Tithing in the Old Testament
To tithe is to give a tenth of something. In the Old Testament, certain Jews—those owning herds or crops—were required to give a tenth of their increase. The tithe was used to support the Levites (Num. 18:20-21), the annual festivals in Jerusalem (Dt. 14:22-26), and the foreigners, widows, and orphans (Dt. 14:28-29). If these are three separate tithes the total amount given was about 23 percent annually.
Tithing in the New Testament?
While there’s no debate that tithing was required in the Old Testament, the question is, “Does the New Testament require Christians to give a tenth of their income?” I don’t think so because:
1. Tithing was a requirement for the descendants of Abraham who owned herds or crops in a particular place, the land of Israel, and in a particular time—when the Old Covenant was in effect (Num. 18; Lev. 27; Dt. 12, 14, 26). Notice the limitations on that statement. Not even everyone in ancient Israel was required to tithe.
2. Nowhere in the New Testament are Christians commanded to tithe. Remember to tithe is to give 10 percent but you won’t find a verse in the New Testament specifying 10 percent or any other percentage to be given. Some may object, “Jesus approved of the practice of tithing in Matthew 23:23.”
“Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others” (Matt. 23:23 ESV).
Jesus’ words must be kept in context. Jesus was speaking to the Pharisees before his death which means the old covenant was still in force. But when Jesus died the old covenant was abolished (Eph. 2:13-22; Col. 2:11-15). As Paul said, “you also have died to the law through the body of Christ” . . . and “now we are released from the law, having died to that which held us captive so that we serve not under the old written code but in the new life of the Spirit” (Rom. 7:4-6 ESV). For a detailed explanation of how the death of Christ inaugurates the new covenant making the old covenant obsolete read Hebrews 7–10. Therefore since Jesus’ death was still in the future when he spoke to the Pharisees, he was speaking to the religious authorities who were living under the requirements of the old covenant and he was telling them to observe the stipulations of that covenant.
3. Tithing is contrary to the principles for giving expressed in the New Testament. The principles for giving are,
“whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. Each one must give as he has made up his mind, not reluctantly or under compulsion, for God loves a cheerful giver” (2 Cor. 9:6-7 ESV).
Notice that Paul did not place the Corinthians under an obligation to give a certain percentage of their income. Instead he left the amount to be given up to each individual. And unlike some preachers today, Paul also did not say that 10 percent is the bare minimum each person should give. Not specifying the amount was a wise move on Paul’s part because each person’s situation is different and a set amount can easily lead to legalistic or compulsive giving. If tithing is still required then we have a conflict between giving that is required and giving that is not “under compulsion.” The New Testament principles for giving are clear: give generously and give as much as you want, which is to say, give cheerfully.
Are Christians required to give? Yes. Are Christians required to give a certain percentage of their income? No. Is there a problem with Christians who give away 10 percent of their earnings? Not at all, as long as they’re giving cheerfully and not under compulsion.
[This post is part of a series on Paul.]
**For more information on tithing see You Mean I Don’t Have to Tithe? by David A. Croteau and Should the Church Teach Tithing? by Russell Earl Kelly.
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