Are Tithes And Offerings Required in the New Testament Church?

I grew up with the idea that if you were serious about your walk with God, you not only paid tithes on the gross of your income, you gave offerings too. I was later taught that abundance would come if your offerings exceeded your tithes. For years my wife and I gave 21% of our income to the church. Though the Bible teaches something different, I can say that we were blessed because we gave unto the Lord with the right heart. 

Many church leaders zealously teach congregations to pay tithes and offerings today using Old Testament scriptures, especially Mal 3:10. But in the New Testament, which begins after the death of Christ, tithing is not taught. This is because the whole reason for tithes has completely changed. God loves a cheerful giver, but he also wants his people to serve him and give according to knowledge.

Please read this whole article to get a full understanding of Old vs New Testament giving because giving from the heart and with the right attitude is still a big deal to God. It’s not about giving a tenth of your increase; it’s about much more!

A Brief History of Giving Unto the Lord 

The concept of giving unto the Lord began soon after Adam and Eve were evicted from the garden of Eden. 

Offerings

In Genesis, we read about Cain and Able and how they gave unto the Lord.

Gen 4:3-7

And in process of time it came to pass, that Cain brought of the fruit of the ground an offering unto the LORD. And Abel, he also brought of the firstlings of his flock and of the fat thereof. And the LORD had respect unto Abel and to his offering: But unto Cain and to his offering he had not respect. And Cain was very wroth, and his countenance fell. And the LORD said unto Cain, Why art thou wroth? and why is thy countenance fallen? If thou doest well, shalt thou not be accepted? and if thou doest not well, sin lieth at the door. 

What a contrast in approaches to God.

• Cain: Brought an offering of the fruit of the ground
  
  

• Able: Brought of the firstlings of his flock and the fat thereof

We learn more details about the heart condition of these two men and how they gave in Heb 11:4

By faith Abel offered unto God a more excellent sacrifice than Cain, by which he obtained witness that he was righteous, God testifying of his gifts: and by it he being dead yet speaketh.

Another aspect to their respective offerings may not be clear at first. Cain brought of the fruit of the ground, while Able brought of his flock. The difference is blood. 

Heb 9:22

And almost all things are by the law purged with blood; and without shedding of blood is no remission. 

When Adam and Eve became aware of their sin and their nakedness, they covered themselves with fig leaves. But later, we read in Gen 3:21 that “Unto Adam also and to his wife did the LORD God make coats of skins, and clothed them.”

The Lord killed some animals, made coats of their skins, and covered Adam and Eve. Blood was shed to cover them, and a proper offering in the eyes of the required blood. It’s why only the perfect blood of Jesus Christ covers our sins today and why the apostles preached baptism in Jesus’ name for the remission of sins. 

Cain gave what he wanted to give, and it wasn’t accepted by God. Able gave what God required, the blood, but he also gave of the firstlings and the fat thereof, which is what made Able’s sacrifice more excellent than Cain’s.

Tithes And Offerings

We don’t read anything about tithes until Abram, who in Gen 14:18-20 gave to Melchizedek, the king of Salem and the priest of the most high God, a tenth of his possessions. 

In Gen 28:20-22 we read about Jacob's promise to give a tenth to the Lord if God would bless him and bring him back to his father’s house in peace.

Then some four hundred and thirty years later or so, God gave to Moses the law of tithes and offerings. Here’s the how and why for tithes:

Numbers 8:14-16

Thus shalt thou separate the Levites from among the children of Israel: and the Levites shall be mine. And after that shall the Levites go in to do the service of the tabernacle of the congregation: and thou shalt cleanse them, and offer them for an offering. For they are wholly given unto me from among the children of Israel; instead of such as open every womb, even instead of the firstborn of all the children of Israel, have I taken them unto me. 

Instead of taking the firstborn of every tribe, God separated the tribe of Levi to be his for the service of the tabernacle.

Numbers 18:21-24

And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation. Neither must the children of Israel henceforth come nigh the tabernacle of the congregation, lest they bear sin, and die. But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance. But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.

Not only was the tribe of Levi separated unto God for the work of the tabernacle and service to God on behalf of all the tribes, but they received no inheritance like the other tribes. No land of their own, thus no crops, vineyards, or herds. The Lord would provide for them through tithes and offerings of the herds, crops, and vineyards from the other tribes. 

The only time money was used for tithes was if anyone was on a journey and too far from the place designated for tithes and offerings.

Deut 14:22-27

Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always. And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose: And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.

Didn’t Jesus Say We Should Tithe in the New Testament?

There are two parts of this question to address. The first is when the New Testament begins. At first glance, most of us would say the New Testament begins with Matt 1:1. But if we say that, we miss what a testament is. A last will or testament is a legal record of the will of someone after they die. It usually pertains to the handling of assets and property upon someone’s death.

And who was the one who died for our sins according to the scriptures? That was Jesus Christ. And when do we read about his death? Not the beginning of Matthew, but toward the end of Matthew, Mark, Luke, and John. 

When Jesus said, “Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone,” he said it under the Old Testament when giving of tithes and offerings was still the law. (Matt 23:23)

Giving In The New Testament Church

Tithing is not taught anywhere in the New Testament. It’s mentioned in Hebrews when talking about the law in the Old Testament. It’s not taught because God is not working through the tribes of Israel as before. The tribe of Levi is not serving the tabernacle or temple anymore. Instead, his people are the temple of the Holy Ghost and the house of God

1 Cor 3:16-17

Know ye not that ye are the temple of God, and that the Spirit of God dwelleth in you? If any man defile the temple of God, him shall God destroy; for the temple of God is holy, which temple ye are. 

I Pet 2:5

Ye also, as lively stones, are built up a spiritual house, an holy priesthood, to offer up spiritual sacrifices, acceptable to God by Jesus Christ.

The responsibility to offer sacrifices in the New Testament has been given to all believers, not just a select few and not to a tribe. 

So, if tithing isn’t taught in the New Testament church, what is taught? The church is to care for one another as a family.

Meeting Needs Within The Church

• Acts 2:44-45
  
  And all that believed were together, and had all things common; And sold their possessions and goods, and parted them to all men, as every man had need.
  
  

• Acts 3:32-35
  
  And the multitude of them that believed were of one heart and of one soul: neither said any of them that ought of the things which he possessed was his own; but they had all things common. And with great power gave the apostles witness of the resurrection of the Lord Jesus: and great grace was upon them all. Neither was there any among them that lacked: for as many as were possessors of lands or houses sold them, and brought the prices of the things that were sold, And laid them down at the apostles' feet: and distribution was made unto every man according as he had need.

Caring For Widows over 60 years of Age if they have no other family

• 1 Tim 5:3, 9-10, 16
  
  Honour widows that are widows indeed.
  
  Let not a widow be taken into the number under threescore years old, having been the wife of one man, Well reported of for good works; if she have brought up children, if she have lodged strangers, if she have washed the saints' feet, if she have relieved the afflicted, if she have diligently followed every good work.
  
  If any man or woman that believeth have widows, let them relieve them, and let not the church be charged; that it may relieve them that are widows indeed.

Preachers the Gospel

• I Cor 9:9-11, 13-14
  
  For it is written in the law of Moses, Thou shalt not muzzle the mouth of the ox that treadeth out the corn. Doth God take care for oxen? Or saith he it altogether for our sakes? For our sakes, no doubt, this is written: that he that ploweth should plow in hope; and that he that thresheth in hope should be partaker of his hope. If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things? If others be partakers of this power over you, are not we rather? Nevertheless we have not used this power; but suffer all things, lest we should hinder the gospel of Christ. Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar? Even so hath the Lord ordained that they which preach the gospel should live of the gospel.

Notice the connection to the tithing of food (not money) in the Old Testament. God always takes care of his true ministers and does so mysteriously and or through his church. But Paul also had this to say…

• 1 Cor 9:15-18

But I have used none of these things: neither have I written these things, that it should be so done unto me: for it were better for me to die, than that any man should make my glorying void. For though I preach the gospel, I have nothing to glory of: for necessity is laid upon me; yea, woe is unto me, if I preach not the gospel! For if I do this thing willingly, I have a reward: but if against my will, a dispensation of the gospel is committed unto me. What is my reward then? Verily that, when I preach the gospel, I may make the gospel of Christ without charge, that I abuse not my power in the gospel.

Let’s not forget Paul was a tent maker by trade and took care of himself as needed.

Elders Who Labor in the Word

• 1 Tim 5:17-18
  
  Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine. For the scripture saith, Thou shalt not muzzle the ox that treadeth out the corn. And, The labourer is worthy of his reward.

Let’s cross-reference this verse with the instructions Jesus gave to his disciples for the meaning…

• Luke 10:7
  
  Go your ways: behold, I send you forth as lambs among wolves. Carry neither purse, nor scrip, nor shoes: and salute no man by the way. And into whatsoever house ye enter, first say, Peace be to this house. And if the son of peace be there, your peace shall rest upon it: if not, it shall turn to you again. And in the same house remain, eating and drinking such things as they give: for the labourer is worthy of his hire. Go not from house to house. And into whatsoever city ye enter, and they receive you, eat such things as are set before you:

Conclusion

Tithing of herds, crops, and even wine was an Old Testament command to sustain the tribe of Levi, who served God in the duties of the tabernacle and didn’t receive an inheritance with the other tribes of Israel. But that changed in the New Testament to the church caring for one another so that there is no lack. This could be food, clothing, shelter, money, or assistance in any number of ways as the Lord leads. Caring for godly widows with no family and honoring those who labor in the word is also taught as the Lord leads. 

2 Cor 9:6-7

But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.

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