Christians And The "Tithe"

Are Christians Required To Keep the Law of the Tithe?

Compiled By R. Francis

"Bring ye all the tithes into the storehouse" (Mal.3:10). A tenth of your income belongs to
God and if you don't give it you are a God robber according to the Bible (Mal. 3:8). If you are not
faithful in giving your tithe, God will curse you (Mal. 3:9) and not "rebuke the devourer" (Mal.
3:11)."
What does the Bible really say about tithing? Are Christians under the law of the tithe? Is
tithing and Christian giving the same? In the following we will examine the tithe in relation to the
Christian, New Testament Church.
The Tithe in the New Testament
It is truly regrettable that in all other areas of our relationship with God we are strongly
exhorted to approach our Lord according to New Testament Grace; but when giving is the topic,
we are frequently instructed to return to the bondage and curse of the Law, Malachai 3:9.
Although the tithe is almost universally preached in contemporary New Testament churches, it
is a concept found nearly exclusively in the Old Testament. It is only mentioned in three different
contexts in the New Testament. Twice in connection with Jews (Matt. 23:23; Luke 11:14; 18:2),
and once in connection with Abraham (Heb. Ch. 7). That the tithe is not mentioned in connection
with any Christian church or New Testament practice should cause any believer to strongly
question its application to New Testament believers. One can find a considerable amount of
material on "giving" in the New Testament, but absolutely nothing linking the Christian with the
Old Testament law of tithing.
Get a concordance and look up the words "tithe" and "tenth" (and variations) and you’ll find the
Bible does not even suggest a Christian should tithe, let alone command him to. Paul, Peter, John,
etc., could have easily mentioned the "tithe" when discussing matters of giving, but they knew it
had been abolished by the cross of Christ and was no longer valid Col.2:14. The tithe is
erroneously applied to Christians by pulling the Old Testament law of tithing across dispensations
and placing it as doctrine in the New Testament. This is how most errant doctrines originate.
When doctrines which are valid in only one dispensation (time period) are forced into another
dispensation they become false doctrines. For example, many preachers quote Malachai 3:10
("Bring ye all the tithes into the storehouse, that there may be meat in mine house") as if a New
Testament church is the storehouse, but the church is never spoken of as a storehouse for God’s
goods. Churches were not intended to store crops and livestock (or even money) as the passage
refers to.
This is an area where otherwise sound and mature teachers will stray away from Grace. Are
pastors fearful that people will not give without the motivation of fear and retribution?
If these teachers were consistent and jumped dispensations to teach doctrine in other matters
they would have Christians becoming circumcised, observing Jewish feasts and holy days,offering
animal sacrifices, shunning unclean meats. In short
keeping the Law of Moses. Acts 15:10. For Christ is the end of the Law for righteousness to
everyone who believes”. Romans 10:4
 What About Abraham And His Tithe?
When "tithers" are confronted with teaching Old Testament Law as New Testament doctrine
they usually claim "Abraham and Jacob paid tithes before the law so believers should pay tithes
after the law," or something similar. But this is forced, reasoning and doesn’t consider the facts.
For that matter circumcision began before the law with Abraham also, does that mean all male
Christians must be circumcised to be saved or in God's will? Of course not. This was the error of
the "law-keeping" Judaizers who were quickly corrected by Peter (Acts 15: 1-11).
Most pastors who teach tithing as a valid New Testament practice have no ulterior motive and
are sincerely convinced of its validity. Unfortunately many preachers don’t learn their doctrine
from personal study. They learn it from hearing other preachers or teachers. But what if their
teachers are wrong? Sincerity is no substitute for truth or knowledge (Pro. 14:12).
Let’s take a closer look at Abraham’s case and see what those who appeal to him fail to mention.
In Genesis 14 Abraham does pay tithes of the spoils of battle to Melchisidek, but notice these
revealing facts:
1.Abraham was not commanded to tithe by God or Melchizedek. 2Abraham was not even asked
for tithes by God or Melchizedek. 3.Abraham did not tithe to keep something bad from happening
to him, but because God had already blessed him in the battle. It is recorded Abraham tithed this
one time in all his 175 years. 4.And what is most shocking, Abraham was not even saved when he
tithed! Not saved according to Moses (Gen. 15:6), Paul (Rom. 4:20-22), and James (James 2:23)!
The account of Abraham is no help to those who compel the law of the tithe on New Testament
Believers. .
As for Jacob, by his own accord he offers to give God a tithe after he has the dream of the
ladder (Gen 28:22). Like Abraham, though, he is not commanded to tithe (there is no record he
ever did), he offers it of his own free will.
Tithing Under The Mosaic Law
The majority of references to tithing in the Bible are found in the Mosaic law. Under the Law a
voluntary, freewill tithe like Abraham’s is unheard of. To the Jews the tithe was essentially a
compelled national income tax for the upkeep of the tabernacle and support of the Levites.
Refusal to pay it COULD lead to the destructions of the "devourer" mentioned in Malachai 3:11.
Furthermore, from careful examination of the Scriptures there appears to be not one but THREE
tithes under the Law, each given at different times:
1st Tithe: The annual tithe for the maintenance of the Levitical Priesthood (Num. 18:21-24).
Since the tribe of Levi received no inheritance (Num. 18:20; Deut. 12:12, Deut. 14:27), and was
segregated from the rest of Israel in order to serve the Lord (Num. 3:5-10, 3:39-45, 8:14-19),
the first tithe was necessary for their support.
2nd Tithe: Another tithe was brought to Jerusalem for festival purposes (Deut. 14:22-27).
3rd Tithe: The third tithe was required every third year to assist the poor (Deut. 14:28-29). This
year was called "the year of tithing," (Deut. 26:12-14). When the Israelites had completed tithing
of the increase of the land, they were to give this tithe to the Levites, strangers, orphans, and
widows.
All the tithes put together would consist of around 23% of a persons income per year. Far short
of the single 10% many call a "tithe" and boast of paying.
For the most part the tithes of the Old Testament were of crops and livestock. Each Jew was to
separate out his tithes from his labors for God’s use, but notice what the scriptures say in
Leviticus 27:31. If a Jew redeemed his tithe (sold it for money) then he was to add 20% more to
it totaling 12%! This shows God would rather have us give goods than money. How many times have
you heard that preached? How many pay their "tithes" in goods today? If they pay in money they
can’t even call it a tithe unless they add a "fifth part" of the tithe to it! So, essentially, today a
tithe is 12% of one’s income and not 10%!
The law is an unforgiving taskmaster and tolerates nothing but obedience. How many of those
who boast of tithing, besides not paying 12%, don’t tithe on ALL their increase or pay three
different tithes? Beware all ye who boast of tithing because the Bible will show you a liar. God
could show you a thousand places where you have failed to tithe. Do you tithe your garden crops
or anything else you grow or raise? Do you tithe all interest of any form you accrue from savings
accounts or capital gains? Do you tithe the yearly increase of the value of your home, jewelry or
other assets? Or if you sell your home or any other property do you tithe any increase in value?
(A home bought in 1970 for $20,000 may sell today for $80,000, leaving the "faithful tither"
$7200 to tithe! [12% of $60,000]) Do you tithe the value of any gifts you receive (Christmas?),
the benefits you receive from your job (value of health insurance, profit sharing, retirement,
etc.) or any unexpected or extra income no matter how small from any source? And you call
yourself a tither? Some deluded souls actually believe they are tithing if they give 10% of their
income after taxes and deductions! The "tithe" comes off the top (Lev. 27:30; Deut 14:22), not
after convenient deductions lower the "tithable" income.
It should be clear from above, the Law only brings bondage; but, glory to His name, Christ by His
blood freed us from the curse of the Law (Gal 3:13).Whether it be the Law’s requirements of
feasts and sacrifices or of tithing, Christ has made us free. It is amazing how many preachers will
shout "Ten percent belongs to God" when they should realize 100% belongs to God. All Christians
are God’s property two-fold, by creation and by redemption by Christ’s blood.

The New Testament Method

This article is not meant to be a discourse on Christian giving but on the misuse of the Old
Testament law of the tithe as a rule for New Testament Giving. As we have seen the tithe was
primarily a tax on Israel to support Judaism and is not mentioned in connection with the New
Testament believer. The New Testament method of giving, however, is not under the threat of
law and retribution but from thanksgiving and heartfelt desire (2 Cor. ch. 8-9). "God loveth a
cheerful giver" and one who is compelled to give doesn’t give in the purest sense and is seldom
cheerful about it.

The simple fact is Christians are not commanded to tithe. The Bible strongly exhorts
Christians to give, but never stipulates a percentage. Since 10% was the basis for giving in the
Old Testament law, a Christian could spiritually use that amount as a basis for his giving, but he
would be deceiving himself if he thought he was somehow more righteous than a brother or sister
who didn't tithe.
A millionaire would hardly notice any discomfort by giving a tithe, but a man who earned ten
thousand a year would notice and according to the bible this man would have given more than the
millionaire, because he gave out of his need and not out of his abundance, Luke 21:4. Maybe God
would have him give more or sometimes less! That is, the Old Testament tithe can be an example
before Christians, but not a law. No one can judge a believer either way. The amount each
individual believer should give is entirely between him and his Lord (2 Cor. 9:7).

Tithing Summary

1. There is no mandate anywhere in the New Testament for tithing. The word "tithe" or "tithes"
appears eight times in the New Testament, and each time it is used is in reference to an Old
Testament event or a contemporaneous Jewish practice.
2. The epistles contain numerous admonitions, exhortations, and rebukes because of numerous
sins and spiritual problems, but one is never mentioned for failure to tithe.
3. Hebrews 7:5 states quite clearly that only the sons of Levi had a commandment to receive
tithes, not pastors or other religious leaders:
4. The Mosaic Law was given to Israel through Moses, not to the Church. If Christians are
supposed to tithe, then what about circumcision, worshipping on Saturday(the Sabbath), observing
the holy convocations (Passover, Feast of Tabernacles, etc.), animal sacrifices, a tabernacle, and
all the other components of the ceremonial law? Numbers 18:26-28 says that the Levitical priests
are to offer up a heave offering to the Lord when they receive the tithes of the children of
Israel. Shouldn't pastors conduct heave offerings when they receive tithes as well?
5. The statements Jesus makes about tithing (Matt. 23:23; Luke 11:42, 18:12) are all indicative,
not imperative. A plain interpretation of these passages doesn't reveal any command that tithing
should be continued into the Church Age, which began at Pentecost.
6. Christians who mandate tithing are making the same mistake as the Judaizers. They believed
that faith in Jesus Christ is not enough, and certain aspects of the Mosaic Law needed to be
retained for salvation and/or sanctification. In fact, the Apostle Paul stated in Galatians 5:3 that
we are "a debtor to do the whole law" if we get circumcised or keep any other aspect of the law
with the belief that this will add to what Christ already did on the cross. Today, circumcision is
not an issue in the Church, but tithing certainly is. If the Apostle Paul were alive today, he might
very well have written Galatians 5:2-3, substituting the word "tithe" for "circumcision, "Behold, I
Paul say unto you, that if ye [tithe], Christ shall profit you nothing. For I testify again to every
man that [tithes], that he is a debtor to do the whole law." This is a very sobering concept coming
from the Apostle Paul. A person who is a "debtor to do the whole law" describes an unsaved
person seeking justification by trying to keep the law.
7. Undoubtedly, the Judaizers of Paul's time used God's command to Abraham that he be
circumcised (Gen 17:11) as a proof text to illustrate that believers in the Church Age also need to
circumcised. In much the same way, many of the modern Judaizers use Abraham's giving a tenth
to Melchizedek after the defeat of Chedorlaomer (Genesis 14:17-20) as an example of how tithing
should be performed by Christians. Since the cross, however, Abraham’s tithe has no more
application to Christians than his circumcision.
8. The Levitical priesthood has been replaced with the priesthood of believers (1 Pet 2:5, 2:9). So
from this perspective, all that we have, money, possessions, spiritual gifts, belong to the Lord, not
just a tenth of our income. Rom 12:1 I beseech you therefore, brethren, by the mercies of God,
that ye present your bodies a living sacrifice, holy, acceptable unto God, which is your reasonable
service.

9. Those involved in full-time ministry should be supported by the people they serve (1 Cor.
9:7-14, 1 Tim 5:17-18). A careful review of New Testament giving reveals to us that our
contributions should not only be to support our local ministries, but also meet the basic needs of
poverty stricken fellow Christians (Acts 2:44-45, 4:32-37, 1 Cor. 16:1-3, 2 Cor. 8:1-13, 1 Tim.
6:17-19). There was organized giving within local congregations to care for believing widows and
orphans who had no other family to rely on (Acts 6:1-4, 1 Tim. 5:1-16).
10. 2 Corinthians chapters 8-9, and 1 Corinthians 16:1-4 state that a Christian is to evaluate the
needs of others and to give as he is able to. NO PERCENTAGE GUIDELINES ARE EVER GIVEN.
The Apostle Paul had ample opportunity to use the word "tithe" or at least mandate it as a
standard to be preserved, but instead Paul gives us new rules for giving, which would supersede
the Old Testament law for giving. If there is any single verse in the New Testament that nullifies
"tithing in the Church age" doctrine, it would be 2 Cor 9:7, which says, "Every man according as he
purposeth in his heart, so let him give: not grudgingly, or of necessity: for God loveth a cheerful
giver."
11. Love is to be our motivation, not compulsory legalism (Hosea 6:6, Micah 6:6-8, Mark 12:28-34,
1 Cor 13:1-7). How much consideration we have for the poor, for example, is an indication of our
spiritual condition (1 John 3:17). ]
12. In Acts 15:28-29 the Apostles admonishes the believing Gentiles:
28 ( For it seemed good to the Holy Ghost, and to us, to lay upon you no greater burden than
these necessary things;
29 (That ye abstain from meats offered to idols, and from blood, and from things strangled, and
from fornication: from which if ye keep yourselves, ye shall do well. Fare ye well.)
If tithing was an essential aspect in our Christian walk, why didn't the Holy Ghost instruct them
to practice it?
Prove all things;
hold fast that which is good.
I Thess. 5:21