SHOULD CHRISTIANS TITHE?

Introduction

The protestant evangelical church is replete with pastors and their staff who stand in the pulpit every Sunday with a message from God. One such message is tithing. Spend any amount of time in a Southern Baptist megachurch and there will most likely be a sermon preached from the book of Malachi about how not tithing ten percent of a household’s income is robbing God. Perhaps God feels more robbed when a ministry uses funds to purchase a fog machine for the sake of a cool worship experience rather than individuals giving more or less than ten percent of their income. Tithing matters because pastors are telling entire congregations, which can often be thousands of people, that God expects each of them to hand over at least ten percent of his/her household’s income. For emphasis, pastors will also add the retribution principle to the tithing principle. If an individual gives the church ten percent, God will then pour out more blessing than he/she can handle. If the individual has a hard heart and will not tithe, God will not bless him/her since these people are robbing God. This paper seeks to walk through the scriptures and look at arguments made for a ten percent tithe to reveal that these defenses are not substantiated in the Scriptures for New Testament believers. This does not mean, however, that believers should not give. Christians are to be led through the power of the Spirit to give generously out the abundance of a transformed heart.

Tithing and the Old Testament

            The Old Testament covers the pre-mosaic, mosaic, and prophetic periods. Some scholars, such as George Davis, attempt to argue that if there was a tithe before the Law, then no argument can be made about tithing being legalistic. Davis argues that in Gen. 14:18-20, Abraham tithed to Melchizedek. He concludes from this passage that tithing was an acceptable form of worship, and Paul, in hindsight, never called him a legalist, but an example of being justified by faith. Because Christians are also justified by faith like Abraham, Christians should tithe like him.

Unfortunately, this conclusion misses the point of the text. Abraham is not tithing to support a ministry or out of obligation. He is showing worship to God through the tithe to Melchizedek. Abraham was simply acknowledging Yahweh as His God. This will be briefly discussed further under the thought process present in Hebrews 7.

The most famous passage concerning the tithe is Malachi 3:7-12. The Israelites have accused God of being unreliable and fall into a downward spiral of doubt and faithlessness. In 3:7, God calls them to return to Him, yet they ask Him how it is possible. This is most likely not a genuine question out of desire for reconciliation, but a suspicious question out of their ignorance of sin. God then accuses them of robbing Him of tithes and offerings and curses them for their thievery. These tithes were used to support the Levitical priesthood, the temple, and support for the community’s poor. Failing to adhere to this tithing command was robbing God, because robbing the temple and the needy was akin to robbing Yahweh. God tells them that if they bring the full tithe to the storehouse, He will pour out blessing on them. The storehouse was a room in the temple used to store the first tithe so that it could be redistributed later and refilled. This promise is made in relation to the laws in Lev. 23:23 and 27:30-33. If they return to worshipping God and obey the law, He will bless them for it.

The most common interpretation of this text among evangelicals today is that failing to give God ten percent of one’s income is robbing what God has given to bless that person. Not returning a tenth back to what is God’s in the first place may incur God’s punishment on the believer. Therefore, simply give a tenth to the “storehouse” (church), and God will bless it. This is blatant misapplication of the text. As shown in the previous paragraph, this text was directed towards Israelites under the law. The Lord created the tithing system as a type of income tax to support the priests who owned nothing and the needy. Frank Viola concludes from the context of the passage that God’s main concern is oppression of the downtrodden. Nevertheless, there is no idea concerning the storehouse in the New Testament. The believer is the temple, not the building. Ministries are supplied and supported by people. Church buildings are not storehouses, but places of worship.

Tithing and the New Testament

There is clearly a tithing system present in the Old Testament under the mosaic law. The question must be raised, however, as to the nature of tithing for a people no longer under that law. Jesus is the fulfiller of the law, and he mentions tithing once in a discussion found in Matthew 23. Jesus tells the Pharisees that they tithed but neglected the more important aspects of the law, such as justice and mercy. Jesus calls them blind and says that they should have practiced both. What it comes down to for those who support tithing is that this verse suggests that Jesus believed in tithing. If Jesus does it, Christians should do it. While this logic seems fairly straightforward, there are a few things to consider about this passage. First, Jesus is addressing scribes and Pharisees who are under the law. Jesus tells them that they should tithe, because the law commands them to do so. Second, the point of the passage is not obedience to a tithing law, but a lack of concern for love, mercy, and justice. Laws are not supposed to distract people from love, but lead them towards it. Finally, James Quiggle concludes that Jesus’ point can be found in verse 24. According to Lev. 11, a gnat was the smallest unclean animal and the camel was the largest. The principle here is that one righteous act does not alleviate a person from living righteously all the time. Tithing cannot be substituted for weightier aspects of the law like love and mercy.

Second Corinthians 9:6-7 is the most important passage for Christians attempting to understand what their obligations are concerning the tithe. Paul tells the Corinthians that they should give from their hearts and not under compulsion. God loves a cheerful giver. He begins in verse six with farming language. A good harvest is produced from good seeds being sown, while little seed produces a poor harvest. Paul emphasizes reaping in his verse in order to encourage giving. According to Paul, this giving should be done from the heart and not reluctantly. A willing heart is grounded in the Old Testament by willingly giving towards the Tabernacle (Ex. 25:2, 35:5). This collection from voluntary giving turned out to be more than enough (Ex. 36:5-7). Furthermore, God’s love for the cheerful giver has a foundation in Proverbs 22:8. There is honor for those who are willing to give generously. If tithing were an obligation, this would be the perfect opportunity to explain it. Yet, Paul is absolutely silent on the concept of tithing in all of his letters. Instead of telling them what they must give as a tithe, he simply tells them to offer up what they willingly decide to give from the heart. A lack of obligation diction softens arguments made in favor of the tithe.

The final passage germane to this discussion is Hebrews 7:1-10. Gary North argues that because the priestly office of Christ is equated with that of Melchizedek, the tithe is still required. This is because the order of Melchizedek is superior to that of the Levitical priesthood. Christians, therefore, cannot dismiss tithing as a mosaic law, but must adhere to it, since Hebrews 7 grounds tithing into Melchizedek. Attempting to escape the tithe is therefore an assault to the order of Melchizedek, who is the representation of Jesus Christ. There are several problems with using Hebrews 7 to justify tithing. First, the flow of the author’s argument in Hebrews has the ultimate goal of setting Jesus up as the high priest who is far more superior to the Levites. Melchizedek is simply used as an analogy for Christ’s superiority based out of Psalm 110:4. Tithing is used as an example for why Melchizedek was so great. Second, this reading of Hebrews 7 back into Gen. 14 requires that Abraham act as an archetype for Christians. If this is true, tithing still would not look like it does today, because Abraham gave his spoils from war voluntarily and only once. An obligatory ten percent tithe to the church is not in view here. Finally, if the passage is followed carefully, then the conclusion is that believers actually do not tithe. Levi is said to have tithed to Melchizedek through Abraham. Levi’s order is then inferior to Melchizedek. Jesus, who is the representative of Melchizedek’s order, then becomes superior to the Levite priesthood. The logical conclusion for Christians is that since they are in Christ and He tithes to no one, believers tithe to no one.

Conclusions from the Scripture

In the Old Testament, God institutes a tithing system to care for the priesthood and the needy. This was a mandate, because God cared for the oppressed. God binds Himself to His covenant and promises to bless those who give their tithes. There were three different types of tithes collected: those for Levites with no inheritance in Canaan (Lev. 27:30-33), those for religious festivals in Jerusalem (Deut. 14:22-27), and those for the needy (Deut. 14:28-29). Rather than ten percent, this turned out to be around twenty-three percent of yearly income. These tithes were grains, fruits, nuts, and cattle given eight out of twelve months. Money was never tithed, and priests were not required to participate. Entering into the New Testament period, Jesus sets aside what is old and ushers in the new (Heb. 7:12-18, 8:13). Through Christ, each person is now a priest. There is no temple other than the gathered body and no priesthood that represents God to man. The veil has been torn, and each person has access to God through Jesus. The Christian call, through the power of the Holy Spirit, is to give generously from the heart. This is not an obligation, because God loves a cheerful giver. Furthermore, the New Testament offers principles of giving that seemingly contradict the tithing system of the Old Testament. Some of the most obvious are: Christians live from the gospel rather than the law (1 Cor. 9:14), each person gives from his/her own ability (Acts 11:29), believers are to give consistently and regularly (1 Cor. 9:13), giving should be done willingly and sacrificially (2 Cor. 8:2-3, 12), giving should be done cheerfully and not from obligation (2 Cor. 9:7), and believers should not burden themselves financially (2 Cor. 8:13). The principle that seems to endure both old and new covenants is generosity.

A final place of contention on this issue is how schools of thought view the law. Some groups, such as the Dispensationalists, believe that the entire law is a unit. Other groups, such a Reformed Covenant theology, split the law into moral, civil, and ceremonial. This may cause some groups to see the tithe as still binding. While it may be convenient to split the law, the Bible itself never seems to do this. Hebrews 8 speaks of the law as a unit which Jesus’ ministry made obsolete. In Matt. 5:17, Jesus also says that He came to fulfill the law and prophets. A straightforward reading indicates the entire law is in view, not portions of it. If the law cannot be split, it becomes much more difficult to justify a tithe based in the law.

Theological Integration

            The implications of tithing have a direct connection to ministry. While ministry is so much more than money, it is difficult for one to flourish without the financial giving of the ministry’s congregation. This does not mean, however, that congregants should be placed under a tithing law in which they do not belong. D.A. Carson warns that tithing can foster a sense of pride. If one believes that God demands ten percent and nothing more, it can breed idolatry. Further, choosing to give more than ten percent can breed pride. He concludes with a passage of scripture that speaks towards giving. 2 Cor. 8-9 shows the people in Corinth under tribulation. In the midst of their sorrow, they gave themselves first to the Lord (8:5) and gave generously even in their poverty (8:2). In 8:9, the text says that Christ became poor so that the Corinthians might become rich through His poverty. This is obviously not monetary wealth, but in the same generous spirit, believers should overflow with generosity knowing what the Son of God did on the cross.

Pastors are standing in pulpits across the world and demanding that their congregations give ten percent of their paycheck, because God requires it. The tithe in the Old Testament was good news to the poor, not a burden. People who can barely make ends meet are giving out of obligation, because they feel as though they cannot afford to not tithe. The Old Testament tithe was designed to help these people from the abundance of others, not make them go deeper into poverty. On the opposite end, churches are full of people to whom ten percent of their income is nothing. These individuals have been blessed with great jobs, but they are only giving ten percent when much more could be offered for advancing the kingdom. Ten percent is not a magic number that pleases God. What pleases God is a cheerful giver. The church should not be afraid to step away from an obligatory tithe. Christians, those who have trusted in the gospel of Christ and are currently indwelled with the Spirit, should seek to live a life pleasing to God and reminiscent of Jesus’ earthly ministry. The power of God, which is now at work in each believer, will not move the body away from generosity but spur it on towards a Christ-like generosity.