A Biblical Perspective on Tithing

By Ashley R. Clarkson
1 October, 2003

"Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe." - Numbers 18:26

Tithing is one of the most poorly understood doctrines around today. It is also used by all sorts to justify monetary greed. The object of this article is to establish the Biblical perspective on tithing, and the implications this has on the individual believer. It is probable that the conclusions in this article will annoy at least one reader somewhere down the line. No matter. The author is here to present truth, not make friends. Such pleasantries now dispensed with, it is time to move into the topic at hand.

The origin of the tithe

Without a doubt if a poll were taken today of all true christians, 9 out of 10 would answer that they believe that tithing is a biblical mandate for Christians. If these certain interviewees were then asked if they could biblically support their stance, most would probably dash for the door, jump the fence and run for the hills. Only a few would have any idea as to the origin of tithing, and most would repeat that which was taught to them by their pastor, favourite televangelist or preacher. While this is not always such a bad thing, it is notable to point out now that the word of any of the above is just as good as those who are not of the said description. It is also a good idea to point out that all things should be given the 'Berean Test' (Acts 17:11), and also, that many of these who do not run for the hills have probably not applied this acid test of truth. To start from the beginning would thus be a good idea, as this provides a good stepping stone to the topic at hand.

The first Tithe

And the king of Sodom went out to meet him after his return from the slaughter of Chedorlaomer, and of the kings that were with him, at the valley of Shaveh, which is the king's dale. And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God. And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth: And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all. - Genesis 14:17-20 This verse is designated as the first tithe in the Bible. Abraham (at this time named Abram) had just won a big battle, having retrieved his nephew, all the captives and spoil, as well as the spoil of those he had just defeated. As a show of his gratitude to God, he gives 10 percent (the definition of a tithe is one tenth, or, for the mathematically savvy, 10 percent) of the captured spoils to Melchizedek, the king of Salem, who also holds the position of the most high priest of God. The big point here is though, (and this is skipped by most people who use this as a justification for obligatory tithing of money) that this is the only recorded instance in Abraham's lifetime when he ever tithed. In 175 years, he is recorded as having tithed just the once! Also, Abraham was neither commanded by God, nor Melchizedek, to give a single cent. In fact, the King of Sodom offered him all the spoils, but Abraham refused it, save that which had already been eaten, and that which belonged to Aner, Eshcol and Mamre under the rules of War. Even Jacob in Genesis 28:22 offers one tenth of what God gives him by his own free-will - in both cases God has neither asked nor commanded for a tenth of what they have. Remember this, it will rear its ugly head again later.

Tithing in Mosaic Law

In Mosaic Law, tithing took on a different format. From Leviticus to Malachi are found most references to tithing. Many use this as their vindication of obligatory tithing. Under Mosaic Law, tithing was obligatory. There were three specific tithes.

"And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation." - Numbers 18:21 The first obligatory tithe was a ten percent tithe of the whole of Israel to support the Priests and Levites. God gave them this ten percent since, unlike the other 11 tribes of Israel, they received no territory to rule over, but were instead the tribe that served the Lord, segregated from the rest of Israel. They therefore needed this tithe to be able to survive. This was a yearly tithe.

"Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always. And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose: And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee." - Deuteronomy 14:22-27 The second tithe was one brought to Jerusalem for festivities. The Levites were again to receive a share of this tithe, since it was impossible for them to grow crops or cattle, as they had no land to grow it on.

"At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest." - Deuteronomy 14:28-29 The last tithe occurred once every three years, and was a tithe for the poor and needy, given from the increase of the land for that year. This is related to the second tithe in that it is the same increase of the land that is used in the other two years, but in this case they have been directed to tithe in another manner. You may consider this a part of the second Tithe if you so desire, however I personally class them as seperate tithes. An analogy for my logic would be if you had a certain sum that you gave to charities each year. For two years you gave to the first charity, and on the third you gave to the other. It would be the same tithe, in that the same sum of money is being donated, but different in that the receiver of the sum on the third year differs to the receiver on the first two years.

A modern day equivalent of this would be an income tax. Essentially it is the same thing. A portion of the Israelites yearly income was given to the Levites and Priests for their subsistence and the upkeep of the tabernacle, much like we pay a tax on income to pay for all the government run schemes such as health and education, and the upkeep of roads and other amenities. Like today's tax system, there were penalties for not paying up. Those penalties however, were far more severe than any that the IRD can impose.

"Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. 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. 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." - Malachi 3:8-11

God here declares that the Jews should, after robbing God, tithe again so that none is owed to him. He then declares that those who disobey this command will be rebuked. Very scary stuff.

Does this apply to Christians?

The short answer is a resounding no! The tithe as stipulated in the Old Testament as part of Mosaic Law no more applies to us under the Law of Grace than circumcision for males (referring here to the practice for religious reasons under the law, not medical reasons). The same argument against circumcision that St. Paul applied is applicable to tithing.

"For I testify again to every man that is circumcised, that he is a debtor to do the whole law." - Galatians 5:3

"Christ hath redeemed us from the curse of the law, being made a curse for us: for it is written, Cursed is every one that hangeth on a tree:" - Galatians 3:13

Tithing was one of the obligations of the law that Christ died to free us from. Therefore, it is wrong to use the Old Testament law of tithing as a justification for the continuance of tithing in the Christian Church. Anyone who does this is making the same mistake as the Judaisers were, nearly 2000 years ago.

Giving in the New Testament

There are only eight circumstances where tithing is mentioned in The New Testament. For example -

"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." - Matthew 23:23

Here Jesus chastises the Pharisees for neglecting the other portions of the law for the sake of tithing. There is no command here to tithe, it is a chastisement. Likewise, the Mosaic Law has not been replaced by the New Covenant, which occurs with the death and resurrection of Christ.

An actual search however, for obligatory tithing, will turn up fruitless. There is none. Nowhere in the New Testament, from Matthew to Revelation, is any believer at any time, instructed to tithe (give 10 percent) to either the local church, or to the temple in Jerusalem. Instead, a new concept is brought up - giving freely.

"Heal the sick, cleanse the lepers, raise the dead, cast out devils: freely ye have received, freely give." - Matthew 10:8

Instead of giving to the church obligatorily, we are commanded to freely give of what we have to others, since Christ freely gave his life for us. This can include money, as well as time, resources, friendship, knowledge, love...all these we can give to others. Those who wish to give to their church or a mission should feel perfectly free to do so, just as those who would rather see the money given to charities for the less fortunate, like the millions of starving Africans (who do so while their corrupt leaders wage war with their neighbours and squander what is left of the money in the treasury) or those with mental or physical disabilities. Even sponsoring a fellow believer's website or ministry counts as giving. And how much should we give? There is no fixed sum. As much or as little as you please. However, do bear in mind the words of St. Paul -

"For we brought nothing into this world, and it is certain we can carry nothing out. And having food and raiment let us be therewith content. But they that will be rich fall into temptation and a snare, and into many foolish and hurtful lusts, which drown men in destruction and perdition. For the love of money is the root of all evil: which while some coveted after, they have erred from the faith, and pierced themselves through with many sorrows." - 1 Timothy 6:7-10

The love of money is the root of all evil, and this can be fed by hoarding away money. So the lack of a command for tithing does not give us the excuse to hoard away money, as this will only give Satan 'a foot in the door', so to speak. However, as there are no set fixed amounts for tithing, there is no reason to have to give away money if money is hard to come by. Give only what you can afford or want to, when you want to, with a happy heart, not because you feel you have to 'score points' or other non-sensical ideas. It is better to not give money at all than to give with an unjoyful heart at the prospect of giving.

"Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver." - 2 Corinthians 9:7

In Conclusion

In conclusion, it is not obligatory for a Christian to tithe to a church or ministry or any similar organisation, since this is an aspect of the Mosaic Law, which was fulfilled with Christ's death and resurrection. To claim it is so is to be as a Judaiser, and all things which St. Paul spoke of regarding the Judaisers applies to those which promote this doctrine. Using Abraham or Jacob as arguments are just as erroneous. Abraham and Jacob both were circumcised as commanded by God, as part of the law (not yet given). Even so, their gift was freewill and their giving of ten percent is no indication of a bounding sum.

We are, however, told to freely give of ourselves just as Christ gave of himself. There is no fixed sum of money (if we decide to give money), as much or as little as we can afford or want is more than sufficient, bearing in mind that we should not be hoarding cash as it is an opening to sin, and that we should only give because we want to, not because we feel we have to.

Giving of other gifts, such as time, resources, love, knowledge, friendship... are all satisfactory fulfillments of this command. There is no reason why more than one of these (or even better, all) could not be given, but that is up to the believer and his/her conscience.