Should I Tithe?

A common doctrine taught today in the world of “Christendom” is that of tithing. Many church buildings are full of parishioners being told that they must give 10% of their gross earnings to their church. They are told that by doing so they will reap great blessings. Adversely, they are told that not doing so will incur God’s wrath. YouTube houses video after video of preachers pushing tithing as a Biblical command for the Christian. In one such video, a very popular preacher based in Atlanta jokes, so he says, about lining up parishioners who failed to tithe and placing them in front of a firing squad.

On the contrary, many others go to church on Sunday and listen to sermons denouncing tithing as a commandment for the Old Testament Israelite that is not to be observed by the New Testament Christian. These preachers instead preach a doctrine of deliberate, cheerful, and liberal giving based largely on 2 Corinthians 9:6-7.

Somewhere in the middle reside those preachers who teach that while tithing is indeed an Old Testament command for an Old Testament religion, it is still a useful principle on which New Testament giving should be benchmarked. That is to say that the New Testament Christian should always purpose to give at least 10% of their gross earnings. To give anything less than that would be to fall short.

Most will readily agree that giving of our means is necessary. Our giving equips the church to ably carry out her mission to evangelize (Matthew 28:19), edify (Ephesians 4:11-12, 15-16), and provide benevolence (1 Corinthians 16:1; 2 Corinthians 8:1-15). Not only is giving necessary, it is commanded. Consider the following words of the Apostle Paul:

Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come. (1Corinthians 16:1-2)

Given the different things being taught about giving with respect to tithing, it is easy to see how a sincere person could become confused while seeking to do God’s will as it regards his giving. As the Bible is the sole source for religious truth (John 17:17; 2 Peter 1:3), it is to the Bible that we must turn in order to discern correctly the truth regarding tithing or any other religious matter. It is with that thought that we will turn our gaze towards God’s Word as we seek to answer the question, “What is tithing and should I do it?”

The Old Testament

The first mention that we find of tithing in the Bible is found in Genesis 14:20 when Abram, upon his return from defeating some foreign kings and rescuing his nephew, Lot, gave a tithe from his spoils to Melchizedek:

And when Abram heard that his brother was taken captive, he armed his trained servants, born in his own house, three hundred and eighteen, and pursued them unto Dan. And he divided himself against them, he and his servants, by night, and smote them, and pursued them unto Hobah, which is on the left hand of Damascus. And he brought back all the goods, and also brought again his brother Lot, and his goods, and the women also, and the people. 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 14:14-20 – Emp. TW).

The Genesis account does not make it exactly clear whether it was Abram or Melchizedek who paid the tithe, however the Hebrew writer affirms that it was indeed Abram who paid the tithe to Melchizedek:

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; 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. (Hebrews 7:1-2)

The next time we read about a tithe is when Jacob made a vow to God after his dream of the ladder into heaven in Bethel:

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, So that I come again to my father’s house in peace; then shall the Lord be my God: 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. (Genesis 28:20-22 – Emp. TW)

There is no evidence that the paying of a tithe was commanded by God during the patriarchal dispensation. From the contexts quoted above, it appears that both the paying of the tithe by Abram and the vow to give a tenth by Jacob were voluntary. They both recognized the status of the recipient. Abram acknowledged Melchizedek “King of Salem” and “priest of the most high God”. Jacob recognized God himself.

That tithing was commanded under the law of Moses is undisputed. While in the wilderness after having left Egypt, the new nation of Israel received the law from their leader, Moses. The law, the contents of which is spread throughout the books of Exodus, Leviticus, Numbers, and Deuteronomy, contained a list of regulations and ordinances that covered morality, social issues, purity, and food. The law also contained detailed instructions for the priesthood, the several feasts that the Israelites were to celebrate, the sacrifices and offerings they were to make, and the construction and transporting of the Tabernacle, Ark of the Covenant, and other associated items. It becomes apparent that if tithing was commanded by God, then it would also be regulated by the law.

And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s: it is holy unto the Lord. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord. (Leviticus 27:30-32)

We read in Genesis 28:20-22 where Jacob made a vow to pay a tithe to God. In the preceding passages we see God laying claim to the tithe from Jacob’s descendants. This tithe was to come from the Israelites produce and their livestock. We should not expect that the Israelites were to simply set aside ten percent of their produce and livestock to exist in some separate part of the field or barn until it dies. Certainly God would not allow such wastefulness. Indeed, if we look further into the law we find that God had specific uses for the tithe as it met two needs: to sustain the Levites, freeing them to perform their legal and religious duties, and to provide for the less fortunate (fatherless, widows and poor).

The Levites were not given a possession of land as were the other tribes of Israel. Instead, the Levites were set aside for the service of the tabernacle (Numbers 18:23, Deuteronomy 10:8). Furthermore, the descendants of Aaron were set apart to serve as priests (Exodus 28:1-4). Because of this, the Levites did not have land on which to cultivate produce nor to keep livestock as did the other tribes. In order for the Levites to have food to eat, the other tribes were commanded to set aside a “…tithe of the land, whether of the seed of the land, or of the fruit of the tree…” as well as a “…tithe of the herd, or of the flock” (Leviticus 27:30-32). We find this expressed in Numbers 18:21, “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.” This is reiterated in verse 24, “But the tithes of the children of Israel, which they offer as an heave offering unto the Lord, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.”

After the Levites received the tithe from the other tribes of the Israelites, they were then supposed to take a tithe of the tithe and give it to the priests.

And the Lord spake unto Moses, saying, 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. And this your heave offering shall be reckoned unto you, as though it were the corn of the threshing floor, and as the fulness of the winepress. Thus ye also shall offer an heave offering unto the Lord of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the Lord’S heave offering to Aaron the priest. (Numbers 18:25-28)

The other need that was satisfied by tithing was providing for the less fortunate. As with every nation since the beginning (Matthew 26:11), there have been people who are less fortunate than others for various reasons. Some were born in situations that were less than favorable. Some faced situations later in life that left them struggling to get by. Some made ill-advised decisions and are reaping the consequences of such. In any case, the less fortunate do exist along with the need to provide for their well-being. This is something that God takes to heart to the point that He included provisions for it in the law. According to the law, every third year, the Israelites were to store up the tithes for that year locally. This provided food once again for the Levites, who had no inheritance, as well as for strangers, the fatherless, widows, and poor.

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 New Testament

Tithing is referenced in the New Testament. Twice it is referenced by Jesus as part of a woe concerning the scribes and Pharisees (Matthew 23:23, Luke 11:42). Tithing is also mentioned by the Pharisee who is boasting in himself in the story of the Pharisee and the Publican (Luke 18:12). Further reference to tithing can be found in Hebrews 7:4-9 where the Hebrew writer uses Abram’s paying a tithe to Melchizedek in making the case for the superiority of Jesus’ High Priesthood over the Levitical priesthood.

Although reference is made to tithing, there is no law concerning tithing given in the New Testament. This is important to note as Jesus has effectively blotted “out the handwriting of ordinances that was against us, which was contrary to us, and took it out of the way, nailing it to his cross” (Colossians 2:14). Since we live under a new covenant, we must align ourselves by the ordinances of that covenant rather than those of the old covenant which is no longer in force (Hebrews 8:6, 9:16). That said, although the New Testament does not contain any law concerning tithing, it does have something to say about the giving of means.

That money is needed is without question. The church has as its threefold mission: evangelism (Matthew 28:19-20, Mark 16:15-16), edification (Ephesians 4:12, Hebrews 10:24-25), and benevolence (Galatians 6:9-10, James 1:26-27). Of the three, evangelism and benevolence benefit the most from giving. Because of giving, the local congregation is able to support financially missionaries near and far, struggling congregations and the training of preachers. Giving also allows the local congregation to provide for the needs of widows, orphans, and others who are in need. Without giving, those two great works would be greatly diminished.

Since giving is necessary, let us look and see what regulations the New Testament has put forth concerning giving.

Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come. And when I come, whomsoever ye shall approve by your letters, them will I send to bring your liberality unto Jerusalem. And if it be meet that I go also, they shall go with me. (1 Corinthians 16:1-4)

During the first century, there was a famine which caused the saints in Jerusalem to require financial support (Acts 11:27-30). Paul appealed to various congregations to set aside a contribution that would be collected on the first day of the week. The reason it was to be collected on the first day of the week is because that was when the saints were meeting already to worship (Acts 20:7). That makes the first day of the week convenient as the person designated to gather and deliver the collection would not have to go to each household, but rather to the general assembly to gather the funds. This provides us an example of benevolent giving that we should follow today. A need arose and individual congregations collected funds from its members which was gathered on the first day of the week and sent to meet the needs of other saints. It is a certainty that there are needs to be met within the church and without (Galatians 6:10, 2 Corinthians 9:13). Continuing to give on the first day of the week greatly helps your local congregation in meeting those needs. In fact, giving is the only means by which the church is authorized to collect funds.

The New Testament has more to say with regard to giving.

But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. 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 9:6-8)

Nowhere in the New Testament will anyone find a Scripture commanding an exact amount nor a percentage that should be given. Instead, what we find is encouragement to let our giving be bountiful, planned, and with a cheerful disposition. No person wants to receive a gift from someone who does not want to give the gift, or gives it begrudgingly. God is no different. He wants us to want to give. Furthermore, He does not demand more of us than what we have as we are also told to give “as God hath prospered him” (1 Corinthians 16:2). That means that your giving should reflect your prosperity. However, even with that there is no specific proportion given by which one must base the amount written on their check.

Final Thoughts

That said, the things written in the Old Testament “are written for our learning (Romans 15:4). I believe this to be true concerning tithing. Tithing allowed the Israelites to meet the needs of others. It also helped to teach the Israelite to rely on God. It would be tough to get someone to give up something that, if kept, would benefit them. Someone who does not think that there is enough food available to feed his family is not likely to set aside something for another family. For the Israelite to set aside faithfully ten percent of their produce and livestock to meet the needs of others would have required a great deal of confidence in God. By tithing, not only did the Israelite provide for the needs of others, but they also demonstrated and cultivated their reliance on God to ultimately meet all needs.  

While tithing is not commanded in the New Testament, both of these benefits persist to this day. As pointed out, our liberal and cheerful giving on the first day of the week goes far in enabling the local congregation to provide for the needs of others. Likewise, it also helps us to rely on God. After telling the saints in Corinth that “God loves a cheerful giver”, Paul writes the following:

And God is able to make all grace abound toward you; that ye, always having all sufficiency in all things, may abound to every good work: (As it is written, He hath dispersed abroad; he hath given to the poor: his righteousness remaineth for ever. Now he that ministereth seed to the sower both minister bread for your food, and multiply your seed sown, and increase the fruits of your righteousness;) Being enriched in everything to all bountifulness, which causeth through us thanksgiving to God. (2 Corinthians 9:8-11)

We have no cause to be concerned with having enough to provide for ourselves and to be able to give so that others can benefit because “God is able to make all grace abound toward you,” making you sufficient for this great work. Now isn’t that wonderful?  

Again, the New Testament does not give an amount or a percentage for what our giving should be. The final determination for that is between you and God. As long as you give as you prosper, give liberally, plan your giving, and give cheerfully you will meet God’s requirements. If you want to base your giving on it being at least 10% of your income, that is your business. However, that is not a threshold that you should bind on others.