Introduction: Understanding Biblical Principles of Tithing and Giving
The concepts of tithing and giving are deeply woven into the fabric of the Bible, yet they are often subjects of much discussion and sometimes confusion among believers. From the earliest patriarchs to the teachings of Jesus Christ and the apostles, God's Word consistently emphasizes the importance of generosity and stewardship. However, the specific practices and underlying principles have evolved throughout redemptive history. This article seeks to explore the biblical narrative of tithing and giving, distinguishing between the Old Covenant commands and the New Covenant principles, using the King James Version of the Holy Bible as our guide, to foster a clearer understanding of our role as stewards of God's blessings.
The Ancient Roots of Tithing: Abraham and Melchizedek
The first mention of tithing in the Bible predates the Mosaic Law by centuries, appearing in the book of Genesis. It involves Abraham, who, after rescuing Lot and recovering the spoils of war, encountered Melchizedek, the king of Salem and priest of the most high God.
And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth:And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.
This act was a voluntary expression of worship and gratitude, a recognition of God's sovereignty and Melchizedek's priestly authority. It was not a divine command given to Abraham, but rather a spontaneous offering from a grateful heart. The Book of Hebrews later highlights the significance of this event, noting that Levi, through Abraham, paid tithes to Melchizedek, signifying Melchizedek's superiority over the Levitical priesthood (Hebrews 7:4-10).
Tithing Under the Mosaic Law
Under the Mosaic Covenant, tithing became a comprehensive legal requirement for the nation of Israel. This system was multifaceted, involving not just one tithe, but multiple tithes with specific purposes:
And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD.And concerning the tithe of the herd, or of the flock, whatsoever passeth under the rod, the tenth shall be holy unto the LORD.
This tithe, consisting of a tenth of all agricultural produce and livestock, was given to the Levites, who in turn gave a tenth of that to the priests (Numbers 18:21-28).
Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always.
At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates:And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest.
It is important to note that these tithes were primarily agricultural products and livestock, not money. The Mosaic tithing system was an integral part of Israel's covenant relationship with God, designed to sustain the priesthood, support national worship, and provide for the needy within the community.
The Prophets and Tithing: A Call to Repentance
Centuries later, as Israel drifted from God, the prophet Malachi delivered a strong rebuke concerning their failure to bring the tithes and offerings. This passage is perhaps the most well-known Old Testament reference to tithing:
Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.Ye are cursed with a curse: for ye have robbed me, even this whole nation.Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith 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.
Malachi's message was a call to repentance for a nation that had broken its covenant with God. Their withholding of tithes directly impacted the temple service and the support of the Levites, demonstrating a spiritual famine and a lack of trust in God's provision. The promised blessing was contingent upon their obedience to the covenant stipulations.
Jesus and the Tithe
Jesus Christ affirmed the practice of tithing for those living under the Law, particularly in His condemnation of the Pharisees:
Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.
Similarly, in Luke 11:42, Jesus echoes this sentiment. He did not abolish the tithe for those under the Law, but He strongly emphasized that outward observance should never supersede the internal condition of the heart. The Pharisees meticulously tithed even common garden herbs, yet neglected the greater virtues of justice, mercy, and faithfulness. Jesus' teaching consistently pointed to the heart as the source of true righteousness and giving. His encounter with the poor widow who gave two mites (Mark 12:41-44) further illustrates this: her offering, though small in quantity, was greater in value because it represented her entire livelihood, given out of pure devotion.
Giving in the New Testament: Principles of Grace
With the advent of the New Covenant in Christ, the legalistic demands of the Mosaic Law, including its specific tithing system, were fulfilled. Christians are not under law but under grace (Romans 6:14). The New Testament does not command a specific 10% tithe as a legal obligation for believers. Instead, it establishes broader principles of generous, cheerful, and proportionate giving, rooted in love and gratitude for God's ultimate gift, His Son.
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Cheerfulness and Willingness: The cornerstone of New Testament giving is the attitude of the heart.
Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.
Giving should be a joyful response to God's grace, not a reluctant obligation or a means to earn favor.
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Proportionality and Regularity: Believers are encouraged to give in proportion to their prosperity, setting aside regularly as God has blessed them.
Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come.
This principle suggests thoughtful, planned giving based on one's income, rather than impulsive or sporadic offerings.
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Purpose of Giving: New Testament giving supports the work of the ministry, the needs of fellow believers, and the spread of the Gospel.
- Supporting those who teach the Word: Galatians 6:6 states, "Let him that is taught in the word communicate unto him that teacheth in all good things."
- Meeting the needs of the saints: The early church exemplified radical generosity, selling possessions to ensure no one among them was in need (Acts 2:44-45, Acts 4:34-35).
- Supporting missionary endeavors: Paul commended the Philippian church for their financial partnership in his ministry (Philippians 4:15-18).
- Sacrifice and Generosity: The Macedonian churches, despite their deep poverty, gave generously and willingly, even beyond their ability, driven by God's grace (2 Corinthians 8:1-5). This highlights that true giving is not about the amount, but the heart and the willingness to sacrifice.
Tithing vs. Giving: A New Covenant Perspective
The distinction between Old Testament tithing and New Testament giving is crucial. The Mosaic Law, including its specific tithing requirements, was a temporary covenant that pointed to Christ. With Christ's fulfillment of the Law (Romans 10:4), believers are no longer under its legalistic demands. The Old Covenant tithe was a specific tax system for a specific nation and its theocratic government. The New Covenant calls believers to a higher standard of generosity, one that transcends a fixed percentage and flows from a transformed heart.
While the 10% figure from the Old Testament can serve as a helpful guideline or a starting point for many believers, it is not a legal minimum commanded in the New Testament. The emphasis shifts from a compulsory percentage to a joyful, proportionate, and sacrificial offering. Believers are called to be good stewards of all God has entrusted to them, recognizing that everything they possess belongs to God.
Practical Application for Believers Today
For Christians living under grace, giving is an act of worship, a tangible expression of love for God and neighbor. It is part of our spiritual discipline and stewardship. Here are key takeaways for contemporary believers:
- Give Cheerfully and Willingly: Let your giving be motivated by love and gratitude, not by guilt or compulsion.
- Give Proportionately: Determine in your heart what you will give, based on how God has prospered you. This might be 10%, more, or less, but it should be thoughtful and consistent.
- Support the Local Church: The primary recipient of a believer's financial support should be the local church, which serves as the spiritual home, equips believers, and facilitates ministry and outreach.
- Support Missions and the Needy: Extend your generosity beyond your local church to support the spread of the Gospel globally and to care for the poor and marginalized.
- Prioritize Giving: Just as one budgets for other necessities, make giving a priority in your financial planning, recognizing it as an act of faith and obedience.
Conclusion
The journey through the biblical narrative of tithing and giving reveals a progressive revelation of God's heart for generosity. From Abraham's voluntary act of worship to the detailed legal framework of the Mosaic Law, and finally to the grace-driven principles of the New Testament, the overarching theme is that God's people are called to be generous. While the Old Testament tithe was a legal requirement for Israel, the New Testament exhorts believers to a higher standard of giving—one that is proportionate to their blessings, cheerful in spirit, and motivated by love for Christ and His kingdom. As stewards of God's manifold grace, our giving should reflect His abundant generosity, trusting that He who sows sparingly shall reap also sparingly; and he who sows bountifully shall reap also bountifully (2 Corinthians 9:6). In this way, our giving becomes a powerful testimony to God's faithfulness and a vital means by which His work on earth is accomplished.