is hypocritical to know (as teaching pastors should) that Israelites gave about 20% of their increase and then turn around and say to unsuspecting members that giving 9% is a sin—by the Israelite's standards, we would all be sinning in this area (if it were the case that tithing is required from us and based off of our income, which we’ll cover below). In other words, if 10% is the minimum amount we are told is required of us, but the fact is that the Israelites gave about 20%, then even our tithes miss the mark! And did you know...

     Sometimes the Israelites' tithes would equal more than 10%, but oftentimes less. In the selection of cattle, Leviticus 27:32 says that every tenth animal was to be set apart for the Lord. This means that if an Israelite had exactly ten animals, he set one apart, or 10%. But if he had twenty-two animals, he set two apart, or 9%. And if he had nineteen animals, he would only have to set one apart, or 5%! It wasn’t such an exact system. And the kicker: every seven years, no tithes were required, called the Sabbatical Year—why is that never mentioned in tithing sermons?

The Levitical Tithe

     The Levitical Tithe was a tithe commanded by God to the people of Israel in order to support the Levites (Numbers 18:21; Leviticus 27:30-32). The Levites did not get an inheritance of the land of Israel (God was their inheritance) and so God provided for them by requiring the rest of the Israelite people to give their tithes to sustain them— and the priests actually only received a tenth of the people’s tithe (or 1%). That would mean that pastors who mistakenly believe they are a continuation of the Levitical priestly line are only due 1% of our tithes! How do you think that idea would fare in your church's next business meeting?

     The tithe referenced in the famous Malachi 3:6-12 passage is most likely the Levitical Tithe. This is the passage where the withholding of tithes is equated with robbing God! No one wants to be accused of robbing God–and pastors know this–and so “encourage” Christians to tithe with it. The problem is that these verses were written for a specific time and people, not for Christians in the New Covenant. The “storehouses” were actual rooms where the fruit of the land was stored for later use—so, it is incorrect and downright disingenuous to say that the local churches are the new storehouses. There is no temple nor Levitical priests (we are the temple of the Holy Spirit; we are priests).

     Also, the phrase “test God in this” is not a call for us today to actually test God. The phrase could mean to test God in the issue of tithing, but can also be interpreted as meaning to test God in the current situation and not necessarily in all periods at all times. We are not the Israelites, there is no temple to “store” the fruit of the land in, we don’t give grains and livestock (we give money), and we are not under the Old Covenant that requires us to give 10% of the above (because, as we’ve already learned, a tithe doesn’t mean 10% of all income).

     Also, be wary of teachers that preach that if you give to the Lord you will receive back two-fold your gift. They declare this from the verse that says, “test Me and see if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need.” They exhort their congregations to give, with the promises of multiplying their blessings. But those blessings were specific for Israel at a specific point in time; and—spoiler alert—the blessings were not money.

The Festival Tithe

     Another tithe that the Israelites were required to give was called the Festival Tithe (Deuteronomy 14:23). This tithe was used to collect resources for the three main festivals of Judaism, usually celebrated in Jerusalem: The Passover, the Feast of Tabernacles, and Pentecost (or the Festival of Weeks). Crops and cattle were required from the people for this tithe every year. These feasts were extravagant and every Jewish person was expected to celebrate them to remember who God is and what He did for them; these feasts were to worship the living God. 

The Charity Tithe

     The last tithe mentioned in the Scriptures, and required of the Israelites, is called the Charity Tithe (Deuteronomy 14:28-29). This tithe was meant to bless the Levites, but also the poor, the sojourners, the fatherless, and the widowed. The Charity tithe was given every three years, and the produce of the land was laid in the middle of the town for anyone who needed it to take and survive from it. Perhaps this tithe would be good for churches to keep nowadays. Either way, remember, tithes (and some offerings) were not optional for the Israelites. Yet...

Some Israelites Paid No Tithes!

     Yes, it’s true. Some Israelites were not required, under the Mosaic Law, to give a tenth of anything. For example, pastors are sometimes quick to mention that Jesus was never accused of not tithing—but they leave out the part that carpenters (like Jesus) were exempt from tithing altogether, although they could present offerings. Israelites only had to give a tithe if they owned land that produced crops or had animals; land that produced an increase.

     Therefore, tradesmen like fishermen, artisans, carpenters, builders, and even the Levite priests and the poor were not subject to the giving of tithes…not even from the income they made from their trade/work! This is known by the fact that in all the lists of the products required for tithes, none of them include the things that these tradesmen made or sold—and taking 10% from their income was also never mentioned. Interesting, right? But wait...

...there's MORE in Part 2: In The New Testament!