Many Christians struggle with the issue of tithing. In some churches tithing is over-emphasized. At the same time, many Christians refuse to submit to the biblical exhortations about making offerings to the Lord. Tithing/giving is intended to be a joy and a blessing. Sadly, that is sometimes not the case in the church today.
Tithing is an Old Testament concept. The tithe was a requirement of the law in which all Israelites were to give 10 percent of everything they earned and grew to the Tabernacle/Temple (Leviticus 27:30;Numbers 18:26; Deuteronomy 14:24; 2 Chronicles 31:5). In fact, the Old Testament Law required multiple tithes which would have pushed the total to around 23.3 percent, not the 10 percent which is generally considered the tithe amount today. Some understand the Old Testament tithe as a method of taxation to provide for the needs of the priests and Levites in the sacrificial system. The New Testament nowhere commands, or even recommends, that Christians submit to a legalistic tithe system. Paul states that believers should set aside a portion of their income in order to support the church (1 Corinthians 16:1-2).
The New Testament nowhere designates a percentage of income a person should set aside, but only says it is to be “in keeping with income” (1 Corinthians 16:2). Some in the Christian church have taken the 10 percent figure from the Old Testament tithe and applied it as a “recommended minimum” for Christians in their giving. The New Testament talks about the importance and benefits of giving. We are to give as we are able. Sometimes that means giving more than 10 percent; sometimes that may mean giving less. It all depends on the ability of the Christian and the needs of the church. Every Christian should diligently pray and seek God’s wisdom in the matter of participating in tithing and/or how much to give (James 1:5). Above all, all tithes and offerings should be given with pure motives and an attitude of worship to God and service to the body of Christ. “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 Corinthians 9:7).
The tithing law of the old covenant was God’s provision for meeting the material needs of the priests from the tribe of Levi. They needed support in order to minister in the temple and meet the needs of the poor (Numbers 18:26; Deuteronomy 26:12-15). Therefore, when the Israelites failed to give the temple tithe, God warned, "Will a man rob God? Yet you are robbing Me! But you say, 'How have we robbed You?' In tithes and offerings” (Malachi 3:8).
The writer of Hebrews revealed that the tithe was a tenth of a man’s income: “Now the law requires the descendants of Levi who become priests to collect a tenth from the people—that is, their brothers—even though their brothers are descended from Abraham” (Hebrews 7:5). The Levitical priesthood continued to serve in the temple throughout the earthly lifetime of Jesus. But after the death, resurrection, and ascension of the Lord Jesus, the structure of leadership changed: "For when there is a change of the priesthood, there must also be a change of the law" (Hebrews 7:12). Christ is now our High Priest. Christians are now God's temple and His royal priesthood (Hebrews 4:14-15; 1 Corinthians 6:19-20; 1 Peter 2:9-10).
Our High Priest ministers the new covenant to us (God's law written on our hearts) by giving us the Holy Spirit (Hebrews 12:24; 10:16). This law operates powerfully, causing us to love others with Spirit-produced love (Galatians 5:22-23). That is why John writes, "If anyone has material possessions and sees his brother in need but has no pity on him, how can the love of God be in him?" (1 John 3:17-18). Because God’s love compels a true Christian to give, none of the New Testament epistles command or recommend that Christians pay a tithe. Rather than being a requirement, giving results from a Christian’s love.
Christians may, if they choose, give a tenth of their income to the church, meeting spiritual and material needs in their needy world. Some will choose to give less than a tenth; some will choose to give much more than a tenth. Paul recommends giving to the church on Sunday: “On the first day of every week, each one of you should set aside a sum of money in keeping with his income” (1 Corinthians 16:2a).
Christians shouldn’t hoard but give as much as God directs. It is God’s money. His rewards outweigh the cost. “Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver. And God is able to make all grace abound to you, so that in all things at all times, having all that you need, you will abound in every good work” (2 Corinthians 9:6-8).
Tithing is an Old Testament concept. The tithe was a requirement of the law in which all Israelites were to give 10 percent of everything they earned and grew to the Tabernacle/Temple (Leviticus 27:30;Numbers 18:26; Deuteronomy 14:24; 2 Chronicles 31:5). In fact, the Old Testament Law required multiple tithes which would have pushed the total to around 23.3 percent, not the 10 percent which is generally considered the tithe amount today. Some understand the Old Testament tithe as a method of taxation to provide for the needs of the priests and Levites in the sacrificial system. The New Testament nowhere commands, or even recommends, that Christians submit to a legalistic tithe system. Paul states that believers should set aside a portion of their income in order to support the church (1 Corinthians 16:1-2).
The New Testament nowhere designates a percentage of income a person should set aside, but only says it is to be “in keeping with income” (1 Corinthians 16:2). Some in the Christian church have taken the 10 percent figure from the Old Testament tithe and applied it as a “recommended minimum” for Christians in their giving. The New Testament talks about the importance and benefits of giving. We are to give as we are able. Sometimes that means giving more than 10 percent; sometimes that may mean giving less. It all depends on the ability of the Christian and the needs of the church. Every Christian should diligently pray and seek God’s wisdom in the matter of participating in tithing and/or how much to give (James 1:5). Above all, all tithes and offerings should be given with pure motives and an attitude of worship to God and service to the body of Christ. “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 Corinthians 9:7).
The tithing law of the old covenant was God’s provision for meeting the material needs of the priests from the tribe of Levi. They needed support in order to minister in the temple and meet the needs of the poor (Numbers 18:26; Deuteronomy 26:12-15). Therefore, when the Israelites failed to give the temple tithe, God warned, "Will a man rob God? Yet you are robbing Me! But you say, 'How have we robbed You?' In tithes and offerings” (Malachi 3:8).
The writer of Hebrews revealed that the tithe was a tenth of a man’s income: “Now the law requires the descendants of Levi who become priests to collect a tenth from the people—that is, their brothers—even though their brothers are descended from Abraham” (Hebrews 7:5). The Levitical priesthood continued to serve in the temple throughout the earthly lifetime of Jesus. But after the death, resurrection, and ascension of the Lord Jesus, the structure of leadership changed: "For when there is a change of the priesthood, there must also be a change of the law" (Hebrews 7:12). Christ is now our High Priest. Christians are now God's temple and His royal priesthood (Hebrews 4:14-15; 1 Corinthians 6:19-20; 1 Peter 2:9-10).
Our High Priest ministers the new covenant to us (God's law written on our hearts) by giving us the Holy Spirit (Hebrews 12:24; 10:16). This law operates powerfully, causing us to love others with Spirit-produced love (Galatians 5:22-23). That is why John writes, "If anyone has material possessions and sees his brother in need but has no pity on him, how can the love of God be in him?" (1 John 3:17-18). Because God’s love compels a true Christian to give, none of the New Testament epistles command or recommend that Christians pay a tithe. Rather than being a requirement, giving results from a Christian’s love.
Christians may, if they choose, give a tenth of their income to the church, meeting spiritual and material needs in their needy world. Some will choose to give less than a tenth; some will choose to give much more than a tenth. Paul recommends giving to the church on Sunday: “On the first day of every week, each one of you should set aside a sum of money in keeping with his income” (1 Corinthians 16:2a).
Christians shouldn’t hoard but give as much as God directs. It is God’s money. His rewards outweigh the cost. “Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver. And God is able to make all grace abound to you, so that in all things at all times, having all that you need, you will abound in every good work” (2 Corinthians 9:6-8).
