Tithing and the New Testament Church

 

               For any of us that have been in the church world for any period of time, we are familiar with the subject of tithing. It seems to be a favorite topic for Sunday morning sermons. It is also a hot topic on Christian Television and Christian Radio broadcasts. It is such a popular topic that it seems like you cannot walk into the local church or turn on the local Christian television or radio station without hearing the word “tithe”  mentioned numerous times and expounded upon. This is generally followed by a long string of promises about how God blesses those that tithe faithfully. But is it in fact, Biblical?

               In order to gain an in-depth knowledge of this subject, it is necessary for us to investigate the biblical law on the subject, and then compare that to the New Testament admonishments about giving. It is important for us, as New Covenant Believers to understand our responsibilities under the New Covenant, and to honor them faithfully. The question is, does that apply to the law of tithing? Let’s take a look. First, we’ll begin by learning the Mosaic Law on the subject.

Tithing Under the Law

 

               And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD. He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed. These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai. Lev 27:30-34

 

               Under the Mosaic Law, one tenth of a man’s increase was considered holy unto the Lord. That tenth, or tithe of his increase, was reserved to be given to the Lord. It was not to be used, sold, etc. It was holy, just like the temple was holy. Under this same law, a person was prohibited from reducing the amount of the tithe for any reason. A tenth was a tenth, period. Should the immediate need arise to leave the tithe temporarily unpaid, the person in question was allowed to add 20% (a fifth part) to the tithe in repayment of what he owed the Lord. Failure to tithe or to repay the tithe was bad news for the transgressor, as he would inherit a financial curse (we will discuss this later).

               And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation. Neither must the children of Israel henceforth come nigh the tabernacle of the congregation, lest they bear sin, and die. But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance. But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance. Num 18:21-24

 

               The Levites, those of the tribe of Levi, performed all the services of the temple for the children of Israel. They offered up the sacrifices brought to the temple, counseled with them and performed other duties which we would today consider pastoral duties. In addition, all the priests and the High Priest were from the tribe of Levi as well. The priests performed all heavy lifting in the temple, offering up the yearly atonement for sin, communicating God’s will to the people, etc.

               The Levites and the Levitical priesthood were blessed in their service to the temple. As wages for their labors, they received a tenth of the tithe of all the land. This was given to them to provide for their living expenses. As part of the same law, however, they were barred from owning any land. Their inheritance was the temple and their service in it.

               Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always. And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose: And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee. At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest. Deu 14:22-29

 

               For two years out of three, the children of Israel were to bring their tithes to the temple, and eat them before the Lord, rejoicing for the increase He had given them. If they could not bring the tithe itself because of the distance, they were to sell it, and once in Jerusalem, buy whatever they wished with the money to hold the celebration in the Lord’s honor.

               During the third year, they were not to bring the tithe to the temple. They were to store it up within the city gates of wherever they lived. Once it was stored up, those in authority were to distribute the goods to Levites, the widows and the orphans as necessary. This was God supported those that had fallen on hard times. Again, this was a sacred duty that every Israelite was bound by the law to perform.

               When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled; Then thou shalt say before the LORD thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them: I have not eaten thereof in my mourning, neither have I taken away ought thereof for any unclean use, nor given ought thereof for the dead: but I have hearkened to the voice of the LORD my God, and have done according to all that thou hast commanded me. Look down from thy holy habitation, from heaven, and bless thy people Israel, and the land which thou hast given us, as thou swarest unto our fathers, a land that floweth with milk and honey. Deu 26:12-15

 

               Paying the tithe in the manner proscribed and at the time proscribed, entitled the Israelites to financial blessings from the Lord. After they had fulfilled their obligation to tithe, they were to approach the Lord in prayer and speak their blessing into existence. Doing so without having paid the full tithe would pronounce a curse on the individual and their household. The tithe was considered holy, and to consume it in any other method was unholy. Diverting the holy things of God for unholy uses was extremely dangerous.

               Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Mal 3:8-9

 

               God considered using His tithe for any other purpose to be robbery. Robbing God of anything is never advisable, and the children of Israel frequently suffered the consequences of their indiscretions. Crops would fail, their enemies would attack and loot the nation, and famine would result. All God asked for was a tenth of what He had given them. If they refused to comply with His wishes, He simply took it all back or gave it to someone else. Seems reasonable enough.

               Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts. And all nations shall call you blessed: for ye shall be a delightsome land, saith the LORD of hosts. Mal 3:10-12

 

               Even when the children of Israel transgressed the law of the tithe, God gave them an easy way out. All they had to do was to bring it in as they had been originally instructed. If they did, the blessing would outweigh the curse. God’s grace was apparent even to a nation of thieves.

New Testament Tithing

 

               Tithing is very seldom mentioned under the New Covenant. Remember, tithing was part of the Mosaic Law. Under the New Covenant, Christ fulfilled the Law for us, redeeming us from its’ curse.

               But the scripture hath concluded all under sin, that the promise by faith of Jesus Christ might be given to them that believe. But before faith came, we were kept under the law, shut up unto the faith which should afterwards be revealed. Wherefore the law was our schoolmaster to bring us unto Christ, that we might be justified by faith. But after that faith is come, we are no longer under a schoolmaster. For ye are all the children of God by faith in Christ Jesus. For as many of you as have been baptized into Christ have put on Christ. Gal 3:22-27

 

               As a result, certain changes were effected in the Law of Moses. Grace replaced many aspects of the Mosaic Law with new laws.

               Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils. And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. And without all contradiction the less is blessed of the better. And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth. And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham. For he was yet in the loins of his father, when Melchisedec met him. If therefore perfection were by the Levitical priesthood, (for under it the people received the law,) what further need was there that another priest should rise after the order of Melchisedec, and not be called after the order of Aaron? For the priesthood being changed, there is made of necessity a change also of the law. Heb 7:4-12

 

               In this passage, Paul is very clear that the levitical priesthood has been replaced by a new order, the order of Melchisedec. Because the priesthood has been changed, so the law must also be changed. He is referring directly to the Law of the Tithe, here.

               Tithing is a such a hot subject in our time. I’m sure that it must have been a hot topic in the time of Christ, as well, right? Let’s look into the Word to see how Jesus discussed the tithe.

               Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone. Ye blind guides, which strain at a gnat, and swallow a camel. Mat 23:23-24

 

But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone. Luk 11:42

 

               Ouch! Jesus gives them full credit for paying the full tithe, yet He says that it is not good enough! Why? Let’s take another look.

               The Pharisee stood and prayed thus with himself, God, I thank thee, that I am not as other men are, extortioners, unjust, adulterers, or even as this publican. I fast twice in the week, I give tithes of all that I possess. And the publican, standing afar off, would not lift up so much as his eyes unto heaven, but smote upon his breast, saying, God be merciful to me a sinner. I tell you, this man went down to his house justified rather than the other: for every one that exalteth himself shall be abased; and he that humbleth himself shall be exalted. Luk 18:11-14

 

               The Law of the tithe was part of an overall system in desperate need of repair. The Israelites were practicing a religion, and didn’t have a relationship with God. They paying of the tithe became a source for self-righteous pride, just as it is today. They came to believe that the paying of the tithe was one factor that made them holier than others. What does God think about the holiness of man?

               But we are all as an unclean thing, and all our righteousnesses are as filthy rags; and we all do fade as a leaf; and our iniquities, like the wind, have taken us away. Isa 64:6

 

               The Word never records Jesus encouraging the tithe. In fact, every time He mentions the tithe, it is in the sense that the tither is, in fact, a hypocrite and not a son. The apostles of the New Covenant Church are also never recorded encouraging the tithe. In fact, the tithe, as part of the Mosaic Law has already been fulfilled for us in Christ Jesus. So what does the New Testament say about our giving to support ministries?

Jesus’ View of Giving

 

               And Jesus sat over against the treasury, and beheld how the people cast money into the treasury: and many that were rich cast in much. And there came a certain poor widow, and she threw in two mites, which make a farthing. And he called unto him his disciples, and saith unto them, Verily I say unto you, That this poor widow hath cast more in, than all they which have cast into the treasury: For all they did cast in of their abundance; but she of her want did cast in all that she had, even all her living. Mar 12:41-44

 

               Notice that in this passage, Jesus positions Himself so as to be able to see not only who is giving, but how much. Giving is important to the Lord, but the tithe is NOT. Why?

               From Jesus’ point of view, the poor widow woman gave more than all of the rich folks that gave an abundance. How can this be? Because she gave all she had. She withheld nothing from God. She gave it all. Even though all she had was a mere two mites, she gave it all. And that meant more to Him than all the giving of all the wealthy people.

               Those that were wealthy gave a portion of what they had. In fact, they withheld the largest portion of what they owned for their own personal use. They reserved their ninety percent  and held it fast. When the widow woman approached the collection box, she put it all in. Every cent. She had already discovered what the Lord Himself was trying to teach the children of Israel. 

                And he said unto them, Verily I say unto you, There is no man that hath left house, or parents, or brethren, or wife, or children, for the kingdom of God's sake, Who shall not receive manifold more in this present time, and in the world to come life everlasting. Luk 18:29-30

 

               See the wording has changed from the Old Testament blessings promised in Malachi chapter three? Jesus does not encourage His disciples to give a tenth of their possessions; He tells them that they need to give it all. If they do so, they will receive back many times over what they have given away.

Sowing Seed into the Kingdom

 

               Many times when ministries are asking for money, they will use the terms “seed”, “sowing”, or “seed faith”.  What does it mean to “sow into” a ministry. Is it a biblical doctrine, or another of man’s doctrines?

Sowing and reaping is definitely a kingdom principle. However, there are certain stipulations to sowing and reaping that we must understand. This doctrine is so prevalent in the New Testament that Paul even goes so far as to say:

               (As it is written, He hath dispersed abroad; he hath given to the poor: his righteousness remaineth for ever. Now he that ministereth seed to the sower both minister bread for your food, and multiply your seed sown, and increase the fruits of your righteousness;) Being enriched in every thing to all bountifulness, which causeth through us thanksgiving to God. For the administration of this service not only supplieth the want of the saints, but is abundant also by many thanksgivings unto God; Whiles by the experiment of this ministration they glorify God for your professed subjection unto the gospel of Christ, and for your liberal distribution unto them, and unto all men; 2Co 9:9-13

 

               God gives seed to the sower. All He looks for is an obedient heart to give. If the obedient heart is present, He will supply the seed to be sown. Every time. And then He will repay the sower many times over, both in this world and in the next.

               Sowing into the kingdom is one way that God uses to supply the needs of the saints. You’ll notice that I said the saints, and not ministries. For ministries, Jesus Himself established the rule we should live by.

               Hearken; Behold, there went out a sower to sow: And it came to pass, as he sowed, some fell by the way side, and the fowls of the air came and devoured it up. And some fell on stony ground, where it had not much earth; and immediately it sprang up, because it had no depth of earth: But when the sun was up, it was scorched; and because it had no root, it withered away. And some fell among thorns, and the thorns grew up, and choked it, and it yielded no fruit. And other fell on good ground, and did yield fruit that sprang up and increased; and brought forth, some thirty, and some sixty, and some an hundred. And he said unto them, He that hath ears to hear, let him hear. Mar 4:3-9

 

               When we “sow into” a ministry, we should be looking for a seed to bear fruit. This is the way God set up things to work. After all, a farmer doesn’t go into a field and scatter a bunch of seeds around just for something to do. When he scatters those seeds, he is looking forward to a harvest. So how do we sow to look for a harvest? Jesus has already given us the answer.

               Notice from this passage in Mark, that it is only the seed which falls into good ground that brings forth a harvest. What is good ground? Good ground is the ground that feeds you. Good ground is the ground where your seed will take root and produce the harvest you are looking for. Seed sown into any other ground is wasted. Yep, that’s right. Wasted.

               When we “sow into” a ministry of any sort, we need to make sure it is good ground. One sure way to tell is by sowing into the ministries that feed us spiritually. If a minister that does not nourish your soul asks for a seed, it is not for you to sow. You’re not being fed there.

               However, as with most things, there is an exception to this rule for sowing. We need to remember that everything we have is God’s and not ours. If God lays it on our heart to give to a ministry that is feeding others, we need to come in line with that. Everything we have is His, and if He wants to shift kingdom resources to support a ministry that so that others will be fed, we need to get behind it with everything He asks us for. And we need to do it joyfully, understanding that every seed sown under those conditions will generate thirty, sixty, and hundred-fold returns.

               This is not to say that we need to respond to radio and television ministries that are habitually begging for our money. In fact, we should NOT respond to such requests unless specifically guided by the Spirit of the Lord to do so. Remember that any seed not cast into good ground is merely wasted. If those ministries are operating within God’s plan for them, they will not need to beg for money. God will provide. If God is not providing, we need to seriously question the fruit they are producing. Is it fruit for the kingdom, or are they lining their own pockets?

               Many of the radio and television ministries that habitually beg for money from viewers and listeners will make promises that God will multiply “X” times over if you give. Or they will make statements like “everyone that sends $111 will receive a blessing, and those that send $1111 will receive a blessing ten times over.” This is not God. It is witchcraft. Every time we give to ministries using these tactics, we become complicit in their witchcraft, and need to repent for being drawn into their mess.

               Let me make one thing clear. I absolutely believe in supporting the work of the ministry. I absolutely believe that God loves a cheerful giver, and that He has given me certain kingdom resources which He allows me to use and to watch over until it is time for them to be shifted somewhere else. And I absolutely believe in following the voice of the Holy Spirit, even when He tells me to give everything I have. It is all God’s stuff. His money. His resources. To be used for His glory. And I rejoice every time I feel led to sow into a ministry, because I know that God is once again giving me an opportunity to reap a harvest of souls, simply by obediently shifting His resources into the work He has ordained them for.

               God has set us free from the Law of the Tithe. He has given us the freedom to reap as large a harvest as our barns will hold by cheerfully sowing into good ground. Every time we sow, we are guaranteed a harvest by the Lord of the Harvest, and it excites me when I have an opportunity to be part of that.

               I encourage all of my readers to set yourself free from the Law of the Tithe and to turn everything you have over to the Lord. Watch Him use it for His glory, then rejoice, knowing a harvest will be reaped for the kingdom!