Type of Doctrine: Secondary or Tertiary
"The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver."
-2 Corinthians 9:6-7 ESV
Why Does It Matter?
The concept of giving money is found in the Old Testament tithing system, and the concept of generous giving is seen in the New Testament. How much should Christians give? When Christians do not give ten percent, are they robbing God? You can see the importance of thinking through this topic biblically.
This doctrine is generally considered either a secondary or tertiary issue. It could possibly affect where one goes to church, but often well-meaning Christians can disagree and remain in the same church.
What Is It?
The word "tithe" means a tenth. However, in the Old Testament, there were multiple tithes given which has led some to argue that the amount was twenty percent or higher. While the New Testament mentions cheerful giving, it does not seem to command a tithe. So, are Christians required to give a tithe? Some scholars say yes while others say no. How much, then, do they give (e.g., 10 percent, 20 percent, or 23.3 percent)? Is it based on net income or gross income? Should they be given to the church only or can they be split and given to other organizations as well? Many scholars disagree as they seek to answer these questions biblically.
However, it must be mentioned: the question concerning tithing should not merely be answered pragmatically. In other words, we shouldn't argue that tithing is right because the tithe works to fund churches. Or, on the other hand, we shouldn't fear tithing not being in place because of the implications on funding churches. Instead, we should seek to understand, believe, and practice whatever God says in Scripture. In other words, we don't develop our doctrine of tithing based on what works; we develop our doctrine of tithing on Holy Scripture.
There are many Scriptures which address the subject of giving. Here are some of the key Scriptures on tithing from the Old Testament:
Genesis 14:18-20 - "18 And Melchizedek king of Salem brought out bread and wine. (He was priest of God Most High.) 19 And he blessed him and said, "Blessed be Abram by God Most High, Possessor of heaven and earth; 20 and blessed be God Most High, who has delivered your enemies into your hand!" And Abram gave him a tenth of everything."
Genesis 28:20-22 - "20 Then Jacob made a vow, saying, 'If God will be with me and will keep me in this way that I go, and will give me bread to eat and clothing to wear, 21 so that I come again to my father's house in peace, then the LORD shall be my God, 22 and this stone, which I have set up for a pillar, shall be God's house. And of all that you give me I will give a full tenth to you.'"
Leviticus 27:30-33 - "30 Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD's; it is holy to the LORD. 31 If a man wishes to redeem some of his tithe, he shall add a fifth to it. 32 And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman's staff, shall be holy to the LORD. 33 One shall not differentiate between good or bad, neither shall he make a substitute for it; and if he does substitute for it, then both it and the substitute shall be holy; it shall not be redeemed."
Numbers 18:20-24 - "20 And the LORD said to Aaron, 'You shall have no inheritance in their land, neither shall you have any portion among them. I am your portion and your inheritance among the people of Israel. 21 To the Levites I have given every tithe in Israel for an inheritance, in return for their service that they do, their service in the tent of meeting, 22 so that the people of Israel do not come near the tent of meeting, lest they bear sin and die. 23 But the Levites shall do the service of the tent of meeting, and they shall bear their iniquity. It shall be a perpetual statute throughout your generations, and among the people of Israel they shall have no inheritance. 24 For the tithe of the people of Israel, which they present as a contribution to the LORD, I have given to the Levites for an inheritance. Therefore I have said of them that they shall have no inheritance among the people of Israel.'"
Numbers 18:25-29 - "25 And the LORD spoke to Moses, saying, 26 'Moreover, you shall speak and say to the Levites, 'When you take from the people of Israel the tithe that I have given you from them for your inheritance, then you shall present a contribution from it to the LORD, a tithe of the tithe. 27 And your contribution shall be counted to you as though it were the grain of the threshing floor, and as the fullness of the winepress. 28 So you shall also present a contribution to the LORD from all your tithes, which you receive from the people of Israel. And from it you shall give the LORD's contribution to Aaron the priest. 29 Out of all the gifts to you, you shall present every contribution due to the LORD; from each its best part is to be dedicated.''"
Deuteronomy 12:17-19 - "17 You may not eat within your towns the tithe of your grain or of your wine or of your oil, or the firstborn of your herd or of your flock, or any of your vow offerings that you vow, or your freewill offerings or the contribution that you present, 18 but you shall eat them before the LORD your God in the place that the LORD your God will choose, you and your son and your daughter, your male servant and your female servant, and the Levite who is within your towns. And you shall rejoice before the LORD your God in all that you undertake. 19 Take care that you do not neglect the Levite as long as you live in your land."
Malachi 3:8 -"8 Will man rob God? Yet you are robbing me. But you say, 'How have we robbed you?' In your tithes and contributions."
There are many other texts in Deuteronomy and the rest of the Old Testament on tithing. However, now I will give some relevant texts on tithing from the New Testament:
Matthew 23:23 - "23 Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others."
Luke 18:12 - "12 I fast twice a week; I give tithes of all that I get."
Hebrews 7:1-10 - "1 For this Melchizedek, king of Salem, priest of the Most High God, met Abraham returning from the slaughter of the kings and blessed him, 2 and to him Abraham apportioned a tenth part of everything. He is first, by translation of his name, king of righteousness, and then he is also king of Salem, that is, king of peace. 3 He is without father or mother or genealogy, having neither beginning of days nor end of life, but resembling the Son of God he continues a priest forever. 4 See how great this man was to whom Abraham the patriarch gave a tenth of the spoils! 5 And those descendants of Levi who receive the priestly office have a commandment in the law to take tithes from the people, that is, from their brothers, though these also are descended from Abraham. 6 But this man who does not have his descent from them received tithes from Abraham and blessed him who had the promises. 7 It is beyond dispute that the inferior is blessed by the superior. 8 In the one case tithes are received by mortal men, but in the other case, by one of whom it is testified that he lives. 9 One might even say that Levi himself, who receives tithes, paid tithes through Abraham, 10 for he was still in the loins of his ancestor when Melchizedek met him."
And now I'll list some generic New Testament verses on giving:
Matthew 6:1-4 - "1 Beware of practicing your righteousness before other people in order to be seen by them, for then you will have no reward from your Father who is in heaven. 2 Thus, when you give to the needy, sound no trumpet before you, as the hypocrites do in the synagogues and in the streets, that they may be praised by others. Truly, I say to you, they have received their reward. 3 But when you give to the needy, do not let your left hand know what your right hand is doing, 4 so that your giving may be in secret. And your Father who sees in secret will reward you."
Matthew 6:19-21 - "19 Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal, 20 but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal. 21 For where your treasure is, there your heart will be also."
Luke 6:38 - "38 [G]ive, and it will be given to you. Good measure, pressed down, shaken together, running over, will be put into your lap. For with the measure you use it will be measured back to you."
Luke 21:1-4 - "1 Jesus looked up and saw the rich putting their gifts into the offering box, 2 and he saw a poor widow put in two small copper coins. 3 And he said, 'Truly, I tell you, this poor widow has put in more than all of them. 4 For they all contributed out of their abundance, but she out of her poverty put in all she had to live on.'"
1 Corinthians 13:3 - "3 If I give away all I have, and if I deliver up my body to be burned, but have not love, I gain nothing."
1 Corinthians 16:1-2 - "1 Now concerning the collection for the saints: as I directed the churches of Galatia, so you also are to do. 2 On the first day of every week, each of you is to put something aside and store it up, as he may prosper, so that there will be no collecting when I come."
2 Corinthians 8:1-4 - "1 We want you to know, brothers, about the grace of God that has been given among the churches of Macedonia, 2 for in a severe test of affliction, their abundance of joy and their extreme poverty have overflowed in a wealth of generosity on their part. 3 For they gave according to their means, as I can testify, and beyond their means, of their own accord, 4 begging us earnestly for the favor of taking part in the relief of the saints--"
2 Corinthians 9:6-7 - "6 The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. 7 Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver."
1 Timothy 6:17-19 - "17 As for the rich in this present age, charge them not to be haughty, nor to set their hopes on the uncertainty of riches, but on God, who richly provides us with everything to enjoy. 18 They are to do good, to be rich in good works, to be generous and ready to share, 19 thus storing up treasure for themselves as a good foundation for the future, so that they may take hold of that which is truly life."
Hebrews 13:16 - "16 Do not neglect to do good and to share what you have, for such sacrifices are pleasing to God."
There are four main views on tithing. The chart below explores each view.
4 Views on Tithing
View | Description |
The Foundations of Giving | Storehouse tithing is required. Tithes should only be given to the church (i.e., not a parachurch or other organizations). The Old Testament storehouse means the New Testament church. Tithing was practiced by Abraham and Jacob so it predated the law given by God to Moses (i.e., Mosaic Law). Therefore, Christians should still practice it today. |
The Post-Tithing View | Tithing is not required. Tithing is described but not prescribed. Also, it is unclear what total percentage of tithes were given. The most common options are 10 percent, 20 percent, or 23.3 percent. Thomas Schreiner claims that when the required tithes are added together "the amount certainly exceeded 10 percent . . . the number was probably somewhere around 20 percent per year" (Thomas Schreiner, "7 Reasons Christians Are Not Required to Tithe"). The Levitical tithe, festival tithe, and the charity tithe were fulfilled and are no longer required. |
Tithing in the New Covenant? | Tithing may or may not be for today. Tithing (ten percent) may be a good starting point. Believers should seek what the Holy Spirit is leading them to give. |
The Covenantal Tithe | Yes, tithing (giving ten percent) is required under the New Covenant (i.e., equivalent to the tithe for the Old Testament priest, which would be the church). Not tithing is robbing God. |
Application
God loves generosity! As Sam Storms points out, "Not to give at all, or to give disproportionately to your income (which is the case with most Christians today), or to give grudgingly, is indeed sin. Let us be joyful and generous in our giving. After all, everything we own belongs to God anyway!" (Sam Storms, "Tithing"). Thus, I'll end with Paul's words of application: "[W]hoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver" (2 Cor. 9:6-7).
Where Can I Learn More?
Bibliography:
-Croteau, David A., ed. Perspectives on Tithing: 4 Views. Nashville, TN: B&H, 2011.
-Greg Wilson provides a summary and review of Perspectives on Tithing here.
-Thomas Schreiner has an article on The Gospel Coalition site titled, "7 Reasons Christians Are Not Required to Tithe"
-William Barcley has an article on The Gospel Coalition site titled, "The Bible Commands Christians to Tithe"
-Sam Storms has an article title, "Tithing"
-GotQuestions has a brief article on tithing titled, "What does the Bible say about Christian tithing?"