Why did the Jewish people provide tithes? It was dedicated to the care of Levitical priests as they performed animal sacrifices in the presence of God (Numbers 18:21-26). They had no inheritance of land as did the rest of the tribes of Israel. Tithes were used for feasts and also given to assist the poor. People made pilgrimages to Jerusalem every couple of years to honor those tithes, but this is not required of us. The Jews gave crops and livestock for tithes (Leviticus 27:30; 2 Chronicles 31:5). It is ironic that we do not see pastors imposing these kinds of requirements on their audiences. If they are going to be consistent with their teaching, then they might as well throw away the New Testament and convert to Judaism. Tithes made up ten percent of one's income, but nowhere are Christians told to give that much to the church.
What are Christians supposed to give? The Apostle Paul answered that question in terms of "according to the desire of their hearts" and "not under compulsion" (2 Corinthians 9:7). He makes no mention of a fixed amount of a person's income. The rest of the New Testament epistles are silent concerning tithing. God loves a cheerful giver because he is giving from the heart. That kind of giving finds its root in love. The moral dimension of the Law is applicable for all time, but tithes are not included. Levites and ordained ministerial priests are tied to the Old Testament system of animal sacrifices. Today, all Christians are priests under the high priesthood of Jesus Christ. God is not focusing on the earthly Jerusalem at this point in time, but the heavenly Jerusalem (Galatians 4:25-26).
Sometimes people will appeal to the examples of Abraham and Jacob giving tithes before the institution of the Law as proof that we must do the same under the New Covenant. This way of thinking is mistaken, however. Abraham's tithe to Melchizedek took place only a single time. We have no evidence of him giving God a fixed income on a regular basis. Jacob gave a tenth of his income as a way of expressing gratitude for God's continued presence and protection. There is nothing in this text telling us that we must do the same, either. These were unique situations. Jesus spoke of tithing and sacrifices, but that was only before the inauguration of the New Testament. Nothing indicates that tithing is for Christians.
One must act in a manner that is financially responsible when it comes to making these kinds of decisions. For example, a man may have a family that he is obligated to take care of (1 Timothy 5:8). Further, Proverbs 13:22 says that a good man will lay up an inheritance for his descendants. Hence, there are factors that take precedence over financially supporting one's own church. While none of this should be taken as encouraging selfishness and greed, it would be arrogant of us to presume that God will catch us when we fail to act in our own best interests. Nor would it be right to guilt trip others into giving monetarily. The tithe was specifically associated with Israel and the old order of things. God promised Abraham that he would inherit the whole world, not just the land of Israel.
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