This article is about what we can learn from the tithing in the Old Testament as New Testament believers. It also discusses tithing in the New Testament. The author also looks at the question whether there was two or three tithes required in the Old Testament.

Source: Clarion, 1993. 11 pages.

The Tithe: Its Enduring Value

The O.T. Institution🔗

When people enjoy fellowship with God, then they know that they are enjoying an immense privilege, that God is being very kind to them. When a person enjoys this privilege, it is to be expected that he should respond by wanting to give to God a sign or token of thanks.

The history of sacrifice or giving has as long a history as that of mankind's fellowship with God. In the history of giving, the institution of the tithe occupies a position of critical importance. This institution was already in use long before Moses' time, but at Mount Sinai, the tithe became law for God's people Israel. For more than half of the 2000 years since Christ's ascension, civil law required that Christians continue to give the tithe to the church.

Even for us, who generally do not believe that God still requires the tithe, the institution itself remains an important starting point when we begin to think on how we should give a gift to God. And that is how it should be, because the tithe has enduring relevance for God's people today.

For some people, the relevance of the tithe lies in this: it indicates how much we must give to God. For others, its relevance lies in that it indicates more generally how we must give to God. I believe that its relevance lies in both aspects: both how and how much we should give to God.

Our discussion will proceed on the confessional basis of Article 25 of the Belgic Confession:

We believe that the ceremonies and symbols of the law have ceased with the coming of Christ, and that all shadows have been fulfilled, so that the use of them ought to be abolished among Christians. Yet their truth and substance remain for us in Jesus Christ in whom they have been fulfilled.

But in order to apply B.C. Article 25, we must first examine the institution itself as God gave it to Israel. It is a futile enterprise to discuss the enduring relevance of an O.T. institution without first understanding its original relevance. But to understand the original relevance of the tithe is in itself no simple matter. This will occupy our attention for the greater part, after which we will proceed to consider its relevance to the NT. church.

The Institution Itself🔗

The Pre-Mosaic Tithe🔗

It is important to observe from the beginning that the tithe was almost universally practised in the ancient world. Few civilizations were unacquainted with it. It was practised by the Babylonians, the Canaanites, the Phoenicians, Arabs, the Syrians, Carthaginians and Lydians, the Greeks and later the Romans. 1

That is not to say that the tithe which Israel gave was the same as the tithe which the nations gave. There were significant differences but the key difference was this: other nations gave the tithe with mixed motives (both religious and political), while Israel gave out of a purely religious motive. The tithe which other nations gave was stored up at the temples of their gods so that the temples became great treasuries. But pagan temples were usually under royal control so that the nations never gave simply to their gods. The giving of the tithe amounted, to a certain degree, to giving tribute to their earthly sovereign.2 But Israel's tithe was, as we shall see, given entirely to God, and instead of storing it up in rich treasuries, God gave it all away especially for the ministry of the gospel.

Important to observe too is that believers had been giving a tithe to God for centuries before God required it in the Mosaic law. When Abraham had rescued Lot from the invading army of Chedorlaomer, he returned home laden with booty, and he met Melchizedek, priest-king to God Most High to whom he gave a tithe (Genesis 14). This was how Abraham showed his thanks to God. We also read that when God promised Jacob that he would take care of him when he went to his grandfather in Mesopotamia, then Jacob promised God that he would give to him a tithe of whatever riches he should acquire while there (Genesis 28:22).

It seems quite reasonable, then, to conclude that the giving of a tithe was instituted by God in the very beginning of history as the proper portion that believers should give to Him as an act of worship. 3 This would explain not only why it was natural for the patriarchs to give a tithe, but why also the other nations practised it – it was a vestige of true worship inherited from Adam and Noah.

This is significant in several respects. At Mount Sinai, God took a practice which He Himself had ordained long ago, which since had become nearly universal, and He re-sanctified it for His people Israel. It was necessary to re-sanctify the tithe since His people had to understand that there was only one person to whom they were giving the tithe: they were giving to God, so that God may do with it what He wanted. This is significant in one other respect too. Since Israel was well acquainted with tithing practices before God spoke about it at Sinai, God did not need to explain every detail about the tithe. This will explain why the tithe legislation, as we shall now examine it in some detail, seems so general and at times undefined. What we may have great trouble understanding, Israel would have understood intuitively because they had always tithed. This makes the study of the tithe institution itself the more challenging.

The Mosaic Tithe🔗

Our immediate goal is to come to grips with the biblical details concerning the tithe. Its enduring relevance can only be determined after we have reached a firm knowledge of the institution itself. Coming to grips with the biblical details is no easy task because there are, apparently, inconsistencies between the various passages that describe the tithe. There are five relevant passages. We will consider each one individually and try to understand what is the central thrust of each particular passage. After that, we will consider the apparent conflicts between the passages, then we will see how biblical scholars have tried to solve them, and at last we will formulate our own conclusions. Only then will we proceed to considering the relevance of this institution for the N. T. church.

Leviticus 27:30-33🔗

In this last chapter of the book of Leviticus, Moses instructed the people about making vows. A religious person will sometimes make a vow to God, but for whatever reason, it might happen that after vowing something to God, he might prefer to give something in place of that which he had vowed. In His kindness, God allowed a person to do so, but to prevent abuses, God required him to add 2/10ths to the value of the thing he vowed and give that in cash to God in place of his vow. If a man vowed 10 bushels of wheat to God, then he could change his mind, but then he would have to give the equivalent of 12 bushels of wheat in cash.

At the end of the chapter, Moses added some words about the tithe. The tithe here is called "Holy to Yahweh." It already belongs to God, therefore, it cannot be pledged to God as an oath. However, it might happen that a farmer would like to keep the tithe of his crops instead of giving it to God. Perhaps he had a bad year and he needed all the seed in order to plant a crop next year. Whatever the reason, God allowed a person to keep his tithe, so long as he paid an extra fifth. Again, this would prevent abuse.

This passage indicates that one out of every ten animals had to be given to God as a tithe. Of course, the tithe was given only on the annual increase of the herd.4 Also in this passage, God tells His people that although it is possible for them to redeem their crops, they may not redeem an animal because an animal was potentially a sacrifice to God.5

What is of special interest here is that Leviticus 27 is the first passage in the law that mentions the tithe, yet it speaks about the tithe in an incidental fashion. This is further evidence that tithing was well-known to Israel before the giving of the law.

Numbers 18:21-32🔗

In this passage, God tells Israel what the tithe was to be used for. This passage identifies the tithe as something utterly unique in the world. The tithe was not to be stored up in treasuries in the temple. Instead, God wanted it to be used to support the ministry of the Levites.

God says here, To the Levites I have given every tithe in Israel for an inheritance, in return for their service which they serve, their service in the tent of meeting. (v. 21)

When the land was divided among the tribes, each tribe received its own region, except for Levi. Instead, Levi received a tithe of all of the income of the rest of Israel as its inheritance. Here we read that they received this in turn for their service in the tent of meeting.

Numbers 18 however, indicates that another tithe had to be paid. The Aaronic priests also had no land, for Aaron was a Levite. Aaron and his sons after him who served inside the tabernacle and at the altar, were supported by the tithe given by the rest of the Levites. Thus, the Levites paid a tithe just as the rest of the people did. Only the Aaronic priests did not give a tithe.

Deuteronomy 12:6-19🔗

This passage describes all kinds of offerings and gifts that Israel would bring to the sanctuary: burnt offerings, sacrifices, votive offerings, freewill offerings, firstlings. Scattered throughout the passage, we also find details about the tithe.

But here we find something very surprising. God tells His people that when they bring their gifts to the central sanctuary, then, says God,

you shall eat before Yahweh your God, and you shall rejoice, you and your households in all that you undertake, in which Yahweh your God has blessed you. (v. 7)

God added that they were to take the whole family along when they go to the sanctuary: You shall rejoice before Yahweh your God, you and your sons and your daughters, your menservants and your maidservants, and the Levite that is within your towns, since he has no portion or inheritance with you. (v. 1 2)

It is not stated directly, but it is implied that when they bring the tithe to Yahweh in His sanctuary, then they will have a happy feast with the whole extended family, also with their pastor, the Levite (see on this footnote 13) so that altogether, they might eat the tithe.

Deuteronomy is different from Numbers for while Numbers dealt with the current situation when Israel was still in the wilderness, Deuteronomy looks forward to what Israel would soon enjoy in the promised land. But what is not so clear in chapter 12 becomes more clear in chapter 14.

Deuteronomy 14:22-29🔗

Here Moses elaborated exclusively on the tithe itself. The detail found here suggests to us that Moses was instructing Israel in something new. We find a detailed list of what the tithe consisted of: grain, wine, oil and the firstlings of their herds and flocks.

But then we read, if the way is too long for you so that you are not able to bring the tithe… then you shall turn it into money… and spend the money on whatever your appetite craves; and you shall eat there before Yahweh your God and rejoice, you and your household. And you shall not forsake the Levite who is within your towns (v. 24-27).

We find two big surprises here.

  • First, it is directly stated that the tithe was to be enjoyed in a great feast in the temple in Jerusalem by the family that gave it.

  • Second, God seems to encourage the people to cash in their tithe if the way was too far to carry it all the way to Jerusalem.

Certainly, we find no restrictions nor penalty laid down such as we found in Leviticus 27.

But later in this passage we come to a third and bigger surprise. We read in verse 28, "At the end of every three years, you shall bring forth all the tithe of your produce in the same year, and lay it up within your towns." On the third year the tithe was not to be brought to the temple so that God might give it to the Levites but it was to be stored up in every town throughout Israel as a kind of relief agency for the poor, the sojourners, the widows and orphans. This gives rise to all kinds of questions, but we will wait with them until a little later on. Some of the questions, however, are directly addressed in the next passage.

Deuteronomy 26:12-15🔗

This passage elaborates on the third year tithe. God required that on the third year, the head of the household must come to Jerusalem and swear before God that he had given the whole tithe into the relief warehouse in his own town and that he had not defiled it. This was necessary because on this year, they did not present the tithe for scrutiny at the temple.

Some Perceived Problems🔗

Having looked briefly at these five passages relating to the tithe, we discover some divergencies, or apparent contradictions. More can be identified, but basically there are two problems. First the lesser one and then the more major one.

Cashing in the Tithe🔗

In Leviticus 27 God flatly forbids anyone from not bringing in the tithe on the livestock. The animals are potential sacrifices and therefore may not be exchanged for cash. As for the rest of the tithe, it can only be changed into cash when a person pays a penalty of 1/5th. In contrast to this, Deuteronomy 14 actually encourages believers to bring cash instead of the actual tithe. These passages seem contradictory.

Many Different Purposes🔗

More disturbing is what seems to be a variety of different purposes for the giving of the tithe. Leviticus 27 simply calls the tithe holy to Yahweh. Numbers 18 tells us that the tithe was to be given to the Levites because this was their inheritance. Deuteronomy 12 suggests that the tithe could be eaten and chapter 14 confirms this by describing how Israel was to eat the tithe in a joyful feast. Furthermore, Deuteronomy 14 instructs the Israelites to lay their tithe up in their hometowns every third year for the relief of the needy and Deuteronomy 26 expands on this. What are we to make of all this?

Resolving the Problems🔗

There are three different ways of resolving these differences.

Two Tithes🔗

One interpretation suggests that we accept that Israel was supposed to give two different tithes to God. The starting point for this interpretation lies in the difference between Leviticus 27 and Deuteronomy 14. In the one place God discourages the exchange of the tithe to cash while in the other place God seems to encourage it. The contradiction is removed if we suppose that God required Israel to give two distinct tithes. One tithe was holy to God. It was carefully surrounded by stiff regulations. The animals pledged in this tithe could not be exchanged and produce could only be exchanged at a heavy penalty. This would be the tithe that God gave to the Levites for an inheritance. The other tithe was not bound by such rigid standards because it was not to be given to the Levite, but was to be consumed in a massive feast with the family at the temple of God. However, on the third year, instead of consuming this tithe in a feast at the tabernacle, it was to be laid up in their towns for the support of the poor.

This is the interpretation held by many Jewish rabbi's and it is favoured by many Reformed exegetes (Aalders, Noordtzij, Ridderbos and Kroeze). 6

This solution is sometimes presented as an acceptable biblical solution over against the interpretation of liberal theology. Critical scholars observe that there are contradictions in the Pentateuch concerning the tithe, and they take this as evidence that there was an evolutionary development of the tithe. At one time, the tithe was to be brought to the temple for a feast. This was the oldest form of the tithe that one might expect in a simple agricultural society. It reflects a spontaneous, joyful and voluntary religious action. Over time, however, the spontaneity was tied down by legislation drafted by the priestly class to their own advantage. Eventually, the priests grew powerful and passed laws so that instead of each worshipping family consuming the tithe in a meal, it was given to them for their service in the temple. 7

The notion that God had actually instituted two distinct tithes provides an alternate and biblically acceptable synthesis of the data concerning the tithes.

Three Tithes🔗

One problem with the above interpretation is that it is rather arbitrary to say that there were two tithes and not three. The five relevant passages clearly describe three different uses that were to be made of the tithe (one for the Levite; one for the feast; one for the support of the needy). If one will try to harmonize this problem by proposing multiple tithes, then the most consistent application of this solution would demand that there are three tithes.8

This is the oldest interpretation. Most of the Rabbi's held to this idea. It is reflected in the Apocryphal book of Tobit (1:6-8) and in the writings of Josephus (Antiquities XX.viii.8). It was held by the early church fathers Jerome and Chrysostom.

One Tithe🔗

I have two problems with the idea that there were multiple tithes. The first is that more than one is burdensome, but more importantly, such a synthesis of the biblical data is entirely unnecessary. An approach that shows more sympathy to the notion that there is one tithe will prove more plausible.

  • More than one tithe is too burdensome

When Joseph ruled Egypt, then he instituted the extraordinary taxation of 2/10ths on all the produce of the land (Genesis 41:34). This contributed to the perception that the Egyptian rulers were cruel and harsh. Can it be expected from the God who set a people free from slavery, that He should require as much or even more from His people as their gift to their God? If that were so, then believers might well wonder if Yahweh were not just another harsh master.

This becomes more significant when we recall that the tithe was not the only financial obligation which believers had toward Yahweh. God forbade farmers from harvesting the corners of the fields and from gleaning the fields over a second time. God required that they bear the loss of this produce for the sake of the poor. Furthermore, God required that the first-fruits of all the produce be given to him. And more, Israel had to give every firstborn male animal to God as sacrifice and he had to pay a redemption fee for the first son born in his family. Besides this, there were the required sacrifices for cleansings, and sin offerings which had to be given, not to mention thank offerings and freewill offerings which, while not strictly required, would certainly be offered periodically by believers. 9

When the gifts which an Israelite would and must give should be tabulated, one soon discovers that in any given year, he would be giving about one tenth to Yahweh besides the tithe. If God required two tithes, then an Israelite would be giving more than any nation in the world – nearly a quarter of his income. If God required three tithes, then the total religious obligations would reach nearly a half of Israel's income. Is this reasonable to expect?

  • The Levites did not need one whole tithe

The fundamental purpose behind the institution of the tithe was to support the Levites. This was the first stated purpose in the Pentateuch, and in the other two purposes, the Levite is always mentioned. God said that the tithe was intended to be their inheritance since they did not receive their own tribal region in the land of Canaan.

In this connection, there are some significant statistics. First, we should realize that there are actually 13 tribes. Twelve tribes received land. One tribe did not. Twelve must support the one. If all the tribes were about the same size, then clearly, the Levites would need less than one tenth of the produce throughout the land. However, from the census figures of Numbers 1 and 3, we find that Levi is nearly the smallest of all the tribes. From these figures, we find that there were at least 27 Israelites per Levite. 10 If everyone in Israel should give to the Levites one whole tithe each year, then the Levites would be the wealthiest tribe in the land by a vast margin. 11

We should realize too that the Levites had other sources of income besides the tithe. God gave them 48 Levitical cities, four cities in each tribe. These were part of their inheritance along with the tithe. 12 Around these cities they were allotted pasture lands, "for their cattle and for their livestock and for all their feasts" (Leviticus 35:3).

With this enlightenment, we would not expect that God would require that the whole tithe each year be given to the Levites. It simply was not necessary.

  • God never demanded more than one tithe

If we carefully follow the scriptural data, we discover that God never required more than a single tithe from His people.

Throughout the year, Israel was to set apart the tithe of all their income, whether it be from fields, herds, vines or orchards. Israel was to be very vigilant about this because the tithe is holy to Yahweh. When the tithe was complete, they were to bring it to the temple to present the tithe to the Lord. It belongs to God, and therefore it had to be given to God.

But Deuteronomy indicates to us that when the tithe was taken to the Lord, then everyone in the family went along, as well as the poor people of that town – the widows, orphans and the landless sojourner, and as well, their own pastor, the Levite. 13

Each family was to go to the sanctuary en masse, taking with them the entire tithe. If the distance to the sanctuary was great, they could exchange the tithe for cash (except for the animals – they had to be brought to the sanctuary since they were potential sacrifices). When they arrived in Jerusalem, they gave the whole tithe to God. God then gave a part of the tithe back to the family so that they might enjoy a feast, celebrating how God had blessed them in the past year.

Of course, we must not imagine that the family could possible consume the whole tithe in one sitting! The very idea that a family could devour a whole 1/10th of their yearly income in a feast is preposterous. If they could do that, then the 9/10ths that remained at home would certainly not be enough to feed the family until the next harvest. We must assume that after presenting the tithe to God, that God gave only a part of the tithe back for a feast. The rest of the tithe, the major part, would then be given by God to the Levite as his inheritance, as indicated in Numbers 18. And, as we have seen, a reduced tithe would provide more than amply for the annual needs of the Levites.

Thus God ensured that Israel would be a nation of cheerful givers. No one should bring tribute to his great and bountiful God without doing so willingly, indeed, with joy. It is not hard to see that the giving of the tithe to God would be a highlight in the year, especially for the children and the needy. God was no hard master. He made sure that His people could rejoice before Him and be happy under His sovereign grace.

The details of the tithe unfold in a very natural order in the Pentateuch. Israel, at the foot of Mount Sinai would have expected that God required the tithe, since it was almost universally practised, therefore, Leviticus 27 simply describes what the tithe would consist of. In Numbers 14, we again find what one would expect – the tithe is to be used for the support of the Levites who have no specific tribal region in Israel. But Deuteronomy is the book that anticipates the joy and fellowship of living in the long awaited promised land. What Israel expected of Canaan comes close to what the N.T. believer expects of heaven. Therefore, a new element is introduced in this book – the element of joyful participation with the Levite and the needy in the use of the tithe. Deuteronomy introduces an element of wholesome fellowship where God's blessings are regarded as the possession of all Israel. People ought neither feel burdened by obligations nor oppressed by poverty.

But God made further provisions to prevent that the unfortunates should be afflicted by poverty in the promised land. In Deuteronomy 14 and 26, God introduces something new into the whole sabbath cycle. You will recall that God had instituted an elegant cycle of sabbath years. Every seventh year, the land was to have a year of rest, it was a national holiday so that Israel might devote themselves to studying the law.

In Deuteronomy 14 and 26, God introduces into this cycle special regulations regarding the tithe. On the third and sixth year, Israel was to make a very unique use of the tithe. Instead of bringing it to the temple of God and giving it there, and receiving back from God a portion for a meal and seeing the rest go to the Levite, God commanded Israel to store the entire tithe in warehouses in their own towns so that 1/10 of the entire production of the town might form a kind of social assistance fund for the next three years. These local food banks were to be for whoever might need it in the community.

Deuteronomy 26 indicates that this tithe was to be given to the Levite, the sojourner, the fatherless, and the widow (v.12). The Levites remain the first named recipient of this tithe, but because they have been so richly provided for in the regular tithe, and because they generally had so much else to fall back on (their own lands and herds), we would expect that they would easily be able to share a large part of this tithe (if not all of it) with the less fortunate people in their community.

Some Conclusions regarding the O.T. Tithe🔗

  • The very act of giving a tithe to God was a liturgical act of worship to God.

  • The tithe is holy and must therefore be treated with utmost respect. Every tithe of the animals must be brought to God unchanged but the tithe of produce can only be kept at a 20% penalty.

  • The holiness of the tithe is not violated by practical considerations for the sake of convenience, therefore, if it was too far to bring sacks of grain and other produce to the temple, then it could be sold and the money could be given to God.

  • The tithe was not to be given to God as an onerous obligation performed in cold holiness. It was to be a joyful act of willing submission to God. The meal connected to the giving of the tithe emphasized that when we have communion with God, He will bless and feed us. There is joy and comfort in such communion.

  • The giving of the tithe to God has a horizontal dimension. God's goodness confessed in the giving of the tithe will overflow in acts of goodness toward our fellow man so that no one in our community will have reason to weep under the burden of poverty.14

  • Yahweh is the God of freedom and liberty. This alone should incline us toward accepting that there could only be one tithe.

This brings us to the end of our survey of biblical data regarding the O.T. institution of the tithe. Having observed the original relevance of the tithe to our O.T. brothers and sisters, we are now prepared to apply Article 25 of the Belgic Confession to this institution and see what is the "truth and substance" of the tithe which remains for us N. T. believers.

The Relevance of the Tithe to the N.T. Church🔗

The Tithe in the N.T. Church🔗

N.T. Data🔗

The N.T. has a great deal to say about giving, especially about how we should give. When He walked on earth, our Lord Jesus Christ spoke many remarkable words about giving, and His servant, the apostle Paul did too. It is simply taken for granted that the N.T. believer will give gifts to God. But it is rather striking that never is a word spoken about tithes, apart from the one time that our Lord spoke of how the Pharisees were abusing the tithe (Matthew 23:23). Therefore, there is no direct N.T. data regarding how we should view the tithe.

Views on the Tithe in Church History🔗

A few of the church fathers said directly that the tithe was no longer in force as an institution. For instance, Epiphanius (315-403), himself a converted Jew, called the tithe an O.T. shadow which has passed away. Others like Jerome and Irenaeus did not directly say that the tithe was an O.T. institution that is obsolete, but they did say that the N.T. church should give more liberally than the O.T. church did.

Augustine held that the tithe was still due to God but he added that it should not be given to God out of obedience to O.T. law, but out of a higher ideal of freedom. This seemed to be the general idea current in the early church.

However, this higher ideal was thrown down when the Council of Macon in 585 declared that the giving of the tithe was henceforth demanded by canon law. Everyone must give a tithe of all his income to the church. The law of the church became the law of the land when Emperor Charlemagne made it civil law in the 8th century. This statute stood for 1000 years until the rise of secular nationalism, when the obligation of citizens to pay a tithe to the church came under attack. It was officially removed from civil law in the time of the French revolution and soon after, by every modern nation state.

The tithe was never adopted by the Eastern churches.

Luther approved of the giving of a tithe, and as a consequence, it has been widely practised by Protestant churches since the reformation.15 Many Pentecostal churches regard it to be a disciplinable sin for anyone to not give the tithe to the church. The recent movement of Christian Reconstruction or Theonomy regards the tithe as an enduring divine institution, as one would expect.16

What about Us?🔗

As indicated earlier, we must take our starting point in the Belgic Confession Art. 25. In order to do so, we must carefully observe what parts of this institution belong to the O.T. era of shadows, and what parts endure.

What Belongs to the O.T. Shadows🔗

  • Paul says that the Sabbaths were only a shadow of what is to come. We have seen that the giving of the tithe was intimately tied up with the sabbath regulations, therefore, as a divinely required institution, it has become obsolete.

  • Many object to this by pointing out that the tithe was the divinely ordained portion for giving long before the giving of the law at Mount Sinai, and therefore, although the law of Sinai has passed away, the tithe has not.
    But this kind of reasoning will lead us into unacceptable conclusions. For instance, the division of animals into clean and unclean was in existence before Sinai,17 and yet, from the moment of Christ's resurrection, that division of foods became meaningless, as Christ Himself told Peter in Acts 10:15. Other things that were essential to the liturgy of believers before Sinai have passed away too, such as the need to offer gifts to God on an altar, or the raising up and anointing of pillars.

  • The tithe given by the twelve tribes was the inheritance which God gave to the Levites in place of a tribal territory. Although, as we have seen, the Levites were the pastors in the land, forerunners of the N.T. ministers, nevertheless, we may not transfer this institution to the N.T. church. Since believers at large cannot lay claim to a physical heritage – a tribal region – from the Lord, then neither can ministers lay claim to a portion of the tithe for their support. 18

The Substance that Remains🔗

  • The O.T. saints expressed their joy at Yahweh's providence and Lordship by giving one-tenth to God. The point made by Jerome and Chrysostom is well taken when they said that our joy in the Lordship of Jesus Christ has multiplied tenfold. If we were to adequately express our joy, then ten-tenths of our income would not be enough.

    On this basis Christ commands the rich man, "Sell all that you have and distribute to the poor, and come, follow me" (Luke 18:22); and on this basis Paul can say, "Present your bodies as a living sacrifice, holy and acceptable to God, which is your spiritual worship." (Romans 12:1) There is a new focus in the N.T. In the O.T., believers knew that "the earth is Yahweh's and the fulness thereof" (Psalm 24:1), and giving the tithe was a recognition of this. In the N.T. believers recognize this by giving everything they have to God when occasion requires it.

  • On the other hand, if any person should give less than one-tenth of all his income for the sake of the kingdom of God, then it would seem that the wonder of living in the age of fulfilment has made little impact on his soul. It would be very hard for any person to justify not giving more than ten percent of his income. 19 The expression has merit which goes, You can give without loving; but you cannot love without giving. If we love much, we will give much.

  • It is still important to God what proportion one gives, not how much one gives. Our Lord indicates this when He pointed out that in God's eyes, the poor widow who put a mere penny into the temple treasury gave more than the rich (Luke 21:1-4). Paul instructs the church at Corinth to lay money aside on the first day of every week, "as he may prosper" (l Corinthians 16:2). He also commends the Macedonian churches for giving according to their means and indeed, for giving beyond their means for the sake of the poor in Jerusalem (2 Corinthians 8:3).

  • We must still give to God with two goals in mind:

  1. For the support of the ministry. When our Lord went preaching the gospel with His disciples, then He accepted support from some well-to-do women who, Luke tells us, "provided for them out of their means." (Luke 8:1-3) The apostle Paul too received support from the Macedonian churches when he preached the gospel in Achaia. He writes, "I robbed other churches by accepting support from them in order to serve you. And when I was with you and was in want, I did not burden any one, for my needs were supplied by the brethren from Macedonia." (2 Corinthians 11:8,9)

    Furthermore, in his first letter to Timothy, he writes about the elder who rules well. The context makes it quite clear that the apostle is speaking about the minister of a congregation, for he says, "Let the elder who rules well be considered worthy of double honour, especially those who labour in preaching and teaching; for the Scripture says, 'You shall not muzzle an ox when it is treading out the grain,'" and, "The labourer deserves his wages." (5:17,18) In the O.T., that support was demanded of Israel when they gave the tithes. In the N.T., it is still the responsibility of the congregation to provide that support. The only difference is that since she is not obliged to give the O.T. tithe, the support must be given through voluntary contributions.

  2. For the relief of misery. The heart of religious giving remains this: that we take care of widows, orphans and the needy. The apostle Paul was very zealous about getting the Gentile churches to relieve the poverty of the churches in Jerusalem. James writes, "Religion that is pure and undefiled before God the Father is this: to visit orphans and widows in their affliction" (1:27), and then he goes on to speak of one of the most pernicious acts of hypocrisy recorded in Scripture: "If a brother or sister is ill-clad and in lack of daily food, and one of you says to them, 'Go in peace, be warmed and filled,' without giving them the things needed for the body, what does it profit?" (2:15,16)

    When we recko​n on these two things, then we would have to conclude that our chequebooks should reflect a certain spiritual pattern. One author put it very aptly when he said that one's chequebook is like a spiritual cardiogram20 – it shows whether we take these two callings seriously.

  • What is perhaps of greatest enduring worth in this O.T. institution is that when we give, we must do it joyfully. No one in the O.T. could possibly give without joy. The feast before God prevented that. In the O.T., the saints showed how wonderful it was to submit to this God. Their giving was to be a confession of faith.

    God is not interested in the gift of anyone who gives grudgingly. If I have not love, I am a noisy gong or a clanging cymbal – particularly when we give. God says through His servant Paul, "Each one must do as he has made up his mind, not reluctantly or under compulsion, for God loves a cheerful giver."

    If a person is not inclined to give an offering to the Lord, he must not! He must give as he feels in his own mind. This surely sounds the death knell to any idea that God still requires the tithe. Yet if a person does not give much more than a tenth, his soul knows not the richness of Jesus Christ.

  • When the O.T. church gave to the Lord, they gave for the poor and for the ministry of the Word. Both aspects were united in one liturgical act of worship. This is something that we have lost in our worship. Lord's Day 38 gives a list of liturgical acts that should be included in the corporate worship of the church, but as to giving, it only refers to giving Christian alms for the poor. We should reflect on the truth and substance of the tithe, and recognize that giving for the support of the ministry of the Word should be done in the context of an official worship service as a liturgical action. Lord's Day 38 does not deny this connection since it also states that the fourth commandment requires of us that we support the ministry of the gospel.

    The tithe was not only a liturgical act of worship, it was an action performed by the whole family. This also deserves more attention. When we give, it should not be done quietly or secretly in such a way that the children do not even know that something is being given to the Lord. We should give only after preparing ourselves for giving to the Lord in our homes. Preparation for giving would include acknowledging how abundantly God has blessed the family and a prayer asking for God's blessing on the ministry of the gospel and on the ministry of mercy.

Conclusion🔗

  • Ten-tenths is not enough to give in the N.T. dispensation to express our joy in salvation.

  • Anyone who gives less than one-tenth of his income to God as a free will offering should do some serious self examination.

  • God is pleased when we give generously in proportion to what we have.

  • It remains the responsibility of believers to support the ministry of the gospel.

  • It remains the responsibility of believers to share what they have with the needy in their midst.

  • Believers must give cheerfully, and thus confess their faith in God.

  • Giving to God is a liturgical act of worship.

  • Giving to God is an activity of the whole family.

Endnotes🔗

  1. ^ The great Greek statesman Demosthenes regarded the giving of the tithe to be a religious duty; see Pieter A. Verhoef, "Tithing - A Hermeneutical Consideration," in The Law and the Prophets, J.H. Skilton, editor, (Presbyterian and Reformed Publishing Company: Philadelphia 1974) 116.
  2. ^ M. Wischnitzer describes archaeological digs wherein it was found that temples in the 14th century B.C. city of Ugarit were clearly under royal control, in his article, "Tithe" in Encyclopedia judaica vol. 15 (Encyclopedia Judaica: Jerusalem, 1972) 1156-57; C.L. Feinberg notes the difference between Israel and the other nations in that Israel alone gave the tithe out of purely religious motives, in his article, "Tithe" in Zondervan Pictorial Encyclopedia of the Bible vol. 5 (Zondervan Publishing House: Grand Rapids, 1975-76) 756.
  3. ^ Thus Henry Lansdell in The Tithe in Scripture (Baker Book House: Grand Rapids, 1963) 18-20. Lansdell cautiously concludes by saying that this is purely a hypothesis that answers the fact of universal practice.
  4. ^ A. Noordtzij observes that Philo and the Mishna held that the tithe was only paid on the increase of the herd, but Noordtzij rejects this since he held that Leviticus 27:32 indicated that a tithe had to be separated from the whole herd; see his Bible Student Commentary: Leviticus [1940], (Zondervan Publishing House: Grand Rapids, 1982) 280.
  5. ^ See Leviticus 27:9,26. G.J. Wenham points out that since animal sacrifice is the heart of O.T. worship and since Leviticus is the book that gives precise details concerning the sacrificial procedure, therefore, this passage highlights the fact that animals cannot be redeemed, in Leviticus NICOT (William B. Eerdmans Publishing Company: Grand Rapids, 1979) 343.
  6. ^ This is cited by Verhoef, op cit, 119.
  7. ^ Verhoef cites A.R. Hulst as a proponent of this school of thought, ibid, 118. A relatively recent and scholarly presentation of this position was given by H. Jagersma, "The Tithe in the Old Testament," Old Testament Studies, vol. XXI, 1981.
  8. ^ l disagree with the statement of Verhoef when he writes, "For want of explicit data, we shall have to refrain from a categorical conclusion with regard to the exact number of tithes that were demanded by the Mosaic law" op cit, 119. He leaves open the possibility that there were three tithes on the grounds that the Mosaic law was not sufficiently detailed for liturgical life in Israel.
  9. ^ This point is well brought out by H. Lansdell as he presents a case study of what an average Hebrew farmer would end up with in his own granaries after all his obligations had been paid; op cit, 37-40.
  10. ^ Numbers 1:46 tells us that there were 603,550 males 20 years and older in Israel, not counting the Levites. Numbers 3:39 tells us that there were 22,000 Levite males a month old and older.
  11. ^ Compare G.J. Wenham's remark in Numbers TOTC (Inter-Varsity Press: Leicester, England, 1981) 145: "The tithes, firstling and sacrificial offerings which the priests and Levites received would have constituted a huge income for them if the nation had been faithful in paying them (cf. Malachi. 3:10; Haggai 1)." Wenham supposes, by citing these two late O.T. passages, that Israel never was faithful in paying the tithe. This is statement is not substantiated by evidence.
  12. ^ Leviticus 35:2 reads, that these cities were "from the inheritance of their possession."
  13. ^ The local Levite was the O.T. pastor scattered throughout the land in every community so that he might teach Israel the law and apply it to the lives of the people. The curse uttered by Jacob over Levi became a blessing at Mount Sinai because they alone of all the tribes abhorred the golden calf that Aaron had made when Moses called the tribes to separate themselves from the image. God said prophetically by the mouth of Jacob, I will divide them in Jacob and scatter them in Israel. Genesis 49:7b This became a blessing, for Moses said, They observed Thy Word and kept Thy statutes They shall teach Israel Thy ordinances and Israel Thy law. Deuteronomy 33:9b-l0a.
  14. ^ W. Eichrodt writes, "God's goodness overflows in goodness toward our fellow man," in Theology of the Old Testament vol. 1 (The Westminster Press: Philadelphia, 1961) 153.
  15. ^ "Tithe," Encyclopaedia Britannica, Vol. 11 (Encyclopaedia Britannica, Inc.: Toronto, 1974 [15th edition]) 802-3.
  16. ^ R.J. Rushdooney makes his point rather forcefully when he says, "Those who do not tithe are spiritual anarchists: they destroy both the freedom and order of society and unleash the demons of statism," in The Institutes of Biblical Law (The Craig Press: 1973) 58.
  17. ^ God commanded Noah to store up in the ark one pair of unclean animals but seven pairs of clean in Genesis 7:2.
  18. ^ Calvin writes, "the Papal priests draw a silly inference, when they claim the tithes for themselves as if due to them in right to the priesthood"; and responding to the Roman stand on Hebrews 7:2, he writes, "whatever the law conferred on the Levitical priests now belongs to Christ alone"; see his Commentaries on the Four Last Books of Moses Arranged in the Form of a Harmony, Vol 2, (reprint by Baker Book House: Grand Rapids, 1981) 278-9.
  19. ^ Saying this is not meant to bring the tithe legislation back again as though to lay down an absolute minimum which we by law must give. It is only cited to highlight the difference between dispensations.
  20. ^ George B. Davis, "Are Christians Supposed to Tithe?," Criswell Theological Review, Vol. 2,1987,93.

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