Are Christians required to tithe?

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The ominous question “Will a man rob God?” was quoted by William Branham and has been plastered on bulletins, offering envelopes, and sermon titles, and has been preached upon enough to make its interpretation seem fairly straightforward. It is true that it is a sin to rob God of what is his. However, the issues involved are considerably more complex than many sermons on the subject may suggest. The question of whether or not believers today are to give at least ten percent of their income involves issues such as the continuity or discontinuity between the Testaments; the extent to which the Mosaic Law is still applicable to believers in the new covenant period; the relationship between the OT and NT at large; and the nature of progressive revelation and salvation history.

While it is commonly agreed that the OT food laws and the OT practice of circumcision do not carry over into the NT era, there is less consensus on other OT practices such as tithing. In an attempt to adjudicate the question of whether or not all NT believers are required to give ten percent or more of their income today, we will study all the relevant references to tithing in the OT and NT and assess the applicability of this practice to NT believers in light of some of the larger issues mentioned above. We will also discuss NT principles for giving that are in effect whether or not they involve giving ten percent of one’s income.

William Branham taught that tithing is a biblical requirement for Christians today and many pastors outside of the message would agree with him. But there are also many biblical scholars and, in fact, entire denominations, who teach that tithing is not a command that can be found in the New Testament. This article will look at both sides of this issue and is based primarily on two articles by Andreas J. Köstenberger (Southeastern Baptist Theological Seminary) which appeared in the 2006 edition of the Bulletin for Biblical Research.

What does the New Testament teach?

The New Testament is very clear on how followers of Jesus are to give.

Summary

	Principle	Description	Reference
1	Systematic	Give on a regular basis, that is, weekly, biweekly, monthly, etc.	1 Cor 16:1
2	Proportional	Give as you have been prospered; according to your ability	1 Cor 16:2, 2 Cor 8:2–3
3	Sacrificial, Generous	Give generously, even sacrificially, but not to the point of personal affliction	2 Cor 8:2–3, Phil 4:17–18
4	Intentional	Give deliberately in order to meet a genuine need, not out of guilt merely to soothe a pressing request .	2 Cor 8:4, Phil 4:16
5a	Motivated by love	As Jesus gave himself for us, believers should give of themselves out of love	2 Cor 8:9
5b	Motivated by a desire for equality	Believers are to give so that all needs are met.	1 Cor 9:14–15, 2 Cor 8:12–14; Gal 6:6
5c	Motivated by a desire for God's blessing	Give in order to receive more from God so that you can continue to bless others generously	2 Cor 9:6
6	Cheerful	God loves a cheerful giver	2 Cor 9:7
7	Voluntary	Giving ought to be done out of one’s free will and not under compulsion	2 Cor 8:2–3, 8; 2 Cor 9:7; Phil 4:18

The principles of giving stated above all require one key element: a relationship with God. In the end, obedience in giving comes down to our relationship with the Father. Christians need to be willing to give whatever the Lord may ask, whether it be 1 percent, 5 percent, 10 percent, 20 percent, or more. Radical obedience to his guidance is required.

Each one of the principles above is associated with our relationship with God. Far from being “emotional and mystical theology,” these sound principles from the teaching of Paul will greatly test and grow our faith and dependence upon him. Rather than quibble over some of the questions concerning tithing, we should ask, “How can I manage my affairs so that I can give more?”

Giving our resources to aid the ministry of God should not be viewed as burdensome. According to Blomberg, “Christian giving is a gift from the grace of God, which he enables Christians to exercise.” With the proper perspective, the more one gives, the more joy one can find in giving.

Many tithe supporters seem to assume that those arguing against tithing are simply trying to find a way to keep more of their money. Many assume that those who do not believe in the tithe are giving less than ten percent. This assumption is completely false.

The standard Paul exhorts us to follow is actually a more stringent one than the traditional tithe. Research has shown that even in churches where tithing is taught, church members are giving less than ten percent. It may be possible that the teaching of tithing actually causes at least some people to give less. Many do not take into consideration that the motivation for not teaching tithing is one of faithfulness to Scripture, not greed. Our giving is not optional, and it should not “depend on our whim or personal feeling.… [T]he basis of our giving should be our love and devotion to God, in gratitude for His inestimable gift to us.”

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