When my wife and I were first married, we sat down to work on a budget and the issue of tithing to the church came up. We both had jobs, but even our combined salary wasn't anything impressive. When I sat there looking at our finances, I wasn't asking, "Now how much can we give away?" Instead, I was asking, "How much do we have to give." Both of us agreed that a tithe was an appropriate amount to give to our local church. But we weren't sure if that should be a tithe of our gross (pre-tax) income or our net (after-tax) income.
Of course, my goal was to keep all I could. So, seeing no specific scriptural commandment on the issue I suggested we tithe on the net. My wife's inclination was to give all we could, so she suggested we tithe on our gross income. Not wanting to seem morally or spiritually inferior I quickly agreed that was a good idea.
There are two-long lasting results of this exchange that took place almost fifteen years ago. First, my wife and I committed ourselves to living off of 90% or less of our income. That has been our practice and we've not questioned it, during times of plenty or times of relative want (think eight years of seminary!). Second, whenever I look back on that day I'm reminded of the sinfulness of my own heart. I saw giving as a burden required by God instead of a privilege allowed by God.
We are not to give out of obligation but out of gratitude: "Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver" (2 Cor. 9:7). Though consider the verse directly preceding that one: "Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously."
So why ten percent?
Christians are not encouraged to give precise amounts or percentages in the New Testament, they are encouraged to give generously. However, ten percent (a "tithe") can be found in the New Testament. Matthew recorded Jesus rebuking the religious leaders for their hypocrisy:
'Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices--mint, dill and cumin. But you have neglected the more important matters of the law--justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former' (Matt. 23:23).
The law recorded in Deuteronomy charged the Israelites to give a tenth of everything produced in their fields each year. That practice continued in Jesus' day and the Jewish people had clearly decided to include not just what the fields produced, but to extend the source from which they tithed to include their spices as well.
Sadly, the "teachers of the law" had become smug and self-satisfied with their giving. They managed to carefully give God his ten percent while they totally ignored commands that were more central to their discipleship: "justice, mercy and faithfulness."
In any event, Jesus is clear: "You should have practiced the latter, without neglecting the former." In other words, they should have exercised justice while they tithed to God.
The practice of tithing can be found throughout the Old Testament.
- Gen. 14:20 - "Then Abram gave him [Melichizedek, a king and priest] a tenth of everything.
- Gen. 28:22 - "This stone that I [Jacob] have set up as a pillar will be God's house, and of all that you give me I will give you a tenth."
- Lev. 27:30 - "A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD."
- Num. 18:21 - "I [the LORD] give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the Tent of Meeting."
- Deut. 12:17-18 - "You must not eat in your own towns the tithe of your grain and new wine and oil, or the firstborn of your herds and flocks, or whatever you have vowed to give, or your freewill offerings or special gifts."
- Deut. 26:12 - "When you have finished setting aside a tenth of all your produce in the third year, the year of the tithe, you shall give it to the Levite, the alien, the fatherless and the widow, so that they may eat in your towns and be satisfied."
If the command in Numbers 18 refers specifically to an annual tithe while Deuteronomy 26 refers to a triennial tithe, then it is conceivable that a faithful Jew was giving away well over ten percent each year.
Centuries later, under the ministry of the prophet Malachi, Israel was rebuked for her failure to obey this basic commandment: "Will a man rob God? yet you rob me. But you ask, 'How do we rob you?' In tithes and offerings."
Ten percent is now a giving floor.
So when we are exhorted to "tithe"--there is a good bit of biblical history standing behind that instruction. There is the example of the Abraham and Jacob giving a tenth of their goods as a matter of worship -- without an explicit command. There is the command given to Israel to tithe each year (plus a special, additional tithe every three years). There is the rebuke given by Malachi to the Israelites for failing to give tithes and offerings. Finally, there is Christ's rebuke of the Pharisees for only tithing.
But the tithe is really just a floor. The overarching call of Scripture is to radical generosity. David commended the leaders of Israel for contributing to the building of the future temple: "But who am I, and who are my people, that we should be able to give as generously as this? Everything comes from you, and we have given you only what comes from your hand" (1 Chron. 29:14). It is the kind of generosity modeled by the early Christians: "All the believers were one in heart and mind. No one claimed that any of his possessions was his own, but they shared everything they had" (Acts 4:32).
In other words, it seems that ten percent is really a giving floor--not a giving ceiling--which makes the evangelical average of 1.5-3% a real scandal.
We still have to consider why to give to the local church but, in the meantime, can't we give more?
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