“See to it that no one takes you captive through hollow and deceptive philosophy, which depends on human tradition and the elemental spiritual forces of this world rather than on Christ.” (Colossians 2:8 NIV)
Too many Christians feel guilty and Tithe out of obligation rather than love. Some have been taught that if they don't Tithe, they will suffer divine retribution. Others teach that Tithing is ‘seed-faith’ and will result in financial and spiritual blessings.
The original Tithe in the Old Testament (OT) was not money but a system of support for the Tribes that was based primarily on agricultural harvesting. It was not a sacred tax owed to God out of obligation. God instituted it to support the community and sustain the Levites (Priests), to provide for the poor, and to promote worship among the people. The Levites were the only tribe that did not receive any land inheritance or animals to raise. Their responsibility was to serve in the Temple and intercede for the people in the tribe.
Tithing Before Moses
The first reference to the Tithe in the Bible is when Abraham tithed to Melchizedek (Genesis 14:19-20). The word ‘Tithe’ means 10% and is discussed in Leviticus, Numbers, and Deuteronomy. Abraham gave 10% to the Priests and then gave the remaining 90% away. The Bible makes no mention of why or where the 90% went. It was God who said, “Abraham obeyed my voice and kept my charge, my commandments, my statutes, and my laws” (Genesis 26:5). Later, Jacob promised to give God “a full tenth” (Genesis 28:22).
The Tithe was a legalistic requirement of the Law in which the Jews were to give 10% of the crops they grew and the livestock they raised to the Tabernacle/temple. They delivered the Tithe to the Levites (who didn’t receive a regular inheritance of land like the rest of the tribes (Numbers 18:21-24). The Levites then Tithed from this contribution, giving 10% to the Priests.
Some have said that the man Melchizedek, a priest, was the pre-incarnate Christ, and since Abraham gave him a Tithe, then Jesus should receive Tithes today (See Genesis 14). Unfortunately, there is zero support for this theory in the Bible. However, the Bible does say that Jesus was a “priest forever in the order (Heb: ‘dibrah’ meaning style, in the cause/manner reason of) “of Melchizedek” (See Pslam11:1-7).
Abraham did not practice the law of Tithing. His giving of 10% was a type and shadow of Tithing, just like John the Baptist was a type and shadow of Elijah. There was no law of Tithing (Moses or Levitical priesthood) at that time and no Scripture that Melchizedek ever came for a Tithe again.
The Law was a Guardian until “Christ came that we might be justified by faith. Now that this faith has come, we are no longer under a guardian” (Galatians 3:24-25 NIV). Christians are no longer slaves under the Law and are to “pursue by faith not works” (Romans 9:32 NIV).
The Purpose of Tithing in the Old Testament
Tithing had three main components.
1. Caring for the poor and supporting widows, orphans, and foreigners to show God's concern for the vulnerable, as well as ensuring that no one in the tribe went without basic needs being met (Deuteronomy 14:28-29).
2. Worship and celebration (Deuteronomy 14:22-27). The people were to use a portion of their Tithe to celebrate before God their recognition that all provisions came from Him. Tithing was meant to be a joyous act of communal care and worship, gratitude, and fellowship with one another. It was not a burdensome duty under the threat of curses or punishment.
3. It was not a financial transaction but rather included crops, livestock, and other agricultural produce. If someone did not have harvest or livestock, they were not required to Tithe.
Tithes sustained religious practices and care for the community's welfare and were far more comprehensive than just money. It was a comprehensive approach to worship and stewardship.
There were three types of Tithes in the OT.
1. Levitical 10% Tithe (Numbers 18:21-24) This supported the Levites, the priestly tribe set apart as caretakers of the Temple duties, and was considered sacred and consecrated to God.
2. Festival/Feasts 10% Tithe (Deuteronomy 14:22-27) to fund religious festivals and for the use of the Temple and Feasts. It included a portion of income to celebrate religious festivals and pilgrimages, and the person who earned it kept it.
3. Poor 10% Tithe (Deuteronomy 14:28-29), and every third year, another 10% Tithe was collected for the poor, orphans, and widows. God ordained that in two out of three years, the Jews were to take 10% of their income and spend it on themselves and their families in a special manner, giving honor to God for His goodness, joining the Levites and all Israel in celebration and reverence before the Lord.
The total of the Tithe (10+10+10+3) = 33%!
The Storehouse
The Jews were to leave the portion of Tithes in the "storehouse" (Heb: ‘otsar’ = a depository to store valuables) from which only the Levites and the poor in need were to get their food (Malachi 3:10). The Levites were Priests placed in cities within each tribal land where they lived with their families, and, if they didn’t have a home of their own, they were allocated "pasture land."
The people were to give a Tithe every third year to the Levites, who were the Priests / Ministers of God. If Christians are to religiously follow the OT Tithing example, then they should only Tithe once every three years! However, there is no equivalent principle instructing Christians to give a Tithe of any amount to the church, whether annually or every three years. Christians are no longer under the law. However, there is no NT condemnation of giving a tithe either. It is a free-will choice for every Christian.
Storehouses were essential for preserving food and resources, especially in times of famine or war. The concept of a treasury was also significant in the context of the Temple in Jerusalem, where offerings and valuable items were kept. The idea of the word storehouse extended beyond physical wealth to include spiritual riches, reflecting the biblical theme that true treasure is found in God's wisdom and understanding.
The pasture land was a part of the "storehouse" in which the Tithes were placed. Some of the Tithes were in the form of grain, seed, wine, oil, and other farm produce, and some were actually live domestic animals rather than meat that was to be pastured until they were taken for food either by the Levites or by those in need. This is the portion of the Tithes that the Jews gave away - one-tenth every third year was not taken to the place of worship but to one of the storehouses within the tribal land.
Christians do not live under the Law but under grace provided by and in Jesus. Suppose they choose to submit and “rely on the works of the law’ or even any part of the Law of Moses. In that case, the Bible says they are under a curse, as it is written: “Cursed is everyone who does not continue to do everything written in the Book of the Law” (Galatians 3:10 NIV). The purpose of the Law is to act as a tutor, or “school master,” to lead people to Jesus, that they may be justified by faith (Galatians 3:24).
“Do not store up for yourselves treasures on earth, where moths and vermin destroy, and where thieves break in and steal. But store up for yourselves treasures in heaven, where moths and vermin do not destroy, and where thieves do not break in and steal. For where your treasure is, there your heart will be also. “The eye is the lamp of the body. If your eyes are healthy, your whole body will be full of light. But if your eyes are unhealthy, your whole body will be full of darkness. If then the light within you is darkness, how great is that darkness! “No one can serve two masters. Either you will hate the one and love the other, or you will be devoted to the one and despise the other. You cannot serve both God and money.” (Matthew 6:19-24 NIV - also Luke 12:34)
When a person wants to give to ministry freely, they should give what they “have decided in” their “heart to give, not reluctantly or under compulsion, for God loves a cheerful giver” (2 Corinthians 9:7 NIV). A person's talents, skills, and abilities are also gifts from God, and Christians should desire to use them for the Kingdom of God as well. The Church is not the ‘storehouse’ for seed-faith giving.
Malachi – The Go-To Book for Tithing
“I the Lord do not change. So you, the descendants of Jacob, are not destroyed. Ever since the time of your ancestors you have turned away from my decrees and have not kept them. Return to me, and I will return to you,” says the Lord Almighty. “But you ask, ‘How are we to return?’ “Will a mere mortal rob God? Yet you rob me. “But you ask, ‘How are we robbing you?’ “In Tithes and offerings. You are under a curse—your whole nation—because you are robbing me. Bring the whole Tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it. I will prevent pests from devouring your crops, and the vines in your fields will not drop their fruit before it is ripe,” says the Lord Almighty. “Then all the nations will call you blessed, for yours will be a delightful land,” says the Lord Almighty.” (Malachi 3:6-12 NIV)
Malachi was the last inspired messenger/prophet of the OT, announcing the beginning of the great Messianic messenger of the NT (Malachi 3:1; see Hagai 1:13). Malachi reminds us of God’s wonderous nature and character when he wrote that God will “throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it” (v10).
The foundational focus of Malachi’s rebuke was for the Jews to “Remember the Law of Moses…” (Malachi 4:4 NIV. He rebuked the Priests about the Tithes given to them and not those given by the people and their turning “away from” God’s “decrees and not” keeping “them” (Malachi 3:7a NIV).
God used Malachi to rebuke the Jews for their negligence in attending to the legal obligations of worship and keeping His ordinances, which were the reasons He withdrew from them. He promised blessings if they “returned” and proved their renewed obedience to Him through offerings of righteousness because they would be considered pleasant to Him (Malachi 3:7-12). God’s ‘return’ to the people was contingent upon their return to Him.
It is believed by many that these verses are a commandment of God and that Christians are required to Tithe. However, Malachi said that God was speaking specifically to the people of Israel (Malachi 1:1), the sons of Jacob (Malachi 3:6), and the whole nation (Malachi 3:9). The promises of Malachi (and Leviticus) were given to the children of Israel. The Tithes were holy to the Lord and were to be used according to His instruction and not for any other purpose, no matter how 'godly' that purpose appeared.
Robbing God
Malachi is often used as a threat of God’s rod of correction and for those who rob God by not Tithing.
“Will a mere mortal rob God? Yet you rob me” “In Tithes and offerings. You are under a curse - your whole nation - because you are robbing me. Bring the whole Tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it.” (Malachi 3:8-10 NIV)
The word “rob” means to defraud “in Tithes and offerings." The people robbed God by not paying the full tenth and then misappropriating all the Tithes and offerings, either first-fruits or other oblations and gifts. They robbed the Levites who were appointed to be brought to the Temple for the service of God. The priests robbed God by not performing their sacrificial services and defrauded Him with their Tithes by taking too much for their use and not distributing them to all, who, by His law, had a right to a portion of them. Malachi is simply not a business model for the church.
New Testament Giving
After the Resurrection, the early church was no longer based on the OT system, which included Tithing meant for the nation of Israel and specifically to support the Levitical priests. There is no command for Christians to Tithe in the NT. The OT requirement of Tithing, including all its ceremonial aspects, was not codified in the NT, nor did Jesus affirm it as binding on Christians.
The NT encourages generosity without a specific percentage, emphasizing giving from the heart. Tithing is not essential for holiness, nor is it vital for the ongoing work of fulfilling the Great Commission or required for receiving God's blessings. However, there was the free will giving of Alms to the poor and financial support to those in ministry so that they could help expand the Kingdom of God on Earth (Matthew 19:21; Mark 12:41-44; Luke 3:11; 12:33; John 3:16-18; James 1:27).
Nowhere in the Bible is it insinuated or stated that Jesus taught His Disciples to uphold the OT Tithe. Instead, He said, “Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices - mint, dill and cumin. But you have neglected the more important matters of the law - justice, mercy, and faithfulness” (Matthew 23:23 NIV). Jesus didn't condemn the Pharisees for Tithing but challenged their motives for giving of their myopic ritualism but ignored God's law of love, justice, and mercy.
Jesus mentioned Tithing not as a command to the Disciples but as a denunciation of the Pharisees' hypocrisy because they kept the external law, but their hearts were far from God. Jesus confronted the Pharisees and condemned them in front of the people for their wrong practices and commitment to just one part of God’s law while neglecting “the weightier matters of justice, mercy, and faithfulness” and said, “You should have practiced the latter, without neglecting the former” (Matthew 23:23 NIV).
The Widow’s Offering
“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)
The widow did not Tithe but instead gave all that she had for charity. Jesus pointed out that she gave a more significant amount than all the rich men who gave a portion of their wealth because she gave all, not as a law but charitably with liberty via trusting-faith in God. The requirement to Tithe is NOT charitable (grace) giving but an obligation (works) of the law.
Jesus pointed out that the Widow's offering was given out of the abundance of her heart while the wealthy were giving out of their excess. Jesus praised the Widow, who gave just two small coins because she had given them from her heart. Jesus redefined giving as voluntary generosity and not a legalistic obligation.
Jesus never commanded the Disciples to Tithe. As with the Widow’s example, they were to give generously from a heart filled with love and selfless motives. Giving in the NT was purely a voluntary offering as the church moved away from the legalistic model of Tithing and based it on voluntary and cheerful generosity given from a heart filled with compassion and love.
“Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.” (2 Corinthians 9:7 NIV)
Christians were encouraged to set aside offerings according to their ability and freely share their possessions to ensure no one was in need.
“All the believers were together and had everything in common. They sold property and possessions to give to anyone who had need.” (Acts 2:44-45 NIV)
“Now about the collection for the Lord’s people: Do what I told the Galatian churches to do. On the first day of every week, each one of you should set aside a sum of money in keeping with your income, saving it up, so that when I come no collections will have to be made.” (1 Corinthians 16:1-2 NIV)
Collections were used to support struggling Christians (Romans 15:25-27). When a person gives to ministry freely, they should give what they “have decided in” their "heart to give, not reluctantly or under compulsion, for God loves a cheerful giver” (2 Corinthians 9:7 NIV). A person’s talents, skills, and abilities are also gifts from God, and Christians should desire to use them for the Kingdom of God as well, along with their financial support.
The Apostles gathered money only when there was a specific need to help certain people, provide for their needs, or fund those who were traveling out to evangelize and preach the truth. The early Christians met in homes until Emperor Constantine converted the temples of false gods to use by the newly designated state religion of Christianity because they were being hunted and killed by Jews and the Romans, and later by Muslims (Acts 2:46).
The Ananias and Sapphira Threat
It has been said that Ananias and Sapphira, who were husband and wife, were killed by God because they held back a Tithe (Acts 5:1-11). They decided to sell some land and give the proceeds to the church after they had seen how Barnabas was recognized and praised for a similar deed. They arrogantly chose to keep a portion for themselves in secret. When Peter asked them what amount they had received for the sale, they allowed their pride to open the door for satan to influence their hearts and yield to the temptation to “lie to the Holy Spirit" so they could look good in front of the congregation (vs. 3).
As a result of their pride and lying, they dropped dead. Some have suggested this was a punishment from God. Others have said that it was the devil that killed them. The Bible does not explicitly say, but it does clearly reveal that Ananias and Sapphira brought it upon themselves and dropped dead, most likely caused by stress cardiomyopathy, which can cause the heart muscle to fail from fear.
It could be rightfully argued that they were not yet Born-Again Christians and they were among those who joined themselves to the church rather than being added to it by the Holy Spirit, but the fact remains they were, at the very least, churchgoers (Acts 2:47; 5:13-14). Their deaths were not the work of God or satan but fallen human nature at work as their sinful hearts were gripped by such tormenting fear that it caused instant death.
The Early Church and Tithing
For the first 300 years of Christianity, Christians met in homes. They gave as they had purposed in their hearts (2 Corinthians 9:7). It is commonly believed that the Coptic Church of Egypt is the earliest established organized church in the world, starting sometime between AD 42 and 50. According to Eusebius of Caesarea and Coptic traditions, the Apostle Mark was the founder and first bishop of the Church of Alexandria, even before the Church of Rome was established (See Eusebius, HE 2.16.1).
As previously stated, the OT Tithe was based on agriculture and not money. The early church did not honor it because they decided that the Mosaic law was no longer in effect, and Christians did not have to obey it because they were saved by faith in and of Jesus (Galatians 2:16;3:22; Revelation 14:12).
It was not until AD 313 that the Roman Emperor Constantine decided to provide religious tolerance with the Edict of Milan, lifting the ban on Christianity. Constantine called the Council of Nicaea in AD 325 in an attempt to unify Christianity as a religion that could unite the fracturing Roman Empire. Constantine did not fully embrace the Christian faith.
When Constantine ‘converted’ to Christianity, he decided to convert dozens of Roman goddesses and gods' temples into church buildings and build new ones. In order to pay for them, he began asking for Tithes sometime after AD 323. Constantine was instrumental in the compromise of Christianity with pagan religions. He continued many of their beliefs and practices. He even kept their pagan statues, renaming them with Christian names, which facilitated the churches to become a mixture of true Christianity and Roman paganism. This is why many today attribute it to the worship of Mary, the Saints, etc., and pray to them.
"For the time is coming when people will not endure sound teaching, but having itching ears they will accumulate for themselves teachers to suit their own passions, and will turn away from listening to the truth and wander off into myths." (2 Timothy 4:3-4 ESV)
A council of Bishops met in Jerusalem in AD 325 and determined that the giving of a 10% Tithe would provide for the upkeep of church buildings throughout the land and take care of the clergy. Later, in Europe, Tithes were mandated by secular law.
In AD 567, the Catholic Church Council of Bishops / Tours met. They used the Jerusalem Council as a model for their meeting and officially converted the OT Law of Tithing agriculture into giving money, which instituted the modern-day system. In AD 585, the Council of Macon decided that any Christian who did not Tithe could be excommunicated from the church.
As noted, Constantine and the Roman Catholic bishops first instituted giving one-tenth of a person’s income to the NT church as a tax levied on the people. Christians are free from obligations of all works-based OT Laws, including the Tithe. In the United States, the Tithing of money was not generally practiced until 1895 to help cover church expenses.
Hirelings
“But he that is an hireling, and not the shepherd, whose own the sheep are not, seeth the wolf coming, and leaveth the sheep, and fleeth: and the wolf catcheth them, and scattereth the sheep. The hireling fleeth, because he is an hireling, and careth not for the sheep.” (John 10:12-13 KJV)
As the Shepherd of God’s flock, a Pastor’s income/compensation should be humbly and fairly based on the demographic median income for their community and not significantly above or below it. In addition to paid vacations/sabbaticals, books, transportation, and seminar/event allowances, the perks the IRS allows for members of the Clergy for housing expenses such as fair rental value/mortgage, which can be excluded from gross income, Social Security, as well as Medicare taxes not being withheld on their income, is a significant advantage and income bonus compared to the average church member.
Too many Pastors today have gotten themselves into overwhelming college debt as well as incurring expenses for housing, transportation, and providing for their families. Often, the dream/desire for growing a big ministry turns into ‘Capital Campaigns’ rather than relying on the holistic growth of attendance and giving, which results in the need to incessantly over-emphasize Tithing and the financial commitments pledged by the members in order to pay off the mounting debts.
When sheep feel safe and well-fed, they procreate, have more sheep, and the flock naturally grows in number. Likewise, when Christians are in a secure environment and spiritually well-fed with the uncompromised Word of God, they will naturally increase in number. If a church is not holistically growing over time without considering disgruntled transfer growth, there needs to be a serious soul-searching reevaluation of the Leadership and ministry practices.
The facts are that it is not the duty or responsibility of any Christian to help pay off the debts of their Leadership for debts incurred, let alone their daily living expenses, as well as paying for a new or remodeled church, causing it to go deep into more debt. If it ends up closing its doors due to lack of funding, so be it.
The Prosperity Gospel and Word of Faith Ministry Mafia
“Beware of the teachers of the law. They like to walk around in flowing robes and love to be greeted with respect in the marketplaces and have the most important seats in the synagogues and the places of honor at banquets.” (Luke 20:46 NIV)
Tithing in some churches has gone from being an act of obedience and provision to a financial machine based on manipulation. Tithing has become a tool of control, and it is preached that if Christians don't Tithe, God will close the heavens over them because they are robbing God and subject to His chastisement.
Through outrageous claims of huge financial blessings as well as through fear-mongering, people are coerced to give beyond their means rather than being allowed to give out of love. The purveyors of the so-called ‘Prosperity Gospel’ are known as the Ministry Mafia because they do not play well with high-profile Christian leaders, specifically within the Charismatic / Pentecostal movements, who do not agree with their abhorrent heterodox teaching that Tithing is a currency of exchange with God.
Seed-Faith
Seed-Faith is one of the byproducts of the Prosperity Gospel. Based upon the level of a person’s ‘faith,’ the more money they give, the more money they will get in return. The primary Bible verses to support this belief are as follows.
“He replied, “Because you have so little faith. Truly I tell you, if you have faith as small as a mustard seed, you can say to this mountain, ‘Move from here to there,’ and it will move. Nothing will be impossible for you.” (Matthew 17:20 NIV)
The verse doesn’t say anything about getting money or making ‘seed faith’ offerings.
“Still other seed fell on good soil, where it produced a crop—a hundred, sixty or thirty times what was sown” (Matthew 13:8 NIV – see also Luke 8:8; Mark 4:8)
In context, Jesus was speaking of forgiveness and not money. The motive of prosperity preachers, who teach an eisegetic misuse of the Bible, is intended to promote selfish material gain. ‘Charitable’ giving and giving ‘to get’ are two very different things. Giving ‘to get’ is not promoted in the Bible, which tells us that giving is about glorifying God and benefitting those in need rather than enriching one’s self.
It is God who continuously supplies the seed (resources) for sowing so that it can be generously given away. The “harvest of your righteousness” is not financial gain for personal wealth or personal miracles but in praise, thanksgiving, and worship of God.
It should be noted that the Apostles were not wealthy and often went without food, wore rags, and without a home, yet were spiritually blessed by God (See 1 Corinthians 4:10–11). The motive for giving should be growing in godliness with contentment and not to get money in return (See 1 Timothy 6:6–10; Philippians 4:11–13).
God is not interested in numbers or percentages. He is looking for people with hearts devoted to Him and giving because they love Him and His people rather than because they fear being cursed for not giving. The biblical truth is that God doesn't bless someone because they give; He blesses those who are faithful, generous, and have sincere hearts.
The New Testament Guidelines for Giving
“Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver. And God is able to bless you abundantly, so that in all things at all times, having all that you need, you will abound in every good work. As it is written: “They have freely scattered their gifts to the poor; their righteousness endures forever.”
"Now he who supplies seed to the sower and bread for food will also supply and increase your store of seed and will enlarge the harvest of your righteousness. You will be enriched in every way so that you can be generous on every occasion, and through us your generosity will result in thanksgiving to God."
"This service that you perform is not only supplying the needs of the Lord’s people but is also overflowing in many expressions of thanks to God. Because of the service by which you have proved yourselves, others will praise God for the obedience that accompanies your confession of the gospel of Christ, and for your generosity in sharing with them and with everyone else. And in their prayers for you their hearts will go out to you, because of the surpassing grace God has given you. Thanks be to God for his indescribable gift!” (2 Corinthians 9:6-15 NIV)
Giving to the church in any form is not a religious ritual, nor is it a tradition created by fallen human beings. Tithing and the giving of Alms is not about money but honoring God with everything He has entrusted to us. It addresses the often-overlooked spiritual significance of giving and the powerful impact it has on our lives. Giving is about the condition of the heart and should be done willingly and joyfully, not out of obligation or guilt, as it aligns with God’s will, reflecting His generosity. Giving, in any form, reflects our trusting-faith in God as the ultimate provider and should be a joyful act of worship that aligns our hearts with His purposes and not a legalistic requirement that is filled with the guilt of obligation. Giving helps the Christian to participate in fulfilling the Great Commission and supporting the mission of the church.
The indisputable bottom line is that the NT does not clearly teach Tithing. However, it emphasizes the importance of freely giving, as in the passages on storing treasure in Heaven, the dangers of the love of money, and the incompatibility between serving God and serving money.
The Apostle Paul wrote to those in the Corinthian church who were in judgment of both Barnabas and himself. He defended their “right to food and drink,” as well as for Barnabas taking his believing wife along with him just as the “other apostles and the Lord’s brothers and Cephas?” (1 Corinthians 9:1-18). Paul instructed the local church to pay the Gospel workers and reminded them that even those who were employed in service of the Temple got to share in the various sacrificial offerings given. He made a strong argument that those who “live of the gospel” should be supported by Christians in their work while they are on the road teaching and preaching to spread the Gospel (See also Matthew 10:10; Luke 10:8; Galatians 6:6).
Paul waived his legitimate right to receive support from the Corinthians (as well as the Thessalonians – see 2 Thessalonians 3:7) so that he would not "hinder the gospel of Christ" (vs.18). Instead, he told them he lowered “himself in order to elevate you by preaching the gospel of God to you free of charge?” and “robbed other churches by receiving support from them so as to serve you. And when I was with you and needed something, I was not a burden to anyone, for the brothers who came from Macedonia supplied what I needed. I have kept myself from being a burden to you in any way and will continue to do so” (vs.8-9).
The local Christian church is to generously supply the financial needs of its ministers/clergy and those who are absent and ministering in foreign missions. The OT Tithe was a matter of law and not a matter of grace. Christians are no longer under the curse of OT laws regarding their relationship with God and each other. However, they are still under civil law and the law of Christ to “carry each other’s burdens” (Galatians 6:2 NIV). Giving in the NT is a matter of grace and not the law.
The church at Phillipi was concerned for Paul and generously supported him with various gifts that he considered as a “fragrant offering, an acceptable sacrifice, pleasing to God” and told them that “God will meet all” their “needs according to the riches of his glory in Christ Jesus” (Philippians 4:14-19 NIV).
The motivation for giving should come from the heart moved by compassion (and not fear of God’s displeasure), to give (i.e., alms) to those in need (Matthew 5:42, Luke 12:33 - also Proverbs 22:9).
Paul wrote about receiving gifts but never mentioned Tithing, either directly or indirectly, in his letters to the churches. There are no NT Scriptures that support Tithing as a doctrine of the church. Paul often worked at secular jobs to provide for himself and others rather than risk offending the immature converts by asking them for material support. God's ministers must consider this as well.
The Greek word for ‘church’ means gathering together and not a building. The ‘church’ is a group of Christians coming together - no matter where they meet. The First Century Church gave the outline for Christians to follow when gathering together.
“They devoted themselves to the apostles’ teaching and to fellowship, to the breaking of bread and to prayer. Everyone was filled with awe at the many wonders and signs performed by the apostles. All the believers were together and had everything in common. They sold property and possessions to give to anyone who had need. Every day, they continued to meet together in the temple courts. They broke bread in their homes and ate together with glad and sincere hearts, praising God and enjoying the favor of all the people. And the Lord added to their number daily those who were being saved.” (Acts 2:42–47 NIV)
In AD 325, the first of seven Ecumenical Church Councils met in Nicaea. They discussed and clarified many theological statements, including the deity of Jesus, declaring Arianism, which taught that Jesus was created by God and not divine, was heresy. They also determined that Christians were not required to Tithe.
Alms
Throughout the Bible, God speaks more often about giving to the needy than about all other giving!
“Take heed that ye do not your alms before men, to be seen of them: otherwise ye have no reward of your Father which is in heaven.” (Matthew 6:1 KJV)
The word ‘alms” is translated from the Greek word ‘eleémosuné,” which refers to acts of charity in compassion and mercy and is often associated with providing for those who are poor and in need. Christians should develop habits of charity and be generous in giving to their Pastors, Ministers, Evangelists, and Missionaries. It is one of many ways to reflect the character of God, as well as emphasizing the importance of generosity and selflessness in their life.
The giving of Alms is the NT replacement for Tithes and involves such things as:
1. Rightly judging others
2. Proper and loving treatment of others
3. Genuine humility towards others (give your adversary the benefit of the doubt)
4. Meeting the physical and emotional needs of others
5. Providing gifts and services for those who spread the Gospel full-time, such as Evangelists and Missionaries
6. Providing gifts and services for local ministry needs
7. Demonstrating the love of God before others
"If you want to be perfect, go, sell what you have and give to the poor, and you will have treasure in heaven." (Matthew 19:21a NIV – see also Luke 12:33)
"Blessed is the one who considers the poor! In the day of trouble the LORD delivers him." (Psalm 41:1 ESV)
"Whoever is kind to the poor lends to the LORD, and he will reward them for what they have done.” (Proverbs 19:17 NIV - also 22:9)
The Apostle Paul did not want obligatory offerings to be taken when he came to preach to the Corinthians
as they gathered together. He preferred that each person freely and privately give an offering as the Holy
Spirit prospered them. This would include giving alms to/whoever the Holy Spirit shows them where it needs
to go directly instead of handing it over to someone else to decide for them.
The General Giving Principle
When Jesus sent out His disciples to minister to the people, He taught them to expect to be supported through the Alms/gifts of those who were blessed by their ministry. Nowhere in Scripture is it said that Jesus prohibited the Disciples from supporting themselves in secular occupations, so Church Planters can breathe a sigh of relief! However, He did tell them while they were actively ministering that those who benefited from their ministry should rightly supply their physical and financial needs.
“Do not get any gold or silver or copper to take with you in your belts— no bag for the journey or extra shirt or sandals or a staff, for the worker is worth his keep. Whatever town or village you enter, search there for some worthy person and stay at their house until you leave. As you enter the home, give it your greeting. If the home is deserving, let your peace rest on it; if it is not, let your peace return to you.” (Matthew 10:8-14 NIV)
Jesus makes a profound statement and tells them if any church / Christian “will not welcome you or listen to your words, leave that home or town and shake the dust off your feet. Truly I tell you, it will be more bearable for Sodom and Gomorrah on the day” (Matthew 10:14-15 NIV).
The Apostle Paul told the Galatians, “Let him who is taught the word share in all good things with him who teaches” (Galatians 6:6 NKJV). The words “good things” are derived from the Greek word ‘agathos’ and refer to the intrinsic goodness that aligns with God's nature and His will, as well as what is morally good in its nature, characteristics, and benefit to people. In context, the people were not commanded to directly or indirectly supply support but rather were admonished to share the entire Word of God with others.
It is true that every Gospel worker “deserves his wages,” including “elders" “who direct the affairs of the church well are worthy of double honor, especially those whose work is preaching and teaching. For Scripture says, “Do not muzzle an ox while it is treading out the grain,” and “The worker deserves his wages” (1 Timothy 5:17-18 NIV).
The word “double" in Greek is ‘diplous’ which most often conveys the idea of duplicity or a dual aspect, whether in terms of quantity, quality, or moral character. The Gospel worker “deserves his wages” (Gk: ‘mishtos’ = pay, wages, salary, compensation), and the congregation is to respect and support their Gospel preachers and teachers.
Giving to the church should not be a ‘financial transaction/duty performed’ out of obligation or fear but as an act of gratitude to God from a humble and willing heart that is grateful for all God has done and is doing in a person’s life. It is an outward expression of inward trust in God’s goodness, faithfulness, and provision.
“Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.” (2 Corinthians 9:7 NIV)
A person cannot ‘give’ to God. As the Creator and Sustainer of the Universe, He already owns everything.
“The earth is the LORD’s, and everything in it, the world, and all who live in it” (Psalm 24:1 NIV)
“Listen, my people, and I will speak; I will testify against you, Israel: I am God, your God. I bring no charges against you concerning your sacrifices or concerning your burnt offerings, which are ever before me. I have no need of a bull from your stall or of goats from your pens, for every animal of the forest is mine, and the cattle on a thousand hills. I know every bird in the mountains, and the insects in the fields are mine. If I were hungry I would not tell you, for the world is mine, and all that is in it.” (Psalm 50:7-12 NIV)
‘The silver is mine and the gold is mine,’ declares the Lord Almighty.” (Haggai 2:8 NIV)
“Who has ever given to God, that God should repay him?” (Romans 11:35 NIV)
A Christian cannot give to God with any expectation that He will owe them something in return. He created the Universe and sustains everything by the power of His Word. He does not need or want money. What He desires is a person’s humble and grateful heart for who He is and what He has done and is doing. Christians are to give secretly and humbly according to what they have.
“For if the willingness is there, the gift is acceptable according to what one has, not according to what one does not have.” (2 Corinthians 8:12 NIV)
If a person has money for a Tithe but owes the same amount to someone and does not pay the debt owed, God will not accept their offering because it is ‘unacceptable’ to Him, no matter how much ‘seed-faith’ they have.
Give Cheerfully
“Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.” (2 Corinthians 9:7 NIV)
God wants His people to give what they can afford and are comfortable with giving. If they cannot give it cheerfully, they shouldn’t give at all! He never issued a command directing the Jews to give 10% of their income every year to the Levites. Likewise, there is no equivalent "principle" instructing Christians to give 10% of their income to the church.
The first-century church “devoted themselves to the teaching of the Apostles and to fellowship,” as well as the breaking of bread and prayer. Everyone was filled with awe at the many wonders and supernatural signs given. All the Christians in Jerusalem met together and shared everything in common. They sold property and possessions to give to anyone who had need. Every day, they continued to meet together in the Temple courts. They met together in homes and ate with glad and sincere hearts, praising God and enjoying the favor of all the people, and “the Lord added to their number daily those who were being saved” (Acts 2:42-47 NIV).
CONCLUSION
The Jews of the Old Testament did not incur the significant financial burdens of the average American middle-class family (2024) that makes a median household income of $ 80,000 +-, and pays a total of $ 12,000 +- (15%) in various Federal and state taxes, along with 6% +- to Social Security and 1.5% +- to Medicare, which totals 23%+- of their annual income. There are also interest payments for vehicles and mortgages, as well as property and general sales taxes, that need to be paid on top of that! If a person were to follow the OT Tithing requirements of 33% and add the annual expenses in the USA, it would come to over 53% of their family’s income, and that does not include interest payments!
There are only four verses concerning Tithing in the NT, and they are in reference to OT history. Those Tithes were not ‘gifts’ but taxes. As stated previously, the total Tithes paid by the Israelites were 33% of their annual income. Giving anything less than 33% under the OT law of Tithing would put a person under a curse. Some believe that Tithing is still required because both Abraham and Jacob lived before the Mosaic covenant was in place and gave a tenth of their income. However, for example, Abraham’s gift to Melchizedek was a one-time event, and there is no evidence he regularly gave God a tenth.
Jacob gave a tenth to signify his gratefulness to God for promising to be with him and to protect him. However, his gratefulness and generosity don’t support the idea that Christians must give God a tenth of their income. Tithes were given to the Levites / Priests, but there were none in the New Covenant.
As previously discussed, the Jews were supposed to celebrate a Tithe as a nation every three years in Jerusalem. Jesus became the focus of God’s people and not the promised land, and He affirmed the Tithe before the New Covenant of His blood was in place. Abraham is no longer the heir of the land of Israel but of the whole world (Romans 4:13). Jerusalem is no longer central to God’s purposes because Christians are now part of the heavenly Jerusalem and look forward to the city to come (Galatians 4:25-26; Hebrews 2:22-24; Revelation 21:2).
Tithing was under the Mosaic Law and part of the Levitical system that was replaced by the priesthood of Jesus, and it is no longer an obligation, nor is it the key to financial blessings. No amount of religious manipulation can change those facts. There was a division between the civil and ceremonial laws, but they are not the basis used in the NT for how the law applies to Christians. The moral laws are still in effect today. It is time for the church to let go completely of the curse of OT Law and live under the grace of the NT (Romans 6:14; 11:6).
Jesus used Tithing and sacrifices in the Temple as illustrations when He spoke to the people before the Cross and Resurrection, which ushered in the New Covenant of His blood and talked about sacrifices and Tithing (Matthew 21:12-17).
Christians are instructed to give Alms to the poor, but they are not commanded to give “the poor a Tithe.” Instead, they are to be generous in helping those in need (Acts 3:3; 10:2-4, 31; Galatians 2:10; 1 Corinthians 13:3; 16:1-4; 2 Corinthians 8:1-5, 9:9). As noted, there is no command in the Bible for Christians to give a tenth of their income. It is Scripture alone and not tradition that is the final rule and authority.
The purpose of Christians gathering together is to hear the Word of God to be discipled and not to collect Tithes. As correctly detailed, nowhere is it stated or implied in the NT of Grace that the Tithes required by the Jews under the OT Law are required by Christians today, whether they are converted Jews or not. Offerings should be given with pure motives and an attitude of worship to God and service to the body of Christ.
“Therefore I tell you, do not worry about your life, what you will eat or drink; or about your body, what you will wear. Is not life more than food, and the body more than clothes? Look at the birds of the air; they do not sow or reap or store away in barns, and yet your heavenly Father feeds them. Are you not much more valuable than they? Can any one of you by worrying add a single hour to your life? (Matthew 6:25-27 NIV)
“So do not worry, saying, ‘What shall we eat?’ or ‘What shall we drink?’ or ‘What shall we wear?’ For the pagans run after all these things, and your heavenly Father knows that you need them. But seek first his kingdom and his righteousness, and all these things will be given to you as well.” (Matthew 6:31-33 NIV)
“Thus have ye made the commandment of God of none effect by your tradition.” (Matthew 15:6 NIV)
“Let no debt remain outstanding, except the continuing debt to love one another, for whoever loves others has fulfilled the law.” (Romans 13:8 NIV)
“Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.” (2 Corinthians 9:7 NIV)
Jesus paid the ultimate sacrifice for the sins of humanity and freed the Christian from the burden of the Law and not bound to it. They are to keep God's moral laws because they reflect His character, but the laws of the OT do not bind them.
“If perfection could have been attained through the Levitical priesthood—and indeed the law given to the people established that priesthood—why was there still need for another priest to come, one in the order of Melchizedek, not in the order of Aaron? For when the priesthood is changed, the law must be changed also.” (Hebrews 7:11-12 NIV)
“But in fact the ministry Jesus has received is as superior to theirs as the covenant of which he is mediator is superior to the old one, since the new covenant is established on better promises.” (Hebrews 8:6 NIV)
The truth to be gleaned from this message is that God does not abandon those who dedicate their lives to His service. The NT never presents giving as a way to buy divine favor. Instead, it is a reflection of one’s love for God and others and is about a heart transformed by God's love. It is time for insecure, overly controlling, authoritarian, narcissistic, and spiritually abusive Pastors to stop beating the sheep with the incessant and erroneous works-based demand to Tithe.
“Therefore let us move beyond the elementary teachings about Christ and be taken forward to maturity, not laying again the foundation of repentance from acts that lead to death, and of faith in God, instruction about cleansing rites, the laying on of hands, the resurrection of the dead, and eternal judgment…” (Hebrews 6:1-4 NIV)
Giving is a matter of the heart, and Christians should give to the needs of the body of Christ as much as they can. Sometimes, that means giving more than 10 percent, and sometimes, that may mean giving less. Christians should diligently pray and seek the wisdom of God (James 3:3-18). Taking an offering during service should be celebrated joyfully as an act of worship - because it is!
