Rethinking Tithing (Part 1)

Starting this week, I shall embark on a series titled “Rethinking Tithing.” Through this series, we will explore the historical and biblical references related to tithing and examine different interpretations of its relevance in New Testament Christianity.

This being a very wide topic, I will have to break it down into weekly segments. Each segment will focus on a specific facet of tithing and provide in-depth analysis and examples. By the end of the series, you will have a comprehensive understanding of tithing.

I’ll start this week by laying a foundation. I’ll define the terms tithing, testament, and Mosaic Law. This foundation is important in understanding other aspects of the topic that we shall discuss in the coming weeks. It is therefore crucial to have a proper foundation in order to get the right picture.

What is tithing?

Tithing can be defined as the practice of giving the church a tenth of one’s income for the purpose of supporting its work and mission. Tithing is seen as a way Christians demonstrate their faith and devotion to God.

The practice of tithing has its origins in the Old Testament Law. Tithes came in a variety of forms: first, the Levites received a tenth of the Israelites’ crop harvest and animals (Numbers 18:24). In turn, these Levites gave the priests who worked in the temple a tenth of what was given to them (Numbers 18:25–29).

Understanding testaments

A reader of the Bible will notice that the book is divided into two parts named Testaments. The word testament,” as used in the Bible, refers to a covenant, an agreement between two people, or a dispensation that we might think of as a significant period in which God engaged in specific ways with humanity.

The Old Testament is composed of 39 books and focuses on the history of the Jewish people, while the New Testament contains 27 books and centres around the life and teachings of Jesus Christ.

A covenant is exclusive by its very nature, as it defines the terms of specific agreements between God and an individual or individuals. Outsiders who are not parties to the agreement do not have any legal right to claim the benefits or protections established by the covenant.

Understanding the Old Testament

It is important to understand that the Old Testament, or Covenant, was contracted between God and the Jewish people to the exclusion of Gentiles. The term Gentile is used in Jewish and Christian contexts to refer to non-Jews.

The Old Testament Covenant is classified by historians as a Suzerain-Vassal Covenant. This is a covenant where a superior party, in this case, God, promises to rule as a suzerain (king), and the inferior party, Israel, is regarded as the superior’s vassal. In accordance with this covenant, God served as Israel’s protector, provider, and leader throughout the Old Testament. This covenant was a conditional covenant that required obedience from Israel in exchange for God’s blessings and protection.

The actual enactment of the Old Testament or Covenant between God and the Jewish people is recorded in Exodus 19–24, and the Pentateuch books of Leviticus, Numbers, and Deuteronomy shed more light on the terms of this covenant. The location where the old covenant was executed was Mount Sinai (also known as Mount Horeb) after God had led them out of Egyptian slavery.

“Then Moses went up to God, and the LORD called to him from the mountain and said, ‘This is what you are to say to the descendants of Jacob and what you are to tell the people of Israel:  You yourselves have seen what I did to Egypt, and how I carried you on eagles’ wings and brought you to myself.  Now if you obey me fully and keep my covenant, then out of all nations you will be my treasured possession. Although the whole earth is mine, you will be for me a kingdom of priests and a holy nation.’ These are the words you are to speak to the Israelites.” Exodus 19:3-6 (NIV).

Keeping in mind that a covenant is strictly between two parties, we understand that under the old covenant, the parties involved were God and the nation of Israel. This old covenant DOES NOT give a nod to non-Jews, that is to say, Gentiles were not included in it. The following verses show the Gentiles were given the brush-off as far as the old covenant was concerned:

“These are the commands the LORD gave Moses at Mount Sinai FOR THE ISRAELITES” –  Leviticus 27:34 (NIV).

“It will not be like the covenant I MADE WITH THEIR [JEWISH] ANCESTORS when I took them by the hand to lead them out of Egypt, because they did not remain faithful to my covenant, and I turned away from them, declares the Lord” – Hebrews 8:9 (NIV).

“The LORD our God made a covenant WITH US [JEWS] at Horeb. It was not with our ancestors that the LORD made this covenant, but with us, with all of us who are alive here today” – Deuteronomy 5:2-3 (NIV).

 “These are the terms of the covenant the LORD commanded Moses to MAKE WITH THE ISRAELITES in Moab, in addition to the covenant he had made with them at Horeb” – Deuteronomy 29:1 (NIV).

“Listen to the terms of this covenant and tell them to the people of Judah and to those who live in Jerusalem. Tell them that this is what the LORD, the God of Israel, says: ‘Cursed is the one who does not obey the terms of this covenant— the terms I commanded YOUR ANCESTORS [JEWS] when I brought them out of Egypt, out of the iron-smelting furnace. I said, Obey me and do everything I command you, and you will be my people, and I will be your God. Then I will fulfill the oath I swore to YOUR [JEWISH] ANCESTORS, to give them a land flowing with milk and honey — the land you possess today.’ I answered, ‘Amen, LORD.’ The LORD said to me, ‘Proclaim all these words in the towns of Judah and in the streets of Jerusalem: Listen to the terms of this covenant and follow them. From the time I brought YOUR [JEWISH] ANCESTORS up from Egypt until today, I warned them again and again, saying, Obey me. But they did not listen or pay attention; instead, they followed the stubbornness of their evil hearts. So I brought on them all the curses of the covenant I had commanded them to follow but that they did not keep.” – Jeremiah 11:2-8 (NIV).

In Jesus’ mind, the Mount Sinai Covenant was a factual agreement between God and the Jewish people. We see this in the Gospel story where a Canaanite woman, a Gentile, approached Jesus with the request for Him to heal her demonized daughter in Matthew 15:21–28. Jesus’ response to her was, “It is not right to take the children’s bread and toss it to the dogs” Matthew 15:26 (NIV). The children referred to here are the Jewish people, and the bread is the Sinai Covenant in which God promised to bless the Jews if they kept the terms and conditions of the covenant. Dead certain, dogs here refer to the Gentiles.

Paul also makes mention of this alienation of Gentiles from the Old Covenant: “Therefore, remember that formerly you who are Gentiles by birth and called “uncircumcised” by those who call themselves “the circumcision” (which is done in the body by human hands) — remember that at that time YOU WERE SEPARATE FROM CHRIST, EXCLUDED FROM CITIZENSHIP IN ISRAEL AND FOREIGNERS TO THE COVENANTS OF THE PROMISE, without hope and without God in the world. But now in Christ Jesus you who once were far away have been brought near by the blood of Christ” – Ephesians 2:11-13 (NIV).

The Mosaic Law

The Sinai Covenant contains the Mosaic Law. This Law contains 613 commandments and regulations that governed all aspects of Jewish life, including religious practices, social interactions, and dietary restrictions.

Tithing is part and parcel of the Mosaic Law. As noted above, the Mosaic Law was specific to the Israelites, and it was fulfilled and superseded by the coming of Jesus Christ and the establishment of the new covenant. The requirement to tithe is not explicitly stated in the New Testament, nor does it contain any direct commandment to tithe. Instead, it emphasizes the principles of generosity, sacrificial giving, and supporting those in need.

Understanding the New Testament

The New Testament contains teachings and stories about Jesus Christ and his life, death, and resurrection. It is considered the foundation of Christianity and is composed of 27 books written by various authors.

Non-Jews (Gentiles) cannot claim the benefits of the old covenant, nor can they be held to its laws and commandments. In the New Testament, Jesus established a new covenant with his followers that extended to all nations and peoples. This covenant was based on faith in Jesus rather than adherence to the laws and commandments of the old covenant. As such, non-Jews who follow Jesus are not bound by the old covenant but are instead part of the new covenant established through his death and resurrection which also incorporates both Jews and Gentiles.

There are four things to note about the New Testament or covenant:

1. The new covenant extends to the Gentiles

Speaking of the Messiah (Jesus) God says: “It is too small a thing for you to be my servant to restore the tribes of Jacob and bring back those of Israel I have kept. I will also make you a light for the Gentiles, that my salvation may reach to the ends of the earth” – Isaiah 49:6 (NIV).

The Apostles Paul and Barnabas testified of this inclusion of Gentiles in this New Covenant: “From Attalia they [Paul and Barnabas] sailed back to Antioch, where they had been committed to the grace of God for the work they had now completed. On arriving there, they gathered the church together and reported all that God had done through them and how he had opened a door of faith to the Gentiles. And they stayed there a long time with the disciples” –  Acts 14:26-28 (NIV).

Paul also said: “Therefore I want you to know that God’s salvation has been sent to the Gentiles, and they will listen!” – Acts 28:28 (NIV).

2. The new covenant does not include the civil and ceremonial aspects of the Old Testament

The Mosaic Law has three categories: civil, ceremonial, and moral rules. The old covenant’s moral principles are explicitly upheld by the new covenant, but its ceremonial and civil regulations are no longer in force.

“First he said, ‘Sacrifices and offerings, burnt offerings and sin offerings you did not desire, nor were you pleased with them’ —though they were offered in accordance with the law. Then he [Jesus] said, ‘Here I am, I have come to do your will.’ He sets aside the first to establish the second. And by that will, we have been made holy through the sacrifice of the body of Jesus Christ once for all” – Hebrews 10:8-10 (NIV).

“This is an illustration for the present time, indicating that the gifts and sacrifices being offered were not able to clear the conscience of the worshiper. They are only a matter of food and drink and various ceremonial washings —external regulations applying until the time of the new order” – Hebrews 9:9-10 (NIV).

Under the new covenant, Jesus accomplished our righteousness “by setting aside in his flesh the law with its commands and regulations” – Ephesians 2:15 (NIV). The commands and regulations mentioned here include the requirement to tithe.

After Pentecost, the early church’s writings do not breathe a single word about tithing. Instead, what we observe is the gradual drifting away from the temple by the early Christians as we advance through the book of Acts (Acts 2:44–45). In Acts 4:34–37, the early Christians sold their properties and brought the proceeds to the Apostles to be distributed to those in need among them. The end result was that “there were no needy persons among them” – Acts 4:34 (NIV). There was no tithing practiced, and the proceeds from the sales were to specifically benefit the poor among the believers and not church leaders.

3. The new covenant is better and superior to the old covenant

“But in fact the ministry Jesus has received is as superior to theirs as the covenant of which he is mediator is superior to the old one, since the new covenant is established on better promises. For if there had been nothing wrong with that first covenant, no place would have been sought for another. But God found fault with the people and said: ‘The days are coming, declares the Lord, when I will make a new covenant with the people of Israel and with the people of Judah. It will not be like the covenant I made with their ancestors when I took them by the hand to lead them out of Egypt, because they did not remain faithful to my covenant, and I turned away from them,’ declares the Lord” – Hebrews 8:6-9 (NIV).

4. The new covenant has only one requirement

As we have noted above, the old covenant had 613 laws. Israel’s receipt of God’s blessings hinged on their adherence to these laws. The fulfillment of these laws demonstrated Israel’s fidelity and trust in God, whereas disobedience threatened to erode their relationship with Him and consequently the blessings that came with it. In essence, God’s blessings were not automatic but were mediated by Israel’s obedience to the old covenant’s laws.

The new covenant has only one requirement: belief in Jesus. This requirement is based on the idea that Jesus’ death and resurrection provided salvation for humanity; something that the old covenant was unable to do. What we are to believe is that Jesus’ one-time sacrifice on the cross was enough to settle our debt of sin and reconcile us to God, giving us right standing with Him. We do not need to add the old covenant laws or our own works and efforts to earn God’s favour. The sacrifice of Jesus is sufficient, as the writer of Hebrews explains: “We have been made holy through the sacrifice of the body of Jesus Christ once for all” – Hebrews 10:10 (NIV). Tithing was part of Jewish law, and Christians are called to have faith in Jesus and not rely on legal observances such as tithing to dictate their blessings.

The following verses show that all one needs to do in this new covenant is to believe in Jesus.

“After John was put in prison, Jesus went into Galilee, proclaiming the good news of God. ‘The time has come,’ he said. ‘The kingdom of God has come near. Repent and believe the good news!’ – Mark 1:14-15 (NIV).

“He [Jesus] came as a witness to testify concerning that light, so that through him all might believe” –  John 1:7 (NIV).

“Whoever believes in him is not condemned, but whoever does not believe stands condemned already because they have not believed in the name of God’s one and only Son” –  John 3:18 (NIV).

“Jesus answered, ‘The work of God is this: to believe in the one he has sent’” – John 6:29 (NIV).

“I told you that you would die in your sins; if you do not believe that I [Jesus] am he, you will indeed die in your sins” – John 8:24 (NIV).

“They replied, ‘Believe in the Lord Jesus, and you will be saved —you and your household’” –  Acts 16:31 (NIV).

“This righteousness is given through faith in Jesus Christ to all who believe” – Romans 3:22 (NIV).

Understanding giving

Giving in the New Testament is always mentioned in relation to the poor and traveling missionaries. There are numerous examples of Jesus and the early church prioritizing the needs of the marginalized and vulnerable in their giving. In Matthew 25:35–40, Jesus teaches that caring for the needy is equivalent to caring for Him: “Whatever you did for one of the least of these brothers and sisters of mine, you did for me.” The early church in Acts also prioritized giving to the poor with believers selling their possessions and sharing their resources to ensure that no one was in need. In Galatians 2:10, Paul writes that the early church leaders urged him to “remember the poor,” which he adds he was eager to do. The New Testament emphasizes the importance of giving generously and sacrificially to the down and out as a tangible expression of God’s love and care.

Franklin D. Roosevelt once said, “The test of our progress is not whether we add more to the abundance of those who have much; it is whether we provide enough for those who have too little.” Quite the opposite, churches today never encourage giving to the poor. Much weight is placed on tithing and giving to the rich church. Churches focus primarily on their own needs and programs rather than on the needs of those inside and outside their walls.

What do we make of all this?

From what we’ve observed so far, we can extrapolate the following:

One, teaching that Christians are required to tithe to earn God’s favour is incorrect because the new covenant is founded on the belief that Jesus’ shed blood has met all the requirements for our righteousness before God. Tithing is not a prerequisite for salvation, righteousness, or receiving God’s favour. Therefore, it’s necessary to cut loose misleading and harmful beliefs that suggest non-tithers are lacking in righteousness or are unsaved. Teaching believers that they must tithe is not in line with the true Gospel of Jesus Christ. It is a departure from the message of salvation through faith in Him alone.

The church in Galatia fell prey to such a false gospel. Paul notes that they were “observing special days and months and seasons and years” as required under the old covenant. He further tells the Galatian church, “I fear for you, that somehow I have wasted my efforts on you” – Galatians 4:10-11 (NIV). Listen to the strong language that Paul uses to address the church: “I am astonished that you are so quickly deserting the one who called you to live in the grace of Christ and are turning to a different gospel — which is really no gospel at all. Evidently some people are throwing you into confusion and are trying to pervert the gospel of Christ. But even if we or an angel from heaven should preach a gospel other than the one we preached to you, let them be under God’s curse! As we have already said, so now I say again: If anybody is preaching to you a gospel other than what you accepted, let them be under God’s curse!” – Galatians 1:6-9 (NIV). The gospel that teaches tithing as a means of receiving God’s favour is a perverted gospel; one that is really no gospel at all.

Two, giving tithes to a pastor shows one’s ignorance of Biblical teachings on the tithe. God designated the Levites as the sole receivers of the tithe. “Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the LORD” – Numbers 18:24 (NIV). No other group in Israel, including kings and prophets, received tithes. The Levites were a tribe in Israel designated for the priesthood. Pastors are not Levites. The majority of them are not Jews. Pastors do not serve in the temple in Jerusalem under the old covenant. Pastors are spiritual leaders in Christian communities who serve as ministers under the new covenant. This covenant, established through the death and resurrection of Jesus Christ, replaced the old Mosaic covenant and emphasizes grace, forgiveness, and salvation through faith in Jesus.

Three, we need to reiterate that the promise of material wealth was made exclusively to Jewish tithers under the old covenant. Under the new covenant, which is based on faith in Jesus Christ, material wealth is not promised to those who practice tithing. Instead, believers are encouraged to “work, doing something useful with their own hands, that they may have something to share with those in need” – Ephesians 4:28 (NIV). Non-Jews giving 10% of their income and believing that God will reward them similar to how He rewarded the Israelites is a barrel of laughs. And the ones doing the laughing are pastors on their way to the bank!

Conclusion

Tithing is a cumbersome burden for many Christians, especially those who are struggling financially. Giving 10% of one’s income can be a significant financial sacrifice, and for those who are already struggling to make ends meet, it can feel like an impossible task. Additionally, some people may feel pressured or guilted into tithing by their church or religious community which can create further stress and resentment.

More tragically, tithing is a work of the Law that separates the believer from the saving grace of Christ. The Bible teaches that salvation is a free gift of God’s grace that cannot be earned or merited through good works or obedience to the Law. Tithing, while being a noble act of giving, is ultimately a work of the Law and cannot earn a person favour with God or secure their salvation under the new covenant. The Apostle Paul warned believers against turning to the Mosaic Law and urged them to rely on the grace of Christ for their salvation. In Galatians 5:4, he wrote, “You who are trying to be justified by the Law have been alienated from Christ; you have fallen away from grace” (NIV).

While giving generously and sacrificially is an important aspect of the Christian life, it should be done out of gratitude and love for God, rather than as a means of earning favour or salvation. This does not mean that Christians should completely disregard the Old Testament, as it still provides important historical and theological context for the faith. But, as a Christian, you should believe in the grace and forgiveness offered through faith in Jesus, rather than the legalistic requirements of the Old Testament.