Tithing is the custom of giving a portion (ten per cent) of products or money to a king or priest. The first biblical mention of tithing is in Genesis 14, when Abram returned from a great military victory and gave a tithe of the plunder he had acquired to Melchizedek, who was the king of Salem, and a priest of God. Later Jacob, Abram’s grandson, promised to give God a tenth: “Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, So that I come again to my father’s house in peace; then shall the LORD be my God: … and of all that thou shalt give me I will surely give the tenth unto thee” (Genesis 28:20-22). Giving a tenth was common among ancient nations, and was a part of the Old Covenant law.

Moses told Israel, “And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD’S: it is holy unto the LORD” (Leviticus 27:30). The payment of the tithe was largely to support the Levites, who did not receive the land inheritance that the other tribes received. The priests and Levites also would sometimes give a tithe (tenth) of the tithe they received (Numbers 18:21-28). The Jews also paid a second tithe, and sometimes even a third tithe at certain times (Deuteronomy 14:22-28; 26:12). The law required all faithful Jews to tithe, regardless of income.

Christ spoke of tithing only once. “Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone. Ye blind guides, which strain at a gnat, and swallow a camel” (Matthew 23:23-24). Jesus did not condemn them for their tithing, but for their attitude in their giving. The scribes and Pharisees pretended to keep the letter of the law, but paid no attention to the spirit of the law.

This is key to understanding the Christian’s responsibility to give. The New Testament never gives any requirement for the Christian to give a tithe (10%). None of the apostles ever required the giving of a tithe, and there is no biblical example of Christians giving a tithe. The Old Covenant tithe was paid to the Levites, and no church or preacher or priest has received authority to demand a tithe of Christians. However, since the poorest of the Jews paid a tithe, surely Christians will want to give sacrificially, from the heart. Some may be able to give ten percent, some fifty per cent, some five per cent. The attitude should be to give as much as possible to the cause of Christ Who redeemed us. “But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver” (2 Corinthians 9:6-7). The Christian who realizes how much Christ has given will truly be a cheerful, generous  giver to the Lord’s work.