New Testament Giving verses Old Testament Tithing
Dr. Russell K. Tardo
I. Is Tithing for Today?
In this study, we’ll examine what the New Testament teaches regarding the tithe. We’ll try to answer questions such as: Are Christians required to tithe under grace? Is the Christian’s giving left to impulse or whim?
Of the thirty-five parables of Jesus, over one-third deal directly or indirectly with the subject of money. The apostle Paul also taught extensively regarding giving.
A. The Definition:
The word tithe comes from the Hebrew a-sar, meaning ten or tithe. The tithe is the acknowledging that everything rightly belongs to God. Everything belongs to God (Psalms 24:1) and man is His steward.
B. The Old Testament Tithe:
And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.[Gen. 14:20]
This is the first reference to tithing, when Abraham paid tithes to Melchizedek.
And this stone, which I have set for a pillar, shall be God’s house: and of all that thou shalt give me I will surely give the tenth unto thee.[Gen. 28:22]
In this scripture passage, we see that Jacob also paid the tithe or tenth. It is thereby evident that tithing was in existence prior to the Law. Tithing is mentioned in these passages as if they are carrying out God’s established custom. However, it is important that we understand exactly what the Jewish tithe consisted of in the Law for the Jew actually paid three tithes.
1. The Establishment of the Tithe by the Law:
30And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s: it is holy unto the Lord. 31And if a man will at all redeem aught of his tithes, he shall add thereto the fifth part thereof. 32And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord. 33He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed.[Lev. 27:30-33]
It is plainly stated here that one-tenth of everything goes to God, i.e., produce, animals, etc. The produce could be redeemed, i.e., the Jew could buy it back at its market value, plus one-fifth of its value. The tithe of the herd, i.e., animals, could not be redeemed.
According to the Jewish manner of tithing, today a tithe would consist of ten percent of the gross income. If one has a garden, then add to that ten percent of the produce. If one is a fisherman, then God is due ten percent of the catch. The same goes for the hunter, in that ten percent of the game belongs to God.
2. The Deuteronomic Tithe:
5But unto the place which the Lord your God shall choose out of all your tribes to put his name there, even unto his habitation shall ye seek, and thither thou shalt come: 6And thither ye shall bring your burnt offerings, and your sacrifices, and your tithes, and heave offerings of your hand, and your vows, and your freewill offerings, and the firstlings of your herds and of your flocks.[Deut. 12:5-6]
22Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. 23And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always. 24And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the Lord thy God shall choose to set his name there, when the Lord thy God hath blessed thee: 25Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the Lord thy God shall choose: 26And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the Lord thy God, and thou shalt rejoice, thou, and thine household, 27And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.[Deut. 14:22-27]
This is a reference to what was known as the Festival tithe, which was in addition to the previously mentioned one-tenth. This Festival tithe was to be set apart and taken to Jerusalem for the pilgrimage feasts.
16Three times in a year shall all thy males appear before the Lord thy God in the place which he shall choose; in the feast of unleavened bread, and in the feast of weeks, and in the feast of tabernacles: and they shall not appear before the Lord empty. 17Every man shall give as he is able, according to the blessing of the Lord thy God which he hath given thee.[Deut. 16:16-17]
The pilgrimage feasts were designated as, (1) The Feast of Unleavened Bread or Passover; (2) The Feast of Weeks or Pentecost; and, (3) The Feast of Tabernacles.
3. The Third Year Tithe:
12When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled; 13Then thou shalt say before the Lord thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them: 14I have not eaten thereof in my mourning, neither have I taken away aught thereof for any unclean use, nor given aught thereof for the dead: but I have hearkened to the voice of the Lord my God, and have done according to all that thou hast commanded me. 15Look down from thy holy habitation, from heaven, and bless thy people Israel, and the land which thou hast given us, as thou swarest unto our fathers, a land that floweth with milk and honey.
[Deut. 26:12-15]
This was a tithe designated for the priest, i.e., the Levite; for the widow; for the orphan; and for the stranger within the area. And about now, you may be thinking, "Wow! That’s a lot!" Well, there’s more still.
4. Additional Tithes:
The Jews also gave: (1) The male firstborn of all the flocks; (2) The firstborn child that had to be redeemed for five shekels of silver; (3) The feast as described in the book of Esther; and, (4) The Feast of Rededication or Chanukah.
These tithes were not forced upon the Jew. While it was a command of God, it was not enforced by man. No one checked up on the Jew to make sure he had fulfilled all his tithes. No one arrested him or penalized him if he failed to tithe. The pious Jew did it out of conscience. The problem is that most Jews obeyed God in tithing just about like they did in everything else ... which was not so good.
QUESTION: If there was no legal penalty for failing to tithe, what was their incentive to tithe?
1). God required it, and that should be enough.
2). God didn’t bless those who failed to tithe like He blessed those who did. Many passages reveal this to be so: Haggai 1:5-6, 9 says
5Now therefore thus saith the Lord of hosts; Consider your ways. 6Ye have sown much, and bring in little; ye eat, but ye have not enough; ye drink, but ye are not filled with drink; ye clothe you, but there is none warm; and he that earneth wages earneth wages to put it into a bag with holes. 8Thus saith the Lord of hosts; Consider your ways.... 9Ye looked for much, and, lo, it came to little; and when ye brought it home, I did blow upon it. Why? saith the Lord of hosts. Because of mine house that is waste, and ye run every man unto his own house. [Haggai 1:5-7, 9]
Those who failed to put God first suffered financially as a result. They put their money into a bag with holes in it; and whatever they attempted to gather up, God blew it away.
Most Christians are also familiar with the curses pronounced upon those who rob God in Malachi 3.
8Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. 9Ye are cursed with a curse: for ye have robbed me, even this whole nation. 10Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. 11And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the Lord of hosts.
[Mal. 3:8-11]
On the other hand, blessings and increase was promised to those who gave as they should (Proverbs 11:24; 3:9-10)
In this we see an important principle: While the tithe was Law, it was not forced upon them. It was still up to each individual to do as they chose.
God would bless the obedient, but not the disobedient. This principle remains true.
II. New Testament View of Tithing
The fact is, that under grace, no one has to give anything. Christian, you can keep it all! Hoard it up! Think of yourself, your wants, your desires and your needs. You are "free" to do with your income whatever you choose.
A. But Remember these verses.
1Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. 2Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come.[1 Cor. 16:1-2]
6But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. 7Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver. 8And God is able to make all grace abound toward you; that ye, always have all sufficiency in all things, may abound to every good work.[2 Cor. 9:6-8]
These verses declare some vitally important principles regarding our giving. We should consider them carefully. Consider:
Are these New Testament verses? Are they written to the church of the Lord Jesus Christ? Do they apply to us? Do they mean what they say?
Read carefully! These verses declare the kind of giver God loves, and they state that there are, in fact, only two classes of givers: those who give bountifully, and those who give sparingly.
Which category are you in?
III. Arguments Surrounding the Tithing Issue
The proponents of the tithe for today have various arguments and we’ll examine a few of the more predominant arguments they put forth.
A. Tithing Came Before the Law:
The tithing advocates use the Old Testament passages from Genesis (as above), as the basis for their argument, saying that Abraham and Jacob tithed centuries before the Law. It is their contention that because of that, it’s all right to teach tithing for today.
To refute this: We contend that many things came before the Law, sacrifices for instance. Yet sacrifice became the very heart of the Law and was nailed to the cross with the Law. Jesus was the final sacrifice.
The priesthood was also before the Law. It was picked up by the Law and ended with the Law. All believers are now priests, able to enter into the presence of the Lord.
Circumcision was also before the Law. It became part of the Law and died with the Law.
B. Tithing Mentioned in the New Testament:
1. Abraham’s tithe to Melchizedek is referred to in the New Testament and this is another basis for argument.
1For this Melchizedek, king of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him; 2To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace. [Heb. 7:1-2]
To refute this:
5And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: 6But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises.[Heb. 7:5-6]
In this passage, it states that tithing was part of the Law.
2. Jesus’ rebuke of the scribes and Pharisees is another basis for argument by the proponents of tithing for today.
Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.[Mat. 23:23]
To refute this: It must be remembered that Jesus was making this statement to Israelites, not to Christians. This was said to people still under the Law. The Law came by Moses, but it ended at the cross!
IV. The Greater Blessing By teaching tithing we put New Covenant believers back under a Covenant of Works/Law. Remember, too, that in the New Testament we are all told to offer our all to God, which is as it should be. Jesus said believers were to forsake all, and give all, if He requires it. The believer is to have no affection for any of it. Remember the account of the rich young ruler who was too attached to his material wealth.
Some of the most scathing denunciations made in the New Testament were made by Jesus against the scribes and Pharisees. Not only did these men tithe, they also paid heavy taxes to Rome. And yet, Jesus had this to say about them, comparing their righteousness or lack thereof to what the believer’s level of righteousness should be.
For I say unto you, That except your righteousness shall exceed the righteousness of the scribes and Pharisees, ye shall in no case enter into the kingdom of heaven.[Mat. 5:20]
V. Eternal Principles from the Law for Today
While the Christian is no longer under the Law, there are principles to be found within the Law that apply to believers today.
A. The Sabbath:
Christians today no longer adhere to the Law of the Sabbath, but a sabbath day is observed. It has been designated as a day set aside for worship and in the life of today’s believer that day falls on the first day of the week, rather than the seventh day as the Jew still observes. Regardless, however, the principle is there and is a viable principle for today’s Christian. This also applies to the moral law and the commandments -- they’re not only practical for today, but should be an integral part of every believer’s life.
B. The Temple / The Church:
In the Old Testament, one-tenth was to set aside for maintenance and upkeep of the temple, for the priesthood, i.e., the Levite, who had no inheritance.
The New Testament principle is:
9If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things?.... 14Even so hath the Lord ordained that they which preach the gospel should live of the gospel. [1 Cor. 9:11, 14]
Simply put, those that preach should live by the gospel by the gifts of those blessed by the ministry. In other words, the Lord’s anointed should not have to hold down a regular or part-time job in order to feed his family.
Let him that is taught in the word communicate unto him that teacheth in all good things.[Gal. 6:6]
It hath pleased them verily; and their debtors they are. For if the Gentiles have been made partakers of their spiritual things, their duty is also to minister unto them in carnal things.[Rom. 15:27]
17Let the elders that rule well be counted worthy of double honor, especially they who labor in the word and doctrine. 18For the scripture saith, Thou shalt not muzzle the ox that treadeth out the corn. And the laborer is worthy of his reward.[1 Tim. 5:17-18]
C. Proportionate to Income:
In the Old Testament, the tithe was in proportion to one’s income, i.e., ten percent. The same applies for the New Testament in that one’s giving should be proportionate to one’s income. One’s giving should reflect the extent of one’s blessing.
2Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come. [1 Cor. 16:2]
D. Obligation / Love:
The giving of the tithe in Old Testament times was an obligation. It was Law, i.e., commandment, although it was not enforced by men.
Not so, however, in New Testament times. One’s giving should never be because of obligation, but because of a grateful heart of love.
Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.[2 Cor. 9:7]
E. Major Principles (Purposes) Revealed in Giving:
Through the giving of one’s tithes:
1. The believer acknowledges that God is the giver of all, the owner of all.
2. The ministry of God is supported financially.
3. The believer is safeguarded against the sin of covetousness.
According to the New Testament teachings of Jesus, the believer is to consecrate all to God.
