Tithing: some teachings regarding this Jewish Mandate
Definition: Tithing was a system of taxation imposed upon the nation of Israel as part of the Mosaic Law for the support of their government, known as the priesthood. The Old Testament concept of tithing corresponds to our federal income tax system. (Num 18, Heb 7)
Overview of Priesthood…
1. The entire nation of Israel was originally chosen to be God’s priests (Ex. 19:5,6).
2. However, the nation failed, and the priesthood was given to Aaron and his sons (Ex. 28:1).
3. The priesthood was established by God to function as part of Israel’s national government:
a. Taught the Law Lev 10:11, Deut 17:18, Neh 8:9
b. Offered sacrifices Lev 9
c. Served as Supreme Court Justices Deut 17: 8-13
d. Collected taxes (tithes) Num 18, Heb 7:5
e. Maintained the tabernacle/temple Num 16, 18
f. Inspected unclean people Lev 13, 14
Sources of revenue for the government were as follows:
a. national taxation (tithing) Num 18, Lev 27
b. a special tax (tithe) every 3rd year Deut 14, 26
c. redemption money of firstborn Lev 27
d. percent of booty from war Num 13
Also provided for the priesthood were:
a. portions of the sacrifices Num 18
b. 13 cities Josh 21
c. the shewbread Lev 24
By the time of our Lord’s first advent, the unbelieving religious leaders of Israel had corrupted the concept of tithing into a legalistic system of false spirituality and self-righteousness. For this reason, the only mention of tithing by our Lord was a negative one. (Lk 18: 9-14)
Our Lord does mention the concept of giving, but not tithing, when He commends the widow for giving two mites. What is interesting here is that the widow did not give 10%; she gave ALL she had. (Mk 12: 41-44)
Here our Lord commends the giving of 100%, not 10%.
Pertaining to the Church, the word “tithing” or its concept is not mentioned at all in the New Testament. The reason for this is obvious: tithing, being a part of the Mosaic Law, was annulled with the death of the Lord Jesus Christ (Heb 7: 5-19). With the annulment of the Levitical priesthood, tithing ceased. This national tax was no longer authorized by God.
The writer of Hebrews shows that the concept of tithing was related to the Mosaic Law and was the exclusive responsibility of the sons of Levi (priesthood) Heb 7:5. The writer demonstrates in verse 18 that the Mosaic Law has been annulled, and, therefore, is no longer in force today. The priesthood ended; so did their jobs (such as collecting tithes).
The concept of giving of our financial resources to assist the church function is an important doctrine in the New Testament, but is in no way related to tithing (giving 10%).
In fact, the exact amount one should give to the local church is specifically documented: “ let each of you lay ‘something’ aside...”(1 Cor 16:2) Unfortunately, that’s as specific as Paul gets. In Acts 11:29 Luke indicated that many of the disciples gave to those in need “each according to his ability.” Luke is equally vague.
So how much do you give to the church?
a. The amount instructed to give to the church is clearly given in the New Testament:
1. “something”
2. “as He has prospered you”
3. “each according to his own ability”
(Before financial resources are given, God first requires the giving of one’s self 2 Cor 8:5)
b. Any attempt to establish a ‘definite’ amount is contrary to Scripture and runs contrary to the principle of grace.
c. When a ‘definite’ amount is imposed by a church, or bullies within the church, a legalistic system of self-righteousness is actually established, similar to returning to the Mosaic Law.
d. By not setting any specific amount to give, God has actually created a way to measure the heart.
e. Biblically speaking, the amount most of us tithe (federal and state income taxes) exceeds 20%. Remember, tithing was taken from the gross (10% off the top) under Mosaic Law; the IRS allows us to claim certain deductions first.
Dallas Theological Seminary’s position: “Tithing was never imposed by God on any other than the nation of Israel. Under grace, no law is imposed, and no proportion to be given is stipulated...He finds pleasure only in the gift which is given cheerfully... tithing is no longer valid in the Church Age.” Major Bible Themes, John Walvoord.
Therefore, how much a person gives is between him and the Lord.
Definition: Tithing was a system of taxation imposed upon the nation of Israel as part of the Mosaic Law for the support of their government, known as the priesthood. The Old Testament concept of tithing corresponds to our federal income tax system. (Num 18, Heb 7)
Overview of Priesthood…
1. The entire nation of Israel was originally chosen to be God’s priests (Ex. 19:5,6).
2. However, the nation failed, and the priesthood was given to Aaron and his sons (Ex. 28:1).
3. The priesthood was established by God to function as part of Israel’s national government:
a. Taught the Law Lev 10:11, Deut 17:18, Neh 8:9
b. Offered sacrifices Lev 9
c. Served as Supreme Court Justices Deut 17: 8-13
d. Collected taxes (tithes) Num 18, Heb 7:5
e. Maintained the tabernacle/temple Num 16, 18
f. Inspected unclean people Lev 13, 14
Sources of revenue for the government were as follows:
a. national taxation (tithing) Num 18, Lev 27
b. a special tax (tithe) every 3rd year Deut 14, 26
c. redemption money of firstborn Lev 27
d. percent of booty from war Num 13
Also provided for the priesthood were:
a. portions of the sacrifices Num 18
b. 13 cities Josh 21
c. the shewbread Lev 24
By the time of our Lord’s first advent, the unbelieving religious leaders of Israel had corrupted the concept of tithing into a legalistic system of false spirituality and self-righteousness. For this reason, the only mention of tithing by our Lord was a negative one. (Lk 18: 9-14)
Our Lord does mention the concept of giving, but not tithing, when He commends the widow for giving two mites. What is interesting here is that the widow did not give 10%; she gave ALL she had. (Mk 12: 41-44)
Here our Lord commends the giving of 100%, not 10%.
Pertaining to the Church, the word “tithing” or its concept is not mentioned at all in the New Testament. The reason for this is obvious: tithing, being a part of the Mosaic Law, was annulled with the death of the Lord Jesus Christ (Heb 7: 5-19). With the annulment of the Levitical priesthood, tithing ceased. This national tax was no longer authorized by God.
The writer of Hebrews shows that the concept of tithing was related to the Mosaic Law and was the exclusive responsibility of the sons of Levi (priesthood) Heb 7:5. The writer demonstrates in verse 18 that the Mosaic Law has been annulled, and, therefore, is no longer in force today. The priesthood ended; so did their jobs (such as collecting tithes).
The concept of giving of our financial resources to assist the church function is an important doctrine in the New Testament, but is in no way related to tithing (giving 10%).
In fact, the exact amount one should give to the local church is specifically documented: “ let each of you lay ‘something’ aside...”(1 Cor 16:2) Unfortunately, that’s as specific as Paul gets. In Acts 11:29 Luke indicated that many of the disciples gave to those in need “each according to his ability.” Luke is equally vague.
So how much do you give to the church?
a. The amount instructed to give to the church is clearly given in the New Testament:
1. “something”
2. “as He has prospered you”
3. “each according to his own ability”
(Before financial resources are given, God first requires the giving of one’s self 2 Cor 8:5)
b. Any attempt to establish a ‘definite’ amount is contrary to Scripture and runs contrary to the principle of grace.
c. When a ‘definite’ amount is imposed by a church, or bullies within the church, a legalistic system of self-righteousness is actually established, similar to returning to the Mosaic Law.
d. By not setting any specific amount to give, God has actually created a way to measure the heart.
e. Biblically speaking, the amount most of us tithe (federal and state income taxes) exceeds 20%. Remember, tithing was taken from the gross (10% off the top) under Mosaic Law; the IRS allows us to claim certain deductions first.
Dallas Theological Seminary’s position: “Tithing was never imposed by God on any other than the nation of Israel. Under grace, no law is imposed, and no proportion to be given is stipulated...He finds pleasure only in the gift which is given cheerfully... tithing is no longer valid in the Church Age.” Major Bible Themes, John Walvoord.
Therefore, how much a person gives is between him and the Lord.