The Tithe

We have placed this article here, not because we believe that the tithe is still valid today, but because Larry gives some interesting background to the Old Testament tithe concept. The view that we teach at New Life is "beyond the tithe." For more on this see A million dollars to answer a tithe question! and Why do you feel the need to preach the law of the tithe? So please read this article for background information, not the conclusion. +++++++++++++++++++++++++++++++++++++++++ The Tithe By LARRY BURKETT In Psalm 24 David declares, "The earth is the Lord's, and all it contains." In 1 Corinthians 4:7 the apostle Paul asks, "And what do you have that you did not receive?" And in Deuteronomy 8:18, God told the Jews that He was the one giving them the power to make wealth.

From these verses alone, it should be obvious that God owns everything, gives us the ability to make a living, and wants us to recognize that everything comes from Him. We simply are stewards, or managers, of the things He has entrusted to us, and part of being a good steward is giving back to God a portion of our earnings. It's not that God needs our money. Rather, giving serves as an external, material testimony that God owns both the material and spiritual things of our lives. The history of giving As early as the book of Genesis, we find Abraham giving something called a "tithe" to the priest Melchizedek.

In Hebrew, the word tithe is maaser and in the Greek it's dekate. But the literal meaning of both words is tenth. Abraham tithed in Genesis 14 after returning from the rescue of his nephew Lot from four enemy kings. When he encountered Melchizedek, he voluntarily surrendered to him one-tenth of all the spoils he had taken from his enemies. People sometimes argue that the tithe was part of the Mosaic Law and doesn't apply to modern-day Christians, who are not under the law.

But Abraham tithed some 430 years before the Law was given to Moses. Furthermore, even in the days of Moses, the tithe was not a law. Although it appears in the legal book of Leviticus (chapter 27), there is no punishment associated with the failure to tithe. However, there is a consequence: loss of blessings. How much is a tithe? I believe that giving was meant to be individualized, even in Moses' time.

It never was intended that everyone should give the same but that each should give according to his or her abundance and conviction (see 1 Corinthians 16:2; 2 Corinthians 9:7).. One-tenth was the minimum standard, but the book of Deuteronomy lists several additional offerings described as tithes of a person's increase. Thus, it's likely that those who could gave much more than 10 percent in those days. Couples who cannot commit a tenth of their resources to God should realistically examine their spending and living habits.

Where should the tithe go? According to Malachi 3:10, the tithe was supposed to be brought into the storehouse, which was a place where the Jews delivered their offerings of grain or animals. The storehouse had specific functions, including feeding the tribe of Levi (Numbers 18:24-29), feeding the Hebrew widows and orphans living within the Hebrew city (Deuteronomy 14:28-29), and feeding the Gentile poor living in the Hebrew city (Deuteronomy 14:28-29). Ideally, the local church could serve as the storehouse in God's economy today. God has designed the church to carry out vital social functions similar to those funded by the storehouse. Churches also should minister to the sick, teach families to care for themselves, and take the Gospel to the lost at home and abroad.

Some churches do not minister fully in these areas. Therefore, to the extent that a church lacks in a specific area of ministry, a portion of the tithe could be given to an individual or organization that is "filling in the gap." However, remember that you cannot sit under the teaching of a local church without supporting it financially (see 1 Timothy 5:17-18). What if my spouse disagrees? One of the major causes of arguments among couples is money, and one spouse may oppose giving a tenth to God's work. However, if both spouses are Christians, they should have a desire to please the Lord.

It's important for both spouses to be trained in God's principles of finance. That way, they'll understand that tithing is ordained by God, not just a personal desire that the wife is trying to impose on the husband, or vice versa. In cases involving a non-Christian wife, the husband must obey the Lord's direction. He must realize, however, that the Lord is more concerned about his wife's soul than his money. If tithing becomes a stumbling block to his wife, he should consider not tithing temporarily in order to win his wife to the Lord.

If the non-Christian spouse is the husband, then the believing wife should submit to his wishes, trusting that her submissive attitude may win him to the Lord (1 Peter 3:1-6). She may still ask him to let her give an amount smaller than the tithe for at least a year. If, at the end of a year, they are worse off financially as a result of her giving, she will cease to give. But if they are better off, she will be allowed to give more. In Malachi 3:10, the Lord says to test Him in tithing.

Often, this is just the opportunity for God to prove Himself to an unbelieving spouse. Gross or net? There appears to be some confusion as to whether we should calculate our tithe based on our gross incomes (before taxes and other deductions) or net incomes (after taxes and other deductions). According, to Proverbs 3:9-10, God has asked for our first fruits, which is the first and best of all that we receive. Therefore, we should tithe from our gross, or total, income before taxes. When we calculate our tithes based on net income, we put the government ahead of God.

Noncash giving When we think of tithing, most of us probably think of giving money. But giving noncash assets, such as stocks, also is an excellent way to support God's work. Suppose you own 400 shares of stock valued at $30,000. You receive dividends of 1.3 percent on this stock, which amounts to $390 per year.

You originally purchased this stock 10 years ago for $3,000. So, in the last 10 years, you have reailized a "gain" of $27,000 in your stock's value. If you ever sell this stock, your gain will be subject to capital gains tax. If you give the stock to a nonprofit organization, you won't lose a lot of annual income from dividends. In addition, you won't have to pay a tax on your gain, and you will receive a tax deduction for the stock's full face amount.

This article appeared in Christian Financial Concepts' MONEY MATTERS - MARCH 1998