One of the recurring debates in evangelical circles has to do with the issue of giving or tithing. Are we commanded to tithe? If so, how much? The question is rather difficult to answer, which explains why it remains a debate within Bible-reading circles. Part of the difficulty has to do with language. If people say, “Are we commanded to tithe in the New Testament?” then the answer must be “no”. We cannot “tithe” in the New Testament, strictly speaking. The “tithe” was a religious tax under the Old Covenant system. There were actually three tithes in the Old Testament for an average annual rate of 23%. The church and the state were interconnected at that time, in a way that they are not now, making it impossible to apply this principle directly in a New Testament context.
The second difficulty has to do with the larger question of what parts of the law remain in effect as we cross over from the OT to the NT. Nearly all Christians would argue that the moral law remains in effect. Whatever was moral sin in the OT is moral sin in the NT. Adultery is just as sinful, theft is just as sinful, etc. In addition, nearly all Christians believe that the ceremonial law does not remain in effect. Jesus fulfilled the ceremonial law, which is why we don’t sacrifice animals in church. Jesus is the Lamb of God who takes away the sin of the world – hallelujah! Tithing was part of the ceremonial law; therefore, most would argue that, as a law, tithing is no longer in place.
But what about as a principle?
Generally speaking, all aspects of the Mosaic law remain in force as principles of general equity, so it would be fair to say that generous giving, proportional to income, DOES still apply in the New Testament church. Believers should demonstrate their faith, gratitude and trust through generous giving in proportion to their means. In that sense, tithing preceded the law. We see it in the story of Abraham and Melchizedek, and we see it again in the story of Jacob – all before the giving of the law at Mount Sinai. In that sense, tithing is presented in the Bible as a universal principle of worship.
In the New Testament, there is no command to tithe, according to the Old Testament ceremonial law. Jesus mentions “not neglecting to tithe” but he does that before he inaugurates the New Testament at the Last Supper, thus he was speaking still under the Old Covenant. The temple was then destroyed in AD 70, making “legal tithing” an impossibility anyway. Nevertheless, the principle of generous, proportionate giving is in evidence throughout the New Testament. In 2 Corinthians 8, Paul says about giving:
“But as you excel in everything—in faith, in speech, in knowledge, in all earnestness, and in our love for you—see that you excel in this act of grace also.” (2 Corinthians 8:7 ESV)
In addition to encouraging them to excel at giving, he reminds them that it ought to be proportionate to means:
“For if the readiness is there, it is acceptable according to what a person has, not according to what he does not have.” (2 Corinthians 8:12 ESV)
Paul says more about this in the following 2 chapters, but here in chapter 8, the principle of generous, proportionate giving is clearly retained.
For these reasons and more, pastors and elders often find it difficult to answer the question: “Am I required to tithe in the New Testament?” The next time you are asked that question, perhaps it would be best to reply as follows: “It depends on what you mean. If you are using the word “tithe” in a technical sense, then the answer would have to be “no”. However, if you are using the word in the sense of “generous giving in proportion to means” then the answer would be “yes”. The New Testament calls on us to excel at giving and to do so in a way that reflects the means that the Lord in his wisdom has entrusted to us.”
Practical Suggestions
If you would like to begin the discipline of proportionate giving, I would suggest that you start with the number you use for your annual tax submission. Take your taxable income and multiple by 0.1; use that as your giving target for the following year. There may be seasons in your life when you could do more than that. Money tends to be tightest when you have children under the age of 25, but there is often a decade after that when your income remains high, and your expenses are significantly lower. In such seasons, pray about whether you could give a few percentage points higher than that.
In addition, if you are a high-income individual, pray about whether you could function as a patron of the church. In the ancient world, the split between the very wealthy and the very poor was significant, as indeed it is becoming again in our day. In that context, a fair bit of mission work and church expansion was funded by wealthy patrons. If all of us strive for proportionate giving at or above historic norms and a few particularly blessed individuals take up the call to serve as patrons, the church would have significant resources at her disposal to pursue the Great Commission in our generation.
Thanks be to God!
Pastor Paul Carter
If you are interested in more Bible teaching from Pastor Paul, you can access the entire library of Into The Word episodes through the Audio tab on the Into the Word website. You can also download the Into The Word app on iTunes or Google Play.
