Are Christians required to tithe?: Difference between revisions

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::''Related articles'': '''[[Financial accountability in the message|Financial accountability]]''' and '''[[Church Governance in the Message|Church governance]]'''
[[Image:Tithing in the Bible.png|right|thumb|300px]]
'''The ominous question “Will a man rob God?” was quoted by William Branham.''' But it has also been plastered on bulletins, offering envelopes, and sermon titles in many non-message evangelical churches.  William Branham taught that tithing was required of all Christians:


'''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.
:''Every Christian should pay tithes!<ref>William Branham, 61-0723E - God Being Misunderstood, para. 112</ref>


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.<ref>Andreas J. Köstenberger and David A. Croteau, “‘Will a Man Rob God?’ (Malachi 3:8): A Study of Tithing in the Old and New Testaments,” ed. Craig A. Evans, Bulletin for Biblical Research, Vol. 16, 2006, 53–54.</ref>
Obviously, no one wants to be guilty of robbing God. However, the issues are not as straightforward as William Branham suggested . Also, while they may deny it, pastors bring a significant amount of bias and self-interest to the question.  


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.<ref>Andreas J. Köstenberger and David A. Croteau, “‘Will a Man Rob God?’ (Malachi 3:8): A Study of Tithing in the Old and New Testaments,” ed. Craig A. Evans, Bulletin for Biblical Research, Vol. 16, 2006, p. 53 and Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 237.</ref>
While it is commonly agreed that the OT food laws and the OT practice of circumcision do not carry over into the NT era, William Branham brought some other OT laws such as tithing and dress into the new covenant. This article will look at tithing from the perspective of both the Old and New Testaments as well as what the New Testament teaches about giving generally.


=What does the New Testament teach?=
=What does the New Testament teach?=


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


==Summary==
==Summary==
The following is a summary of what the New Testament teaches on giving.  Detailed discussion of each of these issues can be found later in this article.


{| class="wikitable"
{| class="wikitable"
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|Proportional
|Proportional
|Give as you have been prospered; according to your ability
|Give as you have been prospered; according to your ability
|1 Cor 16:2,
|1 Cor 16:2
2 Cor 8:2–3
2 Cor 8:2–3
|-
|-
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|Sacrificial, Generous
|Sacrificial, Generous
|Give generously, even sacrificially, but not to the point of personal affliction
|Give generously, even sacrificially, but not to the point of personal affliction
|2 Cor 8:2–3,
|2 Cor 8:2–3
Phil 4:17–18
Phil 4:17–18
|-
|-
|4
|4
|Intentional
|Intentional
|Give deliberately in order to meet a genuine need, not out of guilt merely to soothe a pressing request
|Give deliberately in order to meet a genuine need, not out of guilt merely to
|2 Cor 8:4,
soothe a pressing request
|2 Cor 8:4  
Phil 4:16
Phil 4:16
|-
|-
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|Motivated by a desire
|Motivated by a desire
for equality
for equality
|Believers are to give so that all needs are met.
|Believers are to give so that all needs are met and we are specifically to
|1 Cor 9:14–15,
focus on the needs of the poor
2 Cor 8:12–14;
|Rom 15:26
1 Cor 9:14–15  
 
2 Cor 8:12–14  
 
Gal 2:10


Gal 6:6
Gal 6:6
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|Motivated by a desire
|Motivated by a desire
for God's blessing
for God's blessing
|Give in order to receive more from God so that you can continue to bless others generously
|Give in order to receive more from God so that you can continue to
bless others generously
|2 Cor 9:6
|2 Cor 9:6
|-
|-
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|7
|7
|Voluntary
|Voluntary
|Giving ought to be done out of one’s free will and not under compulsion
|Giving ought to be done out of one’s free will and not under compulsion.
|2 Cor 8:2–3, 8;
(tithing in the OT was not voluntary but New Testament giving is)
2 Cor 9:7;
|2 Cor 8:2–3, 8  
2 Cor 9:7


Phil 4:18
Phil 4:18
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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?”
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.
Giving our resources to aid the ministry of God should not be viewed as burdensome. 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.
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.<Ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 258–260.</ref>
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, most church members give less than ten percent.  It may be possible that the teaching of tithing actually causes at least some people to give less.  
 
Our motivation for disagreeing with the teaching of tithing is simply one of faithfulness to Scripture, not greed.  Our giving is not optional, and it should not depend on our whim or personal feeling. The basis of our giving should be our love and devotion to God, in gratitude for His inestimable gift to us.<Ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 258–260.</ref>
 
We will first discuss what the Bible has to say about tithing and then discuss what the New Testament teaches us about giving.


==Tithing in the New Testament==
==Tithing in the New Testament==


There are four passages in the NT that make a direct reference to tithing: Matt 23:23 (Luke 11:42), Luke 18:9–14, and Heb 7:1–10. We will attempt to demonstrate below that  
There are four passages in the NT that make a direct reference to tithing: Matt 23:23 (Luke 11:42), Luke 18:9–14, and Heb 7:1–10. It is clear that  


:(1) none of these passages has tithing as their primary subject; and  
:(1) none of these passages has tithing as their primary subject; and  
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===Tithing in the Rest of the New Testament===
===Tithing in the Rest of the New Testament===


Heb 7:1–3 demonstrate the greatness of Melchizedek.Hebrews 7:4–10 provides three specific reasons (or proofs) that Melchizedek’s priesthood was superior to the Levitical priesthood. First, Melchizedek is shown to be greater than Abraham on account of Abraham’s voluntary offering to him. The fact that Melchizedek received a tithe from Abraham is the central argument for Melchizedek’s superiority. Levi and Aaron were both ancestors of Abraham. When the author of Hebrews says that “even Levi … paid tithes,” the superiority of Melchizedek’s priesthood is proved. Therefore Melchizedek’s priesthood is superior to the Levitical one.
The only other place that tithing is mentioned in the New Testament is in Hebrews 7.  Heb 7:1–3 demonstrate the greatness of Melchizedek. Hebrews 7:4–10 provides three specific reasons (or proofs) that Melchizedek’s priesthood was superior to the Levitical priesthood. First, Melchizedek is shown to be greater than Abraham on account of Abraham’s voluntary offering to him. The fact that Melchizedek received a tithe from Abraham is the central argument for Melchizedek’s superiority. Levi and Aaron were both ancestors of Abraham. When the author of Hebrews says that “even Levi … paid tithes,” the superiority of Melchizedek’s priesthood is proved. Therefore Melchizedek’s priesthood is superior to the Levitical one.


Those that use this passage to argue for tithing essentially concur with the above analysis regarding the primary meaning of Heb 7:1–10. However, they continue the analysis as follows - If Melchizedek is greater than the Levites and a type of Christ, then of whom is Abraham a picture? The answer supplied is “Christians.” However, this interpretation has several problems. First, if Abraham were a picture of Christians, his tithe was voluntary. It was offered as “a thanksgiving for victory.” This is not the picture of tithing during the Mosaic covenant, and neither is it the picture painted by many tithe supporters today.
Those that use this passage to argue for tithing essentially concur with the above analysis regarding the primary meaning of Heb 7:1–10. However, they continue the analysis as follows - If Melchizedek is greater than the Levites and a type of Christ, then of whom is Abraham a picture? The answer supplied is “Christians.” However, this interpretation has several problems. First, if Abraham were a picture of Christians, his tithe was voluntary. It was offered as “a thanksgiving for victory.” This is not the picture of tithing during the Mosaic covenant, and neither is it the picture painted by many tithe supporters today.
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If anyone were to prove the continuation of tithing based upon the NT, he must produce a passage that has this goal as its primary purpose. If such a passage is produced, then Heb 7 could possibly be used as a secondary, supporting statement. The important point to remember is this: the author of Hebrews was arguing for Melchizedek’s superiority over the Levitical priesthood. The reference to tithing is an illustrative, secondary statement. The mere description of tithing as having taken place at any time does not necessitate its continuation. Description does not equate prescription.  The author of Hebrews simply wants his readers to be in no doubt about the superiority of Christ to any other priests and sees the mysterious figure of Melchizedek as powerfully illustrating this superiority.<ref>Andreas J. Köstenberger and David A. Croteau, “‘Will a Man Rob God?’ (Malachi 3:8): A Study of Tithing in the Old and New Testaments,” ed. Craig A. Evans, Bulletin for Biblical Research, Vol. 16, 2006, 76–77.</ref>
If anyone were to prove the continuation of tithing based upon the NT, he must produce a passage that has this goal as its primary purpose. If such a passage is produced, then Heb 7 could possibly be used as a secondary, supporting statement. The important point to remember is this: the author of Hebrews was arguing for Melchizedek’s superiority over the Levitical priesthood. The reference to tithing is an illustrative, secondary statement. The mere description of tithing as having taken place at any time does not necessitate its continuation. Description does not equate prescription.  The author of Hebrews simply wants his readers to be in no doubt about the superiority of Christ to any other priests and sees the mysterious figure of Melchizedek as powerfully illustrating this superiority.<ref>Andreas J. Köstenberger and David A. Croteau, “‘Will a Man Rob God?’ (Malachi 3:8): A Study of Tithing in the Old and New Testaments,” ed. Craig A. Evans, Bulletin for Biblical Research, Vol. 16, 2006, 76–77.</ref>
==Giving in the New Testament==
We have seen above that the references to tithing in Matt 23 and Luke 18 are incidental, and that in Heb 7 tithing is mentioned only to provide one of the three proofs of the superiority of Melchizedek’s priesthood.  Does this mean that the NT is silent on the issue of giving?
Nothing could be further from the truth.


===Arguments for tithing from the New Testament===
===Arguments for tithing from the New Testament===
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====Traditionalism====
====Traditionalism====


Second, some Christians hold to the obligation of tithing because of traditionalism. The argument is usually stated in terms of the way things have always been done in their church. Some in this category believe that the word “tithe” means “a religious monetary gift,” with no specific amount attached to the word. While one group asserts that ten percent is the minimum one should give, others (while still using “tithing terminology”) do not conceive of tithing in terms of giving a certain percentage of one’s income. Some ministers in this category are fearful of what would happen should they tell their members that they are not obligated to tithe. They claim that their church may suffer financially. They fear that monetary giving would severely decrease. They are also concerned regarding what should be the message to their congregation on how, and how much, to give. Since they do not see a viable alternative, they continue to teach tithing (and in many cases, tithing as a ten-percent-minimum requirement). What could be the harm, they argue, of teaching what is, after all, a biblical requirement?
Second, some Christians hold to the obligation of tithing because of tradition. The argument is usually stated in terms of the way things have always been done in their church. Some in this category believe that the word “tithe” means “a religious monetary gift,” with no specific amount attached to the word. While one group asserts that ten percent is the minimum one should give, others (while still using “tithing terminology”) do not conceive of tithing in terms of giving a certain percentage of one’s income.  


The main problem with this view is that, iIn keeping with a principle that evangelicals have held dear at least since the Reformation, unless a requirement can be established from Scripture, it should not be imposed upon believers. Another misunderstanding is that, unless tithing were taught, believers would be left in a vacuum as far as giving is concerned, and the church’s financial standing would therefore suffer. To the contrary, there are in fact many principles on giving that Christians can be taught to observe apart from a tithing requirement. <ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 242–243.</ref>
Some ministers in this category are fearful of what would happen should they tell their members that they are not obligated to tithe. They claim that their church may suffer financially. They fear that monetary giving would severely decrease. They are also concerned regarding what should be the message to their congregation on how, and how much, to give. Since they do not see a viable alternative, they continue to teach tithing (and in many cases, tithing as a ten-percent-minimum requirement). What could be the harm, they argue, of teaching what is, after all, a biblical requirement?
 
The main problem with this view is that, in keeping with a principle that evangelicals have held dear at least since the Reformation, unless a requirement can be established from Scripture, it should not be imposed upon believers. Another misunderstanding is that, unless tithing were taught, believers would be left in a vacuum as far as giving is concerned, and the church’s financial standing would therefore suffer. To the contrary, there are in fact many principles on giving that Christians can be taught to observe apart from a tithing requirement. <ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 242–243.</ref>


====Pragmatism====
====Pragmatism====
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====The main problem====
====The main problem====


Nowhere are Christians commanded to tithe in the NT. This fact alone should raise concerns for those who believe the issue is black and white, and believers ought to tithe today. The issue of multiple tithes (that the Israelites actually gave at least 20 percent per year) likewise has yet to meet a satisfactory answer. To call for the cessation of two of the three tithes while leaving one intact would seem to require some major theological nuancing. Though the NT discusses giving at many junctures, no passage ever cites a specific percentage. The references to giving in passages such as Gal 6:6, 1 Tim 5:17, and 2 Cor 8–9 lead one to believe that the issue of giving was a vital one in many churches. Paul could have simply addressed this issue by appealing to the OT teaching of tithing. However, he never resorted to this type of approach.
'''Nowhere are Christians commanded to tithe in the NT.''' This fact alone should raise concerns for those who believe the issue is black and white, and believers ought to tithe today. The issue of multiple tithes (that the Israelites actually gave at least 20 percent per year) likewise has yet to meet a satisfactory answer. To call for the cessation of two of the three tithes while leaving one intact would seem to require some major theological nuancing. Though the NT discusses giving at many junctures, no passage ever cites a specific percentage. The references to giving in passages such as Gal 6:6, 1 Tim 5:17, and 2 Cor 8–9 lead one to believe that the issue of giving was a vital one in many churches. Paul could have simply addressed this issue by appealing to the OT teaching of tithing. However, he never resorted to this type of approach.


Tithing proponents typically fail to recognize that tithing is an integral part of the OT sacrificial system that has been once and for all fulfilled in Christ. The Epistle to the Hebrews, Rom 10:4, and Matt 5 all point to this reality. This may be the best reason why tithing is not commanded in the new covenant era: it was fulfilled in Christ. Some tithing supporters view the OT teaching on tithing as an act one must perform to show honor and respect to God, regardless of its possible fulfillment in Christ. Yet, in the OT tithing is commanded for the support of the priests and Levites who are in charge of the temple. It is also linked with offerings that, despite how this may be taught today, do not refer to the amount above ten percent. An offering in the OT did not refer to adding a “tip for God,” as it were, after one had fulfilled the tithe but to “the peace offerings and other sacred gifts, in the form of the breast of the wave offering, the thigh of the ram of ordination (Exod. 29:27, 28; etc.), cakes of leavened bread, etc. (Lev. 7:14).”
Tithing proponents typically fail to recognize that tithing is an integral part of the OT sacrificial system that has been once and for all fulfilled in Christ. The Epistle to the Hebrews, Rom 10:4, and Matt 5 all point to this reality. This may be the best reason why tithing is not commanded in the new covenant era: it was fulfilled in Christ. Some tithing supporters view the OT teaching on tithing as an act one must perform to show honor and respect to God, regardless of its possible fulfillment in Christ. Yet, in the OT tithing is commanded for the support of the priests and Levites who are in charge of the temple. It is also linked with offerings that, despite how this may be taught today, do not refer to the amount above ten percent. An offering in the OT did not refer to adding a “tip for God,” as it were, after one had fulfilled the tithe but to “the peace offerings and other sacred gifts, in the form of the breast of the wave offering, the thigh of the ram of ordination (Exod. 29:27, 28; etc.), cakes of leavened bread, etc. (Lev. 7:14).”


The case for tithing ultimately rests not on the exegesis of biblical passages on tithing but on arguments from a theological system or tradition. We have attempted to show that the text of Scripture contains no exegetical basis for tithing. What is more, arguments from theological systems or traditions have been shown to be unpersuasive as well. As Verhoef concludes,
'''The case for tithing ultimately rests not on the exegesis of biblical passages on tithing but on arguments from a theological system or tradition.''' '''We have attempted to show that the text of Scripture contains no basis for tithing. What is more, arguments from theological systems or traditions have been shown to be unpersuasive as well.'''
 
An important consideration is whether the demands and the promises of Malachi 3 are also applicable in the NT dispensation, as they were under the OT dispensation. Our answer must be “Yes” and “No.” Yes, because there is continuity in connection with both our obligation to fulfill our stewardship and the promises of God’s blessing in our lives. This cannot be denied. At the same time our answer must be “No,” because we also have a discontinuity pertaining to the specific relationship between the OT and the NT and the relative dispensations. The discontinuity consists especially in the outward scheme of things, regarding both the obligations and the promises.
 
For this reason we conclude that NT believers should not be required to give ten percent or more, but not less, of their income. This does not mean that we are left with nothing. Those who do not hold to the position that tithing is obligatory for Christians have been charged with teaching that believers need not give to the church. But this charge is similar to charging Paul with encouraging believers to sin when he teaches salvation by faith through grace apart from the Law (Rom 3:23). As will be seen, the NT provides more than sufficient guidance for giving. In fact, it sets a considerably higher (albeit more complex) standard than merely giving ten percent of one’s income. The following presentation is not intended to be exhaustive but attempts to delineate the major principles for giving contained in the NT.<ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 244–245.</ref>


===So what does the New Testament teach regarding giving?===
Are the demands and the promises of Malachi 3 still applicable in the NT dispensation, as they were under the OT dispensation? Based on scripture as discussed above, our answer must be “No.” 


The New Testament does have a lot to say about giving.
For this reason we conclude that NT believers should not be required to give ten percent or more, but not less, of their income. This does not mean that we are left with nothing. Those who do not hold to the position that tithing is obligatory for Christians have been charged with teaching that believers need not give to the church. But this charge is similar to charging Paul with encouraging believers to sin when he teaches salvation by faith through grace apart from the Law (Rom 3:23). As discussed below, the NT provides more than sufficient guidance for giving. In fact, it sets a considerably higher (albeit more complex) standard than merely giving ten percent of one’s income.<ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 244–245.</ref>


====Does Paul discuss tithing?====
====Does Paul discuss tithing?====
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Paul had every opportunity to discuss tithing in these passages. His audience was not specifically a Jewish one, which is why one might expect him to clarify or distinguish between freewill offerings and involuntary tithing. <ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 251–252.</ref>
Paul had every opportunity to discuss tithing in these passages. His audience was not specifically a Jewish one, which is why one might expect him to clarify or distinguish between freewill offerings and involuntary tithing. <ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 251–252.</ref>


====Paying teachers and pastors====
=====Paying teachers and pastors=====


Three verses warn about leaders who “love money” (1 Tim 3:3, 6:10; 2 Tim 3:2). While this is truly a danger, another danger that Paul warns the Corinthians about is that of “muzzling the ox while he is threshing” (1 Cor 9:9). A similar verse is Gal 6:6. A distinction is made between “the one who is taught” and “the one who teaches.” This passage calls for financial support for those who teach. While the phrase “all good things” may refer to more than money, it does have to do with financial support.82 Another understanding would be that this refers to the Jerusalem collection, but this hypothesis has been satisfactorily refuted. Therefore, we have an early teaching84 that refers to paying teachers for their service.  
Three verses warn about leaders who “love money” (1 Tim 3:3, 6:10; 2 Tim 3:2). While this is truly a danger, another danger that Paul warns the Corinthians about is that of “muzzling the ox while he is threshing” (1 Cor 9:9). A similar verse is Gal 6:6. A distinction is made between “the one who is taught” and “the one who teaches.” This passage calls for financial support for those who teach. While the phrase “all good things” may refer to more than money, it does have to do with financial support.82 Another understanding would be that this refers to the Jerusalem collection, but this hypothesis has been satisfactorily refuted. Therefore, we have an early teaching84 that refers to paying teachers for their service.  
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1 Corinthians 9, 2 Cor 8–9, and Gal 6:6 would seem to be the ideal place for Paul to mention tithing if he in fact held to such a requirement. Yet since Paul makes no reference to tithing, and since neither Jesus nor any other passage in the NT compels Christians to tithe, the requirement for believers to give at least ten percent of their income should be replaced with teaching on the NT principles of giving sketched out below.<ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 252-253.</ref>
1 Corinthians 9, 2 Cor 8–9, and Gal 6:6 would seem to be the ideal place for Paul to mention tithing if he in fact held to such a requirement. Yet since Paul makes no reference to tithing, and since neither Jesus nor any other passage in the NT compels Christians to tithe, the requirement for believers to give at least ten percent of their income should be replaced with teaching on the NT principles of giving sketched out below.<ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 252-253.</ref>


====New Testament principles for giving====
==Giving in the New Testament==
 
We have seen above that the references to tithing in Matt 23 and Luke 18 are incidental, and that in Heb 7 tithing is mentioned only to provide one of the three proofs of the superiority of Melchizedek’s priesthood.  Does this mean that the NT is silent on the issue of giving?
 
Nothing could be further from the truth.
 
===So what does the New Testament teach regarding giving?===
 
The New Testament does have a lot to say about giving.


=====1 Corinthians 9:1–23=====  
====1 Corinthians 9:1–23====
Preachers deserve to get financial support for their work (1 Cor 9:14). However, Paul accepted no such gift from the Corinthians. While he could have asked for it, he was not required to be rewarded financially for his work. He is not saying this so that he will get paid (1 Cor 9:15) but so that the Corinthians will realize that others have the right to be paid for their service.
Preachers deserve to get financial support for their work (1 Cor 9:14). However, Paul accepted no such gift from the Corinthians. While he could have asked for it, he was not required to be rewarded financially for his work. He is not saying this so that he will get paid (1 Cor 9:15) but so that the Corinthians will realize that others have the right to be paid for their service.


From this we can extract the principle that as a community the church must make sure that those who are over it spiritually have their needs met. When church members give financially to the church, they should take this into consideration. If God has provided the money, and the pastor of a church has a legitimate need, the need should be met.
From this we can extract the principle that as a community the church must make sure that those who are over it spiritually have their needs met. When church members give financially to the church, they should take this into consideration. If God has provided the money, and the pastor of a church has a legitimate need, the need should be met.


=====1 Corinthians 16:1–4.=====
====1 Corinthians 16:1–4.====
This brief section contains several principles for giving. As stated previously, there are several problems with linking the present passage to a tithing requirement. First, as noted, the reference is not to people’s regular giving (be it weekly or monthly) but to a special collection taken up for the poor believers in Jerusalem. Second, there is no mention of giving ten percent of one’s income by way of a regular tithe. Third, the phrase “as he may prosper” also excludes the conclusion that a specific amount was in mind. There is no hint of a tithe or proportionate giving” in the present passage.
This brief section contains several principles for giving. As stated previously, there are several problems with linking the present passage to a tithing requirement. First, as noted, the reference is not to people’s regular giving (be it weekly or monthly) but to a special collection taken up for the poor believers in Jerusalem. Second, there is no mention of giving ten percent of one’s income by way of a regular tithe. Third, the phrase “as he may prosper” also excludes the conclusion that a specific amount was in mind. There is no hint of a tithe or proportionate giving” in the present passage.


While 1 Cor 16:1–4 can therefore not be legitimately used to support a tithing requirement in the NT period, it is still possible to glean helpful principles for giving from this passage. First, giving should be done regularly. Paul tells the believers to give on the first day of the week (1 Cor 16:1). The practical reasons for this may be that (1) it is easier to give small amounts frequently than large sums on a monthly or even annual basis; and (2) the church has ongoing needs and financial obligations that require regular weekly giving.
While 1 Cor 16:1–4 can, therefore, not be legitimately used to support a tithing requirement in the NT period, it is still possible to glean helpful principles for giving from this passage. First, giving should be done regularly. Paul tells the believers to give on the first day of the week (1 Cor 16:1). The practical reasons for this may be that (1) it is easier to give small amounts frequently than large sums on a monthly or even annual basis; and (2) the church has ongoing needs and financial obligations that require regular weekly giving.


Second, giving should be proportionate in keeping with a household’s income. In Paul’s terms, the amount to be set aside depends on the degree to which the giver has been prospered. No percentage is given. This would have been an ideal place for tithing to enter into the discussion. Yet tithing is not mentioned. According to Paul, if anyone has been prospered greatly, he should give a large amount. If one has prospered only a little, a smaller gift is completely acceptable.
Second, giving should be proportionate in keeping with a household’s income. In Paul’s terms, the amount to be set aside depends on the degree to which the giver has been prospered. No percentage is given. This would have been an ideal place for tithing to enter into the discussion. Yet tithing is not mentioned. According to Paul, if anyone has been prospered greatly, he should give a large amount. If one has prospered only a little, a smaller gift is completely acceptable.


=====2 Corinthians 8–9=====
====2 Corinthians 8–9====
This passage provides a few additional principles for new covenant giving. Grace is the entire theme of this entire two-chapter section. In 2 Cor 8:2–3 Paul praises the Macedonians for their giving, which was (1) according to (and, in fact, beyond) their ability; and (2) voluntary. The Macedonians were not required to give a prescribed amount or percentage. Rather, they gave as they had been prospered, according to their ability. Their giving was sacrificial and generous in that they actually gave beyond what Paul thought they were able to do. In fact, the Macedonians were considered poor, yet they still gave.  
This passage provides a few additional principles for new covenant giving. Grace is the entire theme of this entire two-chapter section. In 2 Cor 8:2–3 Paul praises the Macedonians for their giving, which was (1) according to (and, in fact, beyond) their ability; and (2) voluntary. The Macedonians were not required to give a prescribed amount or percentage. Rather, they gave as they had been prospered, according to their ability. Their giving was sacrificial and generous in that they actually gave beyond what Paul thought they were able to do. In fact, the Macedonians were considered poor, yet they still gave.  


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The principle derived from 2 Cor 9:7 concerning the amount of giving was discussed above. However, this verse concludes by saying that the giver should be ‘cheerful’ in his giving. The OT background for this is Prov 22:8: “God loves [or blesses] a cheerful and generous man.” Only a real appreciation of God’s grace to us can prompt us to give ‘cheerfully.’ 
The principle derived from 2 Cor 9:7 concerning the amount of giving was discussed above. However, this verse concludes by saying that the giver should be ‘cheerful’ in his giving. The OT background for this is Prov 22:8: “God loves [or blesses] a cheerful and generous man.” Only a real appreciation of God’s grace to us can prompt us to give ‘cheerfully.’ 


=====Philippians 4:15–20=====
====Philippians 4:15–20====
Philippians 4:15–20 functions as an indirect “thank you” from Paul to the Philippians, which was in keeping with Greco-Roman societal norms. A few details of this passage will now be examined to see if and how the Philippians’ giving was synchronized with the principles Paul set forth more prescriptively in other passages.
Philippians 4:15–20 functions as an indirect “thank you” from Paul to the Philippians, which was in keeping with Greco-Roman societal norms. A few details of this passage will now be examined to see if and how the Philippians’ giving was synchronized with the principles Paul set forth more prescriptively in other passages.


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Three aspects of this passage stand out. First, as Paul mentions the need of those in Jerusalem in 2 Cor 8:14, here he discusses his own need (Phil 4:16). When Christians see a need on the part of a fellow believer—especially a minister of the gospel—they should attempt to meet it if they are able. Second, Paul’s use of ‘paid in full’ (ἀπέχω πάντα) indicates that the Philippians had no obligation to him. His motive in this passage is not to raise more funds but to express thankfulness. The Philippians’ giving was an example of voluntary giving: they gave what they had purposed in their hearts, not a set, required amount. Finally, they gave generously. Verse 18 contains two words (‘abound’; ‘filled up’) that communicate the exceeding generosity of the Philippians’ gift to Paul.<ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 254–257.</ref>
Three aspects of this passage stand out. First, as Paul mentions the need of those in Jerusalem in 2 Cor 8:14, here he discusses his own need (Phil 4:16). When Christians see a need on the part of a fellow believer—especially a minister of the gospel—they should attempt to meet it if they are able. Second, Paul’s use of ‘paid in full’ (ἀπέχω πάντα) indicates that the Philippians had no obligation to him. His motive in this passage is not to raise more funds but to express thankfulness. The Philippians’ giving was an example of voluntary giving: they gave what they had purposed in their hearts, not a set, required amount. Finally, they gave generously. Verse 18 contains two words (‘abound’; ‘filled up’) that communicate the exceeding generosity of the Philippians’ gift to Paul.<ref>Andreas Köstenberger, “Reconstructing a Biblical Model for Giving: A Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research, Vol. 16, 2006, 254–257.</ref>
====Romans 15:26 / Gal. 2:10====
These two passages specifically deal with the need to remember the poor.  This was something that Paul wanted to do and the apostles in Jerusalem indicated that this was also something that they wanted him to do.


=What does the Old Testament teach?=
=What does the Old Testament teach?=


==The requirement to tithe is part of the Abrahamic Covenant==
==Is the requirement to tithe 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.  
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.  
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#Abraham also was '''required to be circumcised''' as part of the covenant, does that mean that circumcision is also required today?
#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.
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 Abraham’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===
===Jacob's tithing was conditional===


In Gen 28:22, Jacob promised to give God a tithe:
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.”<ref>American Bible Society, The Holy Bible: The Good News Translation, 2nd ed. (New York: American Bible Society, 1992), Ge 28:20–22.</ref>
:''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.”<ref>American Bible Society, The Holy Bible: The Good News Translation, 2nd ed. (New York: American Bible Society, 1992), Ge 28:20–22.</ref>''


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


:(1) if God will stay with Jacob;  
:(1) if God will stay with Jacob;  
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:(3) he will give a tenth of all that God gives him.
:(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.
'''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 passage 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.
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.
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Tithe. In the Mosaic Law, the Levites stood between Israel and God, offering daily sacrifices for sin. Numbers 18:21 and Lev 27:30–33 declare that the Levites will receive the tithe for their services as payment for bearing this burden and for not getting an inheritance of land:
Tithe. In the Mosaic Law, the Levites stood between Israel and God, offering daily sacrifices for sin. Numbers 18:21 and Lev 27:30–33 declare that the Levites will receive the tithe for their services as payment for bearing this burden and for not getting an inheritance of land:


:''21 The LORD said, “I have given to the Levites every tithe that the people of Israel present to me. This is in payment for their service in taking care of the Tent of my presence.<ref>American Bible Society, The Holy Bible: The Good News Translation, 2nd ed. (New York: American Bible Society, 1992), Nu 18:21.</ref>
:''The LORD said, “I have given to the Levites every tithe that the people of Israel present to me. This is in payment for their service in taking care of the Tent of my presence.<ref>American Bible Society, The Holy Bible: The Good News Translation, 2nd ed. (New York: American Bible Society, 1992), Nu 18:21.</ref>''


:''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.<ref>American Bible Society, The Holy Bible: The Good News Translation, 2nd ed. (New York: American Bible Society, 1992), Le 27:30–33.</ref>
:''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.<ref>American Bible Society, The Holy Bible: The Good News Translation, 2nd ed. (New York: American Bible Society, 1992), Le 27:30–33.</ref>
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'''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.  
'''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?
If your pastor preaches that tithing is mandatory for New Testament Christians, does this include tithing to the poor (including 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.
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.
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:''James and Cephas and John, who were reputed to be pillars, gave to me and Barnabas the right hand of fellowship, so that we might go to the Gentiles and they to the circumcised. They only asked us to remember the poor—the very thing I also was eager to do.<ref>New American Standard Bible: 1995 Update (La Habra, CA: The Lockman Foundation, 1995), Ga 2:9–10.</ref>
:''James and Cephas and John, who were reputed to be pillars, gave to me and Barnabas the right hand of fellowship, so that we might go to the Gentiles and they to the circumcised. They only asked us to remember the poor—the very thing I also was eager to do.<ref>New American Standard Bible: 1995 Update (La Habra, CA: The Lockman Foundation, 1995), Ga 2:9–10.</ref>
Every follower of Jesus should give to the plight of the poor.  Not on the basis of the Old Testament law but on the basis of the new covenant.


===The no-tithe year===
===The no-tithe year===
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:But what is the reference to “offerings?” One fact that may explain why this passage is frequently misapplied is that not many interpretations of this text deal with the question of how the term offerings is to be defined. This is a reference to the peace offerings and other sacred gifts, in the form of the wave offering, the thigh of the ram of ordination (Exod. 29:27, 28; etc.), cakes of leavened bread, etc. (Lev. 7:14). It was one of the chief sources of the priests’ livelihood.  Like tithes, these were compulsory contributions required by the Mosaic Law for the temple staff.
:But what is the reference to “offerings?” One fact that may explain why this passage is frequently misapplied is that not many interpretations of this text deal with the question of how the term offerings is to be defined. This is a reference to the peace offerings and other sacred gifts, in the form of the wave offering, the thigh of the ram of ordination (Exod. 29:27, 28; etc.), cakes of leavened bread, etc. (Lev. 7:14). It was one of the chief sources of the priests’ livelihood.  Like tithes, these were compulsory contributions required by the Mosaic Law for the temple staff.
::''Related articles'': '''[[Financial accountability in the message|Financial accountability]]''' and '''[[Church Governance in the Message|Church governance]]'''


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