Introduction⤒🔗

In the previous article we explored the theme of money in general and were reminded that we are stewards of God's possessions. The truth that God is the Supreme Owner of all we "possess" is often forgotten. In order to remind us continually that we are, and remain, but stewards, God has graciously commanded His creatures to tithe. Tithing refers to returning ten percent of our income to the Possessor of heaven and earth.

Stealing←⤒🔗

Usually when we think of the eighth commandment, "Thou shalt not steal," we think of such crimes as robbing a bank, omitting some income when reporting to the Internal Revenue Service, or overstating the amount of deductible donations.¹ However, we have already transgressed the eighth commandment when we forget that we are stewards instead of owners. Never must we separate the eighth commandment from the preamble to the Law, in which God states His supremacy in the words, "I am the LORD thy God." We are already stealing when we lose sight of the truth that God is the sole Possessor and that He grants us His bounties to use to His glory and to the welfare of our neighbors as well as for ourselves.² In the remainder of this article it will become clear that the withholding of a faithful tithe from God is also stealing!

Unscriptural emphasis←⤒🔗

The emphasis on the scriptural command to tithe is often misinterpreted as legalism, or as promoting the young rich ruler's religion. It cannot be denied that there are people who believe tithing is a qualification to enter into the Kingdom of God and approach the entire subject from the viewpoint of merit.³ Yet even if there are scores of people who make their works (including tithing) the basis of their hope for salvation, this does not absolve us from the clear obligation to tithe. The abuse of others may never occasion our neglect! I am afraid that some of those who fiercely object to the pressing of this aspect of God's will do this for a reason other than guarding against legalism. Perhaps such may be guarding their wallet or, rather, nursing the sin of covetousness!

Never, however, must we go into the direction some churches have gone – in making tithing a matter of ecclesiastical oversight. The apostle Paul did not ask the Corinthians to hand over their "proofs" of faithful tithing but appealed to their consciences when he wrote, "Upon the first day of the week let every one of you lay by him in store as God hath prospered him, that there be no gatherings when I come" (1 Corinthians 16:2). God loveth a cheerful giver.⁴

Tithing in the Old Testament←⤒🔗

The first mention of tithing is found in Genesis 14. Abram returned from the battle against Chedarlaomer, having delivered the kings of Sodom and Gomorrah and their goods. Melchizedek met him on the way back, and Abram "gave him tithes of all" (vs. 20). Note well that before Abram gave anything to the men which went with him (vs. 24), he gave the tithe to Melchizedek, who was the priest of the most high God (vs. 18). Abram was well aware of the truth that the Lord, the most high God, is the Possessor of heaven and earth (vs. 22). He would not take even a shoelace for himself, but he took without question ten percent of the spoil to give to God.⁵

The second pre-Mosaic mention of the practice of tithing is in Genesis 28:22. Jacob vowed to the Lord at Bethel, "Of all that Thou shalt give me I will surely give the tenth unto Thee."

We observe that already in the patriarchal period the practice of tithing was well established among those that feared the Lord. Later God would officially legislate tithing as part of the national covenant dispensation.⁶ In Leviticus 27:30 God says, "And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, it is the LORD's: it is holy unto the LORD." What a holy awe must have filled the hearts of the believing Jew when Moses stated, "It is the LORD's; it is holy unto the LORD." The entire tabernacle spelled in a most visible and dreadful way what "holy unto the LORD" meant. Likewise, what trembling should fill our hearts when we realize that the ten percent is holy unto the LORD! The word holy in this context bears the meaning of being set aside for a holy purpose. What we so readily apply today to the bread and wine in the Lord's Supper, God also applies to His ten percent it is holy!

Repeatedly the Old Testament prophets called Israel to repentance with regard to their sin of covetousness.⁷ But especially in the closing book of the Old Testament God testified about Israel's continued disobedience with regard to the commandment to bring Him the tithe. Malachi had to speak in the name of his Lord, "Even from the days of your fathers ye are gone away from Mine ordinances, and have not kept them. Return unto Me and I will return unto you, saith the LORD of hosts." It seems that the people somehow responded to this call to return, because Malachi continued, "But ye say, Wherein shall we return?" (Malachi 3:7). No doubt God could have made a long list of the sins from which Israel needed to return (i.e., repent) yet the Lord focuses upon one sin, "Will a man rob God? Yet ye have robbed Me!" Taken by surprise, and perhaps aghast at the accusation Malachi brought, they answered God, "Wherein have we robbed Thee?" God clearly answered, "In tithes and offerings" (Malachi 3:8).

To rob one's neighbor is an awful sin, but to be accused of robbing God is astounding. Yet through Malachi's mouth God defined "robbing Him" as not returning unto Him the tithe of all that He gives to us. What an awful sin it is to rob Him who daily overloadeth us with His countless blessings! Hence God's sentence to His people Israel is, "Ye are cursed with a curse: for ye have robbed Me, even this whole nation" (Malachi 3:9).

Tithing in the New Testament←⤒🔗

In vain we look for a clear reference to God's ordinance of tithing in the New Testament. We must not, however, draw the conclusion that, since the New Testament is silent about it, therefore tithing is abrogated. Stronger is the reasoning that if the tithe were to be discontinued as an ordinance of God, He would have made this clear. God's teachings in the New Testament clearly justify the discontinuation of the ceremonial services,⁸ but nowhere do they abolish this important Old Testament ordinance of tithing.

In Matthew 23:23 Jesus exposes the vile hypocrisy of the scribes and Pharisees, "Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these (i.e., the weightier matters) ought ye to have done, and not to leave the others undone (i.e., tithing)." We must well understand Jesus' intention in this text. Jesus does not condemn their incredibly scrupulous tithing of the small amount of herbs they grew in their backyards, but He condemns their entire lack of obedience to the real matters of the law. In no wise does this text teach that here Jesus repeals the practice of tithing so central to the Old Testament economy. He denounces their hypocrisy while He actually commends their scrupulousness in tithing.

The other implied reference to tithing in the apostolic church is found in 1 Corinthians 16:1-2. Paul exhorted the Corinthians to collect for the saints in Jerusalem when he wrote, "Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come." Especially the phrase, "lay by him in store," reminds us of the Old Testament practice.⁹ In the Old Testament, the Jews went up to the temple at least three times each year. Throughout the harvest months they would "lay up their tenth" until the time came for them to go to Jerusalem. At that time they would bring their tithe along. In case this was impossible (either because of too much produce or because the trip would be too long), God allowed them to exchange their "products" for money and carry this money to Jerusalem.¹⁰ It seems that Paul was referring to this practice in 1 Corinthians 16:1-2, thereby clearly continuing the practice of tithing into the New Testament context.

In preparation←⤒🔗

In anticipation of a subsequent article in which I would like to conclude this subject of tithing, try to discuss in your family devotions the following questions and thoughts:

1. Why did God institute the ordinance of tithing? (There are other reasons besides to remind us of our position as stewards.)
2. Consider God's promises on faithful tithing: Malachi 3:10-11; Proverbs 3:9-10; Proverbs 11: 24-25.
3. Should we give the tithe from our gross income, i.e., before taxes are taken out?
4. Should we give the tithe to the church (deaconry), or may we distribute it among the church and a variety of charities of our choice?
5. Instruct your children, as soon as they begin to develop an understanding of money, that they are also to set aside the tithe for the Lord from their allowances, birthday gifts, and wages.
6. Meditate on the statement, Real giving comes after tithing.