Author: Dean Taylor

GIVING IN THE OLD TESTAMENT
We’re examining what the Bible says to today’s Christian about financial giving. I encourage you to read Part 1 and Part 2 if you haven’t already. They are essential to knowing how the following information fits in the sequence of thought.

Let’s look at giving in the Old Testament context. We can then understand better how the Old Testament principles and practices fit into the New Testament setting and how they relate to Christians today.

THE PRACTICE OF GIVING IN THE OLD TESTAMENT
There are three kinds of giving that God instructed the children of Israel to observe. They are sacrifices, tithes, and freewill offerings. Let’s look at each one.

Sacrifices
People offered sacrifices to God long before He instituted the sacrificial system into the lives of the Jewish people. A moment of reflection brings to mind Cain and Abel (Genesis 4:3-4), Noah (Genesis 8:20), and Abraham (Genesis 22:1-14). These all gave sacrifices as a form of voluntary worship to God.

The various types of sacrifices in the system instituted by God are outlined in Leviticus 1-6 and 16. They included:

• The burnt offering for sin
• The grain offering for recognizing God’s goodness
• The peace offering for giving thanks
• The sin offering for forgiveness
• The trespass offering for making restitution for personal offences
• The annual offering for the sins of the nation on the Day of Atonement

The purpose of these offerings was to receive forgiveness for sin and to express worship, devotion, and thanks. Some were required and others were voluntary.

Tithes
God instructed the children of Israel to give 1/10 of their agriculture and produce. The noun, “tithe,” is the English translation of a Hebrew word that means “tenth part.” The verb, “to tithe,” means “to give a tenth part.” God’s instructions given through Moses about tithing are recorded in Leviticus 27, Numbers 18, and Deuteronomy 12 and 14. Tithing was an act of worship. The people took their tithes to the sanctuary and dedicated them to the Lord in a spirit of joyful devotion (Deuteronomy 12:11-12).

It seems from these passages that there were actually three tithes required of the Jewish people. The text doesn’t explicitly say this, but the information in these Bible passages seems to indicate it. Jewish rabbis¹ and other scholars² have concluded that there were three distinct tithes. Though I am not dogmatic about it, I tend to agree and will present them accordingly.

• The first was the Levites Tithe (Leviticus 27:30-33; Numbers 18:21-32). Leviticus 27 contains the command to tithe. Numbers 18 explains that this tithe would be used to support the Levites—the men who ministered in the temple and their families.
• The second was the Festival Tithe (Deuteronomy 12:17-18; 14:22-27). The Jewish people gathered yearly for a festival in Jerusalem. They were instructed to bring a tenth of their grain, wine, oil, and livestock to the festival. This tithe was not just for the Levites, but was to be eaten together with everyone as they rejoiced together in God’s provision.
• The third was the Poor Tithe. According to Deuteronomy 14:28-29, a tenth was collected every three years to take care of needy people, including aliens, orphans, and widows. The needy also included the Levites, because they had no land for producing food and no inheritance from which to draw support.

If you accept the three tithe concept and do the math, you will realize that the children of Israel did not merely give 1/10 of their possessions to the Lord. They gave an annual tithe to the Levites; they brought another tithe to the yearly festival; and they gave an additional tithe every three years for the poor and needy. If there were three tithes, then they actually gave about 23% annually. This is separate from their sacrifices and their freewill offerings. Christians who calculate their giving based on Old Testament tithing should take this into consideration!

Freewill Offerings
The giving of sacrifices and tithes was required. The Jewish people could also give freewill offerings. These were voluntary offerings to express devotion, worship, and thanks. They usually consisted of animal sacrifices. Leviticus 22:17-33 and Deuteronomy 12:5-19 include instructions about these.

There was another kind of freewill offering in addition to the animal sacrifices. This was a donation of gold, silver, and other valuables to provide for the construction of the tabernacle in the wilderness (Exodus 35) and for the construction of the temple which David envisioned and that Solomon eventually built in Jerusalem (1 Chronicles 29). The captives who returned with Ezra to Jerusalem also took freewill offerings with them consisting of silver and gold for furnishing the reconstructed temple (Ezra 1:5-6; 7:11-18; 8:28-34).

David’s prayer in 1 Chronicles 29 highlights the motivation for Old Testament freewill giving: “Now therefore, our God, we thank You and praise Your glorious name. But who am I, and who are my people, that we should be able to offer so willingly as this? For all things come from You, and of Your own we have given You” (1 Chronicles 29:13-14).  As individuals we recognize that our material possessions came to us from God. We are managers of the resources He has given us. We have the privilege and joy of voluntarily setting aside part of what He has entrusted to us and bringing it to the place of worship where we present it to Him so that it can be used for the work of God in order to bring glory to God. In subsequent articles, we will see that this is the same motivation for New Testament grace giving.

PROBLEMS WITH GIVING IN THE OLD TESTAMENT
A key message of the Old Testament is that sinful human beings always fall short of God’s holy character and just requirements. This was evident in many aspects of the lives of the Israelites, including their giving. The prophets rebuked the people for their neglect of giving as a sign of disobedience to God. They also admonished them regarding their motives.

Probably the best known prophetic voice on the topic of giving is Malachi’s. Preachers frequently quote his challenge to non-tithers, “Will you rob God?” But Malachi had a lot more to say than that. His message, though directed to the people of Israel, generates some timeless applications.

Malachi identified three problems with the children of Israel’s giving:

• First, their offerings were inferior (Malachi 1:6-9). They offered their worst rather than their best. He rebuked them because the inferior quality of an offering is a sign of low esteem for God.
• The second problem was their hypocrisy (Malachi 2:13-15). They continued to bring offerings while abandoning their marriages. His point here is that offerings do not compensate for disobedience.
• The third problem was their neglect or refusal to give (Malachi 3:7-12). The prophet equated their unwillingness to tithe and to give offerings to theft. A person who refuses to give denies that his possessions are under the authority and ownership of God.

SUMMARY
We must be careful not to impose Old Testament requirements on New Testament believers, nor to place Israel’s obligations onto the church. However, today’s Christian can benefit from numerous observations related to Old Testament giving.

• The Jewish people’s worship of God included material and financial giving.
• Their offerings were not to be perfunctory, but given in a spirit of devotion and thanksgiving to God.
• People in need received significant help.
• God’s people acknowledged His greatness and goodness as well as His authority and ownership by their freewill offerings.
• The Israelites gave generously to projects associated with the work of God.
• Right motives are more important than the gift itself.

The New Testament completes the picture by showing us what biblical giving looks like in the lives of Christians and in the church. That is what we will examine in the next article.

Tipping, Tithing, and Grace Giving (Part 4)

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1 Singer, Isidore, ed. “Tithe.” JewishEncyclopedia.com.  Online edition of The Jewish Encyclopedia.  Funk and Wagnalls. 1906.  Accessed Feb 6 2015.^↩

2 Allen, R. B. (1999). 1711 עשׂר. In R. L. Harris, G. L. Archer, Jr. & B. K. Waltke (Eds.), Theological Wordbook of the Old Testament (R. L. Harris, G. L. Archer, Jr. & B. K. Waltke, Ed.) (electronic ed.) (702–704). Chicago: Moody Press.^↩

THREE WAYS PEOPLE GIVE

Tipping
People who give at church do it in one of three ways. I’ll call the first way tipping. In our culture there are times when we give a few dollars to someone who provides a service. The most common example is a restaurant server. If he or she gets our order right and delivers it in a timely and cheerful way, we leave a tip of 15% or more.

This is how many people give to God. When the offering is mentioned, they go digging for loose cash, drop a few bills in the plate, and maybe wonder how they’re going to buy lunches or lattes for the rest of the week. Some may plan ahead, considering their income, expenses to support their lifestyle, and how much discretionary money is left. They will arrive at what they feel is a reasonable amount and give that to the Lord. People who give this way may be fulfilling an obligation, not wanting to seem rude or feel guilty for not participating. Or they may be truly grateful for what the church or the Lord does for them. It is possible that this is all they know, not having been taught what the Bible has to say. So, “tipping” is giving a small portion of your extra resources to God. There isn’t a biblical basis for it. It’s just what people do.

Tithing
A second way that people give is called tithing. It is often accompanied by the term offerings, as in, “tithes and offerings.” This is how many people in the church have been taught to give. Tithe means 1/10 or 10%. Many people equate the word “tithe” with giving any amount in an offering, whether it is $5 or $500, 1% or 25%. But tithe means 10%. God commanded the children of Israel to give 1/10 of all their produce (agriculture and livestock). In addition to tithing, the Israelites could give free-will offerings.

According to this teaching, since God instructed His people to tithe and to give additional free-will offerings, that is the biblical pattern for all believers for all time. God instructed His people to give tithes and offerings, and even though the New Testament doesn’t explicitly say this applies to Christians, it is the principle and pattern of giving we should follow.

Often this teaching goes to another level, saying that if you don’t tithe, you are disobeying God, He won’t bless you, and bad things will happen to you. If you tithe and give free-will offerings, you are right with God, He will bless you, and good things will happen to you.

But what does the Bible say about tithing that is relevant for Christians of today? Here are some observations:

The Old Testament instruction to tithe was for Jews. Tithing was the means for supporting the priests, providing for the needy, and sharing in a feast that occurred every three years. (Giving in the Old Testament will be explained further in the next article.)

Tithing is mentioned in the New Testament in four places. Not one of them contains instructions to Christians about tithing.

• In Matthew 23:23 and the parallel passage Luke 11:42, Jesus is rebuking Pharisees for their hypocrisy. They tithed fastidiously from their seeds but gave little attention to mercy, judgment, faith, justice, and love for God. At that time and up until Jesus rose from the dead and the apostles gave new instructions about Old Testament laws, the requirement of tithing was still in effect. Jesus was not telling Christians to tithe. He was telling Jews not to be hypocritical. His point was that giving 10% does not make up for an ungodly heart.

• In Luke 18:9-14 Jesus told a parable to illustrate self-righteousness in contrast to humility. Verse 12 quotes the Pharisee as saying, “I give tithes of all that I possess.” In other words, he gave more than the law required. This story illustrates a truth: Congratulating yourself about tithing is evidence of pride, and pride distances you from God. Again, it was a story illustrating a truth to Jews under the ceremonial system, not an instruction to Christians.

Before going further I want to emphatically say, that is all Jesus said about tithing! The two situations described above are the only occasions the Gospels record that Jesus’ teaching mentions tithing. However, He had a lot to say about giving.

• There’s one more place in the New Testament where tithing is mentioned. It is Hebrews 7:1-10. This gets a little complicated, but I will do my best to make it plain. The point of Hebrews is that Jesus is superior to everything the Jewish people trusted in prior to the coming of Christ. The writer is making the case in chapters 6-7 that Jesus is a superior High Priest. In chapter 7 he uses the example of Abraham giving a tithe of battle spoils to a priest named Melchizedek. Keep in mind, the book of Hebrews was written initially to Jews. The writer’s argument follows a six point logical sequence that made sense to the Jews whom he was addressing:
  • Abraham tithed (once) to Melchizedek.
  • The priests were in Abraham’s loins (would descend from him).
  • Therefore the priests tithed to Melchizedek through Abraham.
  • That means Melchizedek is greater than all the other priests.
  • Jesus is like Melchizedek, therefore He is greater than all the other priests.
  • Conclusion: Jesus is the greatest High Priest.

The writer used Abraham’s tithe as an example from Israel’s history to illustrate to New Testament era Jews that Jesus is the superior, in fact the only, way to God. It has no bearing on the financial giving of New Testament Christians. It is a misapplication to teach from this passage that since Abraham tithed, Christians should also.

Grace Giving
The third way people give to the Lord can be best designated as grace giving. This practice is based on the New Testament scriptural instructions directed to Christians on the topic of giving. Keep in mind that Old Testament giving included animal sacrifices, tithes, and free-will offerings. Remember that Jesus Christ is our substitutionary sacrifice, so animal sacrifices are no longer necessary. Also note that the terminology of tithing is used only of the Jews under the Old Testament ceremonial system, as has been demonstrated above. That leaves one kind of giving that is not rendered obsolete, but carries through both the Old Testament and the New – the free-will offering.

In a sense we can say that grace giving has existed since the beginning, but it comes to the forefront in the New Testament. Grace giving is a voluntary choice based on an individual’s personal experience of the grace of God in bestowing spiritual blessings as well as material resources. The required tithe fades from view in the New Testament, while grace giving grows and becomes the norm in the life of the church. This will be developed in subsequent articles.

Tipping, Tithing, and Grace Giving (Part 3)

The Bible does not tell Christians to tithe. But it does tell us to give.

During my early years as a pastor, I taught that there is a principle and pattern of tithing (giving 1/10 of your income) in Scripture and that there is also a principle and pattern of giving offerings over and above the tithe. I taught this because it is what I learned from those who taught me. But as I learned the Scriptures through years of reading and studying, I became aware of facts that caused me to question my own thinking and teaching on this issue and to develop a new understanding of what God’s Word says about it.

One of these facts is that the most extensive New Testament passages on giving as a Christian are about helping other Christians in need, not supporting the work of the church. Most of the principles I had been teaching were from these passages (2 Corinthians chapters 8 and 9, for example). I realized that I was bypassing the primary application of these truths, which is helping people in need, in order to urge people to give to the church. The very first “offerings” in the newly-formed assembly of believers in Jerusalem were designated to help others in need (Acts 2:45)! There are instructions to the church on giving to support the work of the church and the spread of the Gospel. But all of the passages need to be taught and applied in the way in which they were intended, and this is often not how they are presented.

Another fact is that all of the instructions on tithing in Scripture are directed to Jews under Old Testament law. Instructions to Christians in the New Testament are about giving to specific causes, people, and needs, motivated by and patterned after God’s free and generous outpouring of goodness on us. I want to emphasize this. Please understand that I am not saying there is no instruction to Christians about giving – there is a lot! But the formula, if you want to call it that, for giving as Christians does not involve calculating 10% of your income. It actually starts with considering how abundantly gracious God has been to you and then responding by giving a significant portion of your material resources to the work of the local church, the spread of the Gospel, and people who are in need. What I have observed in Scripture is that Christians are not instructed to tithe. They are instructed to practice grace giving.

This is the first post in a series on this topic. I am estimating it will require 7 more posts to address it completely. What I want to share with you is about being biblical in our thinking and practice. It’s not about giving so God will bless you. It’s not about taking care of God’s business so He will take care of yours. It certainly doesn’t eliminate the responsibility of giving. It is about appreciating and emulating our gracious God in tangible, purposeful ways.  I hope to penetrate the fog of misunderstanding of Scripture, bad preaching (mine included), and plain old human selfishness and greed. I want to show, as clearly as possible, what the Bible says to today’s Christians about financial giving. I will also suggest some very practical steps for implementing biblical giving into our lives. I hope to point us toward living by God’s Word and toward living under God’s grace.

Part 2