The Concept of the Tithe

The concept of the tithe, the giving of ten-percent of something, paid either as a contribution to a religious organization or compulsory tax to the government was a widespread practice in the Ancient Near East. It is found in documents all over Mesopotamia, not just in Israel. The Old Testament shows that it was practiced by the Patriarchs even before the Law of Moses was given (Genesis 14:18-20; 28:12-22). The Law of Moses established the tithe in Israel which functioned more like taxes and were mandatory, not optional giving. This tithe was distributed locally "within towns" to support the Levites and assist the poor (Deuteronomy 14:28). So the tithe in Israel was specifically directed towards supporting the Levitical priesthood and the Temple system. This is why no specific command to tithe appears in the New Testament. Without the priesthood/Temple system, the tithe becomes meaningless, certainly not mandatory.

However, the New Testament does promote giving while not requiring a tithe. 2 Corinthians 9:7 talks about giving cheerfully, 2 Corinthians 8:12 encourages giving what you can afford, 1 Corinthians 16:1–2 discusses giving weekly (although this is a saved amount for Jerusalem), 1 Timothy 5:17–18 exhorts supporting the financial needs of Christian workers, Acts 11:29 promotes feeding the hungry wherever they may be and James 1:27 states that pure religion is to help widows and orphans.

So while tithing is not required for Christians, the New Testament encourages giving for the purposes of the Kingdom of God. If someone wants to tithe as the basis for their giving, that is fine as well. There is nothing that prohibits a Christian from doing so. Just like there is nothing that prohibits a Christian from eating kosher if they so desire.

Now churches are always encouraging tithing by citing Malachi 3:8-10:

“’Will a man rob God? Yet you are robbing Me! But you say, “How have we robbed You?” In tithes and offerings. You are cursed with a curse, for you are robbing Me, the whole nation of you! Bring the whole tithe into the storehouse, so that there may be food in My house, and test Me now in this,’ says the Lord of hosts, ‘if I will not open for you the windows of heaven and pour out for you a blessing until it overflows.’”

Again, I think applying these verses is somewhat dubious. However, what is good for the goose is good for the gander. Churches and pastors, cite Malachi 3 all you want … BUT, please be sure to cite Malachi 1 first. Before God even gets to the people tithing in chapter 3, he precedes it in chapter 1 with condemnation of the priests.

“‘A son honors his father, and a servant his master. Then if I am a father, where is My honor? And if I am a master, where is My respect?’ says the Lord of hosts to you, O priests who despise My name. But you say, ‘How have we despised Your name?’ You are presenting defiled food upon My altar. But you say, ‘How have we defiled You?’ In that you say, ‘The table of the Lord is to be despised.’ But when you present the blind for sacrifice, is it not evil? And when you present the lame and sick, is it not evil? Why not offer it to your governor? Would he be pleased with you? Or would he receive you kindly?” says the Lord of hosts. “But now will you not entreat God’s favor, that He may be gracious to us? With such an offering on your part, will He receive any of you kindly?” says the Lord of hosts. “Oh that there were one among you who would shut the gates, that you might not uselessly kindle fire on My altar! I am not pleased with you,” says the Lord of hosts, “nor will I accept an offering from you. For from the rising of the sun even to its setting, My name will be great among the nations, and in every place incense is going to be offered to My name, and a grain offering that is pure; for My name will be great among the nations,” says the Lord of hosts. “But you are profaning it, in that you say, ‘The table of the Lord is defiled, and as for its fruit, its food is to be despised.’ You also say, ‘My, how tiresome it is!’ And you disdainfully sniff at it,” says the Lord of hosts, “and you bring what was taken by robbery and what is lame or sick; so you bring the offering! Should I receive that from your hand?” says the Lord. “But cursed be the swindler who has a male in his flock and vows it, but sacrifices a blemished animal to the Lord, for I am a great King,” says the Lord of hosts, “and My name is feared among the nations.”

Here God is stating that the priests are taking the offerings, keeping the choice offerings for themselves, and only sacrificing the blemished offerings to God. If a pastor is going to apply Malachi 3 as a principle to the church then he or she must also apply the principle of Malachi 1: don’t mismanage the money that the people bring in as their tithes and offerings.