Is tithing a biblical practice? Is tithing a practice of the apostolic church? Should we practice tithing today? Some teachers suggest that tithing is a practice that was limited to the Old Testament and was not a practice of the New Testament church. Others insist that the tithe is required.
The word tithe means tenth. It is used only twenty-five times in the Old Testament (NASB) and seven times in the New Testament (KJV). Apparently, the tithe was an ancient religious practice whereby the first tenth of all income was sanctified and designated for the support of the priesthood and holy sites dedicated to the worship of Yahweh (Genesis 14:17-20). The tithe was canonized in the Mosaic law (Leviticus 27:30-31). As the nation fell into idolatry the worship of Yahweh declined and the practice of tithing declined. The tithe was re-established by the reforms of Hezekiah (2 Chronicles 31), and by the post-exilic leaders (Nehemiah 10:37-38). In addition to the tithe, Nehemiah established an annual “temple tax” to support the Temple (Nehemiah 10:32). Failure to offer the tithe was soundly rebuked by Malachi:
“Will a man rob God? Yet you are robbing Me! But you say, ‘How have we robbed You?’ In tithes and offerings. You are cursed with a curse, for you are robbing Me, the whole nation of you! 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” (Malachi 3:8-12).
By the time of Jesus the Temple and priesthood were supported by the temple tax (Matthew 17:24ff) and the tithes and donations of worshipers. Worshipers also gave to support the poor (Matthew 6:2-4). It is worth noting that when the tithe is mentioned by Jesus, he is rebuking the self-righteousness of the Pharisees. The tithe was a well-established religious rite among first century Jews.
As I have already noted, the tithe was canonized in the Mosaic Law. Paul has told us that the purpose of the Law was to tutor the people of God in order to lead them to Christ (Galatians 3:23-24). Paul then declared, “But now that faith has come, we are no longer under a tutor” (Galatians 3:25). So then, if we are no longer under the Law, should we no longer practice the tithe? Paul’s point about the Law was that as children of the Law we needed the guidance of a tutor, but in Christ we have matured beyond the need for a tutor. “For you are all sons of God through faith in Christ Jesus” (Galatians 3:26).
Christ is our teacher. So what did Jesus say about giving? “So then, none of you can be My disciple who does not give up all his own possessions” (Luke 14:33). Wow! The Law required only the tithe (10%); Jesus demands it all (100%)! Jesus commended the poor widow because she “put in all she owned” (Mark 12:42). To the rich young ruler, Jesus commanded, “sell all that you possess and distribute it to the poor, and you shall have treasure in heaven; and come, follow Me” (Luke 18:22). The ruler walked away. But, overwhelmed by the call of Jesus, Zaccheus declared, “Behold, Lord, half of my possessions I will give to the poor, and if I have defrauded anyone of anything, I will give back four times as much” (Luke 19:9). The members of the apostolic church “began selling their property and possessions and were sharing them with all, as anyone might have need” (Acts 2:45; 4:32).
When we consider the call of Jesus and the practice of the apostolic church, tithing is child’s play. The tithe is the minimal requirement of the Law. For Christians tithing is a minimal spiritual discipline. The tithe tutors us in giving. If we are to walk in the fullness of maturity in Christ, then we must live and give generously. We are called to give out of the abundance of joy and even beyond our ability (2 Corinthians 8:1-4). We are called to give it all.
