By tithing I mean giving 10 percent of your income to your church. I believe Christians should tithe, and I believe churches should preach it and teach it. I believe one reason the SBC is struggling financially is because our churches do not teach tithing as they once did. I realize that not all pastors and Bible teachers agree with me about tithing. Still, before you begin throwing verbal bricks at me and calling me a dinosaur, legalist, and pharisee, let me make an appeal. Let’s debate this on the basis of hermeneutics (principles of Bible interpretation). Read my rationale for supporting tithing. If you disagree, show me where I’ve gone astray in my biblical argument.
The Bible first mentions tithing in Genesis 28:18-20. This passage describes how Abraham paid a tithe to Melchizedek, priest and king of Salem. This is significant because Abraham’s action predates the law of Moses. Of course, the Law of Moses instructed the children of Israel to bring a tithe of their produce to the Tabernacle and later to the Temple. The Israelites’ tithes supported the priests and Levites and the poor (Num 18:20-32; Deut 14:22-29).
The great passage on tithing in the Old Testament is Malachi 3:8-10.
8 Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. 9 You are cursed with a curse, for you are robbing me, the whole nation of you. 10 Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need. (ESV)
In my view, this passage teaches three principles of stewardship. First, God’s plan for stewardship is tithing. Malachi exhorted the people to bring the “full tithe” to the Temple.
Second, God’s place is to bring the tithe to the church. Malachi instructed the Israelites to bring their tithes to the “storehouse.” This was a storage area in the Temple. In Old Testament times the people tithed produce and animals rather than currency. So, the products they brought had to be stored before distribution to the Levites, priests, and the poor. The New Testament equivalent to the storehouse is the church. The old time SBC preachers used to talk about “storehouse giving,” tithing to the church rather than other Christian ministries.
Third, God’s promise is to bless those who faithfully tithe.
Now, I realize that some readers are thinking, “Yes, Mark, but this is Old Testament teaching. What does the New Testament say?” We’ll get to that shortly, but let me point you to an important declaration by the Apostle Paul. In 2 Timothy 3:16 he writes,
16 All Scripture is breathed out by God and profitable for teaching, for reproof, for correction, and for training in righteousness, (ESV)
When Paul mentioned “all Scripture,” he referred to the Old Testament. The New Testament did not exist yet. As he wrote those words, Paul was writing the New Testament. Therefore, Paul instructs us to accept all of the Bible as God’s holy Word. To put it another way, the Old Testament has the same authority as the New Testament. So, in my view, this passage in Malachi applies to believers today.
What does the New Testament say about tithing? Not much, but Jesus did mention tithing in Matthew 23:23 and Luke 11:42 (parallel verses). Matthew 23:23 reads,
23 “Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others. (ESV)
In commenting on this verse, Dr. Louis Barbieri of Moody Bible Institute writes,
“Being so busy with small details, they [the pharisees] never dealt with the important matters. Jesus was not saying tithing was unimportant; He was saying they were neglecting the one at the expense of the other. They should have been doing both.” (Bible Knowledge Commentary, 1:74-75)
Luke 11:42 says,
42 “But woe to you Pharisees! For you tithe mint and rue and every herb, and neglect justice and the love of God. These you ought to have done, without neglecting the others. (ESV)
In his volume on Luke in the New American Commentary, the late Dr. Robert Stein, who taught at Bethel Seminary and Southern Baptist Seminary, writes,
“Jesus probably meant that tithing in general was commendable and not that they should follow all the oral traditions on tithing. Tithing herbs was not condemned; neglecting more important issues was.” (341)
The Criswell Study Bible note on Luke 11:42 reads,
“Jesus challenges the Pharisees’ failure to observe judgment and love in the law; whereas, on the other hand, He affirms their practice of tithing even insignificant garden vegetables. The full revelation of God in the N.T. reveals that we are to practice one hundred percent stewardship (cf. 2 Cor 8:9). All we have belongs to God and should be used for His glory and according to His dictates. Tithing is only the beginning place of Christian stewardship, not the end. God does not want you to give less than the tithe, but He may want you to give so much more through His enabling grace.”
This statement from the Criswell Study Bible expresses my view of stewardship. My observation is that views on tithing vary somewhat according to generation. Younger pastors often view tithing as a legalistic practice from the past. My generation (I’m 76 years old) was taught tithing. I can remember when “Prove the Tithe Sunday” was an annual observance in many SBC churches. I doubt that many churches practice this now. I’m not one that believes the old ways are always best, but I do believe the neglect of preaching and teaching on tithing has hurt our churches.
In closing, I realize I’ve presented a one-sided argument in this post. In a seminary paper, I would expect my student to present both sides fairly and then draw a conclusion. I’ve not done that. I plead lack of space. Beyond that, I’m sure those who disagree with me will present the opposing viewpoint. A last reminder—let’s debate on the basis of Bible interpretation.
Addendum: I wrote this essay, and two days later, Baptist Press published an article on tithing. Todd Gray, the Executive Director of the Kentucky Baptist Convention, wrote an article entitled, “Who will fund the mission?” In the article, he advocates teaching and practicing tithing. I’m comforted to know that I’m not the only one who “still” believes in tithing. You can read his article here: FIRST-PERSON: Who will fund the mission? | Baptist Press.
