Fair Warning... This is a long one.
Some say that we should not teach the tithe because the NT does not explicitly teach it. But as with other things in Scripture, we cannot simply dismiss the tithe because we do not find explicit teachings in the NT. As much as with the Sabbath, the tithe predates the law of Moses, and even Abel brought the first fruits. It would seem, then, that tithing is what is known as a creation ordinance. It is a perpetual and lasting ordinance. It has not been abrogated by any teaching of the NT.
Now, I really do believe what I wrote above. But today's version of the tithe is not biblical. Today's version has been stretched too far in some cases and not far enough in others. There are indeed modern day principals we may glean from the tithe and it would seem that the modern version applies some principals but not others. For instance, there seemed to be different tithes for two different categories of agriculture. There was a principal for tithing of your flock, and a principal of tithing of your seed, or fruit bearing plants. If we are not all farmers, how do we apply these principals to the money we make? Let's look at them in turn, and see how we may apply this to our income.
Take the practice of tithing the increase of your flock. Unless I am mistaken, they were to count every 10th sheep under the staff (Lev 27:32). From year to year, you count your flock. Some of these same sheep you've counted before. You have Methuselah, a sheep who has outlived all of her family. You've already counted her a dozen times. She's never come under the staff. But how do we apply this to monetary gain? If a person makes $50K a year, he normally tithes $5K and calls it quits. But what about that money he has left over from what he did not spend? If we were literally following every dollar under the staff, we would count what we had left over from last year in the calculation of what we are to tithe, right? But how many of us do that? Let me give a scenario.
You're only going to count the money that comes under the staff. Let's say you are 20 now and plan to retire at age 65. Your company says they'll pay you $50K a year and increase it by $2K every year. If you made $50K last year and $52K this year, by modern tithing standards, you owe $10,200, $5K for last year, and $5.2K for this year. But if you apply the sheep principal and you have any money from last year's income, those dollars, too, come under the staff. So, say you saved $5K. How much tithe do you owe this year? $5.7K. If we extrapolate this out, each year you are going to do more than 10%. At year 20, you have an income of $88K, and you have $95K in the bank. Your combined "increase" would be $183K. You would then owe $18.3K, or about 21%. At year 45, your retirement year, you make $138K, have $220K in the bank for a total of $358K. You would owe $35.8K, or about 26%. And that is just talking about what you saved, not what you get in interest or what your retirement would pay out.
Let's say your company matched every dollar and put in a dollar for your retirement. Your retirement fund is $460K. With the interest over the years gaining a mere 3%, you would have about $965K in the bank. Combining this with your last year's income, the final year you worked, you would owe about $100K, about 72% of your income. Upon retiring you live on social security and earn about $3000 a month, or $36K a year. If you lived to 80 and only spent what social security provides, you'd be paying $150K in tithe the year of your 80th birthday. That's almost $114K more than your annual social security income.
This is what tithing wealth means.
Abraham tithed, from what we can see in Scripture, once (Gen 14:20). It was an extravagant gift, but we can only assume he did it once in his life. But what did he tithe? Spoils of war, or his wealth. Jacob is another who tithed of his increase, and it seems he did so more than once (Gen 28:22). But what did he tithe? It would appear that he tithed his wealth, not his income. If we go back to the above scenario with Methuselah the sheep, she was part of wealth, not income. If you count all your sheep, and these are the same sheep you had last year, then you are tithing of your wealth, not your income.
This is clearly not the principal in the modern day version of the tithe. The modern day version more closely resembles the tithing of grain (Deut 14:22). After all, the tithing of sheep and tithing of grain are mixing two different commodities. Grain, because they didn't have really have a good place to store it, was more of a short term commodity. Livestock lives from year to year. So, in the accounting of the increase of grain, they wouldn't necessarily have any left over from last year. And what are you going to do with it even if you did? Are you going to put all your grain together and give 10%? Not likely. That is why the modern day version of the tithe is based on grain, not on livestock. Additionally, the passage above talks about turning your grain to money, which may be another reason to apply this principal to monetary income.
But from which of these two principals should we derive our monetary tithe? Should we tithe on our monetary wealth as if it were like livestock? Or, do we tithe on our monetary wealth as if it were like grain? Do we count all of our wealth in the tithe? Are we counting equity in our home (not that anyone has any now)? Are we counting our other assets of value? Jacob did (Gen 28:22). In the scenario above with you working 40 years, can you see the difference between tithing just your income and tithing your wealth? It's clear to see. Tithing your income in your 65th year is only $13.8K, tithing your wealth on just your retirement savings is about $100K. Huge difference.
What we are left with is a perception that the modern day tithe is like the tithing of grain. And for most, I would believe, this is where it ends. They tithe their income for the year and no more.
Now, where do we get the modern day concept of bringing our "grain" week by week, or perhaps every time we get a paycheck? This principal comes from Paul who says that we should set aside something every week... until he comes to collect (1 Cor 16:2). While it may not be a bad thing to do, modern day tithe doctrine says that this is what tithing is. They have applied the tithe of the OT with a partial principal (tithing of grain), and applied the instructions of Paul so that the "grain" is brought in week by week.
I have to admit, I don't understand and have not yet come to grips on how right or wrong this is. It is a modern day practice to be sure, but is it applied correctly, I am not so sure. It seems like a mixture of principals. And I haven't even fully developed all of the giving language from the OT! There is much more there that would shed light on what the principal really should be.
Further, lets not forget that when it came to building the tabernacle in the wilderness, they did not tithe!!! They gave much, much more than that. Moses had to turn people away, they were bringing so much. Where did they get that idea?
Well, there is the key. It wasn't necessarily their idea. These same people who complained about their being no water and no food, gave extravagant gifts to the work of the Lord? The Holy Spirit obviously had a great deal to do with it. We should be able to admit that the Spirit has alot to do with our giving. Not only does it matter the spirit we have and with which we give (cheerfulness), but the Spirit factors greatly in how we are moved to give. I am not saying at all that we give as the Spirit moves us. But we can't very well pin all of this on to some synergistic work we do, because we don't believe in synergy. At least, we don't believe in synergy as it comes to most things touching redemption. But how can tithing not be an issue of progressive sanctification? How can tithing not be God working in us both to will and to do His good pleasure? We Reformed (hopefully most of us) do not believe in bootstrap theology. But how many people who hold to the modern day tithe doctrine, believe that tithing is a matter of the will, as if this is the one thing we can do in God's kingdom that does not require faith, grace, and mercy from God to do it? God says He desires mercy not sacrifice. Yet, how many in the church are compelled to do something they have not the faith to do? Is God pleased with any amount of money not given in faith? (That also begs the question if God is genuinely pleased by our offerings at all.)
I know that it seems I am arguing for both sides. I probably am because I don't believe the modern day version of the tithe has it all correct. The Bible teaches the tithe. It is not just a ceremonial law that was abrogated. That's the good news. The bad news is that I don't believe any church who teaches what I have described as the modern day version is teaching the matter correctly. Matthew Wanser stated that the gospel version of the tithe is 100%. I think that is closer to what we should be teaching. But where we must be careful is how, and to whom we should apply this teaching.
The two principals that should be separated in the modern day version of the tithe are making it required by everyone, regardless of their situation, and requiring it week by week, as if, if they don't pay it, they get behind.
I think people should tithe their wealth. But what is wealth? Wealth is that which someone possesses without any other having claim to it. If you have a $30K car and you owe $30K on it, that is not wealth. If you live in a $1.5M home, and you owe $1.8M on it (a real life scenario), that is not wealth. You may have the income to have both of these things, but you don't have wealth until both of these have no other claims on them. Think back to the sheep scenario. Do you think they would have counted the sheep they didn't own, but belonged to another? They would not have. Therefore, you should only be compelled to tithe on what no other has a claim to. And you should, by all means, not be constrained to stop at 10% on this wealth. The widow gave all she had. But what did she give? She did not give something that wasn't hers. She had no debts that we can speculate. She gave what she had to live on. I won't start talking about her now because I would go too far afoot from the current subject. Suffice it to say that she is used by modern day tithe doctrine proponents far beyond what her act really teaches.
Now who should do this? There are so many struggling today because of the current financial climate. Let's say we have a family with 4 small children. The guy is struggling to make ends meet. He is doing all he can to keep the house and the car and pay his debts. And now, along comes the modern day tithe doctrine and tells him he should be giving 10% of his already meager living to the church because that is what God requires. He has to choose between paying a payment late, or putting off repairs to his house, or any number of different things. Is that right? Should he pay what he owes to his creditors and not give to God? Or, should he sacrifice and barely make it so that he can say he has done what he is commanded to do. Is that what God requires of him? Because his conscience is pricked, he gives what he can, but it is no where near 10%. Perhaps his elders talk with him about it. Perhaps the people that know what he gives believe he is not giving enough. What is the solution for him?
The Bible is pretty clear that God does not expect the tithe from anyone who has nothing. But the assumption is, the children of Israel would always have possessions, so no one was to come before the Lord empty handed (Ex 23:15, 34:20; Deut 16:16). If there was a poor widow or an orphan who had nothing, did God expect them to bring a tithe? Absolutely not. Likewise, if a slave did not have anything, had no possessions, was at his master's table and under his roof, what was he to bring? He had nothing, he could bring nothing.
Many in our day, including myself, are slaves to debt. We do not own most of the possessions we have. If we pay for anything by credit, it is not ours, but belongs to another. This is not to say that a person who is fully indebted has nothing to give. Everyone has something, because we do earn a wage. But that doesn't mean that we are to tithe based on what we make. That money is already spoken for because of the choices we've made (and the country in which we live who exacts a fair amount of taxes). Should we tithe on our gross or on our net? If we even have to ask that question, we've missed the biblical principals of tithing in the OT. Remember, they would never have counted a sheep that they didn't own. Part of our income, if not a good portion of it, is not ours, but belongs to someone else.
We all have different scenarios and we all struggle. But do I believe the man with 4 children should count out his income to the penny and tithe (according to the modern day version)? No, I believe the guiding principal should be that he gives as God enables him, knowing that he will give more as his situation improves. I don't see how anybody could call him stingy if he gives what he believes he can afford. Again, going back to wealth, he doesn't have any. He owes the bank on his house and his cars. But this will not always be the case. His children will grow up, move out of the house, and he will pay it off, and have wealth. Should he give 10% then, I believe he should. But the concept of giving 10% of his gross income now, I believe, is not required by God. And if a person doesn't have wealth, then they should be encouraged to give what they can, because that is biblical. In any case, they should be charged to examine their own conscience and give as the Lord leads them and to increase their giving as their situation improves. We should have enough faith that the church's needs will be provided for because God is working in them both to will and to do.
If a person does have wealth, they should be encouraged to give more, perhaps even more than 10%. To whom much is given, much is required. Why was the foolish rich man, foolish? Because he didn't even think about his soul or giving back to God who had given him everything. Why did the rich young ruler go away sad? Because he didn't have in his heart a willingness to give to God what he required. I think there is a principal about general equity in the modern day version of the tithe, but the Bible doesn't teach this. There is a sentiment that everyone should give their fair share, which according to the modern day version, everyone should give 10% of their gross income. The Lord, however, also says that since He has given much to the wealthy, He requires much from them. And, remember the widow. It doesn't say she gave a tithe, it says she gave all. Clearly this doesn't show general equity because she gave more than everyone even though it was only a very small amount. But even in the case of the wealthy, they should only do as the Lord leads them. He gives it to them to give to others, not to hoarde it. This is the principal of the rich young ruler. God isn't telling all the wealthy to go and sell all they have and give it to the poor, but He is telling all of them to be generous. And in most cases, they should be compelled to give at least 10%.
I guarantee that there isn't a wealthy person out there who truly tithes of their wealth. They will tithe their income gladly. But if you counted their net worth, they would only be giving a fraction. There are exceptions and extremely generous rich people. But by and large, they will rarely give more than 10% of their net worth. How many times have you heard of anyone giving the church 10% of their estate when they die. That is a rare occurance.
So, at the very minimum, we should encourage the tithe for those who have wealth enough to do it. For those who do not have wealth, we should encourage them to give what they can, when they can.
So, what of weekly giving? The principal of weekly giving was laid in order to collect a special offering for the Jerusalem church. That doesn't really apply to us. Remember that OT tithing was on a yearly, or in some cases, every three years, so that doesn't really jive with the modern day teaching. Though there is no prohibition not to give weekly, it should be as the person desires to give. That doesn't help when the church incurs monthly expenses, but again, God is faithful even if we believe His people aren't. A person should be free to tithe when they are compelled to do so. If it is weekly, then let them do it weekly. If it is monthly, yearly, every 5 years, etc., they should have the freedom.
That begs the question, should we pass the plate (or bag) every Lord's Day? I believe we should because it is a part of worship to collect for the needs. They brought their tithes during times of solemn assembly. We should bring ours every time we have a solemn assembly. And we do so, weekly, so we should collect, weekly.
I have thought about this subject over several years. I hope that my words do not offend. But whatever the concept of the tithe is today, it hasn't always been thus. We need to take a step back and try to see why that is. We shouldn't dogmatically hold to this modern day version as if it is something that does not bear further scrutiny. We should be able to talk about this in a reasonable manner and not be offended by it. Yet how much trouble has this subject caused the church? It should never be divisive, nor should it be ignored. We should talk of it openly and be willing to hear opposing sides.
I should also add, if you are currently following what I have described as the modern day version of the tithe, by all means, continue to do so unless you are convinced you should not. Let your conscience be your guide. But also realize that the Spirit has compelled you to do so up to now. So, why stop? As long as your conscience is clean, don't change anything. If you are following the modern day version and you believe 10% is all God requires of you, and you really could give more, I would challenge you to give more. If you are wealthy and sitting on a very comfortable sum, give as the Lord has given you. If you have nothing and struggle to give any meager amount, remember the widow and don't let anyone look down on you for what you give.
But with this, as with all other things, we need charity, mercy, grace, and patience. It will not do to fleece the sheep, and it will not do to let them go as they may. We have to have a constant steady hand to allow for latitude and freedom of conscience. Jesus taught us to give so that our left hand does not know what our right hand is doing. This clearly means that giving is our own personal domain. But we should encourage each to give as the Lord leads, gently instructing and guiding, but never placing the demand of the law or sacrifice above the act of giving itself, which is all of mercy and grace.
May we endeavor to seek these things with unity and the bond of peace.
In Christ,
KC
