Tithing and generous giving are biblical injunctions applicable to all people who choose to follow the way of God. The dedication of ten percent of one’s income to God is a private act of worship and thanksgiving which recognizes Him as Creator. It is by means of the tithes and offerings of its faithful membership and interested co-workers that the scriptural commissions of the Church of God are being fulfilled.
Doctrinal Overview
The biblical precepts of tithing and giving are essential steps in accomplishing God’s ultimate objective for man. The tithe is established by scriptural command and example. Since it is a recognized scriptural principle that “he that is faithful in that which is least is faithful also in much,” the steadfast tithing of one’s wealth, whether meager or abundant, serves to teach one a profound spiritual lesson. If a man can learn not only to share his substance for the benefit of others in a spirit of humility and generosity, but also to acknowledge that God is the source of all things, then that man shall be developing the very same spiritual qualities required to properly handle the far greater wealth he will inherit in God’s Kingdom (Matthew 19:28-29; 1 Timothy 6:17-19).
It is with this perspective that the Church of God views the subjects of tithing and giving of offerings. In seeking to more fully understand the mind of God in this respect, we look to the Bible as the expression of God’s will.
Doctrinal Exposition
Old Testament: The practice of tithing long predates the time of the nation of Israel. In the book of Genesis, tithing is mentioned twice. In both instances, tithing is used as a means of honoring God, of showing one’s profound appreciation for the blessings God has given. Abraham tithed to Melchizedek on the spoils which he had gained from his slaughter of the five invading kings (Genesis 14:17-20; Hebrews 7:1-4). His grandson Jacob promised to give a tenth of all that he acquired to God. This was after his dream of the “heavenly ladder” at Bethel (Genesis 28).
A detailed tithing system was introduced with the Levitical priesthood. The entire tribe of Levi was set aside to carry out the sacral functions with the family of Aaron functioning as a central priestly core. Numbers 18 recounts the basic method of financing the Levites who were responsible for all the priestly and temple services. Various types of offerings came to them, including the firstfruits, redemption price for the firstborn, firstlings, and portions of sacrifices. But the major means of sustenance was the tithe. All agricultural produce was to be tithed at the time of harvest and given to the tribe of Levi. The Levites in turn were to give a tenth to the priests. Leviticus 27:30-33 shows that livestock was to be tithed as well as vegetable produce.
Deuteronomy 14:22-27 describes another type of tithe. In this case it was not to go to the Levites but was saved by the individual to meet his expenses for celebrating the festivals at the central location. This tithe was also levied on plant produce but not on livestock. Instead the firstling* animals are mentioned as being eaten at the festival site. This particular tithe is not given a name here; in later Judaism, it bore the name “second tithe.”
*A question arises about firstlings. The firstling was a firstborn male; if the firstborn was a female, there was no firstling offered to God from that particular animal. According to Exodus 13:11-15 and Numbers 18:15-18, the firstlings were to be sacrificed and given to the priests. One solution which harmonizes the passages understands that the priests did not receive the entire firstling but only those parts which they received from other offerings as well, i.e. the breast and right thigh. The individual bringing the animal could then use the rest of the meat for his own festival enjoyment.
Every third year (that is, the third and sixth years out of a seven year cycle) a tithe of plant produce was set aside for the poor. It is not clear from the Hebrew whether this was designed to be another use for the second tithe or whether it was a totally new tithe in addition to the second. One tradition of interpretation in later Judaism indeed envisioned two separate tithes from Deuteronomy 14, making three in all when the tithe to the Levites is counted. However, most later sources, in discussing the question, see only two uses of the same tithe. That is, it was saved to meet festival expenses in the first, second, fourth and fifth years of a sabbatical cycle, whereas in the third and sixth years it was given to the poor. (In the seventh year the land rested and no tithes were paid. Presumably, the produce of four years was sufficient to meet the festival expenses for the full seven years.) In any event there are three distinct uses for tithes in the Bible: supporting the Work of God, attending the festivals of God, and caring for the poor.
Tithing is mentioned in other passages in the Old Testament. Several texts which describe the revival of temple services after they had fallen into decay naturally mention the priestly tithe, since the temple ritual could be maintained only where the priests were sustained by tithes and offerings (Nehemiah 10:37-38; 12:44; 13:12; 2 Chronicles 31:5,6,12).
In addition, two prophetic passages mention tithing. Amos 4:4 sarcastically calls on the people to bring their tithes and sacrifices, because these would obviously be of little value in the state of moral degradation they were in. Malachi 3:6-12 is delivered in a different vein: it equates failing to tithe with robbery of God. Curses result from failing to bring in the full complement of tithes and offerings, whereas faithful tithing produces bountiful blessings.
“Will a man rob God? Yet ye have robbed me. But ye say, wherein have we robbed thee? In tithes and offerings.
“Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing” (Malachi 3:8-10).
Many Old Testament scriptures emphasize a responsibility to the poor. In addition to the poor tithe discussed above, provision was made for them in other regulations having to do with gleaning, leaving the corners unreaped and not returning to pick up the forgotten sheaf (Leviticus 19:9-10; Deuteronomy 24:19-21). If a poor man had given his coat as a pledge for a debt, he was to be allowed to have it during the night to keep himself warm (Deuteronomy 24:10-13); the poor hired hand was to be paid at the end of the day because he had no money.
One of the major provisions of the sabbatical and jubilee years was the release of debts (Leviticus 25:2-17; Deuteronomy 15:1-11). The Israelites were also forbidden to refuse a loan if that refusal was based on the fact that the year of release was near. Furthermore, they were not allowed to charge interest on loans to needy persons (Leviticus 25:35-36).
Oppression of the poor was considered a proverbial sign of depravity and godlessness (e.g. Job 20:19; 31:19; Proverbs 14:31; 19:17; 22:22; 28:3). It was the duty of any person of means to help the less fortunate. It was the duty of kings and rulers to give aid and protection to the widows, the orphans and the helpless (Deuteronomy 10:18; 27:19; Isaiah 1:17). One’s responsibility in this regard was continuous. There was no reason to think that strict payment of the poor tithe or other legal demands removed any need for an ongoing, active concern.
New Testament: Whereas the Old Testament provides a definitive system for giving and financial responsibility toward one’s God and fellowman, the New Testament concentrates on the spirit and attitude behind giving. Christian giving is discussed a great deal in the New Testament. The proper, godly use of money is an important subject dealt with by Jesus Christ and the apostles. This use has two aspects: The first concerns the responsibility of a Christian to help the poor. Poverty was evidently a major problem in the early Church, as it was in Palestine as a whole. Acts 4:32-37 describes a period after the outpouring of the Holy Spirit when the Church continued together in Jerusalem living on voluntarily donated property and funds. These donations were not compulsory, so when Ananias and Sapphira sold a piece of property they were not compelled to donate the funds. As a result, when they did, but only turned over part of the amount while claiming to be giving it all, they indicted themselves. Their lie for the sake of self-aggrandizement met with quick retribution (Acts 5:1-11).
During a time of famine in Judea the churches in the area of Antioch took up a collection to provide relief. This indicated that those in Palestine were generally harder hit than those further north (Acts 11:27-30). Even churches as far away as Asia Minor and Corinth were encouraged to assist (1 Corinthians 16:1-4; 2 Corinthians 8:1-4; 9:1-5). This is only one of a number of examples.
A second aspect of Christian giving is support of the work of the ministry. The apostle Paul was willing to work with his own hands to earn his living on occasion. However, this was only for the sake of expediency, because he did not want to offend those sensitive to such things. 1 Corinthians 9 discusses this in detail. In this passage, Paul is very strong in his comments. He does not mince words; he does not apologize. He emphasizes that he has an absolute right to be supported by the churches in his evangelistic duties. He cites or refers to several Old Testament laws to support his right in this regard, including the ones concerning the threshing ox which was not to be muzzled, and the support of the priests in the Temple. Those who devoted their time to preaching the gospel should receive their living from this work. Those who had already benefited from this preaching –– those who had already been converted through his efforts –– were the ones who should make possible the continuation of his work.
Paul also cites a precedent from Jesus Himself. “In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel” (verse 14). This has reference to the time when Jesus sent out groups of disciples preaching in Palestine. They were to preach only where they were provided with hospitality (Matthew 10:5-15; Luke. 10:1-12). Thus, Paul states that Jesus Himself had commanded support of the work of the ministry by the recipients and beneficiaries of that work. Paul himself had not taken advantage of this right in the case of the Corinthians because of their spiritual weakness with regard to this point (verse 12), yet he gladly received help from other churches (2 Corinthians 11:8; Philippians 4:14-16).
Many scriptures discuss one’s attitude toward money. It was on the occasion of asking for famine relief that Paul wrote:
“But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver. And God is able to make all grace abound toward you” (2 Corinthians 9:6-8).
Similarly, Jesus stated, “give, and it will be given to you; good measure, pressed down, shaken together, running over, will be put into your lap. For the measure you give will be the measure you get back” (Luke 6:38). Obviously then, generous giving of one’s financial resources to do the Work of God is an absolute command in the New Testament.
Money is considered to have potential for either good or evil. It can be used for good, as some of the scriptures mentioned imply. It can also be a source of oppression, greed, egotism and an obstacle to the Kingdom of God. The “rich man” is proverbial. He was generally expected to be arrogant, selfish and despotic (e.g. Matthew 19:24; Mark 10:24; James 2:1-6; 5:1-6). The desire for money is the immediate source of most evils and is easily capable of leading even the faithful Christian astray (1 Timothy 6:10).
Thus, a great deal of stress is laid on the right attitude towards money. On the one hand, it is right and even necessary to acquire money honestly to provide for oneself and one’s family (2 Thessalonians 3:10-12; 1 Timothy 5:8). It is a means of assisting the less fortunate and of furthering the spreading of the gospel. On the other hand, it can be the cause of all sorts of wickedness and a major stumbling block to proper Christian living.
Jesus made reference to the meticulous tithing of the Pharisees (Matthew 23:23; Luke 11:42). In one of His parables a Pharisee is made to introduce careful tithing as one of the signs of his self-righteousness (Luke 18:12). In each case Jesus is condemning the emphasis on judging righteousness by external rituals rather than by the internal and true righteousness of the heart. To have the one without the other is pure hypocrisy. On the other hand, care in these outward matters is not condemned but rather encouraged, so long as the “weightier matters of the law” are not omitted.
Consequently then, though it was not His main point, Jesus instructed His disciples that people who want to follow God should tithe when He stated “these ought ye to have done” in reference to tithing (Matthew 23:23).
Another direct New Testament reference to tithing is to be found in Hebrews 7. Here tithing is used in an argument to show the superiority of the Melchizedek priesthood to the Levitical priesthood. Even though the Levites received tithes, they had in effect paid tithes to Melchizedek through Abraham because Abraham –– who as their ancestor had had them in his generative organs, as it were –– had tithed to Melchizedek. Thus, even though Christ was of the tribe of Judah, which did not have the priesthood in Israel, He obtained the Melchizedek priesthood, a superior and perpetual priesthood, through offering Himself as a sinless sacrifice for the sins of the whole world.
Tithing as a subject per se is not discussed in the New Testament. The question is, Why? The explanation obviously lies in the historical environment. Tithing never became an issue in the culture of the early New Testament church; it was simply taken for granted.
The Temple and its related service were still functioning until sometime after the beginning of the war with Rome in 66 A.D. Faithful Jews of the general Palestinian area would tithe to it. Since no discussion to the contrary is contained in the New Testament, continued tithing to the Levites would have been accepted by Christians in Palestine. Indeed, Matthew 23:23 confirms this from the mouth of Jesus Christ Himself, since it is safe to assume that Christians in those first few decades would have followed what Jesus Himself had stated so recently.
However, it was not considered by the Judaism of the time that tithing was required for those living outside the borders of Israel in the same way as it was for the Jews in the Holy Land who had direct access to the Temple. Therefore, it was probably in the diaspora that it first became customary to tithe to the Church rather than to the Levitical priesthood. The fall of the Temple and the attendant abandonment of the temple system must consequently have produced a change in Palestine as well.
Unfortunately, our sources outside the New Testament for the early history of the Church are rather meager. We are not told how the Palestinian Church met the crisis of the fall of the Temple or the exact system of financing the work of the ministry throughout the Roman Empire. The change of situation evidently required a new application of Old Testament laws.
Recognizing the importance of the existence of the Temple during New Testament times is extremely relevant for understanding why tithing per se was not discussed as an issue. By the time Jerusalem and the Temple fell in 70 A.D., Paul had already written all of his epistles to the Churches. In them tithing had not been an issue. It would have been a diametric contradiction of Jesus’ direct words that one “ought“ to tithe to the Temple if the apostles in Jerusalem had decided that Christians should stop paying tithes to the Temple and start tithing to the Church instead. It would also have been a severe affront to the priests of God (whom Jesus Himself had supported), and would have resulted in great additional accusations and persecutions against the nascent Church. Had such a radical decision been made, had the Jewish Christians stopped tithing to the priests and started tithing to the apostles, we would surely have some record of it. But there is only silence. As a result, the whole question of tithing as a general Church obligation could not possibly have arisen until sometime after the Temple had been destroyed.
During the New Testament period, Christians in Palestine tithed to the Temple and freely gave generous offerings to the Church. Consequently, those who would use the New Testament’s silence on tithing as supposed “proof” that God’s Church cannot (or should not) teach tithing today betray their historical ignorance.
But when the Temple was no longer in existence, when the Levitical priesthood was no longer functioning, a new situation arose. Then, as now, the responsibility of the Church to make binding decisions in applying the laws of God to changing situations became apparent.
In this context, it is worth considering Paul’s discussion of tithing in Hebrew 7. Jesus Christ, though not a Levite, had a more fundamental (and ancient) right to receive tithes, as “a priest forever after the order of Melchizedek” to whom Abraham (the ancestor of Levi) paid tithes. Therefore, it is entirely logical for the ministers of Jesus Christ to apply the statements regarding tithing throughout the Old Testament, from the example of Abraham to the powerful injunction of Malachi, in teaching the Church membership that they should continue to worship God through the same God-ordained system of tithing that God has always used, and which Jesus Himself supported during His earthly ministry. Only now, rather than the Levitical priesthood, who are no longer carrying out the work of God, Jesus Christ empowered His ministry to accept the tithes of the Church in order to continue the Work of God in this generation.
Yet when one examines the intent behind the Old Testament system, three purposes for tithing stand clear:
1) The Levitical tithe was a means of maintaining religious worship and instruction. The theocratic government envisioned for Israel was, of course, replaced by a monarchy. Yet the original purpose for the priesthood and the Levites was the fulfillment of many of the governmental and educational functions of the country, as well as to supply its religious need. In other words, in the theocracy of Israel, the Levitical tithe was used to do God’s Work.
2) The festival tithe made it possible to attend worship services at the central altar during the annual festival seasons. This was necessary for the maintenance of religious unity as well as being necessary for individual worship.
3) The poor tithe was a major way of helping the needy, even though other forms of aid were provided to supplement it.
The Church of God sees similar purposes continuing today. Tithing, as established by God, is the most equitable, honest and consistent method of establishing the necessary income for the operation of the Church. This supportive responsibility is shared equally by all. Thus, the freewill giving of tithes and offerings-the biblically revealed system-is the God given responsibility of all the members of His Church.
It should be recognized that the Church becomes an object of disrespect when it receives only the dregs of the incomes of its members. God should have the first place in a Christian’s mind-not the last-when it comes to the proper use of his financial resources; God should come at the top of the list in the allocation of one’s income, not as an afterthought.
The Church of God reconfirms and reemphasizes its adherence to the basic principle of tithing as established and exemplified in God’s Word. The Church teaches the giving of tithes because it is the law of God. Consequently, the withholding of one’s tithes, which violates that law, is a sin.
Tithing is the biblical method by which God finances His Work. Not only do members of the Church see the examples of tithing and giving and the admonition regarding them in the Old Testament, they have also seen and experienced the blessings which come from faithful tithing and giving of generous offerings.
Many otherwise nonreligious people have attributed their financial success to their own freewill giving and philanthropic activities. They follow the principle of “it is more blessed to give than to receive” (Acts 20:35). Conversely, history and modern society are a witness to the evils of selfishness and thanklessness toward God. The fiscal ruin of governments and nations around the world is, at least in part, testimony to the results of financial management without regard for God’s laws and principles.
Summary: Read these scriptures in your own Bible:
Hebrews 2:6-8 –– Man will eventually rule the Universe.
Matthew 19:28-29 –– If we share our substance, we will reap 100-fold.
1 Timothy 6:17-19 –– Trust not in uncertain riches.
Genesis 14:17-20; Hebrews 7:1-4 –– Abraham tithes to Melchizedek in Genesis.
Genesis 28 –– Jacob tithes.
Malachi 3:6-12 –– Failing to tithe is robbery of God.
Leviticus 25:35-36 –– Israelites not allowed to charge interest on loans to needy persons.
2 Corinthians 9:6-8 –– Sowing and reaping.
Luke 6:38 –– Give and it shall be given unto you.
2 Thess. 3:10-12; 1 Tim. 5:8 –– Importance of earning money to provide for your family.
Acts 20:35 –– It is more blessed to give than to receive.
Questions (Answers Below):
1. The dedication of ten percent of one’s income to God is…
a) a private act of worship
b) an act of thanksgiving
c) a recognition of God as Creator
d) all of the above
2. God owns everything, including all the income we produce. True or False?
3. Tithing is an integral part of the Law. True or False?
4. It is God’s purpose that man would eventually have rulership over…
a) Israel
b) a multitude of nations
c) the World
d) the entire Universe
5. God has a prior claim on the whole content and produce of our lives. True or False?
6. Tithing…
a) builds godly character
b) shares the message of the Christian life
c) shares the blessing of the Christian life
d) expresses love toward God and fellow man
e) teaches profound spiritual principles
f) all of the above
7. Tithing is a matter between the one who tithes and …
a) the ministry
b) God
c) the church
d) all of the above
8. Tithing was first introduced to the nation of Israel after they came out of Egypt. True or False?
9. There are three distinct uses for tithes in the Bible: supporting the Work of God, attending the festivals of God and caring for the poor. True or False?
10. Can a man rob God? Yes or No?
11. Complete these verses from 2 Corinthians 9:
a) he which soweth bountifully shall ____also bountifully.
b) God loveth a ________ giver.
12. Giving of one’s financial resources to do the Work of God is an absolute command in the New Testament. True or False?
13. After the destruction of the Temple in 70 AD and the discontinuance of the Levitical priesthood, tithing continues to the Church of God. True or False?
14. The withholding of one’s tithes is…
a) unfair to other tithe-paying members
b) inconsequential
c) a sin
15. Members of the church have experienced blessings for faithful tithing and giving. True or False?
Lesson Twenty Answers:
1. (d)
2. (true)
3. (true)
4. (d)
5. (true)
6. (f)
7. (b)
8. (false)
9. (true)
10. (yes, Mal. 3:6-12)
11. (reap, cheerful)
12. (true)
13. (true)
14. (c)
15. (true)
