Tithing in the Old Testament
The word tithe means tenth. Giving one tenth (10%) of one’s livelihood is an Old Testament teaching and practice that was required of Israel. Tithing was practiced before the law was given. It is part of Mosaic Law, but interestingly it is not part of God’s commandments (i.e. The Ten Commandments). The prophet Malachi uttered these words and they are the words of God:
Malachi 3:9-11 You are cursed with a curse: for you have robbed me, even this whole nation. Bring all the tithes into the storehouse, that there may be meat in my house, and prove me now herewith, says 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, says the LORD of hosts.
This passage from the Old Testament is most often used by preachers to preach on tithing to their congregations. This is taught in almost all churches today. This is so prevalent that in most churches if you are not tithing you are considered to not be living up to a “Christian or godly” standard of giving. However, God is speaking here to the nation of Israel. Does this still apply to us today? Is a Christian “supposed” to give 10% according to the scriptures?
Tithing in the New Testament
Did you know that Jesus used the word tithe only once in the entire New Testament? Let’s take a look.
Matthew 23:23 Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought you to have done, and not to leave the other undone.
Luke 11:42 But woe to you, Pharisees! For you tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought you to have done, and not to leave the other undone.
We can see that actually it is used only once by Jesus, but is quoted in both Matthew and Luke. Notice that Jesus specifically categorizes tithing as a matter of the Jewish law. Jesus emphasizes that they had their practice backwards. That is they should have made sure to do the really important things and the other smaller things of the law would have fallen into place.
Luke 18:12 I fast twice in the week, I give tithes of all that I possess.
Here a man is referring to his practice of tithing as a means of justifying himself to God and to all others who are listening. He is saying, “I keep the law.”
Hebrews 7:4-10 Now consider how great this man was, to whom even the patriarch Abraham gave the tenth of the spoils. And truly they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. And without all contradiction the less is blessed of the better. And here men that die receive tithes; but there he receives them, of whom it is witnessed that he lives. And as I may so say, Levi also, who received tithes, paid tithes in Abraham. For he was yet in the loins of his father, when Melchisedec met him.
This passage in Hebrews is actually referring to the practice of tithing. It specifically says that tithing is according to the law. However it also refers to Abraham paying tithes before the law was given at Mount Sinai. This example that is being referred to is not about tithing, but rather to show how great Melchisedec was because Abraham paid tithes to him.
Isn’t it a little strange that in all of the New Testament these are the only usages of the word tithe and every reference is to the practice of the Jews in regard to the law and customs. Isn’t it strange that Jesus had plenty of opportunities to commend tithing, but didn’t.
Jesus Talks About Giving
Luke 6:38 Give, and it shall be given to you, good measure, pressed down, shaken together, and running over, shall men give into your bosom. For with the same measure that you use it shall be measured to you again.
Matthew 5:42 Give to him that asks you, and from him that would borrow of you do not turn away.
In regard to personal relationships Jesus talked about charitable giving, being generous and not having a greedy love for money, but rather that we should be giving to meet the needs of others and that in return we will find that others will also give to us. The emphasis is on the attitude of your heart.
When Jesus fed five thousand people with only five loaves of bread and two fish he was teaching his disciples about faith and giving.
Luke 9:13-17 But he said to them, you give them something to eat. And they said, we have no more but five loaves and two fishes; except we should go and buy meat for all this people. Notice Jesus tells his disciples to give them something to eat, he did not say take up a collection. Rather the disciples were to give to the people not the people to the disciples. However later Jesus sent out seventy disciples to minister to people in the surrounding towns and villages. He told them to find a house where people would take them in.
Luke 10:1-11 And in the same house remain, eating and drinking such things as they give: for the laborer is worthy of his hire. Go not from house to house. He does not say go to a house to take up a collection for their needs nor require of those people that they pay a tithe to them, but rather just receive whatever is given to them.
Matthew 17:24-27 And when they were come to Capernaum, they that received tribute money came to Peter, and said, Does not your master pay tribute? He said, Yes. And when he was come into the house, Jesus prevented him, saying, What do you think, Simon? Of whom do the kings of the earth take custom or tribute? Of their own children, or of strangers? Peter said to him, Of strangers. Jesus said to him, Then are the children free. Notwithstanding, lest we should offend them, go to the sea, and cast an hook, and take the fish that first comes up; and when you have opened his mouth, you shall find a piece of money: take that, and give to them for me and you. Peter’s answer was “Yes” Jesus said not so fast Peter. Jesus is saying that neither he nor his disciples (because they are children of God by faith in Jesus) owe the tribute money. Jesus also says however that they would pay it simply to avoid offending them. In other words if the money is going to cause a problem then let’s give it and avoid the problem – it’s only money. Again the emphasis is on the attitude of your heart. Remember the man who was trying to justify himself by saying that he tithed? Jesus said that he was not justified (Luke 18:12ff).
Matthew 19:21 Jesus said to him, If you will be perfect, go and sell that thou hast, and give to the poor, and you shall have treasure in heaven: and come follow me. Jesus went right to the heart of his problem. He loved money. He tithed because it was required of him. When Jesus told him to let go of his love for money in exchange for the kingdom of God (what a deal!) the scripture says that the man walked away sad.
Luke 11:41 But rather give alms of such things as you have; and, behold, all things are clean to you. The word alms can mean an offering for the poor or volunteering to help someone (i.e. good deeds).
Giving in the New Testament
Acts 5:1-4 But a certain man named Ananias, with Sapphira his wife, sold a possession, and kept back part of the price, his wife also being privy to it, and brought a certain part, and laid it at the apostles' feet. But Peter said, Ananias, why has Satan filled your heart to lie to the Holy Ghost, and to keep back part of the price of the land? While it remained, was it not your own? And after it was sold, was it not in your own power? Why have you conceived this thing in your heart? You have not lied to men, but to God. Notice that Peter stressed the fact that the money was theirs; they had full control over it; they could give it or not give it or give a part of it as they desired. There was no requirement or obligation for them to give. The problem was their heart which Peter mentions two times. They pretended to give it all.
It is very significant that in Acts 15 the apostles met and concluded that the new believers coming to faith in Jesus who were Gentiles should not be burdened with the keeping of the law. They concluded that faith in Jesus was the only thing necessary for salvation. They did however admonish them to keep a few practical rules mostly about morality. Tithing was not included in their conclusions even though they could have included it if they wanted to, but they did not, realizing that the outward keeping of the law was not the will and purpose of God, but the inward fulfillment of faith and obedience toward God from a pure heart of love for God and a clear conscience is what was truly important.
In the following verses we will see that giving not tithing is what is practiced by the believers in the New Testament. Secondly the money that was collected went to three things: to support the missionary efforts of Paul and others, to support teaching elders, and to support the members of the churches as they had need. They are listed as they appear in the New Testament.
Act 20:35 I have showed you all things, how that so laboring you ought to support the weak, and to remember the words of the Lord Jesus, how he said, It is more blessed to give than to receive.
Romans 12:20 Therefore if your enemy hunger, feed him; if he thirst, give him drink: for in so doing you shall heap coals of fire on his head.
1Corinthians 16:1 Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do you.
2Corinthians 1:11 You also helping together by prayer for us, that for the gift bestowed upon us by the means of many persons thanks may be given by many on our behalf.
2 Corinthians 8:1-14 the churches of Macedonia…in affliction abounded…to the riches of their liberality…that we would receive the gift, and take upon us the fellowship of the ministering to the saints…I speak not by commandment, but by occasion of the forwardness of others, and to prove the sincerity of your love… I give my advice: for this is expedient for you, …that now at this time your abundance may be a supply for their want, that their abundance also may be a supply for your want: that there may be equality:
2Corinthians 9:7 Every man according as he purposes in his heart, so let him give; not grudgingly, or of necessity: for God loves a cheerful giver.
Ephesians 4:28 Let him that stole steal no more: but rather let him labor, working with his hands the thing which is good, that he may have to give to him that needs.
James 2:16 And one of you say to them, Depart in peace, be warmed and filled; notwithstanding you give them not those things which are needful to the body; what does it profit?
Philippians 4:15 Now you Philippians know also, that in the beginning of the gospel, when I departed from Macedonia, no church communicated with me as concerning giving and receiving, but you only.
I Timothy 5:17,18 Let the elders that rule well be counted worthy of double honor, especially they who labor in the word and doctrine. For the scripture says, you shall not muzzle the ox that treads out the corn. And, the laborer is worthy of his reward.
Summary
Giving is a characteristic of God. God wants us to give, but he wants us to do so out of a pure heart, out of love. The money you earn is yours. You are free to do with it as you will. You are under no obligation to give or not give. Should you decide to give then there is no requirement to give a certain amount or portion, either a tenth (10%), a fifth (5%), or even a quarter (25%). Give a little or give a lot, it is between you and God. But when you do give then give it wholeheartedly, gladly. Do not give grudgingly. Your giving should go primarily to missions (the spread of the gospel), teaching, and helping people especially your fellow believers. God is concerned that you love eternal things and not earthly things and will be working in you toward that end.
Commentary
Why then do so many Christians believe they must tithe? That is what they have always been taught. Why then do so many leaders teach that tithing is a necessity? That is what they were taught and they have not examined the scriptures to see whether it is true or not. It is possible that a second reason is they teach this out of fear. Most churches have budgets that are very high. They have huge expenses and they believe that if they do not teach that everyone must tithe then these budgets and expenses will not be met. However if your church or organization requires that you tithe or pay dues to be a member and you decide to join that church or organization then you should keep your pledge to uphold the requirement for membership by giving the required amount; otherwise do not join that church or organization. You are free to join or not join, again that is between you and God.
The word tithe means tenth. Giving one tenth (10%) of one’s livelihood is an Old Testament teaching and practice that was required of Israel. Tithing was practiced before the law was given. It is part of Mosaic Law, but interestingly it is not part of God’s commandments (i.e. The Ten Commandments). The prophet Malachi uttered these words and they are the words of God:
Malachi 3:9-11 You are cursed with a curse: for you have robbed me, even this whole nation. Bring all the tithes into the storehouse, that there may be meat in my house, and prove me now herewith, says 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, says the LORD of hosts.
This passage from the Old Testament is most often used by preachers to preach on tithing to their congregations. This is taught in almost all churches today. This is so prevalent that in most churches if you are not tithing you are considered to not be living up to a “Christian or godly” standard of giving. However, God is speaking here to the nation of Israel. Does this still apply to us today? Is a Christian “supposed” to give 10% according to the scriptures?
Tithing in the New Testament
Did you know that Jesus used the word tithe only once in the entire New Testament? Let’s take a look.
Matthew 23:23 Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought you to have done, and not to leave the other undone.
Luke 11:42 But woe to you, Pharisees! For you tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought you to have done, and not to leave the other undone.
We can see that actually it is used only once by Jesus, but is quoted in both Matthew and Luke. Notice that Jesus specifically categorizes tithing as a matter of the Jewish law. Jesus emphasizes that they had their practice backwards. That is they should have made sure to do the really important things and the other smaller things of the law would have fallen into place.
Luke 18:12 I fast twice in the week, I give tithes of all that I possess.
Here a man is referring to his practice of tithing as a means of justifying himself to God and to all others who are listening. He is saying, “I keep the law.”
Hebrews 7:4-10 Now consider how great this man was, to whom even the patriarch Abraham gave the tenth of the spoils. And truly they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. And without all contradiction the less is blessed of the better. And here men that die receive tithes; but there he receives them, of whom it is witnessed that he lives. And as I may so say, Levi also, who received tithes, paid tithes in Abraham. For he was yet in the loins of his father, when Melchisedec met him.
This passage in Hebrews is actually referring to the practice of tithing. It specifically says that tithing is according to the law. However it also refers to Abraham paying tithes before the law was given at Mount Sinai. This example that is being referred to is not about tithing, but rather to show how great Melchisedec was because Abraham paid tithes to him.
Isn’t it a little strange that in all of the New Testament these are the only usages of the word tithe and every reference is to the practice of the Jews in regard to the law and customs. Isn’t it strange that Jesus had plenty of opportunities to commend tithing, but didn’t.
Jesus Talks About Giving
Luke 6:38 Give, and it shall be given to you, good measure, pressed down, shaken together, and running over, shall men give into your bosom. For with the same measure that you use it shall be measured to you again.
Matthew 5:42 Give to him that asks you, and from him that would borrow of you do not turn away.
In regard to personal relationships Jesus talked about charitable giving, being generous and not having a greedy love for money, but rather that we should be giving to meet the needs of others and that in return we will find that others will also give to us. The emphasis is on the attitude of your heart.
When Jesus fed five thousand people with only five loaves of bread and two fish he was teaching his disciples about faith and giving.
Luke 9:13-17 But he said to them, you give them something to eat. And they said, we have no more but five loaves and two fishes; except we should go and buy meat for all this people. Notice Jesus tells his disciples to give them something to eat, he did not say take up a collection. Rather the disciples were to give to the people not the people to the disciples. However later Jesus sent out seventy disciples to minister to people in the surrounding towns and villages. He told them to find a house where people would take them in.
Luke 10:1-11 And in the same house remain, eating and drinking such things as they give: for the laborer is worthy of his hire. Go not from house to house. He does not say go to a house to take up a collection for their needs nor require of those people that they pay a tithe to them, but rather just receive whatever is given to them.
Matthew 17:24-27 And when they were come to Capernaum, they that received tribute money came to Peter, and said, Does not your master pay tribute? He said, Yes. And when he was come into the house, Jesus prevented him, saying, What do you think, Simon? Of whom do the kings of the earth take custom or tribute? Of their own children, or of strangers? Peter said to him, Of strangers. Jesus said to him, Then are the children free. Notwithstanding, lest we should offend them, go to the sea, and cast an hook, and take the fish that first comes up; and when you have opened his mouth, you shall find a piece of money: take that, and give to them for me and you. Peter’s answer was “Yes” Jesus said not so fast Peter. Jesus is saying that neither he nor his disciples (because they are children of God by faith in Jesus) owe the tribute money. Jesus also says however that they would pay it simply to avoid offending them. In other words if the money is going to cause a problem then let’s give it and avoid the problem – it’s only money. Again the emphasis is on the attitude of your heart. Remember the man who was trying to justify himself by saying that he tithed? Jesus said that he was not justified (Luke 18:12ff).
Matthew 19:21 Jesus said to him, If you will be perfect, go and sell that thou hast, and give to the poor, and you shall have treasure in heaven: and come follow me. Jesus went right to the heart of his problem. He loved money. He tithed because it was required of him. When Jesus told him to let go of his love for money in exchange for the kingdom of God (what a deal!) the scripture says that the man walked away sad.
Luke 11:41 But rather give alms of such things as you have; and, behold, all things are clean to you. The word alms can mean an offering for the poor or volunteering to help someone (i.e. good deeds).
Giving in the New Testament
Acts 5:1-4 But a certain man named Ananias, with Sapphira his wife, sold a possession, and kept back part of the price, his wife also being privy to it, and brought a certain part, and laid it at the apostles' feet. But Peter said, Ananias, why has Satan filled your heart to lie to the Holy Ghost, and to keep back part of the price of the land? While it remained, was it not your own? And after it was sold, was it not in your own power? Why have you conceived this thing in your heart? You have not lied to men, but to God. Notice that Peter stressed the fact that the money was theirs; they had full control over it; they could give it or not give it or give a part of it as they desired. There was no requirement or obligation for them to give. The problem was their heart which Peter mentions two times. They pretended to give it all.
It is very significant that in Acts 15 the apostles met and concluded that the new believers coming to faith in Jesus who were Gentiles should not be burdened with the keeping of the law. They concluded that faith in Jesus was the only thing necessary for salvation. They did however admonish them to keep a few practical rules mostly about morality. Tithing was not included in their conclusions even though they could have included it if they wanted to, but they did not, realizing that the outward keeping of the law was not the will and purpose of God, but the inward fulfillment of faith and obedience toward God from a pure heart of love for God and a clear conscience is what was truly important.
In the following verses we will see that giving not tithing is what is practiced by the believers in the New Testament. Secondly the money that was collected went to three things: to support the missionary efforts of Paul and others, to support teaching elders, and to support the members of the churches as they had need. They are listed as they appear in the New Testament.
Act 20:35 I have showed you all things, how that so laboring you ought to support the weak, and to remember the words of the Lord Jesus, how he said, It is more blessed to give than to receive.
Romans 12:20 Therefore if your enemy hunger, feed him; if he thirst, give him drink: for in so doing you shall heap coals of fire on his head.
1Corinthians 16:1 Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do you.
2Corinthians 1:11 You also helping together by prayer for us, that for the gift bestowed upon us by the means of many persons thanks may be given by many on our behalf.
2 Corinthians 8:1-14 the churches of Macedonia…in affliction abounded…to the riches of their liberality…that we would receive the gift, and take upon us the fellowship of the ministering to the saints…I speak not by commandment, but by occasion of the forwardness of others, and to prove the sincerity of your love… I give my advice: for this is expedient for you, …that now at this time your abundance may be a supply for their want, that their abundance also may be a supply for your want: that there may be equality:
2Corinthians 9:7 Every man according as he purposes in his heart, so let him give; not grudgingly, or of necessity: for God loves a cheerful giver.
Ephesians 4:28 Let him that stole steal no more: but rather let him labor, working with his hands the thing which is good, that he may have to give to him that needs.
James 2:16 And one of you say to them, Depart in peace, be warmed and filled; notwithstanding you give them not those things which are needful to the body; what does it profit?
Philippians 4:15 Now you Philippians know also, that in the beginning of the gospel, when I departed from Macedonia, no church communicated with me as concerning giving and receiving, but you only.
I Timothy 5:17,18 Let the elders that rule well be counted worthy of double honor, especially they who labor in the word and doctrine. For the scripture says, you shall not muzzle the ox that treads out the corn. And, the laborer is worthy of his reward.
Summary
Giving is a characteristic of God. God wants us to give, but he wants us to do so out of a pure heart, out of love. The money you earn is yours. You are free to do with it as you will. You are under no obligation to give or not give. Should you decide to give then there is no requirement to give a certain amount or portion, either a tenth (10%), a fifth (5%), or even a quarter (25%). Give a little or give a lot, it is between you and God. But when you do give then give it wholeheartedly, gladly. Do not give grudgingly. Your giving should go primarily to missions (the spread of the gospel), teaching, and helping people especially your fellow believers. God is concerned that you love eternal things and not earthly things and will be working in you toward that end.
Commentary
Why then do so many Christians believe they must tithe? That is what they have always been taught. Why then do so many leaders teach that tithing is a necessity? That is what they were taught and they have not examined the scriptures to see whether it is true or not. It is possible that a second reason is they teach this out of fear. Most churches have budgets that are very high. They have huge expenses and they believe that if they do not teach that everyone must tithe then these budgets and expenses will not be met. However if your church or organization requires that you tithe or pay dues to be a member and you decide to join that church or organization then you should keep your pledge to uphold the requirement for membership by giving the required amount; otherwise do not join that church or organization. You are free to join or not join, again that is between you and God.