TEACHING

Don Atkin

SUPPORTING MINISTRY

Why tithe? Ten percent is a lot of money! Does God still require the tithe? If so, what is its purpose, and where should it go?   If not, what then?  These are common questions deserving answers. While this is not an exhaustive study, some guidance and counsel regarding this controversial topic is offered.

TITHING UNDER THE LAW

Most teaching regarding tithing centers largely upon Malachi 3:8-10:

"Will a man rob God? Yet you have robbed Me! But, you say, 'In what way have we robbed You?'  In tithes and offerings. You are cursed with a curse, for you have robbed Me, even this whole nation. Bring all the tithes into the storehouse, that there may be food in My house, and try Me in this," says the Lord of hosts, "if I will not open for you the windows of heaven and pour out for you such a blessing that there will not be room enough to receive it. And I will rebuke the devourer for your sakes, so that he will not destroy the fruit of your ground, nor shall the vine fail to bear fruit for you in the field," says the Lord of hosts; "and all nations will call you blessed, for you will be a delightful land," says the Lord of hosts.

Notice the contrast between being cursed and being blessed. "If you do this, you will be cursed. If you do that, you will be blessed!" Compare the language with other Old Covenant passages, such as the 28th chapter of Deuteronomy.

This is obviously written to natural Israel, a people who were limited to their natural understanding. They were under the law that was given to Moses.  How much better it is to be guided in truth and enabled by grace through the indwelling Spirit!

THE PURPOSE OF TITHING UNDER THE LAW

To rightly understand this passage from Malachi, we need to see it in its context, realizing that it is pointing backward into the Old Covenant, not forward into the New Covenant. We err when we attempt to impose the law on believers.

However, there was a practical purpose for the tithe, which can be a pattern and example for us.

And in order that they might bring the first fruits of our ground and the first fruits of all the fruit of every tree to the house of the Lord annually, and bring to the house of our God the first-born of our sons and of our cattle, and the first-born of our herds and our flocks as it is written in the law, for the priests who are ministering in the house of our God. We will also bring the first of our dough, our contributions, the fruit of every tree, the new wine and the oil to the priests at the chambers of the house of our God, and the tithe of our ground to the Levites, for the Levites are they who receive the tithes in all the rural towns.

And the priest, the son of Aaron, shall be with the Levites when the Levites receive tithes, and the Levites shall bring up the tenth of the tithes to the house of God, to the chambers of the storehouse. For the sons of Israel and the sons of Levi shall bring the contribution of the grain, the new wine and the oil, to the chambers; there are the utensils of the sanctuary, the priests who are ministering, the gatekeepers, and the singers. Thus, we will not neglect the house of our God. - Nehemiah 10:35-39.

The Levites received the tithes of the Israelites.  The priest, a descendant of Aaron, received the tithes of the Levites. This was how those who labored in the house of God were supported!

The tithes were not to perpetuate an institution.

The tithes were to support the work of the ministry.

"And to the sons of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they perform, the service of the tent of meeting . . . For the tithe of the sons of Israel, which they offer as an offering to the Lord, I have given to the Levites for an inheritance; therefore I have said concerning them, 'They shall have no inheritance among the sons of Israel.'" - Numbers 18:21, 24.

Then the Lord spoke to Moses, saying, “Speak thus to the Levites, and say to them: 'When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the Lord, a tenth of the tithe . . . and you shall give the Lord's heave offering from it to Aaron the priest.”  - Numbers 18:25, 28.

Clearly, the purpose of the tithe under the law was to provide for God's servants, to support the work of the ministry.  This first fruits tithe was not for building and maintaining buildings. They were built and maintained by the freewill offerings of the people.  (See Exodus 25:2.) The tithe was intended to support the work of the ministry!

WHAT ABOUT "BLESSING" AND "CURSING?"

We should not teach tithing from Malachi 3, leaving people with the understanding that they will be cursed if they fail to tithe (or blessed if they do). We also must realize that the often-quoted New Testament passage from Matthew 23:23 was also spoken by Jesus to Israelites, who were still under the law:

"Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone."

With the death of Jesus Christ, His subsequent resurrection, and the outpouring of the Holy Spirit on the Day of Pentecost, the works of the law is no longer our message.

For as many as are of the works of the law are under the curse; for it is written, “Cursed is everyone who does not continue in all things which are written in the book of the law, to do them.”  But that no one is justified by the law in the sight of God is evident, for “the just shall live by faith.” Yet the law is not of faith, but “the man who does them shall live by them.” Christ has redeemed us from the curse of the law, having become a curse for us (for it is written, “Cursed is everyone who hangs on a tree”), that the blessing of Abraham might come upon the Gentiles in Christ Jesus, that we might receive the promise of the Spirit through faith." (Galatians 3:10-14)

We receive the blessing of Abraham through faith, not through tithing, not through keeping any law. We receive the promise of the Spirit through faith, and the Spirit working in us helps us to fulfill the law.  Malachi points backward to the body of the law, which "was our tutor to bring us to Christ, that we might be justified by faith." (Galatians 3:24)

Those who are of faith are blessed with believing Abraham.  If we want a true model for tithing in response to faith, we should look back to the very first recorded example:

Abraham “believed God, and it was accounted to him for righteousness.” Therefore, know that only those who are of faith are sons of Abraham. - Galatians 3:6,7.

Abraham had rescued Lot from enemy forces. As he was returning from victorious battle, he brought back all the goods, and also brought back his brother Lot and his goods, as well as the women and the people.

Then Melchizedek, king of Salem brought out bread and wine; he was the priest of God Most High. And he blessed him and said, “Blessed be Abram of God Most High, Possessor of heaven and earth; and blessed be God Most High, Who has delivered your enemies into your hand.” And he gave him a tithe of all. - Genesis 14:16, 18-20.

Let's look closer:

1. No law, just a heart of faith.
2. Melchizedek blessed Abraham, and also served the Covenant Meal.
3. Abraham responded by giving him a tithe of all. 

Abraham points us to a new priesthood, a High Priest who is a Minister of the sanctuary and of the true tabernacle which the Lord erected, and not man (Hebrews 8:2).   God does not dwell in temples made with hands. He has chosen to tabernacle with men. Abraham provides us with a model, an example to follow. He tithed to one through whom he received the priestly blessing, the Word of God, and the Covenant Meal (that is, the life of Christ).

FINDING TRUTH IN OUR DAY

There is not much written in the New Testament about these matters. How do we sort this out?  What was the practice of the early church?  What shall we do?  Let’s review.

1. Before the law, Abraham tithed to Melchizedek in response to his ministry to him.
2. Under the law, the children of Israel tithed to those who ministered to them.
3. The Levites, in turn, tithed to those who served them.
4. It is reasonable to believe that the Holy Spirit will guide believers to freely and joyfully provide systematic support for those who serve them. 
5. It is also reasonable that such support would at least meet or exceed the criteria, which is expressed through the law.

Paul (defending the support of apostolic ministry) wrote:

“Who goes to war at his own expense? Who plants a vineyard and does not eat of its fruit?  Or, who tends a flock and does not drink of the milk of the flock? If we have sown spiritual things for you, is it a great thing if we reap your material things?" - I Corinthians 9:7, 11.

Writing about elders, he stated:

"Let the elders who rule well be counted worthy of double honor; especially those who labor in the word and doctrine. For the Scripture says, 'You shall not muzzle an ox while it treads the grain,' and, 'The laborer is worthy of his wages.'" - I Timothy 5:17-18.

He summarized the principle of supporting ministry:

"The hard-working farmer must be first to partake of the crops." - II Timothy 2:6.

IN CONCLUSION

Thankfully, we have received the Holy Spirit who will guide us into all truth.

We should not be pressured by legalism or manipulated by cleverly devised promises (even those extracted from Old Covenant texts). Neither fear nor selfish appetites should motivate our decisions about giving. 

Can we expect the Holy Spirit to guide us in our stewardship in ways that are consistent with the whole counsel of God?  I think so.

Now may He who supplies seed to the sower and bread for food, supply and multiply the seed you have sown and increase the fruits of your righteousness, while you are enriched in everything for all liberality, which causes thanksgiving through us to God. – II Corinthians 9:1-11.