1 TITHING & GRACE GIVING

By David Anthony B. Chan

Introduction It has been mentioned that at least a third of the bible talks about money. There have been a plethora of books written on the subject. The reason for this is that the whole world recognizes the importance, significance, and relevance of money and finances in every day life. God too recognizes this fact and has caused in His Word to contain certain teachings on money. One of such teachings is the tithe. Today, the Christian Church is divided on the subject of tithing. Many Christians avoid the topic altogether, and choose to conform to the teachings of their own churches, without questioning the doctrines which the practice supposedly originates from. Those who do question the teachings and practices end up being corrected or rebuked by the elders on the grounds of being insubordinate to the leaders of the church of God. A question was once asked of the proponent which gave reason for the birth of this study: How much does God want from us? To make the question more specific, it could be asked this way: Is the law of the tithe still to be practiced after the Resurrection of Jesus Christ? Many believers today would surely like to know the answer to this question regarding their finances, and rightly so. However, this paper does not aim to resolve this issue once and for all. What it does hope to achieve is to inform the readers of certain facts that will help them decide on the issue for themselves. The Law of the Tithe in the Old Testament According to Dr. James Bollhagen , Edward Powell and Rousas John Rushdoony , there are three kinds of tithe in the Old Testament Levitican Law. The first kind of tithe is the annual/ social tithe, also known as the Lords or Levitical tithe. For simplicity, this tithe will be referred to as the Social tithe hereafter. This tithe was an annual tithe given to the Levites to support them in the work of the temple since this was the only way they could be supported as they had no inherited land when Joshua conquered Canaan. (Lev 27:30-33; Num 18:21-24). It is important to note that the Levites were not the full-time ministers people see in evangelical churches today. They were a tribe assigned to be the: educators for people, civil authorities, and the congregation at large (Lev 10:11; Deut 17:18; 31:9-13; 33:10; II Chron 17:7-9; Neh 8:9); composers, musicians, and singers (I Chron 15:16-24; 25:1-7); officers and judges (I Chron 23:4; 26:29-32; II Chron 19:8-11); and the like. Their duties were not confined to church 3 ritual or service. Moreover, the word church in Scripture means the community or body of believers or the congregation of God. The only institutional church found in Old Testament Scripture is the Tabernacle and the Temple constructed by Moses (Exodus 25), both of which financially supported by a tithe of the Social Tithe (Num 18:26), and not by the whole Social Tithe itself. Therefore, under a theocratic form of government, the social tithe was the payment for social services given by the tribe of Levi to the people. The Social Tithe may thus be likened to the tax paid to the governments today, for rendering social and civil services to the people. According to Edward Powell and Rousas John Rushdoony the second kind of tithe is called the Feast Tithe, also known and will hereafter be referred to as the Rejoicing Tithe. We find this in Exodus 23:16, Leviticus 23:33-43, Deuteronomy 12:5-25; 14:22-27;16:13-15. This Rejoicing Tithe was paid by the taxpayer and his entire household and it was to be used for rejoicing for the Lord for three reasons: Because the Lord will bless them in all their produce and in all the work of their hands, so that they will be altogether joyful. (Deut 15:16) So that their generations may know that the Lord had the sons of Israel live in booths when God brought them out from the land of Egypt. (Lev 23:43) And lastly, so that they may learn to fear the LORD always. ( Deut 14:23) The difference between the Social Tithe and the Rejoicing Tithe in terms of collection is that while the Social Tithe was collected for the Levites, the Rejoicing Tithe was to be kept by the taxpayer for him to use for whatever would please him. ( Deut 14:26) According to Deuteronomy 14:22-23 and Leviticus 19:23-25, the Rejoicing Tithe was composed of 10% of all the increase of their seed that the fields bring forth annually, the firstlings of the herds, flocks, and trees.
1 2

1 2

Dr. James Bollhagen, Tithing: The 10% Rule and the Church, A Topical Summary (Broadcast for Issues, Etc., 2001) Edward Powell and Rousas John Rushdoony, Tithing and Dominion, (Vallecito, California: Ross House Books, 1982), 99-101. 3 Ibid., 103.

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The third kind of tithe is the Poor Tithe . In Deuteronomy 14:29, we find that this tithe was to be paid once every three years, from all of the increase of the third year, deposited in the town, for the Levite, the stranger, the fatherless, and the widow. Culturally, those who lose the breadwinner in the family (the father) are considered poor. The reason they are considered as such is because they dont have financial sup port nor do they have continuing economic support. The effect is chronic poverty unless they are supported periodically. According to Edward Powell and Rousas John Rushdoony, the Poor Tithe was for the relief of those whose condition would tend toward 5 oppressive and destructive poverty. The Tithing System as viewed today Today, majority of the Christian churches all over the world still practice tithing. Believers all over the world go to their respective churches and hear their pastors preach on tithing and are encouraged to pay their tithes. It is worth mentioning that the term used today is to give the tithes. There are two schools of thought regarding tithing in the New Testament: Tithing, and Grace Giving. The Tithing School of Thought The first school of thought, Tithing, teaches that every believer is required by God to tithe, and to not pay the tithe is equivalent to the sin of robbing God, which accompanies certain consequences (judgment, curses, inability to produce wealth, etc.) as all sins have consequences. Basically, the believer is required to give 10% of his income to a local, institutionalized church. Teachings on which institutionalized church he will give to (whether or not he is to give to the church of which he is a member of), where the tithe comes from (net or gross income) and when it is due, all vary depending on the stands of the churches that teach this school of thought. This school of thought also teaches that the tithe is different from the offering in the sense that the tithe is the 10% of ones income (gross or net income) while the offering is above and beyond the tithe. Some proponents of this school of thought have added that the tithe will ensure ones moderate provision from God as well as protection for health while the offering will ensure the abundance and overflowing blessing of God, referring to the promise found in the third chapter of Malachi. Moreover, this school of thought also implies that the act of tithing is a sign of maturity and faith while to not tithe is a sign of unbelief. The tithe, being a percentage of income, is viewed as fair to all believers all over the world. Arguments for Tithing: I the Lord do not change There is no argument when it comes to the Old Testament Tithing System because such system was established and actually done. Hardly any Christian today would propose to bring back the Old Testament system on the grounds that it is what God requires of His people for todays dispensation of grace. The issue on the tithe falls largely on whether or not a tithe of any kind (not the Old Testament System of Tithing) is required for todays believers. There are three major arguments that support this view. Gods Funding for His Kingdom The first argument is that the tithe is Gods princip al means of funding His work. If a Christian concept of social financing is lacking, then the state moves in quickly to supply the lack and 6 gain the social control which results. Social financing means social power. Scripture reveals God as the owner of all things, including real property. The one who owns is the same one who has the right to tax property. Such principle which the government supports, implies that the government has no right to tax or dispossess anything in the earth. From this perspective, it must be understood that the tithe, according to Rushdoony and Powell, is Gods tax for the use of the earth and that only when the giving exceeds 10% does qualify to be called a freewill offering (Deut 16:10-11, Ex 36:7, Lev 22:21). Leviticus 27:30-33 demands that 10% of all the produce of the land is due to God, and His holy for God alone. In addition, it is also argued that the tithes could make a free society possible. Free in the sense that the ones who would have the social control are the Christians. If every person tithes faithfully as a requirement of the Church, then there will be no financial problem not only sustaining but also expanding the Kingdom of God. Stephen Olford calls this principle storehouse tithing: The bringing of your tithes and offerings to the place where your membership is established, your spiritual life is nourished, and your church privileges are enjoyed. If you give elsewhere, then it should be over and
4

4 5

Ibid., 119-120. Ibid., 121. 6 Ibid., 1.

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above the required tithe and offering to your church. Now this is scripturally binding upon all who desire to 7 see the blessing of God. God says essentially the same thing when He demands that there be provision in His storehouse (Mal 3:10). Even New Testament patterns a financially self-supporting church. If this principle is caught by believers, we could build Christian schools, universities, social institutions, and other Christian organizations in all areas of government, culture, and life. The tithe is, to put it simply, the Kings way of funding His Kingdom. Gods Blessings and Curses The second major argument for this school of thought is the belief that the tithes and offerings ensures Gods blessings and favor while neglecting the same is tantamount to asking for Gods curses and judgment. Reverend Pastor Antonio Ormeo says that God is going to curse with a curse the Christian for robbing Him of what is rightly His share. The curse may be in the form of devourers, as stated in Malachi 3:11 (emphasis mine). To farmers, devourers destroy the fruits of their ground and cast the fruit of the vine before the time in the field. Other forms of devourers may be the 8 borrowers who refuse to pay back, thieves, pickpockets, swindlers, sickness, accident, etc. He then continues to enumerate the blessings that God will give the person who tithes: God will remove the curse and change it into a blessing by multiplying the tithe that the tither paid, He will rebuke the devourer, and He will delight in the land and keep it safe and fruitful. This argument implies that we are to see God as a business partner. From the same book, he says that we must ask God to be our partner as this is what is supposedly taught in John 15:15 and Deuteronomy 8:18. Parts of the Bible which talk about the slavery of Israel due to unfaithfulness are usually quoted to support this argument. God doesnt change and still requires tithes The third main argument for this school of thought deals more with the nature of God in relation to His Church. Exodus 19:5-6 and 1 Peter 2:9 are linked together to claim that we are the New Israel. Deuteronomy 4:20, 14:2 are also referred to as proof verses to show that as Gods elect, there is no difference in the standard of the people regarding obedience to the law. This argument opposes dispensationalist views and claims that the Old and the New Testaments are never to be divided when it comes to obedience to the law in the tithe. This argument holds null the view that there exists the law age and the gospel age. The tithe is believed to still be a requirement since this argument states that how God relates to His people do not change, regardless of what the cross has achieved. This argument also uses Hebrews 7 to prove that even though much of the Levitican Law has been done away with, the tithe still remains because it was instituted by Abraham before the Levitican Law was passed at the foot of Mt. Sinai. The implication is that when the Levitican Law was abolished, the tithe would not be abolished and would continue to be in effect. The Grace Giving School of Thought The second school of thought is called Grace Giving. This school of thought teaches that the system of the tithe is no longer binding upon post-resurrection believers. Instead of the word tithe, proponents of this school of thought use the word offering or gift. The amount given depends on giver. Where and to whom he gives is his prerogative. This school of thought teaches that to not give tithes does not necessarily accompany curses or judgment. Rather, giving is an overflow of ones thankfulness to God and is done according to the proportion of ones faith. There is no distinction made between the tithe and the offering. After the resurrection, there is only the gift. This school of thought also teaches that giving should be done prayerfully. There is no set amount or percentage that is binding on all believers. What is expected is that every believer gives, while simultaneously reminding others that one who does not give does not necessarily sin. The sin, according to this school of thought, is when a person gives less than what God commanded the person to give. The amount is impressed in the persons heart through prayer and personal conviction, and not necessarily based on amounts found in Scripture. 2 Corinthians 9:7 is arguably the most quoted verse by this school of thought.

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Stephen Olford, The Grace of Giving, 5th printing (The Zondervan Corporation, 1977), 30. Rev. Ptr. Antonio F. Romero, How To Get Money From God, (Baptist publications Philippines, 1972), 20.

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Arguments for Grace Giving: Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver. This school of thought has been criticized and condemned with the assumption that adherents of this school of thought are selfish and abusive of the grace of God. To assume that not adhering to the Tithing School of Thought means giving less than 10% is, according to philosophical fal lacies, a strawman argument. It is important to note that in all the arguments presented for this school of thought, there has to be a conscious reminder that the arguments are presented in relation to the Tithing School of Thought not because of an If not A then B scenario but because the Tithing School of Thought would make a good reference point to start from. Differences Between Pre and Post Resurrection In relation to this topic, the New Testament can be divided into two parts: before and after the resurrection. According to Dr. James Bollhagen, before the resurrection Christ was still in the process of fulfilling all of the Old Testament prophecies about himself. This meant that he would have to observe the Levitican Law and would even have to urge others to do the same. Dr. Bollhagen also points out that in Scripture, Jesus was circumcised, dedicated, attended the three major feasts in Jerusalem, and even assisted his disciples in paying the half-shekel tax for the temple (while at the same time asserting their exemption from it - Matt 17:24-27). And yes, he instructed his 9 Jewish audience to continue tithing (Matt 23:23; Luke 11:42). However, such laws have changed after the resurrection. Some of the Old Testament laws which gave a prophetic symbolism of the Messiah served their purpose. The law of the tithe has also become obsolete along with the Levitican Law, along with the rite of 10 circumcision, the temple sacrifices, worship on the seventh day and other rituals. If the law of the tithe were to be imposed today, one would have to ask which of the three kinds of tithe is to be imposed. If none of the three, then one must proceed to logically assume that there is a new kind of tithe being imposed. To say that one of the three tithes applied today but has different ways as to its application, such claim must be based on scripture using proper exegesis. The Abolishment of the Three Tithes The Social Tithe became obsolete because of two reasons. Firstly, the government is no longer in the form of a theocracy which means that the Levites no longer have any authority to tax the people for their services as civil agents of God. Secondly, all believers are priests unto God and have equal inheritance in the Lord. This means that there is no longer any obligation to give to the Levites on the grounds that they have no inheritance in the Lord in the form of material blessings. The Levites have already been replaced by the apostolic ministry as found in Ephesians 4:12. The New Testament clearly says that ministers of the gospel are to eat what is set before them (Matt. 10:10) 11 and that the church should take care of them ( Gal 6:6). The tithe from the Social Tithe also became obsolete since all the believers became the temple of the Holy Spirit as stated in 1 Corinthians 6:19. The Rejoicing Tithe has also become obsolete since this has been replaced by the Christian Liberty which Paul teaches in 1 Corinthians 8. Christians are to rejoice because of the work of Jesus on the cross and are free to rejoice in any way they please as long as they do not cause others to stumble. There is no such thing as a Rejoicing Tithe practiced today along with all its rules and regulations as found in the Levitican Law. The Poor Tithe has also become obsolete as it has already been replaced by special collections as seen in 1 Corinthians 16. As a principle, Christians are to help one another in times of trouble. As a family of God, there is mutual cooperation and mutual aid shared in the Church of God even in the area of finance. Giving should never be an issue for the Church because it is expected to always help its members. No amounts or percentages are found in the New Testament. All that is said is that early Christians had everything in common (Acts 2:44 - a tithe of 100%!), that they gave sacrificially ( 2 Cor 8:1-3), and that they gave as God had 12 prospered them (1 Cor 16:2). Melchizedeks Tithe and the Priesthood Hebrews 7 is often quoted to prove that though the Levitican Law has passed away, the law of the tithe should still be in effect because it was instituted by Abraham towards Melchizedek before the institution of the
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Dr. James Bollhagen, Tithing: The 10% Rule and the Church, A Topical Summary (Broadcast for Issues, Etc., 2001) Ibid. 11 Ibid. 12 Ibid.
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Levitican Law. However, two facts must be recognized. Firstly, the tithe given to Melchizedek was out of the spoils of war, and not out of regular income. Secondly, the fact that 10% of spoils of war was given by Abraham to Melchizedek does not mean that 10% of all income is to be given to institutionalized churches today. Arriving at such a conclusion from such basis is to take Hebrews 7 out of context. In connection with the argument regarding Melchizedek, another point must be raised: Suppose one takes Abrahams example as prerequisite to the law of the tithe and thus presumably making it exempt from th e abolishment of the Levitican Law, what are todays tithers to do with their tithes? The most common response of tithers is to either give it to the local church or to the full time ministers of the church. To give to either is well and good as long as there is no accompanying belief that Scripture expressly and specifically requires that these be the recipients. The reason is simply because there is no more Levitical Priesthood nor exists a physical temple that requires a sacrifice for post-resurrection believers to give to gain entrance. Having A Stewards Perspective From the grace givers point of view, nothing belongs to him. Unlike the Tithing School of Thought which teaches that 10% belong to God while the 90% belongs to the believer, the grace giver believes that 100% belongs to God. In relation to God, the grace giver believes that there is no such thing as private or personal property. The grace giver therefore gives nothing to God because he owns nothing at all. He cant give to God what God a lready owns. Whereas the Tithing School of Thought teaches that giving less than 10% is sin, the Grace Giving School of Thought teaches that the sin is not based on the amount in relation to 10%. Rather, the sin is committed when the believer does not give the right amount, does not give during the right time, or does not give to the right recipient when God, through his prayers and personal bible reading time, has already revealed to him. God, after all, looks at the heart. The grace giver can commit the sin of robbing God; its clear in Malachi, but one needs to read the entire book and understand the whole context of the book. When a person is given a car and then later on commanded to give the car away, its very difficult to obey God because he believes that he already owns the car. In his mind, he is losing something he owns. The grace giver has a different perspective. God never transferred ownership of the car to him. He was merely entrusted to watch over it and was given the liberty to use it until he would be told to finally pass it on. When God finally tells the person to let go, he will not have as much trouble passing it on since he knows that he never owned it in the first place. The Entrapment Dilemma Another obstacle to the Tithing School of Thought is the entrapment dilemma faced by believers who adhere to such school of thought. The bible tells every believer to give with a cheerful heart. Giving with ungodly intentions is not acceptable to God. what if a person really does not want to give yet? He sins by not giving, or by giving insincerely. Either way, he will end up sinning. The Grace Giving School of Thought teaches that giving less than 10% is not a sin. Rather, it teaches that every person should give according to what he has decided in his heart to give. This way, there will be no compulsion or pressure to give. Sowing, Reaping, Faith, and Tithe Another common argument used by tithers is to appeal to testimony and experience. They tithe, get blessed, and say See? Tithing works! however, this is a philosophical fallacy, using anecdotal evidence as a premise to point to an arguable truth. Scripture also shows in various places of the bible that God honors faith. If they tithe in faith, God is pleased and is more inclined to bless them. It is not at all about the tithe. To use another anecdotal evidence, many Christians today also tithe yet do not receive a reaping of what they have sown. This point merely proves that what God honors is the faith and the heart, and not necessarily the 10% that goes to the offering plate. One must be able to realize the difference between the tithe and the principle of sowing and reaping. God looks at the heart and is pleased by the faith of people. Hebrews 11:6 and Romans 14:23 makes it clear that what matters to God is the reason behind the giving. When you put your money in whether you are a tither or a nontither, your giving is 13 unrighteous if you are legalistic, and you feel you are merely doing your duty or for any other reason that does not give glory to God.

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J. Alfred Smith Sr with J. Alfred Smith Jr, Basic Bible Sermons on Christian Stewardship, (Nashville, Tennessee: Broadman Press,1992), 38.

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Conclusion The law declares one day out of seven to be holy unto the Lord the Spirit sanctifies all seven of them. The law sets apart one tribe out of twelve to serve as priests the Spirit declares the whole congregation to be priests (1 Peter 2:9). The law demands a tenth part of the possessions the Spirit translates us to become Gods possession with all that we have for one hundred percent. Everything belongs to Him. We are but 14 stewards, who will have to give account of every dime we possess. Let not the people of God be burdened by a weight they were not meant to carry. Many Christians today take the teachings and the doctrines of their churches as gospel truth without ever considering the possibility that there may be certain unbiblical teachings mixed with the biblically accurate ones. Acts 17:11 ought to be the standard by which every Christian operates on when listening to teachings. Both schools of thought teach believers to give. The grace of giving is not so mu ch the result of outward compulsion as the consequence of inward expulsion. In a very real sense it is the expulsive power of a new affection.. spontaneous giving is not careless giving. Rather, it is giving that is prompted by the Spirit of God and 15 guided by the Word of God. Both schools of thought also have the same goal in terms of Gods glory and Gods Kingdom. Let there be unity in the essential doctrines of the faith, and liberty in the non-essential doctrines. Ephesians 4:11-16 encourages the Body of Christ that there will soon be unity in the faith. Until that happens, differing schools of thought on certain controversial yet non-essential doctrines must be handled and discussed with great sensitivity and care. 1 Corinthians 4:5 and Romans 14:4 would be useful verses to read before entering into such controversial discussions. May it never be that those who are saved by grace that brings life, offer up sacrifices according to the law which brings death. 2 Corinthians 9:7-8, 10-13 says that each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver. And God is able to make all grace abound every believer, so that in all things at all times, having all that one needs, all believers will abound in every good work. He who supplies seed to the sower and bread for food will also supply and increase the believers store of seed and will enlarge the harvest of his righteousness, making every believer rich in every way so that God s people can be generous on every occasion, and through the recipients of such generosity will result in thanksgiving to God. The effect of such service and giving done is not only in supplying the needs of God's people but is also overflowing in many expressions of thanks to God and will eventually cause men to praise God for the obedience that accompanies the Churchs confession of the gospel of Christ, and for its generosity in sharing with all the people. In other words, giving is to be an overflow of Gods grace, which symbolizes both worship and gratitude. REFERENCE LIST
Bollhagen, Dr. James. Tithing: The 10% Rule and the Church, A Topical Summary, Issues, Etc. Broadcast. July 2001. Olford, Stephen, The Grace of Giving, fifth printing, The Zondervan Corporation. 1977. Powell, Edward and R. J. Rushdoony. Tithing and Dominion. Vallecito, California. Ross House Books. 1982. Romero, Rev. Ptr. Antonio F. How To Get Money From God, Baptist Publications Philippines. 1972. Smith, Alfred Sr. with Alfred Smith Jr, Basic Bible Sermons on Christian Stewardship. Nashville, Tennessee. Broadman Press. 1992. Verhoef, Pieter A. Tithing A Hermeneutical Question, in John H. Skilton, editor: The Law and the Prophets, Old Testament Studies Prepared in Honor of Oswald Thompson Allis. Nutley New Jersey: Presbyterian and Reformed Publishing Company, 1974

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Pieter A. Verhoef, Tithing A Hermeneutical Question, ed. John H. Skilton, (Nutley New Jersey: Presbyterian and Reformed Publishing Company, 1974), 127 15 Stephen Olford, The Grace of Giving, 5th printing (The Zondervan Corporation, 1977), 49.