Tithing and Christian Liberty

Recently, I was involved in a discussion about whether Christians should tithe, or rather, whether we are obligated to tithe. This issue is actually much more complicated than it may first appear, encompassing, among others, the following questions:

• Is tithing a timeless principle that predates the Mosaic Law and therefore binding on Christians?

• If Christians are obligated to tithe, to whom are we to tithe?

• Does the New Testament address tithing?

The word tithe refers to a tenth of something. The first reference to tithing in the bible is in Genesis 14.

Genesis 14:17  And the king of Sodom went out to meet him, after his return from the slaughter of Chedorlaomer and the kings that were with him, at the vale of Shaveh (the same is the King’s Vale). 18  And Melchizedek king of Salem brought forth bread and wine: and he was priest of God Most High. 19  And he blessed him, and said, Blessed be Abram of God Most High, possessor of heaven and earth: 20  and blessed be God Most High, who hath delivered thine enemies into thy hand. And he gave him a tenth of all.

This account is clarified by Hebrews 7:4.

Hebrews 7:4  Now consider how great this man was, unto whom Abraham, the patriarch, gave a tenth out of the chief spoils. 

This account tells what Abraham did, showing that tithing predates the Law of Moses. It does not speak to the question of whether tithing is, or is not, a timeless principal with universal application to God’s people. However this account is, in my opinion, the best argument for the position that tithing is required today.

God instituted tithing for Israel in the Law given through Moses

• Leviticus 27:30-33 And 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.  31  And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.  32  And 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.  33  He 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. 

There were actually three tithes, each for a different purpose – two every year and another on the third and sixth year of the seven year cycle. This meant that the total legal tithe was about 23 percent. These tithes were to be brought to the treasury / storehouse (Hebrew ‘otsar) mentioned in Joshua 6:19 and Malachi 3:10, in both the tabernacle and the temple.

Cross-references from setapartpeople.com

In addition to the tithes, God also instituted five offerings:

• Leviticus 1-7 – The Five Offerings (1:3 of his own voluntary will)

  • Burnt Offerings, Ch.1 (voluntary unless in conjunction with the feasts Lev. 23)

  • Meat (fine flour) Offerings, Ch. 2 (voluntary unless in conjunction with the feasts Lev. 23)

  • Peace Offerings Ch. 3

  • Sin Offerings, Ch. 4

  • Trespass Offerings Ch. 5-7

The issue of whether to follow Jewish Law was a huge debate in the New Testament period. Christianity was, at the beginning, a Jewish sect. It is natural that many assumed that the Law of God must continue to be in force.

Does God require Christian’s to tithe today as He required Israel to tithe in the Old Testament? Does the tithe still belong to God?

I say, no, for the following reasons:

1. The accounts and instructions concerning giving in the New Testament do not mention or indicate tithing and there are no references to tithing after the resurrection of Jesus.

• Act 4:32  And the multitude of them that believed were of one heart and of one soul: neither said any of them that ought of the things which he possessed was his own; but they had all things common. . .34  Neither was there any among them that lacked: for as many as were possessors of lands or houses sold them, and brought the prices of the things that were sold,  35  And laid them down at the apostles’ feet: and distribution was made unto every man according as he had need. 

• Acts 11:29  Then the disciples, every man according to his ability, determined to send relief unto the brethren which dwelt in Judaea: 

• Rom 15:26  For it hath pleased them of Macedonia and Achaia to make a certain contribution for the poor saints which are at Jerusalem. 

• 1Co 16:2  Upon 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. 

• 2Co 8:1  Moreover, brethren, we do you to wit of the grace of God bestowed on the churches of Macedonia;  2  How that in a great trial of affliction the abundance of their joy and their deep poverty abounded unto the riches of their liberality.  3  For to their power, I bear record, yea, and beyond their power they were willing of themselves;  4  Praying us with much intreaty that we would receive the gift, and take upon us the fellowship of the ministering to the saints.  5  And this they did, not as we hoped, but first gave their own selves to the Lord, and unto us by the will of God.  6  Insomuch that we desired Titus, that as he had begun, so he would also finish in you the same grace also.  7  Therefore, as ye abound in every thing, in faith, and utterance, and knowledge, and in all diligence, and in your love to us, see that ye abound in this grace also.  8  I speak not by commandment, but by occasion of the forwardness of others, and to prove the sincerity of your love.  9  For ye know the grace of our Lord Jesus Christ, that, though he was rich, yet for your sakes he became poor, that ye through his poverty might be rich.  10  And herein I give my advice: for this is expedient for you, who have begun before, not only to do, but also to be forward a year ago.  11  Now therefore perform the doing of it; that as there was a readiness to will, so there may be a performance also out of that which ye have.  12  For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not.  13  For I mean not that other men be eased, and ye burdened:  14  But by an equality, that now at this time your abundance may be a supply for their want, that their abundance also may be a supply for your want: that there may be equality:  15  As it is written, He that had gathered much had nothing over; and he that had gathered little had no lack. 

• Php 4:10  But I rejoiced in the Lord greatly, that now at the last your care of me hath flourished again; wherein ye were also careful, but ye lacked opportunity.  11  Not that I speak in respect of want: for I have learned, in whatsoever state I am, therewith to be content.  12  I know both how to be abased, and I know how to abound: every where and in all things I am instructed both to be full and to be hungry, both to abound and to suffer need.  13  I can do all things through Christ which strengtheneth me.  14  Notwithstanding ye have well done, that ye did communicate with my affliction.  15  Now ye Philippians know also, that in the beginning of the gospel, when I departed from Macedonia, no church communicated with me as concerning giving and receiving, but ye only.  16  For even in Thessalonica ye sent once and again unto my necessity.  17  Not because I desire a gift: but I desire fruit that may abound to your account.  18  But I have all, and abound: I am full, having received of Epaphroditus the things which were sent from you, an odour of a sweet smell, a sacrifice acceptable, wellpleasing to God. 

• 1Ti 5:17  Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine.  18  For the scripture saith, Thou shalt not muzzle the ox that treadeth out the corn. And, The labourer is worthy of his reward. 

2. Christians are repeatedly instructed that they are not under the Law, of which tithing was a part.

• Act 15:10  Now therefore why tempt ye God, to put a yoke upon the neck of the disciples, which neither our fathers nor we were able to bear?  11  But we believe that through the grace of the Lord Jesus Christ we shall be saved, even as they.  . . 19  Wherefore my sentence is, that we trouble not them, which from among the Gentiles are turned to God:  20  But that we write unto them, that they abstain from pollutions of idols, and from fornication, and from things strangled, and from blood.  21  For Moses of old time hath in every city them that preach him, being read in the synagogues every sabbath day. 

• Gal 3:10  For as many as are of the works of the law are under the curse: for it is written, Cursed is every one that continueth not in all things which are written in the book of the law to do them.  11  But that no man is justified by the law in the sight of God, it is evident: for, The just shall live by faith.  12  And the law is not of faith: but, The man that doeth them shall live in them.  13  Christ hath redeemed us from the curse of the law, being made a curse for us: for it is written, Cursed is every one that hangeth on a tree:  14  That the blessing of Abraham might come on the Gentiles through Jesus Christ; that we might receive the promise of the Spirit through faith. 

• Gal 5:1  Stand fast therefore in the liberty wherewith Christ hath made us free, and be not entangled again with the yoke of bondage.  2  Behold, I Paul say unto you, that if ye be circumcised, Christ shall profit you nothing.  3  For I testify again to every man that is circumcised, that he is a debtor to do the whole law.  4  Christ is become of no effect unto you, whosoever of you are justified by the law; ye are fallen from grace. 

• Col 2:16  Let no man therefore judge you in meat, or in drink, or in respect of an holyday, or of the new moon, or of the sabbath days: 17  Which are a shadow of things to come; but the body is of Christ. . . 20  Wherefore if ye be dead with Christ from the rudiments of the world, why, as though living in the world, are ye subject to ordinances,  21  (Touch not; taste not; handle not;  22  Which all are to perish with the using;) after the commandments and doctrines of men? 

3. The New Testament teaches that we were purchased by Jesus Christ and belong to God – 100 percent not 10 or 23 percent.

• 1Co 6:19  What? know ye not that your body is the temple of the Holy Ghost which is in you, which ye have of God, and ye are not your own?  20  For ye are bought with a price: therefore glorify God in your body, and in your spirit, which are God’s. 

• 1Co 7:23  Ye are bought with a price; be not ye the servants of men. 

• 1Pe 1:18  Forasmuch as ye know that ye were not redeemed with corruptible things, as silver and gold, from your vain conversation received by tradition from your fathers;  19  But with the precious blood of Christ, as of a lamb without blemish and without spot: 

Some common arguments in favor of tithing being required for Christians are:

1. God never tells Christians to stop tithing in the New Testament

• True, but see Number 2. above concerning the Law.

2. Tithing predates the Law (Genesis 14:20)

• True, but so do burnt offerings (Genesis 8:20).

3. Jesus encouraged tithing

• Mat 23:23  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. 

• This ocurred in the old covenant economy, under the law, and before the cross.

4. The church is now God’s storehouse referred to in Malachi.

• This is not in line with the recipients of gifts in the New Testament

  • Giving is: to the poor, each other, elders, Apostles, see Number 1. above

  • In 1 Corinthians, Paul instructed each believer to put something aside on the first day of the week and store it up as a gift for the poor saints at Jerusalem. Even if this gift was to be collected and secured by an official of the church, which is not evident in the text, it was clearly not for the Corinthian church. (1 Cor 16:1-4)

5. If Christians are told they don’t owe God a tithe, they will be stingy giving to the church.

• Sadly, this is often true, but . . .

  • God does not need our money

    • Psalm 50:12 If I were hungry, I would not tell thee: for the world is mine, and the fulness thereof.

  • This same reasoning is used to support the teaching that Christians can lose their salvation. “If Christians are told they can’t lose their salvation, they will keep on sinning.” This reasoning disagrees with the clear teaching of scripture.

• Christians who understand that they owe God 100 percent will give generously.

  • 2Co 8:1  Moreover, brethren, we do you to wit of the grace of God bestowed on the churches of Macedonia;  2  How that in a great trial of affliction the abundance of their joy and their deep poverty abounded unto the riches of their liberality.  3  For to their power, I bear record, yea, and beyond their power they were willing of themselves;  4  Praying us with much intreaty that we would receive the gift, and take upon us the fellowship of the ministering to the saints.  5  And this they did, not as we hoped, but first gave their own selves to the Lord, and unto us by the will of God. 

There is an underlying New Testament principle which takes priority over these arguments and that is frequently overlooked, misunderstood, or ignored. That principle is commonly called Christian liberty.

In Romans chapter 14 the Apostle outlines a doctrine that is really hard for us to swallow. He says that two believers can believe and practice something exactly opposite from each other and they can both be right with God. In a day that we are arguing for the very existence of absolute truth, and we frequently base our fellowship with other Christians on “correct” doctrine, how are we to understand this teaching?

Setting aside for the moment the issue of who is the weaker brother (weak in faith) and who we need to guard against tripping up, what is the core of this teaching?

Romans 14:4 Who art thou that judgest another man’s servant? To his own master he standeth or falleth. Yea, he shall be holden up: for God is able to make him stand. 5 One man esteemeth one day above another: another esteemeth every day alike. Let every man be fully persuaded in his own mind. 6 He that regardeth the day, regardeth it unto the Lord; and he that regardeth not the day, to the Lord he doth not regard it. He that eateth, eateth to the Lord, for he giveth God thanks; and he that eateth not, to the Lord he eateth not, and giveth God thanks… 10 But why dost thou judge thy brother? Or why dost thou set at nought they brother: for we shall all stand before the judgment seat of Christ… 12 So then every one of us shall give of account of himself to God.

The clear teaching of this passage is that Christians can disagree on secondary issues and still both be right with God. Even though I am “fully persuaded in my own mind” that tithing is not required today, I believe that tithing falls within this teaching of Christian liberty. We have no grounds to condemn or have contempt for those who disagree on this issue.