Christian churches and theologians and pastors and Christian writers express a wide variety of positions regarding proper giving to the church. Most churches believe that there is an obligation for members to give of their income to the church but there is no consistent stance across the board in the Christian church. Some just say giving is an obligation but do not name an amount or a minimum but some state that the Bible teaches giving of a minimum amount of a tithe (10%).
Christians for the most part are confused about what the proper giving is according to the Bible. So, let’s see what is God’s Plan for Christian Giving to the Church.
Most assuredly, God does not require giving of a certain amount, at a certain frequency, from a certain source (i.e., like first fruits), etc.
The Bible does not teach tithing in the New Testament church. Of the approximately 40 times some form of the word tithe is used in the Old and New Testament, it invariably refers to the Old Testament tax tithe given to the Levitical government of the Jews. Abraham paid a 10% offering to Melchizedek, the king of Salem, and the priest of the Most High God (Heb. 7:1-4) before God established the tithing system. Yet this is not God’s requirement for the New Testament church.
God’s will for Christians making financial offerings to the New Testament church has never been a mandatory tithe such as that required of the ancient Israelites. The Old Testament tithe was a complicated plan that involved mandatory giving at certain frequencies, of certain amounts, from first fruits (in today’s language, “of the top” or from “gross” income), for different purposes, etc. Going in to a plenary discussion of the Old Testament tithe is beyond the scope of this article though. It’s probably best to just look at it as God’s requirement of about 10% of their increase taken from the first-fruits of their agricultural products, animals, and produce. Some say this amounted to a total tax of 23.3%. Whatever the details, that tithe was a mandatory tax given to the theocratic Jewish state―it was not God’s plan for giving to the New Testament Church.
God’s plan for freewill giving in the New Testament church age is given in 2 Cor. 9:6,7: 6The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. 7Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.
Tithing was required by God in Old Testament times to support the theocratic government, which included support for civil, Levitical, and charitable purposes, but that kind of mandatory tithing is no longer required of Christians in the church age. Regarding giving to God, He asks that Christians give whatever and whenever they choose according to how his or her heart is moved to give. The Holy Spirit speaking through Paul points out to us that our giving should be “as a willing gift, not as an exaction.” (2 Cor. 9:5) and “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.” (2 Cor. 9:7). God requires Christians to pay their civil taxes (Rom. 13:6) in addition to whatever their freewill giving to God is.
Where the tithe of the Old Testament was a civil tax for support of the Levitical theocratic government of the Israelites (note: remember that the tribe of Levi received no inheritance like the other eleven tribes but instead received their tithe from the eleven tribes) and was required giving, freewill giving is voluntary and given according to how a Christian’s heart is prayerfully moved to give. Freewill giving under the New Covenant in the church age for Christians is discretionary, without a fixed frequency, source, or amount, can but does not have to be first fruits, AND is exactly the same as freewill giving in Old Testament times (see Ex. 25:1-2; Ex. 35:4-9).
Christians should understand that the Bible provides only one method of funding the Christian church and that is freewill giving by Christians who give with a willing heart for the glory of God.
The Bible speaks about two types of giving: tithing, which is mandatory and freewill giving, which is voluntary.
- Tithing under the Old Testament was a tax expressly required by God at certain times, in certain amounts, and all were taxes paid to the Levitical government. Old Testament tithing was a mandatory scheme of taxation to support the theocratic government of Israel, the priests, and widows and orphans.
- Freewill giving under both the Old Testament and the New Testament is NOT required in particular frequencies or amounts and is always given to the glory of God as the believer’s heart dictates.
There is no universal law regarding tithing stated in the Bible prior to the time of Moses.
- In Genesis chapter 4, Cain and Abel made the first offering to God and it was a freewill offering, not a tithe. Thus far, God had not instituted a tithe.
- Noah, after the flood, gave an offering to God of his own freewill. This was Noah’s spontaneous offering to God that was not commanded by God and involved no required amount or percentage. (Genesis 8).
- Abram (Abraham) gave an offering of a tenth of everything to “Melchizedek king of Salem [Jerusalem]… priest of God Most High (Gen. 14:18) but this was not commanded by God.
If a saint chooses to give ten percent (as Abraham did) of his or her income as a freewill gift, then it’s okay, but it’s not required by God. It is also okay to give more than 10%. There is nothing wrong with giving 10%. But we need to understand that the Bible does not require 10%. Anyone who teaches that such a tithe is required of Christians is simply speaking unbiblically.
God did not ask the Israelites for voluntary payment of tithes (i.e., taxes) — He demanded a certain percentage, at a certain time, for a specific use. God tells us that gifts should be given to the church and that they must be voluntary as the Christian has purposed in his or her heart, not grudgingly or under compulsion, and must be given for the glory of God (see Ex. 25:1-2; 2Cor. 9:6-7). Gifts to the church are NOT tithes of the Old Testament they are freewill gifts.
I will add one last thing here and that is the guidance the apostle Paul gives believers regarding giving, in this case, mission giving in 1 Corinthians 16:2: On the first day of every week, each of you is to put something aside and store it up, as he may prosper, so that there will be no collecting when I come. What we see here is that Paul is saying once you have determined in your heart how much you’re going to give, you should make plans to set aside money for the giving you have decided to make so it will be there when the time comes to make your gift. Paul is talking here about the mission gift to the Jerusalem church but notice that he does not require a particular amount of money but that he leaves the amount of the gift up to the believer.
