The document discusses what the Bible says about tithing by examining stories from the Old and New Testaments. It finds that tithing was a practice in the Old Testament but was not a command and did not necessarily mean 10% of income. In the New Testament, there is no command for Christians to tithe but they are encouraged to generously share their resources with others, including church leaders, other believers, and those in need. The conclusion is that Christians are not bound by the law of tithing but their love and freedom may prompt giving of more than 10%.

1. What does the Bible
say about tithing?
by JanEgil Gulbrandsen - 2009
Updated
March 2015

2. Tithing
• Tithing is mentioned 28 times in the old
testament and 9 times in the new
testament
• But tithing does not necessarily mean
giving 10% to “the local church”
• This presentation is an attempt to get a
true “biblical understanding” what tithing
is all about – free of personal agendas to
keep the religious machinery going

3. Tithing
• Tithing in the old testament
• First story:
• The first time tithing is mentioned in the
Bible is in Genesis chapter 14
• (NB.This was before the law was given)

4. Tithing
• Abrahams nephew Lot and his family was taken
captive and everything they owned was stolen
by “foreign kings”
• Abraham decided to take his (318 trained) men
and go after them…
• Abraham (with the help of the Lord) managed to
free them all and recover all the lost property
• Melchizedek - the priest (a picture of Jesus)
blesses Abraham by God the most high and
blesses God for the victory
• Then Abraham gave him (Mel) a tenth of
everything (Gen. 14:20)

5. Tithing
• What really happened here:
• 1) Abraham trusted God to support him in
battle to establish justice
• 2) God delivers on Abrahams trust
• 3) The priest “Mel” blesses Abraham for
his faith in God
• 4) In his thankfulness Abraham gives
“Mel” a tenth of all the loot (plunder) he
had just gained

6. Tithing
• Does this story indicate, or can this story
be used as legitimacy or justification for
• 10% tithing of all monthly income from our
daily labor?
• Absolutely not.
• This was a “one time giving” by Abraham.
• Not “a law” or a rule that says: Give 10%
of everything you earn – week after week.

7. Tithing
• Second story:
• Deuteronomy 14: 22-29
• If you have not read this story before it is
almost ”unbelievable” – the tithing is spent
on a lavish private “party”
• This is the story that “few pastor” wants
you to know…
• This is how it goes:

8. Tithing
• Be sure you set aside “a tenth” of all produce
(farm production) each year
• Eat the tithe of your grain, new wine, oil, and the
firstborn of your herds and flocks in the
presence of the Lord our God “at Gods dwelling
place” (the temple)
• It the temple is to far away: Sell all your produce
and use the money to buy “whatever you like”
• Cattle – sheep – wine and other strong drink – or
anything you need for the party
• (sorry about the mentioned of “strong drink” or liquor – I’m sure it was not a
absolute requirement – but I refuse to leave it out like some do)

9. Tithing
• This is the purpose:
• Then you and your household shall eat and
rejoice in the presence of the Lord
• And do not forget (to invite) the Levites ( the
pastors and church leaders) for they do not
have an inheritance (farm) of their own
• Also invite the strangers, the fatherless and the
widows in your town and they shall eat and be
satisfied
• The Lord your God (in doing this) will bless you
in all your work of your hands

10. Tithing
• In plain English:
• You decide how you use your tithe
• Use it for a party of thanksgiving to the Lord
• Invite anyone who is poor and in need
• This is pleasing to the Lord

11. Tithing
• Third story:
• Tithing was a common way for kings and rulers
of taxing the people
• Read Samuels speech to Israel in
1 Samuel 8 – verse 15 and 17
• Samuel warns the people that if they insists on
having a king (“big” government) the king will
“make the people work for him” and tax the
farmers 10%
• This tithing is really a government tax
• (It’s unclear (to me) if this is “the tithe” or an additional tithe over and above
the tithe the law required)

12. Tithing
• Forth story - Genesis chapter 28:
• Jacob has a prophetic dream about the promised
land and all his descendents
• He wakes up from the dream and is afraid
• He makes a vow (a promise):
• If God will be with me and protect me,
• If God will feed me and cloth me,
• Then the Lord will be my God
• And of all you (God) give me – (increase of
possessions) I will give you a tenth (Verse 22)

13. Tithing
• What really happened here:
• As we see from the story – Jacob voluntarily and
on his own initiative offered to give
• a tenth to the Lord (if God did a lot of thing for
him first)
• This was a promise initiated by Jacob in
thankfulness to God,
• Not a commandment from God that Jacob had
to fulfill

14. Tithing
• Fifth story – Leviticus chapter 27
• These are the commandments the Lord
gave Moses on Mount Sinai for the
Israelites (verse 34)
• This belongs to the Lord: a tithe from all
of the land - grain and fruit, the herd and
flocks (Verse 30 to 33)
• All the tithes is to be given to the Levites
(Numbers 18:21)
• (As you know: We are free from the law of Moses – and we do not
have a Levitical preast hood anymore)

15. Tithing
• Tithing in “the new testament” (before the cross)
• Lukas 11:42
• Jesus complement the Pharisees for tithing but
woes them for neglecting justice and the love of
God
• Does Jesus in this verse suggest or indorse
“law commanded” tithing for “Christians”?
• Absolutely not - The Pharisees were men
under the law – they were not Christians

16. Tithing
• Tithing in “the new covenant” (after the cross)
• There is no commandment of tithing in the
new covenant writings (or anywhere else in the N.T.)

17. Tithing
• How about Hebrews chapter 7?
• Is not the mention of tithing in this chapter
“proof” of the laws requirement for tithing and
that it is still applicable to “the new covenant
church”?
• The story here (staring in Heb. 6:13) is not about tithing
but about “the certainty of Gods promise”
• God has set a hope before us – this is His
promise: Jesus our priest forever
• This Jesus is so great (represented by “Melchizedek”)
that even Abraham chose to gave him a tenth
• In other words: We like to give to someone so
great!

18. Tithing
• Tithing in “the new covenant” (after the cross)
• But there are a number of scriptures that
tells us to share our material goods with
the 1) church leaders,
• 2)the church members
• and 3) the needy

19. Tithing
• 1) Regarding the church leaders:
• “The Lord has commanded that those who
preach the Gospel should receive their living
from the gospel” 1 Cor. 9:11-14
• “Anyone who receives instruction in the word
must share “all good things” with his instructor”
(teacher) Gal 6:6
• “The elders (pastors) who direct the affairs of the
church well, are worthy of double honor” ( and
adequate financial support) 1 Tim 5:17

20. Tithing
• 2) Regarding your fellow Christians:
• “Share with each other your material blessings”
(Rom. 15:25-27)
• “On the first day of every week – set aside a
sum of money in keeping with his income (as
God has prospered him) to be sent to (the
church in) Jerusalem” (1 Cor. 16:2-3)
• Great generosity - “they gave as much as they
were able and even beyond their ability”
(2 Cor.8:3)
• “Just as you excel in everything – faith, speech,
knowledge and love, see that you also excel in
the grace of giving” (2 Cor. 8:7)

21. Tithing
• 3) Regarding the needy:
• Jesus said: “For I was hungry and you
gave me nothing to eat, I was thirsty and
you gave me nothing to drink, I was a
stranger and you did not invite me in, I
needed clothes and you did not clothe me,
I was sick in prison and you did not look
after me,
• Whatever you did not do to any of these,
you did not do to me” (Matt. 25:43-45)

22. Tithing
• In conclusion:
• We – the church – are clearly not under
the law of tithing…
• And just because Abraham (living before
the time of the law) choose to give “Mel”
10% of his “plunder”, that does not mean
that you have to
• So forget your “calculator” and the
discussion if your tithing is of your gross
or net income

23. Tithing
• But pay close attention:
• That does not mean that “new covenant
believers” don’t give
• Infect we are under “a higher law”
• To love our neighbor as our self
• Everything we own and everything we
earn belong to God
• And we are to “set aside” every week what
God prompts us to give…

24. Tithing
• Not because we have to…
• But because we love to…
• It’s a part of “our new nature” (Christ within
me) to give – to help – to share - over and
above our ability… (2 cor. 8:3)
• That can easily ad up to much more then
10%
• We are not under the law – but our love
and freedom makes us give…

25. Tithing
• Your future “giving” will most likely look
like this:
Sharing your
earthly income and
possessions
in love
will most likely ad up
to more then 10%
10%
tithing
We are free from
the law
of tithing

26. Tithing
The End