There are many places in the OT that talk of tithing.  The word itself means a “tenth.”  And the Jews were most certainly instructed to give a tenth (tithe) of all their goods to the Lord and His services.  But is this a principal that is carried over into the New Testament?

Leviticus 27:30 “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.”

Malachi 3:10 “ 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.”

Leviticus is where the command to tithe comes from, and Malachi is often the verse quoted to encourage Christians to tithe in modern times.  But are these applicable today?

The first thing to understand is that Israel was a Theocracy.  Their system of government was ran within their religion.  And as such, the Levites (the Priests) were a functioning body of the government.  Their priesthood was a function of the national governmental system of Israel.  The ‘tithe’ was a means to ensure that they were provided for.  It was a ‘tax’ of sorts in order to supply government officials.

In our own countries, we pay taxes to our government officials.  In America, the average person spends 14% on taxes (federal, state, and local).  That is our “tithe” and is more than 10%.  We are not required to pay a 10% tithe to the church.  So what are we to give?  Well, there are a few basic principles laid out in the New Testament as far as giving is concerned.

1.  1^st Timothy 5:17-18 “Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine.¹⁸ For the scripture saith, thou shalt not muzzle the ox that treadeth out the corn. And, The labourer is worthy of his reward.”

1^st Corinthians 9:14 “ Even so hath the Lord ordained that they which preach the gospel should live of the gospel.”

First, we are commanded to show double honor to our elders (including Pastors), especially those who labor in the Word and doctrine (teachers, preachers, evangelists, etc.).  They are worthy of their reward, and those who are called into such ministries are told to make their living off of that ministry.  So if we are under a ministry, using it to learn, grow and be edified, we ought to show them DOUBLE honor and pay them the wages they have earned.

In other words, if you use a ministry for spiritual growth (whether it’s a website, a church, an organization, whatever the case may be), you should help support it.  They have bills to pay.  Electric, building, water, etc.  They have ministers that should NOT be required to work other jobs.  The ministry IS their job.  They deserve to be paid.  They have resources they need to buy.  Mouths to feed.  Etc.  We should consider those things and GIVE to those ministries.  But how much?

2.  2^nd Corinthians 9:6-7 “But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully.⁷ Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.”

There is no set amount to “tithe.”  It is whatever is on your heart to give!  You should prayerfully consider how much to give to the ministry.  And when the Lord lays an amount on your heart, it should be given cheerfully!  It is a joyful act of obedience when the Lord puts an amount on your heart and you follow through.  It is not a religious obligation (which is often how 10% tithing feels), but a joy!  You KNOW that is what the Lord wants you to do, and you are following through!  Give whatever the Lord puts on your heart!  It may be less than 1% of your income, or it may be ALL of your income!  Whatever it is, because it is loving obedience to your Father and not a legal obligation, it will be done in joy!

3.  James 1:27 “ Pure religion and undefiled before God and the Father is this, To visit the fatherless and widows in their affliction, and to keep himself unspotted from the world.”

1^st Timothy 5:3-10 “Honour widows that are widows indeed.⁴ But if any widow have children or nephews, let them learn first to shew piety at home, and to requite their parents: for that is good and acceptable before God.⁵ Now she that is a widow indeed, and desolate, trusteth in God, and continueth in supplications and prayers night and day.⁶ But she that liveth in pleasure is dead while she liveth.⁷ And these things give in charge, that they may be blameless.⁸ But if any provide not for his own, and specially for those of his own house, he hath denied the faith, and is worse than an infidel.⁹ Let not a widow be taken into the number under threescore years old, having been the wife of one man.¹⁰ Well reported of for good works; if she have brought up children, if she have lodged strangers, if she have washed the saints' feet, if she have relieved the afflicted, if she have diligently followed every good work.”

In addition to giving joyfully whatever amount the Lord lays on our hearts, to the ministries that spiritually feed us, we are also commanded to take care of widows and orphans.  If we find within our church body, those in need that cannot provide for themselves (namely, the elderly and fatherless), we should be willing to help support them and give to them.  It is defined as “pure religion” to do so, and again ought to be done prayerfully, obediently, and out of love.  This ought to produce great joy in us!

4.  Matthew 19:21 “Jesus said unto him, If thou wilt be perfect, go and sell that thou hast, and give to the poor, and thou shalt have treasure in heaven: and come and follow me.”

Galatians 2:10 “Only they would that we should remember the poor; the same which I also was forward to do.”

The final issue regarding our giving is that we are to remember the poor.  This is hard to do in America, as it requires keen discernment.  Many of our so-called poor, appear to be nothing more than drug addicts and drunks, refusing to work and looking for a hand out to get their next high.  It would be irresponsible to help them in their addictions.  But if we encounter, and or know about, the truly poor, those that do not have the means or ability to provide basic necessities for themselves, we should seek to assist them and provide for them.  And again, it ought to be our prayerful and obedient joy to do so! 

So in conclusion, we see that the OT system of 10% tithing to the priest-class is no longer applicable to the church body.  This tithing was a form of taxation in order to provide for the government officials and services.  In each of our own countries, we have our own system of taxation that we must abide by (legally).  However, the church ought to desire to provide for the ministries and ministers that watch over them and provide spiritual “food” for them.  Especially those that labor in the Word and doctrine!  And the amount ought to be determined by God, through prayerful consideration and obedient joy!  In addition to that, we ought to seek to provide for the poor and needy among us.  Those who cannot provide basic necessities for themselves.