What about tithing?

We have been pursuing our Doctrinal Rethink for some time now. In the process of engaging it we have begun to question certain beliefs, church structures, and practices of the western church. Too often we have discovered unbiblical doctrines and activities. This causes us concern.

Why do churches do what they do? What is the biblical basis of church leadership structure? Why do certain traditions get entrenched? How did we arrive at our doctrines?

Introduction

Much has been written about the tithe and its applicability. Some would say the tithe is exactly how much we should give. Others say the tithe is the baseline, and we should be generous above this level. Still others say that there is no tithe at all for the Christian, that everything belongs to God and we should act accordingly.

We do not intend an in-depth study, but rather an overview of important concepts.

We believe that the one of the primary moral responsibilities of the Christian is to obey God's commands to give to the poor. For example,

Le. 19:10 Do not go over your vineyard a second time or pick up the grapes that have fallen. Leave them for the poor and the alien. I am the LORD your God.

Ps. 82:3 Defend the cause of the weak and fatherless; maintain the rights of the poor and oppressed.

Lk. 14:13-14: But when you give a banquet, invite the poor, the crippled, the lame, the blind, 14 and you will be blessed. Although they cannot repay you, you will be repaid at the resurrection of the righteous.

Ac. 10:4 ...Your prayers and gifts to the poor have come up as a memorial offering before God.

Ga. 2:10 All they asked was that we should continue to remember the poor, the very thing I was eager to do.

It is clearly a duty of God's people to help the poor, the widow, and the oppressed. The issue becomes, to what degree, what process, and to whom should we do this?

The Old Testament

We do not intend to provide an exhaustive analysis of the OT practices prescribed to the nation of Israel, merely a brief survey. The first thing we see is that the tithe was to support the Levites, since they had no land inheritance:

Nu. 18:21-24 “I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the Tent of Meeting. 22 From now on the Israelites must not go near the Tent of Meeting, or they will bear the consequences of their sin and will die. 23 It is the Levites who are to do the work at the Tent of Meeting and bear the responsibility for offenses against it. This is a lasting ordinance for the generations to come. They will receive no inheritance among the Israelites. 24 Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the LORD. That is why I said concerning them: ‘They will have no inheritance among the Israelites.’”

This was the Law for Israel. That is, this tithe was not an expression of generosity, it was a tax used to support the priesthood. We need to be clear about this. There is no stated or implied generosity motive for the tithe.

Another purpose of the tithe was to celebrate the goodness of God by feasting:

De. 12:17-19 You must not eat in your own towns the tithe of your grain and new wine and oil, or the firstborn of your herds and flocks, or whatever you have vowed to give, or your freewill offerings or special gifts. 18 Instead, you are to eat them in the presence of the LORD your God at the place the LORD your God will choose — you, your sons and daughters, your menservants and maidservants, and the Levites from your towns — and you are to rejoice before the LORD your God in everything you put your hand to. 19 Be careful not to neglect the Levites as long as you live in your land.

So this aspect of the tithe was the people of Israel spending the tithe money on a party, as long as they made sure to take care of the Levites. Again, we don’t see the concept of generosity.

These are not the only tithes described in the OT. Nor are they the only examples of giving. But these are enough to demonstrate that the tithe was not related to a moral responsibility to care for the poor. The poor do not even enter into the transaction.

This means the tithe is not generosity. We therefore believe the tithe is not a model for the NT and does not apply to those of us living in the new covenant.

The New Testament

There is precious little in the NT about tithing. The word apodekatoo (to pay a tenth of)9 appears four times in the NT. The first three:

Mt. 23:23 Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices — mint, dill and cummin. But you have neglected the more important matters of the law — justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former.

Lk. 11:42 Woe to you Pharisees, because you give God a tenth of your mint, rue and all other kinds of garden herbs, but you neglect justice and the love of God. You should have practiced the latter without leaving the former undone.

Lk. 18:12 I fast twice a week and give a tenth of all I get.

None of these can be construed to command we tithe.

The fourth instance of apodekatoo is found in Hebrews chapter 7, mixed in with a second similar word, dekaté, (a tenth part).10 Dekaté appears 5 times, but only in Hebrews chapter 7:

He. 7:1-10 This Melchizedek was king of Salem and priest of God Most High. He met Abraham returning from the defeat of the kings and blessed him, 2 and Abraham gave him a tenth (dekaté) of everything. First, his name means “king of righteousness”; then also, “king of Salem” means “king of peace”. 3 Without father or mother, without genealogy, without beginning of days or end of life, like the Son of God he remains a priest for ever. 4 Just think how great he was: Even the patriarch Abraham gave him a tenth (dekaté) of the plunder!

5 Now the law requires the descendants of Levi who become priests to collect a tenth (apodekatoo) from the people — that is, their brothers — even though their brothers are descended from Abraham. 6 This man, however, did not trace his descent from Levi, yet he collected a tenth (dekaté) from Abraham and blessed him who had the promises. 7 And without doubt the lesser person is blessed by the greater.

8 In the one case, the tenth (dekaté) is collected by men who die; but in the other case, by him who is declared to be living. 9 One might even say that Levi, who collects the tenth (dekaté), paid the tenth through Abraham, 10 because when Melchizedek met Abraham, Levi was still in the body of his ancestor.

Notice that none of these Scriptures are prescriptive. The first and second, Mt. 23:23 and Lk. 11:42, are Jesus condemning the Pharisees (who are Jews) for their showy displays of generosity, belying an underlying greed, selfishness, and oppression of the poor. This of course is not a prescription for tithing in the church. The third Scripture, Lk. 18:12, is a parable of an arrogant Pharisee praying in the temple. We cannot derive a teaching regarding an obligation to tithe from this Scripture, either.

Lastly, the Hebrews passage. The writer of Hebrews is illustrating the higher position of Jesus by discussing the greatness of Melchizedek. Melchizedek was so great that Abram gave him a tenth of the spoils of war as a tribute. So unless we are to assemble an army to wage war and then give a tenth of what we take from our defeated enemies, this is also not prescriptive to the church.

But more to the point, the writer of Hebrews is trying to tell us something. Melchizedek is a type of Christ, who is our high priest of inestimable high position. The writer asks,

He. 7:11 If perfection could have been attained through the Levitical priesthood (for on the basis of it the law was given to the people), why was there still need for another priest to come...

As important as Melchizedek was, we needed another priest. This priest is of a different order:

He. 7:12 For when there is a change of the priesthood, there must also be a change of the law.

He. 7:18-19 The former regulation is set aside because it was weak and useless 19 (for the law made nothing perfect), and a better hope is introduced, by which we draw near to God.

The former regulation has been set aside for a better hope and a better covenant (He. 7:22). The old covenant is obsolete and aging (He. 8:13). It is only a shadow (He. 10:1). There’s been a change in the law, where we no longer tithe. Because Jesus is a better high priest, everything has changed. The tithe has changed to 100%:

Ro. 12:1 Therefore, I urge you, brothers, in view of God’s mercy, to offer your bodies as living sacrifices, holy and pleasing to God — this is your spiritual act of worship. 

He. 13:15 Through Jesus, therefore, let us continually offer to God a sacrifice of praise...

God requires all of us as an offering given to Him. We give ourselves, particularly in worship, abandoning all to the praise of His name.

So How do We Give?

The NT is clear that we give willingly and abundantly to support those who are proclaiming the Gospel, but also to help those who are in need.

2Co. 8:19-21 What is more, he was chosen by the churches to accompany us as we carry the offering, which we administer in order to honor the Lord himself and to show our eagerness to help. 20 We want to avoid any criticism of the way we administer this liberal gift. 21 For we are taking pains to do what is right, not only in the eyes of the Lord but also in the eyes of men.

Ph. 4:16-18 for even when I was in Thessalonica, you sent me aid again and again when I was in need.17 Not that I am looking for a gift, but I am looking for what may be credited to your account. 18 I have received full payment and even more; I am amply supplied, now that I have received from Epaphroditus the gifts you sent. They are a fragrant offering, an acceptable sacrifice, pleasing to God.

2Co. 8:1-4 And now, brothers, we want you to know about the grace that God has given the Macedonian churches. 2 Out of the most severe trial, their overflowing joy and their extreme poverty welled up in rich generosity. 3 For I testify that they gave as much as they were able, and even beyond their ability. Entirely on their own, 4 they urgently pleaded with us for the privilege of sharing in this service to the saints.

2Co. 9:6-7 Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. 7 Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.

1Ti. 6:17-18 Command those who are rich in this present world not to be arrogant nor to put their hope in wealth, which is so uncertain, but to put their hope in God, who richly provides us with everything for our enjoyment. 18 Command them to do good, to be rich in good deeds, and to be generous and willing to share.

We previously noted that the tithe was basically a tax levied on Israel. We would then assert that tithing is only for Israel, and a command of the law; but generosity is for the Church, and is a spiritual gift:

Ro. 12:6-7: We have different gifts, according to the grace given us. If a man’s gift is prophesying, let him use it in proportion to his faith. 7 If it is serving, let him serve; if it is teaching, let him teach; 8 if it is encouraging, let him encourage; if it is contributing to the needs of others, let him give generously; if it is leadership, let him govern diligently; if it is showing mercy, let him do it cheerfully.

That is, generosity as a spiritual gift is the supernatural ability given by God to provide for the needs of others. While we all have a perhaps small measure of every spiritual gift, and thus must act accordingly, there are Christians who have been apportioned a greater measure of grace (Ep. 4:7), and have an empowered ability to give commensurately.

We believe, therefore, that generosity has nothing to do with the tithe. Generosity is the call for the NT church. We think generosity might be one of the greater gifts (1Co. 14:1), and one that can be eagerly desired. Generosity is a Spirit-empowered ability, and does not contain rules, baselines, or limits.

We think that if the church would get past the idea of law and rules and numbers, it would embrace the spiritual power of generosity as God intends.

Where Do We Give?

The contemporary church-goer views their offering (or tithe) specifically as the money given to the church itself. However, we think this church practice, following centuries of tradition, is false. We would agree that the Christian ought to support the local church and its expenses, but this is not a proxy for being generous. We should not think that having given to the church we have discharged our duty to be generous.

This errant thinking mimics contemporary leftist political thought, where giving to the government is the same thing as giving to the poor. Many people think that paying taxes satisfies their obligation to help people. However, we think that giving to the church (or the government) is a practice that should only be for it to do its stated duties.

What we give in generosity is a completely separate issue.

In our ideal world, we would want Christians to give to cover the church’s direct expenses, like utilities, salaries, and capital needs and equipment. We would not expect the church itself to function as an intermediary and tithe from the offerings of the congregants. Instead, we think that the church ought to identify giving recommendations for its people, if needed, and request congregants directly support those ministries, or ministries of their own choice.

The Christian then would deal in a primary relationship with those in need, or those ministries who work on the behalf of the needy. In addition, the Christian would personally serve the poor, either through their day-to-day contacts, or as a volunteer for a ministry. Or both. It is the Christian's personal duty to engage the ministry to the poor, and he should not expect his church to do it for him.

Conclusion

We believe generosity has been expressed in the church in a flawed way, partly due to centuries of tradition, and partly due to bad teaching. That practice has separated Christians from their personal obligation to honor God by ministering to the poor, the widow, and the orphan. It is our hope that true generosity would be embraced, something that is not based on numbers, but rather, as moved by the Holy Spirit.

9 https://biblehub.com/greek/586.htm

10 https://biblehub.com/greek/1181.htm