So … does God’s Word teach that NT believers should tithe? If you have followed along and read the previous posts, a couple of things should be VERY clear regarding the tithe.
First, the classic support verse in Leviticus 27:30, 32-33 only applies to landowners and shepherds that owned animals – it didn’t apply to all the other types of income the Jewish people earned. Second, if cash was used by the landowners, it wasn’t 10% but 12%. Third, for the shepherds, the tithe only applied to every tenth animal so a shepherd with nine or fewer animals paid no tithe and a shepherd with 19 animals only tithed the tenth animal, making the tithe about 5%. Third, there were two other well documented tithes under the Mosaic Law – one of which was only required every third year so that the total amount to be tithed every year by those subject to the tithe was about 23 1/3%. Finally, there was a whole host of other required giving under the Law, making the total each year equivalent to somewhere between 30-45%. So, if someone wants to suggest that the title applies to us today in NT times, it’s a whole lot more than 10% because you cannot “pick and choose” what you want to follow out of the Mosaic Law … if you’re going to follow things from the Law, you must then follow the whole Law, in essence, everything specified in the book of Deuteronomy. And this thinking was reinforced by examining the few mentions of the tithe in the New Testament.
But we also noted that most scholars view all of that – especially the three tithes – as taxation, since it funded operation of the government of Israel as well as a welfare program. As a result, it surely wasn’t true, heart-felt giving.
So … a reasonable question at this point is: Well, then what is God’s guidance for true, heart-felt giving? Because this issue is so important to Him, there are a lot of Scriptures on it so I will divide the answer into two posts. As you are going to see, this will be yet another beautiful illustration of how God’s Word is completely consistent from Old Testament to New. His guidance on giving – not legalistic requirements but real, heart-felt giving – started all the way back in the second book of the Bible … Exodus. In this post, we will examine all of the relevant Old Testament passages and then in the following post, the New Testament passages. However, be prepared to feel a bit “uncomfortable” about God’s guidance … more on that in the second post.
Besides the concept of tithing in the Old Testament, there is also the concept of free-will offerings, and there were basically two types: First fruits and truly free-will. I want you to see for yourself one critical element embedded in the free-will offerings – as this element will be the guiding principle that carries forward into the New Testament. Read these verses and try to identify the common thread runs through them:
Ex 25:1,2: The Lord said to Moses, "Tell the Israelites to bring me an offering. You are to receive the offering for me from everyone whose heart prompts them to give.
Ex 35:4-9: Moses said to the whole Israelite community, "This is what the Lord has commanded: Take from what you have, an offering for the Lord. Everyone who is willing is to bring to the Lord an offering of gold, silver . . .
1 Chron 29:17 (Regarding giving for the Temple, David says): I know, my God, that you test the heart and are pleased with integrity. All these things have I given willingly and with honest intent. And now I have seen with joy how willingly your people who are here have given to you.
Did you identify that all important thread that is so crucial to true freewill giving that it even keeps weaving its way through the New Testament? You can put it in 3 words:
They gave willingly.
Let me just highlight the key phrases by capitalizing them – and note that the KJV uses “willingly” in the first passage, Ex 25:1-2:
Ex 25:1,2: The Lord said to Moses, "Tell the Israelites to bring me an offering. You are to receive the offering for me from everyone WHOSE HEART PROMPTS THEM TO GIVE. [KJV: of every man that giveth it WILLINGLY with his heart …]
Ex 35:4-9: Moses said to the whole Israelite community, "This is what the Lord has commanded: From what you have, take an offering for the Lord. EVERYONE WHO IS WILLING is to bring to the Lord an offering of gold, silver . . .
1 Chron 29:17 (Regarding giving for the Temple, David says): I know, my God, that you test the heart and are pleased with integrity. All these things have I given WILLINGLY and with honest intent. And now I have seen with joy how WILLINGLY your people who are here have given to you.
To show you the importance of this concept, let me have you read a few more verses, focusing on the underlined portion. You'll also see how much they gave:
Ex 35:21: ...and everyone WHO WAS WILLING and WHOSE HEART MOVED THEM came and brought an offering ...
Ex 36:3,6: And the people continued to bring FREEWILL offerings morning after morning ... and the people were RESTRAINED from bringing more ... [imagine that!]
Here's the first one that also talks about the amount:
Deut 16:10: Then celebrate the Festival of Weeks to the LORD your God by giving a FREEWILL offering IN PROPORTION TO THE BLESSINGS THE LORD YOUR GOD HAS GIVEN YOU.
Here's another one that talks about the amount:
Ezra 2:68-69: When they arrived at the house of the Lord in Jerusalem, some of the heads of the families gave freewill offerings toward the rebuilding of the house of God on its site. ACCORDING TO THEIR ABILITY they gave to the treasury for this work ...
Is that thread clear now? They gave willingly [or freely] and HOW MUCH??? In proportion to the Lord's blessing or according to their ability. What was important was the attitude – the willingness - of the giver, not the specific amount, but amazingly, it was usually huge! And the blessing for this type of giving - and remember, we are still in the Old Testament? Look at Prov 11:24-25 where King Solomon writes:
One person gives freely, yet gains even more; another withholds unduly, but comes to poverty. A generous person will prosper; whoever refreshes others will be refreshed. [also Deut 15:10]
And the implication of Solomon’s words? The more you give, the more you will gain; you refresh others and you yourself will be refreshed. And as you’ll see, that refreshing is far more than simply being financial in nature.
So, believe it or not, although we are still in the Old Testament, we are almost done with the Biblical view of how WE should give TODAY. And what is that view? Very simply, two guidelines:
Give freely or willingly;
Give in proportion to how the Lord has blessed us. No percentage, no minimums, no maximums; it’s all His anyway.
Summed up in one phrase: What’s important in true, heart-felt giving is the attitude, not the amount. Pretty amazing, isn’t it? And how often have you heard that from the pulpit?
And the New Testament guidance? Come back in a few days to read about that!