Tithing

Intro

[Thank worship team]

Good morning Bethel Church, and good morning to our network of rural churches that are joining us live on YouTube. And if you are new here, I want to extend a special welcome to you. If you would, there are “Connect” cards in the seat in front of you. If you would fill that out there or at the Welcome Center outside of the sanctuary. We even have a free gift for you if you are new to Bethel. We would love to get in touch with you and discuss how to get connected to our church family.

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Today we will be continuing our study of [TEMPLATE]. If you are reading out of the Bibles in front of you, our passage can be found on page [TEMPLATE p ???]. If you do not have a Bible, please stop by the Welcome Center and take one. It is our gift to you.

TRANS: Pray

Opening Hook

“That’s oddly specific.”

Every Wednesday night when we get home from Awana, it’s a rush to get the kids to bed. Not because they are tired, but because my wife and I are tired. This past Wednesday was particularly late because, to use my wife’s words, I was “chatty” :)

So there we are, getting the kids down for bed. Typically we read to them but that night it was, “nope. No stories, straight to bed.” Ashley had the older two and I had Addy, our 3 year old. We always pray together with the kids before bed. Ok, so that sets up the point of the story.

Addy insisted that she would pray first. We’ve been teaching her to be more specific when she prays. For a long time she would pray like this, which, admittedly, was adorable, “thank you for the dayyyyyy, thank you for the fooooooood, thank you for the dayyyyyyyyy… thank you for the fooooood…. AMEN.” Ok, adorable. But she would pray that before bed too and there’s no food there. So I’ve been teaching her, “thank Jesus for your family, thank him for the things you got to do that day.” Things like that.

Well, Addy took the “be more specific” initiative to the extreme. She starts thanking Jesus for her daddy, and her siblings, and her mommy… and she thought for a second… and she thanked Jesus for daddy’s ears, and for daddy’s eyes. Then she thanked Jesus for daddy’s bones.

If you are a parent you know that your kids do somethings that just make you laugh, but Addy was so sincere and trying to do what we’ve told her to do that I was like “good prayer Addy very good.”

But I came away with the thought.. “wow, that was oddly specific.”

Maybe you’ve grown up in church, or perhaps you haven’t, but you’ve heard of this thing called “the tithe.”

Here’s what the tithe is: Christians should give the first 10% of what they make to the church. Perhaps you’ve thought,

“wow, that is oddly specific.”

Why 10%?

Why not 5%?

What happens if I don’t give 10%? Is that wrong?

But there’s a deeper question among all of those, and it’s one that Christians have wrestled with ever since Jesus came:

The Age-Old Question

Is tithing for today?

TRANS: [text]

Leviticus 27:30 ESV

30 “Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord’s; it is holy to the Lord.

Tithing

Tithing was an Israelite civil law.

Leviticus 27:30

Recall a foundational teaching about money within Christianity: everything is the Lord’s. Generosity, especially in terms of giving to the Lord, is less about “giving” and is more properly framed as “returning.” Everything is already his.

Here we see the Israelites, as they are formed into a nation ruled by God, instructed to give 10% of their earnings to the Lord.

Because the priests lived on tithes, the functions of the temple worship also were funded by tithes, and such practices were mandated by the “state” (as they were a theocracy), you could think of the tithe as like a tax. Therefore, we see passages like Malachi 3:8-10 telling us that not tithing is “robbing God.”

But this was specifically for those who were under the civil law of Moses that came down from Mount Sinai.

Old Testament scholars divide the Law into distinct categories: moral, civil, and ceremonial.

in the Evangelical Disctionary of Biblical Theology, Joe M. Sprinkle has an entry on the “Law” that proves to be quite helpful:

Evangelical Dictionary of Biblical Theology The Law under the New Covenant

Covenant theologians have traditionally divided laws into three categories: moral, civil, and ceremonial. Moral laws (e.g., the Decalogue), based on the unchanging character of God, are eternally binding. Civil laws (e.g.,

Admittedly, a difficulty with this approach is there is much debate about which old testament laws belong in each category. And worse, some laws seem to belong in multiple.

But here’s the principle, as Christians, we are not “under the Law” because it has been fulfilled in Christ. However, we do not dispense of the Law because it still proves to be profitable for orienting our sense of righteousness, and we may apply the “spirit” of the law even if the situation has changed.

TRANS: I will come back to how this applies, but I want to point to a warning to those who maintain we must keep the letter of the law in order to be righteous before God.

Matthew 23:23–24 ESV

23 “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. 24 You blind guides, straining out a gnat and swallowing a camel!

Tithing does not give an automatic spiritual “pass.”

Matthew 23:23-24

Jesus rebuked the scribes and Pharisees for tithing mint, dill, and cumin while neglecting justice, mercy, and faithfulness (Matt 23:23–24)—not because tithing itself was wrong, but because they had inverted spiritual priorities.

The core issue wasn’t the practice of tithing but the obsession with it. The Pharisees meticulously tithed even herbs of minimal value from their gardens[1], yet they neglected justice for the falsely accused, mercy for sinners and the sick, and faithfulness to God and their wives[1]. Their legalism had become a tool for self-righteousness rather than obedience.

Jesus insisted that while all commandments matter, not all carry equal weight, and fulfilling the most important commandments generally leads to fulfilling the lesser ones[1]. By drawing on the prophets Micah and Hosea, Jesus argued that if justice, mercy, and faithfulness supersede sacrifices, they also supersede tithing[1]. The Pharisees had gotten the hierarchy backwards—they treated ceremonial precision as more important than moral integrity.

Crucially, Jesus didn’t abolish tithing but commanded they “ought to have done” both—the weightier matters and the tithe (Matt 23:23–24). Followers of Jesus practice justice and compassion without neglecting the tithe, yet the tithe alone doesn’t fully satisfy what God’s grace demands[2]. For your series on tithing, this passage teaches that giving the correct percentage means nothing if the heart remains hardened toward justice and mercy. Tithing becomes worship only when it flows from a heart already committed to righteousness.

[1] Charles L. Quarles, Matthew, ed. T. Desmond Alexander, Thomas R. Schreiner, and Andreas J. Köstenberger, Evangelical Biblical Theology Commentary (Bellingham, WA: Lexham Academic, 2022), 585–586.

[2] Robert Schnase, Five Practices of Fruitful Congregations: Revised and Updated (Nashville, TN: Abingdon Press, 2018). [See here.]

Why Did Jesus Call Them Hypocrites?

Matthew While Jesus Warns of Future Judgment upon Pharisees and Teachers of the Law for Their Hypocrisy, the Direct Audience of Chapter 23 Is Jesus’ Followers, so the “Woes” Provide a Warning to Them

Metaphor: “Hypocrite” springs from a Greek word that originally referred to a stage actor, someone who wore a mask and played a part. [Richard’s note: a small number of actors would move about the stage, switching masks throughout in order to play multiple parts] Metaphorical use of the term in Jewish writings highlights its negative connotations. In Jesus’ teaching here and elsewhere in Matthew the word is applied to people who put on a false face, pretending to have virtues that they lack. At the heart of this attribution lies an inconsistency between outward actions and inward motivations.7 While we might easily condemn the Pharisees and teachers of the law for hypocrisy, it is all too easy for us to foster, even unintentionally, such inconsistencies. So it would be helpful to ask questions of ourselves and our congregations about motivations for pious actions and religious behavior. Do we pursue religious and moral activity, certainly important in itself, in order to be seen by others and to gain status and standing?

The Nature of Jesus’ Rebuke in verse 24

Jesus references a specific Jewish practice of ritual purity that his audience would have recognized immediately. Jewish law forbade eating flying insects without jointed legs for hopping, and because water could contain insects and larvae, pious Jews carefully strained water through cloth before drinking it.[1] This wasn’t casual preference—it was meticulous religious observance aimed at avoiding accidental violation of the purity laws.

The cultural brilliance of Jesus’s rebuke lies in the extreme contrast. Both the gnat and the camel are unclean animals according to Levitical law, yet the camel is incredibly large.[2] By invoking this image, Jesus highlighted the absurdity of the Pharisees’ priorities: they invested enormous effort straining microscopic insects from their drinks while ignoring massive moral failures.

What makes this particularly cutting is that the Pharisees were scrupulous in counting out their mint leaves and tithing their dill and cumin, but their hearts were full of envy, pride, greed, and malice.[1] They had perfected the art of ceremonial precision while cultivating spiritual corruption. Jesus accused them of taking great pains to avoid offense in minor things of little importance, while tolerating or committing great sins such as deceit, oppression, and lust.[1]

[1] Got Questions Ministries, Got Questions? Bible Questions Answered (Bellingham, WA: Faithlife, 2014–2021). [See here, here, here.]

[2] Ian Boxall, Matthew through the Centuries, ed. John Sawyer et al., Wiley Blackwell Bible Commentaries (Hoboken, NJ; West Sussex, UK: Wiley Blackwell, 2019), 341.

TRANS: [text]

2 Corinthians 8:1–5 ESV

1 We want you to know, brothers, about the grace of God that has been given among the churches of Macedonia, 2 for in a severe test of affliction, their abundance of joy and their extreme poverty have overflowed in a wealth of generosity on their part. 3 For they gave according to their means, as I can testify, and beyond their means, of their own accord, 4 begging us earnestly for the favor of taking part in the relief of the saints— 5 and this, not as we expected, but they gave themselves first to the Lord and then by the will of God to us.

The early church practiced generosity according to means.

2 Corinthians 8:1-5

This passage fundamentally reframes generosity away from fixed percentages toward a grace-motivated, heart-centered ethic. Rather than prescribing a specific amount, Paul presents a model where believers give according to their capacity—and sometimes beyond it—driven by joy in God rather than obligation.

Three Stories

Mark and Lisa Hale

While in seminary, He was working part-time and his wife was working full time. They were living on such a tight budget that their grocery shopping included the damaged food section to save money. But they always gave to the church. One week, it appeared they had to choose between eating and giving. They decided together, and it was not easy, to give. Specifically, they gave a tenth. Although they did not know where their next meal would come from, they gave joyfully!

That same day at church, this individual (who was serving in kids ministry) went back to the office to make some copies. At the same time, he passed one of the ushers with the offering. “I bet that’s for me!” He joked. The usher laughed, “you wish.” And they went their separate ways. But little did this man know, that it was for him. Later the husband and wife were presented with a love gift that the church had taken for them, totalling over $1,000. His take-away was, “ever since then, I knew that God would take care of us.”

Eric Herman

On the other side of that, I know someone who had been challenged to be more generous, and one day he sensed the Lord saying “You need to give a gift to this specific person.” He thought, that seems strange. How do I know that is the Lord and not just me thinking it? So he left it alone. Time passed, and while at church the same name came up, but this time with a specific dollar amount, “give this much to this person.” That seems specific. So he talked to his wife and prayed, and determined it was from God. He did not want it to come across presumptive or rude, but when he gave the gift the person replied, “God works in mysterious ways.” That person had been in need and had been seeking God for that need to be met.

Ryan Pramberg

I have another friend, who just a few days ago received a raise that nearly doubled his salary. He called me to celebrate, because he had asked me to pray for this annual review. We talked about how God had been challenging him to take more leadership in his company, and to talk frankly with his bosses about his future goals. Turns out, his bosses agreed with him and are seeming to fast-track his rise in the organization. But my friend joked, “I think my wife’s first reaction is going to be that we get to buy a bigger house!” And I encouraged him, although with him it went without saying, “before you increase your standard of living, increase your standard of giving.” And he said, “way ahead of you. I’ve been praying about where I can give.”

God sovereignly directs funds. This is not a “legal” mandate, like in the Old Testament, rather, it is a joyful mandate. We give according to what we are able, and God uses that for his good purpose. Notice that the church in Macedonia are impoverished, facing their own affliction, yet they are generous from the joy of their faith! They were generous according to their means.

And here’s the kicker, and it summarizes these three stories so well: “they gave themselves first to the Lord.” When you are generous, it is an act of giving yourself to the Lord.

TRANS: The tithe was an Israelite civil law, that by practicing it does not give you an automatic spiritual “pass.” But we see the New Testament church practice generosity according to means. As we shift to how this applies, I want to make a critical distinction and then challenge us:

Application

Reject legalism, but do not reject generosity.

“God calls us beyond obligation to overflow.”

Sometimes God prompts us to give more than 10%. But when he does, it does not feel like a burden. In fact, I would suggest that when the Lord is leading you to greater depths of generosity, *not* giving feels more burdensome.

God is after our hearts. He wants true worship and life change. And that involves money. Of course it does, because it’s a key area of life. But he wants or generosity to be from joy, from worship, voluntary and not compulsory.

AMG Bible Illustrations More Than a Tithe

More Than a Tithe

On his tenth birthday, a sensitive boy received 10 shiny silver dollars from a thoughtful uncle. The child was very appreciative. He immediately sat down on the floor and spread the coins before him. Then he began to plan how to use the money. He set aside the first dollar saying, “This one is for Jesus.” He then went on to decide what to do with the second, and so on until he came to the last dollar. “This one is for Jesus,” he said. The boy’s mother interrupted, “But I thought you gave the first dollar to Jesus.” “I did,” the boy replied. “The first one really belongs to Him, but this one is a gift to Him from me.”

“God calls us beyond obligation to overflow.”

I know what you’re thinking, “sure seems like pastor is telling me to get out my wallet and give the church a 1/4 of my income.”

So I’ll level with you. Perhaps the Lord is prompting you to start tithing. Honestly. He might. And pray through that!

But for some that may feel like too big of a jump. You may have never practiced that level of generosity before. Ask yourself, “if I had to rate my level of generosity on a scale of 1-10, what would it be?” Perhaps right now, it’s between 1-3.

TRANS: If you are in that range…here’s my challenge to you…

Start somewhere.

Sermon on the Mount—The Message of the Kingdom The Application of Jesus’ Words

A farmer one day went happily and with great joy in his heart to report to his wife and family that their best cow had given birth to twin calves, one red and one white. And he said, “You know, I have suddenly had a feeling and impulse that we must dedicate one of these calves to the Lord. We will bring them up together, and when the time comes we will sell one and keep the proceeds, and we will sell the other and give the proceeds to the Lord’s work.” His wife asked him which he was going to dedicate to the Lord. “There is no need to bother about that now,” he replied, “we will treat them both in the same way, and when the time comes we will do as I say.” And off he went.

In a few months the man entered his kitchen looking very miserable and unhappy. When his wife asked him what was troubling him, he answered, “I have bad news to give you. The Lord’s calf is dead.” “But,” she said, “you had not decided which was to be the Lord’s calf.” “Oh yes,” he said; “I had always decided it was to be the white one, and it is the white one that has died. The Lord’s calf is dead.”

We may laugh at that story, but God forbid that we should be laughing at ourselves. It is always the Lord’s calf that dies. When money becomes difficult, the first thing we economize on is our contribution to God’s work.4

Take two principles from the idea of tithing:

It’s the firstfruits.

It’s a pre-determined amount.

Here’s an idea: Budget your generosity, and make sure it goes out the door first.

Story of tithing at Trinity:

I literally forgot to tithe, because taking my checkbook to church was last on my mind. I realized my system for generosity needed to be online giving, and scheduling it after pay-day. When the offering bag goes by, I worship God knowing that my tithe is automatic so i don’t forget, and I re-experience trusting Him and worshipping him for what he has given me.

Start somewhere. If you are a 1/10, challenge yourself to get to a 2/10, or a 3/10. Don’t let perfectionism be the enemy of growth.

Conclusion : God is always calling us to take a step of faith, of dependence on Him. Each step is important, each step is led by the Lord. What step is God calling you to take today? As we close the service, we will celebrate with four individuals who are choosing to take a step of obedience to be baptized. Baptism is a reminder that we were dead in our sins, but through Christ, we are buried with him and then raised to new life. Baptism is a picture of the gospel.

Pray

Talk About It/Think About It

What does it say about Israel’s view of God that the tithe belonged to Him before anything else was used?

In what ways does giving still function as a declaration of trust today?

Why does Jesus rebuke the Pharisees even though they were meticulous in their giving?

What stands out to you about the Macedonian churches’ generosity despite their poverty?

Why is it tempting to swing to either extreme—legalism or avoidance—when it comes to giving?

What might it look like for someone to “start somewhere” in obedience and trust?