What is the ordinance of tithing?

What is tithing?  Most churches tend to teach one of three main tithing concepts – believers are commanded to give a tithe (a tenth) of their gross income to the local church, believers are to follow the example of giving a tithe of their income (either gross or net) as a guideline or a starting point for supporting their local church, or tithing is no longer applicable to the local church.  So where does the ordinance of tithing originate?  What is the actual wording of the tithing ordinance, commonly referenced by many churches?   

The ordinance of tithing originates in the Old Testament and was specifically directed by God toward the Israelites, not the New Testament church.  The actual wording for the tithe referenced by most churches is found in the Old Testament Books of Leviticus and Numbers.  The wording of the ordinance clearly states the following:   

“The Lord said to Moses, ‘Speak to the Levites and say to them: When you receive from the Israelites the tithes I give you as your inheritance, you must present a tenth of that tithe as the Lord’s offering…From these tithes you must give the Lord’s portion to Aaron the priest.  You must present as the Lord’s portion the best and holiest of everything given to you.’” (Numbers 18:25-26, 28-29 NIV) 

In addition, Scripture clearly explains that the Israelites were instructed to give a tithe of everything from their land, herds and flocks to the Levites.  God made it clear that this ordinance was specifically directed to the Israelites and this tithe was restricted to everything from the Israelites’ land, herds and flocks…not money earned from any of their crafts or skills.  

“The Lord said to Moses, ‘Speak to the Israelites and say to them…A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord…The entire tithe of the herd and flock – every tenth animal that passes under the shepherd’s rod – will be holy to the Lord.’” (Leviticus 27:1-2, 30, 32 NIV) 

God originally commanded the nation of Israel to give a tithe of everything from their land, herds and flocks to the Levites for their work in the temple and their inheritance, since the Levites did not inherit any land. (Numbers 18:23-24)  The tithe to the Levites consisted of a tenth of everything from the land, whether grain or fruit, as well as every tenth animal from the herd and flock that passed under the shepherd’s rod. (Leviticus 27:30, 32)  In addition, the Levites were commanded to give a tithe, of the best and holiest part, of all of their received tithes to the priests. (Numbers 18:26, 28-29) 

The purpose of the tithing ordinance served a vital role for the Levites by ensuring that they had food for their families as well as for the Aaronic priests, since they did not inherit any land and were responsible for part-time rotational temple duties in Jerusalem.  The Levite servants’ and Aaronic priests’ homes were located in various communities around Israel and their families had to take turns going to Jerusalem one week out of every twenty four weeks for performing temple duties according to the regulations of Aaron, since their families were broken down into twenty four different courses.  (I Chronicles 24)  These same temple duties continued prior to the birth of Jesus Christ, evident by the priest Zechariah and his wife Elizabeth serving in the temple.  Saint Luke records how Zechariah belonged to the priestly division of Abijah and his wife Elizabeth was a descendant of Aaron, both of whom who observed all of the Lord’s commandments and regulations blamelessly.  (I Chronicles 24:10, 19; Luke 1:5-6)

The ordinance of tithing to the Levites has obviously encountered many changes throughout the history of the Old Testament.  The original wording of the tithing ordinance clearly states that the Israelites were commanded to give a tenth of everything from their land, herds and flocks directly to the Levites, who in turn gave a tenth of their tithes to the priests.  Scripture records how the tithing ordinance was ignored by a few kings of Israel who later ordered that the Levites’ tithes go directly to the king or to the priests in the temple in Jerusalem. (I Samuel 8:10, 14-17; I Chronicles 23:1-5; II Chronicles 31:2, 4-6)  Likewise, Scripture also records how the Israelites later reverted back to the original wording of the ordinance by bringing their tithes directly to the Levites in the cities where they lived and worked around Israel. (Nehemiah 10:36-37)  Nevertheless, the tithe, commonly referenced by many churches for supporting their tithing doctrines, was always restricted to a tenth of everything from the Israelites’ land, herds and flocks…not their monetary income.

What are common tithing positions within churches?

The doctrine of tithing is an integral part of many churches, denominations and religious affiliations.  Tithing is often taught in depth during the beginning of the year as many churches as well as individuals focus on their projected budgets (or shortfalls) for the upcoming year.  In addition, some churches also teach snippets about tithing throughout the year in conjunction with their weekly church offerings.  Commonly quoted verses about tithing include, “The tithe…is holy to the Lord” and “Bring the whole tithe to the storehouse….”  (Leviticus 27:30 NIV; Malachi 3:10 NIV)  The financing of church affairs is often dependent upon the tithe, and the teaching thereof. 

There are various interpretations of the tithe.  For example, many churches teach that believers are commanded to give a tithe (a tenth) of their gross income to the local church, since they believe that the local church is representative of the Old Testament temple in Jerusalem.  Similarly, there are numerous churches that teach tithing as a guideline or a starting point for giving to the local church, with the focus on giving…not necessarily the technicalities if the tenth comes from gross or net income.  On the other side of the issue, there are several churches that teach only giving out of thankfulness and gratitude, because they believe the purpose of the Old Testament tithe has been made void with New Covenant.

How do you know if a church mandates tithing?  Some churches make it flagrantly clear that tithing is a central point of their church doctrine.  Many churches require that its new members become aware of their obligations to the church by attending membership classes and/or signing covenant cards, which often includes stipulations for its members to financially support the church with their tithes and offerings.  Some churches actually remove members from their congregations for not tithing, under the justification that these individuals have disobeyed God’s command by not supporting the local church with their tithes and offerings.  In similar manner, many denominations and churches require that their pastors teach “storehouse tithing” to the congregations as a requirement for their annual reviews and continued employment.  Still, there are others who try to turn tithing into a marketing scheme, by offering 90-day tithing challenges to people with 100% money back guarantees.     

How do you know if a church teaches tithing?  Key words during the church offering, like “collecting the tithes and offerings” or “giving of your tithes,” are usually subtle hints that tithing is taught or practiced.  Likewise, new members will likely take membership classes and/or sign covenant cards, which will usually include stewardship responsibilities with the tithe as a guideline.  These churches will not necessarily kick people out of their congregations for not tithing; however, many pastors within these churches will not allow “non-tithing” individuals to serve in leadership positions.  Likewise, many of these same pastors are also required to teach “storehouse tithing” to their congregations as a requirement for their annual reviews and continued employment.  Furthermore, some denominations and churches have made an effort to refrain from using the words tithe or tithing in their official doctrinal statements; instead they often use code words such as systematic giving and/or proportionate giving, until tithing is addressed further in depth during classes and/or sermons.

How does teaching giving in a church differ from teaching tithing?  For starters, you will not hear the word tithe used during the offering, other than in a historical context.  Leadership qualifications tend to focus more on personal character, individual talents and spiritual gifts…instead of quantifiable things, such as tithing practices.  Stewardship messages likely focus more on giving out of thankfulness and gratitude to God…without obligation to any legalistic standard.  You will probably hear more examples of people who have challenged God with their giving and ultimately ended up giving larger percentages of their income to the local church as God has blessed them.  Quoted verses likely reference passages about cheerful giving, such as – “Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.” (II Corinthians 9:7 NIV)  Furthermore, many churches believe that teaching everyone to tithe is unbiblical, because it disproportionately impacts the poor…especially since the poor were never commanded to tithe.

In reality, the topic of tithing is alive and well in many churches…although not all churches.  Several denominations that teach tithing, whether as a mandate or as a guideline, include the Assembly of God, the Church of the Nazarene, the Episcopal Church, the Evangelical Lutheran Church in America, the Presbyterian Church (USA), the Southern Baptist Convention, the United Methodist Church, and the Wesleyan Church.  On the contrary, there are many churches, as well as individuals within churches, who believe that tithing should not be practiced for a variety of reasons.  Therefore, we need to take caution on this sensitive subject, to help ensure partiality is not shown to anyone based off their financial status…rather than their character. (James 2:1-4)  Otherwise, we may end up with churches full of people who voted with their checkbooks, since the rest of the congregation voted with their feet as they made one-way trips out the church doors…as well as possibly having anything to do with organized religion.