The giving of the tithe, literally a tenth, is an Old Testament principle in which God’s people gave a portion of their increase back to the Levites to provide for their welfare, to provide for the work of their ministry, and to help the widows and the poor. The spirit of this principle carries through to us today.
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Old Testament Tithing
We rightly think of the Old Testament tithe as a part of the Jewish law, but the first mention of tithing in the Bible actually predates the Law of Moses. The first tithe mentioned is by Abraham to the high priest, the king, Melchizedek. After coming back from rescuing his nephew Lot and others who had been taken in a war between kings (you can read the whole story in Genesis 14), Abraham gives a tithe of all the spoils of war he had recovered. He acknowledged that this victory, and indeed all of his riches, was from the hand of the Lord.
Centuries later when God brought the children of Israel into the promised land the Lord told the tribe of Levi that they would not receive a part of the land as an inheritance. God made provision for them to be provided for by the other tribes. Their inheritance came from the tithes that the other children of Israel were to give. The Levites operated the temple, prayed for the people, interceded on their behalf with God, offered the sacrifices, led the people in worship, maintained the temple, etc. They served God and served their community. So the Levitical priesthood received their livelihood from the tithe given by the rest of the tribes.
The Bible also talks about bringing the tithe into “the storehouse.” It was from this storehouse that the poor and the widows were helped throughout the land. So we can see through the law that the tithes served two purposes: it provided for the priests and enabled them to do the work of their ministry, and it helped those in the community that could not help themselves. Through Abraham we see the tithe is a way to acknowledge all we have comes from God.
The Law and The Spirit
But we are not under the law. Indeed we are led by the Spirit, under grace, which in some ways has a higher standard than the law. In Matthew 5 Jesus teaches on the letter of the law and the spirit of the law. The law says, thou shalt not kill, but the Spirit says, don’t even look on a man with hatred, wishing he was dead. The law says, thou shalt not commit adultery, but the Spirit says, not to even look on a woman lustfully, committing adultery with her in your heart. What does the law say about tithing? What does the Spirit say? The law says, give a tenth. I believe the Spirit wants us to surrender all we have, not just a tenth. (Mark 12:33)
Jesus upbraided the scribes and pharisees because while they tithed exactly down to the littlest seeds, they left out the more important part of what God wanted them to do: have mercy, proper judgment, and faith (Matthew 23:23). And he said, not to leave the other undone. Jesus believed in the tithe.
On What Do We Tithe
The culture of the Old Testament Jews was largely agrarian, though certainly not wholly so, and many times when the tithe is mentioned it refers to grains and harvests, corn, oil, wine, oxen, sheep, etc. But the Old Testament speaks of giving a tithe of one’s “increase.” In modern language I would equate this to the profit from our labor.
This profit may take the form of a paycheck from a 9-5 job, or profit from being self-employed, or owning a business, or a running a farm, or a creative endeavor, of from passive income like investments. So if you are an employee you give back a tenth of what you get paid as a worker. If you are a business owner, farmer, etc. this is a tenth of your business income. If you are investing this is your capital gains, etc. My understanding is that as New Testament Christians God wants us to give a tenth of our increase, regardless of the source.
Where Do we Tithe
Most teachers today believe that the tithe should go to the church where you are being ministered to and where you are being challenged to grow as a Christian, where you being taught spiritual discipleship, and where you can participate in the outreaches of that church. Today the local church fulfills the role of the Levites and the storehouse. So as Christians we bring our tithes to the ministers of the church so that the pastors and church staff can get paid to do the work of the church, provide for the church expenses, for the outreaches that the church sponsors: providing help to the poor, the widows, the orphans, and the church body they serve.
We are the church, and we are the body of Christ. So we bring our resources together to do His work. We give our tithes to the church because the church is the body of Christ, working the work of Christ.
Here are some passages you may find helpful:
Numbers 18:21-24 – The Levites had no inheritance and so received a tenth from the rest of Israel.
Deuteronomy 14:28-29 (and Deut. 26:12) – The tithe is to go to the Levites and to feed the widows and orphans.
2 Chronicles 24:9-14 – The tithes were used to repair God’s house.
Malachi 3:10 – The place of the keeping of the tithes was called the storehouse.
James 1:27 – Pure religion is to provide for widows and orphans.
1 Timothy 5:17-19 – Church leaders should be paid by the church.