Regarding Christians and Tithing

The following outline is simply a set of notes that essentially presents the position that tithing is not required of believers and that believers are, rather, to give in faith from their hearts, considering a variety of principles of giving.

I believe that if the church teaches giving according to true biblical principles, it could perhaps more aggressively advance the Kingdom of God. True New Covenant giving is not based on a system; rather, it, like salvation, is based upon faith and the heart.

Note the following considerations:

Tithing

1.        In General.  Tithing is a concept that appears to have been designed by God in part as the mechanism for supporting the Levites.  The Levites are the descendants of Jacob's son, Levi.  When the nation of Israel entered the Promised Land, the people were assigned land in which to reside according to family groups--as the descendants of Jacob's 12 sons. However, the Levites were not given land.  Thus, they had no means to support themselves.  To care for the Levites, God required all of the other family groups to give a tenth of the produce of their land and animals to the Levites.  This support enabled the Levites to focus their energies on the responsibilities associated with the administration of the temple and the sacrifices. 

a.         Note the explanations provided in the following scriptures:

i.         Numbers 1:48-53 - For the LORD had told Moses: “Do not register or take a census of the tribe of Levi with the [other] Israelites. Appoint the Levites over the tabernacle of the testimony, all its furnishings, and everything in it. They are to transport the tabernacle and all its articles, take care of it, and camp around it. Whenever the tabernacle is to move, the Levites are to take it down, and whenever it is to stop at a campsite, the Levites are to set it up. Any unauthorized person who comes near [it] must be put to death. The Israelites are to camp by their military divisions, each man with his encampment and under his banner. The Levites are to camp around the tabernacle of the testimony and watch over it, so that no wrath will fall on the Israelite community."

ii.        Numbers 3:5-9 - The LORD spoke to Moses: "Bring the tribe of Levi near and present them to Aaron the priest to assist him. They are to perform duties for him and the entire community before the tent of meeting by attending to the service of the tabernacle. They are to take care of all the furnishings of the tent of meeting and perform duties for the Israelites by attending to the service of the tabernacle. Assign the Levites to Aaron and his sons; they have been assigned exclusively to him from the Israelites.

iii.      In Numbers 4, three clans of Levites are assigned the task of carrying particular things as the tabernacle is moved.

iv.      Numbers 18:21, 24 God says, “Look, I have given the Levites every tenth in Israel as an inheritance in return for the work they do, the work of the tent of meeting.... For I have given them the tenth that the Israelites present to the LORD as a contribution for [their] inheritance. That is why I told them that they would not receive an inheritance among the Israelites.”

v.      In Deuteronomy 14:22-29, Moses states the following to Israel about the tithe:“Each year you are to set aside a tenth of all the produce grown in your fields. You are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herd and flock, in the presence of the LORD your God at the place where He chooses to have His name dwell, so that you will always learn to fear the LORD your God. But if the distance is too great for you to carry it, since the place where the LORD your God chooses to put His name is too far away from you and since the LORD your God has blessed you, then exchange it for money, take the money in your hand, and go to the place the LORD your God chooses. You may spend the money on anything you want: cattle, sheep, wine, beer, or anything you desire. You are to feast there in the presence of the LORD your God and rejoice with your family. Do not forget the Levite within your gates, since he has no portion or inheritance among you. "At the end of [every] three years, bring a tenth of all your produce for that year and store [it] within your gates. Then the Levite, who has no portion or inheritance among you, the foreign resident, fatherless, and widow within your gates may come, eat, and be satisfied. And the LORD your God will bless you in all the work of your hands that you do.”

vi.     Nehemiah 10:37 – After Israel returned from the Babylonian captivity, they made a vow to God, which included a commitment to bring their offerings and a tithe: “We will bring [a loaf] from our first batch of dough to the priests at the storerooms of the house of our God. We will also bring the firstfruits of our [grain] offerings, of every fruit tree, and of the new wine and oil. A tenth of our land's [produce] from our lands belongs to the Levites, for the Levites are to collect the one-tenth offering in all our agricultural towns.”

b.      Further, the Levites themselves were to give a tithe of their receipts to the priests (Aaron and his descendants--a subgroup of the Levites).

Numbers 18:25-31 - The LORD instructed Moses, “Speak to the Levites and tell them: 'When you receive from the Israelites the tenth that I have given you as your inheritance, you must present part of it as an offering to the LORD—a tenth of the tenth. Your offering will be credited to you as if [it were your] grain from the threshing floor or the full harvest from the winepress. You are to present an offering to the LORD from every tenth you receive from the Israelites. Give some of it to Aaron the priest as an offering to the LORD. You must present the entire offering due the LORD from all your gifts. The best part of the tenth is to be consecrated.' Tell them further: 'Once you have presented the best part of the tenth, and it is credited to you Levites as the produce of the threshing floor or the winepress, then you and your household may eat it anywhere. It is your wage in return for your work at the tent of meeting.’”

c.       The priests had substantial responsibilities with regard to the sacrifices of the burnt, grain, fellowship, sin, and restitution offerings given.

Leviticus 4:27-31 – The Lord said to Moses: Now if any of the common people sins unintentionally by violating one of the LORD's commands, does what is prohibited, and incurs guilt, or if someone informs him about the sin he has committed, then he is to bring an unblemished female goat as his offering for the sin that he has committed. He is to lay his hand on the head of the sin offering and slaughter it at the place of the burnt offering. Then the priest must take some of its blood with his finger and apply it to the horns of the altar of burnt offering. He must pour out the rest of its blood at the base of the altar. He is to remove all its fat just as the fat is removed from the fellowship sacrifice. The priest is to burn [it] on the altar as a pleasing aroma to the LORD. In this way the priest will make atonement on his behalf, and he will be forgiven.

d.       Thus, the tithe was a mechanism that enabled the system of sacrifices to be sustained.  However, the system of sacrifices is no longer needed, because of the work of Christ.

Hebrews 7:11-12, 26-28 - If perfection could have been attained through the Levitical priesthood—and indeed the law given to the people established that priesthood—why was there still need for another priest to come, one in the order of Melchizedek, not in the order of Aaron? For when the priesthood is changed, the law must be changed also. . . . Such a high priest truly meets our need—one who is holy, blameless, pure, set apart from sinners, exalted above the heavens. Unlike the other high priests, he does not need to offer sacrifices day after day, first for his own sins, and then for the sins of the people. He sacrificed for their sins once for all when he offered himself. For the law appoints as high priests men in all their weakness; but the oath, which came after the law, appointed the Son, who has been made perfect forever.

The need for the tithe should, therefore, be considered to have ended with the old system of reconciliation with God.

2.       Pre-Law Tithing. The author of Hebrews notes that the patriarch, Abraham, gave a tenth to the unique high priest, Melchizedek, and that Levi was, biologically, in Abraham at the time of that tithe. Hebrews 7:1-10. Referring to this passage, some argue that since Abraham pre-dates Moses and the Law, this act of Abraham suggests the basis for a tithe as being prior to and, therefore, superior to the scope of the law. The implication is that even though we are beyond the requirements of the law today, we, like Abraham, should still give a tenth. However, the author of Hebrews did not discuss this instance of Abraham and Melchizedek as a means to advocate that tithing continues into the New Covenant times. Rather, the author of Hebrews was suggesting that Melchizedek had to be special—superior to Abraham—if even the great patriarch, Abraham, would give him a tenth; then the author of Hebrews reasons that Jesus is a unique high priest like Melchizedek—superior to the levitical priesthood. In Hebrews 7:26-28, it is written: “For this is the kind of high priest we need: holy, innocent, undefiled, separated from sinners, and exalted above the heavens. He doesn't need to offer sacrifices every day, as high priests do—first for their own sins, then for those of the people. He did this once for all when He offered Himself. For the law appoints as high priests men who are weak, but the promise of the oath, which came after the law, [appoints] a Son, who has been perfected forever.” Thus, the author’s teaching relates to the superior priesthood of Jesus and not to tithing.

3.       The Law and Gentiles. Perhaps even more interesting from the perspective of Gentiles is the question of whether Gentiles were ever required to give a tithe. In this regard, it should be noted from the above statements that tithing is a requirement of the law. There is no question that the law does not apply to the Gentiles. In Acts 15, Luke details circumstances surrounding the event wherein certain believers who were Pharisees advocated to Gentile believers that they were required to be circumcised (and comply with the law of Moses) in order to be saved. The issue culminated in a big council meeting in Jerusalem of early church leaders, including Peter, James, John, Paul and Silas. The issue was debated and discussed, and the outcome was the issuance of a letter to Gentile believers. The letter states as follows: “From the apostles and the elders, your brothers, To the brothers from among the Gentiles in Antioch, Syria, and Cilicia: Greetings. Because we have heard that some to whom we gave no authorization went out from us and troubled you with their words and unsettled your hearts, we have unanimously decided to select men and send them to you along with our beloved Barnabas and Paul, who have risked their lives for the name of our Lord Jesus Christ. Therefore we have sent Judas and Silas, who will personally report the same things by word of mouth. For it was the Holy Spirit's decision—and ours—to put no greater burden on you than these necessary things: that you abstain from food offered to idols, from blood, from eating anything that has been strangled, and from sexual immorality. If you keep yourselves from these things, you will do well. Farewell.” Acts 15:23b-29. Thus, the Jerusalem Council detailed what they believed God required of Gentiles with regard to living and the law of Moses. There was no mention of tithing. Of course, numerous other passages in the New Testament restate the proposition that we are not required to comply with the law. (Ephesians 2:14-16)

Voluntary Offering Giving

There are instances of giving in the Old Testament that involve spontaneous, voluntary giving to God that are not related to tithing.

a.         Genesis 4:3-4 - In the course of time Cain presented some of the land's produce as an offering to the LORD. And Abel also presented [an offering]—some of the firstborn of his flock and their fat portions. The LORD had regard for Abel and his offering.

b.         Genesis 8:20 - Then Noah built an altar to the LORD. He took some of every kind of clean animal and every kind of clean bird and offered burnt offerings on the altar.

c.      Exodus 18:1, 12 - Moses' father-in-law Jethro, the priest of Midian, heard about everything that God had done for Moses and His people Israel, and how the LORD had brought Israel out of Egypt.... Then Jethro, Moses' father-in-law, brought a burnt offering and sacrifices to God, and Aaron came with all the elders of Israel to eat a meal with Moses' father-in-law in God's presence.

God Requires a Particular Offering.

There are also instances in the the Old Testament wherein God actually requires an offering (similar to the way in which He required the tithe to the Levites).

a.        Genesis 22:2, 7 – God spoke to Abraham: "Take your son," He said, "your only [son] Isaac, whom you love, go to the land of Moriah, and offer him there as a burnt offering on one of the mountains I will tell you about.” ... Then Isaac spoke to his father Abraham and said, "My father." And he replied, "Here I am, my son." Isaac said, "The fire and the wood are here, but where is the lamb for the burnt offering?"

b.      Exodus 20:24 – God spoke to Moses: "You must make an earthen altar for Me and sacrifice on it your burnt offerings and fellowship offerings, your sheep and goats, as well as your cattle. I will come to you and bless you in every place where I cause My name to be remembered.”

c.        Exodus 22:29-30 – God declared to Moses a host of ordinances that were to be instituted among the Israelites, including the following:"You must not hold back [offerings from] your harvest or your vats. Give Me the firstborn of your sons. Do the same with your cattle and your flock. Let them stay with their mothers for seven days, but on the eighth day you are to give them to Me.”

God Requires a Voluntary Offering.

God also required a voluntary offering. The offering itself was mandated, but the amount to be given was left to the “heart” of the individual.

a.       Exodus 25:1-7 - The LORD spoke to Moses: "Tell the Israelites to take an offering for Me. You are to take My offering from everyone whose heart stirs him [to give]. This is the offering you are to receive from them: gold, silver, and bronze; blue, purple, and scarlet yarn; fine linen and goat hair; ram skins dyed red and manatee skins; acacia wood; oil for the light; spices for the anointing oil and for the fragrant incense; and onyx along with [other] gemstones for mounting on the ephod and breastpiece.” Exodus 35:4-9, 21, - Then Moses said to the entire Israelite community, "This is what the LORD has commanded: Take up an offering for the LORD among you. Let everyone whose heart is willing bring this as the LORD's offering: gold, silver, and bronze; blue, purple, and scarlet yarn; fine linen and goat hair; ram skins dyed red and manatee skins; acacia wood; oil for the light; spices for the anointing oil and for the fragrant incense; and onyx with gemstones to mount on the ephod and breastpiece.” ... Everyone whose heart was moved and whose spirit prompted him came and brought an offering to the LORD to construct the tent of meeting for every use, and [to make] the holy garments.... So the Israelites brought a freewill offering to the LORD, all the men and women whose hearts prompted them to bring [something] for all the work that the LORD, through Moses, had commanded to be done.

b.      Exodus 36:3b, 6-7 - Meanwhile, the people continued to bring freewill offerings morning after morning. . . . After Moses gave an order, they sent a proclamation throughout the camp: "Let no man or woman make anything else as an offering for the sanctuary." So the people stopped. The materials were sufficient for them to do all the work. There was more than enough.

Giving to the Poor in the Old Testament 

God provided a directive to meet the needs of the poor.

Deuteronomy 15:7-8 – Moses spoke to Israel: "If there is a poor person among you, one of your brothers within any of your gates in the land the LORD your God is giving you, you must not be hardhearted or tightfisted toward your poor brother. Instead, you are to open your hand to him and freely loan him enough for whatever need he has.”

New Testament Giving

The principles of New Testament giving, many of which are set forth below, are significantly different from the principles presented by the Old Testament law:

1.         Give when a person asks for help.

Matthew 5:42 – Jesus said, “Give to the one who asks you, and don't turn away from the one who wants to borrow from you.”

2.         Give to the poor and give secretly.

Matthew 6:1-3 – Jesus said, "Be careful not to practice your righteousness in front of people, to be seen by them. Otherwise, you will have no reward from your Father in heaven. So whenever you give to the poor, don't sound a trumpet before you, as the hypocrites do in the synagogues and on the streets, to be applauded by people. I assure you: They've got their reward! But when you give to the poor, don't let your left hand know what your right hand is doing, so that your giving may be in secret. And your Father who sees in secret will reward you.”

3.         Your giving will be noticed by God.

Matthew 10:42 - And whoever gives just a cup of cold water to one of these little ones because he is a disciple—I assure you: He will never lose his reward!"

4.         Giving as an indication of trust that God will supply the needs.

a.        Matthew 19:20-22 – (Jesus' discussion with the rich young ruler about how to have eternal life:) "I have kept all these," the young man told Him. "What do I still lack?" "If you want to be perfect," Jesus said to him, "go, sell your belongings and give to the poor, and you will have treasure in heaven. Then come, follow Me." When the young man heard that command, he went away grieving, because he had many possessions.

b.        Mark 10:21-22 – Jesus spoke to the rich, young ruler: Then, looking at him, Jesus loved him and said to him, "You lack one thing: Go, sell all you have and give to the poor, and you will have treasure in heaven. Then come, follow Me." But he was stunned at this demand, and he went away grieving, because he had many possessions.

c.       Luke 12:33 - Sell your possessions and give to the poor. Make money-bags for yourselves that won't grow old, an inexhaustible treasure in heaven, where no thief comes near and no moth destroys. For where your treasure is, there your heart will be also.

5.         Giving to the persons in need is, in effect, giving to Jesus.

Matthew 25:31-40 – Jesus said, "When the Son of Man comes in His glory, and all the angels with Him, then He will sit on the throne of His glory. All the nations will be gathered before Him, and He will separate them one from another, just as a shepherd separates the sheep from the goats. He will put the sheep on His right, and the goats on the left. Then the King will say to those on His right, 'Come, you who are blessed by My Father, inherit the kingdom prepared for you from the foundation of the world. For I was hungry and you gave Me something to eat; I was thirsty and you gave Me something to drink; I was a stranger and you took Me in; I was naked and you clothed Me; I was sick and you took care of Me; I was in prison and you visited Me.' "Then the righteous will answer Him, 'Lord, when did we see You hungry and feed You, or thirsty and give You something to drink? When did we see You a stranger and take You in, or without clothes and clothe You? When did we see You sick, or in prison, and visit You?' "And the King will answer them, 'I assure you: Whatever you did for one of the least of these brothers of Mine, you did for Me.’”

6.         Giving is an evidence of the love that Jesus asks us to share with the world.

Luke 6:30, 34-35, 38 - Give to everyone who asks from you, and from one who takes away your things, don't ask for them back. . . . And if you lend to those from whom you expect to receive, what credit is that to you? Even sinners lend to sinners to be repaid in full. But love your enemies, do [what is] good, and lend, expecting nothing in return. Then your reward will be great, and you will be sons of the Most High. . . . Give, and it will be given to you; a good measure; pressed down, shaken together, and running over will be poured into your lap. For with the measure you use, it will be measured back to you."

7.         Compliance with a tithing requirement is inferior to justice and love.

a.         Matthew 23:23 – Jesus said, "Woe to you, scribes and Pharisees, hypocrites! You pay a tenth of mint, dill, and cumin, yet you have neglected the more important matters of the law—justice, mercy, and faith. These things should have been done without neglecting the others.”

b.         Luke 11:42 – Jesus said, "But woe to you Pharisees! You give a tenth of mint, rue, and every kind of herb, and you bypass justice and love for God. These things you should have done without neglecting the others.”

8.         A suggestion that tithing was not eliminated (at least to the point of Jesus death).

Luke 11:42 – Jesus said, "But woe to you Pharisees! You give a tenth of mint, rue, and every kind of herb, and you bypass justice and love for God. These things you should have done without neglecting the others.”

9.         It is necessary to help the weak/poor.

a.        Acts 20:34-36 – Paul said to the elders in the church at Ephesus during his missionary journey, “You yourselves know that these hands have provided for my needs, and for those who were with me. In every way I've shown you that by laboring like this, it is necessary to help the weak and to keep in mind the words of the Lord Jesus, for He said, 'It is more blessed to give than to receive.'"

b.     Galatians 2:9-10 - Paul said to the Galatians, “When James, Cephas, and John, recognized as pillars, acknowledged the grace that had been given to me, they gave the right hand of fellowship to me and Barnabas, [agreeing] that we should go to the Gentiles and they to the circumcised. [They asked] only that we would remember the poor, which I made every effort to do."

c.      Romans 15:25-28 – Paul said to the Romans, “Now, however, I am traveling to Jerusalem to serve the saints; for Macedonia and Achaia were pleased to make a contribution to the poor among the saints in Jerusalem. Yes, they were pleased, and they are indebted to them. For if the Gentiles have shared in their spiritual benefits, then they are obligated to minister to Jews in material needs. So when I have finished this and safely delivered the funds to them, I will go by way of you to Spain.

10.     The following lengthy passage details a number of giving principles: (a) giving to provide relief and achieve “equality” among Christians appears desirable, (b) it is more blessed to give than to receive, (c) the person who gives sparingly will also reap sparingly, and the person who gives generously will also reap generously, (d) each person should give as he has decided in his heart—not out of regret or out of necessity, (e) God loves a cheerful giver, (f) giving to the poor is an act of righteousness, (g) generosity produces thanksgiving to God, (h) we should supply the needs of saints, (i) giving to those in need is evidence of your obedience to the confession of the gospel of Christ, and (j) when you give to saints in need, they will pray for you.  This passage must be read in conjunction with I Corinthians 16:1-4 and in the context of Acts 11:27-29--wherein it is clear that Gentile believers became concerned for their impoverished Jewish brethren in Jerusalem and accordingly gave funds to Paul to bring to Jerusalem to provide economic relief; they were not giving to the Levites or to organized worship; they were giving to suffering fellow believers.

2 Corinthians 8-9 – Paul wrote to the Corinthians: “We want you to know, brothers, about the grace of God granted to the churches of Macedonia: during a severe testing by affliction, their abundance of joy and their deep poverty overflowed into the wealth of their generosity. I testify that, on their own, according to their ability and beyond their ability, they begged us insistently for the privilege of sharing in the ministry to the saints, and not just as we had hoped. Instead, they gave themselves especially to the Lord, then to us by God's will. So we urged Titus that, just as he had begun, so he should also complete this grace to you. Now as you excel in everything—in faith, in speech, in knowledge, in all diligence, and in your love for us —excel also in this grace. I am not saying this as a command. Rather, by means of the diligence of others, I am testing the genuineness of your love. For you know the grace of our Lord Jesus Christ: although He was rich, for your sake He became poor, so that by His poverty you might become rich. Now I am giving an opinion on this because it is profitable for you, who a year ago began not only to do something but also to desire it. But now finish the task as well, that just as there was eagerness to desire it, so there may also be a completion from what you have. For if the eagerness is there, it is acceptable according to what one has, not according to what he does not have. It is not that there may be relief for others and hardship for you, but it is a question of equality — at the present time your surplus is [available] for their need, so that their abundance may also become [available] for your need, that there may be equality. As it has been written: The person who gathered much did not have too much, and the person who gathered little did not have too little. Thanks be to God who put the same diligence for you into the heart of Titus. For he accepted our urging and, being very diligent, went out to you by his own choice. With him we have sent the brother who is praised throughout the churches for his gospel ministry. And not only that, but he was also appointed by the churches to accompany us with this gift that is being administered by us for the glory of the Lord Himself and to show our eagerness [to help]. We are taking this precaution so no one can find fault with us concerning this large sum administered by us. For we are making provision for what is honorable, not only before the Lord but also before men. We have also sent with them our brother whom we have often tested, in many circumstances, and found diligent—and now even more diligent because of his great confidence in you. As for Titus, he is my partner and co-worker serving you; as for our brothers, they are the messengers of the churches, the glory of Christ. Therefore, before the churches, show them the proof of your love and of our boasting about you. Now concerning the ministry to the saints, it is unnecessary for me to write to you. For I know your eagerness, and I brag about you to the Macedonians: "Achaia has been prepared since last year," and your zeal has stirred up most of them. But I sent the brothers so our boasting about you in the matter would not prove empty, and so you would be prepared just as I said. For if any Macedonians should come with me and find you unprepared, we, not to mention you, would be embarrassed in that situation. Therefore I considered it necessary to urge the brothers to go on ahead to you and arrange in advance the generous gift you promised, so that it will be ready as a gift and not an extortion. Remember this: the person who sows sparingly will also reap sparingly, and the person who sows generously will also reap generously. Each person should do as he has decided in his heart—not out of regret or out of necessity, for God loves a cheerful giver. And God is able to make every grace overflow to you, so that in every way, always having everything you need, you may excel in every good work. As it is written: ‘He has scattered; He has given to the poor; His righteousness endures forever.’ Now the One who provides seed for the sower and bread for food will provide and multiply your seed and increase the harvest of your righteousness, as you are enriched in every way for all generosity, which produces thanksgiving to God through us. For the ministry of this service is not only supplying the needs of the saints, but is also overflowing in many acts of thanksgiving to God. Through the proof of this service, they will glorify God for your obedience to the confession of the gospel of Christ, and for your generosity in sharing with them and with others. And in their prayers for you they will have deep affection for you because of the surpassing grace of God on you. Thanks be to God for His indescribable gift."

11.       Giving to meet the needs of those who minister.

2 Corinthians 11:9 – Paul said: “When I was present with you and in need, I did not burden anyone, for the brothers who came from Macedonia supplied my needs.”

In sum, Jesus initiated a new plan for giving--from the heart.  The old program is gone.  Believers do not need a program of giving; they have the benefit of the leading of the Holy Spirit, and the resulting giving--from the heart--is what in our time is the true mechanism for financing the advancement of the Kingdom of God.



Mark Absher

 
 

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