Is the practice of tithing prescribed or proscribed?
* A position paper presented to TSN Academy
Tithe simply means "tenth", or in modern parlance ten percent.
Before the Law :
• Abraham paid tithes to Melchizedek (Genesis 14:20; Hebrews 7:6); and
• Jacob vowed unto the Lord and said, “ of all that you give me I will give you a tenth."
Notice that it was a practice we are confronted with. Are there other similar practices? Yes.
• Women presented their maids to their husbands in their stead to have children
• Sarai presented Hagai to Abraham and birthed Ishmael.
• Leah presented her maid Zilpah to Jacob (birthing Gad and Asher)
• Rachael presented her maid Bilhah to Jacob (siring Dan and Naphtali)
It appears Jacob learned many things from grandpa.
• Circumcision predated the Law. God Himself made it a sign of His covenant with Abraham. It was so serious that any uncircumcised male is cut off from his people. This is entrenched in the Law but jettisoned in the NT. Physical circumcision is disregarded in the NT. The emphasis is ON the circumcision of the heart.
Encoded in the Law :
The tithe was subject to a variety of legislation.
i. Numbers 18:20-32 provides for support of the Levites and the priests through the tithe and it was ordered further that they were themselves to dedicate to the Lord a tenth of these receipts, which were to be devoted to the maintenance of the high priest.
ii. The Deuteronomic code (about 40 years later) modified or extended the previous one:
a. They were to bring their tithes, together with their other offerings and firstfruits, to the chosen centre of worship, there to be eaten in celebration in company with their children, their ervants, and the Levites (Deut. 12:5-18).
b. All the produce of the soil was to be tithed every year, and these tithes with the firstlings of the flock and herd were to be eaten in the metropolis.
c. But in case of distance, permission was given to convert the produce into money, which was to be taken to the appointed place and there spent for food for a festal celebration, in which the Levite was to be included (Deut. 14:22-27).
d. Then follows the direction that at the end of three years all the tithe of that year was to be gathered and laid up within the “gates” and that a festival was to be held in which the stranger, the fatherless, and the widow , together with the Levite, were to partake (Deut. 14:28-29).
e. Last, it was ordered that after taking the tithe in each third year, “the year of tithing,” every Israelite had to declare that he had done his best to fulfil the divine command (Deut. 26:12-14).
In summary we understand that:
i. one-tenth of the whole produce of the soil was to be assigned for the maintenance of the Levites;
ii. out of this the Levites were to dedicate a tenth to God for the use of the high priest;
iii. a tithe, in all probability a second tithe, was to be applied to festival purposes; and
iv. in every third year either this festival tithe or a third tenth was to be eaten in company with the poor and the Levites.
The Law was given through Moses for the Jews. Other nations (called the Gentiles) were not obliged to observe the Law.
Gentiles were not under the Law:
• Romans 2:14(NKJV ) ... Gentiles, who do not have the law...
• Ephesians 2:11-12 ... you, Gentiles .., (were) aliens from the commonwealth of Israel and strangers from the covenants of promise
• In the Council of Jerusalem, adherence to the Law was a major debate. A sect of the Pharisees who believed rose up, saying, "It is necessary to circumcise them, and to command them to keep the Law of Moses." Now the apostles and elders came together to consider this matter (Act 15:5-6). Peter's response was clear Why do you test God by putting a yoke on the neck of the disciples which neither our fathers nor we were able to bear? It was then concluded that we should not trouble those from among the Gentiles who are turning to God, but that we write to them to abstain from things polluted by idols, from sexual immorality, from things strangled, and from blood .(Act 15:20). No mention was made of tithing Grace and truth came through Jesus Christ (John 1:17). I like to describe NT giving as giving by grace and the OT legal.
Mentioned in the Gospel :
Tithe was mentioned in the gospel (Matthew 23:23) and the context is very clear and it is not an endorsement of the practice. Jesus was addressing hypocrites, scribes and Pharisees. The NCV puts it this way: "How terrible for you, teachers of the law and Pharisees! You are hypocrites! You give to God one-tenth of everything you earn—even your mint, dill, and cumin. But you don't obey the really important teachings of the law—justice, mercy, and being loyal. These are the things you should do,as well as those other things.
Mentioned in the Gospels is the observance of the Sabbath. Its prescription in the Law was premised on God's example of resting on the Sabbath. People were put to death for not keeping the Sabbath. It was that serious. In the prophets, it was a subject of a major grouse God had with Israel .
What is the NT view of the Sabbath? In a few words Sabbath for man NOT man for Sabbath . The principle of rest is enunciated but not the practice of keeping a particular day of the week. To him that takes a day to be holy, to him it is holy. To him that takes all days to be holy to him ... The NT teaches the principle of rest and Jesus demonstrated it in life and ministry. Many a time He would take the followers away from the multitude to rest.
What is the conclusion? That a practice predates the law; coded in the Mosaic Law; expounded in the prophets and even mentioned in the gospels does not necessarily have to be a universal practice for every dispensation.
Now to tithe:
The OT is a temple-based worship model, a high-maintenance model for that matter and it was to be supported by the tithes of the people. They were more like taxes than gifts.
The local church does not have the same function as the temple did - the church is not a storehouse; the Mosaic Law was expressly set aside for Christians; the command to tithe is not carried over to the NT revelation.
Principles of giving by grace
i. God is the Model, Motivator and Equipper of all grace giving
ii. Giving one's money to the Lord is an extension of the prior gift of one's own self
iii. Whatever one gives should be made in the recognition that everything the believer has belongs to God
iv. The attitude is more important than the amount. Giving by grace should be characterised by:
a. joy (2 Corinthians 8:2)
b. cheerfulness (2 Corinthians 9:7)
c. liberality (2 Corinthians 8:2)
d. sacrifice (2 Corinthians 8:2-3)
e. eagerness (2 Corinthians 8:4, 7-8)
f. willingness (2 Corinthians 8:12; 9:2)
g. perseverance (2 Corinthians 8:10-12)
h. integrity (2 Corinthians 8:20-21)
v. Giving is a spiritual exercise in which all believers may participate – even poor ones (2 Cor 8:2; Luke 21:1-4)
vi. The value of a gift is not determined by its amount but by its cost (2 Cor 8:2; Luke 21:1-4). The question should not be, how much can I spare? but rather how much can I sacrifice? NOT how much can I give? But, how much can I give up?
vii. Giving is likened to sowing and the principle of sowing is He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully (2Co 9:6)
viii. The ability to give comes from God, who gives even more to those who want to give more (2Cor 9:9-11; Luke 6:38)
ix. The opportunity to give should be regarded as a privilege, not a compulsive obligation (2Cor 8:4; 9:7)
x. The greatest threat to generous giving is not poverty, but covetousness (2 Corinthians 9:5; Luke 12:13-34; Acts 5:1-10)
xi. The believer's habitual practice of giving is to be regular, individual, systematic and proportionate (1 Cor 16:1-2)
The results of grace giving include (2Cor 9:9-14)
• Increase the fruits of your righteousness
• Grow richer to become even more generous (Philippians 4:17)
• Produces more and more prayer of thanksgiving to God
• supplies the needs of the saints
• glorifying of God
• verifies the message of the gospel of Christ
vii. Generates reciprocal prayers (Philippians 4:19)
viii. A strengthening of the bonds of fellowship between believers
Scriptural Priorities in giving
• Own family (1Timothy 5:4 -16)
• Your ministers who minister to you (1Cor 9:11,14; 1Tim 5:17-18)
• Missionaries (Philippians 4:15-16, 2Cor 11:8-9)
• The needy (Galatians 6:10, 1John 3:17; 2Cor 8&9) |
