What about "the Tithe"?

I. Introduction

There are some concepts and doctrines contained in the Bible that are so polarizing and offensive to many of us that we often check out as soon as any mention is made of them. We can often get into serious disagreement when we bring up these subjects and become divided in our thinking and consequently our love for one another can become fractured.

One such doctrine is that of tithing. Since it involves the acquisition and expending of money which we expend so much time, talent, and energy to acquire, money often times becomes the basis for how we view and assign status to ourselves as well as to others too. So, today we want to look at the doctrine and practice of tithing, and to ascertain its applicability in the New Testament church.

II. The Law on the “Tithe”

A. The Levitical Tithe (Lev 27:30-34)

Leviticus 27:30–34 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. 31 If a man wishes to redeem some of his tithe, he shall add a fifth to it. 32 And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the Lord. 33 One shall not differentiate between good or bad, neither shall he make a substitute for it; and if he does substitute for it, then both it and the substitute shall be holy; it shall not be redeemed.” 34 These are the commandments that the Lord commanded Moses for the people of Israel on Mount Sinai.

Numbers 18:20–24 ESV

20 And the Lord said to Aaron, “You shall have no inheritance in their land, neither shall you have any portion among them. I am your portion and your inheritance among the people of Israel. 21 “To the Levites I have given every tithe in Israel for an inheritance, in return for their service that they do, their service in the tent of meeting, 22 so that the people of Israel do not come near the tent of meeting, lest they bear sin and die. 23 But the Levites shall do the service of the tent of meeting, and they shall bear their iniquity. It shall be a perpetual statute throughout your generations, and among the people of Israel they shall have no inheritance. 24 For the tithe of the people of Israel, which they present as a contribution to the Lord, I have given to the Levites for an inheritance. Therefore I have said of them that they shall have no inheritance among the people of Israel.”

These tithes took the form of animals, land, seed, and fruit.

This giving was mandatory to support the livelihood of the Levites by giving a tenth of Israel’s increase of their crops and animals to the Levites because they had no land of inheritance within the tribal territory of Israel.

B. The Festival Tithe (Deut. 14:22-27)

Deuteronomy 14:22–27 ESV

22 “You shall tithe all the yield of your seed that comes from the field year by year. 23 And before the Lord your God, in the place that he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock, that you may learn to fear the Lord your God always. 24 And if the way is too long for you, so that you are not able to carry the tithe, when the Lord your God blesses you, because the place is too far from you, which the Lord your God chooses, to set his name there, 25 then you shall turn it into money and bind up the money in your hand and go to the place that the Lord your God chooses 26 and spend the money for whatever you desire—oxen or sheep or wine or strong drink, whatever your appetite craves. And you shall eat there before the Lord your God and rejoice, you and your household. 27 And you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you.

The Levites and all the people giving were partakers in the gifts given. They both ate it together in the place of God’s choosing but it remained the property of the owners.

The Israelites were commanded to bring gifts and contributions to celebrate feasts to the LORD. They could change the tithe into money and then buy what they wanted to eat at the feasts but they had to share it with the Levites.

This tithe could not have provided for their livelihood because it was only periodic, either during feasts or once a year.

This tithe constituted 19% to 20% of a person’s crop yield.

C. The Poor Tithe (Deut 14:28-29)

Deuteronomy 14:28–29 ESV

28 “At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns. 29 And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the Lord your God may bless you in all the work of your hands that you do.

This tithe was offered every 3rd year.

It was intended for the Levite, foreigner, orphan, and widow.

It was about 3.5% of a person’s increase.

In the time of Christ, Judaism understood the Old Testament as prescribing multiple tithes according to the Talmud, Mishnah, the Apocrypha, and Josephus’ writings. So the total tithe given by the Israelites was 23.5% to, by some estimates, as much as 25%.

D. What about tithe passages outside the Pentateuch in the Old Testament?

There are seven passages: 2 Chr 31:5–6, 12; Neh 10:38–39; 12:44–47; 13:5, 12; Amos 4:4; and Mal 3:8.

Since the 2 Chronicles passage is about King Hezekiah’s restoration of the temple worship in Jerusalem and the Nehemiah passage is somewhat similar showing the restoration of the practice of giving the tithe by the Israelites who returned from exile and rebuilt the temple, we will briefly look at just one more Old Testament passage in detail–the famous Malachi 3:6-12 passage.

The background for the prophecy of Malachi 3 is that the returned exiles who had rebuilt the temple needed to be reminded of their responsibility to give the tithe through the ministry of the prophet Malachi. It was their neglect that caused God to prompt Malachi to preach his message to them.

Malachi 3:6–12 ESV

6 “For I the Lord do not change; therefore you, O children of Jacob, are not consumed. 7 From the days of your fathers you have turned aside from my statutes and have not kept them. Return to me, and I will return to you, says the Lord of hosts. But you say, ‘How shall we return?’ 8 Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. 9 You are cursed with a curse, for you are robbing me, the whole nation of you. 10 Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need. 11 I will rebuke the devourer for you, so that it will not destroy the fruits of your soil, and your vine in the field shall not fail to bear, says the Lord of hosts. 12 Then all nations will call you blessed, for you will be a land of delight, says the Lord of hosts.

III. Aren’t their New Testament instructions about the tithe?

A. Jesus’ instructions in Matt. 23:23 (cf. Luke 11:42) and his parable in Luke 18:9–14.

B. The previous verses along with Hebrews 7:5 are the only verse in the whole New Testament that speak of taking a tithe or giving a tithe with this Greek word–ἀποδεκατόω!

C. Another Greek word, δεκατόω, used in Hebrews 7:6, 9 only appears in that verse!

D. The noun form of our translation for tithe in the New Testament appears only 7 times, once in John 1:39 (speaking of the hour), 4 times in Hebrews 7:2, 4, 8, 9 (referring to the Old Testament patriarchs Abraham and Levi), and twice in Rev. 11:13 (referring to part of city falling) and Rev. 21:20 (referring to the number of a foundation).

Bulletin for Biblical Research, Volume 16 Arguments for the Continuation of Tithing that Flow from Larger Systematic Considerations: A Brief Analysis and Critique

the problem with traditionalism is that, in keeping with a principle that evangelicals have held dear at least since the Reformation, unless a requirement can be established from Scripture, it should not be imposed upon believers

Bulletin for Biblical Research, Volume 16 Paul and Giving

The four main passages in which Paul discusses giving are 1 Cor 9:1–23, 16:1–4; 2 Cor 8–9; and Phil 4:15–17.

IV. A Cliffhanger Conclusion

The Bible does not refer to Christian giving as a form of tithing, therefore, Christians should not refer to their financial support as tithing either. Instead, the Bible refers to Christian donations as acts of grace or simply giving (2 Cor 8:1-7).

“Beyond Tithes & Offerings: A Closer Look at Traditional Giving and Its Impact on Christian Responsibility” by Michael and Mitchell Webb.

The four other main passages in which Paul discusses giving in addition to the ones we have already discussed in our last couple of messages are: 1 Cor 9:1-23; 16:1-4; 2 Cor 8-9 and Phil 4:15-17 which involve giving in support of poor saints and of the church’s leadership.

Compare the giving of the early church in Acts 2:42-47 and Acts 4:32-Acts 5:1-11 for giving in support of poor saints as well.

Word Biblical Commentary, Volume 32: Micah–Malachi Comment

“The loose way in which many members wear their plain obligations to the church … is a scandal which enormously weakens its influence. Desultory church attendance, neglect of public worship, failure to identify oneself with the church’s work and mission in the world, niggardly gifts, lack of all personal interest and loyalty: these are ways in which the laity of today rob God of the honor to which He is entitled” (140).