Posted by Pastor Jim Fikkert

On Sunday, we covered the topic of giving back to God. In this, I made a comment about an awkward interaction I had with someone asking how to give. My hope is that this does not dissuade others from asking for help on this. The truth is: many people have not been taught how to properly give to God and His church. As Martin Luther famously said:

People go through three conversions: the conversion of their head, their heart, and their pocketbook. Unfortunately, not all at the same time. 

There are many Christians who trust in Jesus, believe Scripture, but who still see their money as something separate – an earthly concern that is theirs to control. It is important to ask: has your pocketbook been converted? 

Of course, even when people decide to give, they have practical questions about what this looks like. I want to address some of the FAQs that people ask in regards to tithes and offerings.


1. What is a tithe?

Literally, the “tithe” is a tenth of the produce of the earth or labor consecrated and set apart for special purposes. Dedicating a tenth to God was recognized as a duty before the time of Moses. In Genesis 14.18-20, Abraham pays the first tithe to a priest named Melchizedek. Hebrews 7 indicates that Abraham’s tithe consisted of “a tenth part of everything.”  Moreover, in Genesis 28.22, Jacob vows a tenth of all of his property to God. It is not until over 400 years later, when Israel is organized as a nation under the leadership of Moses, that God legislates tithing for His people. The various laws governing tithing are spelled out in the book of Leviticus, Numbers, and Deuteronomy.  


2. What were tithes used for?

In the Old Testament, for the purposes of the Israelite nation, there appear to be three distinguishable types of tithes:

a) An annual tithe for the support of the Levites, the tabernacle/temple workers (Lev 27:30-33; Num 18:21-24). This was the only visible means of support for them, since they inherited no land when Canaan was conquered under Joshua. The Levites, in turn, passed along a tithe of this tithe to the priests, the highest echelon of worship leaders (Num 18:26). 

b) An annual feast tithe, which apparently went for the support of the house of God and its services (Deut 14:22-27). 

c) A “social ministry” tithe, received every third year, for helping the poor and needy (Deut 14:28; 26:12).

As I mentioned Sunday, the three uses of the collections that Paul takes are similar: for the ministers (and ministry) of the Word, to support missionaries, and for the care of the poor.


3. Was the Old Testament tithe 10%?

The tithe was a requirement of the law in which all Israelites were to give 10% of everything they earned—or the crops and animals they grew—to the Tabernacle / Temple (Leviticus 27:30; Numbers 18:26; Deuteronomy 14:24; 2 Chronicles 31:5).  The tithe paid for the day-to-day operations of what amounted to a theocracy. God ruled and priests served as they ministered to the people of God. If one adds up all of the “contributions” of the typical Israelite—the basic tithes, firstfruit offerings, special almsgiving, prescribed sacrifices, specially vowed offerings, dedicatory offerings, free-will offerings, sacrifices, thanksgiving, and the half-shekel temple tax—it is conservatively estimated that the Israelite gave 33% of his income. Tithing should be a starting point for giving, not a limit of how much we should contribute.


4. What does the New Testament say about Tithing? 

Believers in Christ are not commanded to legalistically give 10% of their income although historically it has been employed as a minimum standard. Although it is a convenient standard of reference we cannot be legalistic about giving. Old Testament scholar Walter Kaiser once said, “if a tenth was the minimal amount under the Law, how can Christians do any less? Perhaps we should consider not how little but how much we can give, seeing how richly blessed we are in Christ.” A survey of the New Testament evidences a number of different principles we can employ guide us in our decision about how much we should give:

  1. Am I giving regularly? Our giving should be on a regular basis, that is: weekly, bi-monthly, monthly, etc. Although there is nothing wrong with spontaneous giving, Scripture suggests that we be more mindful and systematic about our giving. Therefore, giving should not be an afterthought or derived from “leftovers”.  It should be a result of the firstfruits of our labor and intentionally planned as part of our budget (1 Cor 16:1-2). 
  1. Am I giving proportionally? Our giving should be in accordance with how each of us has been prospered by God; according to our ability (1 Cor 16:2; 2 Cor 8:2–3). Many of us have been blessed by God abundantly, others have not. Some people can give much more than 10%, others much less.  This is an issue that must be worked out in your own heart—but it must be worked out. 
  1. Am I giving sacrificially and bountifully? We are called to give generously, even sacrificially, but not to the point of personal affliction (2 Cor 8:2–3; Phil 4:17–18).
  1. Am I giving intentionally? Our giving should not be blind. We give in faith to further the preaching and ministry of the gospel. We give deliberately in order to meet a genuine need, not out of guilt merely to soothe a pressing request (2 Cor 8:4; Phil 4:16).
  1. Am I properly motivated in my giving? Our giving is rooted in an understanding of the gospel. That understanding leads to belief; our giving is a confession of that belief. In essence, our motivation comes from a desire to give back to God as He has given to us.  Secondary motivations include a love for others (2 Cor 8:9), a desire for reciprocity (1 Cor 9:14–15; 2 Cor 8:12–14; cf. Gal 6:6), and a reward from God (2 Cor 9:6).  
  1. Am I giving cheerfully? Our giving should spring from a cheerful heart which God loves. God is not interested in your money, but your heart. Our sacrifices do not mean as much to Him as our repentance.  We are to do all things, including giving, without grumbling and with joy (Philip 2.14; 2 Cor 9:7).
  1. Am I giving voluntarily? Our giving must not be reluctant or under compulsion. Giving ought to be done out of one’s free volition (2 Cor 8:2–3, 8; 9:7; Phil 4:18

5. Who should and shouldn’t give?

Repentant Christians should give financially to God. Those who fully understand the gospel and those who believe the gospel will desire to confess that gospel through their giving (2 Cor 9.6-15). A heart of giving is evidence of a transformed heart demonstrating the truth of the gospel. Those who are actively living in sin should not tithe; God values confession and repentance more than sacrifice. Your responsibility is to get right with God by confessing your sin, accepting His gracious forgiveness, and turning from what you know is wrong. Finally, those who do not yet believe should not give. God cannot be bought and even your “good gift” of money (as a means of justification) is nothing but filthy rags in His eyes (Isaiah 64.6). We implore you on behalf of Christ, be reconciled to God (2 Cor 5:20b), then respond to His grace with obedience.


6. Should all of my giving go to the local church?

There is no clear biblical mandate governing how much of our tithes and offerings should go to the local church and how much should go to other ministries. After someone is converted to Jesus, we believe they must be converted to mission. While there are many different mission fields in the world worthy of supporting, God has called us individually and corporately to specific locations. The local church is simply an expression of the universal church that all true Christians are a part of. Every believer should be participating on mission in the manifestation of His church locally. We do this by offering our time, resources, service, and money to the local church. While there is no verse stating, “You must give your tithe to this church,” we do hope God leads you to join our mission here. As for your leaders and pastors, we have given much of our lives to the church. This does not preclude us from supporting other ministries, but the substance of our giving is at the local church.