To Tithe Or Not To Tithe

Issues – March 2019 – Grace & Truth Magazine

To Tithe Or Not To Tithe

Old Testament Requirement
In this article the word “tithe” is used as meaning the tenth part, or 10% of what is earned. Thus, a person who earned $100 would have to give $10 to satisfy the tithe. It is quite clear that the Old Testament required the people of God to give of their gross earnings every year to Him, including the tithe. This was in addition to the obligatory sacrifices given for sins committed, the temple tax, the gleanings of the field and some other required levies. God considered it robbery if the tithe wasn’t given, and Israel was admonished for their failure to do so.

Many Christian congregations have taken this law for Israel as practice for the Church today. They use verses from the Old Testament to support this teaching as there are no verses in the New Testament Church period requiring the tithe. There are verses in the Gospels that speak about the tithe, the Gospels still being in a great measure part of Old Testament teaching. These same ones who still consider tithing a requirement deny the need to observe the Sabbath, saying it is the Old Testament law. This is contradictory.

A Higher Standard
We see in the Lord’s teaching during the Sermon of the Mount in Matthew 5-7 that God’s standard for us in this time of grace is much higher than what was required under the law. For example, just looking at a woman and lusting for her is described as adultery and is a sin. Simply calling a brother a “fool” is considered murder. In addition to loving our neighbors and friends, we are now told to love our enemies.

We need to recognize this higher standard in relation to the important subject of tithing. It should greatly influence what we do, including in our giving.

Motive For Giving
We must ask ourselves, “What is our motive for giving?” The New Testament teaching is that it must be cheerful, motivated by love, not out of obligation but willingly from the heart. “Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver” (2 Cor. 9:7 KJV).

By its nature a law requires adherence out of obligation, mostly with a threat or a promise attached. However, the Lord seeks from us obedience under the motive of love. I could tell my son, “I want you to tell me at least three times a day that you love me. If you do I will reward you, and if you don’t I will punish you.” If he would then tell me that he loves me, would it give me pleasure? No, not really. I wouldn’t know if he was saying it because he really does love me, wants the reward, or is afraid of the punishment.

The Lord is looking for a free will declaration of our love to Him by our obedience to His desires. When the Lord was on the cross He said to Mary His mother, “Behold your son,” and to John, “Behold your mother.” The Lord did not give a command, but John understood the desire of His beloved Lord and fulfilled it: “... And from that hour that disciple took her unto his own home” (Jn. 19:26-27). It is in this attitude that we should give – doing God’s will, knowing it is His desire that we do so, and not by command or obligation.

The Lord’s Desire
How much does the Lord seek from us: only 10% of our earnings? Romans 12:1 gives us the answer: “I beseech you therefore, brethren, by the mercies of God, that ye present your bodies a living sacrifice, holy, acceptable unto God, which is your reasonable service.” He wants our life – all of it!

Why would we want to give our lives to Him? It is because He has given us so much. He saved our souls, and we know that the value of our souls is more than everything. The Lord said, “What shall it profit a man, if he shall gain the whole world, and lose his own soul? Or what shall a man give in exchange for his soul?” (Mk. 8:36-37). Furthermore, “Ye know that ye were not redeemed with corruptible things, as silver and gold, from your vain conversation received by tradition from your fathers; but with the precious blood of Christ, as of a lamb without blemish and without spot” (1 Pet. 1:18-19). So as we reflect on this we see that we are indebted to Him with all that we are and have.

We see this attitude in the believers of Macedonia: “Moreover, brethren, we [make known to you] the grace of God bestowed on the churches of Macedonia; how that in a great trial of affliction the abundance of their joy and their deep poverty abounded unto the riches of their liberality. For to their power, I bear record, yea, and beyond their power they were willing of themselves; praying us with much entreaty that we would receive the gift, and take upon us the fellowship of the ministering to the saints. And this they did, not as we hoped, but first gave their own selves to the Lord, and unto us by the will of God” (2 Cor. 8:1-5). First of all, they gave themselves to God, then they gave of themselves by means of a super-generous gift to the believers in need. This is the correct order and what the Lord is seeking from us – giving ourselves first, which will align the rest.

In offering our bodies as a living sacrifice we give ourselves entirely to Him. Essentially, much like Saul did in Acts 9:6 when the Lord revealed Himself to him on the road to Damascus, we ask the question, “Lord, what do You want me to do?” Saul surrendered himself completely to the Lord. This is what the Lord is looking for from us. The Hebrew slave in Israel could choose not to go free after his six years of service. If he loved his master and things had gone well with him in his master’s house, he could choose to be a servant forever (see Ex. 21:2-5; Dt. 15:16).

Because of the Lord’s great mercies and since it is well with us, we sacrifice ourselves to Him. This includes every aspect of our lives, even finances. With this in view, how much should we give to Him: 1%, 5%, 10%, 25%, 50% or something more?

We Belong To Him
As Christians, all that we have and are is entirely His because of three basic reasons:

1. He created us.
2. He redeemed us.
3. We have given ownership of ourselves to Him.

In addition, when we were born we brought nothing, and when we leave this world we will take nothing with us. The Lord has given to us all that we have, whether we recognize it or not, and we are to be faithful administrators of those things. This includes our intelligence, strength, health, talents, possessions and funds. So let us give to Him what is His, as King David did. “But who am I, and what is my people, that we should be able to offer so willingly after this sort? For all things come of Thee, and of Thine own have we given Thee. For we are strangers before Thee, and sojourners, as were all our fathers: our days on the earth are as a shadow, and there is none abiding. O LORD our God, all this store that we have prepared to build Thee an house for Thine holy name cometh of Thine hand, and is all Thine own. I know also, my God, that Thou triest the heart, and hast pleasure in uprightness. As for me, in the uprightness of mine heart I have willingly offered all these things: and now have I seen with joy Thy people, which are present here, to offer willingly unto Thee” (1 Chr. 29:14-17).

We are under grace not the law. Therefore it cannot be dictated that we need to tithe or give a certain percentage. Consider these points:

• Tithing a required amount places us with the Jews or Israelites as being under the law.
• To give less, however, associates us with thieves: “Will a man rob God? Yet ye have robbed Me. But ye say, Wherein have we robbed Thee? In tithes and offerings” (Mal. 3:8).
• Under grace we are encouraged to give first ourselves, then liberally out of a pure heart.

How And How Much Are We To Give?
Here we have some principles that will guide us:

• “What we sow is what we will reap” is a general law even in nature. If I sow wheat seeds I expect to have a crop of wheat. Sowing very few seeds will produce a small harvest. Generous sowing will likely produce a large crop.

The same law applies to spiritual matters, including our giving to the Lord. “Be not deceived; God is not mocked: for whatsoever a man soweth, that shall he also reap. For he that soweth to his flesh shall of the flesh reap corruption; but he that soweth to the Spirit shall of the Spirit reap life everlasting. And let us not be weary in well doing: for in due season we shall reap, if we faint not. As we have therefore opportunity, let us do good unto all men, especially unto them who are of the household of faith” (Gal. 6:7-10).

God is no man’s debtor. Sowing generously for the Lord and His work and people will give a generous blessing, but we need to remember that even though we are using a physical thing such as money, it is really spiritual sowing. Therefore our reward will be spiritual blessings either now or in the future, as the Lord desires. Notice the intentions of Paul’s heart: “Not because I desire a gift: but I desire fruit that may abound to your account” (Phil. 4:17).

• “God loveth a cheerful giver” (2 Cor. 9:7). This means giving joyfully, willingly, in love, not out of obligation. Consider 1 Corinthians 13.

• The Lord is looking for an upright heart. Even when our motives are incorrect, the Lord will recompense, or repay, according to them. The Pharisees gave gifts to be seen by men, to have a reputation and for their own glory. That is what they received (see Mt. 6).

Our hearts are very wicked. We often do not even realize the wrong motives of our own hearts, whether they are pride, selfishness or seeking personal gain. May the Lord help us to have motives that are pure. Giving to the Lord and His people should not be done with the intent to get more back, rather it should be an acceptable service from a thankful heart, knowing that “the LORD looketh on the heart” (1 Sam. 16:7).

• The Lord wants our hearts and lives more than our money and goods. God said, “My son, give Me thine heart” (Prov. 23:26); He did not say, “Give Me your money.”

• Remember that our dealings are with the Lord rather than men. “For we must all appear before the judgment seat of Christ; that every one may receive the things done in his body, according to that he hath done, whether it be good or bad” (2 Cor. 5:10). This includes our service, time, resources and funds. Yes, it is a matter between you and the Lord.

• We are not our own. “What know ye not that ... ye are not your own? For ye are bought with a price: therefore glorify God in your body, and in your spirit, which are God’s” (1 Cor. 6:19-20).

With these points in mind we need to look to the Lord and ask Him how much, to whom and when we should give. We should consider it a privilege to share with others the riches that the Lord has lent to us.

The Israelites in the Old Testament had to pay the tithe, but they could also give a free will offering. Such an offering was a sweet savor, pleasing to God. Some Israelites did this. How much more should we do so voluntarily, while recognizing our great spiritual blessings are so much higher than those of the Old Testament.

For What Should We Give?
In Scripture we see believers gave to the needy, to widows, to the Lord’s servants and for aspects of His work. “Have we not power to lead about a sister, a wife, as well as other apostles, and as the brethren of the Lord, and Cephas? Or I only and Barnabas, have not we power to forbear working? Who goeth a warfare any time at his own charges? Who planteth a vineyard, and eateth not of the fruit thereof? Or who feedeth a flock, and eateth not of the milk of the flock? ... For it is written in the law of Moses, Thou shalt not muzzle the mouth of the ox that treadeth out the corn. Doth God take care for oxen? Or saith He it altogether for our sakes? For our sakes, no doubt, this is written: that he that ploweth should plow in hope; and that he that thresheth in hope should be partaker of his hope. If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things?” (9:5-7,9-11). “Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine. For the Scripture saith, Thou shalt not muzzle the ox that treadeth out the corn. And, the labourer is worthy of his reward” (1 Tim. 5:17-18).

There are many needs of those in the Lord’s service which must be met. Paul traveled a lot and sometimes others went with him. Someone had to pay for the boat ticket and expenses! It is the same today. There are His servants; there are poor; there are widows and the needy. Bibles have to be purchased and bills for literature, tracts, gospel calendars and radio programming must be paid. Social efforts with the gospel as the objective, meeting halls and many other things cost money too. How are all these expenses met? It is through the giving of God’s people.

Paul told the Corinthians they were to put aside their offerings at the beginning of each week and should give according to how they prospered during the prior week. They could set aside a large or small percentage. We see in the life of the Lord while He lived on earth that there were many occasions when He acted not according to the letter of the law but according to His grace, love, compassion and justice, in view of the needs before Him. When He spoke with a Samaritan woman He did not denounce her for her sin. He healed on the Sabbath and did not condemn His disciples when they plucked grain from the field on a Sabbath day. We should follow the Lord’s example.

There may be times when our giving may be very limited due to circumstances. The Lord knows and understands. Likewise, there may be times when we have more than we really need and are able to give an extra generous portion – thankful to the Lord for His abundance to us and the opportunity He has given to share it with others in their need.

What Are The Results?
How wonderful that through our giving, others are blessed. They in turn thank and bless the Lord and our gift goes up to God as a sweet smelling savor, something that pleases the heart of God. We read in Philippians 4 that the gift they had sent to Paul in prison to supply for his needs was considered a sweet smelling offering to God, like some of the Old Testament offerings. Philippians 4:18 says, “I am full, having received of Epaphroditus the things which were sent from you, an odour of a sweet smell, a sacrifice acceptable, well pleasing to God.” They brought joy to the heart of God. How wonderful it is that we, His creatures, can warm God’s heart with something as basic as money.

Through our giving, the gospel is being spread and souls are being saved from eternal condemnation. Through our giving, Bibles are distributed for the spiritual growth of many and the physical burdens of those who are hungry or sick are being lightened. Through our giving, there are individuals who can go out into the Lord’s service to do His work.

Conclusion
We have seen that there are many needs to be met. You and I can and should give to help but not out of obligation as under the law. Therefore no percentage can be dictated. Rather, our giving is to be as God has prospered us individually, as a desire from a love-filled heart, remembering the perfect examples before us: God who gave His Son, and the Lord who gave His life.

After considering Scripture, can I really think that an obligatory law-required tithe is what God seeks? Can I believe that the Old Testament tithe is what is pleasing to Him? No.

What pleases Him is the voluntary, abundant giving of ourselves, including our income – given with a pure motive of thankfulness and love to Him who has done and given so much for us. “For ye know the grace of our Lord Jesus Christ, that, though He was rich, yet for your sakes He became poor, that ye through His poverty might be rich” (2 Cor. 8:9). “For even hereunto were ye called: because Christ also suffered for us, leaving us an example, that ye should follow His steps” (1 Pet. 2:21).

By Albert Blok