Voluntary contributions and giving of our financial gifts for the service of the Lord is an important aspect in the budgeting and financial planning of a people whose heart is aflame and regenerated by the Spirit of God. Knowing how to budget and deciding what our priorities should be in managing our money belong to our spiritual life. In Lord’s Day 38 we confess that to maintain the ministry of the gospel and the schools is the first way in which we keep the Sabbath day holy. Furthermore, we are instructed to give Christian offerings for the poor. But is there a Scriptural guideline we should be following which determines the amount of money we are to contribute to maintain the ministry of the gospel or how much we should give to the poor? Do we still have the same obligations to give if we are unemployed, have trouble making ends meet, or are studying in college or university?

People have used the Old Testament principle of tithing as a standard for giving. Tithing is giving a tenth part of one’s possessions to the Lord. Israel was commanded to do this. Does the same principle apply in the New Testament? If so, to what does the tithe apply? These are some of the questions we will answer in this article.

The First References to Tithing⤒🔗

Genesis 14:20 is the first Biblical reference to tithing. After a battle against several kings, Abraham is met and blessed by Melchizedek king of Salem. In return, Abraham gives him “a tithe of all.” Note well, Abraham did not give Melchizedek a tenth of all his possessions or of his total annual income but simply a tenth of all the spoil he had taken in battle. Abraham’s motivation for giving is twofold.

First, he gives a voluntary contribution in thankfulness to the Lord his God; secondly he offers his gratitude by caring and providing for a servant of God.

After God had appeared to Jacob at Bethel, Jacob made a vow, saying,

If God will be with me ... then the LORD shall be my God. And this stone which I have set as a pillar shall be God’s house, and of all that You give me I will surely give a tenth to You.Genesis 28:20-22

Tithes were thus a kind of vow. Jacob promises to give to the Lord according to the measure of his blessings.

Prescriptions for Tithing←⤒🔗

When the people of the Lord received the law, tithing became mandatory to keep them in the freedom of the salvation that had been obtained for them. In this regard, there are several important passages that need to be investigated. The first passage is Leviticus 27:30-33:

And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the LORD’s. It is holy to the LORD. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd of the flock, or whatever passes under the rod, the tenth one shall be holy to the LORD. He shall not inquire whether it is good or bad, nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be holy; it shall not be redeemed.

In this passage, another principle is taught. The ordinary rules for vows applied to tithes as well. A man should not promise to give something to God in the heat of the moment and later on retract what he promised to do. If a person vowed to give a tenth of his earnings to the Lord but failed to pay his vow he would be penalized with a twenty percent surcharge.

Tithing had to do with the faithfulness required of God’s people. No one was allowed to short-change the Lord. Israel had to acknowledge God’s right as the owner and provider of all things. The underlying motive for presenting tithes to the Lord was the confession that all that the believer possesses belongs to the Lord.

The second text of importance is Numbers 18:21-24. There we read:

Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting. Hereafter the children of Israel shall not come near the tabernacle of meeting, lest they bear sin and die. But the Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your generations, that among the children of Israel they shall have no inheritance. For the tithes of the children of Israel, which they offer up as a heave offering to the LORD, I have given to the Levites as an inheritance, therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’

This tithe is the salary for the priests and Levites. God made sure that these ministers of the gospel would receive proper support without worries. The priests and Levites had no source of income of their own. The Israelites were to give ten percent of their earnings to the Levite; to maintain the ministry of the gospel. The Levites in turn would give ten percent of what they received for the service of the priests.

The book of Deuteronomy tells us that the Israelites were to bring their tithes to the place the Lord had chosen to be his dwelling place. The people of God were to present their tithes as an act of worship in God’s sanctuary (12:6, 11, 17) and to support the ceremonial feasts and celebrations such as the Passover. Deuteronomy 14 and 26 introduce a third tithe which was to take place every three years. This tithe was meant to provide for the needs of the poor, the defenceless, the widow, stranger etc.

At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the LORD your God may bless you in all the work of your hand which you do.Deuteronomy 14:28, 29; cf. 26:12

Note how the Lord’s mercy was also shown to those who came from outside the community of believers. They were not to be excluded from God’s gracious provision for His people. The third-year tithe was a special (extra) gift for the ministers of the gospel, for people who came from outside the covenant community, for the fatherless and for widows. These tithes were to be stored in the towns of Israel and used over an extended period of time.

Freewill Offerings←⤒🔗

Besides tithing the Old Testament speaks about freewill offerings. This is demonstrated on at least two occasions. A freewill offering is giving what you are willing without any sort of assessment or levy involved.

The first example of a freewill offering is found in Exodus 35 and 36. Moses asked the people for offerings of all kinds, including people using their skills to help build the tabernacle, make the decorations, weave the material, and set the precious stones that were donated. The response of the people was overwhelming. They gave so much that Moses had to ask them to stop giving because the craftsmen had more than enough to finish the job!

The same thing happened when David made preparations for building the temple. King David decided to collect building materials so that his son Solomon could start constructing the temple. The king set the example by being the first to give and again the people gave willingly and wholeheartedly (1 Chronicles 29:1-9).

Several conclusions can already be drawn from the information we have gleaned from the Pentateuch and from the book of Chronicles.

• What was tithed? Agricultural products (animals and food) or money if it was more convenient. If a person preferred to tithe with money he had to add an extra twenty percent. This would ensure that he would not pay his obligations to the Lord with money of a lesser value.

• To whom were tithes given? To the Levites and priests; to the poor, widows and defenceless; and to maintain the service of the Lord in his holy dwelling place. It is noteworthy that the tithe was given to provide for those who served as ministers of the Word and not for the upkeep of the facilities of worship. The building and repair of the tabernacle and temple came through separate funding (Exodus 35:20:29; 1 Chronicles 29:6-20; 2 Chronicles 34:8-13).
  
  Why were tithes required? Tithes were to be an indication of Israel’s:

• Faithfulness. The Israelites were given material goods to be used for the glory of the Lord. Tithing would be a reflection of their spiritual health. Through tithing Israel performed their vows to the Lord (Leviticus 27).

• Justice. The rights and the privileges of other members of the covenant were to be maintained; especially those who had no source of income (Numbers 18).

• Mercy. God’s people were to show compassion and sympathy for those in distress (Deuteronomy 12, 14, 26).

How many tithes did Israel pay? Some read the legislation in the first five books of the Bible without any thought or consideration that more than one tithe might be under discussion. We tend to think that Israel’s duty was one tithe and after that their obligation to give was finished. However, Israel was required to pay one tithe for the Levites, one tithe for the sacred feasts (Deuteronomy 14) and one tithe every third year for the needy. Israel paid much more than ten percent of their earnings. Most times it was between twenty to thirty percent of their income. Later, the kings would also require a tax on top of what was tithed.

Besides tithing, the Israelites were also required to give redemption money for the firstborn, the half-shekel tax, a number of animals for the sacrifices, and the firstfruits (estimated to be about one sixtieth of the entire products of fields and flocks).

Israel demonstrated fruits of faith by their willingness to tithe and contribute voluntarily of the blessings God had given them. It was a reflection of their spiritual health.

Will a Man Rob God?←⤒🔗

An important text is Malachi 3:8-10. The Lord admonishes the returned exiles about their failure to bring to Him what He required of them. He says:

Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings. You are cursed with a curse, for you have robbed Me, even this whole nation. Bring all the tithes into the storehouse, that there may be food in My house; and try Me now in this, says the Lord of hosts, If I will not open for you the windows of heaven and pour out for you such blessing that there will not be room enough to receive it.

The Problem←⤒🔗

Why did the Lord need to say this? Why should the people of God bring their tithes to his storehouse? Those who were addressed by the prophet Malachi had turned covenant life upside down. They said, “We will bring the tithes but the Lord must do his part first. We need to see and receive more of his blessings before we can give. For how can we give if we don’t receive much?” To put it in today’s terms: “How can we contribute to the church budget when we don’t have any money?” But the Lord refutes such reasoning. He reminds his people, and us too, that in the covenant relation we must first bring our “tithes” and show that we trust and obey and believe that He will bless us.

Israel is charged with a serious offense. They have violated the eighth commandment by robbing God. Yet the Lord’s chosen people act as if they do not know what the Lord is talking about. “Why do we need to repent and turn back to God? We never went away from Him. How are we robbing God?” Since Israel does not see their own sins, the only thing left to do is to embarrass them by pointing to one glaring example of where they have refused to turn to the Lord. By failing to bring their tithes Israel has not only been stingy and negligent, but they have broken covenant with the unchangeable God. They have turned aside from the statutes of God and have not kept them. Yet the Lord keeps calling them back: “Return to me ... and I will return to you.”

When our heart is with the Lord that will manifest itself in our willingness to give of the products and earnings of our labour to maintain the service of the Lord. The Lord asks all of us, “Do you love me? Do you take delight in worshipping me?” It’s easy for us to answer, “Yes, we do with all our heart.” Who wouldn’t say it? But that also has to manifest itself in action. Our readiness to give to the Lord and to maintain the ministry of the gospel exposes what lives in our hearts. The Lord wanted Israel to bring their tithes into his house without reservation. He wanted them to show their faithfulness, trust and obedience. He demanded this of his covenant people in the old dispensation but even more of us today. For we know more fully of God’s unchanging faithfulness. Has He not demonstrated this to us in the most profound manner possible? Did He not send his Son to be the Saviour of our entire being?

Giving Regardless of the Circumstances←⤒🔗

Moreover, Malachi 3 teaches us that God’s people are also to give for the service of the Lord under hard economic circumstances. The returned exiles did not give because they figured they didn’t have enough. They had been plagued by drought and an infestation of locusts. But hardships do not change God’s law concerning the tithe. The people of the covenant were not permitted to use the bad state of the economy or their own financial woes as an excuse.

The poverty-stricken are to give for the service of the Lord too. The widow with the two coins certainly understood this principle. We find the story recorded in the first two verses of Luke 21.

Jesus looked up and saw the rich putting their gifts into the treasury, and He saw also a certain poor widow putting in two mites. So He said, ‘Truly I say to you that this poor widow has put in more than all; for all these out of their abundance have put in offerings for God, but she out of her poverty put in all the livelihood that she had.’

Rich and poor are to give since both must rely on God to help them.

Tithing an Act of Worship←⤒🔗

Tithing was shrouded in confession and worship. To give for the continuation of the ministry of the gospel and to provide for those in need is an act of worship that should not be done carelessly or thoughtlessly. What you put in the collection bag or how much you give toward the church budget is an act of faith. Yet financial contribution is not the only means in which we are to give to the Lord. Failure to give of our money is not the only way in which we can rob God. Financial giving should never become the lazy person’s way out or an excuse for failing to give of our time, talents and energy. The local body of believers needs everyone’s time and talents throughout the week – not just on the Lord’s Day.

Israel’s tithing was accompanied by a profession of faith and trust in God. They would set down their tithe before the altar of the Lord and worship God, stating their gratitude and praising God for all that they and their families had received. We must learn to do the same.

In this passage the Lord challenges us to put Him to the test:

Test my faithfulness. Give with a glad and generous heart and I will bless you richly.

This is an act of faith, especially for the poverty-stricken. Yet God says, “Do it. Put yourself completely in my hands and you will not be disappointed.”

Is Tithing Still Required?←⤒🔗

God’s people are commanded to bring the tithe to show they are totally dependent on the Lord their God. They must believe that He will bless them with their daily provisions. But is tithing still valid today in the same mandatory manner it was in the Old Covenant? Do we need to give ten percent of our salary to the church or for the work of the deacons? Malachi 3:10 is often referred to as a reason why we should maintain the practice today. Doesn’t God command them and us to bring the tithes into his storehouse?

We must be careful not to overlook that God accuses his people of robbing Him of tithe and offering. Tithing and offering belong together as a substantial part of the maintenance of the temple staff. The offering is clearly a part of the ceremonial law (cf. Exodus 29:27, 28 where this offering is described).

Is it then correct to lift tithing out of the whole Old Testament system of contributing and apply it to the Christian church? The Old Testament regulation of the tithes has to be kept in its entirety if it is going to be kept at all. Some argue tithing does not belong to the ceremonial laws but to the unchanging moral laws. They base their argument on the fact that Abraham and Jacob also gave tithes. But can this be supported with evidence from the New Testament? This, of course, is the ultimate test.

Tithing in the New Testament←⤒🔗

There are two references to tithing in the New Testament: Matthew 23:23 and Luke 11:39-44. Both refer to the same incident. Jesus rebukes the Pharisees and scribes,

Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone.

Tithing was meant to be a joyful offering of love, but the Pharisees made it a burden to be calculated to the minutest detail. Such detail was not required by the law of God. Christ does not condemn tithing, but He condemns the fact that they neglect weightier matters. The Pharisees concentrate on trivia and overlook what is important. Exactly those things the Lord wished to see present in tithing – mercy, justice and faithfulness – are missing. Yet, just because Christ does not abolish tithing, this does not mean He wants to see us use such a practice today. Don’t forget the Old Testament ceremonies are fulfilled in Christ’s death.

We confess in Article 25 of the Belgic Confession that the ceremonies and symbols of the law have been fulfilled in Christ, “so that the use of them ought to be abolished among Christians.” But the article continues, “Yet the truth and substance remain for us...” Even though tithing is no longer demanded of us, maintaining the ministry of the gospel and caring for the poor certainly is. Our Lord Jesus sets us free from sin but He does not set us free from our commitments.

He tells us to “seek first the kingdom of God and His righteousness, and all these things shall be added to you.”Matthew 6:33

The Lord wants us to give according to the measure of our blessings. The principle of tithing provides us with a clear directive as to what we should be giving.

The regulations of tithing cannot be applied in the New Testament as they were in the Old Testament. We do not come to church with cows, sheep or bags of grain.

The Truth and the Substance of Old Testament Giving←⤒🔗

Having said that, we do believe the truth and substance of tithing remain with us. The Lord teaches us many valuable principles through tithing. For example we learn:

1. Christian living demands good budgeting in keeping with the Word of God. You are not to “shop until you drop.” A distinction needs to be made between needs and luxuries. We live in a time in which many luxuries have been made into necessities. A lifestyle that was once associated with royalty has become a necessity and anyone who is not able to meet this standard is considered living below the poverty line. Taking care of your needs has become a matter of taking care of your wants. Needs are those things that are required to serve the Lord in this life and which promote the wellbeing of his church and the coming of his kingdom. Knowing the Lord will provide for all our needs and realizing that the Lord has placed restrictions on what we may ask, Agur prays in Proverbs 30:5-9,
   
   “Every word of God is pure; He is a shield to those who put their trust in Him. Do not add to His words, lest He rebuke you, and you be found a liar. Two things I request of You (deprive me not before I die): Remove falsehood and lies far from me; give me neither poverty nor riches – feed me with the food allotted to me; lest I be full and deny You, and say, ‘Who is the LORD?’ or lest I be poor and steal, and profane the name of my God.”

2. Voluntary contributions ought to be an act of love, faithfulness, justice and mercy. Those who love the Lord shouldn’t have to be forced to give. As members of Christ’s church we follow the principle of 2 Corinthians 9:7,
   
   “So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.”
   
   “Voluntary” certainly does not mean that it is our decision whether or not we want to give but we give from a heart devoted to the Lord.

3. Giving towards the church budget and for the work of the deacons is a spiritual matter. Faithfulness to the will of God must be apparent in the way we manage our money and possessions. The Lord owns everything. All our possessions are given to us by Him. Failure to acknowledge God as the owner of all our possessions is a violation of the eighth commandment (you shall not steal).

4. In our society great stress is placed on investing wisely for a financially secure future. Indeed, the Lord asks of us to use our money responsibly. However, we are misusing our money if it is all invested into our future without having any concern for the responsibilities God lays upon us. We need to be good investors in the kingdom of heaven. The money and possessions the Lord allows us are to be used in his service. They belong to the Lord (Psalm 24:1; Leviticus 27:30) and are to be used for his purpose and work.

5. Providing for the ministry of the gospel, for the training of students for the ministry, and for mission work ought to be one of our top priorities (Lord’s Day 38). These are all items included on the church budget.

6. If the Old Testament principle of tithing is used as a guideline we must be careful to avoid the pitfall of legalism which suggests, “As long as we pay our ten percent to the church then we have done our share and we will not have an elder knocking on our door.”

7. Contributing to the church does not mean everyone needs to give the same amount. We are to give according to the measure in which the Lord blesses us. For the one Israelite it may have meant giving five cows and for another ten. To pay absolutely nothing when we have an income is a misuse of God’s gifts.

8. When our heart is with the Lord and when we truly wish to live according to his Word the giving of voluntary contributions will not be the last item on our budget but the first. Every year (or more often) we will be willing to review whether we are really doing our share.

9. Young people are to be taught financial responsibility. We live in a society that preaches “me first.” Our children must be taught that as soon as they start earning money they have an obligation to give. Too often money is put aside for buying a vehicle, for further education, for an upcoming wedding, for a down payment on property but nothing or very little is given toward the church budget. Moreover parents must teach their children to know the difference between voluntary contributions and providing for the needy. Both need to be supported.