THE DIFFERENCE IN OLD
TESTAMENT AND NEW TESTAMENT GIVING
Most
evangelicals have been taught to tithe; it is not a foreign concept to many
including myself. Growing up as a Baptist, tithing was engrained in me from an
early age. Nevertheless, as I grew older, I began to question the concept of
tithing under the new covenant. I did not (and still do not) see a positive
example of tithing (in its purest sense) under the new covenant of grace. To be
clear, I am referring to the pure meaning of the word, tithe.
Tithing, a
difficult issue to grasp, is the topic of discussion here. I would like to
approach tithing by examining it from its purest meaning. To do so, we must see
tithing under the old covenant and under the new covenant. What are the
purposes of tithing in each context? Determining these variables will help
those of us in the new covenant to clearly comprehend our role in tithing if
there is one at all. Furthermore, I will approach the issue of tithing with the
idea of giving in mind. My aim is for us to realize the difference in grace
giving and tithing.
Old Covenant Giving
Before the
law, Scripture mentions the first tithes given to Melchizedek, king of Salem
and priest of God (Gen 14:17-20). This is the first example we have of tithing.
The emphasis on Melchizedek should be placed on his position as priest, not as
king. As a servant of God, tithes paid (not necessarily given) to Melchizedek
went to the purposes of God. Bear in mind that the Old Testament is replete
with theocracies. We are not quite to that point in Genesis 14, but a
progression of societies and peoples who exist to honor their god(s) plays out
during the course of the Old Testament. Melchizedek is mentioned in the New
Testament as well, usually referring to Jesus Christ as the High Priest forever
(Heb 4). Like Melchizedek, Jesus was not from the tribe of Levi[1];
the origin of Melchizedek is unknown.
Under the
Mosaic Law, there are several references to tithing. To name a few, there is
Leviticus 27:30-33, Numbers 18:21-24, and Deuteronomy 14:22-27. In these cases,
the giver is instructed to pay a tenth of their resources to the Lord. It was a
law and a command no one was exempt from except the Levites. The Levites, those
called to serve the Lord throughout their days, were exempt from the tithe. The
tithe, in fact, was paid to the Lord through the Levites. This could be the
first important clue letting us know that modern churches have it wrong on
tithing when they force their ministers (usually paid on leftovers anyway) to
tithe. The second important clue here is the realization that a tithe, under
Old Testament law, was a tax. It is not the same as grace giving for new
covenant Christians. It was a tax under a theocratic system.
Perhaps, by
this point, you might question the concept of tithing. Many of us have been
taught to tithe throughout our lives. The issue is not giving but tithing.
Certainly, we are called to give, but a true tithe is vastly different from the
type of giving we should partake in. It is a tax; it is a tenth; it is forced;
and the ministers of God were exempt from it. Perhaps we should cease to refer
to our giving as tithing.
New Covenant Giving
Under new
covenant of grace, giving is placed in stark contrast to old covenant giving.
While old covenant tithing was (largely) forced by taxation, new covenant
giving is compelled by grace. It is not necessarily a tenth. It certainly could
be for some, but it could be more (or less) for others. One significant
difference in new covenant giving is that the amount depends largely on the
individual, i.e. there is not a standard amount for all believers. Not to
negate the obligation to give, it must be understood that those who profess
Christ are called to give all they have; the way this happens could certainly
vary. However, no one is exempt from giving, including ministers of God.
In the
Gospels, Jesus is found criticizing those who brag of the tithes they give;
often, it is Pharisees he is criticizing. A couple of examples of this are
Matthew 23:23 and Luke 18:12. Tithing, in these cases, is placed in a negative
view. That is because giving is a matter of the heart. Scripture tells us that
God loves a cheerful giver (2 Cor 9:7). We should rightly understand then that
right giving involves more than the mere act; it involves the heart and
attitude behind the act. One way we can be sure that giving is an individual
matter is the inclusion of the heart.
If we are
no longer required to tithe, how then should we approach giving? The Apostle
Paul tells the Church at Corinth to give as each individual person has
determined with God in his or her heart (2 Cor 9:7). Additionally, in Ephesians
4, Paul makes clear that grace has been given to each of us according to the
measure of Christ’s gift (Eph 4:7), which is bountiful, by the way. Our giving
then is based on the grace given to us. It is not repayment, for it is
impossible to repay Christ for his grace. Grace, however, is the foundation
upon which we give, hence the reason new covenant giving is often referred to
as grace giving. In many cases, a tenth of our financial resources would be
considered low for what we should give. The problem then is not the amount but
rather a lack of obedience, i.e. many Christians do not give on the foundation
of grace but instead cheat God by disobeying. Grace giving is disparate from
tithing primarily because of the heart behind it.
What Now?
Certainly,
the church is called, as a body and as individuals, to give. Grace giving,
nonetheless, is not the same as tithing. In many (and perhaps most) cases,
grace giving constitutes more than a tenth. While the old covenant tithes went
to the literal and physical house of God, new covenant gifts go to meeting the
needs of Christian workers (1 Tim 5:17-18[2]),
meeting the needs of the saints (Acts 2:44-45), and meeting the needs of the
poor (Eph 4:28[3]). Grace
giving then is for a plurality of purposes, not the least of which is taking
care of people. Because God is not constrained to a brick and mortar building,
God’s people should give abundantly with the purposes of meeting needs in mind.
In some cases, perhaps meeting needs does, in fact, involve caring for the meeting
space of a local church, but it also involves meeting the needs of other people.
Many might like to argue that paying ministers is wrong and unbiblical, but
according to the Apostle Paul, the opposite is true. It is a two-way street
though; ministers of God should minister with no thought of return, and the
people of God should have in mind to take care of their leaders.
With these
concepts in mind and understanding the difference in grace giving and tithing,
we should strive to be a giving people. We should give because God is a giver.
As God gave in grace, we should also give of our resources to honor him and to
be like him. We are not taxed or required to give a certain amount of our
resources to the Lord. However, if we are not compelled to give, we have not
experienced the fullness of God’s grace. We should give because God gave. In grace,
we receive, and in grace we respond by giving.
