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Tithing

By Bruce W. Robida

Part 3 of 5

The New Testament

Updated 11-17-09

 

The New Testament has only eleven references to tithing.  Actually, the word tithe is not even used, but the word tenth is used instead.  These are Matthew 23:23-24, Luke 11:42, Luke 18:12, and Hebrews 7:2-9.

In the first three passages, Jesus is chastising the Pharisees, calling them hypocrites.  Here, they were teachers of the law, but they were guilty of not practicing what they were preaching.  They were still under the law because Christ had not yet died.  They were still required to observe the law because they were still under the Old Covenant. 

"Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices--mint, dill and cummin. But you have neglected the more important matters of the law--justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former. You blind guides! You strain out a gnat but swallow a camel. MT 23:23-24

"Woe to you Pharisees, because you give God a tenth of your mint, rue and all other kinds of garden herbs, but you neglect justice and the love of God. You should have practiced the latter without leaving the former undone. LK 11:42

Many preachers will quote these verses to justify collecting tithes.  What they fail to teach is that Jesus was chastising the religious leaders of that day.  Just because Jesus said that they should tithe, does not mean that He was telling us that we should tithe.

In these next Verses, Christ points out the difference between those who are sincere, and those who practice religious traditions, including giving tithes, and are confident in their own righteousness because of what they do.  Christ says, it is the one who is sincere, who goes away justified before God, not the one who only practices religious traditions.

To some who were confident of their own righteousness and looked down on everybody else, Jesus told this parable:  "Two men went up to the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood up and prayed about himself: `God, I thank you that I am not like other men--robbers, evildoers, adulterers--or even like this tax collector. I fast twice a week and give a tenth of all I get.' "But the tax collector stood at a distance. He would not even look up to heaven, but beat his breast and said, `God, have mercy on me, a sinner.' "I tell you that this man, rather than the other, went home justified before God. For everyone who exalts himself will be humbled, and he who humbles himself will be exalted." LK 18:9-14

I have heard it said that tithing under the new covenant was commanded by the apostle Paul according to 1 Corinthians 16:1-2.  Here is what it says:

Now about the collection for God's people: Do what I told the Galatian churches to do. On the first day of every week, each one of you should set aside a sum of money in keeping with his income, saving it up, so that when I come no collections will have to be made. 1CO 16:1-2

First the apostle Paul says, “Do what I told the Galatian churches to do...” What does he mean by that?  Read the book of Galatians to find out what his instructions were to them.  First he chastises them for following a different gospel than the one they should be following, and for being deceived by men who were perverting the true gospel of Christ.  Then he goes on to say later that the gospel is true; not something made up.  In this book he talks about his life in Judaism, and shows us that the right way is not in keeping the law, but by faith in Jesus Christ. He tells us that we should continue to remember the poor. He chastises Peter for following the Jewish customs even though he knows the truth of the gospel of Jesus Christ.  He says that those who rely on the law are cursed by the law, but we need to live by faith.  Then he tells us about the new covenant and how it sets aside the old one. He tells us the purpose of the law, and that we are no longer under the supervision of the law.  He says that we who believe are seeds of Abraham; and heirs according to the promise.  He warns us not to be led astray; not to be under the law; not to be enslaved by the law, but to be free; not to be burdened again by a yoke of slavery.  But even though we are free, he warns us not to use our freedom to indulge the sinful nature.  Rather, we are to use our freedom to serve one another in love.  He says the entire law is summed up in one command: Love your neighbor as yourself.  He tells us what the acts of the sinful nature are so that we can avoid these things.  But he also tells us what the fruits of the Spirit are. He tells us how to gently restore a sinner. He tells us that if we carry each other’s burdens we fulfill the law of Christ. He tells us to share all good things with those who give instruction in the Word of God.  He tells us that we should do good to everyone.  He tells us that neither circumcision nor un-circumcision mean anything. There are no instructions to the Galatians about tithing, but there are instructions about giving.

The next thing we see in the apostle Paul’s instructions to the Corinthians is about setting aside a sum of money on the first day of the week.  The Corinthians promised to help the saints who were in need, by giving money.  The apostle Paul suggested that they set aside money at the beginning of the week so that they would be in the habit of doing it, so that when he arrived,  there would be no need to take up a collection.  He does not call this kind of giving a tithe.  He calls it a gift.  He goes on to say in 2 Corinthians 8:8 that this is not a command, but it is a test of the sincerity of their love by comparing it with others (the Macedonians). 

There are no other references in the Bible concerning tithes.  But this would not be complete without mentioning firstfruits.  It is easy to see that God requires our best offerings.  Under the Old Covenant, all offerings were to be from the first and best of the crops, livestock, and every other way that income was earned.  God required the firstfruits of all that was produced. 

Honor the LORD with your wealth, with the firstfruits of all your crops; then your barns will be filled to overflowing, and your vats will brim over with new wine. 
PR 3:9-10

This is a principle, not only for Old Testament, Old Covenant times, but even for today.  God does deserve our very best offerings, and if tithing were still required of us, He would expect that our first and best offerings would be given.  But soon we’ll see that tithing is not our best.  There is a better way to give and He has shown it to us in His Word. 

What do Christ and the apostles teach about giving?  In Part Four, we’ll see that Christ’s instructions to us about giving do not include tithing.

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