What About Tithing?
By George “Chip” Hammond
My brother was recently leading a home group Bible study when a man asked him, “What is tithing?” The man mispronounced the word. The first “i” is long, and phonetically the word is taith. He pronounced it with a short “i”, tith. The man was a relatively new Christian, but his question underscored the reality that tithing, which was known and practiced by most serious Christians fifty years ago, is unfamiliar today. There are many reasons for this, too numerous and in some cases too involved to address here. But the fact is that fewer and fewer people who consider themselves serious Christians tithe or have even considered tithing.
Part of the effect of this has been to cause the struggle and closure of churches that in an earlier time would have been robust and healthy. It has also contributed to the growth of the “mega church.” Consider a scenario in which on average each person gives $10 for each service he or she attends. For a church of 100, that would be $1,000 a week, or $52,000 a year. In our place and time, that wouldn’t cover expenses. But consider the same scenario for a church attended by 4,000 people. That would be $40,000 a week, or $2,080,000 a year, an amount that could easily sustain most (even large) single location businesses.
I have never as either a congregant or as a pastor aspired to be a part of a mega church. Most such churches view themselves as “chapels” or “worship centers” and are up-front about the fact that they are information and sometimes experience distribution centers. It is not possible to shepherd 4,000 people, to know each sheep by name, to know their family structure and relationships, to have a growing knowledge of their struggles and individual spiritual conditions. Yet it is precisely these things that real shepherding entails.
What is tithing?
Let’s return to the question my brother was asked. Perhaps you’re not sure what tithing is. In one man-on-the-street interview, tithing was often defined as “any money given to a church or religious organization.” But the word tithe has a specific meaning. The Hebrew noun we translate “tithe” literally means one-tenth. In fact, the word “tenth” in our English translations of the Old Testament is just a different rendering of the same Hebrew word.
This tenth belonged to God and was not merely symbolic. The tithe was to be given to the Levites (Numbers 18:21), the tribe from which the priests were chosen. The tithe was universal. The priest themselves who received the tithes from the people were to give a tenth of what they received (Numbers 18:26).
As a practical matter, let’s return to our hypothetical church of 100, and let me plug in the median household income number from my area, which was $147,111 in 2022. A tithe of that figure would be $14,711. That is household income, so let’s assume that the whole of the church is made up of married people with an average of two children, or 25 family units. Twenty-five times $14,711 is $367,777, a far cry from the $52,000 if each person in attendance gave $10 a week.
Tithing’s practical effects
Before we turn to consider the principles of tithing, it would be good simply to mark the practical outworking of it. If all of God’s people tithed there would be no such thing as a budget shortfall for churches at the local level, at the presbyterial level, at the General Assembly level, or in foreign missions. Even if people tithed on their after-tax income, it would probably still be more than adequate to cover the costs.
Over the years that I’ve been in the ministry several of the pastors in our own Presbytery have had to partly self-support themselves by working jobs outside of their ministerial calling. Some of them have worked in retail sales, others as janitors. Two that I know of drive for Uber. One worked as a soccer coach, another as a coach for a school chess club. I know of one man who works three part time jobs in addition to working at his church. In some cases, pastors have been able to work other jobs that fit well with and partly fulfill their ministerial calling, such as teaching at a Christian school or seminary. But several have had to rely on skills they picked up in their youth to maintain their families as they serve their churches.
A parallel situation occurred after Israel returned from captivity in Babylon and began to rebuild Jerusalem. The book of Nehemiah records the work of the Levites and priests helping people to understand God’s Word and explaining to them the grace of God (see Nehemiah 8:9). From chapter 3 onward the book of Nehemiah is filled with the account of the work of the priests and Levites to bless and to teach the people.
In chapter 13, however, Nehemiah makes a discovery that startles him. The work that God had called the Levites and priests to do was being left undone. The small plots of land that the law of Moses allowed the priests for extras like spices and eggs were being farmed to their full capacity. Upon further investigation Nehemiah discovered why: “I learned that the portion assigned to the Levites [the tithes] had not been given to them” (Nehemiah 13:10). Nehemiah then undertook to remedy the situation (13:11) with the result that “Then all Judah brought the tithe of the grain, wine, and oil into the storehouses” (13:12).
The tithe belonged to the Lord, but God doesn’t need our money. He does not benefit from it. He does not need to eat, and he needs no resources outside of himself. But people who are called to do his work do need all these things. Even when the staffing is done by volunteers, the materials for the work cost money. Luther said it this way: “God doesn’t need my good works, but my neighbor does.” We could say it, “God doesn’t need food or clothing or transportation, but our pastors do.” Paul says it this way: “The whole of the law is summed up in one word: you shall love your neighbor as yourself” (Galatians 5:14).
The tithe was the Lord’s. That’s why even the Levites had to give it. God did not need their resources, but the Levites needed them if they were to do the work God called them to without hindrance.
What about tent-making?
In the history of Christian movements, some have required their pastors to be “tent makers,” that is, draw all or part of their income from work outside the church. They have done this based on Acts 18, which speaks of Paul working with Priscilla and Aquilla in the tent making trade. But drawing the conclusion that pastors and missionaries should support themselves by working outside of their gospel calling is to take a unique and soon-to-be remedied situation and make it normative.
“Every Sabbath [Paul] reasoned in the synagogue, trying to persuade Jews and Greeks. When Silas and Timothy came from Macedonia, Paul devoted himself exclusively to preaching” (Acts 18:5-6a). The regular pattern of the early church was to send out her missionaries (e.g., Paul) with support. Paul would preach the gospel “free of charge” (1 Corinthians 9:18, 2 Corinthians 11:7) to the places he went where no church was established, so that he wouldn’t be taken for someone “peddling (marketing) the Word of God” (2 Corinthians 2:17). When he got to Corinth, though, funds had run out. Without any PayPal in those days, Paul had no recourse but to “tend to his own field” like the Levites in Nehemiah 13. He scaled back his ministry to part time, relying on whatever accumulated knowledge of the Scriptures he had to preach Christ in the synagogue on the Sabbath.
However, “When Silas and Timothy came from Macedonia, Paul devoted himself exclusively to preaching” (Acts 18:6). He was able to do this because Silas and Timothy were coming with support. Paul had established a church in Macedonia (see Acts 16). They came with support from the Macedonians for his work in Corinth. When Paul later writes to the (now-established) church at Corinth he reminds them of their responsibility to support him as he goes out from them to new fields. Referring to Silas and Timothy coming to him from Macedonia with support so that he could devote himself exclusively to the work of the gospel, he writes, “And when I was with you and was in need, I did not burden anyone, for the brothers who came from Macedonia supplied my need” (2 Corinthians 11:9).
The Promise of Malachi 3
The prophet Malachi was likely the last of the prophets preceding God’s 400-year silence. Among the last words God spoke were these: "Will a mere mortal rob God? Yet you rob me. ‘But you ask, “How are we robbing you?’” In tithes and offerings. You are under a curse your whole nation because you are robbing me. Bring the full tithe into the storehouse, so that there may be food in my house. Test me in this, says the LORD Almighty, and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough for it” (Malachi 3:8-10).
The preachers of the prosperity gospel often quote and misuse this text. Appealing to our natural sense of greed and propensity to be lovers of money, they tell us this means that if we give proportionally (a tenth) to God, he will proportionately bless us with more and more material wealth. The apostle Paul had a very different understanding of the principle expressed here: “If we sow spiritual things among you, is it too much if we reap material things from you?” (1 Corinthians 9:10). God does not promise increasing material wealth, but he does promise to bless us with the spiritual blessings of his Word and true shepherding care.
Tithing and the New Testament
The book of Hebrews (chapter 7) is the only New Testament letter that mentions tithing, and when it does it is not to command or encourage it, but to use it as an illustration to show the comparative greatness of Christ. Because of this, one might conclude that tithing is an Old Testament principle, no longer applicable to the people of God. Sometimes we hear it expressed, “What you give is between you and God,” and “Give as you feel led.”
Is tithing something that God still requires? After all, there are many things in the Old Testament such as animal sacrifices and rules for ceremonial cleanliness that are no longer applicable to us. We no longer have a Levitical priesthood, and Jesus is the final Davidic king. And yet we instinctively recognize that there are continuities. To use a stark (and unsavory example), bestiality is nowhere prohibited or even addressed in the New Testament, but we intuitively sense that its prohibition in Leviticus 20:15 is still binding, even if the civil penalties prescribed for it in the Mosaic law are not.
There are sound exegetical and theological principles that undergird continuity; this includes laws and principles that are pre-mosaic. For example, Paul argues that even if the law of Moses is (mis)read to teach a salvation by works, that does not invalidate the pre-mosaic promise to Abraham of the grace that has come to light in the gospel (Galatians 3:17). While we would be on dubious ground to argue for trial by ordeal for a woman whose husband suspected her of adultery (Numbers 5:12-31), we are on solid ground to insist on civil justice in the case of murder, since those principles predate the Mosaic law (see Genesis 9:5-6) and have been observed by all people throughout history.
It is noteworthy that while the Mosaic law continues the practice of tithing, it is a practice established before that law (Genesis 14:18-20; 28:20-22). It is also notable that the Genesis 14 passage has Abraham giving a tithe to Melchizedek. This shadowy figure is mentioned in only two other places in the Bible. He is mentioned in Psalm 110 in which his priesthood is applied to King David; and he is mentioned in the book of Hebrews (chapters 5, 6, 7) as a type of Christ. The fact that Abraham paid his tithe to Melchizedek and Melchizedek typifies Christ is by no means conclusive, but it is suggestive.
The strongest reason, however, why I believe that the tithe is a principle still binding on people is because Jesus affirms it in Matthew 23 and Luke 11. We should note that in the coming of Christ the shadows of the old covenant began to dissipate. In Mark 7:14-23, for example, Jesus teaches that what goes into a person cannot defile that person, but rather it’s what comes out of a person’s heart. This is certainly a change from the Mosaic law, and Mark notes that “by saying this he declared all foods clean” (7:19).
Matthew 23:23 and Luke 11:42 record Jesus’ rebuke of the Pharisees with nearly identical words: “Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices – mint, dill, and cumin. But you have neglected the weightier matters of the law – justice, mercy, and faithfulness. You should have practiced the latter, without neglecting the former.”
Like the Levites (of whom some of the teachers and Pharisees were) they had little plots of land on which they supplemented their income with extras like spices and eggs. They knew the law of Moses taught that they were also to tithe, and they were careful to do it, right down to their garden spices. Can you imagine that? They would gather their garden spices and weigh out (let’s say) ten ounces of dill. They would consult the going rate for dill, add 20 percent to it (see Leviticus 27:13) and add that amount of money to their tithe.
But note Jesus’ rebuke. Unlike when he made all foods clean, Jesus does not say, “You should have been less worried about tithing and more concerned with justice, mercy, and faithfulness.” He says, “You should have practiced the latter (justice, mercy, and faithfulness) without neglecting the former (tithing right down to their garden spices). They used their attentiveness to tithing as an excuse for not attending to mercy in meeting people’s needs. Jesus said they should have done both.
A better way
When we read things in the law of Moses it is important to look for the principle it teaches and the purpose for which it is there. We no longer offer animals in sacrifice because the blood of bulls and goats can’t take away sin (Hebrews 10:4). These were in fact just sign posts pointing us to Christ who truly once for all atoned for our sins (see all of Hebrews 10). Their purpose has been fulfilled. We no longer observe the rules having to do with clean and unclean foods because these were a teaching tool to point us to something else. Their purpose has been fulfilled.
Has the purpose of tithing been fulfilled? God still calls people to preach and teach. Churches still send out missionaries, and even where volunteers are used, they need resources for material, for infrastructure and advertising to make the gospel known. The apostle Paul indicated that the tithing principle which supported the priests is in force for supporting those who preach the gospel: “Don't you know that those who serve in the temple get their food from the temple, and that those who serve at the altar share in what is offered on the altar? In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel” (1 Corinthians 9:13-14).
Does that mean that Christians should calculate a tenth down to their garage sale earnings to give to the Lord? That’s what Jesus seemed to indicate in Matthew 23 and Luke 11. I think that’s what we would have to conclude if tithing is the standard. But in the New Testament that’s not all it is.
In his excellent book Money, Possessions, and Eternity Randy Alcorn argues that tithing is the training wheels of giving. Tithing teaches us what it really means to give sacrificially. Tithing is not an end or a goal. It’s a place to start. We who have been redeemed by Christ should give more. The apostle Paul uses the churches of Macedonia to demonstrate: “We want you to know, brothers, about the grace of God that has been given among the churches of Macedonia, for in a severe test of affliction, their abundance of joy and their extreme poverty overflowed in a wealth of generosity on their part. For they gave according to their means, as I can testify, and beyond their means, of their own accord” (2 Corinthians 8:1-3).
Some time ago a friend offered to treat me to lunch. It was a nice restaurant, and I judged our meals to be between $25 and $30 each. Suddenly he noticed the time, and said, “I’m so sorry, I’ve got to go!” There was no time for him to catch the server’s attention, get the bill and calculate a 20 percent tip. He made his apologies and took a $100 bill out of will wallet and left it on the table. The server was greatly blessed by him that day. Being generous freed him up from getting the bill and having to calculate to the penny what he should leave the server.
Being generous toward God does the same for us. Jesus reiterates our continued obligation to tithe, and we should do it down to our garden spices and garage sale earnings if that’s our standard. But if tithing is only our training wheels, if we give more than 10 percent, we can forgo the onerous calculations. We can be free!
How God evaluates our giving
Two people give to the Lord, one person gives $12,000 and the other person gives $15,000. Which one has given more? We “do the math” and say, “The second person of course.” But God values our giving in a different way.
What if we discovered that the second person makes $230,000 a year? He’s given 6.5 percent, not even a tithe. What if we then discovered that the first person makes $12,000 a year? That person has given ten times a tithe. More than that, the person has given everything, 100 percent.
Is that wise? It may not be. On the other hand, can anyone in this time and place live on $12,000 a year anyway? Jesus once observed just such a situation and used it to teach his disciples about giving:
[Jesus] sat down opposite the treasury and watched the people putting money into the offering box. Many rich people put in large sums. And a poor widow came and put in two small copper coins, which make a penny. And he called his disciples to him and said to them, “Truly, I say to you, this poor widow has put in more than all those who are contributing to the offering box. For they all contributed out of their abundance, but she out of her poverty has put in everything she had, all she had to live on.” (Mark 12:41-42)
We often calculate the value of our giving by dollar figures. God calculates the value of our giving, not by how much we give, but by how much we have left.
Gaining a God’s-eye view of giving changes our perspective. Let’s say I’ve already given a tithe, and maybe more than a tithe. Then all of a sudden, a need comes up. How will I respond? It would be easy to respond, “I’m tapped out. I’ve already given all I can.” But when I consider the poor widow and how God evaluates giving; when I consider 1 John 3:17 (“If anyone has material possessions and sees a brother or sister in need but has no pity on them, how can the love of God be in that person?”); when I consider that the Macedonian churches gave beyond their ability with joy (2 Corinthians 8), and that God loves a cheerful giver (2 Corinthians 9:7); and when I consider that the early church became a testimony to the world by fasting for up to three days so they could put aside resources for the pressing needs of others, I may respond differently.
A concluding challenge
Although there is variation depending on the study you read, those in the U.S. who identify themselves as ardent, “born again,” Bible-believing Christians give less than 4 percent to the church they attend.
This aligns with the observation that while mega churches “flourish,” churches that practice anything like faithful non-pandering preaching and true gospel shepherding struggle. They struggle to pay their pastors, struggle to keep up with maintenance, struggle to support missionaries, and struggle to find resources for outreach. They just struggle.
I have no idea what any of you make, and I have no idea what any of you give, and that is by design. There’s an old principle summed up in a saying: “It’s not for a minister to count nickels or noses.” Popularity and contributions must not be allowed to influence what a minister preaches and teaches. That must be driven by the Word of God and the guidance of the Holy Spirit alone.
My challenge is this: Write down what you make. Write down what you give. Is it 10 percent or more?
I once had someone make the case to me from Old Testament law that tithing should be done from net, not from gross. He may be right. Even that would probably constitute an increase to what most American Christians give.
What would be better, though, is for you to take off the training wheels and give with liberality (another word for “freedom”); see yourself as a servant who simply administrates the funds of a Master who owns it all, and ask the question, “What would my Master want done with these funds?”
What might that look like practically? It might look like calculating 12 percent of the net and giving that. Or 15 percent. Or 25 percent. God is less impressed with what you give and notices more what you have left for yourself.
The New Testament is clear that the principle of tithing and the reason for tithing is still in effect. But tithing was only ever meant to be training wheels. If we insist on 10 percent and not a penny more, then yes, Jesus wants our garden spices.
But if we take the training wheels off – if we leave the $100 bill on the table – we can dispense with calculations. Generosity will set us free. And by so doing we can store up for ourselves treasure in heaven, where moth and rust cannot destroy, and where thief cannot break in and steal.
