Rethinking Tithing (Part 2)

This is Part 2 of a series titled “Rethinking Tithing.” In this series, we shall explore the historical and cultural contexts of tithing and examine its relevance in the modern-day church.

Last week we learned that the Old Testament embodied the Mosaic Covenant, which was a divine legal agreement exclusively between God and the Jewish nation.

In Part 2 of this series, we shall see that the Mosaic Law dictated three tithes and not just one as is taught in charismatic churches. It is important to note that the Mosaic Law drives home the fact that one must give all three tithes, and failure to do so attracts God’s curses.

“However, if you do not obey the LORD your God and DO NOT CAREFULLY FOLLOW ALL his commands and decrees I am giving you today, all these curses will come on you and overtake you” – Deuteronomy 28:15 (NIV).

“For whoever keeps the whole law and yet stumbles at just one point is guilty of breaking all of it” – James 2:10 (NIV).

Partial obedience to the Mosaic Law was not acceptable in the eyes of God. This is exemplified in the story of King Saul, who lost favour with God for failing to fully obey His commands (see 1 Samuel 15).

The three tithes mentioned in the Law are the Levitical tithe, the Festival tithe, and the Poor tithe. Each had a specific purpose and was intended to support different groups within Israelite society.

Levitical Tithe

“The LORD said to Aaron, ‘You will have no inheritance in their land, nor will you have any share among them; I am your share and your inheritance among the Israelites. I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the tent of meeting’” – Numbers 18:20-21 (NIV).

The Levites (descendants of Aaron), who received the first tithe, were a tribe that was set apart for service to God. The first tithe required that every farmer in Israel set aside one-tenth of their produce each year and give it to the Levites. God had made it clear that the Levites were not permitted to inherit or own land. Therefore, this first tithe was the Levites’ primary source of sustenance, and it allowed them to focus on their religious duties without worrying about providing for themselves.

In contrast to God’s requirements for the tithe-receiving Levites, modern pastors who insist on receiving tithes own extensive personal properties. Joel Osteen, for instance, pastor of Lakewood Church in Houston, Texas, has an estimated net worth of $100 million. Kenneth Copeland, founder of Kenneth Copeland Ministries, has an estimated net worth of $300 million. Benny Hinn, founder of Benny Hinn Ministries, has an estimated net worth of $60 million. Chris Oyakhilome, a Nigerian pastor and founder of Christ Embassy, has an estimated net worth of $50 million. And the list goes on.

What pastor on this good earth forfeits all rights to own personal property so that he and his family can live exclusively on the tithes he receives from his congregation?

Festival Tithe

“But you are to seek the place the LORD your God will choose from among all your tribes to put his Name there for his dwelling. To that place you must go; there bring your burnt offerings and sacrifices, your tithes and special gifts, what you have vowed to give and your freewill offerings, and the firstborn of your herds and flocks. There, in the presence of the LORD your God, you and your families shall eat and shall rejoice in everything you have put your hand to, because the LORD your God has blessed you” –  Deuteronomy 12:5-7 (NIV).

“Be sure to set aside a tenth of all that your fields produce each year. Eat the tithe of your grain, new wine and olive oil, and the firstborn of your herds and flocks in the presence of the LORD your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the LORD your God always” – Deuteronomy 14:22-23 (NIV).

The Festival Tithe, also known as the Festival Offering or Festival Contribution, was an important part of ancient Jewish religious practice. This type of tithe was given during three annual festivals, namely the Feast of Unleavened Bread, the Feast of Weeks, and the Feast of Tabernacles. It was used to support the religious celebrations and feasting associated with these festivals.

The Festival tithes were meant to be a way for the Israelites to express their gratitude to God for the blessings of the harvest as well as to celebrate their religious heritage and identity. This tithe was also a reminder of the importance of community and the responsibility of each individual to contribute to the common good.

Two things to note about the Festival Tithe. First, unlike the Levitical Tithe, the tither of the Festival Tithe was allowed to eat the tithe together with others as part of the joyful festival celebration. This Festival Tithe was consumed by the Levites, the tither, the tither’s family, the tither’s servants, and other Israelites. Second, again unlike the Levitical Tithe, the act of rejoicing in the Lord’s presence was a crucial component of the Festival Tithe.

Which church on this good earth invites the entire congregation, together with their families and employees, to come and enjoy their tithe in the Lord’s presence?

The Poor Tithe

“At the end of every three years, bring all the tithes of that year’s produce and store it in your towns, so that the Levites (who have no allotment or inheritance of their own) and the foreigners, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the LORD your God may bless you in all the work of your hands” – Deuteronomy 14:28-29 (NIV).

“When you have finished setting aside a tenth of all your produce in the third year, the year of the tithe, you shall give it to the Levite, the foreigner, the fatherless and the widow, so that they may eat in your towns and be satisfied. Then say to the LORD your God: “I have removed from my house the sacred portion and have given it to the Levite, the foreigner, the fatherless and the widow, according to all you commanded. I have not turned aside from your commands nor have I forgotten any of them” – Deuteronomy 26:12-13 (NIV).

The Poor Tithe was given every third year and was used to provide for the needs of the Levites (who had no land of their own) as well as for the needs of widows, orphans, and foreigners living in the community. There are three things to note about the Poor Tithe.

First, the Poor Tithe was exclusively for the needy. The Law listed the needy as the Levites who owned no land in Israel, widows, orphans, the fatherless, and foreigners. Second, unlike the Levitical and Festival Tithes, the Poor Tithe did not go to the Jerusalem temple storehouse but was to remain in the towns so that “the fatherless and the widows who live in your towns may come and eat and be satisfied.” Third, the Poor Tithe was given once every three years.

Which church on this good earth gives its tithe to the landless, widows, orphans, the fatherless, and foreigners?

What can we make of all this?

First, in view of the fact that there are actually three tithes prescribed under the Mosaic Law, it follows that the tithing amount has to be more than the 10% demanded by pastors. In one year, the Jews gave a Levitical Tithe (10%), a Festival Tithe (another 10%), and a Poor Tithe which we shall place at an annual 3.3% since this tithe was given once after a period of 3 years. If you add these figures, a tithing Christian should give 23.3% and not 10%.

John MacArthur, pastor of Grace Community Church in Sun Valley, California, notes: “So when someone says the Jew gave ten percent, that isn’t true. The Jew gave twenty-three percent to begin with. It was for the poor people, the widows, and people who didn’t have anything to eat. So they were funding the people who ran the government, which were the Levites; they were providing for national feasts through the festival tithe; and they gave for the welfare program. All this was funding for the national entity. All three of these were taxation, not freewill giving to God. Tithing was always taxation so that the programs of the government could run: the priestly program, the national religious program, and the welfare program.”

Second, anyone examining these three tithes will observe the utmost care and concern that God had for the poor of the land. These tithes served as safeguards that ensured the poor were not oppressed or taken advantage of and were provided for in times of need. The Levitical Tithe catered for the Levites who were considered poor on account of not owning any land in Israel. The Festival Tithe promoted generosity and goodwill for all, including the poor in society. The Poor Tithe was set aside to provide for the needs of the less fortunate members of the community.

Take, for instance, the Mosaic Law’s instructions concerning the tithing of animals. The Law says, “Every tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod —will be holy to the LORD” – Leviticus 27:32 (NIV). This meant that every tenth animal that a Jewish herdsman had was to be offered to the Lord as a tithe, and he got to keep the first nine. If the herdsman had less than nine animals, he would tithe none of them and keep them all. If he had ten to nineteen animals, he would tithe one. If he had twenty-one to thirty-nine animals, he would tithe two, and so forth. This tithing rule considered the reduced circumstances of the poor who owned few animals but placed a heavier charge on the wealthy.

Tithing under the Mosaic Law has its roots in God’s concern for the poor and those in need. God’s plan was that through these three tithes, individual Jews would contribute to the welfare of their community and help alleviate poverty and suffering. This spirit of concern for the poor is God’s heartbeat throughout the Bible. God calls us to “defend the weak and the fatherless; uphold the cause of the poor and the oppressed. Rescue the weak and the needy; deliver them from the hand of the wicked” – Psalms 82:3-4 (NIV). Caring for the less privileged in society serves as a powerful force for social justice and solidarity. As Robert Ingersoll said, “We rise by lifting others.”

In contrast, today’s charismatic churches demand a full 10% even from those in dire financial straits. This lack of consideration for the underprivileged exposes a major shift from the true Gospel of Christ. While the early church was seen to devote time to providing succour for the less privileged (see Acts 20:25; Romans 12:13; Ephesians 4:28; Galatians 2:10, 6:2; Hebrews 13:16; 1 John 3:17), the contemporary church appears to prioritize the financial gain of religious leaders over the well-being of their less fortunate followers. This charismatic version of tithing has seen church leaders live lavish lifestyles while their congregants struggle to make ends meet. To such religious leaders, James writes: “Listen, my dear brothers and sisters: Has not God chosen those who are poor in the eyes of the world to be rich in faith and to inherit the kingdom he promised those who love him? But you have dishonored the poor” – James 2:5-6 (NIV).

Someone once said, “When greed and ambition take over, even the purest intentions can be corrupted, leading to the exploitation of the very people a church is meant to serve.” Charismatic church leaders manipulate Biblical texts on tithing to teach that tithing is a New Testament requirement. They coerce their congregants to tithe in exchange for promises of salvation or prosperity, frequently employing emotionally manipulative tactics and fear-based messages to guilt congregants into tithing. They then use this money to buy themselves homes and cars while members of their congregation struggle to afford basic necessities. Apparently, nothing says “good shepherd” like a pastor with a yacht and a mansion while their flock is left drowning in debt.

As we noted in Part One of this series, God is not obligated to prosper anyone tithing under the new covenant. So as to explain away the never-ending scarcity of their tithing congregants, these church leaders peddle the false narrative that their poverty is a result of a lack of faith, implying that Christians who are poor are responsible for their own misfortune. This harmful and misguided belief not only perpetuates the cycle of poverty but also immortalizes the harmful idea that wealth is a sign of righteousness and poverty is a sign of moral failing.

Conclusion

“But I am afraid that just as Eve was deceived by the serpent’s cunning, your minds may somehow be led astray from your sincere and pure devotion to Christ. For if someone comes to you and preaches a Jesus other than the Jesus we preached, or if you receive a different spirit from the Spirit you received, or a different gospel from the one you accepted, you put up with it easily enough” – 2 Corinthians 11:3-4 (NIV).

It’s surprising how ignorant Christians can be of the Scriptures despite the Bible being the foundation of their faith. Many Christians today have a superficial understanding of the Bible and rely on the interpretations of their pastors and religious leaders without delving into the text themselves. This lack of biblical knowledge has given rise to false teachings that have in turn led many away from the simplicity of the Gospel. Sadly, there is no shortage of church leaders seeking to take advantage of ignorant Christians.

You cannot be a follower of Christ without being a student of the Scriptures. The Bible educates us about God’s character, His plan for humanity, and the principles that underpin the Christian faith. Your Bible will deepen your faith and build a strong foundation for your beliefs so that you “will no longer be infants, tossed back and forth by the waves, and blown here and there by every wind of teaching and by the cunning and craftiness of people in their deceitful scheming” – Ephesians 4:14 (NIV).

Purpose to prioritize your study of the Scriptures as an integral part of your spiritual growth and journey. Make a deliberate effort to study the Scriptures regularly, meditate on its teachings, and apply them to everyday life. Your eternal well-being depends on it.