CHAPTER 12 TITHE
Often times we have heard that tithing is not for today. Some have said, "It is an Old Testament law, and we are not under the law." These same people cite I Cor.16:1-2 wherein Paul directs the members of the local congregation to set aside a sum of money in keeping with their income early in the week so as to avoid the necessity of taking an offering when Paul arrives. They point out that in these verses the direction was to set aside merely a portion of income and not the specific sum of 10%.
The word 'tithe' (Hebrew = maaser) means to give or take the tenth of, or the tenth part of something. The Mosaic law clearly dictates the setting aside of this 10%. Lev.27:30-33 provides in part that "...a tithe of everything from the land, whether grain from the soil or fruit from the trees belongs to the Lord." In Nu.18:21 God provided that the tithe was to be given to the priests in return for their service as priests. Specific directions concerning tithing are also found in Deut.14: 22-29 and 26:1-5. The fact that these Scriptures make it clear that tithing was a part of the Mosaic code whereas, I Cor.16:1-2 is noticeably silent when it comes to a set percentage, is taken by some as an indication that we are no longer under any obligation to make a specific offering.
Further study of the New Testament shows us that indeed we are no longer justified by following the provisions of the law (Gal.3:11). Col.2:14 clears up any lingering doubt we may have about that subject by saying that Christ cancelled the written code, taking it and its regulations (which included specific directions on tithing), and nailed them to the cross. A secondary, although not so convincing argument against tithing is made when it is pointed out that a major portion of tithe went to the old covenant priest and according to Heb.7:12 the old order priesthood has passed away. It is reasoned by some that since the priesthood has passed away, so also has the need for tithing. (It is argued that Jesus' direction to the Pharisees in Lk.11:42 should not be used as an argument in favor of New Testament tithing, for as of the time He spoke, the New Covenant had not yet been put into effect.)
To all these points I must reply that the law of tithing, and I emphasize the word LAW, has indeed been cancelled. However, I hasten to add that the person who therefore feels that he need no longer "give that much or that regularly" totally misunderstands the purpose of tithing, and what it meant when Jesus fulfilled the written code. Let me explain. In Matt.19:8-12 Jesus showed us that the law was in fact less demanding than the commitment which we are to make under the terms of the New Covenant. The disciples were so taken back by Jesus "new" strict teaching on marriage that they couldn't understand why anyone would want to now marry in the first place.
Just previous to this Jesus had to tell Peter that now it was necessary to forgive "seventy times seven" (Matt.18:21-22). Needless to say, this is something which Jesus would not have had to say to Peter if he had been walking in the type of love which Christ directed under the New Covenant (see John 15:12). The story of the rich young ruler in Matt.19:16-26, Mk.10:17-31, and Lk.18:18-30 points out that the young man had kept the commandments since "I was a boy", yet Jesus made it clear that more than 10% was needed from him now. His trust was in wealth, not God. He had to be willing to give up everything. The widow in Lk.21:1-4 did just that and her gift was honored by Jesus more than all the gifts of the rich.
I am not saying that Jesus wants us financially poor before He will accept us. Nor am I saying that it is wrong for a born again - Spirit filled Christian to have abundance. The opposite is in fact true. That topic was covered in Chapter 8 and I will not go into it again here. The point is, He wants us to be willing - truly willing - to give more of our material possessions then is called for under the law of the tithe.
Giving unto the Lord was an established practice long before the Mosaic Law went into effect. The topic was first mentioned in Gen.4:27 wherein we are told that Cain, a farmer, eventually brought grain as an offering to the Lord. However, Abel, a herder, brought fat portions from the first born of his flock as his offerings. Notice the difference. It was not that the Lord didn't like the grain offerings. It was the fact that Abel's offering was the best of the first part of his produce, whereas Cain did not take either the best or the first from his. In verse 7 God advised Cain that if he would "do what is right, will you not be accepted?" What was right about Abel's offering was that he offered the Lord the first and the best of what he had.
The acceptable offering was not an afterthought. The concept of the firstfruits and firstborn is prominent throughout Scripture In. Ex.13:2 the Israelites were directed to consecrate unto God the firstborn. The tithes in Deut.26:2 were from the firstfruits of all that were produced. Likewise, we are advised that the offerings for worship during the time of Hezekiah were given generously from among the firstfruits of everything (II Chron.31:5)
God is not requesting something from us that He Himself has not already done. Think about that for a moment, God the Father has made an offering for us from His first born. Jesus was not simply the only begotten Son of God as set forth in John 3:16, but He was, according to Ro.8:29 "the firstborn among many brothers," He was "(t)he firstborn over all creation" (Col.1:15) and, the "firstfruits of those who have fallen asleep." (I Cor.15:20).
The law and its regulations were a shadow of that which was to come (Col.2:17). So also was the tithe a foreshadow of what was to come. God gave unto us His firstborn, which was without a doubt, the best part of all He had. According to I John 4:19 we can love God because God first loved us. Let us therefore give unto to Him out of love because He first loved us, and gave first unto us. How can we now give anything less then from the best and first of that which we have?
The need for giving really hasn't changed. The tithe in Deut.26:12 was used by the priests directly and also distributed by them to the fatherless, widows, and aliens ie. the poor. These practices continued in the New Testament without direct reference to tithing. The priests received their livelihood from the tithe and according to I Cor.9:14 "those who preach the Gospel should receive their living from the Gospel." In Acts 4:32-34 we are shown that the needy were taken care of by the Church. We see from Ja.1:27 that God accepts as a pure religion looking after and providing for widows and orphans. Finally, while this may be contrary to what we may have been taught, there were times when a portion of the tithe was also used by the one offering it in a feast of celebration before the Lord (see Deut.14:24-26).
Keeping in mind that we make our offerings unto God out of love (I Cor.13:3) and not because of rules which pass away (Col.2:20-23) let's examine the blessings which God offers us when we give unto Him with a good heart. Prov.3:9-10 advises us that if we "honor the Lord with the firstfruits of all your crops then your barns will be filled to overfilling and your vats will brim over with new wine." Malachi 3:10-11 tells us that we have the right to test God when we bring our tithes to Him.
He makes a twofold promise to us in that verse. First we are promised that He will open the floodgates of heaven and pour out blessings upon us. Second, He promises to rebuke the devourer on our behalf. This was not the first time He directed His people to call down blessings when they presented their tithes. Deut.26:15 says the Israelites called out "Look down from Heaven Your Holy dwelling place, and bless your people..." This was done under the very direction of God. Return for a moment to the story of the Rich Young ruler. Therein we find that Jesus promised that whoever gives totally unto the Lord will receive "a hundred times as much in this present age" (Mk.10:30).
As we have already seen, a portion of the tithe or offering went to the poor in both the Old and New Testament. God's promises of blessings unto those who give to the poor are likewise found in both covenants. "A generous man will himself be blessed, for he shares his food with the poor" (Prov.22:9 & 11:25). He who is kind to the poor lends to the Lord and He will reward him for what he has done" (Prov.19:17). Ecclesiastes 11:1 tells us to cast our bread upon the water for in may days it will return. Indeed, he who gives to the poor will lack nothing (Prov.28:27). Lk.6:38 says "give and it will be given to you. A good measure, pressed down, shaken together and running over will be poured into your lap. For with the measure you use, it will be measured to you" (emphasis added). When we give generously we are promised that He will reward us generously. God tells us in II Cor.9:7 that each man should give what he has decided in his heart to give, not out of compulsion or reluctance, for God loves a cheerful giver. He tells us in vs.6 that "whoever sows generously will also reap generously."
This brings us back to the concept of kingdom principles which we first discussed in Chapter 1. Gal.6:7 says that a man will reap what he sows. When satan puts us in a financial bind, we have a tenancy to cut back on our offering to God. This is the exact opposite of the kingdom principle involved. God makes numerous promises to us concerning His return to us if we first offer to Him with a good heart, right motives, and from love. To cut back on our offerings to Him is to say "I don't believe you, God." We reap what we sow. If we sow sparingly how can we reap abundantly?
In Chapter 6 we saw that God does not go back on His promises to us. The widow in Lk.21:1-4 gave the last she had. She didn't hold back and thereby reveal that she had greater faith in her money than in God, she stepped out in faith. Someone might be tempted to say, "Well, we don't know what happened to her." That is not true, we do know what happened. God took care of her. We are not told directly that this widow was taken care of, but we are told in Matt.6:25-33 that He will take care of us. If that isn't a sufficient answer than look at I Ki.17:7-15 wherein a widow was instructed to take what little she had and give it to Elijah. She did so and because of this act she had abundance during the rest of the drought. She also gave out of the depth of her need and was rewarded. During the time of famine the man from Baal Shalishah gave from his first fruits and the people were fed. Not only that, but there was even some left over (II Ki.4:42-44).
ur tithe and offering unto the Lord should be a time of joy. After all, we are merely returning a small portion unto God who gave His first born to us. We are merely returning unto Him a small portion of the material things He has given us. In a tangible way we expressing our love for Him when we offer unto Him through our tithe and offerings. He loves us, gave first unto us, and promises us bountiful return, if we, in love, and with right motives, merely give a portion back to Him.
He loves us and we cannot out give Him. Surely this is a reason to be joyous in our giving. Surely as we remember His love we will continue to give the fat portion (the best) of the firstfruits of our labor rather than grudgingly dig into our wallet for the last five dollars after we have paid some of our bills, purchased the weeks groceries, and set aside the Saturday night movie money. Tithing and offering is to be a process and attitude, as well as a physical act.
Pray over your offering. Ask God to direct you and guide you into where your offerings should go. Do not just throw it into the plate on Sunday morning, or stuff it into an envelope to be mailed off. Giving unto God is as much a part or our worship as singing and praising, and should provide the same sense of joy. We reap what we sow and He wants us to sow in love.