The Truth Of The Tithe (Part 2: In The New Testament)14 min read

Definitions

     Before continuing to our study, we need to reiterate 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 in Part 1).

     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). Tithes and offerings should be kept distinct, for they each served very different purposes.

In The New Testament

     So, now that we know what the tithe looked like in the Old Testament from Part 1 of this series, what about in the New Testament? Are there any commands given to us that require us to tithe from our incomes? Below, we will attempt to tackle three of the main arguments used by tithing proponents from the New Testament: Hebrews 7:1-10, Matthew 23:23 (parallel Luke 11:42), and 1 Corinthians 9:13-14. There are many other arguments and interpretations presented by tithing advocates, but these are three of the more common ones.

Melchizedek And Abraham

     Hebrews 7 is often used to support tithing, with the argument often going something like this: Melchizedek was paid tithes by Abraham, Jesus is in the priestly line of Melchizedek, and so now we owe our tithes to Jesus; or Melchizedek was paid tithes by Abraham, Jesus is Melchizedek, and so Abraham did what we Christians should also do: tithe. These arguments have several problems.

     The point of this Hebrews section is to prove that Melchizedek’s priesthood is greater than the Levitical and Aaronic priesthood. The argument is laid out as part of a larger discussion to demonstrate that Jesus’ sacrifice is superior to the Old Covenant sacrifices, and that Jesus is superior to the angels, therefore, Jesus’ priesthood is greater than Aaron’s (which is accomplished by demonstrating that Jesus’ priesthood is the same as Melchizedek’s).

     In substantiating that Jesus’ priesthood is greater than Aaron’s by equating it with Melchizedek’s everlasting priesthood, the picture of Abraham giving tithes to Melchizedek is depicted. The greater person (Melchizedek) received tithes from the lesser (Abraham), and so it is taught that Abraham is our example as Christians to give our tithes to Jesus (the greatest priest), and by extension, the church leaders. Makes sense to some degree.

     But the passage says nothing about Jesus receiving tithes and, in fact, tithing is not the author’s main point in Hebrews. The point he’s trying to make is that Melchizedek is greater than Aaron and other priests because he did not die (and received tithes), while the rest of them did die. The tithing reference, however, was descriptive, not prescriptive; that is, it simply describes the account of Abraham and Melchizedek, but it doesn’t prescribe or command us to follow and obey what Abraham did.

     It is also worth noting that Abraham’s tithe was voluntary, as opposed to compulsory in the O.T.; it was also not from his income; and Abraham’s tithe was given as a thanksgiving to God for his victory in war. While we may certainly learn from Abraham that we should be a giving people, with thankful hearts, it is a bit of stretch to conclude, from this passage, that tithing a tenth of our income is required for Christians today. This instance was simply Abraham’s way of showing God his gratefulness—which we would, of course, do well to emulate. From this passage, we can also possibly assume that 10% could be a good starting point for our giving.

Jesus And Tithing

     Another passage often referenced by tithing advocates is Matthew 23:23 and its parallel passage, found in Luke 11:42. With these verses, it is contended that Jesus, instead of requiring a tithe, nonetheless commends, endorses, and approves the act; and that if Jesus wanted to make the tithing law void, that this would have been the perfect opportunity to do so. But a few things can be said of these points.

      With regards to abrogating the law, Jesus would not have done that. Remember, He came not to abolish the Law, but to fulfill it. It makes no sense to say that Jesus would have discontinued tithing while knowing that He was going to fulfill it. His perfect sacrifice, then, was necessary in order to initiate the New Covenant, which would, in fact, fulfill the O.T. practice of tithing (along with many other O.T. requirements like temple sacrifices, the Sabbath, circumcision, etc.). He knew He would take care of tithing at the cross, too.

     Also, it is important to remember that while Jesus was alive, the Old Covenant was still in effect. Therefore, of course Jesus would have commended the Jews for tithing, just as He would have commended them for circumcising their children (no longer required), or keeping the year of Jubilee (also no longer required), or for obeying the Levirate Law (no longer required, thank God—look it up). Therefore, the commendation argument is a very weak one.

     So, again, it is a bit of a stretch to say that we today, as New Covenant Christians under grace, are still required (legalistically) to tithe while using the Hebrews and Matthew passages for support. More specifically, one cannot read into these passages that we are required to give a tenth of our incomes to our church, which is the definition of tithes and offerings that leaders today want us to accept. But, are there any other arguments for tithing that include Jesus?

     Another passage often cited by tithing advocates that involves Jesus is found in Mark 12:41-42, in which a widow places her last two copper coins into the temple treasury while the rich gave large amounts of money. Jesus proceeds to say "Truly, I say to you, this poor widow has put in more than all those who are contributing to the offering box. For they all contributed out of their abundance, but she out of her poverty has put in everything she had, all she had to live on." So, what is happening here? Is tithing being commanded, or even commended?

     It should be clear to see that this passage does not teach us that tithing 10% of our income is commanded, for, indeed, the widow gave 100%. So, are we now commanded to give 100%? No, and no pastor would say or do this themselves; it’s just not practical. What Jesus is teaching us here is that giving is, and should be, a matter of the heart and of deep faith. It took a lot of faith, and was exponentially harder, for the widow to give her last two coins than for the rich to give their tithes and offerings. We should, therefore, be asking ourselves if we're really giving believing that God will provide for us, whether giving 1% or 100%! One can be giving 50% (of income, increase, sales, profit, capital gains, etc.) and yet not be giving in faith nor pleasing God.

Paul And Tithing

     In 1 Corinthians 9:13-14, Paul says “Do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar share in the sacrificial offerings? In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel.” This, to many, seem to be the deciding verses in determining whether or not Christians are required to tithe from their incomes; it is the proponents’ best argument.

     Since the O.T. priests got their sustenance from the people’s tithes and offerings, pastors today are to receive their sustenance from our giving. This is what Paul seems to be saying, and we agree. But what Paul is not saying is that pastors today are the same as the priests of the O.T., and that we Christians are required to give 10% of our income to the local church. Paul was not even a pastor himself, but an apostle/evangelist/missionary, and he says that although he may have had the right to request such gifts, he would not make use of his right for the sake of the gospel (albeit, propably due to the hardness of the Corinthians' hearts). Either way, have you ever heard of any pastor forgoing this right?

     If you have met a pastor who forgoes his right to financial support from his congregation, treat him with triple honor, as he probably has to work extra hours in another trade to make ends meet. Sometimes pastors cannot be financially supported by their congregations, yet they keep preaching and teaching—and they rightfully refuse to mislead their people with teachings of compulsory 10% tithes and offerings. And this is because they understand and wish to emulate Paul's humility and dedication to the Gospel and to truth. Yet, we must say that God has instituted that preachers and teachers of the Gospel make their living from it, and that is perfectly fine—but not by misleading the people with false teachings about tithes and offerings.

     From these N.T. passages, we can conclude that giving 10% of our income is not required, and that not giving a tithe (i.e., not reaching 10% in your giving) is not a sin, although many pastors may try to make you think otherwise. This truth leaves us room to say that not giving may be acceptable in certain situations (e.g., if you become or are poor—but remember the poor widow). We are under the New Covenant of Grace, in which is found a different paradigm for giving. So, how then, should we give? What is expected of us?

2 Corinthians 9:7

     In 2 Corinthians chapters 8 and 9, Paul lays the case down for how we should go about giving money for the sake of the Gospel. He commends those who gave him money and admonishes others to keep giving. But he reminds his Corinthian listeners that those who sow sparingly will reap sparingly, and those who sow bountifully will also reap bountifully. Indeed, this was probably Paul's way of reminding and stirring the Corinthians' hard hearts to give their best, and to give abundantly to the Lord and His work through Paul, as the Macedonians had done.

     Then, somewhere within these illuminating chapters, Paul writes what should be every Christian’s go-to verse regarding tithes and offerings (which should be replaced by simply calling it giving): 2 Corinthians 9:7. This verse says, “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.” This would have been the perfect opportunity for Paul to affirm the O.T. tithe, but he didn't.

     This verse renders void all the arguments made for the requirement of Christians to tithe from their incomes. The commandment is to give, but to give whatever one has decided in their heart, and not out of compulsion. When pastors attempt to manipulate their congregations into giving a tithe (10%) of their incomes, they take away the people’s freedom to give as much as they want and their joy in giving. But, do not let that reality become an excuse for you not to give abundantly; serve God rather than men.

     So, a word of caution is in order here: we are all sinners and, if not checked, we can become stagnant in our giving, to the point of not giving at all—all in the name of being "free in Christ." Our freedom under the N.T. is not an excuse for not giving at all (nor for giving little), because giving generously is modeled in the New Testament, and expected from God. Always try your best to outdo your giving, not diminish it (think of the disciples who placed everything they had at the Apostles feet for the Gospel mission in Acts 4:32-35). We should give our best to Jesus, even sacrificially—remember the poor widow. 

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)

Conclusion

     In sum, requiring a tithe from Christians today compromises the complete and perfect atonement of Christ’s sacrifice (foreshadowed by the O.T. sacrifices in the temple), the priesthood of every believer (making every Christian a priest, not only the pastors), and undermines the freedom we have been given under the New Covenant to express our love for God, our church, and people in a variety of ways. Giving, in general, is expected of us, but we are to do this cheerfully and not out of compulsion—God loves a cheerful giver, and so does everyone else.

    Tithing (redefined by many leaders to mean giving 10% of your income) is not supported by Scripture, and you are not required to prove to anyone that you are giving 10% of your income (whether gross or net). Any leader who tries to convince and demand from you otherwise is either ignorant or dishonestly manipulative and legalistic. It’s easy, as a leader, to compel and coerce people into giving 10%, out of fear that the ministry won’t have enough; but it’s hard to teach people the truth about giving and leave it up to God to work in their hearts to give. The former approach places the control on the pastor, while the latter approach places the control on God and the giver, where it should be. 

     Understandably, there are some who say that this teaching on the tithe (which is the truth, whether tithing advocates like it or not) will deter people from giving generously, causing them to be cheap with God, and that may be so, but only for those whose hearts are not right with God. But, what is considered being cheap with God anyways? Giving 9% one month because one had a family emergency? Who sets what cheap is? How do we know when we’re not being cheap, by reaching the 20% Israelites had to give?—even they missed the mark. Is someone who is giving 50% automatically in a better relationship with God than someone giving 10%? No one can conclusively answer these questions, and no required percentage will remedy these objections—except 100%! But that’s why Paul said to give as one has determined in one’s heart. Giving is between the giver and God. Period.

     When thankful people realize that their giving is up to them (and a reflection of their relationship with God), but not tied to a compulsory amount, then they are free to give as much as they want, including 100%. They are free to give to other great Christian organizations that proclaim the Gospel; they are free to help a family member in need without having to worry about being chastised by their leaders; they are free to give to faithful missionaries; they are free to be as giving as they'd like. So give to your heart’s content, fellow Christian, knowing that it's up to you! Now the responsibility is on you, but now your display before God of joy and gratefulness is as well.

     We hope this two-part series and study has enlightened you in your quest for the truth about tithes and offerings. There is much more that can be said about this topic, but the foundation has hopefully been laid. We encourage you to use the word “giving” instead of tithes and offerings when discussing Christian stewardship, as that will place the focus of the issue where it needs to be: giving to God and His purposes out of a cheerful and thankful heart.