“Tithing” is one of those “churchy” words, as I have only heard it used at church or in the context of church. The word itself means “one-tenth” and is used to describe the giving of one-tenth of one’s income to God, typically to one’s church. While its definition is undisputed, whether or not it is an expectation for God’s people today is often debated. Some churches place great importance on tithing, while others view it as not directly applicable to followers of Jesus. I myself have wrestled with it over the years and want to share why it is debated before looking at potential dangers in the practice and how it can be viewed not as a duty but as a delight that draws us closer to God
The Debate about Tithing
In the Old Testament, God commanded the people of Israel to tithe; specifically, they were to give one-tenth of their income to help support the priests who led the religious life of the people (see Leviticus 27:30-33, Numbers 18:21-24). There was also another “tithe” that was to be used for a sacred meal in Jerusalem (Deuteronomy 14:24-26) and yet another every three years to support the Levites, aliens, widows, and orphans (Deuteronomy 14:28-29). So basically, the people of Israel were likely giving 19% every year and 27% every three years. God’s people were often rebuked for failing to do this, robbing God of His tithes (Malachi 3:8-12).
Tithing was clearly part of the Old Testament law, but what is less clear is if this aspect of the law was meant to be an enduring command. Is it like the food and sacrificial laws that Christians do not follow because of the new covenant ushered in by Christ, or is to to be viewed like idolatry and murder that are forbidden in all times and places? Jesus only talks about tithing a few times. He rebukes the scribes and Pharisees for giving a tithe on all sorts of little things but not tending to the matters of justice and mercy (Matthew 23:23-24; Luke 11:42). In the parable of the Pharisee and the tax collector, he condemned the tithing Pharisee for his self-righteousness (Luke 18:9-14, see 18:12). Therefore, Jesus did not speak against the tithe itself, but rather the hypocrisy that he saw. While his words did not abolish it in his time, that does not necessarily mean it is required of us today because the food laws were followed during Jesus’s ministry but were later discontinued when the disciples later came to recognize their obsolete nature (see Acts 10-11). There are no direct references or commands for Christians to tithe in the remainder of the New Testament (though it seems they did a lot more than just give 10% – see Acts 2:44; 4:32-35). However, absence of evidence does not mean evidence of absence, as tithing could have continued and simply was not mentioned as it was not a point of dispute or concern in the church.
There is a key place in the New Testament that mentions a tithe, as the writer of Hebrews notes how Abraham gave a tithe to Melchizedek, an individual and action that the writer of Hebrews connects to Jesus (Hebrews 7:4-9, referring to Genesis 14:20). Similarly, Jacob gave God a tithe of all he had (Genesis 28:22). Thus, tithing occurred before the Old Testament law was given as a way to show honor and favor to another figure. In light of these examples, perhaps there is a similarity between tithing and the Sabbath Day. There were particular elements for the Sabbath Day directly tied to the Old Testament law but also preceded that law. This stands as an overarching principle that continues in the New Testament age, but without some of the particularities tied to the civil and ceremonial elements of the Old Testament Law. Support for such a viewpoint appears in the New Testament, as we see commands for God’s people to give in accordance with their income (Acts 11:29; 1 Corinthians 16:2) and on a regular basis (1 Corinthians 16:2) – elements that reflect the principles of tithing.
Something else to remember when thinking about the Old Testament law is that Jesus did not seem to lower or lessen the behavioral requirements found in the law. Rather, he heightened them so one does not simply avoid the action but the impulse (see Matthew 5:21-48). For example, Jesus’s words about the Sabbath were not aimed at abolishing the requirement to rest, but the additional regulations that had been developed around it. This got in the way of the rest that God intended for us to have one day in seven (Mark 2:23-3:6); the resurrection of Jesus shifted this day of rest to the first day of the week. Could something similar regarding tithing, with the place to which one gives the tithe shifting in this age and it becoming something done in a greater and more heartful way?
In light of all of these factors, I think it is best to view the tithing principle as one that continues to Christians today, serving as the baseline and starting point (but likely not the finish line) in their giving. As we saw people in the Old Testament follow this practice, it would seem that we would want to actually go above and beyond what they did, given that we have seen God’s love in an immeasurably greater way in Jesus. We see this happen in the church of Macedonia who seemed to go beyond a tithe in their offerings (2 Corinthians 8:3). Tithing as a starting point thus has been my personal practice and one that I encourage others to follow in light of the teaching of the Bible and the blessing that comes from it.
The Dangers of Tithing
While some people object to Christians being called to tithe due to interpretative issues related to Old Testament Law and its application to them, I suspect others oppose it because of some of the potential dangers found in this practice. We need only look at the words of Jesus about the Pharisees’ hypocrisy in scrupulously tithing but not living lives of mercy to see how this can become a legalism practice in which one thinks he or she has favor with God and be used as an excuse not to live a just life. Another danger is that people can believe that the first 10% of one’s income belongs to God and the rest belongs to them, which would result in continuing to be materialistic and selfish rather than worshiping God. Tithing can also lead one to stop his or her giving at that amount and thus become an excuse to give less to God than one could and maybe even should. This danger may reveal how some of the objections to tithing might be a bit of a smoke screen, hiding and justifying our desire to give God less (and keep more for ourselves).
While there are real dangers related to tithing, we need to recognize that the misuse or abuse of a practice does not necessarily negate or nullify its proper use. There is also danger – likely even greater danger – in failing to follow this command as well as a danger of losing an opportunity to grow closer to God in this practice.
The Delight Found in Tithing
Tithing can easily become something we do out of obligation – viewing it as a “tax” that one pays to God. However, when done in the right spirit, it is a delight that draws us closer to God, helping us to fear Him (Deuteronomy 14:23). When we devote the first 10% of our income to God (as the tithe was the firstfruits of one’s crop – Proverbs 3:9), we are literally putting God first and ensuring that our commitment to Him then shapes what we can do in life. Reducing our income right off the bat can guard our hearts against the dangers that wealth presents (see Matthew 6:19-24; Matthew 13:22; Luke 12:13-20) and teach us that we don’t need all that we have to live. Since we can survive with less, we are better prepared to give away what is extra or not needed in our lives in the future. This leads to contentment as we recognize that we need God and not more things, and also trust, as we believe God will give us all that we need. In fact, as we give to God, our hearts begin to value Him more because our treasures are connected to our hearts (Matthew 6:21). Giving, including tithing, is a blessing (Acts 20:35) and thus something that arises from and gives us joy (2 Corinthians 8:3).
Studies show that on average, Christians give away 2-3% of their income. If you currently are not tithing, I would encourage you to commit to this practice and donate the first 10% of your income as an act of worship. It could be very hard to do and may cause you to really examine how you view and use your finances, which are good things to do! Some people are unclear if their tithe should only be given to the church or if they can divide it among various ministries. I would suggest that we give to the local church first because that is the mechanism of God’s movement in the world. The local church typically supports missionaries and ministries that help those in need; therefore, through the local church, one is able to give in a variety of ways.
If you currently practice tithing, I hope this act of faithfulness has been encouraging to your faith. I would also invite you to think about it more deeply, making sure you are really committed to it and even thinking of ways to go above and beyond it as you grow in a heart of generosity. We should not view God as the IRS, examining our records to make sure we have properly claimed all of our income. However, I think there is something to be said for thinking more deeply about whether we really are tithing on all of our income (gross rather than net income, retirement accounts, fringe benefits, etc.) to make sure we are not deceiving ourselves but truly giving our firstfruits. Jesus’s words to the Pharisees about their tithes did not rebuke them for seeking to look at all levels of income, even the smallest, but for not having it come from faith instead of as a legalistic work that gets in the way of full obedience. The reason we give is not because God needs it (He doesn’t need your money!) but rather that it might allow you to further let go of worldly possessions and grab on to the true life that is found through joyful trust in God and seeing His guidance and provision in life. Tithing then can be seen less as a duty of drudgery and more as a devotional practice and help us delight ourselves more and more in God.
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