23/07/2026
*Tithing and the Christian*
A Biblical perspective:
This lesson aims to answer the question: Is tithing binding on Christians today? The answer should come from Scripture rather than tradition or personal opinion.
*1. What is Tithing?*
The word tithe means "a tenth" (10%). It refers to giving one-tenth of one's increase to God under specific circumstances.
*Key texts:*
Genesis 14:18-20
Genesis 28:20-22
Leviticus 27:30-33
*2. The Origin of Tithing*
Tithing existed before the Law of Moses, but it was not a command for everyone.
A. Abraham's Tithe
After defeating the kings, Abraham voluntarily gave one-tenth of the spoils of war to Melchizedek.
Genesis 14:20
*Important observations:*
It was voluntary.
It happened only once in Scripture.
It was from war spoils, not from Abraham's yearly income.
There is no command for Abraham or his descendants to repeat it.
*B. Jacob's Vow*
Jacob promised God:
"If God will bless me... then I will surely give You a tenth."
(Genesis 28:20-22)
Again:
It was voluntary.
It was a vow.
It was not a command.
*3. When Did Tithing Become a Law?*
Tithing became a command under the Law of Moses.
God instructed Israel to tithe.
Leviticus 27:30-33
This was not optional.
*4. Who Was Required to Pay Tithes?*
The command was given to:
The nation of Israel.
Those living under the Law of Moses.
It was never commanded to Gentile nations.
*5. Who Received the Tithes?*
The tithes belonged to:
A. The Levites
Numbers 18:21
The Levites received the tithes because they had no inheritance of land.
*B. The Priests*
The Levites themselves gave a tenth of what they received to the priests.
Numbers 18:26-28
*6. What Was Tithed?*
Many assume tithe always meant money.
The Bible says otherwise.
The tithes included:
Grain
Wine
Oil
Fruits
Herds
Flocks
Leviticus 27:30-32
Money was generally not the tithe itself.
*7. Why Did God Command Tithing?*
Several reasons:
A. To support the Levites
Numbers 18:21
B. To support Temple worship
C. To help the poor
Every third year another tithe helped:
Strangers
Fatherless
Widows
Deuteronomy 14:28-29
Thus, tithing was also part of Israel's social welfare system.
*8. Were There Different Tithes?*
Yes.
Bible students commonly identify:
The Levitical tithe.
The Festival tithe.
The Poor tithe.
This means Israelites often gave considerably more than 10% over time.
*9. When Did Tithing End?*
Tithing as a religious command ended when the Law of Moses ended.
The Law ended at the cross of Christ.
Scriptures
Colossians 2:14
Christ nailed the written code to the cross.
Ephesians 2:14-16
The Law was abolished as the covenant governing God's people.
Romans 10:4
Christ is the end of the Law.
Hebrews 8:13
The Old Covenant became obsolete.
*10. Did Jesus Teach Tithing?*
Yes—but notice to whom.
Matthew 23:23
Jesus rebuked the Pharisees for neglecting justice, mercy, and faith while tithing herbs.
Why?
Because they were still living under the Law of Moses.
Jesus had not yet died.
The New Covenant had not yet begun.
*11. Did the Apostles Command Christians to Tithe?*
No.
After Pentecost:
No apostle commanded Christians to tithe.
No church was instructed to pay 10%.
No elder required tithing.
No example exists of Christians paying tithes under the New Covenant.
This silence is significant.
*12. How Should Christians Give?*
Instead of tithing, Christians are taught freewill, cheerful, and purposeful giving.
1 Corinthians 16:1-2
Each Christian should give on the first day of the week as he has prospered.
2 Corinthians 9:6-7
Each one should give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.
Notice:
No percentage is specified.
Giving is voluntary.
Giving is proportional to one's blessings.
Giving comes from the heart.
*13. Why Do Many Churches Teach Tithing Today?*
Some reasons include:
Tradition.
Misapplication of Old Testament passages.
Desire for a consistent source of church income.
Failure to distinguish between the Old and New Covenants.
However, doctrine should be based on what the New Testament teaches for the church.
*14. Should Christians Pay Tithes?*
From a Church of Christ understanding:
No, Christians are not under the Old Testament law of tithing.
The reasons are:
Tithing belonged to the Law of Moses.
Christians are under the New Covenant.
The New Testament never commands Christians to tithe.
Christians are commanded to give generously, willingly, and cheerfully.
This does not mean Christians should give less. In many cases, Christians may freely choose to give 10%, more than 10%, or less than 10%, according to their ability and willingness. The key point is that 10% is not a binding law under the New Covenant.
*Practical Lessons for Christians*
Respect the difference between the Old Covenant and the New Covenant.
Support the work of the church faithfully.
Give generously, not grudgingly.
Give according to your prosperity and ability.
Do not judge a Christian's faithfulness by whether they give exactly 10%.
Remember that God desires willing hearts more than legalistic percentages.
Conclusion
*Tithing was a God-given command for Israel under the Law of Moses.* It served specific purposes, including supporting the Levites, maintaining temple worship, and caring for the needy. With the death of Christ, the Law of Moses came to an end, and the New Covenant established a different pattern of giving. Christians today are not commanded to tithe; they are called to give regularly, generously, sacrificially, and cheerfully as an expression of gratitude to God and support for His work.
This approach is consistent with the emphasis in Churches of Christ that authority for Christian practice must come from the teaching of Christ and His apostles in the New Testament.
Thank you
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