The Biblical Doctrine of Tithing

     The word "tithe" simply means "one-tenth." Abraham, after defeating the armies of four pagan kings, gave a tenth of the spoils to Melchizedek "the priest of God Most High" (Genesis 14:18-20), and later his grandson Jacob committed ten percent of his surplus to the Lord (Genesis 28:22). The tithing enjoined on the Israelites under the Law of Moses called for one-tenth of the increase of their crops, herds and flocks (Leviticus 27:30, 32, 34).¹ Note that the Mosaic tithing system involved food, not money. When the distance was too far to transport one’s animals or crops, the goods could be exchanged for money on the front end of the journey, but the funds were then to be used on the other end to buy the food required for the tithe (Deuteronomy 14:22-29).
     The tithes (food products) were to be distributed among the tribe of Levi, inclusive of the priests (Numbers 18:21, 23, 26).² The Levites consisted of the descendants of Kohath, including the family of Aaron and his sons who comprised the priesthood (Exodus 28:1–29:35) and others who were responsible for the sacred tabernacle service (Numbers 3:27-32; 4:4-15; 7:9), as well as the descendants of Gershon (Numbers 3:21-26) and Merari (Numbers 3:33-37), who were responsible for other religious duties.
     Why were the tithes to be given to the Levites? The twelve tribes of Israel (Genesis 49:1-28) were to each receive an inheritance of land in Canaan, but the tribe of Levi was the only tribe not to receive a land inheritance (Joshua 13:7–19:48). In order for the Levites to invest their time and energies in spiritual service to God and to God’s people, tithing was necessary to support them and their families (Numbers 18:20-31).³
     Is the law of tithing still functioning in the Christian era? Since there has been a change of both the Levitical priesthood and the law (Hebrews 7:5, 12),⁴ we are no longer under this old Jewish arrangement (Galatians 3:24-25).⁵ Seeing that tithing was the means of supplying food for the Jewish priests and Levites, the service of whom is now obsolete, this is clearly not something in which New Testament Christians are expected to participate.
     Christianity is far superior to the old Jewish system (Hebrews 8:1-13). Our ultimate example of giving is God himself (James 1:17),⁶ exemplified through his Son Jesus Christ (Galatians 1:3-4).⁷ Accordingly, disciples of the Lord are to give willingly, liberally, sacrificially, and cheerfully (2 Corinthians 8:1-5, 12; 9:7).⁸ Those who give themselves to full-time ministry are to be supported by the free-will offerings of fellow Christians (1 Corinthians 9:3-14).⁹ Under Christ’s new-covenant system, we are not limited to a set percentage but are expected to regularly give according to our ability and level of prosperity (1 Corinthians 16:1-2).¹⁰And the beauty of this New Testament plan is the simple fact that it is impossible to out-give God!¹¹
–Kevin L. Moore

Additional Scripture References:
1. Numbers 18:26, 28; Deuteronomy 14:22-23; 2 Chronicles 31:5-6; Nehemiah 10:34-39; 13:5; cf. Malachi 1:1; 3:10; Matthew 23:23; Luke 11:42.
2. Deuteronomy 14:27, 29; 26:12; Nehemiah 10:37, 38; 13:5.
3. Exodus 1:1-6; Numbers 1:47-53; 18:23; 26:62; Deuteronomy 10:9; 14:27, 29; 18:1-8.
4. Hebrews 7:18; 10:1, 9; 2 Corinthians 3:14; Colossians 2:14.
5. Galatians 2:16; 3:19; Hebrews 8:6-13; 9:15; 2 Corinthians 3:2-16.
6. John 3:16, 27; Acts 17:25; 1 Corinthians 4:7; 2 Corinthians 9:15.
7. Matthew 20:28; 2 Corinthians 8:9; Galatians 2:20; Ephesians 5:25; Acts 20:28.
8. Matthew 20:25-28; Romans 12:1-2; 15:26-27; 2 Corinthians 8:7-8, 11, 12, 19; 9:2, 5; Galatians 6:6-10.
9. Matthew 10:9-10; Luke 10:7; Romans 15:24; Galatians 6:6; 1 Timothy 5:18.
10. Acts 11:29; 2 Corinthians 8:12; Ephesians 4:28; cf. Proverbs 3:9.
11. Matthew 6:24-34; Mark 10:27-31; Luke 6:38; 2 Corinthians 9:6, 8-11; Ephesians 2:20; Philippians 4:19.

Addendum: Tithes included (1) Levitical = 10% to Levites, who gave 1% to priests (Numbers 18:21-28; Nehemiah 10:37-38); (2) Feasts = annual Jerusalem festivals (Deuteronomy 12:1-19; 14:22-26); (3) the Poor = every third year (Deuteronomy 14:28, 29; 26:12, 13); (4) Civil (1 Samuel 8:14-17).

Related Posts: Is the Law of Moses Still Binding?, The Sunday Collection