Lessons from Tithing
George Slover
Giving to God is as old as worship (Genesis 4:1ff).
Thus, much can be learned from the giving done in the
Old Testament. We will find that a proper understanding
of giving in the Old Testament not only instructs us
in our giving, it also prevents us from wrongfully applying
tithing to today. Let’s study Old Testament giving.
God called Israel, above all people, His special
treasure (Deut. 7:6). Jehovah exercised special care
for them. Thus, everything they had belonged to Him.
Jehovah claimed the first fruits of Israel as His own –
the firstborn son, the firstborn of herds and flocks, and
the first fruits of their crops. All was dedicated to God
(Neh. 10:35-37)!
In addition Jehovah also commanded that onetenth
of the produce of the land and of the increase of
flocks and herds be given to Him. (Lev. 27:30-37) As
herds and flocks passed out to pasture they were
counted, and every tenth animal was reckoned holy to
the Lord. The tithes of herds and flocks could not be
redeemed for money, but the tithes of the seed of the
land and of the fruit could be redeemed at the extra
expense of a fifth of the tithe.
Some think that God commanded three separate
tithes: 1) the Levitical tithe, 2) the Festival tithe, and 3)
a Poor tithe. (Deut. 14:26) If this was true then God
actually took thirty-percent rather than one-tenth of
Israel’s possessions! In addition to these tithes many
other offerings were commanded (Neh. 10:30-36; Deut.
12:6,12) so it is easy to see that Old Testament giving
called for generosity and sacrifice.
The tithes were collected for two reasons: 1) to care
for the Levites (Num. 18:21-32; Deut. 14:27) and 2) to
care for the poor (Deut. 14:29). The Levites were
chosen to serve at the altar in behalf of Israel. They
received no parcel of land as an inheritance in Canaan,
except forty-eight cities of refuge. Thus, the revenue
from tithes (Num. 18:21-24) was given to the Levites.
Even the Levites were not exempt from tithing as they
were to bring a tenth of the tenth for the support of the
priests (Num. 18:24-32).
What can we learn from this? First, the people of
God today are no longer directed to tithe. Israel was a
theocracy. Tithing was a form of taxation commanded
by God to support the Levites as they ministered in
behalf of the nation, and help the poor. The people of
God are no longer subject to the ordinances of the
Mosaic Law including tithing ( Hb. 8:6-13). Tithing is not
bound or commanded anywhere in the New Testament.
Secondly, just as the Levites were reimbursed for
their services at the altar, the preacher has the right to
live of the gospel. “Do you not know that those who
minister the holy things eat of the things of the temple,
and those who serve at the altar partake of the offerings
of the altar? Even so the Lord has commanded that
those who preach the gospel should live from the
gospel.” (1 Cor. 9:13,14) The Levites not only received
wages from tithes, but they literally partook of almost
every sacrifice that was offered! Some suggest that
from tithes alone the average Levite made two and
one-half times more than the average Israelite! We
should also conclude that God desires for those who
devote their lives to preaching the gospel to live from
the gospel.
Next, we learn important lessons about the cost of
giving. God commanded the first fruits of Israel
(Neh.10:30-39). He desired Israel’s best! He wanted
their hearts focused upon caring for the house of God.
Even David understood the principle of sacrificial giving.
“Then the king said to Araunah, ‘No, but I will surely
buy it from you for a price; nor will I offer burnt offerings
to the Lord my God with that which costs me nothing’”
(2 Samuel 24:24). I hear people today say, “Well, how
much should I give?” God commands us to give according
to our ability (1 Cor. 16:2). He wants us to give
liberally or bountifully (2 Cor. 9:6,7). The sacrificial gift
of Christ (2 Cor. 8:9) is our model for giving. We owe
so much to God! We can never repay the debt!
Finally, we learn that all things rightly belong to
God. Heaven and earth is His (Ps.24: 1), the land was
His (Lev. 25:23), every beast belonged to Him (Ps.
50:10-12), and all the silver and gold was and is
Jehovah’s (Hag. 2:8). God is still the proprietor of our
lives and possessions. He demands our all be given to
Him (Lk. 14:26,27,33).
Let us fill up the storehouse! Bring to the Lord your
talents, time, and resources and you will reap bountifully!
“Now may He who supplies seed to the sower, and
bread for food, supply and multiply the seed you have
sown and increase the fruits of your righteousness…”
(2 Corinthians 9:10).