So, let’s now look at what the New Testament has to say about the concept of tithing so that we can finally and confidently answer the question, “Does God’s Word teach that New Testament believers should tithe?
Any guesses on how much the NT talks about tithing? A little or a lot? Some might answer, “it doesn’t need to say a lot because the OT has already presented the case for tithing as the requirement.” Others might argue, “well, since the NT is all about the New Covenant, it should say something about that carrying over into the NT. And then others might react, “no, it doesn’t carry over at all since that was the Law.” So … let’s check out exactly what the NT does say about the tithe.
In addition to the tithe mentioned in Hebrews 7:4 that we discussed a while back in talking about the story of Melchizedek, there are only three other mentions of the tithe in the New: (#1 and #2) Matt 23:23 and the parallel in Luke 11:42 where Jesus is dealing with the teachers of the Law and the Pharisees and (#3) Luke 18:9-14, which is the parable of the self-righteous Pharisee and the lowly tax collector. So, let’s take a brief look at them.
Matt 23:23 says this:
“Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices (there the word) — 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.
Now … follow me closely on this because you are going to see some real “stretching” of the context. What a lot of the literature that maintains that the tenth applies to us as New Testament believers is that, well, even though this passage is dealing with the Pharisees, it says:
You SHOULD HAVE practiced the latter [giving the tenth of their spices], without neglecting the former.
In other words, since this is:
in the NEW testament
and it says “should have,”
it implies that giving a tenth is a given,
no matter what
and therefore applies to us.
Seems just a bit far-fetched, don’t you think? As proof, let me share with you the problem with that interpretation - and then we’ll read the rest of the story for confirmation: If you want to use this verse as guidance for us, you have to use the WHOLE verse – there is no picking and choosing allowed! Not only should you NOT neglect the more important matters of the Law – justice, mercy and faithfulness – you had better give a tithe of EVERYTHING, down even to the spices in your cupboard. Does that make even a little bit of sense?
But, again, this is where proper study of God’s Word – especially the context - is so-o-o important to be able to get the correct interpretation. Matt 23:1-36 is titled “Seven Woes,” as it describes seven denunciations of the Pharisees, denouncing false religion as utterly abhorrent to God and worthy of … eternal damnation. So … we must be very, VERY careful on what we draw from this single verse. To help, let’s understand the context by reading the very beginning, vs. 1-3:
Then Jesus said to the crowds and to his disciples: "The teachers of the law and the Pharisees sit in Moses' seat. So you must be careful to do everything they tell you. But do not do what they do, for they do not practice what they preach.
This is a bit difficult to interpret since the passage says you must be careful to “do” everything they “tell” you but then seems to contradict that by saying “do NOT do what they do …” So, I consulted a lot of sources to make sure I got it right. Virtually every source says this: Since they – the Pharisees - “sit in Moses’ seat,” they are the authorized successors of Moses as teachers of the Law and their authority was to be recognized. BUT their practice of the Law, being hypocritical, should not be followed. In other words, they don’t “walk the talk.” The Amplified Bible puts it this way:
They talk a good line but … they don’t live it.
Maybe a modern-day example would help: It would be like a patrolman pulling you over for failing to make a full stop at a stop sign and after sternly lecturing you about the dangers involved, lets you off with a warning. Then later that night on the news, you learn that he was involved in a serious accident while driving under the influence. Make sense? Don’t do what they do! Look at how some other translations translate verse 3:
Do not, however, imitate their actions, because they don't practice what they preach (Good News Translation)
But you must not imitate their lives! For they preach but do not practise. (Phillips)
But do not do according to their works; for they say, and do not do. (NKJV)
But don’t follow their example. For they don’t practice what they teach. (New Living Translation)
Even the Complete Jewish Bible says:
But don’t do what they do, because they talk but don’t act!
To convey some of Jesus’s condemnation of these folks, look at the latter parts of verses 13 and 15:
Vs. 13b: You shut the door of the kingdom of heaven in people’s faces. You yourselves do not enter, nor will you let those enter who are trying to.
Vs. 15b: You make them [a new convert] twice as much as a child of hell as you are... [wow!]
So … going back to verse 23, what IS the proper interpretation? Is it a command, either direct or indirect, for us to tithe? Look at it again:
... you hypocrites. You give a tenth of your spices - mint, dill and cummin. 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.
Here’s my take on it – but again, I want you to decide for yourself: In the context of this passage, Jesus is speaking to two groups: 1) the crowds and 2) His disciples. He is illustrating to them both the complete hypocrisy AND the ultimate destiny of these teachers. Jesus even lectures these false teachers on all the ways they are failing to live by the very same Law they teach, with His last words of condemnation to them in verse 33 the most telling:
“You snakes! You brood of vipers! How will you escape being condemned to hell?” [ouch!]
Now … one other thought: As God’s Word makes perfectly clear, if you want to come to God by following the Law, you must live by the whole Law perfectly – not one single mis-step. The Pharisees failed miserably – and so will you. If you want to use Matt 23:23 to support tithing for New Testament believers, you had better follow ALL of Matt 23 down to every last item in your cupboards as well as adherence to ALL of the Law – no picking and choosing allowed – or to use another phrase, Biblical hop-scotch is not Biblical.
Phew! Pretty amazing … and blunt. For a very different perspective, let’s briefly look at the only other mention of tithing in the New Testament, Luke 18:9-14, which is the parable of the self-righteous Pharisee – yes, them again - and the lowly tax collector – and I cover this in a bit more depth in the book. Briefly, two men go to pray. The Pharisee stands and prays about how great he is: Not only does he fast twice a week, he gives a tenth of all he gets. The tax collector, however, could not even look up but beats his breast and confesses “God have mercy on me, a sinner.” He says nothing about tithing … but being a hated tax collector, he likely gave away nothing. But notice what Jesus says in the last verse of the parable, verse 14:
“I tell you that this man [the tax gatherer], rather than the other, went home justified before God. For all those who exalt themselves will be humbled, and those who humble themselves will be exalted.”
Now, pay attention here – this is crucial. Which of the two went home “justified before God,” declared literally “as righteous as God is righteous,” for that is the meaning of justification? The lowly, despised tax gatherer, the one who said nothing about tithing … AND likely never did.
So … can you see again that there’s no real support for tithing by true believers here either? And unbelievably, that is the extent of the New Testament’s input on tithing. So … what’s YOUR answer to the question: “Does God’s Word teach that New Testament believers should tithe?” Think about that for the next couple of days. And think about this question also: If tithing is NOT really God’s guidance in NT times, then how much are we supposed to give?