Understanding the Tithe

We have finally come to our final sermon in this series on finances. And there is one topic that a couple of people have brought up to me concerning money. And I figure if a couple people are willing to ask me about it, then some of you are probably wondering about the same thing. That issue, which we’re going to study today is the tithe.

In thinking about this topic, I remembered that there was something about the tithe in our church bylaws, so I looked it up. And I found it in section 9.02. It says: “All elders are to maintain the biblical qualification of 1 Timothy 3:1-7 and Titus 1:5-9. An elder shall practice and teach the biblical principles of stewardship, including the tithe.”

So, here I am, teaching on the tithe. What is the biblical principle regarding the tithe? And related to that: I think we’ve touched a lot on this series regarding finances and generosity, but we haven’t talked specifically about the tithe.

In order to look at this topic, we’re going to have to look at several passages. As a result, today might feel less like a sermon, and more like a Bible study or a teaching seminar. But still it will be helpful to us, not just for understanding it ourselves, but for talking to others about the same topic.

What is the tithe? Those of you who are new to church or younger may not really understand what the word means.  The word “tithe” can be used as a noun or as a verb.

As a noun, the word “tithe” is from a Hebrew word that means a tenth. It’s ten percent of something. But in the Bible, it’s usually used for a specific tenth mentioned in the Law of Moses. And we’ll see that in a bit.

As a verb “to tithe” means to give a tenth. The word isn’t used very much outside of church contexts, but, in ancient times, it was a common idea.

The Egyptians and the Akkadians gave tithes (or tenths) to their gods and their temples, and also to their kings. So, tithes could have a political purpose or a religious one. And the idea of giving someone a tenth was seen as something significant.

The first mention of any sort of tithe in the Bible comes before Moses. It comes in Genesis chapter 14. It’s the story of Abraham’s nephew, Lot, who, while living in Sodom, was taken captive by some other kings.

News gets back to Abraham, and he decides to gather his trained soldiers and go rescue, not only Lot, but all the other people and possessions that were stolen too. And he is successful.

When Abraham gets back with all the stuff, he is blessed by a king named Melchizedek, who was also a priest of God. Genesis 14:19-20 says Melchizedek blessed Abraham, and Abraham gave Melchizedek a tenth of what he recovered.

This tenth, or this tithe (if you want to call it that) was voluntary. It was an expression of honor. But also, since Melchizedek was a priest of God, it was an expression of worship and thanksgiving to God for the victory. Abraham recognized that his success wasn’t ultimately due to how trained his men were, but to the blessing of God. So he gave God a tenth.

We see that same idea later in Genesis 28. This is when Jacob has his dream about the angels going up and down a ladder or a staircase. And God promises to bless Jacob’s family, just like he promised Abraham. He promises to be with him and protect him. And Jacob responds by setting up a little memorial to God.

And the last verses in Genesis 28 says Jacob vowed that if God was faithful to His promises, Jacob would give God a full tenth of all that God gives him.

So again, there’s a tenth used as a symbol of gratitude and worship. And again, here it is voluntary.

Now, the concept most people think about when they talk about tithing is not what happened in Genesis. Most people think about the obligatory tenth that was set up later in the law of Moses. And these are the verses I’d like you to see. This is where God mandated that his people give him a tithe, a tenth.

And someone might ask: “Give God a tenth of what?” And the answer comes to us in Leviticus 27:30-33. And in this passage, we find out exactly what is supposed to be tithed. Leviticus 27:30-33. This is the closing part of the book. And Moses is describing the law by which Israel maintains and celebrates its fellowship with a holy God. LEVITICUS 27:30-33.

Notice what is supposed to be tithed: One tenth of anything that grows in your field, and one tenth of your animals. That was basically a person’s livelihood. That was what you either ate as food or sold for money. And a tenth was to be given to the Lord.

The tithe from the crops could be redeemed, which means you could pay money for it instead. But you had to add 20% of the price. So, there was no way to make money off the transaction. A tithe was always something that cost the person something.

The tithe of animals, however, couldn’t be redeemed. Every tenth animal that was born, for example, belonged to the Lord. Even if you really wanted that one, you had to give it up.

That was the tithe of Israel—one tenth of what grew in your fields and one tenth of your animals. But how exactly does a tithe get given to God? The answer comes in Numbers 18:21. What do you do with your tithe? NUMBERS 18:21-24.

You gave a tithe to God by giving it to the Levites. That was the tribe of Israel that didn’t own any land as an inheritance. Their duty was to be in charge of the tabernacle. So God provided for them by having the rest of the Israelites give them a tenth.

Now just so you know, the rest of Numbers 18 says that the Levites themselves had to give a tithe as well. So nobody was exempt from giving a tithe.

Now, how was someone supposed to give his tithe to a Levite? Could a man just walk up to a Levite and give him a lamb? ... The answer is “No.” Tithes were to be given at a specific place. Go with me to Deuteronomy 12.

This is an important section telling Israel that they must worship in the place God chooses. Once they enter into the Promised Land, they are to destroy the pagan places of worship. Look at verse 5. DEUTERONOMY 12:5-6.

It’s an important command. So it gets repeated. DEUTERONOMY 12:11, 13-14.

There was only one authorized place to give this tithe, and that was where the Tabernacle or Temple was, which eventually became Jerusalem.

So that’s a general understanding of what tithing looked like (or was supposed to look like) in Israel. The Jewish tithe was a (a) giving of ten percent of your crops and animals (b) to a Levite (c) at God’s designated place of worship.

But you should also know that there wasn’t only one kind of tithe. It seems like the Law of Moses actually called for three different tithes. All of them were required. The other two tithes comes in Deuteronomy 14:22.

The second tithe, rather than being given directly to the Levites, is to be used for a feast. It’s a time of celebration. DEUTERONOMY 14:22-27.

Dad was forced to spend his possessions on his family for a feast. And if he converted the tithe to money (which was easier to travel with), then he had to spend it on something that the family could enjoy and consume. That’s tithe #2.

The third tithe comes in verses 28 and 29. And this one is not every year. It is every third year. And instead of taking it to the place of worship, you gave it in your own town. DEUTERONOMY 14:28-29.

That’s what tithing looked like for Israel. Two tithes were given every year. And a third tithe given every third year for the poor and the Levites in your city. So, on average, tithing cost the Israelites about 23% of what they made. That was the tithe of Israel.

Now why did God do it? What was God’s purpose in commanding the nation of Israel to spend a percentage of their income in a particular way? Let me give you a quick list of some benefits.

Number 1, the tithe was a reminder that everything belonged to God. A tithe wasn’t giving something to God. It was giving something back to God. Because everything came from him.

When I was a kid, and my mom would buy food at the drive-thru, sometimes, before she handed it to me, she would take a bite. And I would get so mad, because that was my burger. But now that I’m older, I take bites out of my kids’ food too. And when they get mad, I tell them: “It’s not your burger. It’s mine. Everything on your plate belongs to me. But I’m letting you have it. Don’t forget that.”

And the tithe would have had a similar effect on the Israelites. It reminded them that everything belonged to God.

Number 2, the tithe was an expression of joy and gratitude. If someone was genuinely thankful to God, how was he supposed to express it? Well, God said: Give your tithe. This would actually liberate the people.

Have you ever wanted to repay someone, but didn’t know how? You’re thinking: what could I do to pay this person back? What can I give them? And you’re stuck trying to guess.

Well, the Israelites didn’t have to guess. God told them how to worship Him and thank Him for his provision. And it was the tithe.

So the tithe was a reminder that everything belonged to God. And it was an expression of joy and gratitude. Number 3, the tithe was a means of providing for others. It was part of the people’s unity. Giving to the Levites could be like paying tax today. It provides for those who serve the community. Giving to the poor was an expression of love. It reminded the people that it wasn’t about living for yourself. God had placed them in a community in which people relied on other people. That’s benefit number 3—a means of providing for others.

The final, and probably most prominent benefit of the tithe was that it was an evidence of submission and trust. It was an evidence of submission and trust. God wanted His people to learn to fear Him.

Were the Israelites going to obey God when it cost them financially? And were they going to trust God to provide for them? Giving it would be an act of faith. It was an expression that Israel relied on God.

You know the words of Proverbs 3. Verse 5 says: Trust in the Lord with all your heart and do not lean on your own understanding. 

And then verses 9-10 give us a specific way to do it. Honor the Lord with your wealth and with the firstfruits of all your produce; then your barns will be filled with plenty, and your vats will be bursting with wine.

That’s a dad telling his son: Trust God, and He will provide. Don’t give God your leftovers. Give to Him first, and He will bless you. And we’ve already seen how many times that message is repeated in Proverbs. God blesses generosity.

If you know the history of Israel, you might know that giving the tithe was one of those areas in which Israel struggled. Whenever the people fell away from God, they would stop paying their tithes.

And when they came back to God, they started giving again. That’s what you see in Hezekiah’s reign in 2 Chronicles 31. And you see it in Nehemiah’s reforms in Nehemiah 12 and 13.

But in the end, Israel’s faithfulness never really lasted. Go with me for a second to Malachi chapter 3. This is probably the most commonly cited Bible verse when people talk about the tithe. It’s the last book of the Old Testament, right before Matthew. Malachi, chapter 3, verse 7.

In this section, God is telling Israel how they have sinned against him and how they can return to Him, and how He will bless them if they do. MALACHI 3:7-12.

Basically, God is saying to Israel: Give me the whole tithe, and I will bless you. Submit to me. Trust me. And this message is one of the final messages God gives to Israel before the coming of Christ.

Did Israel obey? The answer is “No.” At least they didn’t obey the way God intended. Over the course of time, obeying God’s law became, to some, a way of earning salvation, a way of neglecting the heart, and a way of judging others.

We see this most clearly in the lives of the Pharisees. This means we are now in the New Testament. Go with me to Luke 11:39. In the gospels, only 3 passages mention a tithe, and they are all spoken of in a negative context. I want you to see them.

This first passage is an occasion when Jesus is eating with the Pharisees, and they’re surprised that Jesus didn’t perform a ceremonial washing of His hands before He ate. And here is how Jesus responds: LUKE 11:39-42.

They focused so much on the externals that they ignored the heart. And that’s what had happened with their tithes also. The tithes God created as a reminder that everything belonged to Him, as an expression of joy and gratitude, as a means of providing for others, and as an evidence of submission and trust—were being abused by the Pharisees. They missed the point entirely.

They didn’t care about the poor. They didn’t care about unity. They didn’t care about real worship. All they cared about was looking good in front of other people. And Jesus rebukes them for them for their self-righteousness.

Skip ahead now to Luke 18:9. This is a story Jesus shares. And upfront we’re given the reason for it. LUKE 18:9-12.

That man went to hell. That man who patted himself on the back for being faithful with the tithe was condemned for his sin.

We can tell how deeply rooted this was in the hearts of the Pharisees because Jesus repeats it. For the final reference to the tithe in the gospels, go with me to Matthew 23:23. This is during the week leading up to the crucifixion. And in front of a multitude, Jesus begins to pronounce judgment on the scribes and the Pharisees. He exposes their hypocrisy. MATTHEW 23:23-24.

A gnat, as an insect, was unclean to eat. So the Pharisees would strain their drinks to make sure they never ate one. But a camel was also an unclean animal, and obviously, much larger. And Jesus says, you’re so worried about the tiny minutiae of the Law, that you’re ignoring the bigger things. You’re straining out a gnat, but you’re eating a camel.

That should be a warning to all of us. God wants sacrificial love for Himself and for others. He wants biblical justice. He wants mercy. He wants faithfulness. And whatever else we want to give to God is absolutely meaningless if we neglect these things in our life.

Be very careful with using religious duty or even practical holiness as a way of patting yourself on the back or elevating yourself above others. Pursue biblical love for others. Pursue a heart that genuinely loves and worships Christ.

Now, having said all this about the tithe, we come to the question of the day: Should Christians today tithe? Are you as a Christian or as a member of this church obligated to pay a tithe to God, or to the church?

And I want to be very clear on this: The answer is “No.” Nowhere in the New Testament are Christians commanded to give a percentage of their income to the church. Apart from the three verses I just mentioned in the gospels, the only other New Testament passage that mentions the tithe is Hebrews 7, which points back to Abraham’s tithe to Melchizedek as an evidence that there is a priesthood greater than the Levites. And so the Levitical code, the Law of Moses is no longer binding.

That means, there is no specific percentage of your income that God commands you to give to the church. Tithing, strictly speaking, is an Old Testament concept.

James 2:10 says: If you keep the whole law, but fail in one point, you’re guilty of all of it. That means that the law of Moses is an indivisible unit. It’s all or nothing.

So if you ever meet someone who believes that all Christians today are held to the Old Testament tithe, you can ask him whether Christians are also banned from eating pork, or trimming their sideburns, or wearing a cotton-polyester blended shirt. Or whether they should be sacrificing animals. Because that’s what God told Israel to do in the Old Testament.

As Christians, the law of Moses has been fulfilled for us in Jesus Christ. This is what Jesus taught in Matthew 5:17-20. He came to fulfill the law in our place. He was the firstfruits to God, which means that all the offerings and sacrifices in the Old Testament were actually pointing to His sacrifice.

The law sentences us to death. And so He died for sinners. The one man who perfectly fulfilled the law was put to death like a criminal. So that sinners might receive eternal life—the resurrected life of Jesus. That’s the message of the gospel. And so, because of Christ’s sacrifice, we are no longer held by the Old Testament law of Moses.

That’s why when we get to Acts 15 or Galatians, in the debate over whether Gentiles need to keep the law, the Apostles repeatedly affirm that Gentiles are not to be held to the Old Testament law. As Romans 6:14 says, “we are not under law but under grace”.

Now this doesn’t mean we can do whatever we want. Although we are free from the law of Moses, we are still held to the law of Christ. And the Law of Christ is the new covenant, the New Testament.

So, what does the New Testament say about giving? Why do churches receive offering in their services? Because, even if the Old Testament command to tithe no longer applies, the principles behind the tithe remain.

People give to church as a reminder that God is the owner of everything. People give to church as an expression of joy and gratitude. People give to church as a way of providing for others. And people give as evidence of their submission and trust in God.

Collecting money in a church is part of what we see in the Bible. Soon after the church began, many people were selling property to help others in the church. There was a unity. Acts 4 says that people were bringing the money and laying it at the apostles’ feet so it could be distributed to the needs.

People gave in order to support the poor. Does that happen here? Sure. It happens informally when you give money to each other. But it also happens formally when we use church funds to help a family, or host an meal. Or to subsidize the cost of an event.

Other biblical examples of supporting those in need would include the distribution for the widows in Acts 6 and 1 Timothy 5, and the collection taken for Jerusalem in Romans 15 and 2 Corinthians 8-9.

People also give, not just to support the poor, but to support the workers. This gets mentioned specifically in 1 Corinthians 9 and 1 Timothy 5. Don’t muzzle the ox who’s working. The laborer deserves his wages. Since I am supported by the church, I am free to give myself to study in preparation for teaching, and to pray for you. And right now, I can do that better without having to work an outside job to provide for my family.

This principle would also apply to other people who work for the church and get something in return. We can give recognition and gifts to workers because you give money to the church.

So your giving supports the poor. It supports the workers. And it supports ministry—whether it’s ministry through our church or ministry through another group.

That’s what the Philippians did when they gave to Paul. That’s what churches did when they supported travelling missionaries.

That’s the idea behind giving to the church. The more you give, the more we can do for the cause of Christ. And the more you give, the more God will bless you and provide for you so you can keep giving. That’s the idea behind the New Testament. We looked at that last week in 2 Corinthians 8 and 9.

It’s a freewill offering of whatever amount you want, knowing that you’re investing for eternity. You’re investing in souls—the souls of our members, the souls of our children and youth, and the souls of your communities.  So you give with joy, and you give in faith. That’s how Abel gave to God—the firstborn of his flock, in faith. That’s how Abraham and Jacob gave to God.

That’s even how the Israelites gave to God. Because on top of the mandated tithe, they gave freewill offerings. They gave what God commanded, and then they gave whatever additional amount they wanted.

In today’s age, God commands you to provide for the needs of your family. He commands you to pay your taxes. But of your own decision, you should give generously and voluntarily and cheerfully, knowing God will use it, and He will bless you.

There’s a phrase Paul uses in 1 Corinthians 16:2, which I think is helpful. He said that a man should give “as he may prosper.” It means give in proportion to how God blesses. Don’t feel guilty if you can’t give more.

Instead, what we’re all supposed to do is evaluate how much we actually need (not think we need), and then consider how much we want to give for the work of Christ.

That’s the New Testament view of giving. God doesn’t need your money. He has all the money He could want. But we give—joyfully and voluntarily and cheerfully—expecting to be rewarded for taking part in His work of seeing people draw near to Jesus Christ.

I hope you understand that principle. And if you do, I have a few personal exhortations I’d like to give, and then we’ll be done.

Number one, the tithe can be a debated issue. So if you do come across someone who believes that the Old Testament tithe is still in effect. Don’t have a heated debate with them. Learn to understand their perspective. Also, not everyone who believes we should give ten percent believes that it’s a mandate for everyone. Some people just believe it’s a good start.

Number 2, not everyone who uses the word “tithe” thinks the Old Testament command is obligated. Some people just use the word tithe as a reference to the principles behind it, as a reference to regular, systematic giving. So don’t jump on somebody because they use the word “tithe.” Give them grace. Assume the best.

Number 3, if you are someone who uses the word “tithe,” it might be helpful in some contexts to make sure the people who hear you know what you mean. That way, there is less confusion.

Lastly, and this really is just my opinion: I think a lot of people are willing to give when they see a need. But they close their eyes so they never see a need. That’s not helpful. Look around. Take notice of how your giving can help. And then give.

And if it seems like we don’t really have any more needs, maybe it means we’re not doing enough ministry. Maybe the best result of this discussion on offering is not more money. It’s more ministry, more people plugging in. And when more people get to work with the children or in our community, then we’ll have more needs. And then we’ll have more reasons to give.

Let’s be faithful stewards of all that God has given us.