What About the Tithe?
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The practice of tithing, giving ten percent of one’s income to the Lord, has been a well-established standard among Christians for many years. However, this practice has been challenged in more recent days, with some opposing it vehemently. What’s the problem? For those who reject it, the issue is usually that tithing is “Old Testament” and Christians are governed by the New Testament.
On the surface, this statement is true enough, but like so many issues, requires a bit more investigation.
The Old Testament Tithe
Tithing was unquestionably required under the Law of Moses. In fact, Mosaic Law specified at least two tithes, and in some years, three. It was not simply a tithe, but several tithes. Although it is true that the Law of Moses is synonymous with the Old Covenant, it is not true that the Law of Moses is the same as the Old Testament. It is contained within the pages of Old Testament Scripture, but it is neither synonymous with the Old Testament, nor did it cover the entire history of the Old Testament.
The Law of Moses began at Mount Sinai when Israel came out of Egypt, and was in effect for Jews until Christ inaugurated the New Covenant with His blood. From Adam to Moses, nobody was under the Old Covenant. In terms of Old Testament books, all but Genesis and the first half of Exodus and probably Job, were written under the Old Covenant, but in terms of Old Testament history, there were more years without the Mosaic Covenant than with it. For thousands of years, God’s people lived and died with no knowledge of the Old Covenant.
What does this have to do with tithing? Simply this. Abraham practiced tithing hundreds of years before Moses, as did Abraham’s grandson, Jacob. Were they commanded by God to tithe? There is no record of such a commandment in Scripture.
Where did they acquire the idea that a tithe was an appropriate amount to give to God? Not from the Law of Moses, because it was not yet given. Apparently, tithing was an understood standard of God-honoring giving before it was required by the Law of Moses. Yes, tithing is Old Testament, but it is not limited to the Old Covenant. It preceded the Old Covenant, and gives evidence of being practiced by at least some of God’s people long before Moses received the Law in the Wilderness. The tithe seems to be a well understood standard of God-honoring giving long before Moses was born.
New Testament Tithing
What about the New Testament? Is tithing commanded in the New Testament, as it was by Moses? No. Tithing is not commanded for New Covenant believers as it was for God’s Old Covenant people. In fact, tithing is only mentioned twice in New Testament Scriptures. But these two mentions require some thoughtful analysis.
First, there are the words of Jesus denouncing the Jewish religious leaders.
Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cumin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone. (Matt. 23:23, emphasis added)
Interestingly, Jesus does not here cancel the tithe, but commends and extends it. Far from replacing tithing, as He easily could have done, He retains it while correcting its abuse and the neglect of other weightier matters.
Contrast tithing with how Christ dealt with Old Covenant dietary laws in Mark 7:14-23. He both denounces and cancels dietary requirements, “thus purifying all foods” (Mark 7:19). But in Matthew 23, rather than cancelling, He retains the practice of tithing. I would be cautious about denouncing something which Christ honors and retains.
The second mention is Hebrews 7:1-10, where a detailed account of Abraham’s tithe to Melchizedek is recorded. The critical portion for our discussion is verse 8.
Here mortal men receive tithes, but there he receives them, of whom it is witnessed that he lives.
A few questions are in order. Who receives tithes? Answer, the One Who lives, that is, Jesus Christ. From whom does He receive them? Does Jesus receive tithes from apostate Jews who rejected Him as Messiah and are still bringing their animal sacrifices and tithes to the Temple in Jerusalem in defiance of the gospel? Not likely. Then from whom is He receiving them?
Apparently from New Covenant Christians who are worshipping God in spirit and in truth as they honor Jesus as the Christ, and offer their tithes to Him through their local churches. Although this text is not crystal clear, it suggests that first century Christians were continuing the time-honored practice of tithing in their worship of Christ.
Am I saying that tithing is still commanded under the New Covenant as it was under the Old? No. I find no evidence in the New Testament that tithing is commanded for the New Covenant people of God. But I am suggesting that the practice of tithing continued after the New Covenant was inaugurated with the sanction of none other than Jesus Christ who receives the tithes of His people in Heaven.
Neither of these two New Testament texts contain a command to New Covenant believers. The first addresses apostate Jews who are determined to retain the Law of Moses at all costs. Jesus tells them to continue to practice tithing under Old Covenant Law, but not to omit justice, mercy, and faith. The second is an historical account of Abraham’s act of tithing, along with some current applications to first century Christians. What it indicates is the continuing practice of tithing thirty years after Christ’s death, resurrection, and ascension to heaven, following the same pattern as Abraham’s tithe to Melchizedek.
What’s the Bottom Line?
The New Testament teaches us that God wants His New Covenant people to give generously to the Lord. “The Lord loves a cheerful giver.” That raises the question, “How do I know when my giving is generous?” Do I define generous for myself, or is there some objective standard to guide me?
Our deceitful and covetous hearts are prone to pronounce our giving more generous than God does. What we need is an objective standard, outside of ourselves, to help us honestly gage our giving as we seek to honor Christ. Where do we find such a standard? I believe tithing provides the standard we need and desire. It was the prevailing standard of giving before the Law of Moses, and its practice continues after the inauguration of the New Covenant.
Is tithing a New Testament requirement? No, but it is a well-established, biblical guide to inform our giving. When I give less than a tithe, I know I probably need to grow in the grace of giving. When I give more than a tithe, I am encouraged to believe I am on the path of honoring the Lord with a generous, giving heart.
I would encourage you not to throw the baby of long established tithing practices out with the bathwater of Old Covenant abrogation. The tithe provides an informative guideline for the New Covenant people of God who desire to honor the Lord in their grace giving.
Greg Barkman Bio
G. N. Barkman received his BA and MA from BJU and later founded Beacon Baptist Church in Burlington, NC where has pastored for over 40 years. In addition, Pastor Barkman broadcasts over several radio stations in NC, VA, TN, and the island of Granada and conducts annual pastors’ training seminars in Zimbabwe, Africa. He and his wife, Marti have been blessed with four daughters and six grandchildren.
- 22 views
- The things I like about tithing:
- An objective standard
- Fits with “proportional” in 1 Corinthians 16:2, “let each one of you lay something aside, storing up as he may prosper”
- Ancient practice
- Why I don’t teach it as a requirement: Paul didn’t (but I do teach the 3 sub-points above)
Great article
Pastor Barkman,
Thanks for the thought-provoking article. I wonder if you’d be able to explain how we know it’s Christ who’s the subject of Hebrew 7:8. I thought that was speaking of Melchizedek, though the statement about him still living I suppose would bring some difficulties to that interpretation. It just seems that Christ is not mentioned in the near context.
I believe tithing is for believers today.
http://gulfcoastpastor.blogspot.com/2011/09/baptists-on-tithing.html
David R. Brumbelow
For those who are interested, I reached a similar conclusion some years ago and posted my teaching notes in an article entitled Tithing – A Good Place to Start. I go into a bit more depth, but end up pretty much at the dame place. I would be interested in your feedback.
Soli Deo Gloria Reformed Baptist Blog Immanuel Baptist Church
I also agree tithing is for today. It should at the very least inform us what is generous, as Pastor Barkman wrote. Many think today that generosity is only for the well-to-do, but those who are not miss out on the blessing of being able to be generous many times.
I can see the tithe as a kind of loose benchmark. However, “for today” seems to suggest this is a requirement of some kind. It’s conspicuous absence from the epistles makes that unlikely. The Hebrews argument is interesting but as Greg points out, doesn’t rise to the level of command.
Also, though we don’t know what the thought process was for Abraham and Jacob, I’m pretty sure I’ve read that in the ancient near east paying a tithe was a way of expressing or establishing a kind of fealty. They used different terms, but the idea is a lord-vassal relationship.
Abe pays a tenth of the spoils to Mel. because (1) Mel. is the priest of El Elyon and (2) the king of Sodom is more emphatically excluded by contrast from any sort of treaty relationship.
In any case, we are not told why Abe & Jacob paid a tenth. We have no record of them being commanded to. We also have no record that they did this on a regular basis.
(Edit: I am not seeing where Jacob did this… does someone have a reference? … Nevermind, Gen. 28:22. )
Views expressed are always my own and not my employer's, my church's, my family's, my neighbors', or my pets'. The house plants have authorized me to speak for them, however, and they always agree with me.
Is Tithing for the Church?
Is Malachi 3 a proof text for teaching that tithing is for the church?
Malachi 3
8. Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.
9. Ye are cursed with a curse: for ye have robbed me, even this whole nation.
10. 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.
11. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts.
12. And all nations shall call you blessed: for ye shall be a delightsome land, saith the LORD of hosts.
In Malachi 3 an Old Testament Jewish prophet is talking to Jews. It is clear that the “you”, “your”, “ye”, “we”, and “this whole nation” is a reference to Israel (*reference below). (Numbers 18:23-29, Deuteronomy 12:5-12, Deuteronomy 14:27-29, Deuteronomy 26:11-13, 2 Chronicles 31:4-12, Nehemiah 10:36-39, Nehemiah 12:44)
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Is Matthew 23:23 a proof text for teaching that tithing is for the church?
Matthew 23:23 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.
Is Matthew 23:23 Jesus’ command for the church to tithe? While the Gospels (Matthew, Mark, Luke, and John) are located in the section of our Bible called the New Testament, the New Testament itself doesn’t really begin until after the cross. It is perfectly fine and correct for these books to be located in the New Testament section because they tell us how the New Testament came to be, but most of the Gospel books take place under the time of the Law.
Galatians 4:4 But when the fulness of the time was come, God sent forth his Son, made of a woman, made under the law
In Matthew 8 Jesus commands a cleansed leper to obey the Law.
Matthew 8
2. And, behold, there came a leper and worshipped him, saying, Lord, if thou wilt, thou canst make me clean.
3. And Jesus put forth his hand, and touched him, saying, I will; be thou clean. And immediately his leprosy was cleansed.
4. And Jesus saith unto him, See thou tell no man; but go thy way, shew thyself to the priest, and offer the gift that Moses commanded, for a testimony unto them.
In Matthew 23:23 Jesus is talking to Jewish religious leaders who are still under the Law.
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Is Abraham an example for teaching tithing is for the church?
Genesis 14
18. And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God.
19. And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth:
20. And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.
Abraham was not under the Law as it was not given until some 430 years after he lived (Galatians 3:17). Is Abraham’s act of tithing before the Law a reason to command tithing for the church which also is not under the Law? There’s no record that Abraham was commanded to tithe either by God or Melchizedek and he did not tithe of all that he had, but only of all of the spoils of the battle.
Hebrews 7
1. For this Melchisedec, king of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him;
2. To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace;
3. Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abideth a priest continually.
4. Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils.
Just because Abraham, not being under the Law tithed, is no reason to conclude that we in the church age, also not being under the Law, should tithe. While Abraham was not under the Law and was justified by faith he was in a different dispensation. He wasn’t born again, baptized into the body of Christ, a new creature in Christ Jesus, indwelt and sealed with the Holy Spirit, blessed with every spiritual blessing in the heavenly places in Christ ….etc. We must also ask ourselves why would Paul, the apostle to the Gentiles (Romans 11:13), twice use Abraham as an example of justification by faith (Romans 4 and Galatians 3), but when writing to the church about giving he never mentions Abraham’s tithing as an example for the church?
Didn’t Jacob tithe?
Genesis 28
20. 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,
21. So that I come again to my father’s house in peace; then shall the LORD be my God:
22. 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.
Jacob vowed to give a tenth, but there is no scriptural record that he ever fulfilled his vow neither is there any scriptural record that Abraham tithed before or after his encounter with Melchizedek. There is no scriptural record of anyone else tithing until the command was given to the nation of Israel.
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Does Hebrews 7 teach tithing for the church?
Hebrews 7
1. For this Melchisedec, king of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him;
2. To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace;
3. Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abideth a priest continually.
4. Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils.
5. And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham:
6. But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises.
7. And without all contradiction the less is blessed of the better.
8. And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth.
9. And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham.
The point of Hebrews 7:1-9 is the Melchisedec priesthood is superior to the Levitcal priesthood. There is no command to the church in this passage concerning giving. As a matter of fact the book of Hebrews illustrates how Jesus and the new testament is superior to everything of the old testament and tithing is of the old (Numbers 18:23-29, Deuteronomy 12:5-12, Deuteronomy 14:27-29, Deuteronomy 26:11-13, 2 Chronicles 31:4-12, Nehemiah 10:36-39, Nehemiah 12:44).
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Are Christians commanded to tithe? Not according to the Bible. Should Christians give? Absolutely. What is the standard for Christian giving?
2 Corinthians 9
6. But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully.
7. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.
A final note; when the church leaders met (Acts 15) concerning whether Gentiles should be required to keep the Law, a letter was sent to the church at Antioch.
Acts 15
23. And they wrote letters by them after this manner; The apostles and elders and brethren send greeting unto the brethren which are of the Gentiles in Antioch and Syria and Cilicia.
24. Forasmuch as we have heard, that certain which went out from us have troubled you with words, subverting your souls, saying, Ye must be circumcised, and keep the law: to whom we gave no such commandment:
25. It seemed good unto us, being assembled with one accord, to send chosen men unto you with our beloved Barnabas and Paul,
26. Men that have hazarded their lives for the name of our Lord Jesus Christ.
27. We have sent therefore Judas and Silas, who shall also tell you the same things by mouth.
28. For it seemed good to the Holy Ghost, and to us, to lay upon you no greater burden than these necessary things;
29. That ye abstain from meats offered to idols, and from blood, and from things strangled, and from fornication: from which if ye keep yourselves, ye shall do well. Fare ye well.
Paul adds in Galatians 2:10, “Only they would that we should remember the poor; the same which I also was forward to do”.
This would have been a perfect time for the early church leaders to instruct the Gentile believers to tithe, yet it is never mentioned.
I’d like to point out that tithing wasn’t the only form of giving or generosity taught and highlighted in the OT or NT.
James 2:15-16 If a brother or sister is without clothes and lacks daily food, 16 and one of you says to them, “Go in peace, keep warm, and eat well,” but you don’t give them what the body needs, what good is it?
James goes on to give 2 examples of proper generosity and “works” from the OT: 1) Abraham sacrificing Isaac, and 2) Rahab receiving and protecting the spies. In these we see that both the OT and the NT teach sacrificial giving.
Additionally, leaving the edges of your field unharvested was not part of the tithe, but was part of being generally generous to the poor and those traveling. They people of Israel were also required to be hospitable to foreign travelers going through the land. I think about the generosity the Boaz shows to Ruth in Ruth 2 by giving her many things: protection, daily work and food, water, hospitality, respect, friendship, and additional food - none of which was part of a tithing system.
I would go so far as to say that tithing receives undue emphasis and is not the primary pattern of giving that is taught in either the OT or NT.
When I think about looking “intently into the perfect law of freedom” and persevering in it (James 1:25), I think about how free I am to be generous because I am in Christ. My generosity in giving doesn’t have to be tied to any system of counting percentages.
And I think there is a good reason why neither a tithe nor another specific amount is mentioned as a requirement for Christians. No one is able to say, “I am a Christian because I give XX amount,” or “I am fulfilling my duty as a Christian because I give XX %.” We can never measure generosity as a flat amount or percentage.
[Craig] This would have been a perfect time for the early church leaders to instruct the Gentile believers to tithe, yet it is never mentioned.
Jewish believers would have been familiar with the tithe which went to the Temple. Since the church met in houses, there was no “storehouse” to tithe to. Gentile believers would have had no historical background regarding tithing. If tithing was intended for the church I would expect to see some instruction to that effect for the Gentiles. There is none, although there are principles for giving.
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Paul, that’s a good question. I base my conclusion primarily upon the understood verb, “receives.” If Melchizedek was intended, I think it would be past tense, “received,” and the reference would be to the time when Abraham paid tithes to Melchizedek. Since it is present tense, as carried over from the previous phrase, “Here mortal men receive tithes,” I conclude that the one who lives must be Christ in Heaven. As I said in the article, this passage in Hebrews is not crystal clear. But I can’t come up with a stronger candidate than Christ to fit this language.
G. N. Barkman
If Matthew 23:23, commending tithing, does not apply to us today,
does John 3:16 still apply to us? Is there a Scripture discontinuing the practice of the tithe? Or, do only the verses after the resurrection apply?
Tithing was practiced before the law, during the law, after the law.
When I speak of Christian “giving,” I’m speaking of, and including, tithing. I believe that is also the case with the many other NT references to giving. In one place Jesus uses the word tithe (Matthew 23:23), in other places He uses the word give (Matthew 10:8; Luke 6:38; Acts 20:35).
And, giving as you prosper (1 Corinthians 16:1-2) sounds suspiciously like the concept of giving 10%.
David R. Brumbelow
All scripture is retained for our instruction,benefit and sanctification. The good practices of the OT Saints reveal to us a proper attitude towards God in principle. Like as stated here the OT saint after the law were required to give “consistently” between 20 and 33% depending upon the year and this does not count the field harvest that was required to be left to the poor. I do not believe that “tithing” as a particular should be taught to the Church today for the following:
1. To the average church member with minimal training it will seem the preacher has brought one element of the OTpractice/law forward just to “raise money”.
2. The blessings of consistently,sacrificial, cheerful giving is lost by the iron hand of the law…(yes I know it was practiced over 400 yrs prior)
3. I do believe and teach that a consistent giving to your local church for the sustaining of the ministry is necessary and that principle is taught throughout scripture.
4. To go into the pre-law history and bring forth certain particulars and leave others behind leads to confusion and suspicion in the people.
Having said all that when asked “what should I give consistently to the work here” I answer The OT principle of a “tithe” is 10% you may want to start there but we the Church are not limited or constrained to that as we have a much fuller dispensation.
Jim
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