Several recent conversations prompted me to address the discipline of tithing. The questions that come up are, “Is tithing required in the New Testament?” and “Isn’t it more important to have a generous heart than to tithe?”
I’m reluctant to bring it up because the people who already tithe don’t want to hear a sermon on it, and the people who don’t already tithe don’t want to hear a sermon on it. But my calling is to teach the Bible. So, with fear and trembling, here’s the Biblical case for tithing.
The Old Testament Principle
Numbers 18:20-33; Deuteronomy 14:22-29; Deuteronomy 26:12-15; Leviticus 27:30-33
These passages are the foundation for the tithe principle. Interpreting the Old Testament Law in light of Jesus’ New Testament work is not difficult, but it requires some thought. Let’s follow the five steps outlined in Grasping God’s Word by Scott Duvall and Daniel Hays. Imagine your job as crossing a bridge between the town of the original audience and the town you live in today.
Here are the five steps:
1. Grasp the text in their town.
What did it mean to the original audience? This is pretty straightforward if you imagine yourself hearing these words during the wilderness years and Israel’s early days. Here are a few observations:
- The priests and Levites did not receive a land distribution like the other tribes of Israel. Their inheritance was serving at the tabernacle (and later temple) in God’s presence in a way that the other tribes could not.
- The other tribes were to give one tenth of their crops/livestock to the Levites.
- This tithe was payment for the work that the Levites did.
- The Levites place of honor also came with grave responsibility since they were to bear the consequences of offenses against the tabernacle/temple.
- The Levites who received the tithe were required to give a tithe on their “income” too.
- The tithe they were to present was the “best” of their income.
- The tithe the Levites received was considered wages. They had earned it.
- In the first and second years, the tither was to celebrate a feast. The family offering the tithe could eat as much as they wanted. The meal was to be shared with the Levites, the sojourners, the orphans, and the widows.
- In the third year, the tither did not celebrate a feast. The tithe was donated to support the Levites and the poor.
2. Measure the width of the river to cross.
Let’s look now at the differences between the original audience and us. The most important difference is going to be the New Covenant established by Jesus.
The Priesthood.
In the New Testament, everyone is a priest since we all have access to the Most Holy Place. Still, some Christians are called to spend their time as ministers of the gospel. In the Old Testament, the tabernacle/temple was the institution that represented God’s presence on earth. In the New Testament, the church is the institution that represents God’s presence on earth.
The correspondence between the Old Testament priesthood and New Testament ministers is an important one. They do not exactly parallel each other (for example, New Testament ministers are not chosen by birth and do not offer sacrifices). However, as we will see in step 4, the New Testament does treat ministers like priests in regard to their right to be supported by the people for whom they minister.
Sacrifices.
Old Testament priests offered sacrifices, but Jesus has made the ultimate sacrifice, fulfilling the sacrificial system.
Income.
Most people’s income in the Old Testament came in the form of crops or livestock. Today most people’s income comes in the form of currency.
Social Structure.
The United States has a fairly effective safety net for the poor. The tithe was the main feature of Israel’s safety net.
3. Cross the principlizing bridge.
What we’re looking for here are timeless principles that will find application in a variety of cultures. We can observe many theological principles in this text, but here are two that stand out most prominently:
- Principle #1. People who forfeit their own livelihood in order to serve God’s institution should receive wages. (In spite of its negative connotations, I use the word “institution” for two reasons: it emphasizes God’s role as the establisher, and it acknowledges that an organizational structure is present.)
- Principle # 2. God’s institution should model God’s concern for the helpless by caring for sojourners, orphans, and widows.
- Principle #3. Both #1 and #2 should be powered by at least 10% of the income of God’s people. (I say “at least” because there were other required offerings and voluntary offerings prescribed in the Law.)
4. Cross into the New Testament
Let’s look all three principles in light of the New Testament.
Principle # 1. People who forfeit their own livelihood in order to serve God’s institution should receive wages.
First Corinthians 9:3-14 affirms that this principle is valid and that it does apply to those who serve in the ministry of the gospel.
1 Corinthians 9:3-14 (ESV)
3 This is my defense to those who would examine me. 4 Do we not have the right to eat and drink? 5 Do we not have the right to take along a believing wife, as do the other apostles and the brothers of the Lord and Cephas? 6 Or is it only Barnabas and I who have no right to refrain from working for a living? 7 Who serves as a soldier at his own expense? Who plants a vineyard without eating any of its fruit? Or who tends a flock without getting some of the milk? 8 Do I say these things on human authority? Does not the Law say the same? 9 For it is written in the Law of Moses, “You shall not muzzle an ox when it treads out the grain.” Is it for oxen that God is concerned? 10 Does he not speak entirely for our sake? It was written for our sake, because the plowman should plow in hope and the thresher thresh in hope of sharing in the crop. 11 If we have sown spiritual things among you, is it too much if we reap material things from you? 12 If others share this rightful claim on you, do not we even more? Nevertheless, we have not made use of this right, but we endure anything rather than put an obstacle in the way of the gospel of Christ. 13 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? 14 In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel.
Principle # 2. God’s institution should model God’s concern for the helpless by caring for sojourners, orphans, and widows.
The New Testament certainly affirms the validity of this principle for the church. Among the ample evidence:
- Jesus and his disciples maintained a collection for the poor. (Incidentally John 13:39 confirms that the “moneybag” was used not only for the poor but also for the needs of the disciples.)
- The apostles from Jerusalem asked Paul to remind the churches to “remember the poor.” (Gal. 2:10)
Principle #3. Both #1 and #2 should be powered by at least 10% of the income of God’s people. (I say “at least” because there were other required offerings and voluntary offerings prescribed in the Law.)
Is 10% a starting point for New Testament giving? Yes. Paul alludes to Numbers 18 when he states that ministers of the gospel have a right to receive their income from the people to whom they minister. This fact alone is strong evidence that 10% is the guide for New Testament Christians as well.
But Scripture offers more support for letting God set the starting point at 10%.
- Jesus affirmed tithing when he confronted the scribes and Pharisees.
“Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.” (Matthew 23:23 ESV)
- Tithing was a practice of God’s people even before the Old Testament Law was instituted. “Then Abram gave [Melchizedek] a tenth of everything.” (Genesis 14:20, ESV)
However, some would point to Second Corinthians 8-9 as evidence that Paul does not set a minimum for the contributions of his people. Here Paul says things like:
- “I am not commanding you, but I want to test the sincerity of your love…” (2 Cor. 8:8, ESV)
- “Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.” (2 Cor. 9:7, ESV)
Why the change of tone? How could Paul be so emphatic about the right of ministers to be supported in First Corinthians 9, when he now seems to be saying that a person should give as much as he decides in his heart?
The answer is that First Corinthians 9 is addressing a church’s support of its own ministers. Paul was reflecting on his time in Corinth, so he could say with confidence that he had the right to receive his living from the church in Corinth (although he chose not to make use of that right).
But in 2 Corinthians 8-9, Paul is encouraging the church in Corinth to continue its support of ministry elsewhere. Paul is collecting an offering, possibly for the church in Jerusalem (see 1 Cor. 16:1-3). In fact, 2 Cor 8:5 may be Paul commending the Corinthians for tithing (“giving themselves first to the Lord”) before they set aside money to support Paul’s ministry elsewhere.
With this difference in mind, it is easy to see how Paul appeals to right and responsibility in the first case and to love and personal decision in the second.
5. Grasp the text in our town.
Now that we have done the hard work of steps 1 through 4, step five is fairly simple. The application for a Christian today is this:
The Biblical guide for giving to the church is a minimum of 10%. That money is to be used to support ministers of the gospel and to care for the poor.
Eight Reasons to Let God Set the Minimum
The argument thus far may have you only 90% convinced that 10% is the minimum a New Testament Christian should give to support the work of the local church. In fact, I myself see a little interpretive “wiggle room” here, so let me tell you why I am eager to let God set the minimum at 10%.
- I want to give even when it seems unwise.
If my contribution to the church is left up to my own discretion, I will face extremely difficult situations and decide that it is unwise to give 10%. Tithing has felt unwise most of my life (from a human perspective that is). It is liberating (occasionally even fun) to write a check knowing that I will run out of money if God does not provide.
- Tithing forces me to be disciplined with my money.
If my contribution to the church is allowed to dip below 10% occasionally, I may be tempted to stop at Starbucks more often than I should.
- Virtually all of the Christians I respect practice tithing as a requirement, not just an option.
From the time I was young, my parents and church leaders taught me to tithe and told me stories of God’s faithfulness when they were tithing.
- My conscience tells me to tithe.
I know that my heart can be wrong (1 Jn. 3:19-20). But, as Martin Luther said, “to go against conscience is neither right nor safe.” 1 Timothy 1:6 says, “Certain persons, by swerving from [a pure heart and a good conscience], have wandered away…”
- I want my charity to be done in Jesus’ name.
When I do my charitable giving through the church, I can be more confident that the poor will not just receive my money, but they will receive the gospel along with it.
- I do not want to risk robbing God.
“Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. You are cursed with a curse, for you are robbing me, the whole nation of you.” (Malachi 3:8-9, ESV)
If I’m 90% confident that 10% is the minimum God expects New Testament Christians to give, do I really want to risk God’s anger on account of that small margin of uncertainty?
- I want to have an ongoing and concrete expression of my faith.
Every time I tithe (especially the times I don’t feel like I can afford it) I am saying, God you give me everything and I trust you to meet my needs. If I were to set the minimum myself I would have to take my own wisdom into account before deciding how much to give. Sometimes I would look at my bills and say, it would just be foolish for me to give 10% this month. But since God sets my minimum, even on the tightest month, I know it is not foolish but wise to give the first 10% to the work of the gospel.
- I have seen God’s faithfulness over and over again through tithing.
Early on in our marriage, Stephanie was student teaching and I was working full-time, plus teaching Spanish, plus doing computer contracting work. We were house-sitting one week to pick up a little extra money. When we sat down to dinner one night at that house, Stephanie told me that, after paying our bills we would have $15 for food and gas for the next three weeks. If there was ever a time to give less than 10%, that was the time. Instead of reducing our tithe check, we told God that we trusted him to provide and we were depending on him. After dinner I checked my voicemail and heard my mom say that she was mailing us a few checks she had just found. They were wedding gifts that had been overlooked several months earlier. They only totaled about $70, but they got us through to our next paycheck.
When you let God set the minimum, you have more opportunity to test your faith and God has more opportunity to show himself faithful.
Let God set your minimum and experience the joy of the discipline of tithing.