You must each decide in your heart how much to give. And don’t give reluctantly or in response to pressure. “For God loves a person who gives cheerfully.” [2 Corinthians 9:7 (NLT)]
Tithe means ten percent and the concept of the making a tithe is first found in Genesis. After being blessed by Melchizedek, the king of Salem and a “priest of God Most High,” Abram/Abraham gave him a tenth of all the goods he recovered from Kedorlaomer’s army after rescuing Lot. [14:20] After Jacob asked for God’s protection and provision, he pledged a tenth of his future blessings to Him. [28:22]
In Deuteronomy, Leviticus, and Numbers, we find the tithing laws given to the people of Israel. With three tithes, rather than 10%, the required tithe was more like 23%. The first tithe was the Levitical or sacred tithe. The Levites oversaw the tabernacle and worship and Aaron’s family was set apart for priestly duties. As a theocracy, Israel’s Levites and priests also acted as government officials. Unlike the other tribes, the Levites did not receive an allotment of land upon entering Canaan. Instead, their share of the nation’s wealth came from this tithe. The Levites then tithed their tithe and gave it to Aaron for the priests.
The second tithe, the tithe of the feasts, underwrote the required pilgrimage festivals of Passover, Pentecost, and Tabernacles. This tithe provided for both travel and the feast (that would be consumed by the landowner) with the stipulation that the Levites were to be included in their feast. The third tithe served as a welfare net for the poor. Given every third year, kept locally, and given to the Levites, it was for foreigners, widows, orphans, and others in need. 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 God expected the Israelites to fulfill this obligation.
In addition to the tithe, every male over twenty was required to pay an annual temple tax of a half-shekel (about two days wages) for the Temple’s maintenance. More like an entry fee than a tax, this was a standard amount regardless of income; the rich were not to give any more nor were the poor to give any less! In effect, the Temple tax and tithe were involuntary taxes that funded the Temple and the nation of Israel.
Other giving, such as the items for the Tabernacle’s furnishings given to Moses, the precious stones and metals David collected for the Temple, and the widow’s two copper coins were not mandatory. Unlike the tithe and temple tax, those were voluntary offerings. Rather than coming from the Law, they came from the heart!
When the first Jerusalem council met and the Apostles settled the issue of whether Gentiles had to abide by Jewish Law, the question of tithing never arose because, rather than the required tithe and tax of the Old Testament, we find offerings in the New. We read of believers selling their property and possessions and sharing the proceeds with those in need, of the church in Antioch sending relief to the church in Judea with “everyone giving as much as they could,” [1 Cor 11:29) and the Macedonian Christians who, though poor and beset by trouble, “overflowed in rich generosity” when sending relief to Jerusalem. [2 Cor 8:2] While Paul wrote of giving regularly, proportionally, generously, and out of love, he and the early church fathers never imposed a legalistic requirement for what that amount or proportion should be.
As Christ followers, we shouldn’t need a rule about giving—unless it is this: “Give obediently, generously, and with joy!” Jesus told us, “Wherever your treasure is, there the desires of your heart will also be.” [Mat 6:21] It seems that, as long Jesus has our hearts, He should have our treasures, as well! Does He?
Give me five minutes with a person’s checkbook, and I will tell you where their heart is. [Billy Graham]
Devotions of the Heart 