Christian View of Tithing

Tithing is an important part of the spiritual life of a believer. Offering gifts to God of the best He has given us remains an important part of worship. God has given us all we need and more that we may share this with others to His glory. We should not refrain from returning to the Lord what is rightfully His.

Tithing is the exercise of returning to the Lord a portion of the produce or income received by His providence in order to acknowledge Him as Lord. Christ has provided all we need to have life including food, shelter, and water. In acknowledgement of this, we return to Him a portion of what He has given. We do this, not to receive anything, but because we are His people who reflect Him. God gave and so we also give.

Because giving is an essential part of a Christian’s life, it is important we understand what the Bible has to say about this practice. Let us review a few points:

• Tithing was originally an Old Covenant ordinance required by every Israelite including the Levites.
• Tithing is an act of worship, an offering to the Lord.
  • We give to the Lord what already belongs to Him.
  • We give in response to God’s providence.
  • We give to acknowledge that Jesus is our Lord.
  • Tithing results in thanksgiving.
• Tithing is the only area God said, “Test me.”
• Christians give as led by the Holy Spirit, not as required by Old Testament Law.
• For Christians, ten percent should be our minimum though this is not required.
• We give God our best, the first of our income.
• We give in faith without worry.
• Our giving should be willful, joyful, and free.
• Tithes are distributed for supporting God’s work in building up the church.
• The tithe is considered Holy as belonging to the Lord.

Tithing was originally an Old Covenant ordinance required by every Israelite including the Levites.

The first instance of tithing mentioned in the Bible occurred with Abraham in Genesis 14:18-20. When God blessed Abraham through priest Melchizedek, Abraham gave Melchizedek a tenth of everything.

This practice was again ratified under the law of Moses whereby the Israelite people would give ten percent of the earth’s produce as an offering to the Lord. Leviticus 27:30 says, “‘A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord.”

The tithe was then distributed to the Levites, the priests who served at the altar, as the Lord was their inheritance. (Numbers 18:20-24) The Levites were the only clan of the twelve tribes of Israel that were not given any land. They were to serve at the Tent of Meeting where the Lord’s presence dwelt. No other Israelite could go near the Tent or else they would die. Rather, the priests served in the Tent and the Lord Himself was their inheritance. Because the Lord was their inheritance, the tithes were given to the Levites. (Notice the tithes were not the inheritance rather the Lord was. This is significant because all Christians are considered holy priests as indicated by 1 Peter 2:5, 9 and Revelation 20:6. Like the Levites, our inheritance is the Lord Jesus Christ.)

The whole tithe was to be brought to God’s house or else it was considered stealing from the Lord (Malachi 3:7-12). In the book of Malachi when the Israelites had turned away from the Lord, God confronted them by saying that He will return to them if they will return to Him. They ask, “How are we to return?” And God tells them to stop stealing from Him. He challenges them to bring the whole tithe to the storehouse. As such, their lack of proper tithes and offerings showed their sinfulness. If they were God’s people, they would return to Him what is due Him.

Tithing is an act of worship, an offering to the Lord.

Spiritual worship, as indicated by Paul in Romans 12:1, is an act of offering our bodies as living sacrifices, holy and pleasing unto God. Our body was given to us by God at our birth so that we may worship Him in our body. All our actions are to be done to the glory of God (1 Corinthians 10:31). This means that our deeds are to be done in recognition of who God is. We know that God is great. He is the almighty God with majestic powers and magnificent beauty. He is the Creator of all good things. And so, we offer our lives to Him that His greatness might be seen in us. As such, our tithes are a recognition of this fact. What do we have that God hasn’t given us. All the income we have received is due to God’s generous giving. To recognize His Lordship over our lives, we in turn give to Him the premium of what we have receive. This demonstrates that we hold God in high esteem. He is a great God and this is reflected in our giving.

Tithing is an act of worship and it is important to note a few things about this:

(1) We give to the Lord what already belongs to Him. As Psalms 24:1 (also 1 Corinthians 10:26) recognizes, “The earth is the Lord's, and everything in it.” We are not giving to the Lord from our own righteousness. The earth was not created because of our good pleasure or from our own goodness. Everything good thing has come to us from the Lord (James 1:17). God is great and holy beyond all measure. He owns all things and is Lord over all things. Therefore, when we make offerings to the Lord, we are giving to Him what is due Him. We owe God our worship because of who He is. As it says in Psalms 29:2, “Ascribe to the Lord the glory due his name; worship the Lord in the splendor of his holiness.”

(2) We give in response to God’s providence. When God gives, He does so because He is the source of all goodness. God is righteous. He is the Creator of all good things. There is no other God apart from Him. No one else besides Him is righteous. This means our offerings are a response to Him. We worship God because of who He is. Worship is a response to God. This truth is shown in Exodus 4:31 when Moses told the Israelites God’s plan for delivering them from Egypt. The verse says, “And when they heard that the Lord was concerned about them and had seen their misery, they bowed down and worshiped.” And again, in Psalms 29:2, it says to “worship the Lord in the splendor of His holiness.” This means we worship in response to who God is. The Lord is holy. In observing the Lord, we should stand at awe from how amazing He is. This truth becomes especially true and personal when we see and realize what Christ did for us on the cross. Jesus Christ demonstrated God’s love for us in that while we still sinners, Christ died for us (Romans 5:8). How amazing is that? Jesus Christ demonstrated the greatest love by giving His life for ours. God provided His Son that we might be forgiven. In response to this, we should give our own lives unto God in worship. We should be willing to do anything including give every dollar to His service.

(3) We give to acknowledge that Jesus is Lord. As established above, we give to God what belongs to Him and we given in response to God’s providence. Therefore, what is the purpose of our offering? If God already owns everything and we give in response to Him, why do we give at all? The answer is that we give to acknowledge that God is God—He is who He claimed to be. As it says in Psalms 29:2, we “ascribe to the Lord the glory due his name.”

In Jesus Christ, God revealed Himself. If we were to ask, ‘Who is God?’, the answer would be, ‘Jesus Christ.’ By offering the best of what we are given to the Christ for His service, we are acknowledging that Jesus Christ is the Lord our God. We acknowledge God’s authority over our life as our Master and Lord. God has given to us what we have. By giving the best back to Him, we attribute our income as coming from Him. Our giving is not because God needs our gifts or because He wishes to hinder us in some way. Rather, our gift is given to acknowledge His loving sovereignty over our lives. He gave to us, so we give to Him. He gave in love, we worship in love. By this, we reflect the nature and being of God. We fulfill our purpose to worship Him in the splendor of His holiness.

(4) Tithing results in thanksgiving. 2 Corinthians 9:11 says, “You will be made rich in every way so that you can be generous on every occasion, and through us your generosity will result in thanksgiving to God.” We give to God, but what does He need of our gifts. He already owns all things. What God receives by our tithes, He reinvests in the lives of others. This results in thanksgiving to the Lord by both the giver and the receiver. The one who gives receives the joy of giving. The one who receives obtains a blessing from the Lord. This fulfills Psalms 107:1 (among many others) that say, “Give thanks to the Lord, for he is good; his love endures forever.”

Tithing is the only area God said, “Test me.” No where else in Scripture has God challenged His people to obey Him as in the area of tithing. Malachi 3:10 says, “‘Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,’ says the Lord Almighty, ‘and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it.’” The Lord has promised to provide for us if we would just put Him first. This requires a great deal of faith. When we bring in the crop, or in other words, when we receive our paycheck, it may not appear that we have enough. Despite this, will put God first and give Him our tithe. Will we trust that He will provide for our needs? God challenges His people to “test Him” in this. Will we accept this challenge and put God to the test? (It is important to note that God has said this to His people. If we do not belong to God, we cannot expect to receive the blessing.)

Christians give as led by the Holy Spirit, not as required by Old Testament Law. Christians do not live under the law of Moses (Romans 6:14) and are not required to tithe. This, however, doesn’t mean we do not tithe. The law of Moses also said ‘do not steal.’ Though we do not live under the law, we still do not steal. As such, Christians do tithe in the sense that we return a portion of our income to the Lord. The difference between old covenant tithing and new covenant tithing is that when we give, we do not give because we are required by law; rather, we give because we feel compelled by the Holy Spirit (Galatians 5:18). And since we give in accord with the Spirit, there is no specific amount stipulated in the New Testament.

For Christians, ten percent should be our minimum though this is not required. Christ called us to a higher level of living than what was outlined in the law. This was made apparent in the Sermon on the Mount. Christ would quote the law, and then require more than the law. For example, He said in Matthew 5:21-22 “You have heard that it was said to the people long ago, ‘Do not murder, and anyone who murders will be subject to judgment.’ But I tell you that anyone who is angry with his brother will be subject to judgment.” In the previous verse, Matthew 5:20, Jesus says, “For I tell you that unless your righteousness surpasses that of the Pharisees and the teachers of the law, you will certainly not enter the kingdom of heaven.” The teachers of law set down the requirements of the law. Christ demanded a greater righteousness than what the law set down for His followers. Therefore, if the law demands a tenth of our income, Christians should be inclined to give more than a tenth. Simultaneously, Christians do not live under the law. The law demanded requirements that were to be fulfilled or those under the law would suffer punishment. In Christ, we have freedom. Therefore, we do not give because we are required. There is no required amount for a Christian to give. We give according to our heart and how the Holy Spirit leads us.

We give God our best, the first of our income. In Numbers 18:29, the Israelites were instructed, “You must present as the Lord's portion the best and holiest part of everything given to you.” In our giving, we should not give God the leftovers of what we have. The temptation is to give whatever is left after we have paid our bills. During the day of the Israelites, the best portion was considered to be the firstfruits, or in other words, the very first harvest of the crops. This means, when we give, we should give first to the Lord before distributing funds anywhere else.

We give in faith without worry. God has promised to give us all we need. 2 Corinthians 9:8 says, “And God is able to make all grace abound to you, so that in all things at all times, having all that you need, you will abound in every good work.” The promise that we will have all we need at all times. If this is not enough proof that God will provide, then consider Christ’s words in Matthew 6:25-34, “Therefore I tell you, do not worry about your life, what you will eat or drink; or about your body, what you will wear. Is not life more important than food, and the body more important than clothes? Look at the birds of the air; they do not sow or reap or store away in barns, and yet your heavenly Father feeds them. Are you not much more valuable than they? Who of you by worrying can add a single hour to his life? And why do you worry about clothes? See how the lilies of the field grow. They do not labor or spin. Yet I tell you that not even Solomon in all his splendor was dressed like one of these. If that is how God clothes the grass of the field, which is here today and tomorrow is thrown into the fire, will he not much more clothe you, O you of little faith? So do not worry, saying, 'What shall we eat?' or 'What shall we drink?' or 'What shall we wear?' For the pagans run after all these things, and your heavenly Father knows that you need them. But seek first his kingdom and his righteousness, and all these things will be given to you as well. Therefore do not worry about tomorrow, for tomorrow will worry about itself. Each day has enough trouble of its own.”

When we give, we do so in faith. Times in life will test us in this. We will appear to not have enough. Giving at all will seem impossible considering the circumstance of our situation. In these times, will we rest on God’s promise to care for our needs? Or will we steal from God denying Him His portion? In our giving, we should not worry. God will provide for all we need. Scripture says in 2 Corinthians 9:11, “You will be made rich in every way so that you can be generous on every occasion.”

How, though, can we be made rich if we don’t trust in God? Why should He give us anything if we horde is selfishly? When the Israelites, who were God’s people, did not bring their whole tithe to the storehouse, God accused them of theft (Malachi 3:8). As a result, they never had enough. This applies just as much to Christians today. We will never have enough until we first put our trust in God.

Before anything else, we put God’s Kingdom first. We bow down before our King Jesus Christ offering our lives in surrender to His sovereignty. We worship, pray, trust, and obey. We live for Him and Him alone. Then, all other things will be added.

Our giving should be willful, joyful, and free. As outlined in 2 Corinthians 9:7, our giving should be: willful, joyful, and free. By willful, our giving should be based upon a decision we made in our heart. We give because we want to give and not because we are required. By joyful, our giving should be cheerful. We should take joy in our giving. By free, our giving should be done without compulsion. We should not give as an investment that expects a return or to earn something such as the glory of men or God’s favor.

Tithes are distributed for supporting God’s work in building up the church. This includes providing living expenses for those who serve in the church as well as supplying the needs of the church.

The Scripture has made it clear that workers deserves their pay (Luke 10:7). In the Old Testament, the priests were given the Lord’s portion as their supplication. Likewise, church ministers should also receive their living from their ministry. 1 Corinthians 9:3-14 says, “Don't you know that those who work in the temple get their food from the temple, and those who serve at the altar share in what is offered on the altar? In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel.”

However, we find in the New Testament that our giving exceeds this. We give so that the church might be built up. In Acts 4:32, we find the first church sharing all their possessions. We also find monetary gifts given to help brothers and sisters in other churches (Acts 11:27-30; 1 Corinthians 16:1-4; 2 Corinthians 9:1-5; Romans 12:13). We see the church sending gifts to Paul while he was in prison (Philippians 4:18). We find the commandment to work so that we have something to give to those in need (Ephesians 4:28; Luke 12:33). We are even questioned in our faith when we have material wealth and withhold it from those in need (1 John 3:17).

The tithe is considered Holy as belonging to the Lord. Leviticus 27:30 clearly indicates the tithe belongs to the Lord and it is holy to the Lord. The tithe, therefore, is to be considered holy. The minister should never consider the money as their own. The tithe is the Lord’s money given unto the Lord. It should be used for His purposes. To those whom the tithe is given, a great responsibility is given. The money is not to be abused. The money was given in love and should be used in love. Every minister who receives money on behalf of the Lord will have to give an account of how they used His money. Were they a good steward of the Lord’s portion? Did they use it toward His purposes in building His Kingdom? Or did they squander it on their own interests? The Lord will judge them.

In Conclusion, the New Testament teaching on tithing is as follows:

2 Corinthians 9:6-15
6 Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. 7 Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver. 8 And God is able to make all grace abound to you, so that in all things at all times, having all that you need, you will abound in every good work. 9 As it is written: "He has scattered abroad his gifts to the poor; his righteousness endures forever." 10 Now he who supplies seed to the sower and bread for food will also supply and increase your store of seed and will enlarge the harvest of your righteousness. 11 You will be made rich in every way so that you can be generous on every occasion, and through us your generosity will result in thanksgiving to God. 12 This service that you perform is not only supplying the needs of God's people but is also overflowing in many expressions of thanks to God. 13 Because of the service by which you have proved yourselves, men will praise God for the obedience that accompanies your confession of the gospel of Christ, and for your generosity in sharing with them and with everyone else. 14 And in their prayers for you their hearts will go out to you, because of the surpassing grace God has given you. 15 Thanks be to God for his indescribable gift!