"You may not eat within your gates the tithe of your grain or your new wine . . . But you must eat them before the Lord your God . . . you and your son and your daughter, your male servant and your female servant, and the Levite who is within your gates; and you shall rejoice before the Lord your God . . ." Deut.12:17-19

"You shall truly tithe all the increase . . . year by year. And you shall eat before the Lord your God . . . the tithe of your grain and your new wine . . . that you may learn to fear the Lord your God always."

"But if the journey is too long for you, so that you are not able to carry the TITHE . . . then you shall exchange it for money. And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the Lord your God and you shall rejoice, you and your household." Deut.14:24-26

The above quotes are ordinances of God to the Israelites concerning tithing. He instructed the Israelites to eat their tithes before the Lord, rejoicing. We have to bear in mind that these commandments were given to Moses to pass on to the Israelites while they were still in the wilderness, and then to be observed after the Israelites crossed the Jordan River and possessed the promised land (Deut.12:5-9). The Israelites were supposed to take their tithes to the appointed place and eat them there before the Lord, rejoicing together with their family, their servants and their local Levite ("the Levite who is within your gates"). One thing is important to remember here: the Israelites did not leave any portion of tithes at the appointed place; the tithes were supposed to be consumed in an atmosphere of celebration, sharing, and communion with God.

Types:                                                                                                                                            

Many theologians use Old Testament examples as ‘types and shadows’ of things to come (Col. 2:17). Types and shadows assign a secondary meaning to an initial principle, i.e., seas = nations, trees = people, brass = judgment, etc. While there are numerous understandings to be obtained from typology, our understanding of types has changed greatly over the years as revelation has replaced tradition. Perhaps we have not accurately defined all the Old Testament types, and perchance types are not always consistent either. Therefore, we should never make rigid doctrines out of types.

Understanding that a 'storehouse' under the Law was not a bank account, but  rather a place for passing out provision to the poor and Levites is key to the Malachi 3 passage.  Clearly, the popular use of Malachi 3 as a type of New covenant tithing is a misapplication.

Perhaps I Chronicles 29 is a better type of New Covenant giving: "The people rejoiced at the willing response of their leaders, for they had given freely and wholeheartedly to the Lord." Here we see that the people obtained joy as a consequence of seeing their leaders give. This illustrates a type of New Covenant giving with elders leading by example. (It is worth noting that Paul never used the Levitical priesthood as a  type of New Covenant leadership.)

If we, as New Covenant believers, use Old Testament ‘types’ to define our giving, then many unanswered questions remain. Let's start by asking, what happened in the New Covenant? Did the cross accomplish our full redemption? Is it a finished work? Or can we, by our actions, obtain or earn further blessings? Do we have to do something more to receive anything from God? Are we the inheritors of "all things" (2 Pet.1:3) or not? To think, "If we don't tithe, we've lost God's favor," negates the very reason that Jesus died. Christianity is a living faith, based on the truth that Jesus paid the full price - He did it all.

As New Covenant believers, we should consider the following:

• Redeemed believers are not constrained by the rules and regulations of the Law.

• Christians should not give out of the fear of being cursed (Mal. 3). Redemption frees us from being cursed - forever. Fear is never the correct incentive for giving.

• Believers should not give because of being provoked, manipulated, controlled, or made to feel guilty.

• We do not give to get a blessing. The blessings are already ours. The cross did it all. Giving images the character of God.

The Law was not an end in itself, but merely looked forward to the coming of the Christ (Heb. 8:6).  In Matthew 5:17-18 Jesus stated that He did not "come to destroy the Law or prophets . . . but to fulfill" (to make replete; [literally] to cram, level up [a hollow], or imbue, diffuse, influence, satisfy, execute, finish, verify; see also Rom. 8:4, 10:4, Gal. 3:17-24, 4:4-5, Col. 2:16-17). Because the law was fulfilled after the cross, we find that the need for animal sacrifices was abolished, circumcision was no longer obligatory, and the detailed rituals of the Feast Days did not have to be literally observed. Christ's sacrifice also did away with food laws, the Levitical priesthood, and the actual tabernacle/temple was no longer the only place for worship. Jesus fulfilled and completed the law. He became our High Priest, our Sabbath, our Feasts, and our Sacrifice. He is The Tithe.

Even so, the principle of giving sacrificial offerings is eternal (1Pet. 1:18-20; Rom. 12:1). The circumcision of our heart, ears, eyes, mouth, and our entire life still applies (Acts 7:51; Col 2:11). The sacrificial offering of the fruit of our lips continues to be acceptable. In fact, the intentional giving of our lives and of our possessions is at the crux of servanthood.

During Jesus' Earthly Ministry:                                                                                       

When Jesus walked the earth, the Sinai Covenant was still in effect because He had not yet offered Himself on the cross for the sins of mankind. Jesus’ only mention of the tithe occurred with the Pharisees, who observed the Law in every detail. Nonetheless, Jesus scolded them because they lacked the "weightier matters" (justice, mercy, and faith). They were particularly legalistic in their attitude about tithing, as well as other religious ideas, while neglecting compassion towards others in need (Matt. 23:23;12:1-10; Lk. 13:10-17; 18:12).

In the accounts of the four gospels, there is no record of Jesus teaching the apostles or other followers about tithing. Though He spoke a lot about money and giving, Jesus never mentioned the tithe as being obligatory for believers who followed Him. Under the Law, of course, it would have been inappropriate for Jesus to receive tithes if someone had approached him, since the tithe was either eaten at the Feasts or placed in the ‘storehouses’ for the Levites and the needy. He was, however, supported by gifts (Lk. 8:3, 9:1-6 10:3-16, Matt 10:1-10; Mk 6:7-11).

How Did the Early Church Give?                                                                                     

After the death and resurrection of Jesus, provision came in a different way, but the eternal principles of sacrificial offerings remained. The book of Acts shows that even though people did not tithe, needs were met. Let’s look at some examples from the early church:

• In Acts 2:42-46 observe how the Church grew and flourished. " . . .Selling their possessions and goods, they gave to anyone as he had need . . ." (See also 4:32-35). This practice of "having everything in common" was a localized practice not mentioned in other places. The point is, though, that the Spirit of God moved mightily among them and they gave unselfishly, generously, and without pressure.

• Acts 11:28-30 tells how ". . . Agabus stood up, and through the Spirit predicted that a severe famine would spread over the entire Roman world . . . The disciples, each according to his ability, decided to provide help for the brothers living in Judea" (See also 20:34-37, 24:17, Rom. 15:25-26).

• Hebrews 7:12,16 clarifies it all by saying, "The priesthood being changed [the Levitical priesthood determined by physical birth changed into the priesthood of Jesus Christ and the priesthood of the believer], of necessity there is a change of the law [a change into a new understanding and application of the Old Testament principles – such as circumcision, sacrifices, tithing, etc] . . . A new priesthood has come, not according to the Law of a fleshly commandment, but according to the power of an endless Life [eternal God-like Life]."

• Heb 7:18,19 (Note that verse 5 is talking about tithing) "The former regulation is set aside because it was weak and useless [The Levitical system was not complete]. For the law made nothing perfect [complete]; and a better hope is introduced, by which we draw near to God."

• I Cor. 16:1-2 "Now about the collection for God's people . . . On the first day of every week, each one of you should set aside a sum of money in keeping with his income, saving it up, so that when I come no collections will have to be made." Here we notice that Paul advised believers of a need, and then they prepared (in proportion to their ability) in advance to help meet that need of helping people. Note that they did not have to sign a pledge card concerning their future intentions. Their word was their bond. Nor was money collected for a building fund.

• Paul said that in spite of the Macedonian's extreme poverty, they gave generously, even beyond their ability. That giving was entirely on their own! These particular believers thought it a privilege to share with the saints in need. They excelled in what was called the "grace of giving," considered a test of their love (2 Cor. 8:2-11). Notice particularly verse twelve, "For if the willingness is there, the gift is acceptable..." Paul was gravely concerned that there be a willing offering to provide for the "equality" of necessities for those in need.

• 2 Corinthians 9:7 "Each man should give what he has decided in his heart [giving with ‘no strings’] to give, not reluctantly nor under compulsion [Greek anagke , under constraint, coercion, or distress] for God loves a cheerful [hilarious, prompt, and willing] giver."

• Gal 2:9-10 "James, Peter and John . . . agreed that we [Paul and Barnabas] should go to the Gentiles, and they to the Jews. All they asked was that we should continue to remember the poor, the very thing I was eager to do." There was no mention of making sure that Paul and Barnabas should stay in the best hotels, use the best mode of transportation, get people to build cathedrals, or get them to give for the ‘extension of the kingdom,’ etc.

• Gal. 5:22-23 makes it clear that the fruit of the Spirit cannot be regulated (even by an amount or percentage) because against such there is no law.

• Notice the context of the following scripture, generally used to prompt monetary contributions. Luke 6:37-38 "Do not judge, and you will not be judged. Do not CONDEMN, and you will not be condemned. Forgive, and you will be forgiven. Give [give what? judgment, condemnation, forgiveness], and it will be given to you. A good measure, pressed down, shaken together and running over, will be poured into your lap. For with the measure you use, it [it what? judgment, condemnation, forgiveness] will be measured back to you."

• So, if we do not give according to tradition (Matt. 15:3, Mk 7:13), what kind of giving does the Lord desire? "But to do good and to share, forget not: for with such sacrifices God is well pleased" (Heb 13:16; see also 2 Tim 4:6, 1 Pet. 2:5).

• John also tells us how to give, "This is how we know what love is: Jesus Christ laid down his life for us. And we ought to lay down our lives for our brothers. If anyone has material possessions and sees his brother in need but has no pity on him, how can the love of God be in him? . . . Let us not love with words or tongue but with actions and in truth" (1 Jn. 3:16-18).

This is our New Testament model of responsible giving – where we genuinely love our neighbor (Mk 12:31, Gal. 5:14, Gal. 6:2). Supporting those who hurt (in prison, hungry, or poor) actually demonstrates our love for Jesus Himself (Matt. 25:25).

Did the Early Church Support Buildings and Clergy?

Buildings: Until the Roman Emperor Constantine converted to Christianity, the Christian faith had no institutions, no set rituals, and no temples. They met in homes around a meal, sharing the ‘bread and wine’, encouraging one another in revelations, songs, prayer, and other gifts of the Spirit (1 Cor. 14:26; 1:11; Rom.16:3-5; Acts 16:15). In 327 A.D. Constantine ordered nineteen Christian buildings to be constructed throughout the Roman Empire. Gradually, over the years, an elaborate institution was developed, accommodating hierarchical leadership and numerous programs. To pay for this, the tithe was inserted into church doctrine, and has become entrenched in the minds of believers to this day. (This includes both Roman Catholicism and protestant churches.)  

Tithing was first adopted at the Synod of Macon in 585 A.D. where compulsory payment of tithes (to the Roman Catholic church) was demanded under the warning of excommunication. However, the Catholic Church no longer demands tithes.  Additionally, there is no mention from the historical writings of the church fathers that the early Church endorsed any form of tithing. 

Clergy: In all the familiar passages concerning financing ministry, there is no evidence of paid, professional ministers. Paul, in I Corinthians 9, claimed he had the right as an apostle to receive financial assistance, which he did, but occasionally he chose to earn his living wherever he traveled. It’s important to realize that I Cor. 9 is not talking about paying local elders, but about providing traveling expenses for the mobile ministry. In Matt. 10 and Luke 9 Jesus sent out his disciples and told them not to take any money with them because "the worker is worthy of his keep." Jesus was sending out mobile ministries; the disciples were not functioning as ‘fixed’ ministries within local synagogues (the New Testament church had not yet been birthed). In fact, it is doubtful that they even entered the synagogues for ministry.

There are two other passages that hint at paying local elders (Gal. 6:6 and I Tim. 5:17,18), but they are not conclusive and there are no other scriptural examples to support a local, paid staff. "In I Timothy 5:17, the common Greek word for ‘payment’ is misthos, but this is not the word Paul uses to describe what the elders deserve – even though he does use misthos in verse 18. Nor does Paul use any of the other [Greek] available words for ‘money’ (argurion, chrema, chalkos, kerma, nomisma). Instead, Paul only claims that these elders are worthy of double honor (Greek: time). This means exactly what it says: social esteem. Thus, were it not for the qualification of verse 18, no one would have ever thought to interpret this as evidence for paid church ministry. Nonetheless, it is likely Paul had some form of monetary payment in mind [due to his inclusion of verse 18]" (Going to the Root, by Christian Smith, p. 46). This, however, is simply an act of common sense – if an elder is laboring in the word of God, then share some physical provision with him. Perhaps the best we can suggest is that sometimes the local believers shared some of their material blessings with a local elder out of gratitude.

Offerings where taken to help the poor and to help the mobile ministry travel from one place to another, but outside of those examples, we can find nothing to justify a local assembly paying a local elder to be a full time shepherd/overseer. It is worth noting that Paul never used the Levitical priesthood as a shadow of New Testament leadership. (For more insight into legitimate New Covenant leadership, see Leadership)

New Covenant Giving:

• Did the apostles teach tithing? No record.

• Did the apostles tithe? No record.

• Did the early church tithe? No record.

• Did any New Covenant believer tithe or give money to get something from God? No.

• All our actions should be motivated by an attitude of spiritual faith. Because we have been freed from the law of sin and death (Rom. 8:2), we are released into the law of the Spirit of Life! Voluntary, liberal giving is listed as a ‘spiritual gift’ in Romans 12:8. Now, everything we are and everything we have belongs to God.

• The Lord desires a love relationship with us, not just a legal obligation from us.

• Tithing is never mentioned as part of the New Covenant lifestyle.

 

	GIVING UNDER LAW	GIVING UNDER GRACE
WHO	Everyone must tithe	Worshipers give
WHAT	Giving 10% of all income	Give liberally as the Spirit directs
WHEN	At designated times throughout the year	Give whenever the Spirit directs
WHERE	To the Levites and the poor	Give where the Spirit directs
WHY	To ‘receive’ His blessings and to share	Give ‘to be’ a blessing
HOW	By expectation, duty	By faith, promptly, cheerfully

Most of the current teachings on tithing are usually based on Old Testament types and the present-day superstition and hope of obtaining personal materialism. However, ransomed believers are neither under the Law, nor under the pressure of giving to get. It is my opinion that tithing is superceded by the greater principle of total giving. Redeemed believers are released to give freely and abundantly: Help those in need. Feed the fatherless. Surprise someone. Be a blessing!

We should give not only because it is the right thing to do, but more importantly because our giving should be Spirit-led. This kind of giving is the expression of godly love without being motivated by constant expectation of personal return (Luke 14:12-14).

top