Tithing and Jesus – A Meditation

Introduction

It is my desire to understand all of the significant Old Testament themes through the person of Jesus.  I have previously spent some time exploring the Sabbath and its fulfilment through Christ.  In this meditation I will explore another Old Testament practice – tithing – to try to understand its significance in Christ.

The Significance of the Tithe

The idea of giving a tithe (one tenth) to God is very old.  It is mentioned twice in Genesis; both Abraham and Jacob gave a tithe.  The first example of tithing is found in Genesis 14.  Abram (not yet given the name Abraham) had gone out with a small army to rescue his nephew Lot when he was carried off in battle.  Abram succeeded in defeating the armies which carried off Lot and he retrieved the plunder as well.  When he returned from his victory:

“And Melchizedek king of Salem brought out bread and wine. (He was priest of God Most High.)  And he blessed him and said, “Blessed be Abram by God Most High, Possessor of heaven and earth; and blessed be God Most High, who has delivered your enemies into your hand!” And Abram gave him a tenth of everything” (Gen 14:18-20).

Abram gave Melchizedek a tenth of everything as a means of giving thanks to God Most High for his victory.  Hebrews 7 explains that the blessing of Abraham by Melchizedek implies that Melchizedek is greater than Abraham, even though Abraham was the one given great promises by God (Heb 7:4-7).  Indeed Melchizedek is a type of Christ.  So in some sense Abraham tithed to Christ.

Abraham’s grandson Jacob also tithed.  After Jacob had deceived his father, Isaac, in order to receive the blessing (Gen 27), he fled to Haran.  On the way there he had a dream in which God spoke to him, reiterating the promises given to Abraham about descendents, land and blessing (Gen 28:10-15).  Jacob’s response to this meeting with God was to set up an altar and to rename the place where he was Bethel, House of God.

Then Jacob made 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 clothing to wear, so that I come again to my father’s house in peace, then the LORD shall be my God, and this stone, which I have set up for a pillar, shall be God’s house.  And of all that you give me I will give a full tenth to you” (Genesis 28:20-22).

Again Jacob gave God a tenth of what he had as a response to the blessing of God.  It was a means of worship.

These two examples of tithing in Genesis suggest that giving a tenth is something important and ongoing.  Since tithing is commanded in the Law and yet was done by the patriarchs before the Law was given, it is something which we would expect to have significance throughout the Bible, just as the Sabbath has significance throughout the Bible.  I also expect that, like the Sabbath, the practice of tithing will be transformed because of and even fulfilled through the person of Christ.  This is what I want to explore here.

The Tithe as Holy to the LORD

The Old Testament nation of Israel was an agrarian (farming) society.  They did not tithe their money, but rather their livestock and grain.  Therefore the regulations in the Law are directed at people who were to tithe cattle, sheep or grain and fruit.  The first instruction in the Law about tithing is found in Leviticus and it is, as per the theme of Leviticus, concerned with holiness.

Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD’s; it is holy to the LORD.  If a man wishes to redeem some of his tithe, he shall add a fifth to it.  And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the LORD.  One shall not differentiate between good or bad, neither shall he make a substitute for it; and if he does substitute for it, then both it and the substitute shall be holy; it shall not be redeemed (Leviticus 27:30-33).

Since the tithe was not monetary as such, but rather a giving of animals and produce of the land, there was potential for the person giving the tithe to keep the best things for himself.  But this law provides instruction as to how to deal with this issue.  For a start there was a clear process for deciding which animals belonged to God; the animals would pass under the staff in a line and every tenth one would belong to the LORD.  But if for some reason the person giving the tithe wanted to keep some particular bit of produce then it could be redeemed (bought back) by adding a fifth to the tithe.  However, animals could not be redeemed.  No substitutes for those chosen by the process could be made.  All that was given in the tithe became holy to the LORD.

How might we understand this in a New Testament sense?  Jesus began his life as holy to the LORD since his conception was brought about in the womb of the virgin by the overshadowing of the Holy Spirit (Luke 1:35).  His anointing by the Holy Spirit at his baptism (Luke 3:21-22; 4:18-19) demonstrated that he had the status of one set apart (holy) for the purposes of the God of Israel.  Even the demons knew that he was holy to the LORD (Luke 4:34).  In his High Priestly prayer in John 17 Jesus said that he sanctified (made holy) himself so that his disciples may also be sanctified (made holy) (John 17:19).  Instead of offering an animal to God as in the Old Testament tithe, an animal which would become holy to the LORD, Jesus offered himself to the Father, most particularly in submitting to the cross.  Thus, in the unconditional offering of his own self even to death, Jesus fulfilled this passage in Leviticus.  Having offered himself nothing could be substituted in his place.  He remains forever holy to the Father and therefore forever set apart for the Father.

The Christian life parallels the life of Jesus.  In Romans 11 Paul explains that Gentiles have been grafted into Israel by faith.  He says, “If the dough offered as firstfruits is holy, so is the whole lump, and if the root is holy, so are the branches” (Rom 11:6).  Since Israel as a nation was holy to God (Exodus 19:6) so too is the Gentile church which has been joined to the holy people of God.  Peter applies the statement in Exodus 19:6 to the church, “But you are a chosen race, a royal priesthood, a holy nation, a people for his own possession, that you may proclaim the excellencies of him who called you out of darkness into his marvellous light” (1 Pet 2:9).  As such we must “offer spiritual sacrifices acceptable to God through Jesus Christ” (1 Pet 2:5).  As a holy people Christians are exhorted in Rom 12:1 “to present your bodies as a living sacrifice, holy and acceptable to God, which is your spiritual worship.”  Just as Jesus offered his body as a holy offering to the Father, Christians too must offer all of themselves to the Father in worship.

Jesus went well beyond the Old Testament demand to offer a tithe.  He offered his own self in totality to the Father.  Christians too are asked to offer all of themselves to God as a pleasing offering, made acceptable to God through the self-sanctification of Jesus.  Because of the holiness of Jesus, that is, his life utterly set apart for the Father without exclusion, Christians are all and in total set apart for the purposes of the Father.  This utter dedication of our persons to the will of God does not preclude giving a tithe of our finances, but it certainly requires much more than that.  Since our very existence is set apart (holy) to our God, whatever we possess, whether money, material goods, time, spouse, children, or talents and gifts, are all holy to the LORD.

The Tithe as means of support for the Priests

The primary purpose of the tithe in the Old Testament is as a means of support for the priests who served in the Tabernacle and Temple.

“To the Levites I have given every tithe in Israel for an inheritance, in return for their service that they do, their service in the tent of meeting, so that the people of Israel do not come near the tent of meeting, lest they bear sin and die.  But the Levites shall do the service of the tent of meeting, and they shall bear their iniquity.  It shall be a perpetual statute throughout your generations, and among the people of Israel they shall have no inheritance.  For the tithe of the people of Israel, which they present as a contribution to the LORD, I have given to the Levites for an inheritance.  Therefore I have said of them that they shall have no inheritance among the people of Israel.”  And the LORD spoke to Moses, saying, “Moreover, you shall speak and say to the Levites, ‘When you take from the people of Israel the tithe that I have given you from them for your inheritance, then you shall present a contribution from it to the LORD, a tithe of the tithe.  And your contribution shall be counted to you as though it were the grain of the threshing floor, and as the fullness of the winepress.  So you shall also present a contribution to the LORD from all your tithes, which you receive from the people of Israel.  And from it you shall give the LORD’s contribution to Aaron the priest.  Out of all the gifts to you, you shall present every contribution due to the LORD; from each its best part is to be dedicated.’  Therefore you shall say to them, ‘When you have offered from it the best of it, then the rest shall be counted to the Levites as produce of the threshing floor, and as produce of the winepress.  And you may eat it in any place, you and your households, for it is your reward in return for your service in the tent of meeting.  And you shall bear no sin by reason of it, when you have contributed the best of it.  But you shall not profane the holy things of the people of Israel, lest you die’” (Numbers 18:21-32). (See also 2 Chron 31:2-6; Neh 10:37-38; 12:44; 13:5, 12)

Each of the tribes of Israel was allotted an inheritance in the land of Israel, that is, they had a piece of land which belonged forever to the tribe.  Each clan and family had their own inheritance in the land (see Joshua 13-21).  However, the tribe of Levi did not have an inheritance in the land, since they were given the task of being priests to Yahweh.  The Levites were responsible for offering the sacrifices which the people of Israel brought to God.  They were responsible for making sure that all matters pertaining to the Tabernacle or Temple were conducted in accordance with the Law of God.  This meant that they did not make their living by farming or by any other trade, in contrast to all the other tribes of Israel.  So that the Levites could dedicate themselves to the task of being priests, they were given the tithes of Israel so that they could live on them.

Jesus was not from the tribe of Levi and therefore did not receive the tithe from the people.  But when Jesus began his ministry he no longer worked in the job as carpenter (Mark 6:3) which he had done since his youth.  He no longer acted like a man with an inheritance in the land of Israel.  He said, “Foxes have holes, and birds of the air have nests, but the Son of Man has nowhere to lay his head” (Matt 8:20; Luke 8:58).  Instead of making a living in an ordinary way, Jesus was supported by the work of others.

Soon afterward he went on through cities and villages, proclaiming and bringing the good news of the kingdom of God. And the twelve were with him, and also some women who had been healed of evil spirits and infirmities: Mary, called Magdalene, from whom seven demons had gone out, and Joanna, the wife of Chuza, Herod’s household manager, and Susanna, and many others, who provided for them out of their means (Luke 8:1-3).

In these respects Jesus was very much like the Old Testament priests.

In the New Testament there are also persons who need to be supported by the work of the people of God, namely those who give themselves full time to the preaching of the gospel.  This is not exactly the same thing as priests, since in the New Testament all believers are priests and all offer sacrifices (Rom 12:1; 1 Pet 2:5).  However, in the New Testament there are still people whose calling prevents them from having an ordinary job in order to make a living.  About those who give themselves to the work of the gospel, Paul says:

Who serves as a soldier at his own expense?  Who plants a vineyard without eating any of its fruit?  Or who tends a flock without getting some of the milk?  Do I say these things on human authority?  Does not the Law say the same?  For it is written in the Law of Moses, “You shall not muzzle an ox when it treads out the grain.”  Is it for oxen that God is concerned?  Does he not speak entirely for our sake?  It was written for our sake, because the plowman should plow in hope and the thresher thresh in hope of sharing in the crop.  If we have sown spiritual things among you, is it too much if we reap material things from you?  If others share this rightful claim on you, do not we even more?  Nevertheless, we have not made use of this right, but we endure anything rather than put an obstacle in the way of the gospel of Christ.  Do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar share in the sacrificial offerings?  In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel.  But I have made no use of any of these rights, nor am I writing these things to secure any such provision.  For I would rather die than have anyone deprive me of my ground for boasting (1 Corinthians 9:7-15).

Since there are people who are called to work full time for the sake of the gospel it is fitting that those people should receive financial support from Christians.  The New Testament does not specifically state that this is done through the tithe, but it most certainly is made possible through Christian giving.  Paul expresses this in a rather strange way, since he does not want to make full use of his rights as an apostle.  “I robbed other churches by accepting support from them in order to serve you.  And when I was with you and was in need, I did not burden anyone, for the brothers who came from Macedonia supplied my need.  So I refrained and will refrain from burdening you in any way” (2 Corinthians 11:8-9).  In supplying the work of the gospel Christians give in a way which parallels the support which Jesus received for his ministry.

Tithe as a Celebration of God’s Blessing

You shall tithe all the yield of your seed that comes from the field year by year.  And before the LORD your God, in the place that he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock, that you may learn to fear the LORD your God always.  And if the way is too long for you, so that you are not able to carry the tithe, when the LORD your God blesses you, because the place is too far from you, which the LORD your God chooses, to set his name there, then you shall turn it into money and bind up the money in your hand and go to the place that the LORD your God chooses and spend the money for whatever you desire- oxen or sheep or wine or strong drink, whatever your appetite craves.  And you shall eat there before the LORD your God and rejoice, you and your household.  And you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you.  At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns.  And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the LORD your God may bless you in all the work of your hands that you do (Deuteronomy 14:22-29).

One function of the tithe was for the people to celebrate the blessing of God.  This took place in two locations.  The first place where people were to eat the tithe in celebration was at “the place where the LORD your God chose to put his name”, that is, at the place where the Tabernacle or Temple stood.  The second place was in the towns where people lived.  In the towns the people were to use their tithes as a means of taking care of the Levites and the poor – the sojourner, that is, a person who has home in Israel and hence no means of producing food; and the fatherless and the widow, that is, persons who are economically marginalised.  Just because people are poor through circumstances does not mean that they should not be able to celebrate the blessing of God.

Jesus is now the place where the LORD has chosen to place his name.  When he ate with people they were celebrating the goodness of God in the presence of God.  Jesus was repeatedly accused of eating with sinners (Matt 9:11; Mark 2:16a) and even of being a glutton and a drunkard (Matt 11:19).  But these meals were a celebration with people.  When Jesus ate with tax collectors and sinners this was a time when the ordinary people could celebrate in the presence of the Most High.  Thus Jesus eating with sinners fulfilled both parts of the instruction in Deuteronomy: they ate in the place where the LORD chose to put his name and they ate in their towns.

Jesus fed the five thousand with only five loaves and two fish (Matt 14:13-21).  In a sense this multiplication of food is like the promise of the firstfruits.  When the firstfruits are given to God this is a means of showing faith that the whole harvest will be abundant.  It is a time of thanksgiving for the blessing of God (Deut 26:1-11).  Instead of a tithe here, Jesus took what was given him and gave it all back to the Father in order to produce an abundant supply of food for all the people (Matt 14:19).  They all ate and were satisfied (14:20; compare Deut 14:29 – they will be filled).

But Jesus did not merely feed people with bread; he gives us his flesh to eat.  Jesus said, “I am the bread of life” (John 6:35).  In giving his own flesh to the (spiritually) poor for them to feast on, Jesus has given far more than the tithe required of him.  Now when we eat the communion meal, we celebrate together the blessings of God found in Christ.  The blessings of the new covenant are more spiritual than physical, since our inheritance is now in heaven, in contrast to the very concrete blessing of land and physical prosperity under the old covenant (Eph 1:3-14).  Therefore our celebration of God’s blessing is a more spiritual celebration as we fellowship with the Father and the Son (1 John 1:3) in participating in the communion meal.

One way of celebrating the goodness of God together is for Christians to show hospitality, especially to the saints.  “Contribute to the needs of the saints and seek to show hospitality” (Romans 12:13).  “Show hospitality to one another without grumbling” (1 Peter 4:9).  In showing hospitality we can rejoice together in what God has provided for our good, we can celebrate before God, and we can fellowship together with Jesus in our midst (Matt 18:20).  In this way we may imitate the way in which Jesus ate together with sinners.  We can also share in the provision which comes when we give of what we have in the service of others.

In showing hospitality, we are to include the marginalised.

[Jesus] said also to the man who had invited him, “When you give a dinner or a banquet, do not invite your friends or your brothers or your relatives or rich neighbors, lest they also invite you in return and you be repaid.  But when you give a feast, invite the poor, the crippled, the lame, the blind, and you will be blessed, because they cannot repay you.  You will be repaid at the resurrection of the just.” (Luke 14:12-14)

Inviting those who cannot repay you is a kingdom mentality towards hospitality.  Instead of merely giving a tithe to the poor, inviting those who are poor and marginalised into your own home and treating them as honoured guests is far more radical.  There is no expectation of social reciprocation, a reason people often invite others to a meal or a banquet.  Rather, when this kind of hospitality is given, the love and grace of God is lived out in giving of food, personal space and welcome to others in order to celebrate together that God is good.

Tithe as a Means of Providing for the Poor

When you have finished paying all the tithe of your produce in the third year, which is the year of tithing, giving it to the Levite, the sojourner, the fatherless, and the widow, so that they may eat within your towns and be filled (Deuteronomy 26:12).

One of the purposes of the Old Testament tithe was provision for the poor.  Every person, regardless of their economic circumstances, should be able to benefit from God’s gracious provision.  All should be able to rejoice together before God.

In the New Testament Paul uses the example of Jesus to show that Christians should give generously to those who are in need, particularly the household of God (Gal 6:10).  “For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sake he became poor, so that you by his poverty might become rich” (2 Cor 8:9).  Jesus did not merely give a tithe, but he emptied himself (Phil 2:6-7).  Instead of fulfilling the Old Testament requirement to tithe for the poor by merely giving produce, Jesus actually fulfilled this law by becoming poor himself.  He went way beyond the basic letter of the Law.

Practically, Christians are called to provide for the poor.  This was done in the early church through the radical giving up of possessions that others may have their needs met.

Now the full number of those who believed were of one heart and soul, and no one said that any of the things that belonged to him was his own, but they had everything in common.  And with great power the apostles were giving their testimony to the resurrection of the Lord Jesus, and great grace was upon them all.  There was not a needy person among them, for as many as were owners of lands or houses sold them and brought the proceeds of what was sold and laid it at the apostles’ feet, and it was distributed to each as any had need.  Thus Joseph, who was also called by the apostles Barnabas (which means son of encouragement), a Levite, a native of Cyprus, sold a field that belonged to him and brought the money and laid it at the apostles’ feet (Acts 4:32-37).

This radical giving goes way beyond the tithe required by the law.  Instead of giving a tithe every three years to provide for the poor, the early church gave so generously that there were no longer any poor among the believers.  Christians are not exhorted to tithe in the New Testament.  Rather there is an encouragement to generous, even radical giving, so that those in need would have their needs met.  As Paul writes to the Corinthians about the needs of the saints in Jerusalem:

I do not mean that others should be eased and you burdened, but that as a matter of fairness your abundance at the present time should supply their need, so that their abundance may supply your need, that there may be fairness.  As it is written, “Whoever gathered much had nothing left over, and whoever gathered little had no lack” (2 Corinthians 8:13).

Tithing as a Means of Hypocrisy

Although tithing is required by Old Testament Law, it can become simply a means to hypocrisy.  This was the case in the northern kingdom of Israel to whom Amos prophesied.

“Come to Bethel, and transgress; to Gilgal, and multiply transgression; bring your sacrifices every morning, your tithes every three days; offer a sacrifice of thanksgiving of that which is leavened, and proclaim freewill offerings, publish them; for so you love to do, O people of Israel!” declares the Lord GOD (Amos 4:4-5).

Amos prophesied judgement against the northern kingdom of Israel during the time when Jeroboam son of Jehoash was king of Israel (Amos 1:1).  Bethel (House of God) was named by Jacob after his dream of stairway to heaven (Gen 28:10-19).  But, Bethel was the place that Jeroboam son of Solomon set up two golden calves for the people to worship, so that the northern kingdom would not go back to Jerusalem to worship (1 Kings 12:25-30).  Gilgal was the place where the twelve stones of remembrance were placed after the nation of Israel crossed the Jordan into the Promised Land (Joshua 4:19-20).  But this became a place of corrupt worship for the northern kingdom.  So Amos condemned the worship that went on in these places.  Although sacrifices, tithes, thank offerings and freewill offerings are all part of the worship described in the Law of God, when they are done with hypocrisy and injustice (Amos 4:1-3), as they were done at that time, then they are utterly unacceptable to the LORD.

The problem of hypocrisy is still present in the New Testament.  Jesus said, “Woe to you, scribes and Pharisees, hypocrites!  For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness.  These you ought to have done, without neglecting the others” (Matthew 23:23.  Also Luke 11:42).  In this he affirmed tithing, but made it clear that justice and mercy are far more important.  It is quite possible to use tithing as a religious obligation to demonstrate to others that you are doing the ‘right’ thing.  It is easy to measure and easy to parade around in front of people.  However, tithing can be nothing but hypocrisy when it is not part of a life committed to justice and mercy.

Jesus told a story about two men who prayed, one of whom tried to justify himself by reminding God that he tithed:

“Two men went up into the temple to pray, one a Pharisee and the other a tax collector.  The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector.  I fast twice a week; I give tithes of all that I get.’  But the tax collector, standing far off, would not even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’  I tell you, this man went down to his house justified, rather than the other.  For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted” (Luke 18:10-14).

In this story the Pharisee thinks himself to be righteous because he tithes.  He used tithing as a way of justifying himself instead of relying on God’s mercy and grace.  The Pharisee quite likely tithed in a public way so that others could see that he tithed (Matt 6:1-2), but Jesus said that when you give you should not let your left hand know what your right hand is doing (Matt 6:3).

There is no record in the Gospels of Jesus giving a tithe (although we may assume that he obeyed all of the Law), but there is plenty of evidence of his justice and mercy.  Jesus cleansed lepers, forgave sins, fed the hungry, showed mercy to the woman caught in adultery, loved sinners and stood on the side of the weak.  His ultimate act of justice and mercy was in offering himself as a sacrifice for sin on the cross.  This action was weightier than any amount of tithing could ever be.

Christian tithing can also be an act of hypocrisy if it is done as a means of ticking off a religious obligation to God.  When Christians argue over whether the tithe should be calculated on the gross or on the net, it has become a religious obligation to be observed and gotten over with.  God desires more than a mere financial offering.  The epistle of James contains many exhortations to Christians about justice.  Christians must not show favour to the rich over the poor, but rather treat every person with equal dignity and status (James 2:1-13).  Faith must lead to actions, since a person who is hungry cannot live on good wishes (James 2:14-17).  The rich are warned to live justly with those who they employ (James 5:1-6).  Thus tithing is insufficient if it is not accompanied by a practical concern for justice.

Tithe as a Means of Financial Blessing?

Will man rob God?  Yet you are robbing me.  But you say, ‘How have we robbed you?’  In your tithes and contributions.  You are cursed with a curse, for you are robbing me, the whole nation of you.  Bring the full tithes into the storehouse, that there may be food in my house.  And thereby put me to the test, says the LORD of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need.  I will rebuke the devourer for you, so that it will not destroy the fruits of your soil, and your vine in the field shall not fail to bear, says the LORD of hosts.  Then all nations will call you blessed, for you will be a land of delight, says the LORD of hosts (Malachi 3:8-12).

This passage is the most often quoted passage in regard to tithing.  In the context, the people of Judah had returned from exile and the temple had been rebuilt, but there was neglect of some aspects of true worship.  Instead of bringing the tithes to the temple in Jerusalem so that the priests could be fed and commit themselves to the work of the temple, this practice had been neglected.  God promised a blessing when the people returned to meeting their obligations to tithe so that worship of God in the temple could go on unhindered.  The question, however, is how to faithfully apply this passage to the church.

The first thing to note here is that the blessing promised in Malachi for people who tithe is a material blessing.  Should a Christian expect material blessing as a result of tithing?  There are two matters in play here.  Firstly, New Testament blessings tend to be more spiritual than material (Rom 15:29; 1 Cor 10:16; Gal 3:14; Eph 1:3).  Jesus transforms our expectation of blessing in the Sermon on the Mount:

Blessed are the poor in spirit, for theirs is the kingdom of heaven.

Blessed are those who mourn, for they shall be comforted.

Blessed are the meek, for they shall inherit the earth.

Blessed are those who hunger and thirst for righteousness, for they shall be satisfied.

Blessed are the merciful, for they shall receive mercy.

Blessed are the pure in heart, for they shall see God.

Blessed are the peacemakers, for they shall be called sons of God.

Blessed are those who are persecuted for righteousness’ sake, for theirs is the kingdom of heaven.

Blessed are you when others revile you and persecute you and utter all kinds of evil against you falsely on my account.  Rejoice and be glad, for your reward is great in heaven, for so they persecuted the prophets who were before you (Matthew 5:3-12).

Luke’s version of this sermon (the Sermon on the Plain) is less spiritual and more surprising in that it speaks of being blessed when poor and hungry and also because it includes woes for those who are presently materially ‘blessed’.

Blessed are you who are poor, for yours is the kingdom of God.

Blessed are you who are hungry now, for you shall be satisfied.

Blessed are you who weep now, for you shall laugh.

Blessed are you when people hate you and when they exclude you and revile you and spurn your name as evil, on account of the Son of Man!  Rejoice in that day, and leap for joy, for behold, your reward is great in heaven; for so their fathers did to the prophets.

But woe to you who are rich, for you have received your consolation.

Woe to you who are full now, for you shall be hungry.

Woe to you who laugh now, for you shall mourn and weep.

Woe to you, when all people speak well of you, for so their fathers did to the false prophets (Luke 6:20-26).

It seems from these passages that Christians should not necessarily expect that they will receive material blessing because of giving.  Indeed, according to Luke, it may be that having an abundance of money may indicate that a person fails to receive a true blessing from God.

Yet there are further results of giving which Paul describes in 2 Corinthians:

The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully.  Each one must give as he has made up his mind, not reluctantly or under compulsion, for God loves a cheerful giver.  And God is able to make all grace abound to you, so that having all sufficiency in all things at all times, you may abound in every good work.  As it is written, “He has distributed freely, he has given to the poor; his righteousness endures forever.”  He who supplies seed to the sower and bread for food will supply and multiply your seed for sowing and increase the harvest of your righteousness.  You will be enriched in every way for all your generosity, which through us will produce thanksgiving to God.  For the ministry of this service is not only supplying the needs of the saints, but is also overflowing in many thanksgivings to God.  By their approval of this service, they will glorify God because of your submission flowing from your confession of the gospel of Christ, and the generosity of your contribution for them and for all others, while they long for you and pray for you, because of the surpassing grace of God upon you.  Thanks be to God for his inexpressible gift! (2 Corinthians 9:6-15).

In chapters 8 and 9 or 2 Corinthians Paul exhorts the church to give willingly and generously to the saints who were in need.  Sowing and reaping are the central themes here.  Those who sow sparingly will reap sparingly and those who sow generously will reap bountifully.  But there is a difference between what is sown and what is reaped.  While we may understand from this passage that for those who desire to give materially, God is able to provide material wealth for the purposes of giving more, the harvest Paul speaks about here is far from material.  Those who willingly give material things for the benefit of those in need will receive: a harvest of the ability to do more good works (v 8); righteousness (v 10); thanksgiving to God (v 11-12); glory to God and confession of the gospel (v 13); prayer and grace (v 14).  Tithing may result in more financial blessing, but this is not a promise of the New Testament.  On the other hand, the blessings which result from generous giving are far more valuable than mere money.

New Testament Commendations of Outrageous Giving

Jesus does not give us an example of tithing in his own life.  Instead he gives us the outrageous example of extreme humility in the incarnation.  The Son of God who eternally existed in the bosom of the Father willingly gave up the glory of heaven and became a man in order to die a horrifying and shameful death on a cross.  This outrageous giving is something which cannot really be compared with the simple giving of one tenth of our produce or of our finances.  Jesus both commended outrageous giving and expected it in his disciples.  There are several examples in the Gospels.

The response of Zacchaeus the tax collector when he encountered Jesus was to declare, “Behold, Lord, the half of my goods I give to the poor.  And if I have defrauded anyone of anything, I restore it fourfold” (Luke 19:8).  No doubt these actions would have left Zacchaeus with very little in the way of material possessions.  But Jesus commended his repentance with the statement, “Today salvation has come to this house, since he also is a son of Abraham” (Luke 19:9).  Zacchaeus knew that the material goods that he had were more the result of his sinful exploitation of others rather than the blessing of God.  His willingness to give to those who he had defrauded is indication that he knew that there is something far more important than money.

A far more generous person than Zacchaeus is publically commended in Mark’s Gospel, in this case a widow of very limited financial means.

And [Jesus] sat down opposite the treasury and watched the people putting money into the offering box.  Many rich people put in large sums.  And a poor widow came and put in two small copper coins, which make a penny.  And he called his disciples to him and said to them, “Truly, I say to you, this poor widow has put in more than all those who are contributing to the offering box.  For they all contributed out of their abundance, but she out of her poverty has put in everything she had, all she had to live on” (Mark 12:41-44).

The widow’s giving is far more than what was required by the Law, far more than a tithe.  She gave outrageously by giving all that she had to live on.  This outrageous giving was commended by Jesus as being far more in the eyes of God than all the abundance of money given by others.

But, there is one person who encountered Jesus who was not willing to give up his wealth and hence lost out on being able to follow Jesus.

And behold, a man came up to him, saying, “Teacher, what good deed must I do to have eternal life?”  And he said to him, “Why do you ask me about what is good?  There is only one who is good.  If you would enter life, keep the commandments.”  He said to him, “Which ones?”  And Jesus said, “You shall not murder, You shall not commit adultery, You shall not steal, You shall not bear false witness, Honor your father and mother, and, You shall love your neighbor as yourself.”  The young man said to him, “All these I have kept. What do I still lack?”  Jesus said to him, “If you would be perfect, go, sell what you possess and give to the poor, and you will have treasure in heaven; and come, follow me.”  (Matthew 19:16-21.  Also Mark 10:17-22; Luke 18:18-23).

This man loved his possessions more than he wanted to follow Jesus and to receive eternal life.  If what we seek through tithing is material blessing then perhaps we love possessions too much.  What Jesus asked of this man was not to tithe, which this Law-abiding man probably already did, but something far more outrageous.  Following Jesus involves outrageous giving instead of merely giving a little according to a formula.  This outrageous giving is not always about giving of finances, but because our consumer culture places such high value on having disposable income and living a luxury lifestyle, the demands of Jesus must include a new attitude towards giving of money.

One final example of outrageous giving which Jesus commended is found in the woman who anointed Jesus for burial.  This is recorded in Matt 26:6-13; Mark 14:1-9 and John 12:1-8.  Just before the Passover on which Jesus was to die a woman poured a jar of perfume on Jesus’ head (Matt 26:7; Mark 14:3) or his feet (John 12:3).  The perfume was worth an enormous amount of money, enough for a person to live on for a year.  Jesus would not allow his disciples to rebuke this woman for her outrageous act of costly worship, because she recognised the immense value of the presence of Jesus.  Outrageous giving in worship to Jesus is something which goes way beyond a mere tithe of our money.

Conclusion

From my survey of the Old Testament understanding of tithing and the New Testament view of giving, I have concluded that tithing is not advocated or commanded in the New Testament.  Rather the expectation and exhortation to New Testament believers is that we would be givers who give of every part of our lives in an outrageously generous way.  Tithing is a bounded way to give and it is easy to tithe and feel that a religious obligation has been met.  Yet Jesus did not simply give a tithe of his income, but instead gave of his own self in far greater and unbounded ways, even giving up his life for his people.

Although tithing is not commanded in the New Testament the attitude of Christians in Australia towards giving suggests that tithing might be a good place to begin.  The 2006 ‘National Church Life Survey’ of Australian Churches reported that only 33% of Christians surveyed gave 10% or more of their net income and 36% percent gave less than 5% of their net income.  The group with the highest percentage of those people who tithe (66%) is the Seventh-Day Adventist Church (http://teaminfocus.com.au/giving-in-australia/).  The Seventh-Day Adventists report that “Tithe has fallen approximately 40 percent in the last 20 years relative to the income of Australian Adventists” (https://www.ministrymagazine.org/archive/2001/08/a-provocative-study-of-tithing-trends-in-australia.html).  So even those who tithe more than the other Christian denominations are tithing less than they did before.

If we cannot discipline ourselves to give even ten percent of our net (not even gross) income, then we cannot become a people who are generous givers.  Tithing to support large churches and big salaries for pastors is not what I am advocating, as this is not supported by the New Testament.  However, this study has challenged me to think harder about my attitude to giving, especially giving in an outrageous way, rather than merely giving a prescribed amount.  Tithing seems but a bare minimum if Christians in Australia are to learn to be people who follow Jesus, the one who gave all that he is for our sakes.  Let us begin with ten percent and work our way up to generous and outrageous giving to meet the needs of the saints in the rest of the world, the needs of those who proclaim the gospel fulltime, the needs of Christian missions, and then the needs of the kingdom of God.  Beyond this financial giving, let us think about how we might give of every aspect of our lives, in time, in prayer, in hospitality, and in worship, since we are not our own, but have been bought with a price.


[1] All scripture references are taken from the ESV.

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