What does the Bible teach about giving?

What does Scripture teach about giving back to God?  Does the motivation for our giving matter?  Should believers systematically and/ or proportionately give based off an Old Testament ordinance?  Or do we give back out of a grateful heart, as the Holy Spirit guides our lives?  Is giving back limited to our resources?  Or does it include other things such as our time, individual talents, and spiritual gifts?

The theme of the New Covenant is basically summarized with the following words of Saint John – “For God so loved the world that he gave his one and only Son, that whoever believes in him shall not perish but have eternal life.” (John 3:16 NIV)  In other words, we give back out of thankfulness and gratitude to God.  Giving of our resources is only one aspect of giving back.  Throughout the Word of God there is no single set standard for giving back to God, other than having a pure heart and the proper motives.  In the Book of Psalms, we find King David describing how a clean conscience before the Lord is an important part of any offering or sacrifice.  The Apostle Paul reiterates this point by saying how we can offer up ourselves as living sacrifices as our spiritual act of worship.   

“Oh Lord, open my lips, and my mouth will declare your praise.  You do not delight in sacrifice, or I would bring it; you do not take pleasure in burnt offerings.  The sacrifices of God are a broken spirit; a broken and contrite heart, O God, you will not despise.” (Psalms 51:15-17 NIV)

“O Lord, I call to you; come quickly to me.  Hear my voice when I call to you.  May my prayer be set before you like incense; may the lifting up of my hands be like the evening sacrifice.” (Psalms 141:1-1 NIV)

“Therefore, I urge you, brothers, in view of God’s mercy, to offer your bodies as living sacrifices, holy and pleasing to God – this is you spiritual act of worship.  Do not conform any longer to the pattern of this world, but be transformed by the renewing of your mind.  Then you will be able to test and approve what God’s will is – his good, pleasing and perfect will.” (Romans 12:1-2 NIV)

Scripture goes on to tell us that we no longer have the need for a temporal priesthood to make daily offerings to God on our behalf, since we have permanent priest [Jesus Christ] who made a one-time sacrifice by offering his life for the sins of the world.  As a result, we are no longer under the Law of the Old Covenant, to include having priests offer daily sacrifices as a propitiation for our sins.  Thus, the Old Testament ordinance of tithing has been made null and void by the sacrificial death of Jesus Christ.   

“Now there have been many of those priests, since death prevented them from continuing in office; but because Jesus lives forever, he has a permanent priesthood.  Therefore he is able to save completely those who come to God through him, be he always live to intercede for them.” (Hebrews 7:23-25 NIV)

Some would say that the Old Testament tithe – ten percent of everything from the Israelites’ land, herds and flocks – should be the starting point for giving, which many equate to ten percent of one’s income.  However, this position has several concerns as well as possible unintended consequences against the church.  For starters, the Old Testament tithe was strictly restricted to a tenth of everything from the Israelites’ land, herds and flock. (Leviticus 27:1-2, 30, 32)  Ninety percent of the tithe actually stayed with the Levites as part of their inheritance and rotational part-time temple duties, since their tribe did not receive any land inheritance in Israel. (Numbers 18:25-26, 28-29)  In addition, the Old Testament tithe did not include the entire harvest from the Israelites’ fields, since it also included an ordinance of gleaning which instructed the harvesters to leave remnants from their harvests in the fields to help feed the poor.  This ordinance was still practiced during the time of Jesus Christ’s ministry, as the gospels record how the Pharisees confronted Jesus Christ while going through the grain fields picking heads of grain with his disciples on the Sabbath. (Deuteronomy 24:19-21; Matthew 12:1-2)  The Israelites who earned an income from a craft or skill gave freewill offerings, not tithes…since tithes always consisted of food.  The poor also gave freewill offerings, as they were never required to tithe.  As a result, suggesting a ten percent starting point for giving disproportionately hurts the poor.  When it came to freewill offerings, the poor still gave less.  Just look at the example of Jesus’ parents giving two turtledoves (or pigeons) instead of a lamb, as an offering, for his purification in the temple?  (Luke 2:24; Leviticus 12:8)

When it comes to giving of one’s resources to God, the percentage is not relevant…but rather the heart or motive.  In the Old Testament, we see how the patriarch Abraham responded to his obligation of giving a one-time war tithe to Melchizedek, the king of Salem.  In response, Abraham refused to personally accept anything from the war spoils, other than what was already eaten or rightfully belonged to the men who served in the battle with him, because he wanted God to have the glory.  (Genesis 14:18-20)  Another patriarch, named Jacob, made a conditional vow to God that he would give a tenth of everything he received, if God blessed him.  However, Scripture does not clarify how Jacob dispersed the tenth or to whom he gave it.  (Genesis 28:18-22)  As for both Abraham and Jacob, neither of them were required to give anything to priest or a temple, since both of them were priests as patriarchs of their own households who built alters and worshipped God directly. (Genesis 12:7-8; 28:18-22)     

In the New Testament, there are various examples of people giving in relation to their motives.  We see the story of the poor widow placing her gift of two small copper coins into the temple treasury.  Jesus Christ used her example of giving to contrast how the rich people gave gifts out of their wealth, while the poor widow gave everything that she had to live on. (Luke 21:1-4)  Jesus Christ also said we should help out the needy for the purpose of glorifying God, not bringing attention to ourselves. (Matthew 6:1-4)  Likewise, the Apostle Paul gave instructions to the Corinthian and Galatian churches to have its congregants set aside a sum of money, in keeping with their income, in order that collections can be taken on the first day of the week for the purpose of helping God’s people. (I Corinthians 16:1)

Overall, when it comes to giving, we need to consider our priorities in life.  First and foremost, we have to take care of our individual relationships with God by placing Him first and foremost in everything, to include our personal financial decisions.  All we need to do is take a look at our personal budgets, beyond the basic needs of sustenance, and see how our personal priorities rank in relation to God’s priorities in our lives.  After we figure out how to prioritize our own lives, we can take those Godly principles and apply them by helping our families understand the importance of having God in our lives.  Once we begin to understand how the Holy Spirit works through our own lives and families, we can better help others learn about God’s grace by giving back to God, our churches, our communities and others.  Giving back involves many aspects, to include our resources, time, individual talents and spiritual gifts.  The Apostle Paul makes it clear that Christian leaders needs know how to manage their own families before taking care of other people, with the rhetorical question – “If anyone does not know how to manage his own family, how can he take care of God’s church?” (I Timothy 3:5 NIV)

In summary, the key motive that distinguishes Christianity from all other world religions is that everything is done out of thankfulness and gratitude to God.  The Apostle Paul reiterates this point by saying, “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)  With Jesus Christ as our mediator to God and the Holy Spirit as our comforter writing the laws on our hearts, we must not forget one of the most important aspects of Jesus Christ’s sacrificial death…believers can now offer their bodies as living sacrifices directly to God. (Hebrews 9:15; 10:15-16; Romans 12:1-2)  Likewise, once we grasp the reality of being free from the former regulations of the Law, we can realize “…a better hope is introduced, by which we draw near to God.” (Hebrews 7:19 NIV)  Therefore, as a natural response, we will want to reflect God’s love in our lives by giving graciously and abundantly of our time, resources, individual talents and spiritual gifts to help support the work of the Lord, especially within the local church.

Are believers obligated to tithe?

The wording of the ordinance clearly states “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)  Scripture clearly explains that the Israelites were instructed to give a tenth of everything from their land, herds and flocks to the Levites, “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)  In addition, the Israelites were not required to tithe during the Sabbath year (every 7^th year) and the Year of Jubilee (every 50^th year). (Leviticus 25:1-12)  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 ordinance of tithing to the Levites has obviously encountered many changes throughout the history of the Old Testament, to include the tithes being distributed directly to the kings and 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 records how the Israelites later resumed bringing their tithes directly to the Levites in the cities where they worked around Israel. (Nehemiah 10:36-37)  Nevertheless, the tithe was always limited to everything from the Israelites’ land, herds and flocks.  

The early church at Jerusalem apparently experienced problems with believers who still wanted to follow the New Testament teachings of Jesus Christ, while still trying to observe the teachings of the Law.  The Apostle Paul noted that the Pharisees from Judea and Antioch were trying to have the church in Jerusalem follow the law of Moses – “Then some of the believers who belonged to the party of the Pharisees stood up and said, ‘The Gentiles must be circumcised and required to obey the law of Moses.’” (Acts 15:5 NIV)  Obviously, these Pharisees were trying to mandate that the other churches observe the Law, which likely included tithing to the temple.  The Apostle Paul further noted that the council at the church in Jerusalem confronted this issue by writing and sending the following letter to the other Gentile believers in Antioch, Syria and Cilicia, “’We have heard that some went out from us without our authorization and disturbed you, troubling your minds by what they said.  So we all agreed to choose some men and send them to you with our dear friends Barnabas and Paul – men who have risked their lives for the name of our Lord Jesus Christ.  Therefore we are sending Judas and Silas to confirm by word of mouth what we are writing.  It seemed good to the Holy Spirit and to us not to burden you with anything beyond the following requirements: You are to abstain from food sacrificed to idols, from blood, from the meat of strangled animals and from sexual immorality.  You will do well to avoid these things.’” (Acts 15:22-29 NIV) 

Approximately six years later, the Apostle Paul returned to the church at Jerusalem and states how the church was taken over by thousands of believers who zealously observed the Law. (Acts 21:17-20)  Before the Apostle Paul could address the rest of the church, the church leaders required that Paul and his men observe the Law by joining in their purification rites, paying their expenses and shaving their heads. (Acts 21:21-24)  As a result of Paul trying to appease the church’s infatuation with the Law, several Jews around Asia saw Paul at the temple and almost killed him for bringing Greeks into the temple and defiling the holy place.  After the Roman troops stopped the rioters from beating Paul, they subsequently arrested him and inquired what he was doing in the temple. (Acts 21:27-36)  The reaction by the Jews at the temple made it quite clear that Christians, who were not originally Jews, had absolutely no right to defile the temple by observing the ordinances of the Law.  Thus, any tithe that a Christian (who was not originally a Jew) gives to the Levitical priesthood would be unacceptable, since the ordinance of tithing was strictly limited to the Israelites.

As for other instances of tithing or giving a tenth, outside of the Law, the Bible mentions two primary instances – the first involving Abraham [Abram] giving a tenth to the king of Salem and Jacob vowing to give God a tenth of everything.  These instances are often used to explain tithing as an eternal principle.  However, an eternal principle or absolute is something that will often prove itself through nature, regardless of science or theological explanation.  For example, mathematics can be considered an absolute that will prove to be consistent over time.  Basically, the answer to the simple math problem “1+1” ends up being “2”…long before any formal mathematics system was ever created.  The same goes for giving.  People often find it a natural instinct to give and share with others – without regard to any given percentage they must share – they just do it.  Tithing on the other hand is restrictive, since it limits giving to only ten percent…no more, no less.  In other words, the eternal principle of giving does not have any limitations or boundaries.

As for Abraham, Scripture describes how he gave a tenth of everything to Melchizedek, the king of Salem and priest of the God Most High, after he returned from a war defeating Kedorlaomer and the kings allied with him. (Genesis 14:18-20)  On the surface, this looks like a prime example of a believer tithing before the Law was introduced.  However, the surrounding passages indicate that this was a one-time war tithe, since the king of Sodom told Abraham to give him the people and to keep the remaining goods for himself.  Abraham responded to the king of Sodom by saying, “I have raised my hand to the Lord, God Most High, Creator of heaven and earth, and have taken an oath that I will accept nothing belonging to you, not even a thread or the thong of a sandal, so that you will never be able to say ‘I made Abram rich.’  I will accept nothing but what my men have eaten and the share that belongs to the men who went with me….”  Abraham makes it clear that he gave God the glory in the battle by accepting nothing from the war spoils. (Genesis 14:21-24 NIV)  Scripture indicates that Abraham did not have to tithe to a priest, since he was a priest himself as a patriarch of his household.  Scripture reveals how “The Lord appeared to Abram and said, ‘To your offspring I will give this land.’  So he built an altar there to the Lord…From there he went on toward the hills east of Bethel…There he built an alter to the Lord and called on the name of the Lord….”  Abraham built alters and worshipped God directly. (Genesis 12:7-8 NIV)  The author of Hebrews reiterates this point by saying how great of a man Melchizedek was since “Even the patriarch Abraham gave him a tenth of the plunder!” (Hebrews 7:4) 

As for Jacob, Scripture makes it clear that Jacob’s vow to give God a tenth of everything was a conditional vow.  While at the place called Bethel, “Jacob made a vow, saying, ‘If God will be with me and will watch over me on this journey I am taking and will give me food to eat and clothes to wear so that I return safely to my father’s house, then the Lord will be my God and this stone that I have set up as a pillar will be God’s house, and of all that you give me I will give a tenth.’” (Genesis 28:18-22 NIV)

In summary, Scripture clearly teaches that the ordinance of tithing was specifically directed toward the Israelites, not the New Testament church.  Israelites, who earned their livelihood from farming and herding, were the only people commanded to give a tenth of everything from their land, herds and flocks to the Levites.  Likewise, the Levites were commanded to give a tithe, of the best and holiest part, of all of their received tithes to the priests.  In other words, whenever tithing was practiced according to the ordinance, only one percent – not ten percent – of everything from Israelites’ land, herd and flocks ever made it to the priests, since the Levites kept ninety percent of the tithe as part of their inheritance and part-time duties in the temple.  On the contrary, Israelites who earned a living from a craft or skill, as well as the poor, were not required to tithe products or money…but rather they gave freewill offerings.