Thoughts on Tithing, Part 3

We are talking about tithing. We've considered why people tend to have an allergic reaction to discussing money in the church (Part 1). We've looked at the nature of the one-tenth tithe and how it developed in the Old Testament (Part 2). And now, in Part 3, we going to try to nail down the precise relationship between tithing and followers of Jesus. I would encourage you to keep an open mind as I may be presenting a position that is contrary to what you have been taught.

Are Christians required to tithe 10% as mandated in the OT?

I believe the answer is no.

Let me say two things right out of the shoot.

1). I wish I could say yes. The bottom line is that if everyone who claimed to be a follower of Jesus actually tithed 10%, churches in general would have few financial problems. Interestingly enough, I don't think saying "yes" would help. There are a countless number of churches that preach a 10% tithe that still struggle financially. And whether or not their exposition of Scripture is accurate is actually a secondary issue. The fact is that many people believe the Bible teaches a 10% tithe and are still not willing to give 10% because they have not surrendered their finances to God.

2). Saying no does not remove one's responsibility to give back to God. Some people may be tempted to think that saying no to the 10% tithe, as a rule or law, means they can spend their money however they want irrespective of the kingdom of God. But see, such a response simply reveals what's really in a person's heart. At the end of the day, someone who responds that way doesn't really want to give back to God in the first place. And any giving up until this point has probably been done out of obligation and duty--not gratitude.

Discussing the nature of the 10% tithe and followers of Jesus ultimately concerns itself with the much larger issue of how the NT relates or corresponds with the OT. And, of course, there are various positions on the matter. Some want to stress continuity--others discontinuity. But here are some things that I think everyone can agree on. The first is that the OT law represents the terms of the Mosaic covenant made between the people of Israel and Yahweh. As such, they reveal what was required of Israel to walk in right relationship with God. And it becomes clear throughout the OT that Israel was unable, by their own power, to fulfill these covenant requirements. So the OT law had the affect of increasing and heightening the awareness of Israel's inability to carry out the law and resist sin. And so God promises a day when His law would be written on the hearts of all people. The second is that in the NT, the nature of our covenant relationship with God is substantially modified due to Jesus Christ. Things are not the same. In Acts 15, for example, leaders of the NT church decide under the guidance of the Holy Spirit that followers of Jesus are not under the terms of the Mosaic covenant. While Jesus came to "fulfill" the law, not get rid of it, the notion of fulfillment has do with filling out the full meaning (full-fill) of what it means to live in right relationship with God. Fulfillment does not have to do with keeping everything the same. All that to say, we should expect some modifications under the broader framework of the New Covenant and I think the 10% tithe is one of them.

But doesn't the NT teach a 10%?

I certainly have not been able to locate that teaching. The only place that Jesus mentions tithing in a positive light is in Matt. 23:23: "Woe to you, teachers of law and Pharisees, you hypocrites! You give a tenth of your spices--mint, dill and cumin. 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." Some people highlight that last line as proof that Jesus taught the 10% tithe. It is important to note, however, that Jesus is speaking to Jewish religious leaders that were under the OT law. He is giving them a verbal smack-down by pointing out their failure to faithfully follow the OT law. I would suggest that it is a hermeneutical leap of faith to apply this verse to the NT community without substantial qualification. And, in my knowledge, this is the only place where the 10% tithing is spoken of positively in the NT. Paul never mandates it. Sure, he talks about giving, but there is never a percentage attached to it. In fact, there are a few key places where it seems it would have been in Paul's best interest to mandate the 10% tithe, but he doesn't. A classic case and point is in 2 Cor. 8-9 when Paul provides instruction on giving when collecting financial resources to help the church in Jerusalem. He encourages them to give, but no percentage or specific amount is given.

What I want to suggest to you today is that while the NT does not mandate a 10% tithe, it actually ups the ante when it comes to giving back to God. Rather than removing our responsibility to give back to God, the nature of giving is internalized and intensified. And we actually see Jesus doing this throughout the gospels. "You have heard it said, but I say to you..." He intensifies the teaching of the law and internalizes it--making it a matter of the heart. So there is no required 10%, but there is also no limit. Those under the New Covenant give in response to God's generosity in sending his Son to die in our place. How much we give is truly a reflection of our heart's response to Jesus' sacrifice and our understanding of who God is. And while there has never been a 10% limit (people in the OT could always choose to give more than 10%), I believe this is accentuated in the NT. Since Jesus gave all of who he was for us, we are to give all of who we are in response. This is why people in the NT that give all that they have are frequently raised up as an example of what kingdom giving looks like. Such is the case with the widow's offering in Lk. 21:1-4. So instead of settling with a 10% tithe so that we can feel good about ourselves spiritually, we may be pushed to give more under the guidance of God's Spirit

What you end up with in the NT is not a list of covenant rules or obligations, but rather, a number of principles that ought to guide our giving back to God under the larger umbrella of the New Covenant and Jesus' sacrificial death on our behalf. I will seek to lay out some of these principles in my next post.