The Biblical Teaching on Tithes

tithe

     I took this picture with my camera phone while passing through an apartment complex one day.  The person living in the apartment apparently thought the message important enough to stick on the front of her door for others to read as they passed by.  It certainly reveals her theology.  So, will you “tithe if you love Jesus”?

      The word tithe means “to give a tenth.” Prior to the giving of the Mosaic Law (ca. 1445 B.C.), we see an example of Abraham giving Melchizedek a tenth of the spoils of war which he had accumulated after he had defeated Chedorlaomer at the Valley of Shaveh (Gen 14:17-20). Later, Jacob made a vow to give God a tenth of his possessions if God would be faithful to protect him on a journey (Gen 28:20-22). In the accounts of Abraham and Jacob, there was no mandate from heaven for them to give a tenth, and when they did give a tenth, it appears to be a one-time act, never repeated as far as Scripture is concerned. It was not until several centuries later that tithing became mandatory for the nation of Israel when they entered into the Mosaic Covenant and came under the Mosaic Law.

     When God established the nation of Israel as a theocracy under the leadership of Moses and Aaron (ca.1445 B.C.), He gave them 613 commandments known as the Mosaic Law. This law-code was designed to regulate the values and behavior of the citizens of the nation, morally, religiously, socially, economically, etc. Within the Mosaic Law, God required Israel to pay several tithes, which was tantamount to a form of taxation.

The so-called tithe (“a tenth”) added up to far more than a simple 10% annually, because there was a second tithe annually, and a third tithe in the third and fifth years…In the Old Testament economy all the giving covered the sanctuary offerings for God, the taxes for the nation, and charitable gifts all rolled together.[1]

     The tithe consisted of produce and livestock (Lev 27:30-32), and was given to the Levites for their support for ministry (Num 18:21-24). The Levites, in turn, gave a tithe of the tithe to the Priests for their service (Num 18:25-28). Additionally, the worshipper could eat a portion of the sacrifice with his family and the Levites (Deut 12:17-19; 14:22-27). Lastly, a tithe was taken every third year to help the poor, the alien, the orphans and the widows. This tithe was comparable to a social welfare system for the most unfortunate in society.  

At the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in your town. The Levite, because he has no portion or inheritance among you, and the alien, the orphan and the widow who are in your town, shall come and eat and be satisfied, in order that the LORD your God may bless you in all the work of your hand which you do. (Deut 14:28-29)

tithe-storehouse     The tithe was to be gathered into a “storehouse” (הָאוֹצָר בֵּית – bet ha otsar; Mal 3:10), which referred to a large room where “they put the grain offerings, the frankincense, the utensils and the tithes of grain, wine and oil prescribed for the Levites, the singers and the gatekeepers, and the contributions for the priests” (Neh 13:5). Withholding the tithe was a form of robbery to God, the Levites, and the less fortunate in society who depended on it for daily living (Mal 3:6-11).

Non-tithers-board     Sadly, some pastors have mishandled Malachi 3:8-10 and applied it to the Church, browbeating Christians to make them feel guilty for not giving money to the Church. Some tyrants have even required church members to show their annual tax returns, or publicly posted their annual contributions in order to strong-arm Christians to give. This is more an act of despotic control over one’s flock than loving leadership. Pastors who use Malachi 3:8-10 against Christians display both an ignorance of God’s Word and a spiritual immaturity in leadership. The fact is, Malachi 3:8-10 has nothing to do with the Church.

     To be clear, Israel and the Church are both God’s people, but Israel was under “the Law” of Moses (John 1:17), whereas the Church is under the “Law of Christ” (1 Cor 9:11; Gal 6:2). Israel had a priesthood that was specific to the tribe of Levi (Num 3:6-7), whereas all Christians are priests to God (Rev 1:6). Israel worshipped first at the Tabernacle and later the Temple (Ex 40:18-38; 2 Chron 8:14-16), but for Christians, their body is the temple of the Lord and they gather locally where they want (1 Cor 6:19-20; cf. 1 Cor 16:19; Col 4:15). Israel offered animal sacrifices to God (Lev 4:1-35), but Christians offer spiritual sacrifices (1 Pet 2:5; cf. Rom 12:1; Heb 13:15). Israel was required to tithe from the produce of their land (Deut 14:22-23; 28-29; Num 18:21), but there is no tithe required from Christians, only a joyful attitude when giving, “for God loves a cheerful giver” (2 Cor 9:7).

     To Christians, the apostle Paul mentions systematic giving (1 Cor 16:1-2), but nowhere specifies an amount. Giving 10% of one’s income is fine, so long as it is understood that it’s a voluntary action and not required by the Lord. One could easily set aside a different amount to be given on a regular basis. Certainly, the financial support of the Pastor is in line with Scripture (Gal 6:6; 1 Tim 5:17-18), although the apostle Paul supported himself in his own ministry as an example to others of sacrificial living (Acts 20:32-35). Giving systematically and giving joyfully is consistent with the teaching of the New Testament (1 Cor 16:1-2; 2 Cor 9:7).

     Lastly, we should realize all we have is on loan from God, for “the earth is the LORD’S, and all it contains, the world, and those who dwell in it” (Psa 24:1). The Lord declares, “every beast of the forest is Mine, the cattle on a thousand hills” (Psa 50:10), and “‘The silver is Mine and the gold is Mine’, declares the LORD of hosts” (Hag 2:8). When we give to the Lord, it’s a test of our love and loyalty to Him; for what we give is already His, and giving back to Him means we trust and support His work in the world. David captures this well when he says, “who am I and who are my people that we should be able to offer as generously as this? For all things come from You, and from Your hand we have given You” (1 Ch 29:14).

Dr. Steven R. Cook

Audio Lesson on Tithing

Related Articles:

 

[1] Allen P. Ross, Malachi Then and Now: An Expository Commentary Based on Detailed Exegetical Analysis (Bellingham, WA: Lexham Press, 2016), 156.

About Dr. Steven R. Cook

Dr. Steven R. Cook is a Christian educator. He is protestant, non-charismatic, and dispensational. Studies in the original languages of Scripture, ancient history, and systematic theology have been the foundation for Steven’s teaching and writing ministry. He has written several Christian books, dozens of articles on Christian theology, and recorded more than seven hundred hours of audio and video sermons. Steven currently serves as professor of Bible and Theology at Tyndale Theological Seminary, and hosts weekly Bible studies at his home in Texas.
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10 Responses to The Biblical Teaching on Tithes

  1. Reblogged this on Boldproclaimer's Blog and commented:
    An excellent article on tithing written by Steven R. Cook, M. Div.

  2. Pingback: God Loves Israel | Thinking on Scripture

  3. Pingback: Honor the Lord From Your Wealth | Thinking on Scripture

  4. Terrell (Terry) Holsinger says:

    Hi Steven. Great article. Agree with you. One thought (question) however. Most Christians who give regularly – whatever the percentage – generally give based on income. Why not give based on the perceived or specified need, in accordance with one’s wealth rather than yearly or monthly (weekly) income? Does that thought have legs? Comments?

    • Hello sir, nice to hear from you. Systematic giving could certainly be based on need. We know Paul wrote to the church at Rome, saying, “Macedonia and Achaia have been pleased to make a contribution for the poor among the saints in Jerusalem” (Rom 15:26). I assume the contribution for the poor took several months to collect before it was delivered. And, we know each person must give “as he has purposed in his heart, not grudgingly or under compulsion, for God loves a cheerful giver” (2 Cor. 9:7). Right giving should have a right heart before God, and it should meet the needs of others.

      • Terry Holsinger says:

        Hello to you also, Steven – So this discussion has rekindled my thought process on “giving” in general. Your point regarding our giving meeting the needs of others is profoundly accurate. That is probably the main difference between “charity” now and then. Often we put our money into a giant cauldron – not knowing exactly where it’s going – and – unfortunately – that can be said of some churches. And I know the Bible says that a servant is worthy of his hire so we do pay our staff members and rightly so. But there can be so many auxiliary ministries in Mega Churches that the actual recipient of that type of giving in very little defined. I suppose the bottom line resides in each one giving as God has directed him/her. If our giving is based on God’s direction, it becomes the responsibility of the recipient to exercise good stewardship. Thanks for sharing. It’s good to get my brain in gear some times.

      • Excellent comment. Thanks for posting.

  5. Clemence says:

    Thank you for the insightful presentation. I have an observation though. With the death and resurrection of Christ by which He established the new covenant by His own pronouncement at the last Passover, the Old Covenant has been done away with for the Jews. It actually never applied to the church since it became extinct on the eve of the birth of the church. I believe the New Covenant and that alone now applies to all people. (See Heb 8:6-13). Based on this our approach to God in terms of giving should be the same since we all operate under one covenant. I’ll appreciate a response. Thank you

    • Thank you for your comment. If by “giving” you mean all Christians are not bound by the tithe, but free to give cheerfully without regard to a percentage, then I would agree. Please reply if you mean something different.

      • Clemence says:

        I mean exactly that. That all believers-Jews and non-Jews now have only one approach to giving to God i.e cheerfully without regard to a percentage but only as freewill, love-offerings to God

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