Part Six: Finances

Part Six of our covenant states, I will treat my finances as from God and belonging to God. Thus, I will strive to move my giving to 10% or beyond 10% if that is where I am now. The subject of church giving is a confusing issue for Christians. What does God require of you? The Old Testament seems clear and straight forward - the people of Israel were to give a tithe to support the religious life of Israel. But the New Testament does not seem as straight forward. Does the New Testament teach a 10% tithe and if it does is the 10% tithe a requirement as it was in the Old Testament? The following will seek to answer the common questions people have on this issue.

What does the word "tithe" mean and where did the word come from?

The term "tithe" comes from an Old English word "teogotha" and it means one tenth, a tenth part, or a small amount. In the Old Testament the term is found 32 times, 29 of which refer to offerings given to religious leaders, twice in Ezekiel (referring to the measure of volume), and once referring to Abraham's offering to Melchizedek (Genesis 14:20). In the New Testament the term is found four times in Matthew 23:23, Luke 11:42, Luke 18:12, and Hebrews 7.

What did the tithe mean in the Old Testament?

The term was used in the Ancient Near East to define what a person or village owed to a government/King. A king would levy a 10% tax which could be paid in a variety of ways (money, crops, animals, etc.). The tithe was a tax levied by the king on his people. God used the ancient practice of a 10% tax with his own people, Israel. Israel was required to give 10% to God, her King. However, since the Bible is clear that God owns everything (Psalm 50:10) and equally clear that whatever wealth a person acquired came from God (1 Chronicles 20:10-14), the required tithe was not for God's enrichment. God stipulated that the tithe be used to support the religious leaders in Israel who served God vocationally (by statue as the Levites were conscripted to serve as Israel's religious leaders).

Are there any key passages in the Old Testament that summarize the teaching on the tithe?

Yes, Numbers 18:8ff and Deuteronomy 14:22-29. When both passages are read together it becomes apparent that the tithe mentioned in Numbers differs significantly from the tithe of Deuteronomy. The question then becomes - how to reconcile the differences in those passages. Some scholars bring the passages together by assuming that the tithe in Israel was a fluid thing. That is, the tithe was used for different purposes depending on Israel's situation. Other scholars propose that there were actually two tithes in Israel - one tithe (10%) to support the religious leaders (the Numbers passage) and another tithe (10%) that served as the basis for a religious celebration for families.

Could you explain those passages in more detail?

Let's consider the Numbers passage first. When Israel entered into the land God had promised them, God stipulated that one of the twelve political divisions in Israel (the Levites) were not to be given any allocation of land. Instead, they were given the honor and privilege of serving God directly on behalf of the people as vocational religious leaders. Since the Levites were not given an allocation of land, they did not have any means of support in a land and time period that was agricultural. The people of Israel were to give to the Levites a tithe (10%) of the financial blessing that God had provided them. The Levites were in turn to give a tithe (10%) as well.

In the Deuteronomy passage, each family was to "set aside a tenth of all that your fields produce each year" (Deuteronomy 14:22). This tithe was to be taken to Jerusalem. If the tithe was too great because God had given a bountiful blessing to the family, then the family could exchange the tithe for money and the money was to be taken to Jerusalem. Once the family arrived in Jerusalem the family was to "use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish. Then you and your household shall eat there in the presence of the LORD your God and rejoice." Every third year this tithe was to be given to the Levites, aliens, orphans, and widows so they too could celebrate the Lord's goodness.

How are we to understand the differences in these two tithes? I believe that Israel was instructed by the Lord to give two tithes - 10% to provide for the support of the nation's religious workers and another 10% that each family used for a spiritual celebration. The key to this interpretation is found, in my opinion, in Deuteronomy 15:6 where God promised Israel that if they obeyed his financial commands he would so bless them as a nation that they would "lend to many nations but will borrow from none."

How does the New Testament fit into this?

Well, that's where this gets a bit fuzzy. Jesus mentioned the tithe three times (Matthew 23:23, Luke 11:42, Luke 18:12) but in none of those does he teach about tithing as a requirement for Christians today who are not under the national laws of Israel.

Paul in his letters to churches spoke often about financial giving but he never spoke about the tithe even though he was trained in Jewish law. It certainly is significant that the New Testament is silent about the 10% tithe in passages where financial support of the Lord's work is discussed (Romans 15:25-28, 1 Corinthians 9:6-18, 2 Corinthians 8-9, and 2 Timothy 5:17-18).

The New Testament changed the Old Testament rule of a required tithe (10%) to gifts given out of a heart of gratitude that has experienced the grace of God. There are several principles of financial giving that can be drawn from the New Testament that offer guidance for believers:

Principle #1 In the New Testament, financial giving to the Lord's work was not determined by how much a person had to give (2 Corinthians 8:2-3). Paul described the financial gifts of the Macedonian churches as being generous despite their poverty and even beyond their ability to give.

Principle #2 In the New Testament, financial giving to the Lord's work was viewed as a privilege (2 Corinthians 8:4).

Principle #3 In the New Testament, financial giving to the Lord's work was the result of a person's prior commitment to the Lord himself that subsequently led to generosity in giving (2 Corinthians 8:5).

Principle #4 In the New Testament, financial giving to the Lord's work was seen as a work of grace on the part of the believer and something in which the believer could excel (2 Corinthians 8:7). Paul used the generosity of the Macedonian churches as an example to the believers in Corinth of excellence in financial giving to the Lord's work.

Principle #5 In the New Testament, financial giving to the Lord's work was considered an investment (2 Corinthians 9:6). Paul taught that a person receives he/she has previously invested. The principle is that a person will reap what he/she sows. If a person sows or invests meagerly, that person will see a meager return on their investment (2 Corinthians 9:6 and Galatians 6:7). For instance, a person cannot expect to receive insight and guidance from the Bible if that person will not invest the time in study. Likewise, if a person invests a meager amount financially in the Lord's work, that person will not receive great blessings in return. A person should not expect that a financial investment in the Lord's work will return greater financial rewards or blessings in his/her life. That could happen. But most often, the returns are the inner satisfaction and joy that comes from realizing that God used one's financial recourses to further the kingdom of God.

Principal #6 In the New Testament, financial giving to the Lord's work is to flow out of a heart of gratitude to the Lord (2 Corinthians 9:7).

Principal #7 In the New Testament, financial giving to the Lord's work is to be a regular part of worship and based on one's income (1 Corinthians 16:1-2). The Old Testament rule of 10% has been replaced in the New Testament by a rule of generosity based on one's income.

So should I give 10%?

How much you give depends on your heart, your income, your desire to invest in God's kingdom work, and your willingness to forgo use of that income now in order to see eternal benefits and blessings later. This much can be said about the Old Testament rule of 10% and the church in the New Testament. The church is the flowering of God's work in the Old Testament. God formed Israel so that through her the Messiah would come. The Messiah is Jesus Christ. He is the fulfillment of all that the Old Testament longed for. According to Paul "no matter how many promises God has made, they are "Yes" in Christ" (2 Corinthians 1:20). Considering the following questions:

o With Jesus Christ being the fulfillment of God's promises and the church of God the flowering of God's Old Testament work, is it likely that that the New Testament would ask less of us than the Old Testament asked of God's people?

o Are we who live in the church, who have been "blessed with every spiritual blessing in Christ" (Ephesians 1:3) less off than our Old Testament counterparts?

o Do we have more or less of the word of God?

o Do we have more or less understanding of God's future purposes?

The Old Testament required that a Jew bring a sacrifice to the Lord as part of his or her act of worship. But the Christian is told not to bring an animal as a sacrifice but, instead, to "offer your bodies as living sacrifices, holy and pleasing to God." Such a sacrifice of one's entire life is viewed as our "reasonable act of worship" (Romans 12:1). So the New Testament certainly does not shrink our responsibility before God in our use of our financial resources. If anything the New Testament would have us go beyond the Old Testament in this area as in the other areas of our lives.

Should I give from my gross income or my net income?

This question seems to miss the most important point - in our giving are we trying to get by with the least amount possible? If our giving is an expression of our love for and worship of God, the question would seem to answer itself.

What about gifts for ministries apart from a church? Do they count as part of my giving?

This is a good question. There are many needs among ministries. Your local church should receive the first part of your financial gifts as the local church is the institution created by Christ. Other organizations certainly carry out aspects of Christ's work (evangelism, discipleship, education, leadership training) but it is the church that serves people holistically, as individuals and families. For instance, a ministry designed to provide educational training for pastors and missionaries can be a significant ministry for God but such a ministry is not designed to serve people holistically. Those ministries are deserving of consideration of support but after the needs of the church are met.

Suppose I set a goal of increasing my giving to 10% of my gross income but I am a long way from that goal. Should I try to reach that goal all at once or is there grace to reach that goal over time?

Well, it depends on your life situation. Some people may be in a position to make the jump all-at-once but others may need to chip away at it over time. You do not want to jeopardize your family and you may have debt obligations that prevent you from making the shift all-at-once. Suppose you presently give 2% of your income to the Lord but you want to increase that to 10%. Perhaps you increase it by 2% each year so that in four years you are at your goal. And perhaps, in doing this, you may reach your goal and realize that you want to keep going till you reach 12%.

What if I cannot give 10%? I barely make enough money as it is to provide the basics for my family.

God knows your heart and he understands.

Should our goal be to reach 10% as a giving goal?

Your goal should be to present your entire life to the Lord for his use - time, resources, money, talents, etc.. The truth is that for some 10% does not represent a sacrifice to the Lord. For others, 10% is a great sacrifice. A good rule of thumb for the church is - not equal giving but equal sacrifice.