The first reference to tithing in Scripture is to be found in Genesis 14:20. Abraham returned victorious from battle having liberated his nephew Lot and many others and also captured a great deal of spoil. Melchizedek, the mysterious king of Salem and the priest of the most high God, met him with refreshments of bread and wine. Melchizedek blessed him, and said, ‘Blessed be Abram of the most high God, possessor of heaven and earth: and blessed be the most high God, which hath delivered thine enemies into thy hand’ (vv 19-20). Abram responded by giving him tithes of all the spoil. A tithe is of course a tenth part. Here the payment of a tithe to the great priest is an act of worship and thanksgiving for victory. Abram who had a mere handful of soldiers knew that the victory was an act of God.

When we pray, trusting in God, and receive an answer we are to respond in thankful worship, and tithing is part of that worship.

Jacob’s Tithing⤒🔗

The next reference to tithing is in the account of the life of Jacob. Following his pretence to be Esau and his receiving of the blessing from his father, Jacob had to flee from the bitter hatred of his brother. He set off for Padan-aram from where his mother came. That first night he lay down in the open field under the stars with a large stone for his bed. He must have felt lonely, guilty, God-forsaken and very apprehensive of the future. But the God who loves to be merciful came to him in a dream. He saw a ladder reaching up to heaven, and angels, ministering spirits, ascending and descending on the ladder. The Lord stood at the top of the ladder and said,

I am the Lord God of Abraham thy father, and the God of Isaac: the land whereon thou liest, to thee will I give it, and to thy seed ... And, behold, I am with thee, and will keep thee in all places whither thou goest, and will bring thee again into this land; for I will not leave thee, until I have done that which I have spoken to thee of.Genesis 28:13, 15

What a huge encouragement and reassurance! Jacob responded: ‘If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, so that I come again to my father’s house in peace; then shall the Lord be my God: and this stone, which I have set for a pillar, shall be God’s house: and of all that thou shalt give me I will surely give the tenth unto thee’ (vv 20-22). Here again the tithe is an expression of thanksgiving and praise to God for His mercy, kindness and protection. We are not told to whom Jacob presented the tithes. Was there some godly priesthood in Padan-aram? Did he lay up the tithe, keeping it till he returned to Canaan? Was Melchizedek still around?

In both these instances tithing is a free-will offering to the Lord for His salvation. We are not told of God requiring a tithe just as in these early chapters of Genesis we are not told of God requiring his people to offer sacrifices and yet God must have made these things plain to the early believers. The animal skins as coverings given in Eden would be God’s demonstration of sacrifice (Gen. 3:21). Cain and Abel are then portrayed offering sacrifices (Genesis 4). Cain’s sacrifice was rejected but Abel, by faith, was enabled to offer the animal sacrifice which was pleasing to God. Similarly God must have revealed tithing as pleasing to Himself and by faith Abram and Jacob and no doubt the other patriarchs worshipped God with their givings.

Mosaic Law←⤒🔗

When we come into the Mosaic period the ceremonial law is laid down for Israel. All matters of worship are clearly regulated. A tenth of the produce of the land — grain, fruit, flocks and herds — was to be given to the Lord (Lev. 27:30-33). The Levites did not get an inheritance with the rest of the tribes. The Lord was to be their inheritance. They were to be employed in the worship in the tabernacle and in the instruction of the people in the law of the Lord. They were to receive the tithe from the rest of the Israelites for their own maintenance. Of the tithe which they received, they in turn were to give a tithe to the sons of Aaron who were the priests (Numb 18:26-28). So the tithe was a thank offering to the Lord for harvest and was to be given for the maintenance of the fulltime workers in the church. It was laid down now as the law but the attitude of the individual worshipper coming with his tithe was to be one of thanksgiving and worship.

Robbing God←⤒🔗

Malachi asks searching questions: ‘Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it’ (Mal. 3:8-10). Israel was duty bound to pay the tithe to the Levites. Their failure in this is tantamount to stealing from God. Offerings are also mentioned. It was not merely the bare tithe that should be contributed, but also offerings over and above this. Thanksgiving was to be rendered to God by contributions to His service. If the Jews would repent and give to God the place He should have in their lives and worship God with their substance He promised them great blessings such as they could not contain. Their cup would run over. God is no man’s debtor. They had suffered many troubles because of their failure to worship God with their tithes but now God says:

And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the Lord of hosts. And all nations shall call you blessed: for ye shall be a delightsome land, saith the Lord of hosts.Malachi 3:11-12

Jewish Traditions←⤒🔗

Over the years Jewish traditions had developed to the extent that it was said that, ‘Everything that is eaten and grows out of the earth must be tithed’. Jesus criticises the Pharisees for their legalism whereby they tithed tiny garden herbs and ignored much more serious matters: ‘But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone’ (Lk. 11:42).Their self-righteousness is obvious in the Pharisee’s prayer: ‘God, I thank thee, that I am not as other men are, extortioners, unjust, adulterers, or even as this publican. I fast twice in the week, I give tithes of all that I possess’ (Lk. 18:11-12). Tithing had changed from being a freely offered expression of worship and thanks to God to being a drudgery and a basis for merit.

Grace Changes Hearts←⤒🔗

It is fascinating to see the change which came about following the day of Pentecost. The Spirit was poured out abundantly and this led to conversions, changed lives, enthusiastic worship and loosed purse-strings: ‘And all that believed were together, and had all things common; and sold their possessions and goods, and parted them to all men, as every man had need’ (Acts 2:44-45). This is further expanded later: ‘Great grace was upon them all. Neither was there any among them that lacked: for as many as were possessors of lands or houses sold them, and brought the prices of the things that were sold, and laid them down at the apostles’ feet: and distribution was made unto every man according as he had need’ (Acts 4:33-35). Deacons were appointed to make sure that the poor were looked after (Acts 6).When Paul was sent out to preach to the Gentiles he was encouraged to care for the poor: ‘Only they would that we should remember the poor; the same which I also was forward to do’ (Gal. 2:10). God cares for the poor and His church has a responsibility to do so too. When kindness is shown to the needy it is shown to Christ:

Then shall the righteous answer him, saying, Lord, when saw we thee an hungred, and fed thee? or thirsty, and gave thee drink? When saw we thee a stranger, and took thee in? or naked, and clothed thee? Or when saw we thee sick, or in prison, and came unto thee? And the King shall answer and say unto them, Verily I say unto you, Inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me.Matthew 25:37-40

The presence of saving grace in the heart is demonstrated in giving to the poor, especially to those of the household of faith.

Christian Giving←⤒🔗

Tithing is not stressed in the New Testament. Why is this? It is for two reasons. First, there were ceremonial aspects to tithing in the Old Testament. But secondly, it appears in the New Testament that believers who have such an abundance of the Spirit in the new dispensation are expected to give much more than a tenth. Jesus commends the widow who gave two mites into the temple treasury. She had two and so could have kept one for her own use but Jesus said,

Verily I say unto you, That this poor widow hath cast more in, than all they which have cast into the treasury: for all they did cast in of their abundance; but she of her want did cast in all that she had, even all her living.Mark 12:43-44

Dabney argues that tithing should not be practised in the New Testament. Rather we should view all we have as that which God has given us to use in His service. We are God’s stewards and so are answerable to God for every penny we spend. So it is not a matter of giving one tenth to God and doing what we like with the rest. Rather we are responsible to God for all He gives to us. This is something well worth bearing in mind. All we have is from God and He has a right to claim it. However the tithe is of value as a good minimum in Christian giving. We should give much more and certainly no less. It is worth remembering that tithing was in existence before the ceremonial law was given to Moses.

Let us give as the Lord prospers us and we will discover that the Lord will reward us liberally. Unlike the so-called ‘Prosperity Gospel’ we do not give in order to get more. We give in worship and praise to God. And we view it as a privilege to give even if God in His inscrutable wisdom sends us a trial of poverty and financial hardship following our giving. At the same time we rejoice in God’s blessing which normally falls on those who give generously.

The Example←⤒🔗

The great inspiration for giving is the example of Christ Himself: ‘For ye know the grace of our Lord Jesus Christ, that, though he was rich, yet for your sakes he became poor, that ye through his poverty might be rich’ (2 Cor. 8:9). He gave His all for us. ‘Thanks be unto God for his unspeakable gift’ (2 Cor. 9:15). We are warned and also encouraged: ‘He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully’ (2 Cor. 9:6). If we expect a harvest of blessing, sow plenty seed, give freely.

Of vital importance is our attitude in giving: ‘Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver’ (2 Cor. 9:7). Do we wish to be those whom God loves?

Giving to God is an act of worship. Paul exhorts the Christians in Corinth, ‘Upon the first day of the week let every one of you lay by him in store, as God hath prospered him’ (1 Cor. 16:2). Here is something to be done each Sabbath. When we place our offering in the plate it is an act of worship. Standing orders are beloved by treasurers as it makes life simpler for them, yet it makes the weekly act of meaningfully and purposefully worshipping God with our givings that bit more difficult for us.