By Joshua Goodwin

Since tithing is definitely a principle taught in the Bible, it is absolutely shocking to hear the number of people that teach that tithing isn’t relevant for Christians today. Many of these individuals decry tithing as an “illegal and abusive practice of the Church”.  They claim that if you practice tithing you are still under “Old Testament bondage”.  The purpose of this article is not to identify every scripture in the Bible relating to tithing, but rather to try to refute some of the arguments commonly used to convince people that Christians don’t need to tithe.

1) Tithing is not necessary under this current dispensation of grace.

Martyn Lloyd-Jones once said, “If the ‘grace’ you have received does not help you to keep the law, you have not received grace.” While it is true that we now live in a dispensation of grace, that grace was purchased at a tremendous cost.  It did not free me of all obligations to Christ.  Lev. 27:30-32 emphasizes that the tithe is “holy unto the Lord”.  We are commanded to “Be ye holy; for I am holy” (I Peter 1:16).  If we consume upon ourselves that which is holy unto the Lord, then we are cheapening the grace that purchased our redemption.

‘If the “grace” you have received does not help you to keep the law, you have not received grace’.

2) Tithing was only an Old Testament teaching, and was not applicable in the New Testament.

Scripture records several ceremonial obligations, such as the law of animal sacrifices, which are no longer binding upon the New Testament church (Heb. 9:8–10). These were types that were fulfilled by Christ at his first advent.  However, tithing was instituted for a specific purpose and not as a type.  The Apostle Paul presented no argument against tithes as he did repeatedly against the ceremonial issues of the law (ex. meats, holy days, new moon feasts, Sabbath days, circumcision, etc.). Jesus himself even commended people for tithing (Matt. 23:23). There are many scriptures in the New Testament showing where the ceremonial law of God was fulfilled and no longer applicable to the church, but there is no scripture stating that tithing in no longer necessary. It is very audacious of men today to take it upon themselves to make changes to God's written plan for the tithe.

3) Tithing was only required of Jews, not Gentiles.

The vast majority of our Bible was written to the Jews.  All of Jesus’ words were spoken to Jews.  That does not mean we can disregard them because we are not Jews. “For whatsoever things were written aforetime were written for our learning, that we through patience and comfort of the scriptures might have hope.” (Romans 15:4)

4) Before the Law of Moses, tithing was done on a voluntary basis.

All true worship of God is voluntary on our part. That was true before, during and after the Law of Moses.  No one makes you attend church. No one forces you to be baptized. No one makes you live a holy life.  Similarly, no one can compel you to tithe. That does not mean that it’s optional either. The grace of God allows us to obey all of God’s Word and not just the parts we like.

5) Malachi 3 was only written to the Jews that were under the Mosaic Law.

“All scripture is given by inspiration of God...” (II Tim. 3:16). Of course Malachi was writing to the Jews in his day, because the Gentiles were still the wild olive branch that had not yet been grafted in (Romans 11:17).  If we are to say that the scriptures only apply to the people that they were originally written for, then we can disregard the entire Bible.  We don’t need to show charity, because that was only a charge given to the Corinthians. 

6) It is impossible to give tithes to the one true High Priest and anyone else collecting tithes under grace is a fraud and a robber.

“Inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me.” (Matt. 25:40)  It is true that we are not able to physically give our tithes to Christ, and he has no need of them anyway.  He owns the cattle on a thousand hills (Psalms 50:10).  However, he has established a church that bears his name and is his representation in the earth.

7) Those that tithe are denying that Christ fulfilled the law of Moses.

There was a law of God in place long before the Mosaic Law was instituted.  For example, God instructed Noah regarding the number of animals he was to take into the ark. He differentiated between the "clean" and the "unclean" animals. The Bible does not record the law defining such unclean animals, until Leviticus 11. Yet, that law was already in existence in Noah's time.

Similarly, the principle of tithing preceded the establishment of God's covenant with ancient Israel and it did not cease with the establishment of the second or new covenant!

8) A pagan Roman Catholic Church established tithing centuries after the Bible was written.

This is a very weak argument since there are so many scriptures in the Bible that shows God’s people observing the principle of tithing.  The truth is God himself established tithing in the book of Genesis (Gen. 14:20). 

9) Only Levites could collect tithes and since the Levitical priesthood has ended, so has tithing.

This argument is based on the assumption that God gave the tithe eternally and unconditionally to the Levites. The Bible does not say that. When we tithe, we are giving it to the Lord and not to man. Man only uses it.  In Malachi 3, Israel was not robbing the Levites of tithes - they were robbing God.

The ability to receive tithes was not just based on ancestral heritage.  The Bible even records some examples of individuals receiving tithes that were not Levites. Abraham paid tithes to Melchesidek (Gen. 14:18-20) and he obviously was not a Levite since Levi would not be born until many years later.  There were some who came and brought their tithes to Elisha (II Kings 4:42).

10) Only food products from the land were “titheable”; money was never a “titheable” item.

There is certainly no scripture that excludes money as a “titheable” item. In fact, the scriptures say that you are to give tithes of all your increase (II Chron. 31:5). In the agricultural society of Moses day, the primary source of wealth for people was their crops and animals.  This was their source of income.  God is laying out a principle that you are to tithe from your source of income. 

11) Giving offerings has replaced tithing, and you only need to give what you feel is appropriate for your situation.

“Proportional giving” is a concept that is impossible for Christians to fulfill.  We can never give back to the Lord in proportion to how he as blessed us.  If we gave everything we had, we would still fall far short.

In addition, offerings were not a New Testament creation designed to replace tithing as some would want you to believe.  In fact, the giving of offerings was taught in the Old Testament in addition to paying your tithes.  The children of Israel were required to bring an offering when they came up to the Temple three times a year (II Chron. 8:13). Giving offerings is not to be in place of your tithes, but in addition to it.  The Israelites had robbed God of “tithes and offerings” (Mal. 3:8). If they were one and the same, this passage would not make sense.

In conclusion, people can come up with all kinds of arguments to not do something that they don’t want to do.  Due to space, I have not even addressed some of the weaker arguments sometimes used (ex. tithes were suppose to be brought into the storehouse and the New Testament church has no storehouse). From studying the scriptures, I strongly believe that tithing is still relevant for our day.  It was instituted as a method to support the work of God and to be a vehicle by which God could bless his people.  Both of which we still need today.

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