One-tenth of the produce of the land, whether grain from the fields or fruit from the trees, belongs to the Lord and must be set apart to him as holy. [Leviticus 27:30 (NLT)]
Tithe means ten percent and the Jews were required to give ten percent of all they earned or grew as part of their worship. Because there were three required tithes, the actual percentage given was more like 23%. One tithe went to the Levites, another was for the use of the temple and religious festivals, and a third one, required every third year, was for the poor. Although no tithes were collected from the land on the seventh (Sabbath) and 50th (Jubilee) years or when there was drought or famine, tithing was mandatory at any other time and the Israelites got in trouble with God when they didn’t fulfill this obligation.
With His sacrifice on the cross, Jesus fulfilled all of the requirements of the old law. As Christians, we’re no longer obliged to visit Jerusalem for the festivals of Passover, Shavuot, or Sukkot nor do we observe Yom Kippur. We don’t keep the Jewish dietary and butchering regulations, light Shabbat candles, refrain from work on the Sabbath, or require circumcision. Like tithing, those are the laws of the Old Covenant and Jesus brought us a New Covenant. Nevertheless, there are some Christian pastors who think that one specific Old Testament law remains: tithing.
In effect, the Old Testament tithe was an involuntary tax and no one I know cheerfully pays his or her taxes. Searching for every loophole, they may even employ some “creative accounting” to lessen their payment. When we think “tithe,” we can easily start nit picking and hair splitting like the Pharisees. Are we talking before or after income taxes? Can we take off tuition for a Christian school, medical expenses, property taxes or business expenditures? What about mileage to and from church? Is the tithe for our parish or the church at large? What about faith-based causes like World Vision, the Gideons or Samaritan’s Purse—are they part of the tithe? Can good causes that aren’t faith based, like the local food pantry or homeless shelter, qualify? Perhaps the greatest problem with tithing is that we begin to think that only 10% of our money is God’s when, in fact, it all belongs to Him! Moreover, He also owns our time and talents and how do we measure ten percent of those? The tithe can become what Randy Alcorn calls the “finish line” instead of the “starting block” for our giving.
If we don’t tithe, how do we decide how much to give? A pastor friend gives the perfect answer: we pray! We simply ask God exactly how much He wants us to give and how and where He wants us to give it. In obedience to Him, we then commit our resources—our finances, time, and talent—as He directs. What we don’t do is base our giving on feelings, recognition we may be given, or the entertainment value of the pastor’s sermons. Offering our first fruits rather than our leftovers, we don’t give thoughtlessly, randomly, or grudgingly. We base our giving on God’s principles of stewardship and use His gifts wisely to expand His kingdom. Whatever He tells us to give, we give joyfully and with thanks—remember, it’s all His!