jon This is the second part of a three-part series on tithing. In Part 1, we looked at the origin of the tithe in the Old Testament—where it came from, how it was used, and exactly how much the Israelites were required to tithe. Today in Part 2, we will look at key New Testament texts that discuss the tithe, and discover what changed along the way. In Part 3, we will look at the practical aspects of New Testament giving.
Why the Pharisees hated Jesus
Have you ever wondered why the Pharisees hated Jesus so much? Think about it—they literally wanted to kill him. If your mental picture of Jesus is a milquetoast hippie carrying a lamb on his shoulder, then this probably doesn’t make sense. But when you read the gospels, it becomes pretty clear why the Pharisees wanted him dead.
In Matthew 23, for example, Jesus straight-up calls the Pharisees out. In just this one chapter, he calls them hypocrites (six times!), children of hell, blind guides, whitewashed tombs, descendants of those who murdered the prophets, snakes and offspring of vipers. He accuses them of following the letter of the law but totally and entirely violating the intent behind the law. In one statement, Jesus tells them,
“Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.” Matt 23:23
Here Jesus recognizes that the Pharisees were fulfilling the requirements of the Old Testament system of tithes, all the way down to the smallest amounts of spices in their cupboards. But they were also withholding justice and mercy from their fellow Jews. Jesus admonishes them, stating that they should be as diligent with these things as they were with their tithes.
Did Jesus support tithing?
This verse is interesting because it is the one time that we see support for the tithe by a New Testament figure. As such, this verse is often used to defend the idea that Christians must tithe. After all, Jesus supported the tithe, right?
It is true that Jesus told the Pharisees that they should continue tithing. But when we try to apply this to our obligations as a Christian, we run into an issue: the Pharisees weren’t Christians. They were Jewish men who had grown up in and had publicly committed to following the Mosaic Law. Tithing was a part of this law—the same law that Christ fulfilled (Mt 5:17). And if Christ fulfilled the law, then we who are in him are no longer under the law (see Romans 7 for Paul’s thoughts on this).
To use this verse to support the concept of tithing ignores the context of the verse—namely, the people to whom Jesus was speaking.
New Testament passages on tithing
Three passages in the New Testament mentions tithing. We’ve just looked at one of them—Matthew 23:23. Let’s look at the remaining two now.
The parable of the Pharisee and the tax collector (Luke 18:9-14)
Luke records this parable which Jesus used to teach about the dangers of self-justification. Tithing is mentioned in verse 12, but it is just one of a series of practices that the Pharisee uses to justify himself to God. It is ancillary to the main point of the story. The parable does not give us any guidance on tithing.
The priestly order of Melchizedek (Hebrews 7:1-10)
This passage is fascinating if you want to study it, but for our purposes, it is sufficient to say that the author of Hebrews used Abraham’s tithe to Melchizedek is as a way of showing that Melchizedek was superior to Abraham. The author’s intent was not to tell people whether they should or shouldn’t tithe, but simply to illustrate Melchizedek’s position over Abraham. (Also, remember from Part 1 that Abraham’s gift was a tenth of his spoils of war—not everything he owned.) Now this passage does mention the tithe that the Levites received, but again, as we learned last time, this tithe can’t be brought into a Christian context on a one-to-one basis.
Conclusions on tithing in the biblical witness
So after looking at what the entire Bible has to say about tithing, what are our conclusions?
- Prior to the Mosaic Law, tithing was voluntary (i.e. not required) and occasional.
- Under the Mosaic Law, tithing was mandatory and systematic.
- After the Mosaic Law (i.e. the New Testament), tithing is not commanded for Christians by Jesus or any New Testament writer.
Simply put, tithing was an aspect of life in ancient Israel that is not required for Christians to follow today.
Not so fast, though…
Tithing may not be a requirement for Christians today, but giving certainly is.
In fact, a thorough reading of the New Testament will provide plenty of examples of Christians giving to the church, and even being encouraged, exhorted, and commanded to give. For brevity’s sake, let’s quickly look at three of them.
Paul’s right to a paycheck (1 Corinthians 9)
In 1 Corinthians 9, Paul talks about his right to make a living spreading the gospel. After all, didn’t he do more than anyone in the early church to keep things going? He was even an Apostle, for goodness sakes! But even though he makes it clear that he has the right to be provided for by the churches, he doesn’t act on that right. He hasn’t asked for a penny, because it might hinder the cause of Christ.
But regarding the right to be paid, Paul appeals to the Mosaic Law. One would think this would be a great time for Paul to mention the Levitical Tithe, but he doesn’t. Instead, he quotes Deuteronomy 25:4:
“Do not muzzle an ox while it is treading out the grain.”
He appeals to a broad principle (if you work, you should get a part of the profits) instead of a narrow application of that principle (the Levitical Tithe).
Donating to the poor (2 Corinthians 8-9)
In 2 Corinthians 8-9, Paul asks the church in Corinth to donate to help support poor Christians in Jerusalem. The New Testament records that Paul was engaged in raising funds for them for about five years. Again, it seems like a clear case where Paul could have used the Poor Tithe as a way to persuade Christians to give. That’s what the Poor Tithe was for, wasn’t it? But he didn’t. Rather, in 2 Cor 9:7 he says,
“Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.”
No “ten percent” requirement here, folks. Everyone should give what they have decided in their heart. There is no longer an external standard for giving—now it’s a matter of the heart.
Sharing all good things (Galatians 6:6)
In Galatians 6:6, Paul states, “One who is taught the word must share all good things with the one who teaches.” This is very similar to the idea presented in 1 Corinthians 9. Those who devote themselves to teaching the Word, and so provide for the spiritual needs of others, should be offered provision for their own physical needs. Again, what a great place this would have been for Paul to mention tithing!
Yet neither Paul, nor Jesus, nor any other New Testament writer compels Christians to tithe. There is simply no justification in the New Testament to require that a follower of Christ give ten percent of their income to the church.
But, we who follow Christ are still compelled by the New Testament to give to the church. The “ten percent” amount is the only part which no longer applies.
So what is our guidance, then? How do I know how much I am supposed to give, and how often I am to give? We will look at the practical aspects of New Testament principles of giving in Part 3.
(In order to put together this series, I have relied heavily on two scholarly articles by Andreas Köstenberger and David Croteau from the Bulletin for Biblical Research. If you want to read them in their entirety, here are the links: Will a Man Rob God? and Reconstructing a Biblical Model for Giving.)