TITHE OR NOT?

J. S. Smith

To tithe or not to tithe? That is often the question.

The law of Moses regulated the giving aspect of Hebrew worship with the tithe. A strict ten percent offering of certain animals and produce was mandated, leaving little personal consideration to the worshiper himself. He could obey or disobey, but the amount he was supposed to give was etched in stone.

To many modern preachers and worshipers, this sounds like the perfect system and yet even Old Testament experience shows that humanity can mar it. Malachi wrote, "And when you offer the blind as a sacrifice, Is it not evil? And when you offer the lame and sick, Is it not evil? Offer it then to your governor! Would he be pleased with you? Would he accept you favorably" (Mal. 1:8)?

The Jews imagined a loophole in their worship, by which they could offer to God their refuse and expect his approval. Their hearts were disconnected from their worship and they were simply going through the motions in the least expensive way imaginable (cf. Isa. 1:10-20). God was not pleased.

Jesus could have reformed the tithe and instituted it for his new covenant after the cross. Things that were lawful and approved prior to the cross were not necessarily added to the new testament of Jesus Christ. Animal sacrifice was left behind, as was incense burning, the Sabbath and instrumental music in worship. The apostle Paul described this transition as the abolition of "the law of commandments, contained in ordinances" which formerly separated Jew and Gentile (Eph. 2:14-22). A parallel passage says the old law was taken out of the way and figuratively nailed to Christ's cross with him (Col. 2:11-15). If we make an attempt to justify our actions or our worship choices with the law of Moses, we fall from God's grace (Gal. 5:4).

So, while numerous passages regulate the tithe for Israel under the Old Testament, a different and incompatible form of giving is prescribed in the New Testament. The tithe does not fit in the church because God did not put it there.

The practice of the first century church was that each member laid something aside on the first day of the week, forming the treasury of the local congregation, from which it funded its evangelism, edification and benevolence work (1 Cor. 16:1-4, cf. Phil. 4:15-16, Acts 4:32-37).

In regulating this offering, no apostle ever demanded anyone earmark 10 percent of his funds as the mandatory gift. Instead, the saint was commanded to "give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver" (2 Cor. 9:7). The purpose in one's heart must also reflect the degree to which God has prospered him (1 Cor. 16:2).

Is that more, less or the same as ten percent? Some still would prefer a number mandated for them, instead of this act of worship being left up to their discretion. Sorry, the new covenant is a law written on the heart and it requires the involvement and development of your own selflessness and participation. "He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully" (2 Cor. 9:6).

Because it is the first day of the week on which the saints made their offering, it is reasonable to conclude that this was part of their weekly assembly for worship, fellowship and communion (Acts 20:7). For this reason, the collection plate is passed every Sunday and only on Sunday in churches of Christ, so that each church's members can fund the work of God in that place.

The worshiper is set free from the restrictions of the tithe and liberated to purpose in his own heart what he will give. Give liberally and lovingly and remember that everything you contribute is simply returning to God a portion of what he entrusted to you (James 1:17).

Woodmont Beacon, Edition 98, 22 September 2002 http://www.woodmontchurch.org