Introduction
Many Christians struggle to understand exactly how giving works under the New Covenant, in large part because they don’t understand how it worked under the Old Covenant. This confusion has opened the door to the abuses of the word-faith movement (the likes of Joel Osteen and Kenneth Copeland). A less obvious error, not malicious but still concerning, is well-meaning Christians giving in a manner which is simply ineffective for the kingdom of God. A sound framework for giving under the New Covenant should remedy both of the above.
Old Covenant Giving
Giving under the Mosaic Covenant can be categorized under two headings: mandatory tithes[1] and free will offerings. The latter is beyond the scope of this article; suffice it to say that so long as one’s liabilities are satisfied and the mandatory offerings have been made, free will offerings may be made to the extent of the giver’s cheerful generosity, governed only by the ever-present rule of Christian wisdom. The specific formats provided under Moses belong to the ceremonial law and thus are no longer applicable to us.
There are three types of tithes outlined in the Pentateuch. The first is the regular tithe (Lev. 27:26-33, Num. 18:21-32, Deut. 14:22), given annually by all Israel to the Levites in compensation for their labor and in substitution for a land inheritance. It consisted of the cumulative net increase in the year, the newly born livestock and the harvest of the year. Upon receipt of the tithes, the Levites were to separate a “tithe of the tithe” out for the priests alone. R.J. Rushdoony terms this the “church tithe”[2] as this was the portion directly reserved for ecclesiastical use since the Levites who were not descended from Aaron could not serve as priests and would perform other societal services.
The second tithe is frequently called just that – the second tithe – or alternatively, the festival or rejoicing tithe. The exact frequency is debated, but it appears not to occur on the Sabbath year[3] or to overlap with the poor tithe (to be addressed next paragraph), so it most likely was made on the first, second, fourth, and fifth years of every seven-year cycle. The rejoicing tithe was designated for the sole purpose of feasting and celebration at the temple before the Lord. If carrying the tithe of goods was impractical, God permitted selling them, travelling to the temple with money, and then buying “oxen or sheep or wine or strong drink, whatever your appetite craves,” (Deut. 14:23-27). Since the Levites had no land from which to draw the means for such a celebration, the people are admonished, “And you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you.”
The third is the aforementioned poor tithe, given every third year (per seven-year cycle, so every third and sixth year essentially). The manner of giving was simple (Deut. 14:28-29, cf. Amos 4:4):
You shall bring out all the tithe of your produce in the same year and lay it up within your towns. And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the Lord your God may bless you in all the work of your hands that you do.
Analyzing the above, clearly tithing under the Old Covenant encompassed more than just giving 10%. The three tithes above average out to a combined 18.57% over a given seven-year cycle (since the regular tithe occurs annually and either the rejoicing or poor tithes are added to it in all years but the seventh). Of the total tithes given in a seven-year cycle, the breakdown of the 18.57% would be as follows: 5.71% – rejoicing tithe, 2.86% – poor tithe, 10.0% – regular tithe.
A popular misconception is that tithes were basically taxes imposed by the civil government. However, God instituted only one tax known under multiple names such as the census tax, the head tax, the poll tax, or the temple tax. This tax was half a shekel[4] owed by all men twenty or older, presumably annually (Ex. 30:11-16), and is the same tax mentioned in Matthew 17:24-27. It is true that the Levites frequently served as magistrates or educators, and these functions have been usurped by the state today in the U.S. But under God’s design, the state was to be separate from the tithe, and in fact, the violation of this separation is one of the curses of the kings Samuel warned the Israelites about (1 Sam. 8:15): “He will take the tenth of your grain and of your vineyards and give it to his officers and to his servants.”
New Covenant Giving:
What – if anything – changed under the New Covenant? Well, as with any portion of the law, we believe the ceremonial law is abrogated but the moral law remains in force (Westminster Confession 19.3-5). And while there were certainly ceremonial components, tithing in general belongs to the moral law since 1) no civil sanctions are attached, and therefore it is not part of the civil law, 2) the major passages (listed above) on tithes are grouped with other moral laws, and 3) when God takes issue with Israel’s unfaithfulness in tithing in Malachi 3:6-12, He accuses of them of theft, breaking the 8th commandment, which is part of the moral law. Granted, some instructions fall clearly into one bucket or another, but other times disentangling the core command from the temporary ceremonial outworking can be trickier.
So while it’s clear there is a moral dimension to the tithe, the status of Levites and the components of temple worship are clearly ceremonial laws abrogated. Therefore, it may be said that the rejoicing tithe as a command is fully abrogated as it is entirely tied up with temple worship (though if Christians want to set aside a reasonable amount of resources for godly feasting and celebration, they are within their rights to do so). Additionally, while the status of Levites in the covenant community has been done away with, there is still a status of vocational minister which corresponds closely to the priests under the Old Covenant. Hence, it may be said that the church tithe as just compensation for services rendered by ministers continues (1 Tim. 5:18).
Additionally, giving to help the needy is still a New Covenant directive (Eph. 4:28) although amounts are not specified. It would be fair to take the tithe amount specified in Scripture as a baseline or floor since it should be noted the Israelites were commanded to leave the corners of their fields un-gleaned as a means of charity – and this is before the calculation of the tithe (Deut. 24:19-22, cf. Lev. 19:9-10, Lev. 23:22).
Finally, regarding the regular tithe, there is an argument that it is purely a moral command which is drawn from the example of both Abraham (Gen. 14:17-24, cf. Heb. 7:1-2) and Jacob (Gen. 28:20-22) who both give to God a tenth of their increase. Since their example precedes the ceremonial law, so does the regular tithe. One may counter that Abraham and Jacob made this offering in response to extraordinary blessings from God and thus it is not a normative moral requirement. However, a) those under the Mosaic law and now we under the New Covenant have also received extraordinary blessings over and above what they received (Heb. 8:6), and b) from the earliest days, that God was owed tribute from our increase is evident (Gen. 8:20, 4:4) and so Abraham and Jacob are simply following precedent here. Another counterargument goes that the tithe was given to the Levites to compensate for their lack of an inheritance, and since those facets of the law are abrogated, so is the regular tithe. However, though the status of the Levites according to the flesh does not continue, the office(s) they held under the Old Covenant do, and thus the command to fund said offices. Rushdoony notes:
Ninth, the Lord’s tithe, and the poor tithe, took care of the basic social functions which, under modern totalitarianism, have become the province of the state, namely, education and welfare. Education was one of the functions of the Levites (not of the sanctuary). The Levites assisted the priests in the religious duties related to the sanctuary (1 Chron. 23:28-31; 2 Chron. 29:34; 35:11), and as officers, judges, and musicians (1 Chron. 23:1-5). In a godly civil order, the group best instructed in the law of God will clearly have far-reaching social services to render.[5]
Thus, it is apparent the regular tithe continues as a moral edict.
Questions on Modern Tithing:
First, how frequently is a Christian to pay the tithe? Since the church tithe is effectively compensation to elders for services rendered, and since the Law demands prompt payment of wages owed to laborers (Deut. 24:10-15), the church tithe ought to be given frequently enough to ensure the local church can do so.[6] As to the payment of alms to the poor, as need arises or at least every third year would be acceptable. Finally, no definite indication is given to Christians as to the regular tithe and the Old Testament examples of frequency are tied to the ceremonial law. Hence, the frequency of the payment of the regular tithe is discretionary, though careful provision should be made if the payments are to occur less than annually (which is perfectly fine).
Second, to whom do Christians pay their tithes? In the case of the church tithe, the recipients are obviously the local church and her elders. In the case of the needy, highest priority should be placed on providing to those closest to us (1 Tim. 5:8), but anyone who is needy is a lawful recipient (Lk. 10:25-37). Finally, regarding the regular tithe, the lawful recipients would be primarily Christian schools and mercy ministries in addition to the local church. Preferably, the organizations, if not one’s local church itself, would be 1) affiliated with one’s local church, 2) be prudently managed showing effective use of their current resources (Lk. 16:10), and 3) not detract from more pressing needs to which we have a higher obligation. To illustrate, a Christian ought to prioritize giving to a local Christian school or ministry, especially if it is, say, a well-run partner of the local church, over online parachurch ministries or foreign missionaries.
Third, how is tithe-able income calculated? Or more pointedly, should Christians tithe on pre-tax or after-tax income? As stated above, the tithe was calculated on only the net increase, on the yield actually harvested and the livestock actually raised. The losses sustained before the tithe was collected (say, crops eaten by locusts or livestock taken by predators or disease) would not have been factored into the 10%, and this is almost precisely the same situation modern taxes present.[7] Therefore, it seems most reasonable for Christians to calculate the tithe on their net earned income, though if they choose to tithe on the gross, it is certainly acceptable.
The Fiduciary Duty of Christians
The Christian has a duty to manage the resources provided by God to yield the greatest kingdom return possible in all our financial decisions; in our spending, saving, and tithing (Matt. 25:14-30). While the first hurdle for many Christians is giving in the required amounts in the first place, a concern for those who do is giving wisely. Many good-hearted Christians do not properly prioritize their giving, and do not consider whether the organizations to which they give are prudently managed. Rather, they simply give to whomever has the slickest pitch or whoever tugs on the heartstrings hardest. So just as Christians ought not to impulse-buy, we also ought not to impulse-give. We ought to ask ourselves not just, “Is this cause / charity / ministry biblically moral?” but, “Is this definitely the best kingdom use of these dollars right now?” The “right now” question forces us to analyze if this is the most currently pressing need because we have liberty in the timing of our giving. The upshot of this is we can earmark funds for God and give in less frequent increments but in larger amounts. “Best kingdom use” is evaluated based on the criteria listed above: 1) recipients more closely associated with the local church are better, 2) the faithful and competent stewardship of the recipient is necessary, and 3) deferring to other needs and obligations which are more time-sensitive or higher-priority.
As an example, take a young family with several small children. They would like to homeschool, but can afford it only on the leanest of budgets. Now suppose a foreign missionary comes to their church to solicit support, or there is a local political candidate with a solidly Christian worldview. Should they donate to these clearly Christian causes? No, the highest obligation is to providing a Christian education to their children; only then can other ideas be entertained. Suppose further that for a few years, this family will not be able to commit to the full 10% while homeschooling their children. Again, they may postpone their tithing, accrue a payable to God during that time, and then pay it once their finances have loosened. This New Covenant liberty gives us more ability to be strategic, both in the timing and recipients of our giving. With this freedom comes the responsibility to use it well in order to maximize our impact for God’s kingdom.
The Windows of Heaven Open
Finally, we must note that God promises blessing to those who are faithful and generous in their giving, as noted by Paul (2 Cor. 9:6-7):
The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.
And again by Malachi (Mal. 3:10-12):
Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the LORD of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need.
Prosperity gospel preachers twist these verses into a formulaic, vending-machine style gimmick to force or trick God into blessing us. This is a perverse read on God’s true blessings, which are organic outgrowths of His role as Father, Master, and King. When a father sees his son growing in respect and maturity, he grants that son more trust and responsibility. When a master sees a servant demonstrating competence, he rewards him with greater authority. And when a vassal demonstrates loyalty to his king, the king grants him additional lands over which to rule. Similarly, faithful tithing is a demonstration of our maturity in our trust in God as His children, our competence in managing assets as His servants, and our loyalty in paying tribute as His subjects. Therefore, when we give faithfully, God desires to reward us. And after all, God loves a cheerful giver because He is himself the most cheerful giver of all.
He who did not spare his own Son but gave him up for us all, how will he not also with him graciously give us all things? (Rom. 8:32)
[1] “Tithe” is a transliteration of the Hebrew word for “tenth.”
[2] The Institutes of Biblical Law VIII.14
[3] Recall that the fields were to lie fallow on the Sabbath year of rest (Ex. 23:11).
[4] For perspective, a shekel is about 2 or 3 days’ labor, so this roughly converts to about $250.
[5] The Institutes of Biblical Law I.4
[6] U.S. readers should consider timing their donations to potentially yield a greater tax benefit using a strategy known as “bunching deductions.”
[7] See also Appendix B in Gary North’s book The Covenantal Tithe, made available for free here.
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