ON THE TITHE

Tithing is a subject that has many Christians' full attention when it is mentioned from the pulpit or in the Sunday School class. The reason is obvious: This is about our money. Money represents our labor, and it is the exchange medium we use to convert that labor into both the necessities and the luxuries of this life. Whatever our income, a tithe is so much of it that we want to be sure about the propriety of giving it and about the uses to which it will go.

Leviticus 27
30. 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.

Both the Hebrew word maaser (Strong's Exhaustive Concordance, Hebrew 4643) and the Greek apodekatoo (Strong's, Greek 586) are translated tithe. Both mean one tenth. The portion of income that constitutes the tithe is clear. This verse states the principle of tithing that underlies the practice outlined in Numbers 18:24-32 and Deuteronomy 12:5-18. "All the tithe...is the Lord's." His ownership of this tenth of His people's income is symbolic of His ownership of the earth (Psalm 24:1), which is His by right of creation (Ps. 24:2). When a Believer gives the tithe to God, he acknowledges this ownership.

Psalm 50
10. For every beast of the forest is Mine, and the cattle upon a thousand hills. 11. I know all the fowls of the mountains: and the wild beasts of the field are Mine. 12. If I were hungry, I would not tell thee: for the world is Mine, and the fulness thereof.

Is the tithe a charitable contribution? The United States is among the nations that recognize money given to God as a donation to a charity. God Himself sees it differently. He is not poor or needy. The tithe He claims from His people's income is not given to meet His needs. It is not to be like the small change given to a beggar by a rich man from his excess. Indeed, v. 12 tells us that we cannot know God's needs. Therefore, charity should not be our motive in tithing.

If the tithe is not a charitable gift, what is it? I have heard some say that the tithe was a tax paid in support of the Jewish Temple. Lapses in tithing during periods of apostasy seem to have been common, and revivals restored the practice (see II Chronicles 31:4-5). A tax would have gone to the government, and Israel's spiritual condition would not have affected it. Government supervision of tithing might have taken place under Nehemiah (Nehemiah 12:44-47); it is not clear whether those who supervised collection and guarded the storerooms were religious or civil officers. The tithe was considered a civic obligation by those who saw obedience to God as the foundation of good citizenship. Government was not authorized to punish those who did not tithe.

If the popular notions of a tax or a charitable contribution do not describe the tithe, what is a good description?

Proverbs 3
9. Honour the Lord with thy substance, and with the firstfruits of all thine increase:

The tithe is a gift to honor God. It is the same type of gift that you would give a friend or relative on a birthday or other special occasion. Even if you give a very practical, much-needed gift to someone you love, you are really giving to commemorate the occasion and to honor the recipient. But what do you give to the God Who literally has everything? He has designated the tithe as an appropriate way to honor Him.

Did the tithe lose its validity when Jesus died and rose again? Many say so. They claim that He fulfilled the Law (Matthew 5:17-18), thus doing away with it as a guide for Christian practice.

Actually, when He was crucified, Jesus became the sacrifice that had been symbolized by animal sacrifices until that time (see Hebrews 9:11-14). Indeed, His crucifixion fulfilled the requirement for a sacrifice for sin (Heb. 10:10). Did that abolish all the Law, or did it leave some parts intact?

Matthew 23
23. Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.

Are God's people no longer to be just, merciful, and faithful? His moral laws are still in effect (these ought ye to have done). So is the tithe (and not to leave the other undone). The sacrifices that symbolized Jesus' sacrifice for us have been replaced by the real thing. Was the tithe a symbol of atonement for sin by death? No. It was recognition of God's ownership of all things. If He still owns everything, the tithe is still an appropriate symbolic gift to give in His honor.

Some say that the tithe is no longer needed because it supported the Levitical priesthood. If the Temple and the Levitical priests are no longer with us, is the tithe that supported that system still appropriate?

I Corinthians 9
13. Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar? 14. Even so hath the Lord ordained that they which preach the gospel should live of the gospel.

Those who refuse to give to their church because "it just pays the preacher" are using exactly the right reason to do exactly the wrong thing. People who have been called by God to be His professional servants should be compensated for their work on His behalf. How much should they be compensated? If you or someone you love was led to salvation by a compensated church staff member, read Matthew 16:26. Then see if you can put a pounds-and-pence value on the work of a professional minister.

In addition to paying clergy, a part of the tithe in Old Testament times was used to provide for the poor (Deut. 26:12). This is a legitimate use for money given to God. However, the whole tithe was to be dedicated to God first, no matter how it was eventually used. It was to be given at the Temple (Deut. 12:6). In the same way, the whole tithe should be given where a Christian worships God in person. Other ministries and charities may be supported with offerings above the tithe.

You might ask, "What's in it for me?" That question doesn't surprise God at all, and no one will blame you for asking it. God has promised to make the tithe affordable in two ways. He will bless you materially with more, and He will slow or stop the forces that drain your assets (see Malachi 3:10-12). Personal testimonies to this are everywhere among God's people. He gives enough, not to those who give for the purpose of getting, but to those who honor Him from their material wealth.

If you are a Christian, God's claim on your tithe is legitimate. His work is to be supported by His people. Purchase of buildings and land and payment of professional staff are among the necessary expenses of doing His work. Given the tithing mandate (Lev. 27:30) and the blessing promised for obedience (Mal. 3:10-12), why should any Christian withhold God's tithe?

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