One of my favourite things about church planting is that it gives you the opportunity to look at the Bible with fresh eyes. You don’t have to try and fit texts into the system of church that you are used too and therefore can be more open to what the scriptures actually teach. As such I have been looking at the topic of giving over the last couple of weeks and specifically whether the Bible teaches that Christians should tithe (i.e. give 10% of their income). Matt Destry and I spoke about this very topic on Sunday and so I thought it might be helpful to share what we explored with my blogging friends too. Since financial independence and stability are pretty key to developing a healthy church plant, teaching on the area of giving is pretty important.
So I am going to look at tithing in the OT in a bit more detail and see whether what we find matches up with what we think. I should probably clarify that this is not through some ulterior motive of getting away with less giving (in fact it probably calls for more giving), I just want to genuinely take the Bible for what it teaches. We’re going to explore three surprising things that I found from my research.
1. Tithing was about food, not money.
- Farming was not the only job in OT Israel. There were plenty of professions which rewarded people with wages. However the only requirements for tithing in the Old Testament were for food production and not money. Hence it was farmers, not wage earners that were required to tithe.
Le 27:30–32: “Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord’s; it is holy to the Lord… And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the Lord.”
2. The tithing requirements added up to much more that 10%.
- While the word tithe literally means to give 10%, if you look closely at the OT it is likely that farmers were to give 10% to the Levites,
Nu 18:21: “To the Levites I have given every tithe in Israel for an inheritance, in return for their service that they do, their service in the tent of meeting,
- 10% was to be eaten in the presence of the LORD in Jerusalem at the major festivals
Dt 14:22–23: “You shall tithe all the yield of your seed that comes from the field year by year. 23 And before the Lord your God, in the place that he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock, that you may learn to fear the Lord your God always.
- And finally, every three years 10% was to be given and stored locally so that anyone in need could access it.
Dt 14:28–29: “At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns. 29 And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the Lord your God may bless you in all the work of your hands that you do.
- It is possible to see these as a development in the system of tithing but in Jewish writings at the time of Jesus it was generally acknowledged that there were in fact three tithes, two annual and one every third year. Thus if Jesus did advocate tithing he most likely would have had three tithes in mind. That totals nearly a quarter of the food that farmers produced but nothing from the wages of people who earned cash.
3. Tithing was just part of a holistic system of caring for the poor. Therefore is it faithful to the text to extract one part of the OT system without all the others? Here are just a few examples of compassionate requirements in addition to tithing:
- Farmers are told not to harvest right to the edges of their fields or go over them a second time so that the poor can what they need.
- If one of their neighbours becomes poor, Israelites are told to lend money without interest to help them get back on their feet. They are even to let the poor live with them, without making a profit from them.
- Every 7th year all debts are to be cancelled and all slaves released from their slavery with what seems to be almost a redundancy package of food and animals.
- Every 50th year is to be declared the year of Jubilee, where all slaves are to be released and any land that has been sold is to be returned to the family that originally owned it.
Clearly then tithing is a Biblical idea, but does our modern concept of giving 10% of our financial income match what the Old Testament teaches? That’s a question each of will have to explore ourselves.



I’ve been thinking over this weekend about a class I did last year with Mike Frost. In that class he brought up the idea of