Tithing According to Scripture
- Does the Bible require a tithe?
- Is it a sin not to tithe?
- What is the purpose of the tithe in the Old Testament?
Does the Bible require a tithe?
The Bible does "require" a tithe. However the "requirement" is in the Old Testament economy. It is clear that giving is not a matter of "requirement" in the New Testament. The concept is presented in 2 Corinthians 8-9. Paul has appealed to the Corinthian believer to give to the poor saints in Jerusalem, in 1 Corinthians 16:1-3 "Now concerning the collection for the saints, as I directed the churches of Galatia, so do you also. 2 On the first day of every week let each one of you put aside and save, as he may prosper, that no collections be made when I come. 3 And when I arrive, whomever you may approve, I shall send them with letters to carry your gift to Jerusalem." He now, in his second letter to the Corinthians, explains the motivation and method of giving.
2 Corinthians 8:1 "Now, brethren, we [wish to] make known to you the grace of God which has been given in the churches of Macedonia, 2 that in a great ordeal of affliction their abundance of joy and their deep poverty overflowed in the wealth of their liberality. 3 For I testify that according to their ability, and beyond their ability [they gave] of their own accord, 4 begging us with much entreaty for the favor of participation in the support of the saints." Note that Paul refers to giving as the "grace of God" in verse 1 and "liberality" in verse 2. Paul then turns his attention to the Corinthian Christian's responsibility in verse 6, "Consequently we urged Titus that as he had previously made a beginning, so he would also complete in you this gracious work as well. "7 But just as you abound in everything, in faith and utterance and knowledge and in all earnestness and in the love we inspired in you, [see] that you abound in this gracious work also. 8 I am not speaking [this] as a command, but as proving through the earnestness of others the sincerity of your love also." He places giving, not as a requirement, but a spiritual action of the mature believer who is overflowing in love. In verse 12, Paul expresses the financial formula for giving, "12 For if the readiness is present, it is acceptable according to what [a man] has, not according to what he does not have." We don't give as a percentage but proportionate to prosperity, which is a combination of income and expenses.
2 Corinthians 9:6-8 "6 Now this [I say,] he who sows sparingly shall also reap sparingly; and he who sows bountifully shall also reap bountifully. 7 Let each one [do] just as he has purposed in his heart; not grudgingly or under compulsion; for God loves a cheerful giver. 8 And God is able to make all grace abound to you, that always having all sufficiency in everything, you may have an abundance for every good deed"
In 2 Corinthians 9:6-8 Paul presents three important points about giving.
- Giving is sowing spiritual seed.
- Sowing sparingly will limit the harvest of your ministry.
- Giving is not compulsory, verse 7. Compulsory is translated from a Greek word, which has a root meaning of the "bending of the arm". Paul makes it clear that giving is not to be "required" but out of love.
Now let's turn our attention to the specific question of tithing and requirement. Tithing is mention only a few times in the New Testament. It is mentioned in the Gospels a few times and refers back to the Levitical tithe of the Old Testament. The only other mention of the tithe in the New Testament is in Hebrews 7. In this passage the writer of Hebrews, in making a point about the greatness of Melchizedekian priesthood, compares the tithing of Abraham before the giving of the Law and the legal tithe under the Law. Note the distinction in verse 2 (the giving of a tithe) and verse 5 (the collecting of a tithe), Hebrews 7 "2 to whom also Abraham apportioned a tenth (Dekate - a tenth) part of all [the spoils], was first of all, by the translation [of his name], king of righteousness, and then also king of Salem, which is king of peace. 5 And those indeed of the sons of Levi who receive the priest's office have commandment in the Law to collect a tenth (apodekatoo - to take away a tenth) from the people, that is, from their brethren, although these are descended from Abraham." In a strategic use of the Greek language the writer clarifies a distinction between a required tithe under the Law (Malachi says it is robbing God to not give it) and the tithe of Abraham, which was non-compulsory. The New Testament believer learns that tithing is non-compulsory but a way to celebrate the resurrection of Christ, the New Testament Melchizedek. Just as Abraham celebrated the victory brought by the priest, we should tithe to celebrate our victory in Christ.
Under the law it was robbery to fail to tithe. Malachi 3:8 "Will a man rob God? Yet you are robbing Me! But you say, 'How have we robbed Thee?' In tithes and offerings, 9 You are cursed with a curse, for you are robbing Me, the whole nation [of you]! 10 Bring the whole tithe into the storehouse, so that there may be food in My house, and test Me now in this, says the Lord of hosts, if I will not open for you the windows of heaven, and pour out for you a blessing until it overflows". The point was not the simple failure to give but that when under the Law the tithe was not given, it undermined the ministry of the Levitical sacrifice. God had very little tolerance for this thwarting of this ministry that pointed to the coming atonement through the Messiah.
In the New Testament we don't have a Levitical priesthood and the legal constraint of tithing is no longer over God's people. We give in grace and liberty. See the answer under "Does the Bible require a tithe?"
What is the purpose of the tithe in the Old Testament?
The purpose of tithing in the Old Testament was simply to sustain the Levitical priesthood. God made a promise that He would bless those who give and curse those who failed to give. Malachi 3:9 "You are cursed with a curse, for you are robbing Me, the whole nation [of you]! 10 ‘Bring the whole tithe into the storehouse, so that there may be food in My house, and test Me now in this,' says the Lord of hosts, 'if I will not open for you the windows of heaven, and pour out for you a blessing until it overflows.'" This same promise and curse is not reiterated in the New Testament. The giving in the New Testament has changed to a grace ministry. See the answer under "Does the Bible require a tithe?"