Summary: Though there is no biblical mandate requiring a Christian to tithe, the Christian ought to give in accord with the overwhelming abundance of grace and mercy they have received from Christ.

1. Tithe, in the Hebrew, literally means “tenth”.

2. The Old Testament records the establishment of the tithe:

Moses records the first account of tithing, when Abraham returns from battle and gives Melchizedek a tenth of all of his plunder. (Genesis 14:8-20, Hebrews 7:4-10). Melchizedek is a Christophany, a pre-incarnate appearance of Christ. (Hebrews 7:3) We note that this is a voluntary gift, not mandated. (Hebrews 7:4-10) Jacob’s rash vow of Genesis 28 is likewise a voluntary gift, not mandated. (Genesis 28:22)

Years later, Joseph requires the first recorded mandated giving of two tenths (tithes) or a fifth. (Genesis 47:23-24, 26) It must be noted however, that this particular tithe is implemented during a time of unusual circumstances, the impending famine. It was not normative.

3. The Old Testament records three separate tithes in the Mosaic law, mandated giving.

There is the Levitical tithe given to support the Levites, “in return for their service which they perform, the service of the tent of meeting.” (Numbers 18:21) They were allotted no portion of the land and so this tithe helped provide for them as they were focused on the ministry of the Tabernacle/Temple. From there received offering, the Levites were then instructed to tithe to the Levitical priests. (Numbers 18:25-28)

The second tithe is the Festival tithe. Three times a year the men of Israel were required to make a pilgrimage to Jerusalem: the Feast of Unleavened Bread (Passover), the Feast of Weeks, and the Feast of Booths. (Deuteronomy 16:16) As Scripture records, “they shall not appear before the Lord empty-handed.” (v. 16) The Festival tithe is unique in that the giver is the one who partakes of it. In essence, this tenth serves as provision for the Jew to make the annual pilgrimages and then to partake in the feast and offer sacrifices once there. (Deuteronomy 14:22-27, 12:6, 12:18)

The third tithe is the tithe for the poor. This tithe is unique in that it is given every third year. (Deuteronomy 14:28, 26:12-13) It is a locally given and managed tithe, specifically to ease the suffering of the people.

In sum, the Mosaic law mandated annual giving of 23.33%. To note, this giving was only of livestock and agriculture. There is no mandated giving stipulated for wages or other sources of income.

4. God, through the Law, mandates additional efforts to provide for the poor.

The Law established the practice of gleaning, whereby the reapers were to leave the corners and edges of the field being reaped along with extra that may fall to the ground for the poor of the area to come and “glean” the excess from. (Leviticus 19:9-10)

The Law also established the Sabbath year, whereby the land would rest from being tilled every 7^th year and during this year, any natural yield was available for the poor of the land. (Leviticus 25:1-7, Deuteronomy 15:1-11)

God exempts the poor from giving and even makes special provision for the poor to be able to offer sacrifices of atonement.

5. There is no mandate for the New Testament Christian to tithe.

The New Testament believer is under the Covenant of Grace, the New Covenant and as such, has been released from the impossible burden of the Law. (Romans 7:4-6)

If we apply the three-fold division of the Law, the tithe would fall under either civil or ceremonial, perhaps both. It is not, however, part of the Moral Law (the 10 Commandments) and would therefore not be binding upon the Christian. Even the third use of the Law (didactic) would not require a tithe since the tithe is nowhere mandated in New Testament law in addition to not being a part of the Moral Law.

6. There are, however, principles of Old Testament giving that would apply to the New Testament Christian.

God cares for those who serve Him and seeks to provide for them.

God cares for the poor and establishes provision for them.

God hates those who tithe as a work, as a means to establish their own self-righteousness. He sternly rebukes the Pharisees and Sadducees who are so quick to tithe, even of their spices, such is their strict adherence to the Law in a moralistic fashion, even tithing above what is required by the Law. (Matthew 23:23, Luke 18:12)

7. Principles of Christian Giving:

All that we have is from God. He gives generously to His people. He gives us everything we need, provision to do all that He has called us to do. We lack nothing. He has given us Himself. (James 1:5,17, Psalm 50:10, Mattew 6:25-34, Ephesians 1:3, 2 Peter 1:3)

We own nothing save for the very breath in our lungs. God has called us to steward that to which He has entrusted us. The love of money is the root of all sorts of evil. (1 Timothy 6:10)

It is better to give than to receive. (Acts 20:35)

God calls His people to give cheerfully and sacrificially. (2 Corinthians 8:1-5, 9:6-7)

Jesus and His Apostles lived humble and generous lives as an example to Christians today. Early Christians gave generously to the church, in a designated and undesignated manner. The church took care of the poor (widows), those suffering from famine, and any other need that the people had. (Acts 6, 11, Galatians 2:10, 6:10)

Giving reflects the heart, a barometer of spiritual health. (2 Corinthians 8:5, 1 Timothy 6:10)

There is no mandate for a Christian to tithe. The tithe may serve as a useful baseline or rule of thumb, a minimum for undesignated giving to the church. Nevertheless, if you cannot trust your church with your money, you should find a new church.

The local church ought to honor all financial gifts given, seek to steward them to the best of their ability, to the glory of God and proclamation of the Gospel. The local church ought to be as transparent as possible in the management of money