Christian Giving: Why Tithing is not a Christian Mandate

“Do you want God to bless you financially – stop withholding your tithe!”
“Do you want to be free from sickness, monetary loss, and hard times – don’t forsake the tithe!”
“It’s your obligation as a Christian to give back to God (and the church) a part of what you have…You can’t outgive God!”

               If you have been around Christianity for very long, you have heard these statements in some form or fashion. People like Kenneth Copeland and groups like Golden Key Ministries speak about the blessings of financial prosperity from tithing. In some churches, there is a weekly reminder to tithe and give. In others, this message is heard only when some financial hardship or need arises. The question we will examine today is this: What should giving look like for a follower of Christ? The difficulty in answering this question is that each of the statements above can be supported by the Bible – thus, our goal is to examine the text in its proper context and see what God has to say, through His Word, about tithing and giving. Before diving straight into the text, let’s define some terms.

-        What is a tithe? The word means one-tenth of something. It was required of the Hebrew people by God under the Law of Moses – the people were to tithe out of the harvest of their fruit and grain, out of the increase of their livestock, and out of their spoils of war. We will examine this further below.

-        What is an offering? According to the Law of Moses, something given above and beyond the tithe. In Leviticus, the offerings are described as burnt, grain, sin, guilt, peace, first fruits, and freewill. Some of these could overlap – the sin offering may also be a burnt offering, for example. Specific offerings were required for certain types of sacrifices.

-        What is giving? Giving is freely transferring the possession of something to someone. In the context of Christianity, it is freely giving to God of our time, possessions, and resources. It is not due to a demand or requirement. True giving cannot be coerced or forced.

What is the tithe?

               To understand tithing, we need to understand its purpose and practice for the Israelites. Each person was to tithe based on the amount of their harvest and the increase of their flock. This was done over the course of a year – possibly given all at one time, but most likely given as each harvest was completed. (Dt 14:22, ESV) The tithe differed from the first fruits offering, as it was based on the amount of total harvest. The first fruits offering, as its name implies, was given for both first of the harvest and the first of the womb. “First-fruit offerings could include produce either in its natural state or prepared or processed in some way—such as dough, bread, wine, olive oil, wool. The firstborn son and the firstborn of the animals that one owned were to be treated as belonging to God. The firstborn children and the firstborn of the unclean animals were “redeemed” (paid for) with money by the offerer [sic], and the firstborn of the cows, sheep, and goats were offered in sacrifice to God (Nm 18:14–17).” (Gerig 1988) The first fruits were given as a sign of trust in God’s provision, whereas the tithe was given to demonstrate thankfulness for God’s provision.

The tithe was to be taken to the tabernacle, and later the temple, each year. The tithe would either be the actual produce from the harvests and flocks, or if someone had a long way to travel, it would be the money made from selling that portion. This money would then be used in the city of the tabernacle/temple to buy food and drink to celebrate before God – “…spend the money for whatever you desire – oxen or sheep or wine or strong drink, whatever your appetite craves.” (Dt. 14:26) They were also to share their tithe with the Levites in the town “for he has no portion or inheritance with you”. (Dt. 14:27) This was the basic process for tithing during the first two years of a three-year cycle. In the third year, the people were to bring all the tithe of their produce and gather it together in their towns, rather than taking it to the tabernacle/temple. This was to provide for the Levites, along with those who had no provision of their own – the sojourner, the fatherless, the widow. (Dt 14:28-29; 26:12) In this way, we see that God is demonstrating his ability to provide for the entire nation, including those who cannot provide for themselves. In this way, the tithe was one of the most visible ways Israel demonstrated faithfulness – or disobedience – in their covenant with God.

Is tithing required today?

Ok, now that we understand the practice and purpose of tithing, let’s look at whether tithing is required today. There are two basic positions on this question:

-        Yes, required today because it is commanded in the Bible.

-        No, Christians are under no obligation to tithe.

Obviously there will be nuanced positions within these two views, but for the sake of brevity, we will separate them into simply “yes” or “no”. Let’s examine each of these in turn.

Position 1: Tithing applies today because it is commanded in the Bible         

               Indeed, tithing is commanded in the Bible. Numbers 18 and Deuteronomy 14 and 26 give instructions on how and what to tithe. In the historical books (2 Chronicles and Nehemiah), tithing is mentioned when Nehemiah re-institutes the covenant, but no new revelation about how or what to tithe is given. Malachi 3:8-12 is probably the most well-known passage on tithing, where God, through the prophet Malachi, confronts the nation of Israel about their failure to tithe and challenges them to test him on his promises regarding the tithe. There are two mentions of tithes in the New Testament – when Jesus confronts the Pharisees with the “seven woes” (Mt 23:23; Lk 11:42) – and in Hebrews, where the priesthood of Jesus is being compared to the Levitical priesthood (Heb 7:5, 8-10). Jesus says that he came to fulfill that Law and the Prophets and that the tiniest bit of the Law would not pass away until all is accomplished. (Mt 5:17-20) Jesus later commends the scribes and Pharisees for tithing their mint, cumin, and dill, though they neglected to do the weightier things of the law. (Mt 23:23; Lk 11:42) This, coupled with the passages from the Old Testament, would seem to give strong support for the idea of tithing for Christians.

Position 2: Tithing does not apply today and is not an obligation for Christians

For tithing to be a requirement for Christians, these passages must be shown to apply to Christians today. At first glance, the case for tithing seems to be sufficiently supported, especially in Deuteronomy and Malachi. However, outside of God’s covenant with Israel, there are no instances where tithing is commanded. It is mentioned twice in Genesis (Gen 14:20; 28:22), when Abraham tithes the spoils of war to Melchizedek and when Jacob promises to give God a tenth of all that God gives to him. In context, the statement by Jesus in Matthew 5:17 is preparing the people for the new covenant. The writer of Hebrews shows that Jesus is the end of the Law because he fulfills it completely and brings in a better covenant through his death and resurrection. (Heb 7:22; 10:8-9) This makes the first covenant obsolete. (Heb 8:7-13) Additionally, the Law of Moses was given specifically to the nation of Israel. “The Mosaic Law was a bilateral covenant made specifically for Israel alone to govern her life in the promised land…By its very nature, the Mosaic Law was not to be, and could not be, obeyed to the letter by any other people in any other place as a rule of life.” (Keathley 2004) The Law was a tutor to guide the nation of Israel until the coming of Jesus, the Messiah. (Gal 3:23-24) This covenant was a law of works that resulted in blessings or curses, depending on obedience. Tithing was one of the visible demonstrations of obedience and trust in God required of the nation of Israel. The death and resurrection of Jesus signaled the end of the Law because he made a way for anyone who believes to come to God by grace through faith. (John 3:16; Rom 10:4; Eph 2:8-9) As a result, Christians – those who place their faith in Jesus for salvation – are not under the Law of Moses. Instead, they are under a higher, more glorious law – the law of grace – and are under no specific covenant obligation to tithe. (2 Cor 3:7, 11)  

Which position is correct?

               From examining the passages related to tithing and understanding the bigger purpose of the Mosaic Law, it should be evident that tithing was a specific requirement for a specific people during a specific time. As such, there were specific blessings and curses related to obedience or disobedience – tithing was compulsory. Because the Mosaic Law was fulfilled in Jesus, those who believe in him for salvation are no longer under this law, nor subject to its blessings and curses. Instead, they are freed from the legal demands of the law. (Rom 7:4-6; 2 Cor 3:7; Col 2:12-14) Therefore, no one is to give out of reluctance or compulsion. (2 Cor 9:7) Thus, tithing as an obligation does not apply to Christians because they are not under the Mosaic Law – they are under the law of grace.

What guidance does the New Testament provide Christians for giving?

The New Testament calls Christians to be cheerful givers (2 Cor 9:7) and to offer themselves as a living sacrifice to God. (Rom 12:1) There are no requirements or minimum standards set in matters of giving – only that each person should give as they have decided in their heart. (2 Cor 9:7) Just as in other matters of personal conviction, Christians should give as they are led by the Spirit – it might be 10%, or 3%, or 30%. Ultimately, God is not concerned with the specific amount. He is concerned with our hearts. He desires that we give freely because we have received freely from God. (Mt 10:8; Acts 20:35) God has given us everything in Christ (Eph 1:3; Col 1:9-12) and we are to “do everything in the name of the Lord Jesus, giving thanks to God the Father through him. (Col 3:17)

References

Charles Meeks (Bellingham, WA: Lexham Press, 2016). "Tithe." In The Lexham Bible Dictionary, by ed. John D. Barry et al. Bellingham, WA: Lexham Press, 2016.

Copeland, Kenneth. Kenneth Copeland Ministries. January 3, 2019. https://blog.kcm.org/tithing-101-the-top-10-bible-truths-you-need-to-know/ (accessed February 29, 2024).

Crossway. The Holy Bible: English Standard Version. Wheaton, Il: Crossway - Good News Publishers, 2001.

Fawenu, Bamidele. "nexus between tithing and prosperity in United Missionary Church of Africa, Nigeria." Oguaa Journal of Religion and Human Values, 2021: 65-100.

Gerig, Wesly L. "First Fruits." In Baker Encyclopedia of the Bible , by Walter A. General Editor Elwell, 791. Grand Rapids, MI: Baker Book House, 1988, 1988.

Keathley, J. Hampton, III. Bible.org. June 10, 2004. https://bible.org/article/mosaic-law-its-function-and-purpose-new-testament (accessed February 29, 2024).

White, R.E.O. "Tithe, Tithing." In Baker Encyclopedia of the Bible, by Walter A. General Editor Elwell, 2071. Grand Rapids, MI: Baker Book House, 1988.

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