CHRISTIAN GIVING FROM BIBLICAL PERSPECTIVES

GIVING FROM THE CRISTIAN
PERSPECTIVE

LESSON OBJECTIVE
Each member to know how God’s
people gave in the OT
Each member to personally know
what God’s Word say about Tithing
Each member to know and
appreciate how God’s people ought
to give in the NT

Lesson Outline
1. Forms of Giving in the OT World
2. Definition and Pre-Law Tithing
i. The Origin and Definition of Tithing
ii. Pre-Laws on Tithing
3. Tithing under the Mosaic Law
i. The Three Types of Tithing
ii. Number 8: The Foundational Ordinance of Tithing
iii. Contents for Tithing
4. Tithe in History
5. The New Testament Giving

Introduction
Throughout history, all those who decided to
follow God have done so with all they have
including their financial resources. Some gave
voluntarily, others also gave in accordance with
the set rules governing it.
For instance accounts in both the OT and NT
clearly point to these facts. Tithing was key in
the OT, while the NT sought to point out
voluntary and willing form of giving.

• The mind-bothering question which continuously surface are Should
Christians pay tithe? If No, then how should Christians give? Many
churches teach that tithing is mandatory and Christians must give ten
per cent of their gross income to the church. Others teach that
principles of New Testament giving do not include a compulsory giving
of ten per cent of gross income. Those who teach tithing often scorn
those who disagree with them as either not believing the Bible or else
not being mature Christians

• From Scripture it is clear that knowing the truth sets us free from error
(John 8:32), and acting on that truth brings us closer to Christ (John
3:21). By avoiding this issue the church is missing out on God’s
blessings and sanctiﬁcation (John 17:17). As in every other Bible
doctrine, each Christian has an individual responsibility to know what
God’s Word says personally. Such is the purpose of this study

• The study would first look at the system of giving in the OT, which is
Offering and Tithing, but with more emphasis on the latter
• Every KEY text from Genesis to Revelation that refers to tithing and its
equivalent, the tenth, is included in this discussion.
• The New Testament principles concerning the giving of money and
goods are examined as well.

FIVE MAJOR OFFERINGS IN THE OT
NAME ELEMENTS PURPOSE GOD'S PORTION PRIEST'S PORTION OFFERER'S PORTION
Burnt
Offerin
g
(Olah)
Lev 1;
6:8-13;
8:18-
21;16:24
Bull, ram or
bird (dove or
young
pigeon for
the poor);
no defect
General
atonement
of sin and
expression
of devotion
to God
Entire
animal
Skin
(to be
sold)
Nothing

Grain Offering
(Minchah)
Lev 2; 6:14-23
Grain, fine flour, olive
oil, incense, baked
bread (cakes or
wafers), salt; no
yeast or honey
Voluntary act of
worship; recognition of
God's goodness and
provisions; devotion to
God
Entire portion to
God
Priest's own the
portion left after
the offering
Nothing
FIVE MAJOR OFFERINGS IN THE OT CONT’D

Peace Offering
(Shelem)
Lev 3; 7:11-34
Any animal
without defect
from herd or
flock; variety of
breads
Consecrate a meal
between two or more
parties before God and
share that meal
together in fellowship
of peace and a
commitment to each
others’ future
prosperity (it included
a communal meal, vow
offerings, thanksgiving
offerings and freewill
offerings
Fatty
portions (fat
covering
inner parts;
fat tail,
kidneys,
lobe of the
liver)
Breast given
to High
Priest, right
thigh given
to officiating
priest
The rest of the
meal was to be
eaten within
one day by the
fellowship of
parties, and left
overs to be
burnt after two
days

Sin Offering
(Chattath)
Lev 4; 5:1-13; 6:24-
30;8:14-17; 16:3-22
Young bull: for High Priest and
whole congregation.
Male goat: for leader.
Female goat or lamb: for common
person.
Dove or pigeon: for the poor.
1/10 ephah of fine flour: for
the very poor
Mandatory atonement
for specific unintentional
sin; confession of sin;
forgiveness of sin;
cleansing from
defilement
Fatty
portions (fat
covering
inner parts;
fat tail,
kidneys, lobe
of the liver)
Atonement for High
Priest and
congregation: none
(all the remainder
was to be burnt
outside the camp
where the ashes
were thrown)
Atonement for
others: all the
remainder (had to
be eaten within
court of tabernacle)
Nothing

Trespass Offering
(Guilty – Asham)
Lev 5:14-19; 6:1-7; 7:1-
6
Ram Silver
(Money)
To make reparation
for one’s sin. As such
this offering had a
specific monetary
value, and one who
owed another on
account of a debt
due to a “sin” could
repay it in silver than
scarifying ram. A
20% fee for the
Priest who mitigated
the debt
Fatty portions (fat
covering inner
parts; fat tail,
kidneys, lobe of
the liver)
All the
remainder
(had to be
eaten within
court of
tabernacle)
Nothing

• Burnt offering: atonement for
unintentional sin in general;
expression of devotion,
commitment and complete
surrender
• Grain Offering:
• Peace Offering
• Christ surrendered Himself
entirely to God being fully
consumed in His commitment
(Philip. 2:6-8
• Christ gave Himself as a living
sacrifice continually doing the
will of the father (John 4:34)
• Christ made peace with God on
behalf of humanity (Eph. 2:13-14)

• Sin Offering:
• Trespass Offering
• Christ atoned for our fallen sin
nature on the cross and satisfied
the wrath of God (Isa. 53:10-11;
Heb. 9:26)
• Christ paid for our individual
sins in His death on the cross
(Heb. 10:12)

Definition and Pre-Law Tithing
• Definitions
• What is a biblical tithe? The word is so common among conservative
Christians that everybody thinks that he or she knows exactly what it
means. The Hebrew and Greek words for “tithe” both simply mean “a
tenth.” However, beyond this simple definition, much difficulty exists
in defining the contents of the tithe. Four definitions of “tithe” will be
presented. Although many contend for the third definition, this study
will use the fourth, Mosaic Law definition.

• The Pagan and General Definition The first definition of “tithe” is a
general all-inclusive definition
• The Encyclopedia Americana defines the general tithe as “the tenth part of produce or
other income, paid voluntarily or under the compulsion of law for the benefit of religious
institutions, the support of priests and pastors, and the relief of those in need.”

• Encyclopedia of Religion, “In the ancient Near East lie the origins of a
sacred offering or payment of a tenth part of stated goods or property
to the deity. Often given to the king or to the royal temple, the ‘tenth’
was usually approximate, not exact. The practice is known from
Mesopotamia, Syria-Palestine, Greece and as far to the west as the
Phoenician city of Carthage.”
• Westminster Dictionary of the Bible, “A 10th part of one’s income
consecrated to God. The separation of a certain proportion of the
products of one’s industry or of the spoils of war as tribute to their gods
was practiced by various nations of antiquity.

• The Tithe as a General Offering: A second deﬁnition of “tithe” is most common among
moderate and liberal churches which equate tithes with free-will offerings. Members are
urged to begin with a small percentage of giving and gradually increase the percentage
according to their ability.

• The Tithe as Ten Percent of Gross Income A third deﬁnition of “tithe” is taught among many
more conservative and fundamental churches. For these churches “tithe” refers to ten percent
of “gross” income and is an expectation from all economic classes, both rich and poor alike. In
addition to paying salaries of gospel workers and providing social programs, some smaller
churches also use the tithe for building funds and payment of all church debts. Their position
insists that the tithe is an unchanging biblical standard, or eternal moral principle, which
reﬂects the character of God, preceded the Mosaic Law and was, therefore, not abolished by
the Mosaic Law.

• The Tithe as an Old Covenant Ordinance for Israel The fourth definition of “tithe” is the
precise and narrow Scriptural definition as given in the Mosaic Law in the Old Covenant. The
biblical tithe was an ordinance of the Mosaic Law for the use and benefit of national Israel
under the Old Covenant. The full tithe was given to the tribe of Levi, first, in exchange for his
loss of land inheritance in Israel and, second, because of his servant service to his brothers in
the Levitical house of Aaron who alone served as priests. A tenth of the fi rst tithe was, in turn,
given by the Levites to the priests who ministered at the altar. The basic tithe was not to be
used for building houses of worship. Since pagan dust defi led, the original tithe consisted
solely of the increase of land produce from God’s sanctifi ed land of Israel and from the
increase of animals herded on the land of Israel. Although the tithe could be exchanged for its
monetary value, the tithe itself never consisted of money! A second (and third) tithe was also
given to provide food for festival occasions, and to provide welfare food for widows, fatherless,
orphans and needy strangers in Israel.

Some false assumptions concerning Tithing
• Melchizedek and Abraham: The Pro-Tithe Position
• Genesis 14 is the ﬁrst mention of tithing in Scripture. It involves Abraham paying tithes to the
mysterious Melchizedek. Since this incident in Abraham’s life precedes the Mosaic Law and the
Old Covenant by over four centuries, those who teach tithing invariably use verses 18-20 as proof
texts.
• To many, Melchizedek kept the worship of the true God alive over the centuries from the time of
Noah until Abraham arrived in Canaan.
• Eklund, a Southern Baptist, writes, “The idea of bringing a tithe to God can be found in the very
ﬁrst book of the Bible (see Gen. 14:20; 28:22). It was practiced by Abraham four hundred years
before Moses. Bringing a tenth to their god was a common exercise in many ancient societies.
Man has always used the number ten as a basis for enumerating. The actual number ten
represents completeness. Therefore the tithe symbolized giving our all to God.”

Tithing under the Mosaic Law
• Number 18: The Foundational Ordinance of Tithing
• Numbers 18 is the exact legislative wording of the ordinance which
includes tithing. Just as any person studying the history of any subject
should begin at its origin, even so any legitimate study of tithing
should logically begin with the precise wording of the ordinance itself.
Unfortunately, however, very few Christians can open their Bibles to
the exact place of the tithing ordinance—Numbers 18! Since this
chapter will be referred to often in this book, it is necessary for tithe
students to be very familiar with it.
•

• Summary
• One: Only national Israel was commanded to pay tithes. Almost every verse in the
chapter makes reference to national Israel and her children under special covenant
terms. This ordinance was never expanded outside of those Old Covenant terms of
national Israel to the church.

• Two: Only the Aaronic priests among the Levites could “come near,” or “draw near,” to offer at
the altar, enter the holy places, and touch the vessels and furnishings inside the sanctuary (vv.
1, 2b, 4, 7). Direct worship of God was only performed “by proxy” through the priests. There was
no priesthood of believers; the priesthood of the head of the family had been set aside in the
Old Covenant; and even most Levites could not directly worship God. The reason for
emphasizing the “come near” passages will become clear in a later chapters of this book
concerning how the doctrine of the priesthood of believers affects tithing. Also, see the very
important discussion at Hebrews 7:19.

• Three: Levites, who received the whole first tithe, merely performed servant duties for
the priests. Even they would die if they “came near” to God (vv. 2a, 3, 4, 6).
• Four: Neither priests nor Levites could own or inherit property (vv. 20, 23, 24, 26). Tithes
replaced all property inheritance rights.
• Five: Although they did not receive the whole tithe, priests were given heave offerings,
firstfruits of the land, the firstborn of clean animals, vow offerings, and redemption
money for the firstborn of men and unclean animals (vv. 8-19) (Neh. 10:35-37b).

• Six: Only Levites received tithes, not the priests (vv. 21-24). The tithe was paid to them
for their servant duties towards the “anointed” priests. Levites did NOT perform the
actual worship ritual. This aspect has also been largely forgotten today in attempts to re-
word tithing for Christians.
• Seven: In Numbers 18, the priests, descendants of Aaron, those who actually performed
the sacriﬁcial ritual, did NOT receive tithes! They only received 1/10th of the 1/10th that
was given to the Levites for all other forms of service (vv. 25-32) (Neh. 10:38). Therefore,
priests received only one percent (1%), or a “tithe of the tithe” (v. 26). This aspect has also
been largely ignored without valid biblical principles.

• Eight: Tithes only consisted of food and were eaten (v. 31). See the full discussion in
chapter one on the deﬁnition of “tithe.” This is yet another unauthorized change of God’s
Word in order to convert Old Covenant Law into something God never intended.
• Nine: Since a portion of the priests’ share was always brought initially to the
STOREHOUSE, God commanded the male priests to EAT it inside the holy places of the
storehouse (18:10). However, since the Levites’ tithe was NEVER brought to the
STOREHOUSE, God allowed them to EAT it “in every place, you and your households”
(18:31). This agrees with Nehemiah 10:37b which commanded Israel to bring the tithe to
the Levitical cities, and not to the temple storehouse in Jerusalem. Therefore, Malachi
3:10 only refers to the “tenth of the tithe” which was the portion brought FROM the
Levitical cities INTO the storehouse.

• Ten: These instructions are clearly in the context of the Old Covenant “statutes” or
“ordinances.” Tithing was neither among the moral “commandments” nor among the
civil “judgments” of the Law. The term, ordinance/statute, is used four times in this
chapter alone (vv. 8, 11, 19, 23). This is also the context of Malachi 3:7 and 4:4 which is
often ignored.
• Concerning the Levitical and Priestly Cities (Numbers 35; Joshua 21) although this land
was occupied by priests and Levites (they had to live some- where), it still belonged to
the tribe in which it existed. Therefore, the land could not be permanently owned or
inherited. Of note, however, is the fact that this land was speciﬁcally to be for their
“cattle” and “beasts” which were received from tithing. While not serving at the temple,
many were evidently in their pasture lands herding their animals. See also Second
Chronicles 31:15-19 and Nehemiah 10:37-38; 13:10.

Contents for Tithing
• Lev. 27:30, 32
• Num. 18:27
• Deut 12:17
• Deut. 14:22
• Deut 14:23
• Deut. 26:12
• 2 Chron. 31:5
• 2 Chron. 31:6
• Neh. 10:37
• Neh. 13:5
• Mal. 3:10
• Matt. 23:23

TITHING Prescribed under Mosaical Law
• Kent Hughes, a Senior Pastor, Bible commentator, and author, writes in
his book, “Disciplines of a Godly Man” (2001): “There is some confusion
today about what it was that God actually required from His people in
the Old Testament. Most think it was something like 10 percent,
which is a woeful misconception. Actually there were multiple
mandatory giving requirements in Israel which came to
considerably more” (p. 192).
•

• Passage 3: Leviticus 27:30-33
• Looking at the context, God was giving Moses laws which were to come into effect when
they came into the Promised Land (25:2). In fact, the tithe spoken of here was called “the
tithe of the land.” These commands were given while Moses was on Mount Sinai (27:34).
•
• Of all the instructions on tithing in the Mosaic Law, this one appears to be the most general,
perhaps even an introduction. Still we can observe several details in this passage, which indicates
two types of tithes. The first type of tithe came from the land, either from seeds or from
the fruit of trees. It was holy to the Lord. If a person wanted to redeem it, presumably for
money, he had to add another 20% of the value to his tithe. The second type of tithe was
from herds or flocks of animals. The tenth animal which happened to pass under the rod
would be holy to the Lord, even if it was of bad quality.

• Numbers 18:21-32
• The tithes of the Israelites became the Levites’ inheritance. The Levites were responsible of
ministering in the tabernacle, and could not own land, which gave them limited means of
income. God meant for their support to come from those they ministered to. Before giving their
tithes to the Levites, the Israelites were to offer them up as a heave offering. The tithes were
elevated before the altar, and were presented with an up and down motion (cf. Exodus 29:27,
Leviticus 7:34, Numbers 15:20-21).
• All the priests were Levites, but not all the Levites were priests. That’s why the Levites also paid a
tithe of what they received to the priests (Numbers 18:25-31). They tithed grain and wine, not
money. The Levites gave a tenth of the people’s tenth directly to Aaron. Unlike the tithe
of the herds in Leviticus 27, they had to give the very best 10%. They were free to consume
the other 90% together with their families, as a reward for their service.

• Deuteronomy 12:5-19; 14:22-27
• This passage gives instructions for a second tithe to be given by the Israelites, known as
the “Festival tithe.” It was to come into effect some time later, after they crossed over the Jordan
into the Promised Land. During that time they were to go to Jerusalem at the assigned times to
celebrate.
• This was a time of rejoicing in God’s chosen place. The tithe had to be consumed there, and not
at home. They were to go with their families, their servants, and any Levites who dwelled within
their gates.
• Kent Hughes (2001) says regarding this tithe, “According to Deuteronomy 12…another 10 percent
had to be given for an annual celebration-feasting with one’s family, friends, and servants.” He
adds that the purpose of this second tithe “was to build religious celebration and mutual
community in God’s people” (p. 192-193).
• Their tithe could be sold for money in case long travel was necessary. This relieved them of the
burden of transporting large numbers of animals and produce. At the destination where God
placed His name, the money would then be spent on food for each family to consume. Money
was not presented to the Levites as a gift

• Deuteronomy 14:28-29; 26:12-15
• This command was also given before the Israelites had actually come into the
Promised Land (26:1), Here it is called “the year of tithing.” Again the recipients are
said to be the Levites, strangers, orphans, and widows. The person tithing needed
to be able to say that he had done so according to the correct procedure. He could
then pray that his people and land would be blessed.
• Russell Kelly (2006) notes that it is “wrong to teach that the poor in Israel
were required to pay tithes. In fact, they actually received tithes! Much of the
second festival tithe and all of a special third-year tithe went to the poor. In fact,
many laws protected the poor from abuse and expensive sacrifices which they
could not afford…” He adds that false assumptions on tithing would be minimized
if we don’t ignore “the very plain definition of tithe as food from farm increase or
herd increase.”

• SUMMARY
• Looking carefully at the tithes outlined in the Law of Moses, it is
apparent that there were three different tithes:
• The first tithe is described in Numbers 18:21-32, and has two parts. The first part (18:21-24) tells
of the tithes given to the Levites as their inheritance, since they had no land inheritance. It
amounted to 10% of one’s livelihood. The second part (18:25-32) shows the Levites tithing from
this amount to Aaron for the priesthood.
•
• The second tithe is described in Deuteronomy 12:5-19, and repeated in Deuteronomy 14:22-27.
This tithe supported the annual feasts. It was to be taken to Jerusalem and consumed there. The
Levites only got a small portion of this tithe, which made up an additional 10% of one’s
livelihood.
•

• The third tithe is detailed in Deuteronomy 14:28-29, and repeated in Deuteronomy 26:11-13. It
didn’t go primarily to the Levites, but to the needy. It was given every three years, during the
“year of tithing,” and was designated for strangers, orphans, widows, and Levites, those who
could not provide for themselves. It averaged out to 3.3% of one’s livelihood annually.
•
• Therefore, those who were eligible to tithe needed to set aside an average of 23.3% of their
livelihood each year just to fund the tithes for the Levites, the feasts, and the needy.
•
• Russell Kelly (2006) indicates just how restrictive tithing was under Mosaic Law: “True biblical
tithes were always: (1) only food, (2) only from the farms and herds, (3) of only Israelites, (4) who
only lived inside God’s Holy Land, the national boundary of Israel, (5) only under Old Covenant
terms and (6) the increase could only come from God’s hand.”

• Therefore,
• Non-food items could not be tithed
• Clean wild game animals and fish could not be tithed
• Non-Israelites could not tithe
• Food from outside the land of Israel did not enter the Temple
• Legitimate tithing did not occur when there was no Levitical priesthood
• Tithes did not come from what man’s hands created, produced or caught by hunting and
fishing.
•
• Nathan Foy (2006) paints the picture in personal terms: “To tithe according to the Old
Testament you would have to give up your job and farm so you could raise animals and grow
crops to tithe with. You’d have to find some Levitical priests to give your tithe to. You would
have to celebrate the Old Testament festivals and eat your tithe in the presence of the Lord. For 2
years you would have to give 20% of your herds and crops to God and on the 3rd year you would
have to give another 10% to the poor, [totaling] 30% in tithe[s] that particular year. If you do all
this you will be keeping the law of tithing totally.”

Tithes Were Not from Money
• One argument to support non-food tithing is that money was not
universally available and barter from food must have been used for
most transactions. This argument is not biblical.
• Genesis alone contains “money” in 32 texts and the word occurs 44 times before the tithe
is ﬁrst mentioned in Leviticus 27.

• The word shekel also appears often from Genesis to Deuteronomy. In fact many centuries
before Israel entered Canaan and began tithing food from God’s Holy Land money was
an essential everyday item. For example:
• Money in the form of silver shekels paid for slaves (Gen 17:12+)
• Money in the form of silver shekels paid for land (Gen 23:9+)
• Money in the form of silver shekels paid for freedom (Ex 23:11)
• Money in the form of silver shekels paid for court ﬁnes (Ex 21 all; 22 all)
• Money in the form of silver shekels paid for sanctuary dues (Ex 30:12+)
• Money in the form of silver shekels paid for vows (Lev 27:3-7)
• Money in the form of silver shekels paid for poll taxes (Num 3:47+), alcoholic drinks (Deu 14:26)
and marriage for dowries (Deu 22:29)

• According to Genesis 47:15-17 food was only used for barter after money had been spent.
Banking and usury laws exist in God’s Word in Leviticus even before tithing.
• Therefore the argument that money was not prevalent enough for everyday use is false.
Yet the tithe contents never include money from non-food products and trades.

Examples of Many Authorities Who Agree on This Deﬁnition of Tithe
• Anchor Bible Dictionary, ‘tithe,’ C. Early Judaism and Christianity, says, “Whereas in the OT
tithes apply to speciﬁc agricultural products, rabbinic and patristic exegesis tends to include all
agricultural products, and eventually [much later] all forms of income as subject to the tithe.”
• Alfred Edersheim: “And it is remarkable, that the Law seems to regard Israel as intended to be
only an agricultural people—no contribution being provided for from trade or merchandise.”

• Fausset’s Bible Dictionary: “The tithe of all produce as also of fl ocks and cattle belonged to
Jehovah.”9 Nelson’s Illustrated Bible Dictionary: “The law of Moses prescribed tithing in some
detail. Leviticus 27:30-32 stated that the tithe of the land would include the seed of the land and
the fruit of the tree. In addition the Hebrew people were required to set apart every tenth animal
of their herds and fl ocks to the Lord.… Nowhere does the New Covenant expressly command
Christians to tithe …”
• The New Catholic Encyclopedia: “In the Deuteronomic Code the tithe is limited to grain, wine,
and oil (Deut. 12:6, 11, 17; 14:22). These texts more or less equate the tithe with other ritual
offerings and sacrifi ces.”

• The New Unger’s Bible Dictionary: “The tenth of all produce, ﬂocks, and cattle was declared to be sacred to
Jehovah by way, so to speak, of rent to Him who was, strictly speaking, the Owner of the land, and in return
for the produce of the ground.… Although the law did not specify the various fruits of the ﬁ eld and of the
trees that were to be tithed, the Mishnah (Maaseroth 1.1) includes ‘everything eatable, everything that was
stored up or that grew out of the earth.…’”12

THE EARLY CHRISTIANS SPEAK ON TITHE
• Tithes were not adopted by the Christian church for over seven centuries.
Although rejected, they were mentioned in councils at Tours in 567 and at Mâcon
in 585. They were formally recognized under Pope Adrian I in 787… [Today] Word
of Faith advocates espouse that tithing, which is inspired in the individual by God,
will enable blessings, usually financial, with references to ten or hundred-fold
increases… In recent years, tithing has been taught in Christian circles as a form of
“stewardship” that God requires of Christians. The primary argument is that God
has never formally “abolished” the tithe, and thus Christians should pay the tithe
(usually calculated at 10 percent of all gross income from all sources), usually to the
local congregation (though some teach that a part of the tithe can go to other
Christian ministries, so long as total giving is at least 10 percent). Some holding to
prosperity theology doctrines go even further, teaching that God will bless those
who tithe and curse those who do not.( the Wikipedia Encyclopedia, 2006)

• David Yeubanks (2006) has compiled more than 100 quotes on tithing from encyclopedias,
dictionaries, commentaries, and other sources. Below is just a small sample of quotes which
reveal the place of tithing during the earliest centuries after Christ’s ascension:
• “It is admitted universally that the payment of tithes or the tenths of possessions, for sacred purposes did
not find a place within the Christian Church during the age covered by the apostles and their immediate
successors” (Hasting’s Dictionary of the Apostolic Church).
• “The early Church had no tithing system … it was not that no need of supporting the Church existed or was
recognized, but rather that other means appeared to suffice” (The New Catholic Encyclopedia).
• “In the Christian Church, as those who serve the altar should live by the altar (1 Cor., ix, 13), provision of
some kind had necessarily to be made for the sacred ministers. In the beginning this was supplied by the
spontaneous offerings of the faithful” (The New Advent Catholic Encyclopedia).
• “[The Jews] had indeed the tithes of their goods consecrated to Him. In contrast, those who have received
liberty set aside all their possessions for the Lord’s purposes, bestowing joyfully and freely not the less
valuable portions of their property, since they have the hope of better things” (Irenaeus (c. 180, E/W
1.484, 485) – Dictionary of Early Christian Beliefs [p. 645]).
• “If we still live according to the Jewish Law, we acknowledge that we have not received grace” (Ignatius [c.
105, E] – Dictionary of Early Christian Beliefs, p. 393).

• Ken Westby (2006) recently wrote an article for the Churches of God, the fifth in a
series on tithing, which featured a variety of views. Observing the first two quotes
above, Ken asked: “How, then, was a tithing system introduced as a means of
financing the work of the church? Early-church history shows that, just as the
Catholic Church, by its own authority, made other far-reaching changes that have
been carried down in the Christian-professing world, that church is responsible for
much of today’s misunderstanding on the subject of tithing.

The New Testament Giving
• Tithing Spoken of in the New Testament
• Matthew 23:23; Luke 11:42
• The Pharisees, who rigorously followed the letter of the law, tithed different types of herbs from
the ground, not Roman currency. Jesus affirmed that they were correct in doing so, although
other matters of the law were more central. His main concern was the same concern that
Nehemiah, Amos, and Malachi had. Justice, mercy, and faith were being neglected.
• Jesus’ audience was still under the Law. The Law of Moses was still in effect during Christ’s
ministry, because He had not yet gone to the cross. Therefore, all the Israelites who had land
were to tithe from their herds and crops to the Levites, strangers, fatherless, and widows. They
were even to consume some of it themselves at the annual festivals. There were still Levites, the
temple was still standing, and the priests were still ministering and offering sacrifices. Not only
the Pharisees, but other eligible Jews as well, were correct in tithing their crops and animals, and
tithing to the poor.

• Passage 16: Luke 18:9-14
• Jesus is neither promoting nor devaluing tithing here. His point was
that no one can trust in his own righteousness for acceptance with
God. The Pharisee did just that, and he felt that all of his efforts to tithe
and fast would help his case. He even went beyond the Law by tithing
on all that he possessed. Jesus indicated that he was proud. The tax
collector came before God as a sinner who had no merit to offer. He
cried out for mercy, and was justified

• NT GIVING
• It is clear that the Levitical tithing laws God gave to Israel do not specifically apply to the
Christian under the priesthood of Christ.
• The Old Covenant, with Moses as the mediator between the people and God, was made
with a nation. It had a physical priesthood that offered animal sacrifices, supported in
part by mandatory tithes on the animals and produce of the land.
• The New Covenant is made with individuals, with Christ as the Mediator. He is also our
High Priest who has offered the perfect sacrifice and has sat down at the right hand of
God the Father as our Advocate.
• The New Covenant is described in Hebrews as "superior to the old one, and it is founded
on better promises" (Hebrews 8:6).

• The New, therefore, supersedes and takes precedence over the Old, as explained in verse
13: "By calling this covenant 'new,' he has made the first one obsolete; and what is
obsolete and aging will soon disappear" (Hebrews 8:13).
• In the book of Galatians Paul contrasted the Old and New Covenants by comparing
them to Abraham's two sons: one by Hagar and one by Sarah.
• "For it is written that Abraham had two sons, one by the slave woman and the other by
the free woman. His son by the slave woman was born in the ordinary way; but his son by
the free woman was born as the result of a promise. These things may be taken
figuratively, for the women represent two covenants. One covenant is from Mount Sinai
and bears children who are to be slaves: this is Hagar" (Galatians 4:22-24).

• We are not under bondage to laws of the Old Covenant such as circumcision, sacrifices, a
multiple-tithing system and many other Old Covenant requirements that were
specifically given for that day and time.
• Paul went on to say: "Therefore, brothers, we are not children of the slave woman, but of
the free woman. It is for freedom that Christ has set us free. Stand firm, then, and do not
let yourselves be burdened again by a yoke of slavery" (Galatians 4:31-5:1).
• But Paul, realizing the human tendency those Galatians would have and any of us has,
cautioned: "You, my brothers, were called to be free. But do not use your freedom to
indulge the sinful nature; rather, serve one another in love" (Galatians 5:13).

• This caution applies to any facet of life in which we would be tempted--by the liberty of
the New Covenant in comparison with the rigorous rules and immediate penalties under
the Old--to live "after the flesh" rather than seeking first God's righteousness and his
Kingdom.
• This caution would unquestionably apply in the area of "Christian giving," where there
are no hard and fast rules on the amount we should give, only spiritual principles that
one either follows or doesn't follow on the basis of the extent to which God's laws are
written in his heart. It is a matter that is between a person and his God.
• One who uses the liberty of not having a specific percentage delineated by God for
offerings as an "occasion to the flesh" is really hurting only himself.
• One who fails to give regularly and generously to support the cause of Christ is depriving
himself of a vital dimension of what Christianity is all about.

The Principle
• The question one always must ask when dealing with Old Testament
practices and commands is this: “Does the New Testament (1) embrace
and continue, or (2) modify, or (3) do away with this Old Testament
practice?
• I would have to say that the whole tithing system cannot be brought
over, in a wholesale fashion, to the church age or the New Testament
saint.
• We are not physical Israel. We don’t live in the promised land. We don’t
have a Levitical priesthood, or sacrifices to offer (literally, at least).

GIVING IN THE NEW TESTAMENT (THE SUPPORT
SYSTEMS IN THE CHRISTIAN AGE)
• Giving is an obligation
• In the Old Testament (Deuteronomy 14:22-29; Haggai 1:1-11; Malachi
3:7-12) and in the New (Romans 12:13; Galatians 2:10; Hebrews 13:16; 1
John 3:17), the people of God are commanded to give for certain needs.
Failing to give for such causes when one is able is therefore an act of
disobedience. Not all giving is required, however (see Leviticus 7:16; 2
Corinthians 8:1-15)

GIVING IN THE NEW TESTAMENT (THE SUPPORT
SYSTEMS IN THE CHRISTIAN AGE)
• We are to give to support those who minister to us (1 Corinthians 9:1-14; 1 Galatians
6:6; 1 Timothy 5:17-18).
• We are to give to the poor, especially the saints (Acts 6:1-6; Romans 12:13; 1
Corinthians 16:1f.; 2 Corinthians 8 & 9; Gal. 2:10; 6:10; etc.).
• We are to give to support the work of the church. From 2 Corinthians 8 & 9 and
Philippians 4, we certainly see that our giving should be:
• Out of gratitude, and something we joyfully do.
• The whole concept of stewardship should abolish the mindset that says, “Ten percent of
what I own is to be given to God, but the remaining ninety percent is mine.” It is all
God’s.
• As stewards, we are to wisely invest it for the glory of God and the advancement of His
kingdom.

Support systems contrasted
• Priest and Levites (worker in the
Temple): Lev. ; Num. 18:18ff;
• The poor: Deut. 14:22ff
• God’s Work: In the Old Testament,
the Israelites gave for the
construction of the temple and for
the on-going maintenance of its
worship and ministry (Exodus 25:1-9;
35:4-9; 2 Kings 12:4-16; 1 Chronicles
29:1-17
• The Workers of the Church:
• The Evangelist (Preacher): 1 Cor. 9:1-
18; Gal. 6:6
• The Elder: 1 Tim. 5:17-18
• The Poor: (Acts 6:1-6; Romans
12:13; 1 Corinthians 16:1f.; 2
Corinthians 8 & 9; Gal. 2:10; 6:10;
etc.).
• God’s Work: Philip. 4;14-19 2 Cor.
8 & 9; Luke 8:1-3; Acts 18:5; 2 Cor
11:8; 2 John 7-11; 3 John 5-8

• In fact, everything the church owned at that time belonged to the
• poor. The affairs of the poor were the affairs of the church; it supported
• bereft women and children, the sick, and the destitute.34 The spirit of
• boundless, voluntary giving was the basic feature of the movement and
• was more essential than the resulting communal life and the rejection
of
• private property (Eberhard Arnold “the witness of the early church)

CHRISTIAN GIVING FROM BIBLICAL PERSPECTIVES

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