The “Biblical” concept of tithing
Go to church, read your Bible, pray and tithe. If you have these things down most people will consider you to be a pretty good Christian. In fact, while mainstream Christians may disagree about other points of Christian orthopraxis (correct action / behavior) it seems these go without questioning.
That being said, the concept of tithing is not as clear cut as we may think.
First, the New Testament is virtually silent when it comes to tithing. In Matthew 23 and Luke 11 Jesus critisizes the religious leaders for strictly obeying the tithe concerning spices, yet neglecting weightier issues. Luke 16 also mentions it directly, but again, the person who brings up tithing is revealed to be insincere and misguided. Beyond that, the only mention of tithing is in Hebrews 7 where it refers to an Old Testament example.
Instead of a tithe (litterally a tenth), the New Testament witness seems to point to a more holistic understanding of wealth: its all God’s and it is for everyone. The epitomic example is surely Acts 2:
42 They devoted themselves to the apostles’ teaching and to the fellowship, to the breaking of bread and to prayer. 43 Everyone was filled with awe, and many wonders and miraculous signs were done by the apostles. 44 All the believers were together and had everything in common. 45 Selling their possessions and goods, they gave to anyone as he had need. 46 Every day they continued to meet together in the temple courts. They broke bread in their homes and ate together with glad and sincere hearts, 47 praising God and enjoying the favor of all the people. And the Lord added to their number daily those who were being saved.
Now what about the Old Testament… surely the OT concept of tithing is universal and refers to giving money to God… right???
Well actually, the concept of tithing found in the Old Testament is a bit different than I think most would imagine.
The practice of giving a tithe is initially found in Genesis. First, Abram gives a tenth of his property to the mysterious king/priest Melchizedek in chapter 14. Then, in chapter 28, Jacob promises to give a tenth of his possessions to God. Neither of these tithes are commanded, instead the action was initiated by the giver.
In Leviticus, we find the tithe is part of a much larger system of giving that includes offerings (just read the opening chapters to get a a gist of things). Chapter 27 of Leviticus describes the tithe formally. It is to be 10% of everything from the land and it is to go to Levities (those who cared for the Tabernacle / temple and did not have a land inheritance). Numbers 18 expands on this and says the Levities are to give 10% of what they receive “to the Lord.” This probably means it goes to support the priests.
The Book of Deuteronomy provides a more complex (and I would argue less familiar) description of tithing. Chapter 12 offers a brief description of tithing but it is chapter 14 that really expands on the concept:
22 Set apart a tithe of all the yield of your seed that is brought in yearly from the field. 23 In the presence of the LORD your God, in the place that he will choose as a dwelling for his name, you shall eat the tithe of your grain, your wine, and your oil, as well as the firstlings of your herd and flock, so that you may learn to fear the LORD your God always. 24 But if, when the LORD your God has blessed you, the distance is so great that you are unable to transport it, because the place where the LORD your God will choose to set his name is too far away from you, 25 then you may turn it into money. With the money secure in hand, go to the place that the LORD your God will choose; 26 spend the money for whatever you wish– oxen, sheep, wine, strong drink, or whatever you desire. And you shall eat there in the presence of the LORD your God, you and your household rejoicing together. 27 As for the Levites resident in your towns, do not neglect them, because they have no allotment or inheritance with you. 28 Every third year you shall bring out the full tithe of your produce for that year, and store it within your towns; 29 the Levites, because they have no allotment or inheritance with you, as well as the resident aliens, the orphans, and the widows in your towns, may come and eat their fill so that the LORD your God may bless you in all the work that you undertake.
What?!?! Let me make sure I get this straight. We are to take our tithe, bring it to the temple (implied) and there we are to have feast with our family and friends! BUT… if we have a long way to travel, we can take our tithe, sell it, travel to the temple and then buy all the supplies we could ever want to throw a massive party…. AND…. we are encouraged to buy wine or strong drink. Why is this not preached more often?!?!?
So we learn the primary purpose of the tithe is to celebrate with family, but what about the people it is to be shared with? The Pentateuch says each year we are to share the tithe with the Levities, and then, on the third year, rather than going to the temple, we are supposed to take our tithe and give it to Levities, the aliens, the orphans and the widows.
We need to be clear here. Being a Levite does not just mean a person works in “God’s house” and ministers to people. It also means this person has no inheritance of their own. When it came to divvying up the promised land, this group got left out. They have no land and no potential to raise their own crops or animals. Their material blessing must come through the generosity of Israel. This firmly places them among the marginalized of society. This understanding is strengthened when they are listed about the trirfecta of societal fringe groups: the aliens, orphans and widows. In ancient Israel, these 4 groups represented those in most need because they could not have land of their own.
When we take the time to explore it deeper, we find the Biblical tithe was designed to provide a celebration of God’s blessing with special attention to bringing the marginalized into this celebration. This seems much different than the understanding that is usually taught (or implied)
Beyond the Pentateuch, mentions of tithing is sparse. It is most often found when a group is being called back to obedience. (i.e. During the Hezekian reform in 2 Chr 31 and in Nehemiah and Malachi during the post-exilic period.) The only other occurrence “tithe” is a brief mention in Amos 4.
Once we realize what scripture actually teaches about tithing, perhaps we can honestly explore some of the larger implications.