Tithing-For Today?
Copyright 1999
Arthur L. Manning 3rd
Today many Bible-believing churches and ministries teach that tithing is
a part of the life of a follower of Jesus Christ. Others say that it was
a part of the law and therefore is not the duty of Christians today. What
does the Bible have to say about this?
The first time that tithing appears in the Bible is in Genesis 14:20
where we are told that Abraham gave tithes to Melchizedek¹, the priest of
the most high God. There is no record of God or Melchizedek commanding
such an offering. Apparently Abraham did so voluntarily. The next record
of tithing in the Bible is in Genesis 28:22 where Jacob vowed that if God
would take care of him, then he in return would give a tenth of all his
income to God. Again, there is no indication that this was done as a
matter of obedience to a command, but rather voluntarily. In both of
these instances the patriarchs apparently tithed voluntarily, not out of
obedience to a command. It seems that their decision to tithe was
motivated by gratitude, rather than obedience, fear of punishment, or
even in order to obtain a blessing from God.
Tithing is next found in Leviticus 27:30-33. The following verse, 34,
clearly establishes that tithing was part of the law: "These are the
commandments which the LORD commanded Moses for the sons of Israel at
Mount Sinai." The book of Numbers describes how God designated the Jew’s
tithes as being given for the purpose of supporting the Levites since
they were given no land (Numbers 18:21,24). Even the Levites were to
tithe (Numbers 18:26,28).
Tithing is mentioned several times in the book of Deuteronomy. In Deut
12:6 tithes are evidently distinct from free will offerings. In Deut
12:11 tithes are apparently part of what God commands the Jews. Deut
12:17 and 14:23 give details regarding tithing. But tithing is absolutely
stated as a matter of obedience to God’s command in Deut 14:22,28 as well
as 26:12 and 13.
The next reference to tithing is found in II Chronicles 31:5,6,12 which
recounts the children of Israel tithing during the days of King Hezekiah.
After this the book of Nehemiah describes tithing in 10:37,38; 12:44; and
13:5,12. Neh 12:44 in particular indicates that the tithe was part of the
law.
Tithing is not mentioned in any of the poetic books of the Bible. In the
prophets tithing is only mentioned in Amos and Malachi. In Amos 4:4,5 God
was rebuking the people for their sins even though they delighted in the
religious activity of tithing. In Malachi 3:8-10 God told the Jews that
their neglect of tithing was a way of robbing Him. This resulted in a
curse; but He told them that if they brought in their tithes He would
bless them with prosperity. Malachi 1:1 and 3:6,7 tell us to whom God was
addressing this message—the Jews. In addition, verse 7 indicates that the
verses following deal with Israel’s failure to keep God’s ordinances. The
Jews failure to tithe was disobedience to God’s law.
In the New Testament tithing is only referred to in four passages. In
Matthew 23:23 (cf. Luke 11:42) Jesus rebuked the Pharisees for their
omitting the weightier provisions of the law although they were
scrupulous regarding tithing. His phrase "weightier provisions of the
law" indicates that tithing is a lighter provision of the law-but
nonetheless, a provision of the law. Jesus was here speaking to the
Jewish leaders ("Woe to you, scribes and Pharisees, hypocrites!..."), not
to His disciples. The third passage in the New Testament regarding
tithing is Luke 18:12 in which Jesus told a parable in which a
self-righteous Pharisee tells God how he tithes, yet he was not
justified.
The final reference to tithing in the New Testament is found in Hebrews
chapter 7. The purpose of this passage is to explain how the priesthood
of Christ is superior to the Levitical priesthood. The reasoning may be
summarized by saying that Levi receives tithes; yet his ancestor,
Abraham, gave tithes to Melchisedec², a type of Christ. Therefore
Melchisedec is superior to Abraham, who is superior to Levi, his
descendent. Therefore the Melchisedec priesthood is superior to the
Levitical priesthood. Looking more closely at the relevant verses we find
in verses 1 through 4 a recounting of Abraham’s tithing to Melchisedec.
In verse 5 we are told that the Levites collect tithes according to a
"...commandment in the Law...". Verse 6 relates that Melchisedec received
tithes of Abraham. Verse 8 states that, "And in this case mortal men
receive tithes, but in that case one {receives them}, of whom it is
witnessed that he lives on." The first part of this verse, in context,
must refer to the Levites-see verse 5. The second part, of course, refers
to the Lord Jesus Christ. The words "receives them" are in brackets and
are not found in the Greek, and therefore cannot be used to support
tithes being given to Christ in the church age. An interpretation more in
keeping with the context would be that in one case the mortal Levites
receive tithes today (at the time of the writing of Hebrews) but in the
other case the immortal Melchizedek (type of Christ or perhaps a
pre-incarnate Christ) received tithes from Abraham. The phrase "in this
case" in verse 8 must refer to the previously discussed tithing according
to a "commandment in the law" which was taking place at the time of the
writing of the epistle. The phrase "in that case" in verse 8 must refer
to the previously discussed account of Abraham tithing to Melchisedek.
Therefore neither "this case" nor "that case" refers to Christians
tithing.
These are all the Bible passages that relate to tithing. To summarize:
before the Law Abraham and Jacob tithed voluntarily; then tithing was
part of the Old Testament Law; finally, in the New Testament there is no
verse directing Christians to tithe. There are, in addition, no examples
of Christians tithing in the New Testament. The following is an
examination of the reasons given to support the teaching that Christians
are supposed to tithe today:
1) Jesus said to tithe in Matthew 23:23. Two important considerations in
biblical interpretation are who is speaking and who is being spoken to.
It is evident in this passage that Jesus was not speaking to His
disciples, but to the Pharisees. In addition, if verse 23 is for
Christians today, then so must verses 1 through 3 of the same chapter
also be for today. In this passage Christ told his disciples to obey all
that the scribes and Pharisees commanded them. This would obviously
include the entire Old Testament Law. However, the New Testament makes it
abundantly clear that believers today are no longer under the Law.
Believers are not bound to verses 1- 3 or verse 23. Jesus’ blood had not
yet been shed when he spoke in chapter 23 of Matthew. The New Testament
had not yet been fully inaugurated. Another example of Christ telling
someone to obey the law is found in Matthew 8:4 in which He tells a man
whom He had just healed to "...show yourself to the priest, and present
the offering that Moses commanded..." This is certainly not applicable to
believers today. Of course we must not cast aside Christ’s words as not
applicable for today without strong scriptural reasons. Much of what
Christ taught is applicable to believers today, but proper biblical
interpretation is necessary in order to determine which passages are and
which are not.
2) Hebrews refers to tithing in the New Testament. As we have seen,
chapter 7 of this epistle contains no directions to Christians to tithe
nor does it contain examples of Christians tithing. In fact, verse 5
tells us that tithing is a "commandment in the Law".
3) Abraham and Jacob tithed before the Law. As we have seen, both of
these patriarchs apparently tithed voluntarily- not to obey a command,
nor to keep from being cursed, nor even in order to obtain a financial
blessing, but apparently out of gratitude. In addition, it is interesting
to note that these same two patriarchs practiced circumcision before the
Law, as stated in Geneses 17 for Abraham and as implied in Genesis 34 for
Jacob. Paul, in his letter to the Galatians, makes an extremely strong
case against compulsory circumcision. If we can not use the argument that
the patriarchs practiced circumcision before the Law and therefore so
must we, then we cannot use the argument that they practiced tithing
before the Law and therefore so must we. In fact there is a stronger case
for Christians getting circumcised then there is for them tithing since
pre-law tithing was voluntary but pre–law circumcision was commanded. So,
in order to be consistent, if circumcision is not required today, then
neither is tithing. Both tithing and circumcision, even though they
predated the law, were incorporated into the Law; and to require tithing
is just as legalistic as to require circumcision. Besides, just because
the patriarchs practiced something does not mean that New Testament
Christians must also practice it.
4) Since the New Testament does not specifically forbid tithing, then it
is still in effect for today. This is not in accord with Acts chapter 15
in which the Holy Ghost and the apostles decided that the gentiles were
not bound by the Law, but they enumerated certain exceptions–abstaining
from idolatry, blood, things strangled, and fornication. The idea that we
must do everything in the Law that is not specifically forbidden is the
exact opposite of biblical doctrine in which we do not have to do
anything in the Law except that which is specifically mentioned in Acts
15. Those who advocate such an approach to the law by believers, in order
to be consistent, must keep other parts of the law not specifically
forbidden, as well. This would include wearing fringes on their garments
(Deut 22:12), wearing their hair and beards in a prescribed fashion (Lev
19:27), releasing their debtors in the seventh year (Deut 15:1,2), and
practicing capital punishment on their rebellious children (Exod 21:17
and Deut 21:18-21).
5)Christians must tithe since it is a recognition of the principle that
all that we have belongs to God. There is not place in the Bible where it
is stated that we must do this. A person can recognize this principle
without tithing. We must not invent requirements for demonstrating belief
in certain principles when those requirements are not to be found in the
Bible.
6) Tithing is an integral part of the Christian life. There are
absolutely no scriptures to support such an idea. As has already been
stated, there are no New Testament verses which direct Christians to
tithe or which give examples of Christians tithing.
7) If we do not tithe then we are robbing God. This is based on Malachi
chapter 3, and was not written to New Testament Christians, as was
explained above. The Old Testament prophets directed the Jews to keep the
Law. This is stated in several places (e.g. Jeremiah 11:1–4 and 26:4) but
in the context of Malachi is clearly set forth in chapter 4, verse 4:
"Remember the law of Moses my servant, {even the} statutes and ordinances
which I commanded him in Horeb for all Israel." Malachi 4:4 evidently
teaches the keeping of the law and is therefore not for New Testament
believers, since we are not under the law. So how can Malachi’s statement
about tithing (which is definitely part of the law) be indiscriminately
applied to Christians? In addition, in Luke 16:16 Jesus said that the law
and the prophets were until John the Baptist. Finally, to accuse
non-tithing believers of robbing God is highly condemnatory since 1
Corinthians 6:10 emphatically states that thieves shall not inherit the
kingdom of God.
Is it a sin to tithe? Of course not. Christians are free to voluntarily
tithe, just as they are free to voluntarily practice circumcision, rest
one day a week, refrain from certain non-kosher foods, etc. In fact,
there are benefits to all of these practices in this life. But observing
these things makes a person not one bit more pleasing in God’s sight. And
not observing these things makes a person not one bit less pleasing in
God’s sight. Our standing with God does not depend at all on whether or
not we observe such practices. People who do not tithe cannot be accused
of disobedience to God. There are commands in the Bible to Christians,
such as "love one another" but tithing is not commanded to New Testament
believers. A non-tither is not living in sin. The problem is in believing
that God still requires us to observe these things. This is contrary to
the grace of God and cheapens Christ’s precious blood that alone saves
and sanctifies us.
If we do not have to tithe, then how much money should we give to God? As
much or as little as we desire. We are free to give because we want to,
not because we have to. 2 Cor 9:7 tells us, "Let each one {do} just as he
has purposed in his heart; not grudgingly or under compulsion; for God
loves a cheerful giver."
In conclusion, New Testament Christians are not commanded to tithe, are
not required to tithe, do not have to tithe. Non-tithing New Testament
Christians are not living in sin, are not disobeying God, and are not
robbing God. It is time for churches and ministers who have been teaching
the necessity of tithing to realize that this doctrine is contrary to the
Word of God and the grace of God.
¹ Melchizedek (Old Testament spelling) Gen 14:18; Ps:110:4
² Melchisedec (New Testament spelling) Heb 5:6,10; 6:20;
7:1,10,11,15,17,21 KJV
Copyright 1999
Arthur L. Manning 3rd
431-A Mt. Sidney Road
Lancaster, Pennsylvania 17602
(717) 393-1031
RNTC@juno.com
Reprinted with permission
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