- Introduction
- The tithe in the law
- The tithe and the patriarchs
- The tithe in the New Testament
- The tithe and Jesus
- The tithe and the apostles
- Why the tithe is proclaimed in the New Testament church
- Conclusion
Introduction
For context, this is a study on the tithe that I undertook primarily for my on insight, starting years ago around the time I planted my first church (2007). I think the first draft was put on line in 2014 for public view (latest edit 2022). It is written from my perspective as a missionary and church leader seeking better understanding, rather than an outsider or critic to church organization and leadership.
Perhaps I am able to see this topic from an objective view because the great majority of the ministry work I have been involved in over the years has been at my own cost, by faith and without remuneration. This has by and large been by choice, as both George Muller and Hudson Taylor have been great inspirations to me regarding God’s provision in ministry – without marketing, fund raising or expressing financial need.
And imitating in a small way their mighty walks of faith, my wife and I have seen several major and countless smaller miracles of provision before and during our time together. Not only for our needs and our ministry needs, but beyond this so that we have been able to live a life of radical generosity.
Indeed New Testament finance should not be dictated by principles and percentages, but marked by a generosity that is Spirit led, sacrificial and risk taking – to the point of being a little short of madness when weighed against worldly wisdom. This is the ‘hilarious’ giving that Paul mentioned in 2 Cor 9:7.
To reach this point, we have to realize that everything we have (including all of our finance and possessions) belongs to God, as we have been bought with a price. God is not due 10% of our wealth, but ALL of it. This is not to say we are to give it all away to a church or charity, but rather it obligates us to ask the Holy Spirit what He wants us to do with what we have, in particular how we can leverage the little we possess to manifest His Kingdom purposes (think the boy with the loves and fish).
One day when all is said and done, each of us must give an account for how we managed our abilities, possessions and relationships in light of one criteria – His Kingdom purposes. Did we live for Jesus and His Kingdom? Did we bend everything we had to His purposes? Or did we live for our self life and our own pleasure and security?
I hope that this study frees you from any shackles of percentages and principles that the tithe locks us into, and opens the door for hilarious, faith driven living and giving.
The tithe in the law
Is the tithe part of the law? Yes, New Testament scripture clearly states that it is.
‘And those descendants of Levi who receive the priestly office have a commandment in the law to take tithes from the people, that is, from their brothers, though these also are descended from Abraham.’ Hebrews 7:5
From the outset we must acknowledge that the author of Hebrews, himself a Jew writing to Jews, and a New Testament apostle, states the tithe is ‘a commandment in the law’. Notice he makes clear that the tithe is for the ‘descendants of Levi who receive the priestly office’, not the New Testament church or its leaders.
It was given to the descendants of Levi alone as an inheritance, because they were chosen out of Israel as God’s portion in place of the firstborn sons, following the incident with the golden calf.
‘To the Levites I have given every tithe in Israel for an inheritance, in return for their service that they do, their service in the tent of meeting……. Num 18:21
‘Behold, I have taken the Levites from among the people of Israel instead of every firstborn who opens the womb among the people of Israel. The Levites shall be mine, 13 for all the firstborn are mine.’ Num 3:12
The Levites were to receive no land after the conquest, as the Lord was to be their inheritance. This meant they had no means to provide food for themselves, and thus the tithe was to be for their sustenance.
‘The Levitical priests, all the tribe of Levi, shall have no portion or inheritance with Israel. They shall eat the LORD’s food offerings as their inheritance.’ Deu 18:1
‘…The tithes of grain, wine, and oil, which were given by commandment to the Levites…’ Neh 13:5
Following the building of the temple, the tithe was collected by the Levites, and was primarily used and stored by the priests for their sustenance. Paul highlights this in his discussion about material support for ministers of the gospel in the letter to the Corinthians.
‘Do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar share in the sacrificial offerings?’ 1Co 9:13
Where tithing is mentioned in the law, it is only ever in reference to a form of food. It had absolutely nothing to do with the giving of general wealth, money or income. It was only ever a produce offering, and thus those Israelites who did not produce food, did not tithe. Here are a few examples;
‘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.’ Lev 27:30
‘And every tithe of herds and flocks..’ Lev 27:32
‘…the tithe of your grain or of your wine or of your oil, or the firstborn of your herd or of your flock..’ Deu 12:17
‘You shall tithe all the yield of your seed that comes from the field year by year.’ Deu 14:22
‘you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock..’ Deu 14:23
‘When you have finished paying all the tithe of your produce..’ Deu 26:12
‘And the people of Israel and Judah who lived in the cities of Judah also brought in the tithe of cattle and sheep, and the tithe of the consecrated things that had been dedicated to the LORD their God, and laid them in heaps…. And Hezekiah questioned the priests and the Levites about the heaps.
Azariah the chief priest, who was of the house of Zadok, answered him, “Since they began to bring the contributions into the house of the LORD, we have eaten and had enough and have plenty left, for the LORD has blessed his people, so that we have this large amount left.” 2Ch 31:6,9-10
‘Bring the full tithe into the storehouse, that there may be food in my house.’ Mal 3:10
Beyond this, the tithe was every tenth, not ten percent of the total. This is minor but instructive. If someone produced nineteen lambs, he would only tithe one lamb, not one and nine tenths of another.
‘And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the LORD.’ Lev 27:32
The Isrelites who failed to bring in the tithe of their produce were considered to be robbing God, not because He needed the food, but because they were robbing God’s own portion (the levites) of their provision.
‘Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. 9 You are cursed with a curse, for you are robbing me, the whole nation of you. 10 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. 11 I will rebuke the devourer for you, so that it will not destroy the fruits of your soil, and your vine in the field shall not fail to bear, says the LORD of hosts.’ Mal 3:8
Notice how the blessing and curse attached to Israel’s tithing is directed towards the Israelites agriculture. If they gave a portion of their food for the Levites, God would protect and increase their harvest. If they did not, the opposite would be true.
This blessing and curse concerning obedience to the law of tithing was for Israel alone, and only for the time period of the old priesthood.
When the old priesthood came to an end, the tithe that supported that system also came to an end.
‘For when there is a change in the priesthood, there is necessarily a change in the law as well.’ Heb 7:1
In summary the tithe was a food offering, held in the storehouse (Solomon’s temple), to be distributed out to the priests and levites for their sustenance.
It never provided the priests with monetary income, a monthly salary or a stipend, only their daily food. The money that did come into the temple came through the avenue of temple taxes and free will offerings.
The tithe and the patriarchs
One of the primary defenses for continuing the practice of tithing in the church is that the tithe predated the law.
Let us first remind ourselves that the tithe is unequivocally and inseparably part of the Mosaic Law. It cannot and does not exist apart from the law. This is clearly stated by the apostle of Hebrews as we have read above.
‘But Abraham tithed before Levi and the law!’ Indeed he did, however the author of Hebrews continues to explain in the same chapter that Abraham tithed on behalf of Levi (not himself) and the future Aaronic priesthood to Melchizedek.
‘One might even say that Levi himself, who receives tithes, paid tithes through Abraham, for he was still in the loins of his ancestor when Melchizedek met him.’ Heb 7:9-10
This verse makes it impossible to argue that Abraham tithed before the law. Abraham’s tithe to Melchizedek was a prophetic picture of the relationship between the two priesthoods (Levi and Melchizedek) and the superiority of one to the other.
But let us persist further and look at the two accounts of patriarchs tithing in the Old Testament in more detail.
In both Abraham and Jacob’s cases, both tithed after and were in response to exceptional and supernatural circumstances. Neither supports the argument that giving a tenth of one’s wealth to God was a common cultural practice of that time.
In his encounter with Melchizedek, Abraham made a once off thanksgiving offering of a tenth of his war plunder taken after his miraculous victory. Nowhere is he recorded giving a tenth of his general wealth.
‘After his return from the defeat of Chedorlaomer and the kings who were with him, the king of Sodom went out to meet Abraham at the Valley of Shaveh.. And Melchizedek king of Salem brought out bread and wine. (He was priest of God Most High.) And he blessed him and said, “Blessed be Abram by God Most High, Possessor of heaven and earth; and blessed be God Most High, who has delivered your enemies into your hand!” And Abram gave him a tenth of everything.’ Gen 14:17-20
The author of Hebrews confirms that Abraham’s tenth was only war spoils.
‘See how great this man was to whom Abraham the patriarch gave a tenth of the spoils!’ Heb 7:4
Regarding Jacob, he had an encounter with God at Bethel in which the Lord made a covenant with him. Jacob responded by making a conditional covenant in return, offering back a the tenth of what God would give him, so long as God led him, provided for him and protected him.
‘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, 21 So that I come again to my father’s house in peace; then shall the LORD be my God: 22 And this stone, which I have set for a pillar, shall be God’s house: and of all that thou shall give me I will surely give the tenth unto thee.’ Gen 28:20
This covenant remained specific to Jacob, with there being no evidence that it passed down to his 12 children or their descendants.
Clearly these two pre-law examples are responses to specific circumstances, and the stories differ in the purpose behind each giving a tenth.
That is to say they are not equivalent to each other, nor are they equivalent to, or even remotely related to giving ten percent of ones income to a church.
The tithe in the New Testament
With the arrival of the New Testament, the Old Testament law no longer has authority over born again believers.
“Do not think that I have come to destroy the Law or the Prophets; I have not come to destroy them but to fulfill them.” Mat 5:17
‘(Jesus) 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..’ Col 2:14
‘For he himself is our peace, who has made us both one and has broken down in his flesh the dividing wall of hostility 15 by abolishing the law of commandments expressed in ordinances…’ Eph 2:14
‘For truly there is a putting away of the commandment which went before, because of its weakness and uselessness. 19 for the law made nothing perfect..’ Heb 7:18
Jesus said that he did not come to destroy the law, but fulfill it. Once He had fulfilled it, it was abolished in regard to Jesus’ body, the church. That is to say it no longer has any power over the bride of Christ, even if it continues its work among the Jews.
Because in Christ the law has been abolished, the priesthood that served that law is also obsolete, along with the need for the temple and all of its required offerings and sacrifices.
We have a new High Priest, a new priesthood and with it a new law has been established, the law of the Spirit.
‘Now if perfection had been attainable through the Levitical priesthood (for under it the people received the law), what further need would there have been for another priest to arise after the order of Melchizedek, rather than one named after the order of Aaron? 12 For when there is a change in the priesthood, there is necessarily a change in the law as well.’ Heb 7:11
The law, the Levitical priesthood and the temple now represent the old wineskin which could not contain the outpouring of the Holy Spirit.
‘And no one puts new wine into old wineskins. If he does, the new wine will burst the skins and it will be spilled, and the skins will be destroyed.’ Luk 5:37
We the saints made righteous in Christ, hidden in Him as co-heirs of the new living way, are now the living fulfillment of the law.
‘For God has done what the law, weakened by the flesh, could not do. By sending his own Son in the likeness of sinful flesh and for sin, he condemned sin in the flesh, 4 in order that the righteous requirement of the law might be fulfilled in us, who walk not according to the flesh but according to the Spirit.’ Rom 8:3
Not only are believers now part of a new priesthood, we also replace the physical temple, receiving the honour of becoming the dwelling of the Holy Spirit.
‘Do you not know that you are God’s temple and that God’s Spirit dwells in you? 17 If anyone destroys God’s temple, God will destroy him. For God’s temple is holy, and you are that temple.’ 1Co 3:16
As churches (in the form of organizational entities) are not the replacement temple, they cannot claim to be storehouses as some interpret Malachi 3:10.
The true storehouses of the New Testament are only believers, since as the temple they must also by definition be the storehouse, whose treasure and provision is now the Holy Spirit.
The tithe and every other offering based on the old law are now rendered completely unnecessary to the body of Christ. They have become obsolete in their entirety.
Further more, the bride is not called to measure what is God’s by percentages. A wife does not offer 10% of herself and her possessions to her husband.
Under the New Testament, everything we have, all of our finance, all of our possessions – our very lives – belong to Jesus and are for His use as He asks of us. In Christ we are all called to give everything we have to God, not just a portion.
And the Holy Spirit is now our only guide, measure and rule in giving. Only in following Him can we find true freedom from obligation to a written law.
‘For all who are led by the Spirit of God are sons of God.’ Rom 8:14
Any prescriptive principle is by definition law and the opposite of freedom, which is defined by the absence of obligation.
‘Now the Lord is the Spirit, and where the Spirit of the Lord is, there is freedom.’ 2Co 3:17
‘Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.’ 2 Cor 9:7
The tithe and Jesus
But didn’t Jesus agree with tithing since He was a Jew?
Jesus commended the Pharisees for tithing, as that was what they were commanded to do under the law. But this is part of a rebuke in that they tithed the tenth of their herbs, the only food they produced, yet forsook the greater righteous principles of the law.
‘But woe to you Pharisees! For you tithe mint and rue and every herb, and neglect justice and the love of God. These you ought to have done, without neglecting the others.’ Luk 11:42
Yet Jesus never taught tithing to His disciples.
Some argue this was because all early believers were Jews who tithed, and thus He took teaching the tithe for granted. This argument clearly lacks a historical understanding of the tithe, the difference between the covenants, and the exact purpose of Jesus’ ministry.
Regarding the tithe, as we have seen it was a produce offering, thus many urban and most professional Jews never tithed as they had limited space or time to grow anything.
But far more importantly Jesus never taught tithing because He was to become the high priest of a separate priesthood to the Levites which demanded a new law. This new priesthood had no more need of the tithe or any other offering commanded by the old law.
Indeed the tithe not only has no more reason to exist in the New Covenant, it was contrary in nature to the new priesthood Jesus instituted, as the tithes entire purpose was to sustain the old priesthood.
Further, because the tithe is law, Jesus never taught it as He was the seed who came to end the law.
‘Why then the law? It was added because of transgressions, until the seed should come to whom the promise had been made..’ Gal 3:19
And thus he only proclaimed the law or the prophets according to their relevance to His kingdom. The effective rule of the law ended with John, the last prophet of the Old Testament.
“The Law and the Prophets were until John; since then the good news of the kingdom of God is preached, and everyone forces his way into it.” Luk 16:16
This good news of the Kingdom is freedom from the letter of the law in every part, because the law only brings death and condemnation.
‘Now if the ministry of death, carved in letters on stone, came with such glory…8 will not the ministry of the Spirit have even more glory? 9 For if there was glory in the ministry of condemnation…’ 2Co 3:7
And lastly Jesus was the perfect fulfillment of the law and all its requirements, thus He has fulfilled the tithe. Just as the tithe to the old priesthood was their sustenance, provision and inheritance, so Jesus now replaces the tithe as the sustenance, provision and inheritance of His new priesthood.
In place of the tithe which supported the old priesthood, He commanded that those who labour in sharing the gospel should receive material support, as seen when He sent out the twelve and later the seventy two disciples.
“Acquire no gold or silver or copper for your belts, 10 no bag for your journey, or two tunics or sandals or a staff, for the labourer deserves his food.” Mat 10:9
“And remain in the same house, eating and drinking what they provide, for the labourer deserves his wages. Do not go from house to house.” Luk 10:7
He also commanded of his followers they live in abundant generosity by faith in the unseen provision of the Father.
‘…remember the words of the Lord Jesus, how he himself said, ‘It is more blessed to give than to receive.’ Act 20:35
“give, and it will be given to you. A good measure, pressed down, shaken together, running over will be put into your lap. For with the measure you use it will be measured back to you.” Luk 6:38
The tithe and the apostles
Like Jesus, His apostles never taught tithing.
It is conspicuous in its absence from early church practice and theology as recorded in Acts and the epistles.
Indeed the only time it is specifically mentioned is by the author of Hebrews as we have read above. This is incredibly relevant because we have a Jewish author addressing the Jewish Christian population (those who used to tithe), and he clearly calls the tithe law.
This counters the argument that the silence in the New Testament regarding tithing exists due to it being a common practice among the Jewish Christians.
Rather the silence exists because Jewish believers didn’t tithe. They understood that the tithe was part of the law, they understood that the temple and the priesthood were obsolete – and they understood that the tithe which served that priesthood and temple was also obsolete.
However they did teach that those who labour for the gospel should be supported by those they labour amoungst.
‘The Lord commanded that those who proclaim the gospel should live by the gospel.’ 1 Co 9: 14
‘Let the one who is taught the word share all good things with the one who teaches.’ Gal 6:6
‘Let the elders who rule well be considered worthy of double honour, especially those who labour in preaching and teaching. 18 for the Scripture say, “You shall not muzzle an ox when it treads out the grain,” and, “The labourer deserves his wages.” 1 Ti 5:17
And let us not forget Paul’s detailed instruction in 1 Corinthians 9;
‘Who serves as a soldier at his own expense? Who plants a vineyard without eating any of its fruit? Or who tends a flock without getting some of the milk? Do I say these things on human authority? Does not the Law say the same? For it is written in the Law of Moses, “You shall not muzzle an ox when it treads out the grain.” Is it for oxen that God is concerned? Does he not certainly speak for our sake? It was written for our sake, because the ploughman should plough in hope and the thresher thresh in hope of sharing in the crop. If we have sown spiritual things among you, is it too much if we reap material things from you? If others share this rightful claim on you, do not we even more? Nevertheless, we have not made use of this right, but we endure anything rather than put an obstacle in the way of the gospel of Christ. Do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar share in the sacrificial offerings? In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel.’ 1Co 9:7-14
Note that Paul quotes Deuteronomy 25:4 ‘You shall not muzzle an ox when it treads out the grain’ in both 1 Tim 5:17 and 1 Cor 9:9. In neither instance while building an argument for the church body supporting spiritual leaders financially does he refer to a scripture from the law about tithing.
One must ask why in quoting the law to support his argument, he chooses an obscure analogy regarding the care of oxen, rather than any number of scriptures about tithing.
Paul only mentions the Old Testement practice as an analogous support for his broader argument that those who proclaim the gospel have a right to get their living by it.
Paul of all the apostles understood that the law is in every part ended. His appeal is simply what is stated – those who labour spiritually have a right to material provision – just as the priests of old could expect their material sustenance from the temple they served.
However, in the New Testament right to material support for ministers of the gospel is not according to the obligation of a law.
For freedoms sake we cannot compel people to give according to principles of percentages.
The new and living way is found in the free will gifts of saints, according to their own consciences, as led by the Holy Spirit. This is the only way a congregation can be led into maturity, taking responsibility to hear God for themselves. We see this in Paul’s interaction with the churches, encouraging those who supported him while graciously accepting those who did not.
‘And you Philippians yourselves know that in the beginning of the gospel, when I left Macedonia, no church entered into partnership with me in giving and receiving, except you only.’ Php 4:15
Returning to my argument against the proposition that tithing was a common practice among the early believers, let us look at the council of Jerusalem. This was held before the theology of the letter to the Hebrews was established.
Here the apostles and elders appealed to the law to enforced Mosaic food obligations onto the new Gentile believers, yet they made no mention of tithing – which is no small matter – given its potential effectiveness for the provision of ministers and the church organization.
‘Therefore my judgment is that we should not trouble those of the Gentiles who turn to God, 20 but should write to them to abstain from the things polluted by idols, and from sexual immorality, and from what has been strangled, and from blood. 21 For from ancient generations Moses has had in every city those who proclaim him, for he is read every Sabbath in the synagogues.’ Act 15:19
Why the tithe is proclaimed in the New Testament church
In modern law judges cannot rule over cases in which they have an inherent bias due to self interest. Such conflicts of interest involve any association with another entity in which there is a financial interest or benefit.
In the church its leaders are also its judges. Unfortunately those who rely upon the tithe for provision, and whose church structures are dependent upon the tithe for their financial survival, are inextricably compromised in their judgement.
That is to say leaders who are dependent on their churches for finance will lack objectivity due to their need. Thus despite the tithe being part of the law and contrary to our new priesthood and freedoms, and not being taught by our founder and apostles, it continues to be justified.
If church leaders do not stand in faith for God’s supernatural provision for their ministries, they will inevitably put the burden of that provision onto their congregation. This releases the work of the flesh (in strategies, programs and worldly principles) to draw people, keep people and ultimately grow the tithing base.
Obligated giving alone allows church leaders to calculate to some measure their church’s monthly income and plan accordingly, achieving a measure of financial stability and predictability – that is living by sight and not by faith.
It locks leaders and followers into a worldly mindset based on worldly principles, and robs them of a higher kingdom revelation, limiting freedom and spiritual development.
We cannot hold onto the law with one hand, and freedom in another. The two are opposed. You either trust in principles and percentages, or you trust in the Spirit. Either the Spirit is our guide, or the law is our guide.
Once we lay down our personal and corporate dependencies on percentages, we begin to understand more completely the liberty of walking in step with the Spirit and becoming a vessel completely poured out for His purposes.
Let us move on from the elementary principles of the law and learn to be sons who are lead by the Spirit.
‘In the same way we also, when we were children, were enslaved to the elementary principles of the world. 4 But when the fullness of time had come, God sent forth his Son, born of woman, born under the law, 5 to redeem those who were under the law, so that we might receive adoption as sons.’ Gal 4:3
Conclusion
Jesus made it clear that men serve, love and trust God completely, or mammon. There is no middle ground – It is impossible to be a bond slave to both masters as both demand complete devotion.
Those who live according to the wisdom of the world are enslaved to what can be seen and measured. If we look only to our own limited supply and the provision of our circumstances, we will operate only out of that limited supply. We will live in the fear of running out and not having enough. Our obsession will lie in increasing our income, because our income is our security and our source.
We have to learn that God is our secure foundation and source of all provision.
‘And God is able to make all grace abound to you, so that having all sufficiency in all things at all times, you may abound in every good work. 9 As it is written, “He has distributed freely, he has given to the poor; his righteousness endures forever.” 10 He who supplies seed to the sower and bread for food will supply and multiply your seed for sowing and increase the harvest of your righteousness. 11 You will be enriched in every way to be generous in every way..’ 2 Cor 9:8
The principles of Heaven are not those of earth. The world concerns its self with lack and receiving, heaven concerns itself with abundance and giving.
‘For He whom God has sent utters the words of God, for He gives the Spirit without measure.’ Joh 3:34
If the Spirit is our supply, then He is without measure. The vaults of heaven are always full; the great challenge is exercising the faith to rest in them.
We must always remember that God sustains that which He commissions. Let Him move the hearts of His people to give as He leads, to whom He leads and as much as He leads, rather than relying on the compulsion of the law.
It is true that the church body must be taught that it has a command given to us by Jesus and the apostles, to support the needs of those who minister amongst them, and by extension, arguably also the needs of the facility that hosts their spiritual meetings.
However this obligation to support those in ministry is to God and not man. If the church body is disobedient to it’s duty then that is between them and God. It is ultimately their loss, as God desires a generous church that he can reward for its obedience.
He is more than able to open other doors of provision for the ministries He establishes. The burden of provision is always, only, on the Father for our expenses and those of our ministry.