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What Is Tithing And Why Is It Important?
by John C. Maxwell

TITHING: A BIBLICAL FOUNDATION

Question: Isn’t Tithing Under the Old Testament Law?

Answer: No. While tithing one’s income was a lawful practice for God’s people, tithing was practiced by patriarchs 400 years before the law was even around (Gen. 14:20/ 28:22)! Abraham “tithed” to the Lord through the priest Melchizedek as a lifestyle principle, not a ritual. According to Deuteronomy 14:22-23, tithing was to be a practice of prioritizing God in life, and of recognizing that He is the source of our income.

Question: How Do We Know That “Tithe” Means 10%?

Answer: Tithing is directly mentioned thirty-nine times in Scripture, and in each case it means “a tenth part.” Again, in Genesis 14 it states that Abraham “tithed to the Lord;” then, in the New Testament explanation of that event, Hebrews 7:2-4 says that it was 10%. Numbers 18:26 speaks of the Levites “tithing off of the tithe” by giving 10% to the Lord from their income.

Question: What If I Go Broke Giving Up That Much Income?

Answer: This is a natural objection, given that the person still operates off of this world’s rationale. In God’s economy, however, the more a person sows, the more he reaps (Galatians 6:7). Give and it shall be given unto you, (Luke 6:38). Tithing is just one of the three ways to “invest” in God’s kingdom --- and in every case, God promises to repay in abundance. There is nothing unspiritual about this. The Apostle Paul discusses how to invest in the ministry through giving in Philippians, then concludes with verse 19: “And my God shall meet all your needs according to His riches in glory by Christ Jesus.” Doubtless, prosperity preachers today can distort this sowing/reaping principle --- but it remains a scriptural principle just the same. The classic test illustrating this is Malachi 3:8-12 where God instructs His people to bring their tithe to His storehouse in order to prove His generosity, as He blesses in return.

Question: Does Jesus or The New Testament Teach Us To Tithe?

Answer: People often mistake the New Testament truth that since “everything” belongs to the Lord, tithing is now obsolete. It is true that everything does belong to God, but far too often this becomes a cop-out for carnal people to hold on to money and material things. They prefer to spiritualize the issue just as the Pharisees did in Matthew 15:4-6. Jesus is concerned about both our understanding that God owns everything and that we ought to continue exhibiting our submission to God (tangibly) through the act of tithing, Matthew 23:23. Luke 11:42 echoes the same truth, straight from Jesus’ lips. Tithing is brought up again in Hebrews 7:5-9 where the writer discusses Melchizedek receiving tithes as a “type of Christ.” Clearly, this age of grace we live in was not to eliminate a biblical practice like tithing; if anything, we should be living an even greater, more supernatural life by giving more than our tithe!

Question: Where Should My Tithe Go?

Answer: This question has no dogmatic, scriptural answer, since the references to tithing aren’t specific as to where the tithe should be given. In the Old Testament, tithes were received at the place of worship, which, today could be interpreted as the local church. This practice continued, even into the New Testament. Malachi 3:10 instructs us to “bring the tithe into the storehouse.” This is where the term “storehouse tithing” comes from. The storehouse represents God’s designated place of (corporate) worship; the place where His people are spiritually fed and nurtured. Again, this seems to imply the local church. The Apostle Paul argues that financial giving to the local church enables the elders or bishops to be supported, again implying that we should tithe to the body of believers where we are taught.

Question: But What If I’m Not Able To Do This?

Answer: Obviously, God calls us to give what we cannot what we can’t. Nothing more and nothing less. If someone is unemployed or in school, under the financial care of someone else -- then there may be no income to tithe. But the challenge God gives us in Scripture is to become a liberal giver; to practice the principle of giving our first and our best to Him. Hence, tithing becomes less an issue of the wallet, and more an issue of trust. Am I trusting God to meet my needs, as I put Him first with my finances? No doubt, we live in the age of grace. God calls us to freedom, not bondage. But formal membership in a local church calls us to live above our rights. It’s not an issue of being God’s child; it’s an issue of being God’s example for others.

Question: But What If I Can’t Give “Cheerfully?”

Answer: It is true, 2 Corinthians 9:7 calls us to only give offerings that we have purposed to give; not grudgingly, but with a cheerful heart. However, note two truths. The context of this chapter refers to a special offering for an outside need, not to tithing. Tithing is the base (which God owns anyway: Malachi 3:8). Offerings are what we give (or “offer”) to God over and above the tithe. Offerings are one of the three ways we can invest in God’s kingdom, alongside tithing and giving to the poor (Proverbs 19:17). The second truth we should note is that if we cannot tithe with a cheerful heart -- our goals ought to be to change our heart, not our tithing amount. God enables the Spirit-filled believer to live above rights and the flesh. We should be living supernaturally, not naturally.

Question: Isn’t All This Just Legalism?

Answer: Let’s talk for a moment about legalism, grace and commitment. In the Old Testament, a Jew was first required to give one tenth to God. Then at harvest time, the farmer must give the firstfruits to God, and that consisted of one sixth of his increase. Then every three years a second tenth was given for the poor -- social security tax. In addition were the special offerings of cleansing and consecration. That means that his total contribution to religion would be nearer to a fifth of his income that a tenth-- and that does not include voluntary support to the local synagogue. It is not difficult to imagine the temptation in times of stringency to withhold the tithe. So there we have our answer as to how much of His income Jesus gave to God.

If we object that the Jews were under law and we Christians are under grace, and that for us the law of the tithe has been abrogated, another question arises. Will a Christian who is experiencing intimacy with his Lord wish to take advantage of grace so that he can give less to God’s work than the less privileged Jew who knew nothing of Calvary’s sacrifice and the inestimable blessings it has brought? Was our Lord’s matchless generosity in becoming poor for us intended to beget parsimony in His children? Paul cited it rather as an incentive to sacrificial giving.

Tithing was practiced by the patriarchs four hundred years before the Law was given (Gen. 14:20; 28:22). The usage of consecrated tithes prevailed among Romans, Greeks, and Arabians as well as with the Jews; so tithing seems to rest on the common law of God’s Kingdom rather than on special Hebrew legislation. Jesus gave tithes and offerings. Is the servant greater than his Lord?

It is a misconception of the meaning of “grace” to think that it leaves it open for a believer to do less than a devout Jew would have done. If the true spirit of grace has gripped my heart, I will not be calculating the minimum I can get away with but the maximum I can give to my Lord. The New Testament standard is not lower than the Old.

In speaking about tithing in Matthew 23:23 Jesus said, “You tithe mind and dill and cummin, and have neglected the weightier provisions of the law: justice and mercy and faithfulness; but these are the things you should have done without neglecting the others.” Did that obligation cease a few days later when He died? Is the Christian not “under law to Christ,” with His higher law of love? “I am not free from God’s law,” said Paul, “but am under Christ’s law” (1 Cor. 9:21, NIV).

It would seem from an impartial weighing of the relevant Scriptures, that though there is not legal obligation on a believer to give a tithe, or more, of his income, his experience of Christ’s matchless grace should provide a powerful incentive to emulate the example of his Master. As has been said, sacrifice is the ecstasy of giving the best we have to the One whom we love the most.

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