How Then Shall We Give?   
New Testament Principles Regarding The Giving Of Monetary Gifts & Tithes 
(With apologies for the above template heading that I don't know how  to change - see notes on the Faith Matters page)

By Gary A. Williams (gary at greend dot com)
Copyright 2003, 2005 May not be reproduced in whole or in part without express written permission of the author


Introduction

The Bible is full of references to the use and misuse of money.  Why then is there so much dispute among Christians about how God expects us to share “our” money?  With the answers right there in black and white, what to keep for ourselves and what to share ought to be easily understood, if not so easily practiced.  Right?

Well, as we know, it's not so easy, especially when it comes to tithing, a frequently taught biblical imperative.   I've grown up in the church and have heard countless sermons on tithing from Bible teachers I respect.  But finally, in my 56th year, I decided it was time to do a thorough study of the subject myself.  This paper is the result of that study.  You may agree with my findings or not -- that's between you and God.  As for me, I've finally reached a point where I don't have to rely on the scholarship of others; I can now speak for myself when it comes to "How Then Should We Give."

As we begin this journey together, it might help you to know up front that I am a follower of Jesus who earns his living as the owner of a small business.  I am not ordained, but for decades have worked in and with a variety of paid and unpaid ministries (which were often the same, come to think of it, meaning that the paid ministry frequently went unpaid for lack of funds.) 

I grew up in a small, non-denominational Christian church that taught a 10% tithe.  Even in that church, which focused on rules for right living, only a few actually tithed.   In my later teen years, our church held a “Faith Promise” program, where we learned a theology of giving tithes plus gifts beyond the tithe.  The real Faith Promise was to commit to give God (through the church) a certain amount above and beyond the tithe, then give it even if you didn’t think you could afford to, trusting God to supply all your needs.

I had already learned to tithe from my parents, and accepted this new, improved form of giving so whole-heartedly that at age 15 or 16, I committed to God that I would always give more than 10% of my income.  I’m closing in on 60 now and still holding to that promise. (You have read how seriously God takes promises, haven’t you?)  Even though the checkbook sometimes ran on fumes in our early-married years, we never wanted for things we needed and usually could have shared much more than we did.   One blessing that carries over from the way I was taught is that I enjoy giving money (really!), especially to support ministries of people who love the Lord, who are good at spiritual work, and who are not particularly interested in, or good at, fundraising.   

With that introduction, you’re probably thinking I lean toward tithing as a New Testament command and may want to convince you in that regard.  Not true.  I didn’t write this to convince you one way or the other.  My initial goal was to research the issue of tithing and clarify my own thinking on the subject.  Somewhere along the way, the subject evolved from tithing into the broader area of monetary gifts. My purpose now is to use this paper as a means of encouraging all Christians to dig deeper into our practices and feelings regarding the sharing of money.  

If you think I’m off base or misinterpreting Scripture, please let me know.  I am eager to hear what your personal, thoughtful reading of the Bible is telling you.  I want to know what God is putting on your heart when you take this topic to Him in prayer.  I don’t begin to have all the answers, but I’ve got a pretty good list of questions and at least some of the answers.  Let’s see what we come up with when we dig into this difficult topic together. 

Understanding the difference between the Old and New Covenants

A starting point is the centuries old debate over whether tithing is carried from the Old Covenant into the New.  If tithing is still the rule, we at least have a baseline for giving.   The Old Testament provides a historical foundation for our faith and insights into the very character and intent of God.   Jesus himself demonstrated the importance of these scriptures by freely quoting them on many occasions, as did his Apostles.  We read the Old Testament to understand the how and why of our existence.  We read it to learn how God interacted on a personal basis with our spiritual ancestors.  We read it for proof that God, through His prophets, clearly told of the coming of His Son centuries before his appearance on earth.  Because God is consistent from century to century, we can learn much by reading of his interactions with those who lived before Jesus.

The following comes from “What the Bible is All About,” an excellent Bible survey written  by Henrietta Mears:  “The word ‘testament’ means covenant or agreement.  The Old Testament is the covenant God made with man about his salvation before Christ came.  The New Testament is the agreement God made with man about his salvation after Christ came.  In the Old Testament we find the covenant of law.  In the New Testament we find the covenant of grace, which came through Jesus Christ.  One led into the other (Galatians 3:17-25).   Mears’ summary demonstrates the difficulty of writing a Cliff’s Notes version of a complicated subject.  While it’s true that the Old Testament tells about the covenant God made with man about salvation before Christ came, it began with a promise to Abram.

Here are important points to remember about that first covenant:
(1)  It had three parts: 
     o  God said He would make Abraham’s offspring into a great nation;
     o  He promised that all peoples on earth would be blessed through Abraham;
     o  He said He would give this new nation a land.
(2) The promise of land, nation and blessing are linked, but they are not the same;
(3) The promise of a land was conditional, requiring the obedience of the nation God would form from the
     offspring of  Abraham.

The Old Covenant promise of a land  foreshadowed the promise of eternity in Heaven for Christ followers.   In order to obtain and keep the “promised” land, however, God’s chosen people, the Jews, had to live by certain laws that God provided for them.  If they violated one of the laws, it was sin.  Sin that was not washed clean by following requirements specific to the sin could lead to separation from God, banishment from His people, loss of the land, or worse.   

When asked about the Old Testament Law most people think about the Ten Commandments.  We need to keep in mind that God gave the Nation of Israel many more laws than the ten.   

Here’s the sequence of events.  In Genesis 12 through 15 we read that God made His covenant with Abram, He will make a great nation of Abram, that “all peoples on earth will be blessed through you,” and that Abram and his offspring will be given a land for their own.  Genesis 17 tells of God’s confirming His Covenant with Abram by instituting the practice of circumcision.  This is also when God changes Abram’s name to Abraham (which means “father of many”).  Several generations later, the descendants of Abraham do not yet possess their promised land.  In fact, they’re captives of the Egyptian Pharaoh.  In Exodus we read about the birth of Moses and how God uses him to lead His people out of slavery.  Once the Jews are free from Egypt, God gives Moses the Ten Commandments and a long list of other laws.  To the people of that time, the laws were something given by God to govern them and to maintain their relationship with Him.  In the New Testament, we learn that these God-given laws had another purpose, that of preparing the way for Jesus and the New Covenant. 

When Jesus came, he did not violate the Ten Commandments, but he did violate other Old Testament Laws. Because we’re told in the New Testament that Jesus was without sin, it seems obvious that we must separate at least some of the Old Testament Laws from others, in terms of their relevance to Christ followers.  For instance, Jesus “worked” on the Sabbath, by healing, teaching, picking food off plants in the fields.  That was against the Law to most Jews, but not to Jesus and his followers.    

Throughout the Old Testament, we see that tithing and other forms of giving were both expected and practiced by the Jews.  The laws regarding tithing are spelled out in the Books of Deuteronomy, Leviticus and Numbers.  God commanded the tithes for a specific purpose, to support the Levitical priesthood.  The “honoring God” part of giving was not the tithe; it was the gifts and offerings freely given outside of the tithe that honored God.  There’s no question that under the Old Testament Law the Jews were required to tithe.  Anything less, as Malachi put it, was stealing from God:  “Will a man rob God?  Yet you rob me.  But you ask, ‘How do we rob you?’ In tithes and offerings.  You are under a curse –the whole nation of you – because you are robbing me.  Bring the whole tithe into the storehouse, that there may be food in my house.  Test me in this, says the Lord Almighty, and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it.” (Mal 3:8-11)  This is strong stuff and is often used as a proof that God wants Christians to tithe today.  Yet I wonder if that’s an appropriate use of this scripture?   

In Malachi, God begins by telling the Nation of Israel that the Jews are under a curse because they turned from Him.  Here’s Chapter 1:1-2: “An oracle:  The word of the Lord to Israel through Malachi.  I have loved you, says the Lord.  But you ask, ‘How have you loved us?’”    These first words indicate that what is to come is for the entire nation, and the topic is rebellion against God.  But in verse 6 we read: “It is you, O priests, who despise my name.”   Now God begins to speak directly to the Levites, the religious leaders of the Nation of Israel, describing their sins and, in Chapter 2, telling them:  “And now this admonition is for you, O priests.  If you do not listen, and if you do not set your heart to honor my name,” says the Lord Almighty, “I will send a curse upon you, and I will curse your blessings.  Yes, I have already cursed them, because you have not set your heart to honor me.”  (Malachi 2:1-2) 

God says the wickedness of the priests has “caused many to stumble.”  He is angry and wants Israel, most specifically the religious leaders, to know it.  Even in Chapter 3, when God says someone is robbing Him by not giving tithes and offerings, He is still talking to the Levites, and the subject is still obedience to the entire Law, not just that regarding tithing.  God tells the Levites they have a long history of disobedience:  “Ever since the time of your forefathers you have turned away from my decrees and have not kept them.  Return to me, and I will return to you, says the Lord Almighty. But you ask, ‘How are we to return?’”  (Ch 3:7)

Though God says the Levites are arrogant and wicked evildoers, He tells them how to get back into His good graces: “Remember the law of my servant Moses, the decrees and laws I gave him at Horeb for all Israel.”  (Ch 4:4)   Here’s the answer for the Levites, and for all others who are still under the Old Testament Law, the old system that was in effect before Jesus.  They are to keep all the Law, including laws regarding tithing.  While this response meant a great deal to the Jews, it is only pertinent to our discussion of tithing by Christians if the Law still applies to Christ followers. 

Notice also the differentiation between tithes and offerings.  God tells the Levites they have been withholding their “tithes and offerings,” yet His command is to bring “the whole tithe into the storehouse.”  I believe this choice of words is important.  God never commanded the Levites, the Nation of Israel, or us to give Him offerings.  Likewise, He never forces us to love Him.  Love and gifts are to be offered willingly.  God did command that the Jews pay their tithes and other temple taxes, to support the men who led them.  Tithes were required by law; offerings were not.  That’s a distinction we shouldn’t miss.  Malachi provides an example of people who were not tithing, but what else does the Old Testament say about tithing? 

Before we move on, keep in mind that the Old and New Testaments have a number of references that indicate the Old Covenant and Law of Moses were shadows of what was to come.  Jesus is who the Old Testament prophecies pointed to, the one who came to fulfill the Law (not uphold it, but make it complete).  In that case, if the Old Testament Law, including tithing, is a shadow of things to come, might we expect to find tithing replaced in the New Covenant by something better, more complete?  That’s one of the questions, isn’t it?  Is tithing replaced and, if so, by what? 

Tithing in the Old Testament 

A tithe in the Bible refers to 10%, thus giving 1%, 2% or anything except 10% was not a tithe.  How the 10% was calculated will be explained in a few paragraphs.  Current usage of the word is more generous, allowing that “any small gift” can be called a tithe (Webster’s New World Dictionary).  Those who write that tithing is a New Testament imperative point out that a tithe to God (the 10% version) occurred even before the Law was given to Moses.  They note that Melchizedek was King of Salem (Jerusalem) and “priest of the most high God,” and Abraham paid a tithe to him. (Gen 14:18-20 and Heb 7:4-6)  Then there was Jacob, grandson of Abraham, who also promised a tithe to God (Gen 28:22).  These writers then propose that God merely “formalized” the tithe in the Law of Moses. 

I see the Abraham and Jacob tithes differently than those who use them to support New Testament tithing.  Yes, Abraham paid a tithe to Melchizedek.  He gave Melchizedek a tenth of what he had just taken in battle.  What I believe most likely is that Abraham recognized Melchizedek as a man of God, sent out to bless him as he returned from battle.  I believe Abraham’s gift of 10% of the spoils of war was a spontaneous and heartfelt thank you for his victory.   He saw in Melchizedek a king who was worthy to accept this gift to God.  It’s difficult for me to turn this incident into a precursor of New Testament tithing because:

1.   There is nothing to indicate that God commanded or even hinted that Abraham give anything to
      Melchizedek, let alone a tenth of his spoils of war.  Tithing was done in other cultures at that time, so
      Abraham’s gift may have come out of a cultural  expectation, though it may also have foreshadowed the
      practice of sharing one’s resources willingly rather than from compulsion.  No one can say for sure why
      Abraham did what he did;
2.   Scripture does not say that everyone who was with Abraham also tithed to Melchizedek;
3.   Scripture doesn’t indicate that Abraham tithed at any other time than when he made this one-time gift
      to Melchizedek;
4.   The Law that came decades later commanded a tithe to support the Levites.  What Abraham gave to
      Melchizedek was not a tithe in the sense of the Law – it wasn’t required of Abraham – it was freely
      given.  Gifts and tithes were not the same.  God never commanded anyone to give Him gifts out of love
      or even fear;
5.   What happened between Abraham and Melchizedek also serves in contrast to Abraham’s response to the
      King of Sodom.  After Abraham had given a tithe of  the spoils of victory to Melchizedek, the King of
      Sodom approached Abraham  and asked him for  the people he had rescued from their captors.  This King
      told Abraham to keep the spoils, but “give me the people.”   Abraham knew that the King of Sodom was
      not a man of God, so Abraham said to him:  “I have raised my hand to the Lord,  God Most High, Creator
      of heaven and earth, and have taken an oath that I will accept nothing belonging to you, not even a
      thread or the thong of a sandal, so that you will never be able to say, ‘I made Abram rich.’” 
      (Gen 14:22-24) 

Unless I’m reading these verses incorrectly, Abraham gave a tithe to the godly King Melchizedek, but he gave all the rest of the spoils, much more than a tithe, to the ungodly King of Sodom.  I’m not sure what lesson we New Testament believers are to draw from this, but it doesn’t answer the tithing question.  

Jacob’s story is found in Genesis 28: 20-22, where we read:  “Then Jacob made a vow, saying, “If God will be with me and will watch over me on this journey I am taking and will give me food to eat and clothes to wear so that I return safely to my father’s house, then the Lord will be my God and this stone that I have set up as a pillar will be God’s house, and of all that you give me I will give you a tenth.”

This sounds a lot like Jacob offering God a deal.  “If you protect me, I’ll pay you back with a tenth.”  Asking Christians to give in order to get may be the tactic of shady television evangelists, but it certainly is not a command of the New Testament.  In fact, the “You give me what I want and then I’ll be grateful” strategy of Christian living flies in the face of what Jesus and his Apostles taught.   And, if you read the rest of this section of Scripture, you’ll find that Jacob’s life after this proposed “deal” with God was hardly a bed
of roses.

I believe that the Old Testament Law had two purposes.  One was to give a newly formed nation guidelines for how to live together.  The second was even more important.  It was to demonstrate that keeping external rules as a means for drawing close to a righteous God simply didn’t work. (See Romans 2 & 3 and Galatians 3)   No one could possibly keep all the laws perfectly, nor did anyone always want to keep all the laws, so all were sinners under the curse of the Law.  Because sinful people could not approach God on their own, He gave them priests.  These priests served as intercessors between the people and their God.  The priests were set apart from the people, with specific functions to perform, and God commanded that the priests be supported with tithes.   

Tithing was not optional; it was a command given to the people of Israel (Lev 27:30-33; Num 18:21-28; Deut.5:28-29, 12:5-18, 14:22-27, 26:12-14).  The people gave 10% to the Levites.  The Levites gave 10% to the Priests, who were Levites from the family of Aaron.  It’s also important to note that the people gave the first fruits of their crops and flocks, plus several other types of gifts and offerings (guilt offerings, sin offerings, thank offerings, etc.).  By some estimates, the required tithes added up to 23%, or more, not the 10% commonly said to be required of Christians now.  

Smith’s Bible Dictionary summarizes the tithes this way:  “From all this we gather-
1.   That one tenth of the whole produce of the soil was to be assigned for the  maintenance of the Levites.
2.  That out of this the Levites were to dedicate a tenth to God for the use of the high priest.
3.  That a tithe, in all probability a second tithe, was to be applied to festival  purposes.
4.  That in every third year, either this festival tithe or a third tenth was to be eaten in company with the
     poor and the Levites.”

The people of Israel were to give tithes and offerings.  What’s covered above are just the tithes.  They were not offerings, but more like taxes.  There was another tax, the “temple tax,” that is mentioned in Matthew 17:24-27.  This was a half-shekel tax – not a tithe – required by the Law of all men over the age of 20.  Jesus is shown in Matthew paying the tax with a coin taken from a fish.  There was no Law regarding gifts, because gifts were to be given willingly, out of love for God. 

First Old Testament mention of offerings to God

Genesis 4:1-12 is the first mention of giving offerings (not tithes) to God.  The givers are Cain and Abel.   Abel kept flocks and Cain worked the soil.  We read that Cain “in the course of time” brings “some of the fruits of the soil as an offering to the Lord.”  Abel then gives some of the firstborn of his flock.  We’re not told why God likes Abel’s gift and not that of Cain.  We don’t know if God asked for the offerings and gave instructions for how to present them. 

What’s interesting is that it appears Cain is the first to make an offering, but it doesn’t say his is from the first fruits.  Could it be that Cain didn’t give of his first or best?  Did he give out of an improper motivation?  Is it because jealousy was already a problem for Cain?  It didn’t take him long to murder his brother after becoming angry over God’s refusal of his gift.  In any event, we know Cain did something wrong because God says to him:  “If you do what is right, will you not be accepted?”  It’s just not clear to me what the “right” was in this case.

First fruits or surplus fruits, does it matter?

The Cain and Abel story doesn’t tell us anything about tithing, but it does teach us that what we give, and how we give it, matters to God.  I got a similar insight one day, while looking down from the second floor offices of a downtown ministry.  Below me was an area set aside for the free distribution of furniture, clothing and household appliances.  Christians contributed these free goods, kind people who thought they were being generous.  Unfortunately, most of the contributions were worn, stained, cracked and broken, and some items looked like what you would normally haul to the dump. 

Even so, dozens of low-income men, women and children were lined up, eagerly waiting to sort through these “gifts.”  Standing at the window, I suddenly became terribly depressed at the callousness that gives torn and stained couches, thread-bare clothing, appliances with frayed cords and other yard-sale leftovers to these neighbors in need, thus reinforcing the great gap between how we love them and how we love ourselves.

Another time, while helping a friend who collected and distributed household items to people in need, we went to the home of a Christian couple to pick up a mattress they wanted to donate.  They lived in an expensive area of large, well-kept houses, big yards and luxury cars.  The mattress they offered was old, urine-stained and smelled so bad we were afraid to touch it without protective clothing. 

Our donors were insulted when we gently tried to turn down their “gift.” To keep peace in the family of God, we accepted the disgusting mattress, then hauled it straight to the dump.   We not only wasted our time, but also had to pay a dump fee.  This sort of thing happened often enough that my friend stopped collecting donated goods.  Too much of what Christians gave him was only fit for the dump and no one wanted to pay him to take it there. 

When I think of these experiences in relation to Cain’s flawed offering to God, I marvel at God’s love and patience.  Here we see one of the first men in our recorded history demonstrating how not to behave, yet centuries later we are still struggling with the same issue of how to make offerings that are pleasing to God.

I don’t want to give unacceptable gifts, as Cain did, and I’ll bet you don’t either.  What I seek is to align my heart with that of my Heavenly Father, so that in all areas of my life what I do is pleasing to Him.   

If Jesus didn’t say otherwise, is it still law for us?

The Jews had the Law as their guide … then came Jesus.  Some Christians say we are to keep all the Mosaic laws that Jesus did not specifically change.  Why then do proponents of this view accept one 10% tithe when we’ve already shown that the Jews were required to give two or three tithes, not just one? And why is it that dozens of Old Testament Laws Jesus never mentioned are no longer thought to be required?  

When Jesus died on the cross, it started a chain of events that completely changed the way we approach God.  The Temple veil was torn in half, signifying that followers of Jesus could now approach God directly, without the need of priestly intercessors.  Temples and synagogues would no longer be the centers of Godly worship.  Priests and those who supported them were no longer needed.   Even if we believe tithing is still a New Testament imperative, where in the Scripture does it tell us how to allocate our tithes?  Who are the New Testament “Levites” who are to receive a tenth of what the soil produces?  Who is it these modern-day Levites, whoever they are, should give their tenth to?  Who gets the festival tithes?  And why is it that no one is proposing we continue to give the third tithe that also requires we sit down and eat with the poor?   These questions are not meant to be facetious; they are real and deserve answers if we Christians are still under the Law that commands tithing.

Besides the tithes that are now overlooked, read Exodus 21. There are several pages of laws, including those governing how to sell one’s daughters, rules for multiple marriages, the death sentence for anyone who curses his mother or father, etc.  No one I’ve ever heard or read suggests that these laws still apply; yet Jesus didn’t speak to them, so far as we can find in the Bible.  Also found in Exodus are the Ten Commandments.  When asked about these God-given laws, Jesus didn’t recite all of them; he said the most important are these: “Love God with all your heart and with all your soul and with all your mind and with all your strength.  The second is this: Love your neighbor as yourself.” (Mark 12:29-30) 

In Galatians 5:14, Paul shortens it even more.  He writes: “The entire law is summed up in a single command:  ‘Love your neighbor as yourself.’”  This, of course, is a quote from Leviticus 19:18.   That same section of Leviticus includes a whole long list of do’s and don’ts that were essential elements of the Old Testament Law, but which not even the most legalistic Christian would consider relevant today.   For example: When you enter the land and plant any kind of fruit tree, regard its fruit as forbidden for three years; do not eat any meat with the blood still in it; do not cut your bodies for the dead or put tattoo marks on yourselves; do not cut the hair at the side of your head or clip off the edges of your beard.   

Paul elaborates on the Law;  Jeremiah predicted the New Covenant

Because Paul says the Law can be summed up in a single command, it doesn’t mean that specifics of the Law no longer apply.  We need to look more deeply into what Jesus and the Apostles taught in order to correctly interpret Mark 12:29-30 and Galatians 5:14.  In Philippians 3:5 Paul writes more on this subject, after first presenting his credentials: “If anyone else thinks he has reasons to put confidence in the flesh, I have more: circumcised on the eighth day, of the people of Israel, of the tribe of Benjamin, a Hebrew of Hebrews; in regard to the law, a Pharisee; as for zeal, persecuting the church; as for legalistic righteousness, faultless.  But whatever was to my profit I now consider loss for the sake of Christ … not having a righteousness of my own that comes from the law, but that which is through faith in Christ – the righteousness that comes from God and is by faith.”  (Phil 3:4-9)  Paul’s great revelation is that righteousness comes from God by faith in Jesus.  It’s a gift that can’t be earned through works of the Law.

This gift, this New Covenant, is the one the prophet Jeremiah spoke of:  “ ‘ Behold, days are coming,’ declares the Lord, ‘when I will make a new covenant with the house of Israel and with the house of Judah, not like the covenant which I made with their fathers in the day I took them by the hand to bring them out of the land of Egypt, My covenant which they broke, although I was a husband to them,’ declares the Lord. ‘But this is the covenant which I will make with the house of Israel after those days,’ declares the Lord, ‘I will put My law within them and on their heart I will write it; and I will be their God, and they shall be My people.’”  (Jeremiah 31:31-33)

Then, in verse 34, comes the great phrase that describes how the New Covenant will do what the Old could never do:  “ ‘…for they shall all know Me, from the least of them to the greatest of them,’ declares the Lord, ‘for I will forgive their iniquity, and their sin I will remember no more.’”  The New Covenant will provide a final atonement for sin. 

The author of Hebrews reminds us of this simple truth in Chapter 8, verse 7: “For if that first covenant had been faultless, there would have been no occasion sought for the second.”  (Hebrews 8:7)   After quoting Jeremiah’s prophecy about the coming of a new covenant, the writer of Hebrews then explains in verse 13:  “When He said, ‘A new covenant,’ He has made the first obsolete.  But whatever is becoming obsolete and growing old is ready to disappear.”  In Chapter 9 of Hebrews the writer explains how the laws of the first covenant were not able to “clear the conscience of the worshiper.”  “They were only a matter of food and drink and various ceremonial washings – external regulations applying until the time of the new order.”  Verse 15: “For this reason Christ is the mediator of a new covenant, that those who are called may receive the promised eternal inheritance – now that he has died as a ransom to set them free from the sins committed under the first covenant.  In the case of a will, it is necessary to prove the death of the one who made it because a will is in force only when somebody has died; it never takes effect while the one who made it is living.”  Notice, especially, that the laws of the first covenant were “only a matter of food and drink and various ceremonial washings – external regulations applying until the time of the new order.”

Here’s more from Paul:  “All who rely on observing the law are under a curse, for it is written: ‘Cursed is everyone who does not continue to do everything written in the Book of the Law.’  Clearly no one is justified before God by the Law, because, ‘The righteous will live by faith.’  The Law is not based on faith; on the contrary, ‘The man who does these things will live by them.’  Christ redeemed us from the curse of the law by becoming a curse for us, for it is written: “Cursed is everyone who is hung on a tree.  He redeemed us in order that the blessing given to Abraham might come to the Gentiles through Christ Jesus, so that by faith we might receive the promise of the Spirit.” (Gal 3:10-14)  

Paul writes that those who choose to place themselves under the Law are cursed for the simple reason that no one can keep the Law perfectly.  We are sinful, fallen creatures and have no hope apart from Christ Jesus.  But New Testament believers are not cursed, Paul writes, because “Christ redeemed us from the curse of the law…” so that “the blessing given to Abraham might come to the Gentiles through Christ Jesus…” How? By faith in Jesus, not by relying on rules we are doomed to break.  “So the Law was put in charge to lead us to Christ that we might be justified by faith.  Now that faith has come, we are no longer under the supervision of the law.” (Gal 3:24) 

When we’re in Christ, the role of the Old Testament Law changes for us.  Knowledge of the Law is useful to us for understanding the character of God and for learning how He dealt with His people before Christ came.  But the Law isn’t the same for us as it was for the Jews prior to the resurrection of Jesus.   Paul explained it to the church in Rome with these words:  “But now a righteousness from God, apart from law, has been made known, to which the Law and the Prophets testify.  This righteousness from God comes through faith in Jesus Christ to all who believe.  There is no difference, for all have sinned and fall short of the glory of God, and are justified freely by his grace through the redemption that came by Christ Jesus … Where, then is boasting?  It is excluded.  On what principle?  On that of observing the law?  No, but on that of faith.  For we maintain that a man is justified by faith apart from observing the law …Do we, then, nullify the law by this faith?  Not at all!  Rather, we uphold the law.” (Romans 3:21-31) 

Jesus also spoke about the Law.  In the Book of Matthew he is quoted:  “Do not think that I have come to abolish the Law or the Prophets; I have not come to abolish them but to fulfill them.  I tell you the truth, until heaven and earth disappear, not the smallest letter, not the least stroke of a pen, will by any means disappear from the Law until everything is accomplished.”   The King James translation reads: “Think not that I am come to destroy the law or the prophets: I am not come to destroy but to fulfill.  For verily I say unto you, Till heaven and earth pass, one jot or one tittle shall in no wise pass from the law, till all be fulfilled. Whosoever therefore shall break one of these least commandments, and shall teach men so, he shall be called the least in the kingdom of heaven: but whosoever shall do and teach them, the same shall be called great in the kingdom of heaven.  For I say unto you, That except your righteousness shall exceed the righteousness of the scribes and Pharisees, ye shall in no case enter into the kingdom of heaven.” (Matt 5:17-20) 

Romans 3 and Matthew 5 are difficult sections of Scripture when read back-to- back.  Romans 3 says we are justified (reconciled to, put right with, God) by faith, “apart from observing the law.”  Yet in Matthew 5 Jesus says he has not come to “abolish” the Law, but to “fulfill” it.   This makes Matthew 5 and Romans 3 seem contradictory at first glance.   But look again at what Jesus says in Matthew.  He has not come to abolish (destroy, make unimportant, throw out) the Law and the Prophets, but to fulfill them.  Fulfill is an interesting word.  It’s used frequently in the New Testament.  The Greek “pleroo” is used more than a dozen times in the Gospels to mean: satisfy, accomplish, complete. 

When Jesus says he isn’t coming to throw out the Law or Prophets, he is not saying the Law is to be enforced as the standard for his followers.  He is saying he came to complete what the Law and Prophets began. He came to satisfy the purpose of the Law, which was to reconcile us to God. The Law and Prophets foreshadowed; Jesus is the real thing.  The Law is only made complete (perfected) now that Jesus is here.  That’s what Paul is writing about in Romans 3.  Now it’s faith, not strict adherence to the Law that makes us right with God.  Paul writes that this new faith “upholds” the law.  The Greek word is “histemi.”  The King James translates it “establish,” so that the verse reads: “Do we then make void the law through faith? God forbid: yea we establish the law.”  We continue, or uphold, the Law, but in a new form based on the Gospel. 

At first glance, it does appear that Jesus is saying not “one jot or one tittle shall… pass from the law …”  But in one sentence he says he comes “to fulfill the Law” and in the next he says no jot or tittle shall pass from the law, “till all be fulfilled.”  In other words, it seems here that Jesus is saying he is fulfilling the law, therefore the old law does pass away.  What’s left unsaid is the “when?”  The answer, of course is after
the cross.

Matthew 5:19-20 quotes Jesus as saying: “Anyone who breaks one of the least of these commandments and teaches others to do the same will be called least in the kingdom of heaven, but whoever practices and teaches these commands will be called great in the kingdom of heaven.  For I tell you that unless your righteousness surpasses that of the Pharisees and the teachers of the law, you will certainly not enter the kingdom of heaven.”   These verses are used to justify the view that Christians are to keep the Old Testament Law.  However, even the Christians who teach this are inconsistent in that they don’t keep all the Law, nor do they expect anyone else to.  What they expect is that believers keep some of the laws while ignoring others, yet no one can point to anything other than tradition for how this is determined.  Traditions are fine, but not when they replace or supplement Biblical principles. 

The heart is key to right living and giving 

My Cliff’s Notes explanation of Matthew 5:19-20 is this:  I do not believe Jesus is saying Christians must be better legalists than the Pharisees.  The Pharisees were excellent at keeping the letter of the Law.  It was the heart of the Law that they violated constantly.  The heart of the Law is love.   If we, like the Pharisees, learn to keep all the old laws and lack love, we are lost.  That’s what I believe Jesus is saying here. 

The key to worship and obedience is the heart.  Worship and obedience come from the inside and radiate out.  When our hearts are right with God our behavior follows.  That’s why we say that one can be obedient without loving God, but one cannot love God without being obedient.  By their practice of the Law, the Scribes and Pharisees proved that they did not love either God or their neighbors.  The following is an example cited by Jesus: “Two men went up to the temple to pray, one a Pharisee and the other a tax-collector.  The Pharisee stood up and prayed about himself; ‘God, I thank you that I am not like all other men—robbers, evildoers, adulterers—or even like this tax collector.  I fast twice a week and give a tenth of all I get.’  But the tax collector stood at a distance.  He would not even look up to heaven, but beat his breast and said, ‘ God, have mercy on me, a sinner.’  I tell you that this man, rather than the other, went home justified before God.  For everyone who exalts himself will be humbled, and he who humbles himself will be exalted.”  (Luke 18:10-14).

Notice which man was justified before God. It was the tax collector, an acknowledged sinner, who may or may not have been a tither.  Once again we’re looking at an example of heart condition being more important than rules keeping.  The man who recognizes his sins and pleads for forgiveness is put right with God.  The man who keeps the Law yet has an unloving heart is lost in sin and doesn’t even know it.  The irony is that the Pharisees considered themselves “faultless”  according to the Law.

Is this where Jesus tells us to tithe?

In Matthew 23 we find the verses most frequently used by all who believe that Jesus himself commanded tithing:  “Woe to you, teachers of the law and Pharisees, you hypocrites!  You give a tenth of your spices—mint, dill and cumin.  But you have neglected the more important matters of the law—justice, mercy and faithfulness.  You should have practiced the latter, without neglecting the former.  You blind guides!  You strain out a gnat but swallow a camel.  Woe to you, teachers of the law and Pharisees, you hypocrites!  You clean the outside of the cup and dish, but inside they are full of greed and self-indulgence.  Blind Pharisee!  First clean the inside of the cup and dish, and then the outside also will be clean.  Woe to you, teachers of the law and Pharisees, you hypocrites!  You are like whitewashed tombs, which look beautiful on the outside but on the inside are full of dead men’s bones and everything unclean.  In the same way, on the outside you appear to people as righteous but on the inside you are full of hypocrisy and wickedness.” (Matthew 23:23-27)

Nowhere in the New Testament are we told that Jesus tithed.  And nowhere are we told that his disciples tithed or that they expected those in the first churches to tithe.  So what does Jesus mean in Matthew 23?  When read in context, it seems to me that this scripture isn’t about New Testament tithing; it’s about hypocrisy.  Tithing is mentioned because it presents the example of saying one thing and doing another.   This is Jesus speaking before the Cross--before the New Covenant is sealed.  He’s talking to religious leaders who not only are subject to the Law, but who are the teachers of that Law.   He’s telling them they are missing the point of the Law.  Jesus says these men are greedy and self-indulgent.  They scrub themselves clean on the outside and keep the laws governing the flesh, but they have no love, and love is at the heart of the most important law, as Jesus teaches in Mark 12:29-30.  The Law is to direct them to God and into right relationships with their neighbors.  Instead, the way they keep it drives them further away.  There’s no love, no compassion, no gratitude.  Jesus has already said, “By their fruit you will know them.”  (Matt 7:16)  The fruit of the Scribes and Pharisees is sick and withered.  Sadly, it is obvious the words of Malachi had no
lasting impact.

Copyright 2003, 2005  Gary A. Williams, Santa Clara, California
Please write to me at the following address if you would like permission to reproduce all or a part of this paper:
alfa at greend.com.