It is true that I think that 10% is an awfully small amount of money to do the Lord’s work. On the scale from 0% to 100% you’ll find me racing with a passion to the 100% side of the scale. You see I don’t think that ten percent is enough because of a desire to see people give more to God’s work, but instead I view that all of what the Lord has in your life is His. My friend and brother in Christ, Tony, once called me and told me that, “Someone ran into God’s car.” I chuckled because it was a great way for him to express his understanding that the car, which has monetary value, is God’s. The house that he and his bride are raising their three children in is God’s. Even the three children are God’s. There is no question on his mind that all things are God’s.
This brings us to the question of whether the tithe should be grasped as a New Testament concept. I’ll grant other Christians hold to a reformed view of theology which says that the church is the Old Testament’s Israel brought into a new covenant and therefore the things which aren’t done away with in the New Covenant are still valid for New Testament saints. I disagree with this view as a dispensationalist and I don’t want that to be confused so I’m going to just state it plainly: None of the Old Testament Law is for the New Testament believer. Lets take a look at why the tithe is also not acceptable in the eyes of the New Testament authors.
Pre-New Testament Passages and Thoughts to Consider
Adam never paid a tithe. Not one bit of what Adam had went to a tithe. Adam’s relationship with God was personal and there were no priests to go between he and the Lord. The sacrifices portrayed in the early chapters of Genesis show a relationship with God that clarify a respect for God’s ownership of all things that man worked for (as a result of the fall). By the time of the flood and God’s provision of Noah God still owned everything and even though it was Noah and the other seven on the boat as well as many, many animals they were all God’s. God had brought them all to the boat and when they got off of the boat it was at God’s direction. Noah sacrificed animals to God in recognition of God’s protection and provision for all that God owned. No tithe there. Surely Abraham must have tithed. Nope. There was no tithe in Abraham’s time, just sacrifices of praise and obedience. In fact Abraham had no written Law to observe, he merely had his conscience! There was no tenth offering, he knew God had provided all that he owned.
When the tithe was finally instituted it was for the nation of Israel it was given as a percentage to support the Levites and for the fatherless & the widow. Go ahead and read Deuteronomy 14:22-29. There you will see that the tithe was:
- Ten percent of their yearly gain
- For the nation of Israel (and not surrounding nations) which was initially a theocracy
- It was a gift of agricultural things and livestock. Other material possessions were not involved.
- It is not the same as first fruits (see: Exodus 23:19, Leviticus 19:23-25)
- The tithe was to be administered by the people and not the priests.
I think that its clear by now that the often cited tithe is not what we often call an offering or tithe by New Testament practices. With that in mind, lets look at what the New Testament shows us.
New Testament Giving Principles
The book of Acts starts out the church age with an amazing display of generosity between believers in acts 2:42-47 being the slightly greater context. Specifically verse 45 says that they began selling things to provide for one another’s needs. That’s not a ten percent offering. Its a whatever percent provision of grace. The recognition that all things were God’s things helped the believers get past any sense of possession that we often face as New Testament saints. From that point forward you’ll find other instances of giving as needed including Romans 12:13 further encouraging the believer to give as other saints have need and to be hospitable (hospitality will need to be a post of its own).
Philippians 4:18-19 covers the use of sacrifice in a New Testament metaphor, but it is merely a reference to the gifts of the New Testament saints being sent to the apostle Paul. It is not encouraging a literal sacrifice of animals or grains as previously used in Old Testament times. Instead verse 19 goes on to outline the fact that God has used the Philippian saints to provide for Paul’s needs. If we look for the application from this passage we see that
- God has given Paul a need
- God has the abundance and ability to fulfill that need
- God has blessed the Philippians with their resources
- God has given the Philippians a desire to give to Paul’s ministry
- God is glorified by the Philippians’ generocity
- God is glorified by Paul for His work through the Philippians
None of those things involves a set ten percent or a monetary percentage, but instead comes from the heart of an abiding believer. One who is resting in his or her relationship with Christ in the heavenlies (Col. 3:1-3). Because the saint is aware of the need the saint seeks out a way to fulfill it. This leads me to believe that the church is to focus more on getting to know one another than they are to focus on financial things!
One scenario that I read about just today discussed tithing in the context of debt. Since the debt is a prior obligation it should be noted that the believer should first pay the debt and with whatever is left over seek the Lord’s direction for the money to be given. Debt should be avoided in the life of the believer so that this problem goes away (while this is something I know I am currently attempting to get out of debt. I have walked in the flesh, too, and understand the need to abide in my stewardship of God’s money. Lesson learned). Giving during debt isn’t a required Law, but instead we should see that we have relationships within the body where we can see needs, both financial and physical, and give to those needs rather than believers being put into debt due to lack of resources. In this particular case I would recommend the believer give only what the Lord has provided in excess beyond the needs of paying creditors. Right now I am currently giving less than I would like, but instead of feeling guilt I rejoice that the Lord has given what He has and I look forward to the day when I can give even more to various needs in the body of Christ.
Conclusion
In conclusion the Tithe is an outdated Law that has been done away with and instead the New Testament saint is to focus on relationship and fellowship and looking for ways that the Lord may use them to provide for the needs of others. There is nothing in the New Testament that calls us to support a ten percent giving command, but likewise nothing says not to do it. Giving falls under Christian liberty (See Romans 14 and 15) where we are to give what our conscience feels is right. If that is fifteen, ten or one percent for you, then give what the Lord has put on your heart.
Whatever percentage you give, let it be with a heart of gratitude and thanks! May you give graciously because God graciously gave His mercy and love to you. Don’t tithe out of compliance with the Law, but instead walk in His grace and give as He provides.