Most Christian circles say tithing is valid for today while some say it was an Old Testament law specifically given to the Israelites. Those who contend for the former may have good intentions while others may have selfish intentions. At the same time, those for the latter may use it as an excuse not to give.
What does the Bible say about the concept of tithing?
The concept of tithing is mentioned multiple times in the Old Testament. The first time we read about it is in Genesis 14:20 when Abraham gave 10% of the spoils he had taken from the defeated Mesopotamian army to the high priest Melchizedek. While not much information is given about this, it does give a point of reference for the concept of tithing.
However, in the time of Abraham, tithing was not yet a set rule that all followers of the one true God were to follow. Tithing became a common, commanded practice once the Israelites were in the Promised Land.
The tribes were each given a portion of land in which to settle once they had driven out or defeated the people who inhabited it. All tribes, but one.
Numbers 18:24:
"The Levites will receive no allotment of land among the Israelites, because I have given them the Israelites’ tithes, which have been presented as sacred offerings to the LORD."
While the other 11 tribes were given land allotments, the tribe of Levi was not. The Levites were the caretakers of the Tabernacle of the Lord. Instead of their own land with its own produce, the Levites were provided for from the tithes that the Lord had commanded the other 11 tribes to give. Tithing, therefore, was a taxation method put in place by God to provide for the Levites who cared for His Tabernacle.
The tithe was not only in the form of produce but also of land.
Joshua 21:3:
"So by the command of the LORD the people of Israel gave the Levites the following towns and pasturelands out of their own grants of land."
However, the Levites were not exempt from tithing.
Numbers 18:25-26:
"The LORD also told Moses, “Give these instructions to the Levites: When you receive from the people of Israel the tithes I have assigned as your allotment, give a tenth of the tithes you receive—a tithe of the tithe—to the LORD as a sacred offering."
This kind of tithe was distinct from the first. The tithe of the Levites was to go to Aaronic priests (sons of Aaron) and is known as ‘the tithe of the tithes’.
Nehemiah 10:38:
“And the priest, the son of Aaron, shall be with the Levites when the Levites receive the tithes. And the Levites shall bring up the tithe of the tithes to the house of our God, to the chambers of the storehouse.”
As seen above, there were different tithes for different purposes in Ancient Israel.
The general tithe was given annually by the tribes of Israel, with the exception of the tribe of Levi. This tithe belonged to the Lord and a portion of it was given to the Levites.
Leviticus 27:30:
“Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD’s; it is holy to the LORD.”
Then there was a tithe that took place every three years.
Deuteronomy 14:28-29:
“At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns. And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the LORD your God may bless you in all the work of your hands that you do.”
This three-year tithe is a different kind of tithe as it was not only reserved for the Levites but also for the most vulnerable people in society. It is best to understand that this was not an additional tithe, but a command that was to be observed once every three years.
The general tithe was given to God and the Levites got a portion of it. From their portion, they also gave a tithe to God as commanded in Numbers 18:25-26.
Some believe that Deuteronomy 12:5-6 implies another tithe, called a “festival tithe”.
Deuteronomy 12:5-6:
“But you shall seek the place that the LORD your God will choose out of all your tribes to put His name and make His habitation there. There you shall go, and there you shall bring your burnt offerings and your sacrifices, your tithes and the contribution that you present, your vow offerings, your freewill offerings, and the firstborn of your herd and of your flock.”
However, when read in context, this passage is only speaking of where to bring the tithe, not commanding an additional one to be brought.
Today, we do not live according to the law as the tribes of Israel did. We who believe in our Lord Jesus Christ, and His death and resurrection, have been grafted into the family of God. So, why tithe as Israel’s tribes were commanded to?
A common proof text for those for modern-day tithing is found in the book of Malachi.
Malachi 3:7-10:
“From the days of your fathers you have turned aside from my statutes and have not kept them. Return to me, and I will return to you, says the LORD of hosts. But you say, ‘How shall we return?’ Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. You are cursed with a curse, for you are robbing me, the whole nation of you. Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the LORD of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need.”
While a powerful passage of the consequences of turning aside from God, using this text to support tithing in churches today appears to ignore the original context of the verses.
It is common to hear verses being taken out of context to force the Bible to say something it doesn’t. To ensure a correct understanding of scripture, it can help to ask direct questions about the text.
A few questions can help to understand what Malachi 3:7-10 meant. To answer them, it will be necessary to read the previous verses to obtain the bigger picture of what is being said.
Who is God speaking to?
Why is God saying this?
What “storehouse” is God referring to?
What “house” is God referring to?
Why should there be “food” in God’s “house”?
Reading from verse 6 of Malachi 3, God was speaking to the “children of Jacob”. This is again emphasized in verse 7 where God said, “from the days of your Fathers”, implying this section was written to Israel. God called it “robbery” because the people possessed things that did not belong to them (tithes and offerings). The reference to “the storehouse” occurs elsewhere in scripture. In Nehemiah 10:38 and Nehemiah 12:44, this ‘storehouse’ was the temple’s treasury. The “house” God referred to was the temple built in Jerusalem. Lastly, the “food” God was talking about here was not for Him but for the priests who served in the temple, as commanded in the Law.
By looking at the original context of the passage in Malachi, it is clear that it was written to a specific group of people at a specific time, and therefore is not a valid text to affirm modern-day tithing.
New Testament mentions
Tithing is mentioned exactly four times in the New Testament, and neither reference to the practice indicates a command to follow it. This is similar to the Sabbath, an Old Testament command that is referenced but not commanded in the New Testament.
The four mentions of tithing are:
Matthew 23:23
Luke 11:42
Luke 18:12
Hebrews 7:5-9
In Matthew 23:23, Jesus calls the teachers of the law and the Pharisees hypocrites for diligently giving their tithes but neglecting justice, mercy, and faithfulness; all of which were more important in Jesus’ eyes. However, it is worth mentioning that Jesus did not say that tithing in itself was a bad thing: “You should have practiced the latter, without neglecting the former.”
The two mentions of tithing in Luke are 1) the same story as in Matthew and 2) in the story about the Pharisee praying in the temple and thanking God that he was more righteous than the tax collector next to him.
Lastly, in Hebrews, tithing is mentioned in the context of the Old Testament in which the Levites receive a portion. This text also references the first tithe to Melchizedek.
In neither use of the word in the New Testament is it commanded that Christians are to hold to the 10% command.
However, a word of warning to those who experienced relief at being free from tithing: the New Testament is rich in teachings on how a Christian is to give – whether material goods, their time, their money, or the very shirt from their back.
Tithes were a taxation system used to honor God under the old covenant and provide for the Levites. This system is no longer in place for modern-day followers of Christ.
However, there is a difference between tithing and offering. An offering is seen more as a willing giving of one’s possessions, money, time, or food. In the New Testament/covenant, there is no emphasis on tithing but rather on giving.
Those who choose to stick to a 10% offering are not wrong for doing so. However, to say it is required of a believer to tithe would not be in line with New Testament scripture and may be used for manipulation of the congregation or reveal a poor understanding of scripture regarding this topic.
If a congregant does want to give a tenth of what they earn to the Kingdom of God, it should be considered an offering instead of a tithe.
An argument for keeping the tithing idea in churches today is that people will simply stop giving if they know it is not required under God’s law for believers today to do so. This is a valid argument and one that needs to be addressed.
While we are free of tithing as a strict rule to govern our giving, we should not use our freedom as an excuse for giving as little as possible to the church or godly ministries. In fact, giving is placed on an even higher standard than a simple 10% every year.
Jesus consistently revealed to His followers that truly living according to the Will of God is utterly impossible besides through God. Take Matthew 5 for example, in which Jesus stretched the definitions of murder and adultery (Matthew 5:21-22 and Matthew 5:27-28, respectively), both of which were strongly criminalized under the Mosaic Law. Jesus taught that the act of taking someone’s life is not where murder was limited, but that even those who remained in anger at a brother or sister were in danger of judgment. Likewise, He told His followers that adultery was committed by simply looking at a man or woman with desire.
As with everything Jesus taught, the act itself is not His focus. It is merely the fruit of the inner self, the heart. Jesus sought, and still seeks, to radically change our hearts because He knows that they are deceitful. This is true in our giving as well.
Paul placed great importance on a cheerful giver in 2 Corinthians 9:7:
"Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver."
If you are not in a willing mood to give when the opportunity and means are before you, do not simply resign to your sin but rather repent of your unwillingness to give and ask for the ability to give cheerfully. Do not ask yourself how little can you give and still please God rather, but see the freedom from tithing as an invitation to give more!
We are no longer bound by the Law to give a fixed 10% of our earnings to the Church. However, the New Testament has no shortage of teachings on giving, as much as we are able, to the Lord.
The portion we give, whether it is one-tenth or not, should be done with love and obedience to Our Father, to further His Kingdom, and to bring honor to Him alone.
For those to whom much is given, much will be expected; and we have been given salvation, daily provision, and an eternal inheritance by grace through faith in Jesus Christ. May we go out and give as generously as we have been given to.
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