Gary from Pennsylvania asks. . .
Tithing was required in the Old Testament, but is tithing required for New Testament saints?

For more information about this topic, check out
Bob Yandian’s CD series "The Economy of the Tithe".

Gary,
Thanks for the question. The web site has received many requests for information along this line of study, and, in fact, I responded to one a few weeks ago (Where should the senior Pastor pay his tithes?). I realize there is quite a lot of interest in this subject—and much confusion. Because I do not desire to repeat the former principles, please refer to the earlier article.

A Covenant Based Upon Grace
In summary, the basis of salvation revealed by the New Testament (NT) is “grace.” Simply defined, “grace” is God’s decision to use His power to save man by the sacrificial work of His Son, Jesus Christ. This “grace” must be received into the life of every person by “faith.”

ROMANS 4:16:
All depends on faith, and for this reason—that acceptance with God might be an act of pure grace…so that the promise should be made sure to all… (Weymouth)

All the demands of the “Law” necessary to establish a person’s righteousness, and thereby obtain God’s blessing, have been removed—to be replaced by faith in Jesus Christ.

ROMANS 10:4:
For Christ is the end of the Law [the limit at which it ceases to be, for the Law leads up to Him Who is the fulfillment of its types, and in Him the purpose which it was designed to accomplish is fulfilled. That is, the purpose of the Law is fulfilled in Him] as the means of righteousness [right relationship to God] for everyone who trusts in and adheres to and relies on Him. (Amplified)

The Old Testament (OT) Law was meant to show mankind his need for a “Redeemer / Messiah,” a substitute that could perfectly fulfill God’s demands of holiness. It was meant to show God’s righteousness—how good He is. Mankind, however, used it as a measure of their own righteousness—how good they could be.

Under the Law, God blessed those who followed His commands (recognizing their failures and offering the appropriate sacrifice), or who brought their required gifts in order to obtain blessing (dedications, tithes, offerings, and firstfruits). This was the pattern of the OT. Men had to perform first, then God would bless. It was: Law—Works—Blessing.

The NT pattern is all together different. Jesus Christ has performed—perfectly. And, He has offered His perfect life as a substitution for our inability (grace). Through the agency of faith, we accept His work on our behalf, and thereby receive the blessing of “right standing” with God. And, having received “blessing from God” we work to declare His glory—not ours. The New Covenant is: Grace through Faith—Blessing—Work.

The Law Required…
Your question reveals the very heart of the issue. The Law “required.” That’s it. The essence of blessing during the dispensation of the Law was fulfilling what God required. The Law established a very intricate, and complicated, system of tithes and offerings. There are literally hundreds of lines of scripture that deal with these subjects. And, all of it was required! The blessings of abundance and provision were directly tied to these “laws/commands.”

But, that was not all there was to this system. All of the demands of the Law were inter-related. You could not simply keep the dietary laws and expect to be blessed without also keeping the social laws. Neither could you follow the regulations of the tithe and receive blessing without also keeping the civil, social, ceremonial, sacrificial, and Sabbath laws. There were no special blessings for tithes and offerings that did not also require one to fulfill the whole of the Law.

Did the Law require tithes? Oh, most definitely yes! But, it also required absolute obedience to all of the Law. (see Deuteronomy 28:1 and 15)

Does the NT require tithing?

Well, that is the real question: does it require…? The principles of “grace and faith” have removed the requirements of the Law as a means of receiving the blessings of salvation / righteousness. A study of Romans chapters 3, 4, and 5 clearly presents the fact that God has done for us what we were unable to do, and has blessed us in Christ Jesus. Galatians 3, 4, and 5 echo the same points, but are more directed at our foolishness in thinking that our “works” can replace what God has provided in Jesus Christ. In Ephesians chapters 1, 2, and 3, Paul presents the facts of what God has done for us in Christ—because we could not—and has saved us “by grace through faith.” It is all about God: His Love—His Work—His Grace—His Glory.

That doesn’t remove mankind from a responsibility to live by God’s standards. In Ephesians 4:1 and on through Ephesians 6 Paul then pleads with the believer to live a life that “balances-out” the weight of God’s investment in our salvation. Our living follows His giving. He gives us spiritual gifts / abilities and we invest them in others (teaching, ministering, encouraging, helping). God gives us natural abilities and graces, and we use them to bless mankind, to do good works upon the earth, and to bring glory to the God who gave them. He gives us power, and we witness. He gives us the boldness and opportunity to speak, and we proclaim the Gospel. In our doing these things we use what He gives, His work is accomplished, God is glorified, and we are rewarded—sometimes in this life; sometimes in eternity; sometimes both. Paul writes:

1 TIMOTHY 4: 6b–7:
Train yourself in godliness. Exercise for the body is not useless, but godliness is useful in every respect, possessing, as it does, the promise of Life now and of the Life which is soon coming.

Godliness is living in such a manner that God is “revered” or worshipped, both in our life and by those who observe us. The New Covenant does not require that we do something to in order to obtain from God, but that we have received from Him, thereby we live in a certain manner, and we are rewarded for our “works of faith.” And, this is where “tithing / giving” enters into the life of the believer.

Tithing is a response to God’s blessing—not the access to it. I make little distinction between tithing and giving, for the “tithe” simply means, the “tenth.” It’s just a measure. It is a way to respond to the blessing we have received from God—beginning with the reality of salvation and reaching on to every dimension of our lives. When tithing is approached from the NT perspective of “grace,” it is not to be seen as a “requirement” but as a “gift.” Tithes aren’t “paid” they are “given.” Hebrews 7:1–10 is the only passage in the NT Epistles that refers to tithes. And, in this passage Paul says Abraham “gave” tithes, whereas Levi “paid” tithes.

Some may consider the words insignificant, or simply a matter of semantics. But, the Bible is clear on the fact that under the Law tithing was an obligation accompanied with blessings for obedience and a curse for disobedience, whereas in the NT tithing/giving is freewill decision accompanied with blessings of reward.

Under the Law there was no option—the tithe was “taken”; it was “collected”; it was “paid”. Under Grace we are to give as we desire. Consider:

  • 1 CORINTHIANS 16:2:
    On the first [day] of each week,
    let each one of you [personally] put aside something and save it up as he has prospered [in proportion to what he is given], so that no collections will need to be taken after I come.
  • EPHESIANS 4:28:
    Let the thief steal no more, but rather let him be industrious, making an honest living with his own hands, so that
    he may be able to give to those in need.
  • 1 TIMOTHY 6:17:
    Charge the rich in this world that they be not high-minded, nor trust in uncertain riches, but in the living God, [the One] offering to us richly all things to enjoy, 18) that they do good, that they be rich in good works, ready to share, to be generous, 19) laying up in store for themselves as a good foundation against the time to come, that they may lay hold on eternal life.
  • 2 CORINTHIANS 9:6:
    But I say this,
    He who sows sparingly shall also reap sparingly, and he who sows bountifully shall also reap bountifully. 7) Each one, as he purposes in his heart, let him give; not of grief, or of necessity, for God loves a cheerful giver. 8) And God is able to make all grace abound toward you, that in everything, always having all self-sufficiency, you may abound to every good work; 9) As it is written, "He scattered; he has given to the poor; his righteousness remains forever."

These are just a few references, but they present my point well. We give because it is our desire. We give to honor God, to help those in need, to further the work of the ministry. But, it is our decision—our desire. When we realize how greatly we have been blessed by God (in all dimensions, not just financially), our response should be to give back to him in any and every way that we can. There is no “basic” requirement—neither is there a limit! It is all free will: “As much as you want; as much as you can, as often as possible!”

Abraham’s Example
That brings me to Abraham, who serves for us as a model of our faith—and our tithing/giving. The NT in many places sends us to Abraham as an example. He lived before “The Law:” he lived under a covenant made by God for him; he was declared righteous by the act of faith. These are principles that are applied to us in the New Covenant. And, when we consider his act of tithing, we see that it was made as a response to God’s provision and covenant—not in order to obtain it. You can read the account in Genesis 14:17–24. This passage is full of principles that can be directly applied to the New Testament believer.

  • Melchizedek serves as a type of Jesus Christ—the true Priest of God (Hebrews 7);
  • He brought Abraham a memorial meal of bread and wine—a covenant celebration;
  • He pronounced “Blessing” from God-Most High upon Abraham—the God who possesses Heaven and Earth;
  • He proclaimed that God was the One who delivered Abraham’s enemies into his hands;

All of this was because of Abraham’s simple faith in accepting the covenant offered to him as he left his land to follow God. There were no rules; no regulations; no laws—there was no curse for disobedience. Abraham was Blessed!

How did Abraham respond to the arrival of Melchizedek, the celebration of Covenant, and the pronouncement of blessing? He gave Melchizedek tithes of all the spoil he had taken in the battle. This is the very first reference to tithing in the Bible. It should serve for us as the primary example of how we are to give to God: Freely; Liberally; Joyfully; Thankfully.
Here are some principles and insights we should gain from this example:

  1. Melchizedek did not demand a tithe, a gift, or payment – That’s the principle of grace. God gives to us freely—because of who He is, not who we are.
  2. Although at least one quarter of the spoil belonged to Abraham (you could even argue that all of it did) Abraham gave one tenth. - He did not give all that belonged to him. He selected a “portion” to set it aside and declare that this was in gratitude for God’s goodness.
  3. Abraham gave what he desired, as he desired—not what was demanded – This is an important principle that is repeated in most of the passages of the NT that deal with the issue of giving.

Why did Abraham give a tithe? Because, that is what He wanted to do!
There are some who say that Abraham must have learned this from someone else, and that it was the expected thing to do when you go to the priest—that a “Law of the Tithe” existed all the way back to Adam. No! That’s bad scriptural interpretation. We have no right to “read into” the scriptures what is not there, and then establish a doctrine based on what we added. If so, all scripture would be meaningless, for anyone could alter the interpretation at any time.

Others say that New Testament believers should not tithe because it was under the Law. That’s wrong too. Abraham established the principle—hundreds of years before the Law was given. Although Paul never uses the word tithe when he is writing to believers about their giving, he does talk about giving according to what we have, “as God has prospered you.” This is a good pattern to follow, but isn’t that what a tithe is anyway? You could call it a “starting point” if you desire. But, whatever it is, it is NOT the “tithe” referred to in the Law—that ended with Christ’s death on the cross (Romans 10:4).

Is God pleased when we tithe/give? Of course! It is one manner by which we glorify God. The standards of what pleases, and honors God have not changed from the OT. It is only that doing / not doing these things is not a means of attaining or losing “righteousness.” In the New Covenant, it is “faith.” That said, it still pleases/honors God when we live in such a manner as to declare our faith, to separate ourselves from worldly actions/words, and show forth His praise through our life. Tithing is one of those things that honors God.

Proverbs 3:9:
Honor the LORD from your wealth And from the first of all your produce 10) So your barns will be filled with plenty And your vats will overflow with new wine. (NAS)

That’s a glorious truth. But, it’s from the OT? Yes! As are all the other principles and promises of Proverbs, Psalms, and the rest of the OT books. The “end of the Law” was not the end of God’s desire for mankind to glorify Him. It was the end of man’s attempts to show himself righteous. But, God still rewards obedience; sacrifice; dedication; commitment; giving. When we have given liberally unto the Lord, then we can rest in the declaration: “And my God will supply all your needs according to His riches in glory in Christ Jesus.” (Philippians 4:19)

Blessings!

Geof W. Jackson, read bio
Director of the Grace School of Ministry/Director of Pastoral Care

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