Tithing can be a touchy subject for many people. Looking at what Scripture says about this topic is important, so that we know if our church is implementing it correctly - or if tithing should be implemented at all.
Tithing appears 36 times in the Bible, so we can conclude that God has plenty to say about this subject. Determining what to give, who to give it to, and how much to give is commonly taught as 10% of our income to the local church. This is typically done weekly or bi-weekly.
2 Timothy 2:15 and 3:16 tell us that we need to look at all of Scripture and rightly divide. Hebrews chapter seven discusses tithing beginning with Abraham, but points out that it is to be done in accordance with the Law of Moses (v5). Looking at all of Scripture and rightly dividing is the only way that a believer can truly understand this topic. We will be looking at tithing in this order:
1) Under the Law
2) Before the Law
3) The Church Age
The Law of Moses
As stated in Hebrews 7:5, tithing is to be done in accordance with the instructions that God gave to Moses.
Under the Law, the Israelites were to give based off of the land:
"And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's: it is holy unto the Lord." - Leviticus 27:30
"And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord." - Leviticus 27:32
"And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly." - 2 Chronicles 31:5
Notice that the Israelites gave a tenth of their fruit, vegetables, grain, cattle, wine, oil, honey, etc. as their tithe. The Bible defined this tithe as 1/10 of these particular items (Lev. 27:32). However, there was a stipulation if a person were to give money for their tithe. Leviticus 27:13,15,19, 27, and 31 states that an additional 20% was to be added to the tithe if money was offered in place of the item. This means that a tithe was either 10% or 30% depending on the method of giving.
There were other requirements to the tithe as well such as the frequency of the tithe and the recipient.
Tithing was performed annually:
"Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always." - Deuteronomy 14:22-23
And triennially:
"When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled." - Deuteronomy 26:12
"Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years." - Amos 4:4
According to Numbers 18:24, Deuteronomy 26:12, and Hebrews 7:9, tithes were to be given to the Levitical priests, strangers in the land, the fatherless, and widows.
Under the Law of Moses:
The tithe was annual and triennial
10% or 30%
Consisted of goods or money
Given to different groups of people
Before the Law
During the time period before the Law was given to Moses, tithing worked in a far different manner. Hebrews 7:2-3 and Genesis 14:20 depict Abraham giving tithes to the pre-incarnate Christ. Where did these tithes come from?
"Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils." - Hebrews 7:4
When you apply Scripture with Scripture, you will see that Abraham did not tithe 1/10th of his possessions, but rather, just the spoils from his battle rescuing Lot.
Genesis chapter 28 also gives us a different method of tithing prior to the Law.
"And he called the name of that place Bethel: but the name of that city was called Luz at the first. And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, So that I come again to my father's house in peace; then shall the Lord be my God: And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee." - v19-22
Notice that Jacob said IF God blessed him per the conditions that he set, then he would tithe 10%.
The Church Age
As we have seen so far, the rules for tithing varied depending on the dispensation. The Bible tells us that Christ is the end of the Law for believers (Rom. 10:4) and that believers are not under the Law (Rom. 6:14, 7:4; Gal. 2:19, 3:13).
Scripture tells us that the Law of Moses is what dictates tithing (Heb. 7:5), and because we are not under the Law, believers should not tithe. If we tithe, then we put ourselves under the Law and are held accountable to follow the whole Law which means that "Christ is become of no effect unto you" (Gal. 5:1-4).
If we should not tithe, does that mean that Christians should not give? As with every topic, God gives us this answer in His Word:
"Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come." - 1 Corinthians 16:1-2
"But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver." - 2 Corinthians 9:6-7
The Bible tells us that believers should give joyfully as we are able. We are not obligated to give as dictated by the Law. We can give money or goods at any frequency.
1 Corinthians 9:10-14 tells us that we should give to those that minister the Gospel. If your church joyfully preaches the Gospel and longs to lead people to salvation, then we should joyfully give of our abundance to support that church.
Unfortunately, there are many churches that will twist Scripture in order to try and get their members to give. They will either take verses out of context such as John 10:10 and 2 Corinthians 8:9 or they will misapply a verse from another dispensation such as Malachi 3:8.
This is absolutely wrong!
The Apostle Peter warns pastors not to constrain his flock or to make themselves rich off of the people:
"Feed the flock of God which is among you, taking the oversight thereof, not by constraint, but willingly; not for filthy lucre, but of a ready mind; Neither as being lords over God's heritage, but being examples to the flock." - 1 Peter 5:2-3