Giving was assessed and mandated in ancient Israel. Giving of firstfruits (Exodus 23:19; Leviticus 19:23-25), corners of fields for the poor (Leviticus 19:9), and leftover olives and grapes for the poor (Deuteronomy 24:20-21). All this helps us as Christians understand an important principle of generous giving, both to the church and the poor.
The tithing system in ancient Israel was threefold. The first tithe was given to the Levites (Numbers 18:21-26), who in turn gave a tithe of the tithe to the priests (Numbers 18:24-32). A second tithe was saved primarily for enjoyment at the pilgrim feasts (Deuteronomy 14:23-26). A third tithe, sometimes called the third year tithe, was given to the poor in years three and six of the seven year cycle (Deuteronomy 14:28-29).
Now before we get much deeper into this topic, we must address some spiritual applications of the tithing command in Malachi.
“Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings. You are cursed with a curse, For you have robbed Me, Even this whole nation. Bring all the tithes into the storehouse, That there may be food in My house, And try 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 such blessing That there will not be room enough to receive it.” (Malachi 3:8-10 NKJV)
We could say that this no longer applies, but is that true? What principle can we take from this? Is stealing from God now allowed? I don’t think so. Does the promised blessing still apply? There are many testimonies from those who have taken God at His word here, “try Me now in this,” and found that we can’t outgive God.
What about verses where Jesus seems to mandate tithing for Christians? Here’s one.
Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others. (Matthew 23:23 ESV)
But, we’ll notice that these instructions were to scribes and Pharisees before the cross, people who were still under the Old Covenant. The New Covenant, like the Old, is a blood covenant, sealed by the blood of the Lamb of God. That is, we changed from the old to the new at the cross. So, we can’t take this out of context as a mandate for Christians. Let’s keep looking.
In 1 Corinthians 9 Paul makes the case for paying a preacher an income from the Gospel, even though because they were weak in the faith, he had not demanded an income from them. Tithing is not even mentioned, though money is. So, this chapter is not helpful in discussing a specific ten percent rule.
The only place where a potentially strong case is made for paying tithes in the church is where the priesthood is described as changing from Melchisedek to Levi and finally to Christ (Hebrews 7). However, a mandate is still not repeated. In fact, the entire topic is not mandated, not even one time in the entire New Testament, not in the manner that it was in the Old Testament. Is it up to the heart of each individual Christian? Let’s examine this just a little bit deeper.
Should Christians feel free to be more miserly under the new covenant? When Jesus set us the example of giving His all, what standard should a Christian strive for? Should the most important message on the planet, the Gospel be left with inadequate funds? A grudging tithe is in fact not the highest standard of giving for Christians. That honor belongs to the widow’s mite, and not too many of us measure up to her very high standard of giving.
Jesus sat down opposite the place where the offerings were put and watched the crowd putting their money into the temple treasury. Many rich people threw in large amounts. But a poor widow came and put in two very small copper coins, worth only a few cents. Calling his disciples to him, Jesus said, “Truly I tell you, this poor widow has put more into the treasury than all the others. They all gave out of their wealth; but she, out of her poverty, put in everything—all she had to live on.” (Mark 12:41-44 NIV)
Should Christians need a mandate when there is a bigger principle here, a principle of generosity and faith that what we give will be matched by heaven?
Give, and it shall be given unto you; good measure, pressed down, and shaken together, and running over, shall men give into your bosom. For with the same measure that ye mete withal it shall be measured to you again. (Luke 6:38 KJV)
For the Christian, there is also a matter of where our heart is. Is God’s kingdom our true treasure or are we really materialists who idolize the things of this world?
"Do not store up for yourselves treasures on earth, where moth and rust destroy, and where thieves break in and steal. But store up for yourselves treasures in heaven, where neither moth nor rust destroys, and where thieves do not break in or steal; for where your treasure is, there your heart will be also. (Matthew 6:19-21 NASB)
So, for the Christian, the tithe is a guide. It’s a good guide for budgeting and a test of faith for the new believer. But, it’s also a low standard, a bare minimum. Jesus and the widow set us a much higher example by giving everything. Now, they were both single. For many of us giving everything would be irresponsible. We may have family, employees or others who rely upon us for giving them at least part of our income. A farmer who gave it all away would have nothing left to plant for the next year. So, we need wisdom in applying this principle.
Where is our treasure? Have we robbed God? Do we have the faith to at least tithe?
