Tithing: Biblical...But Not Christian

Tithing does appear in the Bible. So, yes, tithing is biblical.  But it is not Christian. The tithe belonged to ancient Israel.  It was essentially their income tax. Never do you find first-century Christians tithing in the New Testament.  The word "tithe" simply means the tenth part. The Lord instituted three kinds of tithes for Israel as part of their taxation systems.

They are:       1. A tithe of the produce of the land to support the Levites who had no inheritance in Canaan.       2. A tithe of the produce of the land to sponsor religious festivals in Jerusalem. If the produce was too burdensome for a family to carry to Jerusalem, they could convert it into money.       3. A tithe of the produce of the land collected every third year for the local Levites, orphans, strangers, and widows.        This was the Biblical tithe. God commanded Israel to give 23.3% of their income every year, not ten percent. These tithes consisted of the produce of the land - which included the seed of the land, the fruit of the land, and the herd of the land.  A clear parallel can be seen between Israel's tithing system and the modern taxation system present in America. Israel was obligated to support their national workers (priests), their holidays (festivals), and their poor (strangers, widows, and orphans), with their annual tithes. Most modern tax system serve a similar purpose.

       With the death of Jesus, all ceremonial codes that belong to the Jews were nailed to Christ's cross and buried, never to be used again to condemn us. For this reason, we never see Christians tithing in the New Testament, just as we don't see them sacrificing goats and bulls to cover their sins. 

"When you were dead in your sins and in the uncircumcision of your flesh, God made you alive with Christ. He forgave us all our sins, having canceled the charge of our legal indebtedness, which stood against us and condemned us; he has taken it away, nailing it to the cross.  And having disarmed the powers and authorities, he made a public spectacle of them, triumphing over them by the cross.  Therefore do not let anyone judge you by what you eat or drink, or with regard to a religious festival, a New Moon celebration or a Sabbath day. These are a shadow of the things that were to come; the reality, however, is found in Christ (Colossians 2:13-14, 16-17).

       Tithing belongs exclusively to Israel under the law. When it comes to financial stewardship, we see the first century saints giving cheerfully according to their ability, not dutifully out of a command. Giving in the early church was voluntarily. And those who benefited from it were the poor, orphans, widows, sick, prisoners, and strangers. 

       I can hear someone making the following objection right now: "But what about Abraham? He lived before the Law. And we see him tithing to the high priest, Melchizedek (Genesis 14:17-20). Does this not overturn your argument that the tithe is part of the Mosaic law?"  

       No, it does not. First, Abraham's tithe is completely voluntary. It was not compulsory. God did not command it as he did with the tithe for Israel.  Second, Abraham tithed out of the spoils that he acquired after a particular battle he fought. He did not tithe out of his own regular income or property. Abraham's act of tithing would be like you winning the lottery or a mega jackpot, or receiving a work bonus, then tithing it.  Third, and most important, this is the only recorded time that Abraham tithed out of his 175 years of life on this Earth. We have no evidence that he ever did such a thing again. Consequently, if you wish to use Abraham as a "proof text" to argue that Christians must tithe, then you are only obligated to tithe the one time. 

       This brings us back to that often quoted text of Malachi 3. What was God saying there? First, this passage was directed to ancient Israel when they were under the Mosaic law. God's people were holding back their tithes and offerings. Consider what would happen if a large portion of Americans refuse to pay their income taxes. American law views this as robbery. Those found guilty would be punished for stealing from the government. 

       In the same way when Israel held back her taxes (tithes) she was stealing from God, the one who instituted the tithing system. The Lord then commanded His people to bring their tithes into the storehouse. The storehouse was located in the chambers of the temple. The chambers were set apart to hold the tithes for the support of the Levites, the poor, the strangers, and the widows. 

       Notice the context of Malachi 3:8-10. In verse 5, the Lord says that He will judge those who oppress the widow, the fatherless, and a stranger. He says, "So I will come near to you for judgement. I will be quick to testify against sorcerers, adulterers and perjurers, against those who defraud laborers of their wages, who oppress the widows and the fatherless, and deprive aliens of justice, but do not fear me." 

       The widows, fatherless, and strangers were the rightful recipients of the tithe. Because Israel was withholding her tithes, she was guilty of ignoring the needs of those three groups. Herein is the heart of God in Malachi 3:8-10: He opposes the oppression of the poor. 

       How many times have you heard pastors point this out when they preached on Malachi 3? In tons of sermons I have heard on tithing, I was never told what the passage was actually talking about. That is, tithes were given to support the widows, the fatherless, the strangers, and the Levites, who owned nothing. 

       If a believer wishes to tithe out of a personal decision or conviction, that is fine. Tithing becomes a problem when it is represented as God's command, binding upon every believer. Under the Old Testament system, tithing was good news to the poor. However, in our day, mandatory tithing equals oppression to the poor. Several poor Christians have been thrown into deeper poverty because they have felt obligated to give beyond their means. They have been told that if they do not tithe, they are robbing God and breaking His commands. In such cases, the gospel is no longer good news to the poor. Rather, it becomes a heavy burden. Instead of liberty, it becomes oppression. We are so apt to forget the original tithe that God established for Israel was to benefit the poor, not hurt them. 

       Conversely, contemporary tithing is good news to the rich. To a higher earner, ten percent is an insignificant sum. Tithing, therefore, appeases the consciences of the prosperous without impacting their lifestyle. Several wealthy Christians are deluded into thinking they are obeying God because they throw ten percent of their income into the offering plate. 

       But God has a very different view of giving. We recall the parable of the widows mite: "Jesus saw the rich putting their gifts into the temple treasury. He also saw a poor widow put in two very small copper coins. 'I tell you the truth,' he said, 'this poor widow has put in more than all the others. All these people gave their gifts out of their wealth, but she out of her poverty put in all she had to live on'" (Luke 21:1-4). 

       Sadly, tithing is often viewed as a litmus test for discipleship. If you are a good Christian, you will tithe. But this is a bogus application. Tithing is not a sign of Christian devotion. If it were, the first-century Christians in the churches that Paul raised up would be condemned as being undevoted because all available evidence shows that they did not tithe. 

       As you've seen, tithing, while biblical, is not Christian. Jesus Christ did not teach it to his disciples. The first-century Christians did not observe it. And for three hundred years, followers of Christ did not do it. Tithing did not become a widely accepted practice among Christians until the eighth century, though they gave generously, often well above ten percent of their resources, from the beginning. 

        Tithing is mentioned only four times in the New Testament. But none of these instances apply to Christians. Tithing belongs to the Old Testament-era where a taxation system was needed to support the poor and a special priesthood that have been set apart to minister to the Lord. By the coming of Jesus Christ, there has been a "change of the law", the old has been "set aside" and rendered obsolete by the new (Hebrews 7:12-18; 8:13).

       So, the doctrine that tithing is New Testament effectively undermines much of what the New Testament  actually has to say about giving.  The principal New Testament text on giving, 2 Corinthians 9:7, tells you that the next time the offering plate is passed to you at church, God wants you to freely determine what you would like to give to His work.  When giving becomes such a free expression of cheerfully sacrificial worship and thanksgiving, both God and you will be blessed.  You may indeed find yourself giving more than you did when you gave a fixed amount out of a sense of obligation.  Those who worry about how the church can survive without a tithing law may find that God had a better idea in mind all along.

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