by Don Hooton
I was recently asked what the Bible says about tithing. And it seemed a good idea to answer that with the next question of how much then should Christians give? So here’s my answer.
Many are shocked that the New Testament never commands Christians to tithe because of how often modern churches still teach tithing, command tithing and often recommend to members exactly what their tithe should be. To be clear, however, the New Testament does teach that Christians should give liberally. So, the short answer to the question is simple: Giving, yes! Tithing is a no, because, tithing is not the New Testament standard for giving.
In the Mosaic Law, one of the gifts that Israel gave was the tithe. “A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord: it is holy to the Lord” (Leviticus 20:10). A tithe was a tenth of some asset being considered (c.f. Genesis 28:22) that would be given for purposes of God. The first mention of tithing is Genesis 14:18-20 when Abraham gives a tenth of the spoils of war to Melchizedek, the priest of God. In the Old Testament, the Israelites were commanded by God to give a tenth of their produce and livestock to support the Levites, who had no inheritance in the land (Numbers 18:21-24).
Tithing was for patriarchs as means to honor God. However, tithing was a covenant command for Israel – that God commanded of them. The books of Romans, Galatians, and other New Testament passages make it clear that Christians are not under the law of Moses – which of course means that instruction demanding tithing was for the Israelite, not the Christian. That does not mean that Christians are lawless. The Apostle Paul said, we are “under the law of Christ” (1Corinthians 9:20-21; see also James 1:25; 2:8). While the Mosaic Law leads Israel to Christ (Galatians 3:23-24). Certainly what was written in the past remains valuable in our instruction (c.f. Romans 15:4). But these aspects of law demands around the tithe was for Israel. Never in the New Testament do inspired Apostles command the church to tithe.
Those who argue for tithing by pointing out that Abraham and Jacob both tithed prior to Moses (Genesis 14:20; 28:22) will say that tithing supersedes the law. However, there are other practices, such as circumcision and sabbath-keeping which pre-date the Law and they too are not binding on us. If you look at Abraham’s and Jacob’s tithing, you will see that God did not command them to tithe; Further, there is no indication that this was their regular practice. On one occasion after a victory in battle, Abraham tithed the spoils from that battle, but nothing is said regarding his other possessions or his regular income (Genesis 14:20). Jacob’s example was a conditional vow before God where he promised he would give a tenth if God would keep him safe and provide for him (Genesis 28:20-22). That’s hardly a good example to follow in giving!
Tithing was an involuntary tax on Israel. The church is not a theocratic nation. In the Old Testament, the Law commanded both required and voluntary giving. As a required command, the tithe was gathered from every Israelite family to fund national worship and help the poor (c.f. Leviticus 27:30-33, Deuteronomy 12:17-18; 14:28-29). Charles Ryrie’s book, Balancing the Christian Life, suggests that these passages include several different “tithes” so that the total was not a mere 10 percent, but more like 22 percent (page 86). Hence, if those Old Covenant commands command Christians, then is it not possible that the percentage we should command would be over a fifth of our income!
G. F. Hawthorne writes (New International Dictionary of New Testament Theology, 3:854): “Since the tithe played such an important part in the OT and in Judaism contemporary with early Christianity, it is surprising to discover that never once is tithing mentioned in any instructions given to the church. Jesus mentions scribes and Pharisees who tithe …, but he never commanded his disciples to tithe. The writer to the Hebrews refers to Abraham paying tithes to Melchizedek and Levi paying his tithe to Melchizedek through Abraham …, but he never taught his readers to follow their example. Paul writes about sharing material possessions to care for the needs of the poor … and to sustain the Christian ministry …. He urges and commends generosity … but never once does he demand, as a command from God, that any specific amount be given.”
Christians should give generously. However, that generosity is based on the compulsion of your own heart rather than a percentage. In the explicit context of giving for the benevolent needs being collected for Christians (2Corinthians 8-9), Paul writes, “Each person should do as he has decided in his heart—not reluctantly or out of compulsion, since God loves a cheerful giver” (9:7).
And generosity grows out of grace. Grace (as a system) is totally opposed both to legalism and licentiousness, which are two sides of the same coin. Legalism and licentiousness both operate on the principle of the flesh. Legalism is an attempt to earn standing with God through human effort which leads to pride and condemnation. Licentiousness repels restraint and lives to satisfy self. Instead, God’s grace is His unmerited favor for people He loves and saves in Christ’s sacrifice. So, if we act with grace in our giving, it will not be random and irresponsible; it will not be “leftovers”.
Giving with grace is following God’s example in Christ (2Corinthians 8:9). Christ gave up all of what He had, His privileges, to become human flesh and live in squalor rather than the splendor He rightfully deserved to make the human race rich in things that matter most (5:21).
Giving with grace reminds us about our stewardship. “You are not your own, for you have been bought with a price …” (1Corinthians 6:19-20). All that we are and have belongs to God, not just a tenth. I am merely the manager of His resources. As a good manager, I use the Owner’s resources to further His work (see Acts 2:44-45; 4:32-37; 11:27-30 for some examples).
Giving with grace comes back to our inner motives to first give ourselves to Christ (2Corinthians 8:1-4). The Macedonian believers had an abundance of joy (8:2); gave of their own accord (8:3); begged to help (8:4); but, because they gave themselves to the Lord first (8:5), they had both the readiness and desire (8:10-12, 9:2) and by their example, Paul exhorted the Corinthians to maintain this cheerful disposition and give without grudge or guilt (9:7).
Of course, if the gift you received from the person whom you had saved was a penny candy as they drove away in their high-end vehicle and their high-end clothes, you might be riding the struggle bus between axioms of “it’s not the gift – but the thought that counts” or “it’s not the size of the gift, it’s the size of the heart that gives.” So sometimes, as Christians, we should give pause and consideration to how much we give the Lord because you see, God is generous. He gave to the world a Savior because He “so loved the world” (c.f. John 3:16). And this was Paul’s point regarding giving to the church at Corinth: “For you know the grace of our Lord Jesus Christ, that though He was rich, yet for your sake He became poor, that you through His poverty might become rich” (2Corinthians 8:9). As God’s people who are to be like Jesus, we are to be generous givers. Also, God is ready to share. He has supplied us with all good things and in turn, He wants us “to be generous and ready to share” (1Timothy 6:18).
Further, if we regulate all of our giving to a percentage, it becomes a wrong-headed emphasis. I’ve even heard some say that 10 percent is God’s money and 90% is mine. When in reality, 100% belongs to God. Why could he not want us to channel 90% into His work and live on 10%. Tithing can be a bad rut. And further, it results in inequity. If a man with a family of five makes $20,000 a year and tithes, he has $18,000 (apart from taxes) to support five people. If a childless couple makes $100,000 a year and tithes, they have $90,000 (apart from taxes) to support two people. That would be burdensome to the man with five mouths to feed, but ridiculously easy for the couple. Paul reminds Corinth to give with “as you are prospered” (1Corinthians 16:2) and Luke says that they gave according to their ability (Acts 11:29).
So, the real question about what we are able is whether ten percent is even “generous?” I suppose if I made a million dollars each year, one hundred thousand given might not seem “generous” to some but if my annual income was twenty thousand dollars, two thousand might seem more generous in relative terms. So what is generous giving? People ask if giving 10 percent of my income to the Lord’s work is generous? If not 10 percent, how much should I give?
Don’t think, “How much do I have to give?” but rather, “How much can I give?” We should not wait for someone to pressure us with a need; we should look for needs that we can meet (2Corinthians 8:4). We need to start giving where we are at, and not put it off until someday when we’re rich. The Macedonians gave in the midst of a great ordeal affliction and out of deep poverty (8:2). Jesus commended the poor widow who gave all she had to live on, but He was not impressed with the large gifts of the rich, because they had much left over (Mark 12:41-44).
So in this church, you are not asked to tithe because the New Testament does not command it. All we ask is that, like the Macedonians, that we give ourselves “first” to the Lord; give with grace freely and give happily. We won’t use pressure or gimmicks to get people to give. If you believe in the work of this church, then give generously as God has prospered you, out of love for Him. However, do not assume that because we don’t use pressure we don’t have needs. I believe it is legitimate to inform the church family about needs so they can give wisely. We have needs: to meet our monthly budget; to get some better office equipment; to pay for ongoing maintenance – and above all – to provide for evangelism here and in other places. As we respond to God’s grace by giving generously, the needs will be met.
The famous John Wesley quote fits well: “Get all you can; Save all you can; Give all you can.” Because as the New Testament says to us, God has; and Jesus has.