What does the Bible say about Christian tithing?

The giving of a tenth to God, or to His representatives, was practised long before the law enforced it. Abraham gave tithes of the spoils to Melchizedek, and Jacob vowed that he would give to God the tenth of all that God might give to him. Gen. 14:20; Gen. 28:22; Heb. 7:2-9.

The tithes under the law were: 1. Those given to the Levites: they embraced a tenth of all produce. Every tenth animal as it passed under the rod was to be given, whether it was good or bad. Lev. 27:30-33; Num. 18:21-24. Again a tenth of the tithe given to the Levites was a portion for the priests. Num. 18:26-28.

2. On coming into the land a second tenth of all produce was to be taken to Jerusalem ... to be eaten there by himself, his children, his servants, and any Levites. Deut. 12:6-12; Deut. 14:22-27.

3. Every third year (called 'the year of tithing') a third tenth was given ... to be laid up 'within the gates,' and there shared by "the Levites ... and the stranger, and the fatherless, and the widow." Deut. 14:28-29.

Now it is commonly thought that because of the mention of tithes, therefore the Israelite had to give a tenth only; but this is a mistake, he had to give far more. Every step of his pathway as a farmer and agriculturist (which is what most Israelites were), had to be marked by giving.

Those best able to judge in the matter calculate that the godly Israelite would thus give one third or more of his total produce for the year, as a matter of course as his ordinary duty, before he even began to give for voluntary offerings, free-will offerings, thanksgiving offerings, vows, etc.

These three sets of tithes would alone amount to between a fourth and a fifth of all the produce.

"Wherein shall we return? Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings." Jehovah takes them on the lowest possible ground. "Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, says Jehovah of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it."

They had to be told that 'tithes and offerings' had been withheld, and so what should have been given to God had been spent on themselves. ... And what is the practice in Christendom today; and even among true Christians? We fear that very similar charge could be maintained against all too many of us. Small wonder then, if we see but small result from the work in which we do engage.

A definite tenth or fifth is not enforced in the N.T., but liberality is enjoined. "God loveth a cheerful giver:" he that soweth sparingly will reap sparingly; and he that soweth bountifully will reap bountifully. ... Paul told the saints to lay by for the special collection he was making for the poor 'as God had prospered' each. God required of them according to what they had, and not according to what they had not. The poor widow who cast in the two mites cast in more than the rich, for it was her whole living.

We are not under law, but under grace, and we therefore have no such prescriptions as to what we are to give to the Lord; but may there not be some most valuable instruction for us in these solemn words? Nay, is it not true that now all that we are and have belong to Him who has redeemed us through His precious blood? Much more, then, should we enter into such a word as this, "Honour the Lord with thy substance, and with the firstfruits of all thine increase," if we have understood at all the responsibilities of grace, the grace which has been displayed in our redemption through God's unspeakable gift.

Let us not be afraid even of figures, asking ourselves, if need be, "How much have we given of our income for the Lord's use?" or, "What proportion have our gifts borne to what we have received?" Ah! beloved, if we thus examined ourselves on this subject, would not many of us have to own that the Lord might also have a controversy with us, and truly say, "Ye have robbed God"?

To pray is always well, but to pray while we are withholding from God, and without self-judgment on this account, is useless. Our prayers may be enlightened and fervent ... but let us not forget that He is the heart-knowing God, and may therefore be keeping back the answers to our petitions because we are not practically responding to the "grace of our Lord Jesus Christ, who, though He was rich, yet for our sakes became poor, that we through His poverty might be rich." (2 Cor. 8:9.)

If all was rigid and fixed, there could be nothing but of necessity, and therefore there would be no real giving at all. This would be to contradict Scripture, which says, "Not grudgingly, or of necessity: for God loveth a cheerful giver" (2 Cor. 9:7), and the Christian would become a machine, and the work of God rendered of no avail.

If it be asked what the proportion should be, the answer is, "Every man as he hath purposed in his heart." (2 Cor. 9:7.) Nothing can be laid down, but it will be found that the pleasure and luxury of giving increases with the giving, and, as again and again we wait on the Lord about the matter ... we long to give more and more; so that we have heard of a case where one who began by giving a tenth ended by giving nine-tenths.

It will, however, be objected, that firstly we are not under the law but under grace, and secondly we are a heavenly, and not an earthly people, and that our blessings are of another order.

To the first of these objections the answer is exceedingly simple: Let it be fully granted that we are not under the law but under grace, then surely grace, when really understood, will exceed law, even as the Lord not only loved His neighbour as Himself, but far more than Himself, and He is our Model, while our commandment is not the legal one, but the commandment of love, which makes the fulfilment easy instead of difficult.

In Israel's economy the Levite was to be specially cared for by the people giving their tithes to him. In the Christian economy there is no stated rule; only special principles are given to be carried out by the motive power of the love of Christ.

1st. Christ as the great motive power and example of giving (2 Cor. 8:9); 2nd. the gift of the manna and the way it was collected and distributed (2 Cor. 8:14-15); 3rd. the governmental results in blessing as to giving (2 Cor. 9:6-11).