Tithing is not a new concept. It has existed for over 4,000 years, predating the Patriarchs. As an ancient practice, it existed in Babylon, Persia, Egypt, and even China before Israel was ever commanded to tithe.
The Harper Collins Bible Dictionary (HCBD) reminds us that:
Tithing was very common throughout the ancient Near East, especially in Mesopotamia where Neo-Babylonian texts from the sixth century B.C. discuss the collection of tithes as a means of supporting a sanctuary. Other documents indicate that tithing could serve non-sacral purposes as well.
The reasons for tithing varied. In the ancient kingdoms like Mesopotamia and among the Hittites, tithes were tributes paid by the vassal kingdoms to their Suzerains. A vassal is ‘a person or country in a subordinate position to another’ (Dictionary.com). A suzerain is ‘a sovereign or state having some control over another state that is internally autonomous.’
By covenant, suzerains required vassals to pay tributes or taxes. This was in exchange for the benefits suzerains rendered to the vassals, such as protection and services.
The tribute was often a tenth of the vassal’s produced goods. Here we have the origin of tithing in the world of the Old Testament world.
Sometimes tithes would be national taxes levied by rulers. Samuel warned Israel that should they have a king, he will require tithes of their possessions for himself as a tax (1 Sam. 8:15, 17). That tithes were national taxes in the world of the Old Testament we read:
Fourteenth-century B.C. tablets from Ugarit portray the tithe as a royal tax the king collected and distributed to his officials. The Seleucid kings of Syria likewise viewed the tithe as a source for royal income (1 Mace. 10:31; 11:35), whereas Jews at that time viewed it as a sacral tax (1 Mace. 3:49). (HCBD).
In this way, tithes were the equivalent of current taxes we pay to the government.
Tithing in Genesis
The first time we see tithing in Scripture is when Abraham (Gen. 14:20) gives a tithe of his loot to Melchizedek, a king and priest ‘of the Most High God.’ We do well to remember that Abraham was an immigrant from Mesopotamia where tithing already existed.
It is also crucial to see that the context in which Abraham tithes is covenantal, given God’s call and promises in Genesis 12, and the ratification of the covenant in Genesis 15. Abraham pays his tithe given God’s suzerainty over him, and on behalf of Israel as their head (cf. Heb. 7:9).
Thus, Jacob promises God a tithe if the Lord will be his protector, as Suzerain (Gen. 28:22). In fact, Jacob only mentions tithing after God both introduces Himself as Suzerain and also reiterates His covenantal commitments with Abraham and his seed (Gen. 28:13-22).
Tithing in Genesis is thus in keeping with the ancient Near Eastern (ANE) ‘suzerain-vassal’ treaties, though here the Sovereign King of the universe covenants with ‘the father of nations’ (Gen. 12:2-3) who is regarded as a ‘prince’ (Gen. 23:6).
Tithing in the rest of the Torah
On Mount Sinai, God made a covenant with Israel, Abraham’s seed to be their God (suzerain) thereby establishing them as His people (vassals). Exodus 19-24 is littered with traces of the ANE treaty formulas, especially the ancient Hittite treaties.
Thus, Israel as a nation subject to the King of kings is to pay their tribute (tithe) to Him. In a truer sense, He is the Lord of the land they occupy, and they are obligated to pay their rent.
Now, tithes in the Torah served various purposes.
One of them, as we saw from Malachi, was to support the Levites who served in the house of God, since they received no inheritance among the children of Israel (Num. 18:21-24).
Tithes were also needed for the feeding of the poor and strangers in Israel (Deut. 14:28-29). That is, every land owning, crop-growing and farming Jew was required to bring a tenth of his increase to the temple for the caring of those who were hungry and unemployed in their midst.
Tithes were also required to facilitate national festivals/celebrations (Deut. 12:6-19, 14:23).
Other than Moses, Malachi, and Ezra, all prophets are silent on tithing.
Tithing in the New Testament and Early Church
Tithing is hardly a point of conversation in the New Testament, except when Jesus rebukes the Pharisees who would ‘tithe mint and dill and cummin’ but ‘neglected the weightier provisions of the law: justice and mercy and faithfulness’ (Matt. 23:23).
In the early Church, Origen, Cyprian, and Chrysostom considered the Old Testament Levites to be equal to the ‘Priests’ of the early Church (Anchor Bible Dictionary, ABD).
Whereas tithing in the OT was restricted to agricultural products, these church Fathers considered all forms of income to be subject to tithing. At this point, ‘tithes’ (plural) became ‘tithe’ (singular). Christians were required to tithe their income to Parish Priests just as Israel tithed to the Temple Levites.
These Church Fathers were not the first to extend tithing to (all) income, however. The Jewish Rabbinic tradition had already begun to move in this direction during the intertestamental period.
But many of the early church Fathers including Irenaeus of Lyon considered tithing unnecessary, as having been superseded by the teaching of Jesus. Indeed, for them, Jesus requires, not a tenth of what you have, but all of it (ABD).
To Tithe or Not?
I find no biblical obligation requiring Christians to tithe. We are not bound by the Sinaitic covenantal stipulations as the nation of Israel was. The New Testament Pastors are not the equivalent of Old Testament Levites, and church buildings are not the equivalent of the Jewish Temple.
The New Testament offers no command for tithing. This, I think, is because Christ was both Suzerain and Vassal. As Suzerain (God), He commanded full obedience from Man. And as a vassal (Man), He impeccably provided that obedience.
He as a Vassal fulfilled all the stipulations required by the Suzerain for those He represents (Eph. 2:14-16).
We must also then know that there is no promise for tithing for a Christian. There is none.
The New Testament, instead of commanding us to tithe, rather exhorts us unto generosity. Each one is to give ‘as he purposes in his heart’ (2 Cor 9:7). Irenaeus was right, the teaching of Jesus superseded tithing.
What this means is that our giving is not based on percentages. We are not to give ‘grudgingly or of necessity’ (2 Cor. 9:7), but in response to the grace of God freely bestowed unto us.
Christ did not give Himself to us on the cross in percentages, and our response to His sacrifice must not be measured by calculators.
He demands our all.
The early church understood the immensity of Christ’s sacrifice, and they gave all that they had (Acts 2:44-45). What I am saying is that the Christian ought to offer more than 10% of his increase, not less. And he ought to freely give as he freely received.
When we give to receive, we undervalue the cross of Christ. We in effect say, ‘the value for Your blood is less than my tithe.’ You, in essence, ask for a surplus to what the cross offers, in exchange for your offertory.
Now, we must remember that though the command to tithe is no longer binding on a believer, the principles hold. That is; those who serve God fully as pastors and church leaders ought to be cared for, as people who have given themselves to minister to His people (1 Cor. 9:9-14).
The second principle is the call to care for the poor in our midst. We may not be commanded to tithe, but we are called to care for the poor. And the church can do that when we give generously and consistently.
Now, of course, you need not wait for the church to act before you care for the poor near you.
So, to tithe or not? Make your decision. Just remember, if we choose to tithe, it should not be out of obligation, for there is none placed upon us. Also, we should not tithe to be blessed. We already are, and God is not a merchant. If we tithe, it should be a joyful response to Calvary.
But if we do not, may we be more generous. And may our freedom in Christ not be an excuse for us to give less in the house of God, or for God’s cause.
May the Lord grow in us a heart of joyful generosity.