A. The Scriptures give Christians a standard for giving in 2Corinthians 9:7 – "Each one must do just as he has purposed in his heart, not grudgingly or under compulsion, for God loves a cheerful giver.”
B. Our goal in these two lessons is to understand God's words to Christians regarding the subject of giving. In this first lesson, let us closely consider whether or not Christians should practice tithing.
II. WHAT IS TITHING?
A. Consider the word "tithe” in the English translations of the Bible.
1. The literal meaning of the word "tithe” is simply "tenth.”
a. The English word "tithe” evolved from an Old English word tēothe, which meant "tenth.” "Tithe”and tēothe were general words that could be used to describe a tenth of anything. They were not specific to religious use.
b. When the King James Version of the Bible was translated, it was logical to use the common word "tithe” to translate the Hebrew word (ma`aser) and the Greek word (apodekatoō) for tenth.
2. Today, it would be helpful to our understanding if the modern English translations of the Bible used the literal translation of "tenth” rather than the archaic term "tithe.”
a. To most people, the word "tithe” has a very specific religious meaning.
i. "Tithe” is commonly used to describe a tenth part of a Christian's income contributed voluntarily, usually to support churches, preachers, or missionaries.
ii. It is important to note that "tithe” is never used this way in the New Testament.
b. This preconceived idea of the tithe leads to confusion and misunderstanding over the differences between the requirements of paying tithes under the Law of Moses and the New Testament teachings pertaining to giving.
B. Notice some of the history of paying tithes from the Old Testament.
1. The first instance is that of Abram, who paid a tithe to Melchizedek (Gen. 14:20).
a. Abram defeated the kings who had pillaged Sodom. Upon returning, Melchizedek, king of Sodom, blessed Abram, and Abram paid him a tenth of the spoils (see Heb. 7:4-10).
b. Notice how the Hebrew word ma`aser in Genesis 14:20 is translated as "tenth” and not "tithe.” The bias of the English translators caused them to translate this word differently in different contexts.
2. Another example is that of Jacob, who vowed a tenth of all that God gave him (Gen. 28:22).
a. On this occasion, Jacob dreamed of a ladder that extended into heaven, and he saw angels descending and ascending upon it. One of his reactions to the dream was to vow to return to God one tenth of his blessings.
b. The word for "tenth” in this verse is aser, which is the root word of ma`aser. Once again, the translators' bias affected the way they translated this word.
3. Tithing was codified for Israel in the Law of Moses.
a. A general statement regarding God's requirement of a tenth was given to Israel in Leviticus 27:30, 32 – "Thus all the tithe of the land, of the seed of the land or of the fruit of the tree, is the LORD'S; it is holy to the LORD…For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the LORD.”
b. Consider some specific laws involving tithes from the Law of Moses.
i. One tenth of everything was given every year for the support of the Levites and priests who served at the tabernacle/temple (Num. 18:20-28).
ii. A tenth of every family's produce and livestock was to be consumed by them each year during the annual tabernacle/temple feast (Deut. 14:22-26).
iii. Every third year, the tenth of every family's produce and livestock was to be deposited in their local town for the support of the local Levites, aliens, orphans, and widows (Deut. 14:28-29; 26:12).
iv. Notice that the tithes were paid in grain, wine, oil, and livestock. The total of these tithes was twenty percent.
III. DOES TITHING APPLY TO CHRISTIANS?
A. For the laws of tithing to apply to Christians, either Christians must be bound by the Law of Moses, or else there must be separate commandments for Christians regarding tithing in the New Testament. Let us examine the Scriptures to see if either is true.
B. The New Testament reveals that the Law of Moses is no longer in effect.
1. The Law of Moses can be organized into parts (moral law, ceremonial law, judicial law), but it was always observed as a complete unit.
a. Notice how James 2:10 shows that the entire Law was bound together – "For whoever keeps the whole law and yet stumbles in one point, he has become guilty of all.”
b. Some try to justify the observation of some parts of Moses' Law by saying that Christ replaced only part of the Law, but Christ fulfilled all of the Law and the Prophets (see Matt. 5:17-19).
2. The following passages of Scripture declare that the whole Law of Moses is no longer in effect.
a. Romans 3:21-23 – "But now apart from the Law the righteousness of God has been manifested, being witnessed by the Law and the Prophets, even the righteousness of God through faith in Jesus Christ for all those who believe; for there is no distinction, for all have sinned and fall short of the glory of God…”
b. Galatians 3:24-25 – "Therefore the Law has become our tutor to lead us to Christ, so that we may be justified by faith. But now that faith has come, we are no longer under a tutor.”
c. Galatians 5:1 – "It was for freedom that Christ set us free; therefore keep standing firm and do not be subject again to a yoke of slavery.”
d. Acts 15:10 – "Now therefore why do you put God to the test by placing upon the neck of the disciples a yoke which neither our fathers nor we have been able to bear?”
e. Hebrews 7:11-12 – "Now if perfection was through the Levitical priesthood (for on the basis of it the people received the Law), what further need was there for another priest to arise according to the order of Melchizedek, and not be designated according to the order of Aaron? For when the priesthood is changed, of necessity there takes place a change of law also.”
f. Hebrews 8:13 – "When He said, ‘A new covenant,' He has made the first obsolete. But whatever is becoming obsolete and growing old is ready to disappear.”
3. The truth is that the entire Law of Moses has been fulfilled and replaced by gospel of Christ.
a. All of the individual laws of the Mosaic Law have been replaced because the entire Law has been replaced. This includes the laws about tithing.
b. Any of the commandments of Moses that also appear in the gospel of Christ are binding not because Moses commanded them but because Christ commanded them.
C. Because the Law of Moses is not binding upon Christians, we must look to the New Testament for instructions in all things, including the topic of giving.
1. The giving of a tenth (tithing) is never commanded to Christians in the New Testament, and therefore it is no more binding upon Christians than observing the Sabbath, observing the feasts, or making blood sacrifices and burnt offerings.
2. This does not mean that Christians are not obliged to give of their means, for the New Testament is filled with instructions and guidelines regarding giving. (These guidelines will be the subject of the next lesson.)
IV. QUESTIONS FOR THOSE WHO ATTEMPT TO BIND TITHING ON CHRISTIANS
A. Do denominations that bind tithing observe it by the Law of Moses?
B. Which tithe do they observe – the one for the tabernacle service or the one for the support of the Levites, orphans, widows, and foreigners? Why not observe both?
C. To whom do they pay their tithe? There are no Levites or priests to receive them. By what authority do churches receive the tithes?
D. Do they pay their tithes in grain, wine, oil, and livestock according to the Law? If not, then by what authority do they pay by other means?
E. If they observe tithing, then why not observe other part so the Moses' Law? Notice Galatians 5:3 – "And I testify again to every man who receives circumcision, that he is under obligation to keep the whole Law.” If we replace "receives circumcision” with "pays tithes,” then does the obligation to keep the Law change?
