Is Tithing Required of New Testament Christians?

Down at the local pub there was a standing $1000 bet. The bartender would squeeze a lemon until all the juice had run out of it into a glass. Then he would hand the lemon to the contestant. Anyone who could squeeze one more drop of juice out of the lemon would get the money. Many people had tied over the years, boxers, weightlifters, dockworkers, but no one could beat the strong-armed bartender. One day a thin, balding little man walked into the bar, wearing, thick, black-rimmed glasses and a polyester leisure suit. He announced to the bartender in a faint, squeaky voice, “Umm, I’d like to try the bet.”

After the laughter of the entire bar had subsided, the bartender took out a lemon, and squeezed away. Then he handed the dry, wrinkled remains of the lemon to the little man. The man clenched his fist around the lemon and squeezed. Without any visible effort the man squeezed out a drop, then another – until six drops had spilled into the glass. The crowd’s laughter went to dead silence, then loud cheers as the bartender counted out the $1000 for the man. Then he asked, “What do you do for a living? We’ve had lumberjacks, weightlifters and all sorts of men try this and each one failed!”

The little man, adjusted his glasses, a small grin slipped across his face, and he said in a quiet, but satisfied voice, “I work for the IRS.”[i]

I suppose that in some ways I could have substituted “I’m a pastor” for the little man’s occupation couldn’t I? It seems like preachers have developed quite a reputation for being able to squeeze another few pennies out of their people. Today, as we answer questions that you have posed, we come to one dealing with money. But rest easy! I’m not here to squeeze you! The issue was raised as follows:

A Christian friend says we don’t have to tithe because we are under grace now and not under the laws of the Old Testament. How do we refute that?

I suppose the first question is, should we refute it? Like many of the other topics we have looked at this summer, there are those who believe that the requirements of the Old Testament Law, like the animal sacrifices, observances of Jewish feasts and holidays, and tithing, are no longer applicable to believers, because Jesus has fulfilled the requirements of the law. On the other side of the coin, there are those who believe that tithing is a universal principle for God’s children, and should be obeyed like the 10 commandments, not as a way to get to heaven, but simply out of obedience to our Father in heaven.

Let’s begin by defining what a tithe is. Tithing refers to giving 10% of an asset to God. The concept actually pre-dates the Law of Moses. The first reference to a tithe occurs in Genesis chapter 14, when Abram had won a great military victory. After the victory, Melchizedek, a priest of the Lord, ministered to Abram and in turn he gave a tithe of the spoils of his battle to the priest. Abram’s gift was an act of worship – a recognition that it was God who had given him victory.

In Genesis 28:20-22, we see that Jacob tithed to the Lord as the Lord prospered him. Again, this occurred before the Law of Moses was established, before there was a tabernacle or temple, or even formal priests set up – but Jacob volunteered to give a tenth of his income to the Lord as an act of worship. Tithing, then, is not simply a part of the Law of Moses, it was around long before the Law was established.

When the Lord set up the formal Law through Moses, tithing was a part of that law. But it was always in recognition that all things belong to the Lord, and all we have is a gift from Him. In Leviticus, Numbers and Deuteronomy, we see tithing as a regular part of the worship and service of the people of God. The tithes were used to support the temple and to provide for the livelihood of the priests, to feed the poor, the orphans, and aliens in the land. (Leviticus 27:30-33, Numbers 18:21-24, Deuteronomy 12:11-27, Deuteronomy 14:27-29)

The remainder of the discussion of tithing in the Old Testament is a recap of Israel’s obedience to the law. The giving of tithes and offerings to the Lord was a barometer of their spiritual condition. When they were distracted by the world, engaging in idolatry, and followed the religious practices of the people around them, they inevitably stopped giving their tithes and offerings to the Lord. As their hearts grew cold, their faithfulness in giving waned.

In the New Testament, the concept of tithing is addressed twice. Once is by Jesus, when He rebukes the religious leaders for their careful adherence to the letter of the law, but total neglect of the heart of the law – mercy, faith and love. (Matthew 23:23 & Luke 11:42) The other reference to tithing in the New Testament is in Hebrews chapter 7, where the writer refers to the tithe that Abram brought to Melchizedek.

So, do we have to tithe? Is tithing a requirement for believers? What are your thoughts?

In my opinion, strictly speaking, the answer to the question, “Do we have to tithe?” is, “No.” We don’t HAVE TO give 10% to the Lord. Our salvation does not hinge on following some set of rules. But that doesn’t mean that there are no guidelines in the Bible, particularly the New Testament, about how we handle our money and what we give to the Lord’s work.

In fact, Jesus talked a lot about money. One-sixth of the Gospels, and one-third of the parables He told address the subject of stewardship. But Jesus didn’t talk about money because He was trying to raise funds – He talked about money matters because money matters. [ii] Throughout the Bible, Old and New Testaments, there is a consistent underlying principle – it’s not about God need, it’s about our heart. The Bible tells us, “The earth is the Lord's, and all its fullness, The world and those who dwell therein.” (Psalm 24:1) By definition, God is self-sufficient, eternal and the Ultimate Sovereign. He does not need our 10% - He does not need 90% - He does not need at all – What He wants is me – and you. He wants our love, He wants our devotion and He wants to be first in our lives. He describes Himself as a “jealous God.” The first of the 10 commandments is “You shall have no other God before me.”

Jesus addressed this underlying principle from the Old and New Testaments when He said, “"No one can serve two masters; for either he will hate the one and love the other, or else he will be loyal to the one and despise the other. You cannot serve God and money.” (Matthew 6:24)

In short, how we handle our money, and the attitudes that govern our stewardship of money, time and talents is a barometer or our relationship with God, just as it was to the people of Israel. Jesus said, “Where your treasure is, there will your heart be also.” (Matthew 6:21)

Do you know how a GPS works? A Global positioning system operates when a signal is sent out from some point on earth, like a cell phone, and that signal is triangulated – three satellites overhead collect the signal, and by determining the distance from each of those three points, the GPS can fix the position of the signal within a matter of inches. There is a spiritual equivalent, our schedule, our service, and our checkbook serve as a spiritual GPS – Where is our heart? Is it wrapped up in the world system – is our time, talent and treasure centered on the toys, values and riches of the world? Or are our time, talent and treasure focused in the things of God?

But be careful! We could easily fall into a common error, and simply adopt an arbitrary figure, like 10%, as a measure of our spirituality. But because this is a heart issue, and not a numbers issue, the setting of minimums or requirements can actually be counter-productive. Once we hit that magic number, we often begin to substitute that achievement for our love and worship. Remember, Jesus confronted the Pharisees even though they were giving their tithes faithfully – the problem wasn’t with their checkbook – it was with their attitude. Because they were so focused on a minimum requirement, they missed the underlying principle. They began to focus on their achievement instead of focusing on the Lord. In their case, the giving of their tithes became their idol!

So how we give is actually far more important than how much we give! Paul gives us what I believe is the definitive word on this issue in his second letter to the church at Corinth. In 2 Corinthians chapters 8 & 9, Paul talks at length about giving, but the heart of the matter is found in chapter 9, verses 6-7. Please follow along as I read it for you, and we are going to find 4 guidelines for giving in the church.

6 Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. 7 Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.

I see four guidelines for our giving – and none of these is tied to a magic number.

Paul reminds us first of an old axiom: The more you sow, the more you reap. If you want to bring in a big crop, plant lots of seeds. When a farmer is trying to find ways to cut costs, he does not consider cutting back on his seed. He may try to find ways to cut back on his fuel expenses, or new techniques for weed control, but he knows that if he doesn’t buy and plant seed, he will never get a crop.

Paul tells us that the same is true in our giving to the Lord’s work. The more we give, the more we get. This is the same principle that is repeated often in Scripture. Malachi 3:10 is the classic verse where God says, “Test me in this, bring in the tithes and offerings, and see if I won’t throw open the floodgates of heaven and poor out so much blessing on you that you will not have room enough for it.” When we fail to give, we deny ourselves the blessings of God.

Jesus said, in Luke 6:38, “Give and it will be given to you. A good measure, pressed down, shaken together and running over, will be poured into your lap. For with the measure that you use it will be measured to you.”

Again, this is not about amounts – it’s about attitude. When a poor widowed woman gave a single penny as an offering, Jesus said that she had given more than anyone else that day, because they gave from their excess, but she, out of her poverty, put in all that she had, her whole livelihood. (Mark 12:41-44) She did not give 10% or 50% - but everything she had!

The first step is to give generously it’s not about a set percentage it’s about giving with a generous spirit – it’s not about an amount, it’s about an attitude - how we determine the amount we give is outlined in the second step.

In verse 7, Paul writes, “Each one should give what he had decided in his heart to give…” Our giving is not to be a mindless obedience to a dictated figure, nor do we satisfy this part of our Christian disciplines by mindlessly writing out a check each month. For some, 10% may be a great goal to shoot for – an outstanding guideline – for others 10% is laughable. Our giving is to be thoughtful – we are to contemplate what we have, recognize it all as a trust from God, and consider how we can best use those resources to further His kingdom. Unless we are deliberate, and thoughtful, we will certainly be negligent in our stewardship.

You don’t have to be a deep thinker to realize how quickly we find a way to spend everything we have. When times are hard – a job is lost, an illness hits - we learn to live on less, but when our income spikes, our spending grows right along with it – unless we have, in Paul’s words, “decided in our heart,” what we are going to give.

We are called to be deliberate and thoughtful about our giving, not reactive and flippant. We give because we have determined to give, not whatever’s left over at the end of the month. Paul calls us to a radical step – not to sit down and determine how we can squeeze out 10% - but to sit down and decide what we need to live on – and how we can best invest in the eternal destiny of a lost world. That may be 7% for some, and 70% for others.

Thirdly, Paul tells us to give freely. In the middle of verse 7, he says that we are to give “not reluctantly or under compulsion.” Our giving, of our time, talent and treasure, should be an act of worship – every bit as joyful and freely given as the songs we sing on Sunday morning, or the prayers we offer. If we are giving because we have had our arms twisted, or because we’ve had a load of guilt piled on us, then it’s meaningless. Remember, Jesus was not at all impressed with the Pharisees and their tithes!

One of the reasons we don’t pass a plate at Gateway Community Church is because there’s an element of compulsion in that act. I’ve had people tell me that if we passed a plate, we’d certainly get more money on a weekly basis for the church – and we probably would! But is that how we want to increase our giving? By sticking a plate in front of you, and have you feel that tightening in the chest when you realize that the guy next to you is watching, so you reach in you wallet and pull out a few dollars that you wouldn’t have given otherwise and toss it in? I don’t think so! Our giving is to be an act of worship! Given as an expression of our recognition that God provides all we have, and we want to honor Him and worship Him through our support of His work.

Paul concludes these verses with an amazing statement – “…for God loves a cheerful giver.” “God loves a cheerful giver!” When we give cheerfully, God loves it! Do you want to do something that God loves? Give cheerfully! Matthew Henry writes, in his commentary,

God loves a cheerful giver (v. 7), and what may not those hope to receive who are the objects of the divine love? Can a man be a loser by doing that with which God is pleased? May not such a one be sure that he shall some way or other be a gainer? Nay, are not the love and favour of God better than all other things, better than life itself? God is able to make our charity redound to our advantage, v. 8. We have no reason to distrust the goodness of God, and surely we have no reason to question his power; he is able to make all grace abound towards us, and abound in us; to give a large increase of spiritual and temporal good things. He can cause us to have a sufficiency in all things, to be content with what we have, to make up what we give, to be able to give yet more.[iii]

In conclusion, I have to tell you that it would have been a lot easier for me to stand up here and defend tithing as the way things ought to be. All I would have to do is put out that 10% figure and do all I could to convince you to conform to it. That’s not all that difficult to do – in fact; giving 10% is easier than what I believe God is calling us to do. There’s nothing wrong with tithing – it’s a great goal to set – and exceed! We’ve used a tithe previously here to encourage us to give and see God work – to watch Him open the storehouse of heaven and pour out those blessings that we can’t contain. But ultimately God is not interested in your 10% - He is interested in YOU! He wants to be first in your life – He doesn’t want 10% of your money – he wants 100% of your heart! And if our hearts are in the right place, our giving will be in the right place, too.

We all know what a thermometer is, and what a thermostat is. One tells us what the temperature is – the other allows us to adjust the temperature. Money is interesting because it is both an thermometer and thermostat – it indicates the current “temperature” of our walk with God, and it is the tool by which we “turn up the heat.” Jesus said that where our money is, there our heart will be also. I was that in my own life, when I invested some of my son’s money in a stock – and I suddenly became very interested in that company – I got their annual reports, I listened intently when I heard their name on the news, I watched their stock on a ticker that went across my computer screen. You see, once I had placed my money with them, I became a dedicated follower of that company. The same is true in our walk with God. As we invest in the Lord’s work, we will naturally be more inclined to the things of God.

So as you look over your resources, as you consider your giving to the Lord’s work – your church, missionaries, para-church ministries, and the rest - give generously, thoughtfully, freely and cheerfully. Give as an act of worship. Remember that it’s not about what the church needs, it’s about what the Lord wants – He wants to be first in our lives - our finances, our schedules, our service.

[ii] Ibid, pg 231.

[iii] Henry, Matthew. Commentary on 2 Corinthians 9, Matthew Henry Complete Commentary on the Whole Bible. <http://bible.crosswalk.com/Commentaries/MatthewHenryComplete/>. 1706.

I’ve Got a Question…