Tithing in the
New Testament
By Claire L. Eva
A summary of
the book by Angel Rodriguez
Biblical Research Institute
Silver Spring, Maryland
Pre-Israelite Origin
 Pre-Hebrew
– Abraham and Jacob tithed
 Genesis 14:20 and Genesis 28:22
Pre-Israelite Origin
 Pre-Moses
– Genesis reveals tithing before Moses
and the formation of a theocracy
Supported by Jesus
 Matthew 23:23/Luke 11:42
–Jesus endorses tithing:
“ …You should have practiced the latter,
without neglecting the former.” Mt 23:23
Implied in Paul

Old Testament law of tithing—model for
Christian giving
 1 Cor 9:13: “Don’t you know that those who work in
the temple get their food from the temple … the
Lord has commanded that those who preach the
gospel should receive their living from the gospel.”
Positive Perspective
in Hebrews

Hebrews 7:1-10
– Abraham gave tithe to Melchizedek
 Melchizedek—”priest of God Most High”
 Order of Melchizedek, superior to the Aaronic order
 Presupposes tithing is divinely ordained
Summary

Tithing—

1. Should not be circumscribed to the
ceremonial system of the OT

2. Grows out of the Hebrew tradition

3. The little the NT says about it, suggests
conformity with the OT principle
Summary
 Tithing—

4. The NT condemns tithing as a
manifestation of self-righteousness

5. The purpose of tithing remains the
same—
 The Lord uses it to provide for those who dedicate
their lives to the proclamation of the gospel
Elements of Discontinuity
 1. Connected to the Sanctuary/Temple
 2. Connected to Levites and Priests
 3. Levites Gave a Tithe to Priests
Searching for Principles

1. Different Procedures in Old Testament
 Levitical system not indispensable for tithing
 Tithing practiced before there was a Levite
 Allows for a new way of tithing in Christian
Church
Searching for Principles

2. Relevance of Theology of Tithing
 Theology not limited to particular cultural
setting or specific historical period
 Concrete expression of recognition and
acceptance of God as Creator and Owner
 Transcends Levitical system
Searching for Principles

3. Tithe Recipients Appointed by God
 Tithe belonged to Lord, and not to Levites
 God selects those who will be sustained by
tithe
 Those selected dedicate their lives to the
exclusive service of His people
Searching for Principles

4. Ministers and Tithing
 OT distinction between priest, Levite, and the people
of Israel, unknown in NT
 No distinction among members in Christian Church
 Lay member and minister both to tithe
Storehouse: The Principle

The Storehouse in the Old Testament
 “Storehouse” from Hebrew—”house,
temple, palace”
 Storehouse located in temple complex
 Tithe distribution centralized
 Israelites separated tithe at home and
brought it to the Lord—Numbers 18:24
Tithing System—

According to 2 Chronicles 31:5-12:
 1.
Collection of tithes and offerings
was centralized
 2.
Distribution of tithes and offerings
was centralized
 3.
Portions assigned to Levites
Collection of Tithe
Israelites Bring the Tithe
Levites Collect the Tithe
Temple: Storehouse
Distribution of Tithe
Temple: Storehouse
Distributed by Levites
Levites
Priests
Tithing System—

According to Nehemiah:
 1. People brought tithes and offerings to
storerooms of House of God—the Temple
 2. Firstfruits given directly to priests
 3. Tithe given to Levites
Tithing System—
 4. Tithe collected outside by Levites—a
priest was to accompany the Levite
 5. Levites brought tithe to “House of our
God” (v39a)
 6. Men selected to oversee storerooms
Principles Transferred to the Church

1. The collection and distribution of tithe was
centralized—there was a “storehouse”

2. Specific individuals were chosen to collect and
distribute the tithe
Principles Transferred to the Church
The tithe was given to individuals selected
by God

3.

4. The centralized system allowed for outpost
centers for collection and distribution of tithe
Is there any evidence in the
New Testament, or in the
early church, that Christians
practiced tithing??
Tithing in the Early Church

The Silence of the New Testament
 There is no explicit evidence of tithing in
the apostolic church
 We must be careful on how to interpret
that lack of evidence
 Any conclusion reached would be based on
the silence of the New Testament
The Silence of the New Testament—2
 “When taken in conjunction with the
attitude of Jesus toward tithing, and Paul’s
comments, it could be interpreted in terms
of support for tithing rather than rejection
of it …”
 “One thing is clear, namely, Jesus did not
reject tithing, but encouraged it.” p. 21
Tithing in the Post-Apostolic Church
 The post-apostolic fathers wrote very little
about tithing during first three centuries
of Christian era
 Tendency to believe tithing was
superseded by teachings of Jesus
 Some argued—Christians do not give tithe
because it is an amount too small to give
to the Lord
Tithing in the Post-Apostolic Church

Irenaeus (fl.c.175-195) wrote:
 “They [the Jews] had indeed the tithes
of their goods consecrated to Him, but
those who have received liberty set
aside all their possessions for the Lord’s
purposes, bestowing joyfully and
freely…”
Tithing in the Post-Apostolic Church

Cyprian, Bishop of Carthage (c.210-258),
complained:
 …But now we do not even give a tenth of our
patrimony, and, although the Lord orders us to
sell, we rather buy and increase.”
 The Levitical practice of receiving a tenth of the
fruits of the soil from the people “is now
maintained in respect of the clergy….”
Tithing in the Post-Apostolic Church

Tithing was promoted much more in the
early 4th century

Some devoted Christians were tithing to the
church
Tithing in the Post-Apostolic Church
 “How shameful it is that what was taken for
granted among the Jews has now become an
amazing thing among Christians. And if nonpayment of tithe puts a man in jeopardy with
God, then consider how many are in such danger
today.”
 John Chrysostom–Bishop of Antioch (c.344-407)
Tithing in the Post-Apostolic Church

Tithing appears to be a regular practice in the
Eastern church in the late 4th century
 Augustine (c.354-430) represented a Christian
tradition in which tithing was acceptable for
Christians as a minimal stand for giving
Conclusion

The biblical evidence indicates—
 The practice of tithing was not limited to a particular
historical period or to a specific group
 The theology of tithing and its impact on the lives of
believers and their relationship and dependence on
God transcends time and culture
 The NT does not reject tithing and, perhaps more
specifically, Jesus himself puts His stamp of approval
on it