I don’t know if you are aware of it, but there is an ongoing debate as to whether or not the Old Testament practice of “tithing” applies to the New Testament church, that is, to you and me. I used to believe that it does, and, in the past, I have referenced Malachi 3:8-10 in support of that viewpoint while soliciting, as a Pastor, “tithes” and offerings during church services.

Later on, I began to question this practice and conducted my own research into the matter, starting with the Old Testament. Here are the most pertinent points from that investigation: 1) the “tithe” in the Old testament was God’s way of providing for the priests, who had no land inheritance from which to make their own living; 2) this “tithe” was one-tenth of the increase from the harvest; and 3) the “tithe” was not optional, but compulsory, both in the amount and the timing. In fact, it was so compulsory that God said that if one did not pay the full amount at the designated intervals, one was robbing God (Malachi 3:8-10)! That is a most serious and solemn indictment, and it was a non-negotiable requirement of the system of tithing before Jesus came on the scene.

Then I moved on to the New Testament, where I came to realize the following: 1) the “tithe” is mentioned in the New Testament (Matthew 23:23), but as a requirement for Jews, not Christians; 2) instead, we are told to give according to our means, whatever amount we purpose in our own hearts, and to do so cheerfully and without compulsion (1 Corinthians 16:2; 2 Corinthians 8:10-12 and 9:7). Moreover, we are instructed, “On the first day of the week let every one of you lay in store, as God has prospered him, so that no collections be made when I come” (1 Corinthians 16:2). Here again, we see instruction to give according to our means, but also to set aside our “increase” so that it will actually be available to give freely when the time comes, without having to be asked for it! That is good stewardship of our finances.

These instructions for “giving” bear little resemblance to the Old Testament system of the “tithe.” In my opinion, if “tithing” was to be a carry-over from the Old Testament, then the New Testament would have made reference to it concerning Christians, especially gentile Christians. But, it does not. When Jesus came, He ushered in a new and a better system of giving, one based not on compulsion, but on willing, “thankful hearts” (cf. Psalm 50:14-15). Where hearts have been changed by Jesus, giving is not a duty, but a blessing (Acts 20:35) and a privilege, and a sign of faith in God’s provision (Philippians 4:19)! In my opinion, it is inappropriate to invoke the Old Testament tithing system to coerce, as it were, giving by Christians. That amounts to giving with, not without, compulsion. That said, giving one-tenth of your increase to the Lord is the only mathematical formula in the Bible as a target amount for giving, and that seems to me to be a reasonable, minimal target for the New Testament church.

While I’m on the topic, there are several other issues I have concerning how “tithes” and offerings may be wrongly solicited. First, it has become an occasional practice, in some Christian circles, to declare that “God doesn’t need your money”, just before asking you to give Him your money! That makes no sense at all to me, zero. Then, Psalm 50:7-13 may be cited to lend biblical support to the idea that God doesn’t need your money. The problem here is that there is not one word in these verses concerning the giving of “tithes and offerings”; it is only about “ritual sacrifices and burnt offerings”, which is a whole different matter. So, does God need your money? The answer to this question is both “No” and “Yes.” For God to exist and function as God, it is true that He does not need our money, as Psalm 50:9-13 clearly implies. But, for the Great Commission (Matthew 28:18-20) to be accomplished, He does need our money, by His own design; enlisting us to get it done requires money, and lots of it. The second issue I have in this context has to do with trying to purchase the blessings of God with an offering. If you are admonished to “not come to the altar ’empty handed’ if you expect to receive a blessing from God”, then you may want to just keep your money and leave. God already wants to prosper us (Psalm 35:27), and He is not in the extortion business! And third, I believe it is a mistake to pronounce a “pass” on giving to those who are barely able to make ends meet just to break even at the end of the month. Why? Because God has promised to reward everyone who gives with more than they have given (Luke 6:38). So, when you excuse the poor from giving – even a small coin that they really can do without – you are getting in the way of a blessing of increase that God wants to provide for them also. After all, they are the very ones who need such an increase the most, are they not?

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