Is tithing normative for Christians? For some, a cursory look at the passages on tithing shows that in biblical times the tithe functioned primarily to sustain the Levites and priests as their reward for the service of the sanctuary and, therefore, because Jesus’ death brought an end to the sacrificial system and its priesthood, the practice of tithing likewise has no relevance for the church, which has no Levitical priesthood. Further, they suggest that not only does the New Testament not require believers to tithe their income, but also its concept of the priesthood of all believers undermines the structural foundation upon which the tithe is based. Again, some think that because the Israelites were required to tithe farm produce and livestock even though they had access to money, tithing was intended for, and could only operate within, an agrarian economy, not in a monetized economy like today. And others insist that the New Testament promotes voluntary offerings (instead of mandatory offerings at specific percentages) as the model for the church.

Objections to tithing such as the foregoing must be evaluated against the principles of sound biblical interpretation. Ángel M. Rodríguez has done a more elaborate work on tithing and has implicitly reacted to some of these objections.¹ In this study, I indicate that these objections fail to recognize the strong elements of continuity which are integral to tithing (principle) and instead exaggerate elements of discontinuity which are rather circumstantial to tithing (practice). Sound biblical interpretation requires that we distinguish between discontinuities with the Israelite practice of tithing and continuities with the principle behind the practice. While the elements of discontinuity may not be transferable (e.g., the form of the tithe and its Levitical recipients), the principles underlying the practice in Israel (e.g., the theological basis of the tithe and the rationale for giving it to the Levites) are transferrable to the church as God’s new covenant people. This is the picture we find in the New Testament. So, even though Jesus and the apostles do not specifically instruct first-century Christians to give tithes to the church (and there could be reasons for this, as will be suggested in this study), they affirm the validity of the tithing principle for the church by maintaining that ministerial workers deserve their food or wages from the gospel ministry, and Paul alludes to the principle underlying the Israelite support of the Levites and priests through tithes and offerings as a basis for Christian giving in worship. I proceed by first presenting an overview of tithing in Scripture. Next, I outline the characteristics of the concept of tithing to prepare for the last major section where I deal with the objections to tithing as a Christian practice and suggest that the points of continuity between Isreal and the church with regards to tithing are stronger than those of discontinuity.

Brief Overview of the Tithe in Scripture

A detailed description of the concept of the tithe has been given elsewhere.² A brief overview here will suffice for the purposes of this study.

Genesis contains two references to tithing. As Abraham returned from rescuing captives and goods taken by the coalition of Mesopotamian kings, Melchizedek, “king of Salem” and “priest of God Most High,” brought out bread and wine and pronounced blessings upon Abraham, who in turn gave “a tenth of everything” to the king-priest (Gen 14:14–20). Jacob also promised to give a tithe to Yahweh of all that He would give him (Gen 28:22). This pledge resulted from a dream on his way to Padan Aram in which Yahweh reiterated His covenantal promises to the patriarch (Gen 28:10–22). In the examples of Abraham and Jacob, the tithe is a religious act as it is connected directly to the pronouncement of divine blessings and protection. While these instances are descriptive, there is an underlying principle that a tithe is due Yahweh and given to Him through giving to His priests.

Leviticus 27:30–32 instructs Israel to tithe their produce and livestock. The tithe is “holy to the Lord” (vv. 30, 32). It is not presented as a freewill dedication; it is His by right. The reason for requiring the tithe is not specifically stated, but Yahweh’s right to the tithe is implied in the covenant: He is the King and Redeemer of Israel, Owner of the land, and Sustainer of His people. Israel will be a sojourner with Him (Lev 25:23) and He will bless His people when they listen and obey (Deut 28:1–14). Through the tithe, Israel will recognize and worship their covenant Lord and God.

Numbers 18 deals with the duties and responsibilities of the priests and the Levites. In verses 21–24, Yahweh assigns His tithe, presented by Israel as a “contribution” to Him (v. 24), to the Levites “for their service that they do, their service in the tent of meeting” (v. 21 ESV). Having “no inheritance among the people of Israel” because of their calling, the tithe is their “inheritance” (v. 24), the “reward” for their “service in the tent of meeting” (v. 31). And then He requires that the Levites give a tithe of the tithes they receive from Israel to their brethren the priests as their own “contribution” to Yahweh (vv. 25–32).

Deuteronomy reiterates the instruction to tithe the produce of the field “year by year” and then distinguishes between this “year by year” tithe that was eaten by the Israelites during the feasts at the sanctuary (Deut 14:22–27; also 12:6, 11, 17)³ from the tithe of the “third year” that was to be given wholly to the Levite, widow, fatherless, and stranger (14:28–29).⁴ Concerning the first, the tither who dwelt far from the sanctuary and could not transport the tithe there to eat it would exchange the tithe with money and then go to the sanctuary where the tither would buy whatever they desired to eat before the Lord together with family, servants, and the Levites (Deut 14:23–26).⁵ At the end of the third year, the Israelites would bring out all the tithes (of produce) and lay them “within your gates” (14:28) for the Levites, strangers, fatherless, and widows to go in and eat (14:29). Having done so, the tither would make the solemn declaration that they had obeyed the instructions concerning the holy tithe and then request blessings for the people and the land (26:12–15). In Deuteronomy, the tithe appears in contexts of worship and eating as part of worship (chaps. 12 and 14) as well as declarations of Yahweh’s goodness and a call to covenantal faithfulness (chap. 26).

Outside the Pentateuch, Old Testament references to the tithe do not mention the eating of some of the tithe by the Israelites, but they emphasize that the tithe was the Lord’s gift to the tribe of Levi for their services in the sanctuary. Amos sarcastically invited apostate Israel to bring tithes every “three days” to their adulterous sanctuaries and there multiply their sins (Amos 4:4). As part of his religious reforms, King Hezekiah reinstated both the priestly/Levitical services and the giving of tithes to the Levites and the priests as their portion for their ministry (2 Chr 31:2–7).

Since the tithe was the livelihood of the Levites, a decision by Israel to withhold it would result in the Levites abandoning the ministry to fend for themselves (Neh 13:9–11). Such was the case in the early days of the postexilic era, leading Nehemiah and Malachi to stress the need for faithfulness, including tithing, in the covenant community. Both reiterated that the tithe belongs to Yahweh and encouraged the people to bring the tithes and offerings to the temple (Neh 10:28–39; 12:44; 13:5–13; Mal 3:8–10).

The New Testament contains few explicit references to the tithe. The references show that tithing was an ongoing practice in first-century Israel. Jesus stated that the Pharisees tithed every little produce (even of herbs, not required in the law) and yet neglected justice, mercy, and faith which are weightier matters of the law (Matt 23:23–24; Luke 11:42), and in His parable in Luke 18, a Pharisee boasts of his acts of piety including tithing everything he acquired (v. 12). Jesus’ statements underscore tithing as a duty of the worshipper, but which must be accompanied by other biblical values.⁶ The writer of the book of Hebrews compares the Levitical priesthood with the priesthood of Jesus and mentions the receipt of tithes by the Levites against Abraham’s giving of the tithe to Melchizedek (Heb 7:5–9). The change of the “law” in Hebrews 7:12 refers to the discontinuation of the Levitical priesthood rather than a change in tithing (Heb 7:12–16). The fact that Abraham (and through him Levi) gave a tithe to Melchizedek shows not only that the Levitical priesthood was inferior to that of Melchizedek, whose priesthood is likened to Christ’s, but also that tithing precedes the Levitical system and therefore cannot be contingent on it (Heb 7:9–10). “In the one case tithes are received by mortal men, but in the other case, by one of whom it is testified that he lives” (Heb 7:13 ESV). Finally, as we shall see, Paul alludes to the receipt of the tithes and offerings by the Levites and priests as reward for their services in the tabernacle as a pattern for supporting gospel workers (1 Cor 9).

Characteristics of the Tithe

Theology of the Tithe

Leviticus 27 and Numbers 18 allude to the theological foundation of tithing among God’s people. By presenting the tithe among vows and things consecrated to Yahweh, Leviticus underlines that tithing is a religious act. The tithe is given in recognition of Yahweh as Israel’s King and Lord who owns not only the land of Canaan (Lev 25:23),⁷ but also Israel as a chosen people called to serve Him and whom He blesses with the fruit of the land as they remain faithful to the covenant (Deut 26:12–15; Mal 3:6–10).⁸ Yahweh’s right to the tithe as Israel’s King and as God combines the ancient Near Eastern practice of giving (some form of) a tithe to the king and/or the cult (cf. Gen 14:18–20; 1 Sam 8:15–17).⁹ The religious character of the biblical tithe is also present in the instances of Abraham and Jacob. In both cases, the tithe is mentioned in the context of Yahweh’s blessings and protection, and Jacob specifies that his tithe is a tenth of what Yahweh gives him (Gen 14, 28).¹⁰

Malachi highlights the theological character of the tithe by stressing that the waywardness of postexilic Judah included their withholding Yahweh’s tithes and offerings and that their spiritual return to Him had to be marked also by returning tithes and offerings to Him (Mal 3:6–10). Because the tithe is His due from His people, Yahweh is displeased when they withhold the tithe; the prerogative is His, however, to bless them for obedience (Deut 26:12–15; Mal 3:8–10).¹¹

Tithing and Worship

Tithing one’s income to Yahweh is an act of worship. By this act, Israel did not merely acknowledge Him as their King (as in the ancient Near Eastern practice) but more importantly as the Creator God who redeems and sustains. Giving characterizes biblical worship. Worshippers commit both themselves and their means to God in response to His goodness, grace, and blessings (Deut 16:16–17; 1 Chr 29:10–19; Rom 12:1–2; 2 Cor 8:3–5). The tithe is mentioned specifically in the contexts of worship and ministry of the tabernacle. It appears among things dedicated to God (Lev 27), in the context of the Levitical assignment (Num 18), and in the contexts of worship and festal celebrations at the sanctuary (Deut 12, 14), as well as declarations of devotion and faithfulness (Deut 26). Its primary recipients in Israel (the tribe of Levi) were the leaders of the corporate worship at the sanctuary (Num 18; 2 Chr 31; Neh 10, 12–13; Mal 3).

There is a social dimension to the tithe, especially as the “year by year” tithe was shared with Levites at the sanctuary during the feasts (Deut 12, 14) and the tithe of the “third year” was given out not only for the Levite but also the stranger, fatherless, and widow (Deut 14). These categories of persons shared one characteristic: landlessness, which largely meant earning no income. Through the tithe of the third year, therefore, Yahweh provided for the landless and by that encouraged communal solidarity among Israel. Yet the tithe was not merely a community-building mechanism; it was an institution whose social dimension served the devotional (cf. Deut 26).

Insofar as the tithe is given in worship to the Giver of all things, tithing is an act and expression of stewardship. Moreover, tithing provides an opportunity for God’s people to become more like Him in giving. Through this spiritual exercise, the worshipper emulates the character of Him who gives us His love and forgiveness freely.

Form of the Tithe¹²

Leviticus 27 is clear that the tithe consisted of produce of the land (particularly, the field) and livestock. The inheritance of the land of Canaan was a key promise of the covenant. It was this land Israel would possess and live in, and their main occupation would be farming and raising of livestock. The description of Canaan as the land flowing with milk and honey highlights its richness for these occupations. And the division of the land by names had agriculture in the backdrop. Since agriculture would be the main occupation of Israel, it is understandable that the tithe is given in the forms in which they would receive income: crops and animals.

Being the Lord’s levy on income from the land, we can infer that tithing was expected of those who received income from the land—that is, landed Israelites who cultivated fields and raised animals. This would also mean that the landless or those who had no source of income would ordinarily not have to return tithes. The tribe of Levi, the stranger, the fatherless, and the widow would be among this category. Interestingly, however, the tithe that the Levites received was considered for them as “produce of the threshing floor, and as produce of the winepress” (Num 18:30 ESV; also v. 27) and therefore tithable. This example of the Levites—of paying tithes out of the tithes they received (Num 18:25–32)—suggests that those who earned income from donations or agricultural sources were also to present a tithe to Yahweh.

Recipients of Tithe and the Rationale

The rationale for assigning the tithes to the Levites is clearly stated in Numbers 18. It is because Yahweh appointed that tribe to the ministry of the tabernacle, for which assignment also they were not to receive a tribal territory of land, that He gave them the tithes of Israel. Yahweh Himself was their inheritance, so that the tithes and other contributions due Him from Israel were theirs. The rationale is repeated several times in the chapter: (1) Israel’s tithe, presented as a “contribution” to Yahweh (Num 18:24) is to be given to the Levites “for their service that they do, their service in the tent of meeting” (v. 21 ESV); (2) like the priests (vv. 1–20), the Levites had “no inheritance among the people of Israel”; the “tithe of the people of Israel” was their “inheritance” (v. 24); (3) the tithe was the “reward” for their “service in the tent of meeting” (v. 31). From the tithes of Israel, the Levites would apportion a tithe as their contribution to the Lord and give it to the priests (vv. 25–32). Subsequent references to the right of the Levites to receive the tithe recall Numbers 18. Even though the Levites received the tithe, it remained Israel’s contribution holy to Yahweh (Lev 27:30–32; Deut 26:12–15).

Laypersons and the Eating of the Tithe

We noted already that, unlike in Leviticus–Numbers, there is a distinction in Deuteronomy between the “year by year” tithe which the Israelite tither was allowed to eat at the sanctuary during the festal celebrations (Deut 14:22–27; also 12:6–17) and the tithe of the “third year,” all of which the tither had to give for the Levite and other beneficiaries (Deut 14:28–29; 26:12–15). The difference in the treatment of the tithe in Deuteronomy has led to several interpretations.

A historical-critical way to approach the different treatment of the tithe in Leviticus–Numbers and Deuteronomy is to assume that such variance resulted from a conflation of disparate sources by redactors.¹³ There is no justification, however, for this source-critical suggestion. The references to the tithe in Leviticus–Deuteronomy fit so neatly within their contexts in a way that shows that they are original to the biblical writers.¹⁴

Aside from the source-critical conjecture, there are two ways the treatment of the tithe can be interpreted: (1) a complementary interpretation (i.e., tithe regulation in Deuteronomy further explains that of Leviticus–Numbers)¹⁵ or (2) a distinctive interpretation (i.e., Deuteronomy distinguishes different kinds of the tithe not presented in Leviticus–Numbers).¹⁶ The second interpretation is not only the view favored by most scholars but it is also the one suggested in the Septuagint and upheld in Jewish literature.¹⁷ According to this interpretation, every year the Israelite would give a first tithe (first 10 percent of the produce) to the Levites (Lev 27:30–33; Num 18:21–32) and eat a second tithe (another 10 percent) in a household fellowship meal at the sanctuary together with the Levites (Deut 12:6–19; 14:22–27). In the third year, the tither would not eat the second tithe but give to the Levite, the stranger, the fatherless, and the widow (Deut 14:28–29; 26:12–15). It is also suggested that the tithe of the third year was stored in the tither’s house for its beneficiaries to come in and eat.¹⁸

Thus, based on the most widespread understanding, the tithe the Israelite laypersons ate and the one which they gave to the strangers, fatherless, and widows was the second tithe, not the Levitical tithe. It should be noted, however, that while it is convenient to use the terms “first tithe” and “second tithe,” in the biblical text there are two designations of the tithe: the “year by year” tithe and the tithe of the “third year,” which is referred to as “the year of the tithe” (v. 12).¹⁹

Whatever the details might have been, it appears that the eating of the tithe by the Israelites was an accommodation that could discontinue whenever necessary. First, unlike the Levites and priests who ate the tithes of Israel in their homes or anywhere (Num 18:31), the Israelites could eat the (second) tithe only at the sanctuary during the festal celebrations in the form of sacrificial meals (Deut 12:4–19; 14:22–27). The sacrificial nature of the eating of the tithe by lay Israelites meant this practice would cease upon the discontinuation of the sacrificial/festal system. Second, outside of the Pentateuch, distinction is not made between the kinds of tithe (i.e. “year by year” and “third year”), and there is no mention either of the eating of the tithe by the Israelites or of the widow, fatherless, and stranger benefiting from it. We find references only to the tithe being brought to the storehouse for the Levites and priests. Malachi’s instruction to bring “all the tithe” to the storehouse (Mal 3:8–10) does not seem to make room for the eating of the (second) tithe as in Deuteronomy 12 and 14, at least in the immediate postexilic era. A similar impression is present in the book of Nehemiah where the congregation sent the tithe “year by year” to the temple for the Levites and the priests (Neh 10:35–38). Even before the exile, Hezekiah’s reinstitution of the tithe mentions only the gathering of the tithes at the temple for the Levites and priests (2 Chr 31:5–16). If this observation is correct, we can conclude that while the instruction to tithe was ever normative, the eating of the tithe by the Israelites was an accommodation that fit well with the sacrificial system and could be discontinued when necessary.

Tithe and the Storehouse

Although the Pentateuch does not explicitly mention the gathering of the tithes in a “storehouse,” the idea is that Israel would bring the tithes to the Lord through His designated servants, the Levites. The fact that the Levites had to apportion a tithe of their tithes for the priests would require that the tithes be collected at some central location(s), from where also they would be distributed (cf. Num 18:26–28). The forty-eight cities allotted to the tribe of Levi (Num 35:6–8; Josh 21:41) could have served as collection points for the tithes,²⁰ or arrangements that are not specified in the Pentateuch may have been made to collect the tithes.

Outside of the Pentateuch, however, the gathering of the tithes takes place at the sanctuary, the ministerial headquarters of the Levites and priests. The temple had storerooms where contributions including the tithes were collected and distributed.²¹ Hezekiah’s instruction in 2 Chronicles 31 to prepare chambers for the contributions, including the tithe, may have followed an earlier practice. The king not only instructed that the chambers be prepared to store these contributions, but he also appointed Levitical officers over the contributions, some in charge of apportioning and others distributing to the Levites and the priests in their cities (vv. 8–19). This practice continued in the postexilic era, with both Nehemiah and Malachi instructing that the tithes be brought to the storehouse or the chambers of the temple (Mal 3:10; Neh 10:35–38; 13:4–5, 12). And like Hezekiah, Nehemiah appointed Levitical officers to collect the tithes from the towns of Israel and then either bring the portion of the priests to the chambers of the temple (10:37–38) or bring all the tithes into the chambers or storehouses of the temple and distribute them from there to both priests and Levites (Neh 12:44; 13:9–13). Whatever the exact details might have been, the Levites, and wherever they gathered, were the collection and distribution point of the tithes.

Tithing and the Christian Church

In this section, we will closely look at the validity of key objections to Christian tithing (see Introduction) with regards to hermeneutics and the factuality of these objections in light of the characteristics of the tithe previously described. Hermeneutical frameworks that object to tithing largely tend to treat the Pentateuch as Mosaic law for Israel that is not particularly binding for the Christian church. Yet such a presupposition contradicts the testimony of Jesus and the writers of the New Testament who considered the Old Testament, and especially the Pentateuch, to be valid and authoritative for their own lives and for all others who followed Christ (e.g., Matt 4:4–10; 5:17–20; Acts 15:13–29).²²

In interpreting Scripture, certain foundational principles need to be kept in mind, a few of which may be mentioned here. First is the fact that Scripture interprets itself. This means, among other things, that we carefully consider not only the whats and hows of practices (i.e., forms) in Scripture but also their whys (i.e., principles behind them). This also means that, due to changes in historical contexts, some Christian practices may differ in form from Israelite practices. So, for instance, while tithing is applicable to the church in principle, it does not have to take the same form it did in Israel.

Second, since the New Testament does not supplant the Old Testament, the New Testament does not have to repeat a command in the Old Testament to validate it for Christians. Thus, the church may adopt tithing principles from the Old Testament even if the New Testament does not explicitly command tithing. Nonetheless, we find allusions to many concepts and portions of the Old Testament by which the New Testament affirms the authority of the Old Testament as God’s Word for His people—Israel and the church. For example, when the church in Acts 15 takes certain decisions regarding Gentile believers, the action is based both on the Prophets (Amos 9:11–12) and the Pentateuch (esp. Lev 17:3–14; 18:1–30; 20:10–21). And as we shall see, both Jesus and Paul allude to the Levitical tithing system as a point of reference for their teaching that gospel workers deserve wages from the ministry.

Third, Christian theology is built not merely on specific words or commands but on the full witness of Scripture and principles emerging from it. Accordingly, faithful interpretation resists the temptation to marshal selective proof texts for or against a position; instead, it submits to the shaping authority of the Bible as a whole. In some of His encounters with the Pharisees and scribes, Jesus showed that selected exegesis advances only narrow, self-serving traditions rather than the intent of God’s revelation (e.g., Matt 23; Mark 7:1–23; John 9).

Finally, even though the New Testament affirms the validity of the Old Testament for Christians, we need to recognize not only continuities but also discontinuities between Israel and the church with regards to some practices. Israel had been God’s special people prior to the cross (Matt 10:6–7), but in Christ God has chosen all, whether Jew or Gentile, as His people (Acts 1:8; Rom 9:23–26; Eph 1:3–6). The sacrifice of Christ brought an end to the sacrificial ministry of the tabernacle and its priesthood characteristic of the old covenant (Dan 9:27; Mark 15:38). When the old covenant is contrasted with the new, the focus is often on Christ’s once-for-all sacrifice and superior ministry as against the sacrificial system of the earthly tabernacle (Heb 8:5–7; 9:11–15). Yet the covenant relationship between God and His people continues in its new phase (see Jer 31–33), one which Christ has confirmed with His own blood (Dan 9:27; Matt 26:28). The tithes of Israel were not connected to the sacrifices; they did not play a symbolic role to be discontinued at the termination of the sacrificial system. The tithes were the remuneration—“inheritance” and “reward”—of the Levites and priests for the service of the sanctuary (Num 18:21, 24, 31). It was the partaking of the (second) tithe by the laity that occurred in a sacrificial/festal context at the sanctuary and which could change without affecting the principle of tithing.²³ In the covenant relationship, there is continuity between the Israelite worshipper’s relationship with Yahweh and that of the Christian with Christ. The Christian is called to worship God with heart and means as did the Israelite.

With regard to the tithe, it is important to acknowledge that while there are discontinuities that require us to refrain from transferring the Israelite practice to the church in toto, solid continuities in theology and rationale of the tithe provide justifiable grounds for the church to adopt tithing in principle. Table 1 summarizes the areas of discontinuity (contextual and changeable) and continuity (non-contextual and transferrable) in tithing based on the characteristics of the tithe outlined in the previous section.

Table 1. Contextual and Non-Contextual Characteristics of Tithe

Discontinuity in Practice

As Table 1 shows, the discontinuities regarding tithing primarily relate to practice rather than principle. Elements of the Israelite practice of tithing that are contextual and changeable include the form in which the tithe was given, the human recipients of the tithe, and the eating of the tithe by the tither. To these we may add the common objection that the New Testament does not specifically ask Christians to tithe.

As we noted already, ancient Israel was primarily an agrarian economy where income was received mostly in the form of produce and increase in livestock. For that reason, one should expect that the tithe be given in the same form the income was received. But there could be several other possible reasons. For example, first, the tithe possibly needed to be in the form of crops and livestock because its beneficiaries used it in that form, both for family provisions and for sacrifices at the sanctuary. Second, in a non-cash society where every income earner was expected to return a tenth of income to Yahweh, it would be most inconvenient to require the tithe in the form of money. Money was available in Israel in Old Testament times, for which reason everyone numbered in the census had to pay the tabernacle tax of half a shekel (Exod 30:13). Yet beyond the simple reality that money was scarcely in circulation, almost everyone produced the same crops and raised the same livestock, leaving virtually no demand for goods that were already available in every household.

Nonetheless, the provision allowing the exchange of the tithe for money—by the one who lived very far from the tabernacle and could not transport the tithe there to eat it as part of the festal celebrations—could mean that the tithe could come in the form of money, though this was not the normal practice (Deut 14:22–27).²⁶ At the same time, however, changes in the mode of income, occupation, or economy would mean that worshippers should give the tithe in whatever form they receive income. The content of Abraham’s tithe is not specified, but it certainly included spoils of possessions and food (Gen 14:11–12, 16; Heb 7:4). Jacob pledged to give a tithe of everything he possessed (Gen 28). And in a self-praise in Jesus’ parable in Luke 18, a Pharisee indicates he tithed everything he acquired (v. 12; ktaomai is used for the acquisition of gold and silver [Matt 10:9], a field [Acts 1:18], etc.). We could conclude that while in practice the tithe would generally come in the form of crops and livestock in line with Israel’s main occupations, in principle it could come in any other forms income was received (such as money) and at any frequency. There is no justification to limit the tithe permanently to farm produce and livestock.

The discontinuity between the priests/Levites in Israel and the gospel worker are quite clear; the one assumed an inherited, tribal office and ministered in a tabernacle whose earthly function came to an end at the cross, and the other is personally called into ministry and does not offer sacrifices or mediate on behalf of believers. Even so, it is inappropriate hermeneutically to emphasize the form of the Levitical structure over against the principle by which the Levites were assigned the tithes of Israel (Num 18). While Christian gospel workers are not Levites, they occupy themselves fully in the Lord’s ministry as did the Levites, who for that reason received the tithes as reward for their ministry. This same principle is the basis upon which the New Testament teaches that gospel workers deserve their wages from the ministry. Thus, once we acknowledge that the tithe belongs to God and is given for His cause, we must hesitate to limit its beneficiaries to the tribe of Levi. Further, the objection based on the concept of the priesthood of all believers in Christ—arguing that one believer should not give tithe to the other—is not a valid one. Such an understanding would also contradict the New Testament’s call to give generously. The priesthood of believers is mentioned in the context of their call out of darkness into the light and the responsibility that places upon them to proclaim the goodness of God (1 Pet 2:1–12). It is not a priesthood that requires that they refrain from giving for the Lord’s cause. Although the New Testament teaches the priesthood of all believers, it also teaches that gospel workers deserve their wages from the support of the ministry that tithing best provides.²⁷

The partaking of the tithe by the Israelite tithers and their families should not provide an excuse for Christian tithers to use their own tithes. As noted earlier, even though the Israelites ate the “year by year” tithe (i.e., second tithe), they could do so only at the sanctuary during the festal celebrations and in the form of sacrificial meals (Deut 12:4–19; 14:22–27). This festal/sacrificial context suggests that the eating of the tithe could not continue after the sanctuary system came to an end. Moreover, as previously suggested, the participation of the Israelite lay person in the eating of the “year by year” tithe was an accommodation that would cease when necessary, and there are hints even within the Old Testament that this was likely the case.²⁸

Finally, the common argument that Christians do not need to tithe because the New Testament does not command tithing is problematic. We noted already that the New Testament does not need to repeat a command in the Old Testament in order to validate it for Christians.²⁹ We also noted that Jesus’ statements on tithing (Matt 23:23–24; Luke 11:42; 18:12) affirm tithing for worshippers; they are not to leave this practice “undone” (Matt 23:23). The view that Christian believers are called to give only freewill offerings and not the tithe is often based on Paul’s appeals for offerings (Acts 20:33–35; 24:17; Rom 15:25–27; 1 Cor 16:1–3; 2 Cor 8:1–5). However, his appeals concern special collections for specific needs—particularly the relief of some believers in Jerusalem during a crisis time—and cannot be interpreted to mean that the Christian church should support gospel workers only through freewill offerings. The New Testament distinguishes between support for the poor and support for gospel workers. And, as we will discuss, the statements of Jesus and Paul (Matt 10:5–10; Luke 10:7–8; 1 Cor 9:4–14) base the principle of Christian giving in support of gospel workers on the tithing principle.³⁰

The New Testament church, for example, may have understood the applicability of the tithing principle to the new covenant community. Nonetheless, we do not find a specific instruction for believers to give tithes to the apostles. There are possible reasons for this. In practice, the tithe was connected to the temple where the priests and Levites served. In the very early days, Jewish Christians might still have been sending their tithes to the Levites. Probably not until the separation was made clear between the church and the Israelite system, and with the understanding that Christ’s sacrifice had voided the sacrificial system of the old covenant, would Jewish Christians stop sending the tithe to the temple’s storehouse. While in practice Christians would need to break away from tithing in connection with the temple in Jerusalem, in principle they would still need to give to the Lord in support of those who served full-time in the ministry, a fact that the New Testament underscores. As the church grew and established an organized, full-time ministry, tithing—the God-ordained mechanism of supporting His ministry—would become necessary for the sustenance of gospel workers. But it would take the church some considerable time to introduce the idea of tithing—a time that would come, at least on record, after the New Testament period.³¹ In the meantime, however, the biblical evidence suggests that some early Christian believers contributed more than a tithe of their resources to the church (e.g., Acts 2:44–47; 4:32–5:11; 6:1–6).

Continuity in Principle

Although Christians cannot practice tithing the exact same way Israel did in view of discontinuities noted previously, they can apply tithing based on the continuities of the biblical principles underlying the Israelite practice. “One must acknowledge that although the external details of the system may vary, there are some fundamental principles or guidelines that can be incorporated or expressed in a different configuration.”³² As summarized in Table 1, elements of continuity between Israel and the church with regard to tithing appear in four of the seven characteristics of the tithe. Three of these are non-contextual and transferrable, and one is contextual but applicable.

First is the theological basis of the tithe. The foundational claims of Yahweh as Creator of humans and Lord of the covenant who redeems and sustains them are as true of the church as they were of Israel. If, as previously suggested, the covenantal claim of Yahweh upon Israel was the basis for requiring the tithe, the same will be the basis for applying the tithing principle within the church.

The second element of continuity is the giving of the tithe as an act of worship. This principle is present in the examples of the patriarchs and Israel and is the same for the church. In both testaments worshippers are encouraged to give towards God’s cause (Deut 16:16–17; 2 Cor 9:6–14), and it is the tithing principle that is particularly suitable for supporting the organized ministry of the tabernacle and of the gospel (Num 18; 1 Cor 9). Whether in Israel or the church, the tithe is given to Yahweh as King and Lord. Unlike in some ancient Near Eastern cultures where tithing was an extraction of resources by kings, in the Bible tithing is a worshipful response to God’s goodness and blessings (Gen 14, 28; Deut 14, 26; Mal 3).

The third element of continuity lies in the rationale for assigning the tithe to the Levites. As we noted in the previous section, Yahweh gave His tithes to the tribe of Levi for a specific reason: reward for the ministry of the sanctuary. If what qualified the Levites to receive the tithes was their full-time engagement in the work of the tabernacle for which they did not receive allotments of arable land to make a living, then in principle full-time gospel workers may receive the Lord’s tithe.

A final element of continuity is present also in the concept of the storehouse. The instruction in Numbers 18 required that the Levites collect the tithes at central location(s) and then distribute them from there. Tithers did not decide where or to whom to give the tithe or how the tithe was to be used. They did not give the tithes directly to individual Levites or priests; they brought them to the central collection points (Deut 14:28–29) or storehouse (e.g., Mal 3:10) from where the Levites apportioned and distributed them (e.g., Num 18:26; 2 Chr 31:11–19; Neh 12:44; 13:9–13).

As we noted already, in Scripture the storehouse is consistently related to chambers in the temple where the tithes were gathered. The temple was the ministerial headquarters of the Levites and the priests and that made it the best place to gather the tithes and apportion them from there. Although there are contextual aspects to this practice (i.e., all Israel sending the tithe to one place), the idea is clearly that tithes were collected at the designated place(s) where the Levites gathered. In principle, therefore, whether in Israel or in the church the storehouse is the ministerial headquarters of the recipients of the tithe.

Additionally, as is clear from ancient Near Eastern practices, tithing did not originate with Israel to allow the view that the discontinuation of the Levitical priesthood also meant the discontinuation of tithing. Tithing did not arise out of the Levitical system; rather, tithing was adapted to that system. The tithe of income is Yahweh’s due from His worshippers and given to Him through His chosen servants before Israel (Abraham and Jacob), in Israel (Levitical system), and beyond Israel (the church).

Jesus and Paul: Continuity in the Tithing Principle

Although the New Testament contains no explicit command requiring first-century Christians to bring tithes to the church, Jesus and Paul affirm a foundational principle that undergirds tithing: full-time gospel workers are deserving of their food or wages through the ministry they fulfill. And Paul alludes to the receipt of tithes by the Levites as an application of this principle, thereby grounding Christian giving in a broader continuity of God’s provision for those called to full-time service in the ministry.

When Jesus sent the twelve and the seventy to preach and to heal the sick, He instructed that they take nothing with them (no money, bag, bread, or extra tunic) and that they should eat from the house or town that receives them (Matt 10:5–10; Luke 10:7–8). By stating that “the laborer deserves” his “food” (Matt 10:10) or “wages” (Luke 10:7), Jesus indicated that the believers ought to support the material needs of the gospel worker. In other words, the gospel ministry should sustain the gospel worker. Paul even quotes this principle of Jesus in 1 Timothy 5:18 in writing of support for elders “who labor in word and doctrine” (v. 17)—that is, in a ministry capacity.

In 1 Corinthians 9, Paul makes several assertions to the effect that the gospel worker is worthy of sustenance from the ministry: (1) the apostle has the right to eat and drink (v. 4); (2) he and Barnabas had the right to refrain from working for a living (v. 6); (3) the soldier, the farmer, and the shepherd deserve to eat from their labors (v. 7); (4) the law states that one should not muzzle an ox when it treads out grain (vv. 8–9); (5) as those who plow or thresh do so in hope of partaking of the crop (v. 10), so Paul and his companions who sow spiritual things deserve to reap material things from those they serve (v. 11); and (6) if other gospel workers exercised this right among the Corinthians, Paul and his companions deserved to do so even more, though they would refrain (v. 12).

In verses 12–14, Paul buttresses his point by alluding to the example of the Levites and priests who received food and other donations from Israel as reward for their ministry: “Do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar share in the sacrificial offerings? In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel” (ESV). It has been suggested that Paul is here making a general reference to temple service rather than specifically to the service of the temple in Israel. While it is true that in both Jewish and pagan cult ministrants ate from their ministry,³³ there is some internal evidence here to suggest that Paul has the Levitical service in mind.³⁴ For example, he seems to distinguish between temple workers in general and priests who officiate the sacrifices.³⁵ In verse 13, “those who are employed in the temple service” and “those who serve at the altar” seem to describe the Levites and the priests respectively. This distinction fittingly describes the Levitical system. The Levites were employed in the service of the tabernacle/temple, but they did not offer sacrifices on the altar; the priests did. Similarly, Paul’s reference to “food from the temple” (lit. “eat from the temple”) and “sacrificial offerings” (lit. “share in the altar”) seems to preserve the distinctions in food outlined in Number 18: tithes shared by both Levites and priests (vv. 21–32) and priestly portions of sacrificial offerings (vv. 8–20).³⁶ Paul also uses the word thusiastērion, which is used exclusively for the biblical altar rather than a pagan one.³⁷ Further, that the Old Testament serves as backdrop for Paul’s analogy here is supported by the fact that, in the previous set of arguments, he appeals to the biblical law (esp. Deut 25:4). And, finally, Jesus’ command to which Paul appeals would have the biblical system rather than the pagan practice as its background.³⁸

So, Paul builds his argument not only on everyday life (1 Cor 9:7, 10) and biblical civil law (vv. 8–9) by which he could also claim the right to reward, but he also cites a key religious example (v. 13) and the Lord’s command (v. 14). Paul himself may not have exercised his right to eat from the ministry as he may have sustained himself through his own trade (Acts 18:3–4; 1 Thess 2:9–10; 2 Thess 3:8), but he must inform the Corinthian believers of the Lord’s command that gospel ministers be sustained from the ministry. Remarkably, though he and Barnabas did not exercise this right in their ministry to the Corinthians (1 Cor 9:12, 15),³⁹ Paul received gifts and support from the church at Philippi and likens these gifts to a sweet-smelling sacrifice acceptable and pleasing to God (Phil 4:15–18).⁴⁰

Paul implies in 1 Corinthians 9:13–14 that gospel workers deserve their wages from the ministry just as the tribe of Levi deserved their wages from the ministry of the tabernacle. It appears that, for Paul, full-time gospel ministry meets the criterion for which God assigned the tithes and offerings to the Levitical priests in Israel. By alluding to Numbers 18, he seems to consider the system of tithing and offerings in Israel as an authoritative example of the application of the principle that those who work in the ministry warrant material support from the ministry. But his ultimate authority is the word of Jesus, who “commanded” (diastassō) that gospel workers receive support from the church. One scholar suggests that “since Jesus considered the preaching mission to be a full-time task that prevented the missioner from earning income in a normal occupation, he established their right to be supported.”⁴¹ If the Lord’s command is that gospel workers “live” (make their living) in the “same way” (houtōs kai, “thus also”) the Levites and priests did, then Paul is presenting the Levitical system as being applicable to the church in principle (1 Cor 9:14).

In verses 13–14, therefore, Paul grounds Christian giving in support of the gospel work on the tithing principle and the command of Jesus to that effect, thus preparing the way for the configuration of a system of giving in line with that principle. For him, the theology that underpins Old Testament tithing and non-sacrificial freewill donations is the same that should underpin Christian giving. And as the Old Testament makes a distinction between required contributions to the Lord (i.e., tithes, temple tax) and voluntary offerings (votive offerings, project offerings), so Paul speaks not only about the tithing principle (“those who proclaim the gospel should get their living by the gospel”) but also freewill offerings in support of those in need (e.g., contribution for the saints in Jerusalem).⁴²

Conclusion

After a study of tithing in Scripture, Rodríguez has concluded “the biblical evidence indicates that the practice oftithing was not limited to a particular historical period or to a specific ethnic group. The theology it embodies and itsimpact on the life of believers and their relationship and dependence on God transcends time and culture.”⁴³ The present study has suggested that although objections to tithing may appear legitimate at first glance, they are largely mistaken exegetically and theologically. There are discontinuities between Israel and the church with regards to tithing that disallow transferring the Israelite practice to the church in toto. Yet a closer look at the characteristics of the tithe reveals that there are more elements of continuity than there are of discontinuity. The theological and devotional underpinnings of the tithe as well as the rationale for assigning it to the Levites transcend every culture and ecclesiastical system. Tithing cannot be restricted to Israel any more than can the recognition of Yahweh as Creator, Redeemer, and Sustainer, which is the foundation of the practice.

The absence of a Levitical priesthood in the church is probably the strongest argument against tithing, but the Levitical structure itself was an adaptation, not the origination, of the tithing principle. The fact that tithing had been practiced before Israel as a nation should inform us that Israel’s Levitical priesthood is not intrinsic or indispensable to tithing. The New Testament not only reiterates that gospel workers deserve their food and/or wages from the ministry, but it also suggests that full-time, organized gospel ministry meets the criterion for which God assigned His tithe to the Levites. By grounding Christian giving in support of gospel workers on the tithing principle, the New Testament allows a configuration of tithing for the church stripped of the Levitical structure.

Yet the Bible calls believers to a stewardship relationship with God that cannot be reduced to mere percentages of income. Stewardship begins with the recognition and appreciation of what God has done for us and then committing ourselves to walking with Him faithfully. This includes giving to God ourselves and our resources sacrificially in service to Him and others (2 Cor 8:1–6). Thus, the sacrificial giving to which the Bible invites us goes beyond the minimum 10 percent of income we give as tithe. Early Christian believers gave more than a tithe of their means, thus exemplifying what it means to give generously and sacrificially.