Are Christians required to tithe?

Click on headings to expand them, or links to go to specific articles.

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?

Conclusion

The evidence from the period prior to the Mosaic Law suggests that no system of tithing was in place. No command to tithe is recorded, and thus the evidence that any systematic tithing existed prior to the giving of the Law is scarce if not nonexistent. What is more, all giving discussed prior to the Mosaic Law is voluntary. In fact, many passages throughout the OT discuss voluntary giving.

The existence of a practice prior to the giving of the Law as well as subsequent to it does not necessarily prove that it was meant to continue into the new covenant period. The assertion is inadequate that, because tithing existed prior to the giving of the Mosaic Law, it must continue to be practiced by God’s people in later periods. Circumcision is first recorded as a command of God for Abraham and his descendants (Gen 17:10–14). The practice was later incorporated into the Law in Lev 12:3. However, a pre-Mosaic custom does not, as a matter of course, transcend the Old Testament dispensation, becoming an element of the universal and timeless moral code.

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

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.

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 tithes were paid only on income from the land and took the form of animals, land, seed, and fruit. There was no tithes that were to be paid on salaries or other types of income. While land, seed, and fruit could be redeemed with money by adding twenty percent, animals could not. This offering was compulsory. These tithes were used for the livelihood of the Levites, who would then give one-tenth of their tithes to the priests.

If this tithe is still binding today, are Christians supposed to give a tenth of everything? If someone has a garden, should they bring one out of every ten tomatoes or jalapeño peppers? If not, should they give the value plus twenty percent? If a Christian is a cattle rancher, should he bring every tenth animal to the church on Sunday when he tithes? These questions reveal the difficulty in bringing the tithe into the new covenant period. They should not be overlooked as absurd but dealt with seriously.

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 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.

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

The party tithe (or the festival 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. The Deuteronomy 14 tithe remained “the property of the original owner.

So why do Christian ministers teach about the first tithe only, and forget about the party tithe?

The Poor tithe (or Welfare 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.

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, “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.

Other OT passages on tithing

After the Pentateuch, tithing is mentioned in seven passages:

1. 2 Chron. 31:5–6, 12 - this relates to the people starting to tithe once again. and records tithing of both harvested crops and animals
2. Neh 10:32,38–39; 12:44–47; 13:5, 12 - This passage is again a reinstitution of tithing but also Nehemiah imposes a tax, to be paid yearly, of a third part of a shekel. This was a tax, first, used for various items in the temple (see Neh 10:33). It was completely separate from the tithe. This passage raises some interesting questions for those who say that tithing continues. Does the tax Nehemiah imposed in Neh 10:33 continue (obviously not one-third of a shekel, but in some equivalent amount)? Is there any parallel to supplying firewood for the temple? How does the firstfruits command apply? Finally, and most intriguingly, should pastors (who have replaced the Levites/priests) go out to collect the tithes to make sure they are being paid? The problem during Nehemiah’s time was that the people were not bringing in the tithes, so his solution was to go and collect the tithes. Today’s church, too, has people who are delinquent in paying their tithes.89 If tithing continues into the present administration, and a church has a problem with members not tithing, should the pastors go and collect the tithes as Nehemiah prescribed for his time?
3. Amos 4:4 - The message of the prophet Amos regarding tithes in some ways anticipates Jesus’ message in Matt 23:23 and Luke 18:9–14 that his contemporaries ought not to neglect the weightier matters of the Law, or their tithing will essentially be in vain.
4. Mal 3:6-12 - this passage has been used and misused by many preachers. The major purpose of the prophet’s message was to rekindle the fires of faith in the hearts and minds of a discouraged people. The fact that the Jews were withholding the tithes was an indication of a greater disobedience of the nation. The main purpose of this section is a call to repentance, which Malachi then applies to the specific problem of tithing.94 In spite of people’s sins, God loved them and patiently waited for them to return. The question of whether the command to tithe is applicable also for the new covenant era cannot be decided from this passage.

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.

Navigation

Home Our Podcast The List of Problems Life Story Prophecies & Visions Seven Seals Was William Branham Honest? Doctrines

Church Ages Jesus Languages Videos Print Resources Help! Facebook Contact Us