Giving vs Tithing: The Heart of the Matter

Ryan Foster, Maplegate Christian Fellowship

4Q2024

No one wants to talk about tithing.  But God said to me…”I do”. So I said, then I guess I do too.

In preparing for this message, the more I studied, the more things I realized I’d never seen before. I heard the Lord say: “If I could show you truth that contradicts something you believe, would you consider what I have to say?” In my study, I received deliverance from a chain of bondage I didn’t even know I had.

Today’s message speaks directly to an area of religious bondage many of us have carried.  What I know now has broken those chains, and allowed me to walk in a freedom I never knew.  I hope it does the same for you.

Starting at the very beginning…“Tithe” = “One-Tenth”… it’s just a word. Many of us have heard the sermons on tithing 10% to the church as a Biblical rule that comes with a blessing or a curse. So where in the Bible does this come from?

• Genesis 14:20 (Abraham)

• Genesis 28:22 (Jacob)

• Leviticus, Numbers, & Deuteronomy (Israelites)

So there we go, case closed.  Tithing is Biblical, right?  As I read these verses, I noticed some things that caused me to ask questions.  This is where things got interesting. For example:

• Abraham’s tithe was a voluntary, one-time thing.  We have no reason to believe he ever tithed again.

• Jacob’s tithe appears to be an ongoing thing, but once again was voluntary AND His was based on a deal he was making with God.  “If you will, than I will”  type of agreement.  

It’s not until the 12 Israelite tribes that we see a mandated tithe.  But not just one… THREE!

Israelites worked off of a Shemitah cycle… 7 year cycle.  6 years to work, followed by a 7th year to rest – a year in which all debts were forgiven. And if you look up the history on tithing, you find out that during those working years, God actually required 3 tithes…

• The “Levitical Tithe” (Numbers 18:21 & 24) - A tenth of the harvest each year, given to the Levites, who the Lord had set apart to be priests and caretakers of the tabernacle.

• The “Feast Tithe” (Deut. 14:22—27) A tenth of the harvest given on years 1&2, 4&5 for a feast in honor of the Lord.

• The “Poor Tithe” (Deut. 14:28 & 29)- A tenth given on years 3 & 6, primarily for the care of widows, orphans, the poor.

Here’s what’s facinating… if you study the history of tithing, you’ll actually find that God required 20% each working year… not 10%!  Through this study, I thought God was going to bring deliverance… not more bondage!  But now I was facing 3 tithes… not just one.

Now before you get mad at me… let’s look a little closer. Context matters.

“God established the nation of Israel as a Theocracy” - A system of government in which priests ruled in the name of God. This governmental structure required funding.

• The Levitical Tithe would be similar to our taxes today to provide for governing officials.

• The Feast Tithe would be similar to a tax to help fund government mandated national holidays.

• The Poor Tithe would be similar to our taxes that go to fund a welfare system.

When God was establishing the nation of Israel as a Theocracy, this was what he created.

When He told them to give these “tithes” or “tenths”, He was creating a way to fund this government and societal structure.  So in Malachi 3, when God is chastising the Israelites, He’s essentially referring to people not paying their taxes… which is cheating or stealing!

But these “tithes” that are mentioned in the Old Testament were part of a governing structure that was based on Levitical Law.  Not only are we not under this governmental structure anymore, we’re no longer under Levitical Law (Romans 6:14, Romans 7:1-13, Galatians 5:16-18).  The tithes no longer apply to us!

But before you endeavor to stone me for heresy, please hear me out…

When Jesus comes on the scene, He does reference tithing (Matt. 23:23 & Luke 11:42). 

However, we have to remember He hasn’t died yet, so the rules of the Levitical Law are still required. After Christ’s death and resurrection, the word “Tithe” disappears from the New Testament.  In fact, the concept of tithing is never seen or preached in the history of the early church. 

But Why?

Because the early church understood that as “Christians”, the tithe was designed to fund things that no longer applied to them. The veil had been torn, so priests were no longer needed to converse with God as representatives for the common people. Animal sacrifices were no longer required for the forgiveness of sins. And even more practically, the governmental structure God had established didn’t apply to many (if not most) of the newly converted gentile Christians of other nations. 

Now, if you think this means I’m telling you you no longer need to give, you misunderstand.

Although the tithes of the Levitical Law no longer apply, generosity and faith-based giving have always been mandates of both the old and new testaments.  And we see this even more in the New Testament church. We see a body of believers now called “Christians”, sharing with one another, giving to those in need, generously supporting the furthering of the gospel. 

This sense of joyful and generous giving speaks to the heart of the matter.

You see, God’s not after your money, He’s after your heart.  And He knows that where your treasure is, there your heart will be also. So hearts given to Him will be eager to share His abundance with others…supporting the work of ministry, helping those in financial need, furthering the gospel, etc. This “giving” is from a cheerful heart, not from a “legal” obligation.

Even when God set up the Theocratic governing structure, it was a matter of faith, not function. 

God wanted to know that His people trusted him enough to give to the system He set in place.

The same applies to us today. 

Psalms 24:1 “The earth is the Lord’s and everything in it”… except 90% of your income.  That’s yours to hoard and do whatever you want with it.  Right?  Wrong!  It’s all His anyway… including the money we make.  We’re just temporary stewards of it. 

2 Cor. 9:6-8 Paul is taking up a collection for the Christians in Jerusalem.  He reminds the church in Corinth of God’s truths about “Giving”. 

So will we listen to His still small voice and be faithful to give what’s He’s called us to give?  Or will we cheat Him out of what He desires most from us… our Hearts?  

So how did we get where we are today? 

1st and 2nd century churches lived in an incredible freedom they understood had been received through Christ’s sacrifice. Tithes were no longer required!  Giving with a joyful heart was now the new standard. There is no historical evidence of tithing in the early church, only of “giving” to the common good.

By the 3rd century though, man began adding things into the Christian movement that required funding.  Emperor Constantine played a big part in this, but that’s a message for another time. 

• Bishops, Priests and other Clergy were appointed within churches along with massive Cathedrals which required vast amounts of funding, which needed to come from somewhere.

• Cyprian of Carthage was the first to mention the idea of a “tithe” being collected in order to support this new church structure, taking old testament scriptures out of context to encourage people to give to the church.

• By the 10th century, a 10% tithe was once again common practice and even mandated. But this time it was mandated by man, not God.

And even when the Protestant reformation took place in the 15th century, although many religious practices were no longer practiced, the misguided, non-Christian practice of “tithe” was still carried forward in almost every single denomination.

Over 1,000 years later most churches still preach the misguided thinking that a 10% tithe is a requirement from God, subject to punishment if not upheld.

So where do we go from here? 

• Recognize how God views giving, and walk in that freedom. 

• Seek His guidance in your life on what He wants you to give. 

• Then give generously, not out of obligation or reluctance, but out of opportunity and from a joyful heart, realizing it’s all His anyway. 

• Because it’s not about the law… it’s about your heart.

That’s what Christ died for.  That’s what He wants from His bride.  That really is the heart of t he matter.

Although I do not believe Malachi 3 was written in the context of that most preachers leverage it for, I do believe it’s a true portrayal of what God desires.   He set up a governmental structure for the children of Israel, and He wanted them to trust Him by funding it.  He wanted their faith. He wanted their hearts.  And when they complied, He could pour out blessings from Heaven on them.  But when they didn’t, curses would fall upon them. 

What about us? God wants to bless us abundantly.  But He needs to know He has our hearts first.

Let God bless you!  Be generous with what He’s entrusted to you.  That could be financial resources, your time, your talents, or any number of things.  Seek out what He desires you to give, and then give with a free and joyful heart.

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