This article provides an exegetical (interpreting the original text) and expositional (explaining the meaning for today) analysis of the biblical tithe.
The Meaning of Tithe
The word “tithe” is derived from the Hebrew ma’aser and the Greek dekate, both of which literally mean “a tenth”. In the biblical context, it refers specifically to giving ten percent of one’s produce or income to God. While often grouped together with offerings, in the Old Testament, the tithe was considered a mandatory requirement, whereas offerings were generally voluntary gifts.
The Origin of Tithe
Although many scholars and preachers run straight to the teachings of Moses as legal grounds for tithe, tithing pre-dates the Mosaic Law, appearing first in a voluntary context before being formalized. There are two examples of voluntary giving of 10 percent or a promise of it recorded in the book of Genesis. These two records are:
- Abraham (Gen. 14:18-20): In these verses, Abraham gave a tenth of the spoils of war to Melchizedek, priest of God Most High, after a victory. This is often viewed as a free-will act of gratitude and recognition of God as the source of victory.
- Jacob (Gen. 28:20-22): Jacob vowed to give a tenth of all God provided him, promising that the stone he anointed would be God’s house.
- The Law (Lev. 27:30): Later, it was officially incorporated into the Mosaic Law, defining the tithe as “holy to the Lord”.
The Types of Tithes in the Old Testament
Under Mosaic Law, Israel was a theocracy, and tithing functioned as a tax system to support the priests, the religious festivals, and the poor.
- The Levitical/Sacred Tithe (Num. 18:21-24): The first tenth of all agricultural produce and livestock was given to the Levites, who had no land inheritance, to support their ministry in the Temple.
- The Festival Tithe (Deut. 14:22-27): A second tenth was set aside annually to fund travel and expenses for worshipping at the Tabernacle/Temple, ensuring the family rejoiced before the Lord.
- The Poor/Third-Year Tithe (Deut. 14:28-29): Every third year, this tithe was collected locally to support the poor, widows, orphans, and strangers.
Note: Some theologians interpret this as a two-tithe system, while others see three separate, mandatory tithes that could amount to over 20% annually, not just 10%.
The Purpose of Tithe
Giving of tithe was not just about, money, produce, animals or taking care of the priests and the poor, it serve a higher purpose:
- Acknowledgment of Ownership: To remind Israelites that God owns everything, and they are stewards of the land (Lev. 27:30).
- Support of Ministry: To provide for the Levites and Priests who managed the Temple and taught the Law.
- Social Welfare: To provide a safety net for the poor and vulnerable within the community.
- Gratitude: A tangible expression of thanks for God’s blessing.
New Testament Teachings on Tithe
The New Testament rarely mentions tithing, focusing instead on the heart attitude of giving. From the teachings of Jesus, to the writings of the Apostles, the attitude and motive of giving is presented as something more important than what is given. Let us take a look at some examples:
- Jesus and the Tithe (Matt. 23:23): Jesus told the Pharisees they should continue tithing (mints, dill, cumin) but not neglect “weightier matters of the law—justice, mercy, and faithfulness.” He acknowledged the validity of tithing while critiquing legalism.
- Grace-Based Giving (2 Cor. 9:7): Paul teaches that giving should not be “grudgingly or under compulsion,” but according to what a person has purposed in their heart to give.
- Generosity over Percentage: The emphasis shifts from a mandatory 10% to proportional, cheerful, and sacrificial giving based on how God has blessed the believer.
Application to the New Testament Church
While most theologians argue that the Mosaic legal requirement for a 10% tithe is not binding on Christians, it is important to acknowledge that the principles behind it remain applicable. The New Testament emphasizes the following:
- Support of Ministry: Paul mandates that those who preach the gospel should make their living from it (1 Cor. 9:13-14), providing the basis for supporting church pastors and missions.
- Support of the Poor: The obligation to care for the needy remains (2 Cor. 8-9).
- The New Testament Standard: Many churches use the 10% tithe as a “minimum recommended baseline” for stewardship, while encouraging generous, “above-and-beyond” giving to support ministry and the poor.
- Cheerful Giving: The goal is that Christians, recognizing that all they have belongs to God, give generously to support the work of the Kingdom.
In conclusion, tithing began as a grateful, voluntary response to God’s blessing (Abraham), was codified as a mandatory religious tax to support the Levites and the poor (Mosaic Law), was upheld by Jesus to correct hypocritical legalism, and is transformed in the New Testament into a principle of cheerful, generous, and voluntary giving to support the church and the poor.
When a New Testament believer thinks of tithing, they should not look at it as a requirement they must meet in order to feel godly, holy, or acceptable before their Savior and LORD Jesus Christ. 10 percent must be the baseline, a starting point of our giving and not the end of it. Our giving must be driven by love, generosity, and gratitude to God for all that He has done and continues to do.
Give yourself to God, then, give joyfully, give generously, give sacrificially, give according to you means, give to honor and worship your God. All you are belongs to God, not just the money in your pocket.
JACOB KASULE