What is tithing? How does it differ from offerings? Does it still apply in the New Covenant? What did Jesus say about tithing and the law?
The word tithe means tenth, so it is usually about giving a tenth of something to God as a sacrifice. Some Christians have said things like, “tithing is only of the law” because they don’t feel it is necessary to do something that was for the Old Testament priests. Jesus said he fulfilled the law, but the law itself didn’t go away since things like murder and adultery are still wrong. Besides, the purpose of tithing, such as giving to the poor and caring for God’s workers, remains intact and has a place in the New Covenant. Abraham gave tithes in Genesis 14:17-20, and so did Jacob in Genesis 28:16-22; this was hundreds of years before the Mosaic law was given on Mount Sinai. They were among the first tithers in the Bible, and no law mandated them to do so. Instead, they did it in awe and reverence for God. While the Old Covenant tithing system of Mosaic Law is done away with, there are principles from the old system that take a new form in the New Covenant.
Tithing in the Law of Moses applied specifically to the land of Israel. The Israelites tithed to the Levites, and the non-priestly Levites would give 10% of their received tithes to the priests. The Israelites tithed from the crops grown in the promised land and the livestock born in the promised land. In addition to tithing, there were also offerings. Tithes were paid to the Levites and priests to cover their daily needs and support their lives, as they didn’t have land allotments to profit from naturally. Meanwhile, offerings were burned on the altar for God, although the priest did get to consume a small portion of some of them.
Offerings:
The offering system was separate from tithing and primarily dealt with spiritual purification through the shedding of blood and the burning of animal fat or grains. There were five main offerings listed in Leviticus 1-7: burnt, sin, guilt, peace, and grain offerings. The priest’s portion, usually the breast and thigh, was waved in front of God’s presence, and then it was cooked and eaten. Some offerings were made for repentance, such as burnt, sin, and guilt offerings. Everyone offered burnt offerings, as these practices date back to the time before the giving of the law to Moses. Sin offerings were for repentance of sins against God, and guilt offerings were for sins against one’s neighbor. When someone sinned against their neighbor, they also had to pay restitution plus 20% interest (Num 5:1-10). Peace and grain (flour, olive oil, wine, or bread) offerings were given voluntarily for thanksgiving or as a vow, and sometimes these were combined with other offerings for special holidays, ceremonies, and events. Dedication offerings could be given voluntarily and redeemed (Leviticus 27). In addition, daily, monthly, and holiday offerings were required (Num 28-29).
These offerings purified the land of sin and kept the people connected to God, thereby having a more spiritual impact on the nation rather than a socioeconomic one. Although the priest making the sacrifice did get a portion of specific offerings, this alone did not compensate them for their work. The fat and blood of animal sacrifices were not to be consumed (Lev 7:22-27). The fat was to be burned (Lev 3:16-17), and blood was to be poured out or splattered on the altar (Lev 17:6 & 11). The priest would get a portion, and the rest of the meat or bread was eaten by the person bringing the offering. However, for sin offerings atoned for the whole community, the parts that would usually be consumed by the person offering them were taken outside the camp to be burned (Lev 4:11-12). The offerings were intended to be burned on the altar in God’s presence at the Tabernacle or Temple, and nowhere else (Lev 17:3-7). All of this applied to the priests, which meant that non-priest Levites living in cities among their other tribes had to obtain income from elsewhere; this is why the tithing system exists.
Tithes:
Tithes were given directly to the Levites, whether in the form of money or food, because they provided the income and meals for the Levites who weren’t serving as priests in the Temple. Most people in Israel were not literate, so it was the Levites’ responsibility to learn and study the Torah, teach the people, and administer justice to those who broke the law. This was the role of the non-priestly Levites who served the nation outside of the Tabernacle or Temple. The Levites, both priests and non-priests, were given tithes (one-tenth) of everyone else’s income as payment, because they didn’t have permanently designated land allotments. They were given 48 cities, 6 of which were designated as cities of refuge. However, these cities were small plots within one of the other tribal allotments, which limited their ability to grow crops and raise livestock. They thus restricted their capacity to buy and sell land.
Numbers 18:20 (NLT) And the Lord said to Aaron, “You priests will receive no allotment of land or share of property among the people of Israel. I am your share and your allotment. 21 As for the tribe of Levi, your relatives, I will compensate them for their service in the Tabernacle. Instead of an allotment of land, I will give them the tithes from the entire land of Israel. 22 “From now on, no Israelites except priests or Levites may approach the Tabernacle. If they come too near, they will be judged guilty and will die. 23 Only the Levites may serve at the Tabernacle, and they will be held responsible for any offenses against it. This is a permanent law for you, to be observed from generation to generation. The Levites will receive no allotment of land among the Israelites, 24 because I have given them the Israelites’ tithes, which have been presented as sacred offerings to the Lord. This will be the Levites’ share. That is why I said they would receive no allotment of land among the Israelites.”
The Promised Land was intended for the entire nation of Israel, but the Levites were set apart to assist the priests in their duties of managing the Tabernacle and the Temple. They were also keepers of the law, in charge of memorizing the Torah and teaching it to their fellow Israelites, so that everyone, whether literate or not, could observe the law. While they had a special assignment that prevented them from working the land and participating in the land exchange, they were entitled to a portion of the land for being Israelites. Hence, God had the other Israelites distribute a portion of everyone else’s resources to them so that they could sustain themselves while still focusing on their duties. Levites that were not on duty serving in the Tabernacle or Temple lived in their assigned towns (Num 25:1-8), among the non-Levites on their property (Lev 25:32-34), or sometimes even in someone else’s home (Judg 18:6-13).
There were three different kinds of tithes:
1) The first was one-tenth of their yearly crop yield and livestock gains. This was the first tithe, which paid the Levites 10% of each year’s yield from the produce and animals of the land. The non-priest Levites were required to give a tenth of their tithe from Israel (the best portions) to the priests (Lev 27:30-34, Numbers 18:20-32). The concept of providing the best portions of a gift dates back to Genesis 4:1-5, where Abel’s offering was accepted, but Cain’s wasn’t. Abel gave the best portions of the firstborn, but for Cain, it simply states that he brought crops.
2) The second tithe involves the Israelites bringing a tenth of their crops and the firstborn of their livestock to the Tabernacle, where they are to be eaten (Deut 12:12-19, Deut 14:22-27, Deut 15:19-23). If a person lives too far away, they can sell their offering and use the money to buy food from the Levites, then eat the food they purchased in the presence of God. This tithe is more spiritual than socioeconomic because it requires people to wave their offerings to God, eat in front of the Tabernacle, and share some of it with the Levites from their local towns and regions who would accompany them.
3) The third tithe for storing grain in the storehouses was given every three years. This was to care for the Levites and other non-landowners, including foreigners, widows, orphans, and others, from their hometowns (Deut 14:28-29, Deut 26:12-15).
Note: A person could have any number of firstborns throughout the year. First fruits are from the spring harvest, but tithes comprise 10% of everything, so tithes, first fruits, and firstborns are separate, distinct things.
Deut 26:12 (NLT) “Every third year you must offer a special tithe of your crops. In this year of the special tithe you must give your tithes to the Levites, foreigners, orphans, and widows, so that they will have enough to eat in your towns. 13 Then you must declare in the presence of the Lord your God, ‘I have taken the sacred gift from my house and have given it to the Levites, foreigners, orphans, and widows, just as you commanded me. I have not violated or forgotten any of your commands. 14 I have not eaten any of it while in mourning; I have not handled it while I was ceremonially unclean; and I have not offered any of it to the dead. I have obeyed the Lord my God and have done everything you commanded me. 15 Now look down from your holy dwelling place in heaven and bless your people Israel and the land you swore to our ancestors to give us—a land flowing with milk and honey.’
Often, preachers quote from Malachi 3:8-10 when explaining the concept of tithes.
Malachi 3:8 “Should people cheat God? Yet you have cheated me! “But you ask, ‘What do you mean? When did we ever cheat you?’ “You have cheated me of the tithes and offerings due to me. 9 You are under a curse, for your whole nation has been cheating me. 10 Bring all the tithes into the storehouse so there will be enough food in my Temple. If you do,” says the Lord of Heaven’s Armies, “I will open the windows of heaven for you. I will pour out a blessing so great you won’t have enough room to take it in! Try it! Put me to the test! 11 Your crops will be abundant, for I will guard them from insects and disease [the devourer]. Your grapes will not fall from the vine before they are ripe,” says the Lord of Heaven’s Armies. 12 “Then all nations will call you blessed, for your land will be such a delight,” says the Lord of Heaven’s Armies.
When reading verse 5, we find out what kind of tithe this was.
Malachi 3:5 “At that time I will put you on trial. I am eager to witness against all sorcerers and adulterers and liars. I will speak against those who cheat employees of their wages, who oppress widows and orphans, or who deprive the foreigners living among you of justice, for these people do not fear me,” says the Lord of Heaven’s Armies.
This refers to the three-year tithe. The prophet Malachi is speaking on behalf of the poor people who relied on the social welfare system established through tithing. Malachi 3:10 refers to the storehouses because this tithe was not for the Levites’ immediate income, nor was it about eating in God’s presence, but rather about taking care of those in need, which does include the Levites. The curse in verse 9 is from Deut 27:19, which says, “Cursed is anyone who denies justice to foreigners, orphans, or widows.” The Law requires that Israel take care of these people (Deut 24:14-22).
The New Covenant:
In the New Covenant, there is no place for the Mosaic Law’s required offerings since those were burned on the altar to purify the land. We don’t have a temple in which to burn animal sacrifices in the New Covenant because Jesus fulfilled that role himself when he died for our sins (Heb 10:1-18). Furthermore, he took his blood to the altar in heaven to atone for us (Heb 9:11-12). Jesus fulfilled the required offerings (burnt, sin, and guilt); meanwhile, voluntary gifts function more like tithes rather than offerings in the New Covenant, as grain and peace offerings are specific to crops and livestock.
Tithing in the New Covenant is like a fusion of the three kinds of tithes in the Old Covenant. Like the first one, it’s about supporting the leaders and teachers of the gospel who have forsaken their day jobs, just as the Levites forsook their land allotments. It’s also for the poor in the communities, such as the three-year tithe. Lastly, there is a spiritual aspect of tithing and voluntary offerings. Sacrificing a portion of one’s income, whether it be tithes or voluntary offerings, is an act of trust and thanksgiving towards God. We trust the promises in God’s covenant, which operate through sowing and reaping, and we thank God for providing for our financial needs. Believers have dedicated their resources so that the will of heaven will be done on earth by helping others hear and receive the gospel, as well as loving them and providing for the needy. This will bless the church body so that they can be fruitful and multiply by making new “born again” members of God’s kingdom throughout the world.
Jesus on Tithing:
What did Jesus say about tithing? Jesus mentions tithing in Matt 23:23-24, although this is under the Old Covenant. He applauds the Pharisees for tithing but scolds them for giving as little as possible to fulfill the law’s requirements, barely, and neglecting the more important aspects of the law, such as justice, mercy, and faith. In other words, no amount of tithing will make up for not treating people right. Finally, he finished that they should tithe (which clarifies that Jesus was not against tithing in any way). Still, they shouldn’t stop there and should follow all the laws, including the royal law of love (James 2:8). Jesus never denounced it, since it was part of the law, and he said that he came to fulfill the law, not destroy it (Matt 5:17-19).
Matt 5:17 “Don’t misunderstand why I have come. I did not come to abolish the law of Moses or the writings of the prophets. No, I came to accomplish their purpose. 18 I tell you the truth, until heaven and earth disappear, not even the smallest detail of God’s law will disappear until its purpose is achieved. 19 So if you ignore the least commandment and teach others to do the same, you will be called the least in the Kingdom of Heaven. But anyone who obeys God’s laws and teaches them will be called great in the Kingdom of Heaven.
The question is, can that purpose be found in the New Covenant? Christians are to give to church leaders the same way the Israelites supported the Levites because they were messengers of God’s word who dedicated their lives to serving God and didn’t have time to work normal jobs at the same time. The purpose of the three-year tithe also applies, as it was directed to storehouses to assist needy widows and orphans (James 1:26-27, 1 Timothy 5:3-18).
James 1:26 If you claim to be religious but don’t control your tongue, you are fooling yourself, and your religion is worthless. 27 Pure and genuine religion in the sight of God the Father means caring for orphans and widows in their distress and refusing to let the world corrupt you.
1 Timothy 5:3 Take care of any widow who has no one else to care for her. 4 But if she has children or grandchildren, their first responsibility is to show godliness at home and repay their parents by taking care of them. This is something that pleases God. 5 Now a true widow, a woman who is truly alone in this world, has placed her hope in God. She prays night and day, asking God for his help. 6 But the widow who lives only for pleasure is spiritually dead even while she lives. 7 Give these instructions to the church so that no one will be open to criticism. 8 But those who won’t care for their relatives, especially those in their own household, have denied the true faith. Such people are worse than unbelievers.
9 A widow who is put on the list for support must be a woman who is at least sixty years old and was faithful to her husband. 10 She must be well respected by everyone because of the good she has done. Has she brought up her children well? Has she been kind to strangers and served other believers humbly? Has she helped those who are in trouble? Has she always been ready to do good?
11 The younger widows should not be on the list, because their physical desires will overpower their devotion to Christ and they will want to remarry. 12 Then they would be guilty of breaking their previous pledge. 13 And if they are on the list, they will learn to be lazy and will spend their time gossiping from house to house, meddling in other people’s business and talking about things they shouldn’t. 14 So I advise these younger widows to marry again, have children, and take care of their own homes. Then the enemy will not be able to say anything against them. 15 For I am afraid that some of them have already gone astray and now follow Satan. 16 If a woman who is a believer has relatives who are widows, she must take care of them and not put the responsibility on the church. Then the church can care for the widows who are truly alone.
17 Elders who do their work well should be respected and paid well, especially those who work hard at both preaching and teaching. 18 For the Scripture says, “You must not muzzle an ox to keep it from eating as it treads out the grain.[Deut 25:4]” And in another place, “Those who work deserve their pay!”[Luke 10:7]
Notice in 1 Timothy 5:17-18 includes the elders of the church, in the list of those who are to be compensated, because they have forsaken their day jobs to serve God, just like the Levites were included in the Old Covenant three-year tithe. In that verse, Paul quotes Deut 25:4 when he says, “You must not muzzle an ox to keep it from eating as it treads out the grain.” Afterward, he repeats what Jesus said in Luke 10:7 to his disciples about receiving hospitality, which was, “Those who work deserve their pay!”
Jesus and Paul agree that other people will compensate those who are working for the kingdom for their service. Ephesians 4:11 describes these types of ministers as apostles, prophets, evangelists, pastors, and teachers. So anyone who fits into one of these offices is an “ox that shouldn’t be muzzled.” Some may argue that all the money should be allocated to the poor and that the ministers should take care of themselves. True, street preachers can take on odd jobs while traveling, as Paul did on occasion (Acts 18:3, 2 Thessalonians 3:6-10). However, in John 12:1-8, Mary Magdalene was scolded by Judas for pouring expensive oil on Jesus’ feet. He said that money should have been given to the poor. Jesus responded by saying, “Leave her alone. She did this in preparation for my burial. You will always have the poor among you, but you will not always have me.” These ministerial positions are guided by the Holy Spirit, who was sent to fill in for Jesus after He left the earth (John 16:5-11). Therefore, these people stand in for Jesus’ ministry on earth and can receive gifts. Let’s not make the mistake of Judas.
Jesus said he didn’t abolish the law, and giving to the poor was part of the law. Leviticus 25:35-43 provides instructions on how the Israelites are to support their poor by taking them in and not charging them a profit for food or interest for money they borrow. In addition, Israelites who sell themselves as slaves are to be treated like hired workers and are to be liberated on the Year of Jubilee. Deuteronomy 15:1-12 states that all debts are to be canceled every 7 years, known as the Shmita, and that the Israelites are expected to help the poor, even if their debts will be canceled the following year. Stinginess is not tolerated, and people are not to give grudgingly. God will only bless those who generously give (Deut 15:7-11).
Deut 15:7 “But if there are any poor Israelites in your towns when you arrive in the land the Lord your God is giving you, do not be hard-hearted or tightfisted toward them. 8 Instead, be generous and lend them whatever they need. 9 Do not be mean-spirited and refuse someone a loan because the year for canceling debts is close at hand. If you refuse to make the loan and the needy person cries out to the Lord, you will be considered guilty of sin. 10 Give generously to the poor, not grudgingly, for the Lord your God will bless you in everything you do. 11 There will always be some in the land who are poor. That is why I am commanding you to share freely with the poor and with other Israelites in need.
Paul says this same thing about giving generously instead of grudgingly in 2 Corinthians 9:6-10:
6 Remember this—a farmer who plants only a few seeds will get a small crop. But the one who plants generously will get a generous crop. 7 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.”[Prov 22:8] 8 And God will generously provide all you need. Then you will always have everything you need and plenty left over to share with others. 9 As the Scriptures say, “They share freely and give generously to the poor. Their good deeds will be remembered forever.”[Ps 112:9] 10 For God is the one who provides seed for the farmer and then bread to eat. In the same way, he will provide and increase your resources and then produce a great harvest of generosity in you.
Deut 24:14-15 says never to take advantage of the poor and destitute, and v17-22 elaborates on giving excess food to the poor and helping them. Deut 27:19 curses those who deny help to foreigners, orphans, or widows. Lastly, we see the church body serving the community by having its members sell their possessions and give to the poor (Acts 4:32-37). The apostles also separated preaching from charity work by designating specific people to handle it Acts 6:1-4.
Acts 4:32 All the believers were united in heart and mind. And they felt that what they owned was not their own, so they shared everything they had. 33 The apostles testified powerfully to the resurrection of the Lord Jesus, and God’s great blessing was upon them all. 34 There were no needy people among them, because those who owned land or houses would sell them 35 and bring the money to the apostles to give to those in need. 36 For instance, there was Joseph, the one the apostles nicknamed Barnabas (which means “Son of Encouragement”). He was from the tribe of Levi and came from the island of Cyprus. 37 He sold a field he owned and brought the money to the apostles.
Abraham and Jacob:
Some have suggested that the New Covenant concept of tithing is based on Abraham’s tithe to Melchizedek, although there are objections to this view. Abraham gave a tithe to the high priest of God and king of Salem, Melchizedek, in Genesis 14:17-20 after winning a battle and rescuing his nephew from captivity. In Hebrews, chapters 5-7 teach that the Levitical priestly system is done away with, and Jesus is our new priest and king in the order of Melchizedek. This means tithing in the New Covenant would be based on Abraham’s actions toward Melchizedek in Genesis 14, not the Sinaitic covenant introduced by Moses and mediated by the Levites.
Objectors say, “Well, Abraham tithed once from the spoils of war, so that doesn’t apply to Christians.” They are right. It is not something Christians would do, since we aren’t fighting humans for gain; however, notice that he didn’t tithe from a land harvest, so it is not the same as the Sinaitic Law covenant system of Moses either. Furthermore, tithing continued after that moment because Jacob did it as well, years later. He didn’t have any priest that we know of, but he still promised to give God a tenth of everything he owned in Genesis 28:22. So, tithing in the New Covenant can reflect Abraham and Jacob’s tithe, since both gave out of gratitude. This is similar to the second tithe in the Old Covenant, as it wasn’t given directly to the priest as compensation, but rather eaten in God’s presence as a spiritual offering. The food eaten was shared with the Levites during the feast, unlike the first and third tithes, which were long-term assets that could be stored for future use.
Tithing is an act of love towards God and a sign of faith in Him, as we trust Him with our possessions and thank Him for what He has given us. We no longer sacrifice altar offerings, as Jesus paid for our sins as the ultimate sacrificial offering; however, we still provide voluntary gifts to help those in need (2 Cor 9:1-15, Phil 4:15-20) and to pay those who God called to serve as his ministers (Eph 4:11, Luke 10:7). As well as, helping those in need as a community. Both of which were commanded in the Torah (Deut 15:7-11, Deut 24:17-22, Lev 25:35-43). The early Christian believers demonstrated this in Acts 4:32-35 and Acts 6:1-7. Paul even addresses giving to workers of the ministry and church communities in his letters.
If anything, it’s an opportunity to invest in the kingdom of God. This is done voluntarily, as we are not supporting a specific tribe that manages a temple in a particular location. Plus, there is a promise of return for trusting God with your gifts. 2 Corinthians 9:6-12 promises that God will provide for and bless his people in response to giving to those in need. In verse 7, it is stated not to give grudgingly or out of necessity, but rather cheerfully, which references Deuteronomy 15:7-11. Jesus praised a widow in Luke 21:1-4 for giving more than the rich donors to the Temple. What she gave was smaller in currency, but she gave a larger portion of what she had; it was a heartfelt gift. The Bible forbids charging interest to the poor (Ex 22:25-27, Lev 25:35-38, Prov 28:8). Yet, Proverbs 19:17 states that those who lend to the poor lend to God, and God will repay them. This means God will pay their principal with interest, so the givers won’t lose. Proverbs 22:9 says generous people are blessed because they feed the poor. Paul references this when he asks his churches to help other churches. He even told the Philippian church that God would supply all their needs because of their giving, as mentioned in Phil 4:15-19. Why wouldn’t you want to tithe?
One important note: Some preachers may quote the story of Ananias and Sapphira from Acts 5:1-11 as a means of scaring people into giving to the church, but this is a form of spiritual abuse.
In Acts 5:1-11, Ananias and Sapphira were a married couple who promised to sell their land and give their profits to the church. They had second thoughts and held back some of the money. Peter was made aware by the Holy Spirit of what they had done and asked if it was all the money they had promised. He lied and said yes, then he cursed them, and they died.
Acts 5:1 But there was a certain man named Ananias who, with his wife, Sapphira, sold some property. 2 He brought part of the money to the apostles, claiming it was the full amount. With his wife’s consent, he kept the rest. 3 Then Peter said, “Ananias, why have you let Satan fill your heart? You lied to the Holy Spirit, and you kept some of the money for yourself. 4 The property was yours to sell or not sell, as you wished. And after selling it, the money was also yours to give away. How could you do a thing like this? You weren’t lying to us but to God!” 5 As soon as Ananias heard these words, he fell to the floor and died. Everyone who heard about it was terrified. 6 Then some young men got up, wrapped him in a sheet, and took him out and buried him. 7 About three hours later his wife came in, not knowing what had happened. 8 Peter asked her, “Was this the price you and your husband received for your land?” “Yes,” she replied, “that was the price.” 9 And Peter said, “How could the two of you even think of conspiring to test the Spirit of the Lord like this? The young men who buried your husband are just outside the door, and they will carry you out, too.” 10 Instantly, she fell to the floor and died. When the young men came in and saw that she was dead, they carried her out and buried her beside her husband. 11 Great fear gripped the entire church and everyone else who heard what had happened.
They died because they failed to fulfill the promise they made to give. Breaking a vow or promise to God was a grievous sin (Numbers ch. 30). In addition, the gift Ananias and Sapphira was NOT A TITHE; that was an offering because the promise to give a specified amount (the total price of the gain) not 10%, so it was a voluntary gift. Peter made it clear that they were cursed because they had broken the promise they had made by not giving all the land’s worth, as they had said they would. He even says they were never obligated to make the promise, but they were obligated to keep the ones they made. It’s also possible this situation ended in death because they made a foolish vow (Lev 5:4), swearing for their own lives. Jesus warns people, “Let your yes be yes and your no be no,” rather than making vows in God’s name or by their own lives (Matthew 5:33-37). Jesus was letting us know that making such vows is unnecessary, and we should only agree to do things we can do. In addition, we should make simple affirmations to do our best and follow good intentions to achieve our goals, rather than risking our lives. Either way, lying to the church and God by withholding something you promised to give is totally different from never promising to give and not doing it. Better to give because you want to, not because you feel like you’re forced to grudgingly or of necessity (2 Cor 9:6-8).
That story is often taken out of context. You’re not going to drop dead because you didn’t tithe. The issue was that they promised to give a specific amount (not a tithe), but they failed to deliver what they promised. However, don’t expect to be financially blessed if you don’t give because you have to sow to reap.