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.”

What does the Old Testament teach?

The requirement to tithe is part of the Abrahamic Covenant

Many message ministers (as well as denominational pastors) use the argument that, because Abraham paid tithes to Melchizedek, we are obligated under the Abrahamic covenant to pay tithes to the church.

Abraham did not regularly practice tithing

Genesis 14:20 states that Abraham “gave Melchizedek a tenth.” Does this offering refer to a pre-Law tithe? Genesis 14 says nothing about a system or pattern of tithing that had become part of Abraham’s worship of God. The remainder of the narrative about Abraham does not discuss him tithing. A few factors are present that argue against this being a reference to systematic tithing:

1. Abraham was not under obligation to pay tithes, he paid them freely. There is no evidence in scripture that Abraham was required to pay a tithe.
2. The offering in Gen 14:20 was made to Melchizedek, the priest. If Abraham was tithing consistently, who received the other tithes? Did Melchizedek engage in an itinerant ministry and collect tithes on behalf of God.
3. Gen 14:20 states that Abraham gave a tenth of what “he recovered.” Hebrews 7:4 refers to Abraham’s giving a tenth of the “spoils,” not continuously giving a tenth of all of his possessions for the rest of his life. The present passage likewise does not indicate that Abraham continually gave a tenth of his increase. The modifying phrase “he recovered” also suggests that this was a one-time action rather than a continual pattern.
4. Some have argued that Abraham was following the Mosaic Law prior to its being given, as it were. However, according to Num 31:27–29, people were commanded to “set apart one out of every five hundred [of the spoils] as the LORD’s share” and to give it to the priest as an offering to the LORD. Hence the amount for spoils won in victory stipulated in the Mosaic Law is different from what Abraham actually offered Melchizedek in Gen 14. For this reason the argument that Abraham in Gen 14 gave to Melchizedek a tithe in accordance with the Mosaic Law is invalid, because there a different amount for the giving of spoils is prescribed.
5. Abraham also was required to be circumcised as part of the covenant, does that mean that circumcision is also required today?

Gen 14:20 provides no evidence that Abraham continuously or regularly tithed. Abraham was never commanded to give a tenth on a regular basis, and there is no evidence that Abraham ever tithed again. His giving of a tithe to Melchizedek should therefore be considered a voluntary gift for the priestly functions performed by Melchizedek and a thank offering given to God for military victory. The context of Gen 14:20–24 seems to assume that Abram had the right to keep the spoils for himself. Indeed, if Abram’s tithing is any kind of model for Christians, it provides support only for occasional tithes of unusual sources of income.

Jacob also paid tithes

In Gen 28:22, Jacob promised to give God a tithe:

Then Jacob made a vow to the LORD: “If you will be with me and protect me on the journey I am making and give me food and clothing, and if I return safely to my father’s home, then you will be my God. This memorial stone which I have set up will be the place where you are worshipped, and I will give you a tenth of everything you give me.”

Jacob’s vow is very revealing in that it is a conditional vow. “If” God does what he asks, “then” he will do the following. The “conditions” placed upon God in Gen 28:20–22 are as follows:

(1) if God will stay with Jacob;

(2) if God will keep him safe on his current journey;

(3) if God will provide him with food and clothes; and

(4) if he returns home.

God had already promised to fulfill three of these four conditions, and the fulfillment of the fourth seems to be assumed. The “then” part of Jacob’s vow included:

(1) Yahweh will be his God;

(2) the pillar will be God’s house; and

(3) he will give a tenth of all that God gives him.

While narratives in the OT can serve as examples of faith for all believers (see Heb 11), this is not one of those examples. Interpreters need to read these narratives critically; not every text presents the patriarchs or kings positively. Gen 28:22 should not be read as suggesting that Christians ought to emulate Jacob’s behavior. Rather, it teaches believers to avoid spiritual immaturity or unbelief. Jacob seems to be trying to bribe God and buy God’s blessing. Jacob also seems to have been a specialist in the area of negotiation (see Gen 25:29–34; 29:18). In fact, he does not appear to be converted yet as his conversion appears to have taken place when he wrestled with God (Gen 32:24–30), not in his dream in Gen 28.

As with Abraham's example, it appears that the giving of this tithe was voluntary on Jacob's part. There is no evidence in the text to suggest that tithing was the general practice of Jacob's life. If he did in fact begin to tithe after God fulfilled His promises to him, Jacob still delayed tithing for 20 years! What is also important is the question of how he gave this tithe to God. Was it through sacrifice or by giving to the poor? There is no indication that he ever met Melchizedek.

How could tithing be a law from God when Jacob put a condition on it?

Tithing in the Mosaic Law

William Branham taught that the Old Testament tithe was ten percent. But that is simply not the truth. The Old Testament was at least double that, if not more.

The Levitical tithe

The Levitical tithe was based ONLY on the income coming from the land and not on salaries or wages:

One-tenth of all the produce of the land, whether grain or fruit, belongs to the LORD. If a man wishes to buy any of it back, he must pay the standard price plus an additional twenty per cent. One out of every ten domestic animals belongs to the LORD. When the animals are counted, every tenth one belongs to the LORD. The owner may not arrange the animals so that the poor animals are chosen, and he may not make any substitutions. If he does substitute one animal for another, then both animals will belong to the LORD and may not be bought back.

The tithe was not the giving of money. It was likely only done on an annual basis. A weekly or monthly giving of tithes of wages to the church is not what this passage is suggesting.

The priests only got ten percent of the tithe

The tithe funded the Levites (Num. 18:20–32). The Levites were scattered all over the country and were not just in Jerusalem at the temple. The Levites also included everyone in the tribe of Levi that worked in the temple - the priest, the song leaders and musicians, even the doormen and the janitors. In Nu 13:21–32 it is laid down that the tithe must be paid to the Levites, not just to the priests.

According to Numbers 18:26-28, the Levites paid ten percent of the first tithe to the priests (who were also part of the tribe of Levi). It should be noted that according to Heb 7:5, ‘they that are of the sons of Levi, who receive the office of the priesthood.… take tithes of the people.’ The explanation for this is that the priests, who received from the Levites a tithe of the tithe, thus symbolically received the whole tithe.

The party tithe (or the second tithe)

A distinct second tithe is found in Deuteronomy 14:22-27, and happened every first, second, fourth and fifth year of a seven-year cycle. This tithe is different because the person tithing gets to eat it, and not just the Levites or the Priests. The point was to bring the resources to the temple for a party (the festivals). Just in case you couldn't make it to the temple with your harvest, you were supposed to redeem the tithes for money and then go.

Yes, that is right, it was spent on parties and it was mandatory. Can you even imagine if we all kicked in ten percent of our gross aggregate income for parties?

You shall tithe all the yield of your seed that comes from the field year by year.  And before the LORD your God, in the place that he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock, that you may learn to fear the LORD your God always.  And if the way is too long for you, so that you are not able to carry the tithe, when the LORD your God blesses you, because the place is too far from you, which the LORD your God chooses, to set his name there, then you shall turn it into money and bind up the money in your hand and go to the place that the LORD your God chooses and spend the money for whatever you desire—oxen or sheep or wine or strong drink, whatever your appetite craves. And you shall eat there before the LORD your God and rejoice, you and your household.  And you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you.

So why do Christian ministers teach about the first tithe only, and forget about the party tithe? You could say it is because Jesus cast out the money-changers, and those that sold animals in the temple. But what Jesus was doing was cleansing the temple from those who were in it for the money.

The poor tithe (or third tithe)

Ten percent every third year went to help the poor (Deut. 14:28, 26:12-15). That’s 3.33 percent. In addition, there were gleanings for the poor and the alien.

If your pastor preaches that tithing is mandatory for New Testament Christians, does this include tithing to strangers, or only to preachers?

James 1:27 says, "Pure religion and undefiled before God and the Father is this, To visit the fatherless and widows in their affliction, and to keep himself unspotted from the world."

What James experienced in the New Testament is believers who gave everything, and shared it with those in need. It was a religion of love for others from the heart. The law, after all, was just a schoolmaster leading to true faith.

Other offerings

In addition, there were occasional tithes and offerings as a specific need would come up, i.e., the rebuilding of the wall in Ezra, Nehemiah, or with the creation of the tabernacle in Exodus. If you add that up, the total mandatory tithe was about twenty-five percent of your gross income.

On top of that, there were specific sacrifices and gifts that you were expected to give just out of joy, as particular needs arose. What that means is, no matter how you look at it, the tithe was well above twenty percent, depending upon the year, of your gross income going to your tithe. And then, your taxes, and then you live on whatever is left.

What is also clear is that the priests only got a small portion of the total tithe (ten percent of ten percent = one percent of income).

The no-tithe year

Every seventh or sabbatical year the land lay fallow, and was then tithe-free (Leviticus 25:4-5 and Deuteronomy 15:1). But since you didn't have any income from the land, you couldn't really pay a tithe in any event.

The total tithing requirement

The "multiple tithe" position is held by Adam Clarke, Albert Barnes, Matthew Henry, Jamieson, Fausset, and Brown, Bruce Metzger, Charles Ryrie, the Jewish Talmud and most Jewish writers, like Josephus. Total tithing was either 20% (twelve tithes over seven years) or 23.33% (fourteen tithes over seven years).

However, it is also clear that non-farmers were not required to pay any of the three separate tithes.

Christ redeemed us from the curse of the law by becoming a curse for us—for it is written, t“Cursed is everyone who is hanged uon a tree” — so that in Christ Jesus the blessing of Abraham might come to the Gentiles, so that we might receive the promised Spirit through faith.

If you want to follow the Old Testament tithing rules

If someone truly wants to tithe according to the Old Testament rules, they would have to do the following:

1. Quit their job and buy a farm so that they can raise herds and grow crops.
2. Find some Levitical priests to support.
3. Use their crops to observe the Old Testament religious festivals like Passover, Unleavened Bread, Pentecost, and Tabernacles. Since they are under the Abrahamic Covenant, the men would also need to be circumcised.
4. Begin by giving at least 20 per cent of all their crops and herds to God for the first six years.
5. Pay no tithes every seventh year.
6. Expect God to curse them with material deprivation if they were unfaithful or bless them with material abundance if they were obedient.

How do you pay tithes to Melchizedek?

A significant portion of the Old Testament tithes were paid to the Levites and then the priests. But Hebrews 7:12 says,

“For the priesthood being changed, there is made of necessity a change also of the law”.

Jesus is then identified as a priest for ever after the order of Melchisedec. Hebrews 7:23-24 says,

“And they truly were many priests, because they were not suffered to continue by reason of death: But this man, because he continueth ever, hath an unchangeable priesthood.”

And Jesus Christ is alive today, our priest forever.

This means that your pastor is not a symbol of a priest who should receive tithes. No, Jesus is our high priest, and he is sitting on His throne in heaven (Hebrews 8:1). So how do we give to Jesus? Do you believe that your pastor fits into the role of vicarious fillii dei? Can he receive tithes as a representative of the Son of God, or as a representative of Melchisedec?

What did Jesus say?

“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 25:40)

Jesus was not talking about the least being a pastor in a luxury car, with luxury clothes and a luxury home. He was talking about people who were hungry, thirsty, naked, sick, in prison, and strangers. These are the words of the King.

And Melchisedec, after all, is the King of righteousness and peace.

If you truly want to give your tithes to Melchisedec, give to those in need.

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