Tithing and the New Covenant

Tithing is a spiritual practice encouraged in our family of churches. We often get asked about it, so this article will help you understand a New Testament, New Covenant view on tithing. It’s based on this sermon by Liam Thatcher, part of the Advance Vision Team. Here’s a clip to whet your appetite, or read on below if you prefer text!

As followers of Jesus, we’re called to cultivate generosity, not because it's something we've got to do, but because it's a joyful thing that we get to do. One of the practices that has been helpful for me is that of tithing.

Tithing was prescribed in the Old Testament law, where people would bring the first 10% of their earnings, whether financial or the produce of the land, and they would give it to God. Their offerings would sustain the priesthood and allow the people to worship and function together. 

I have found this to be an important practice in cultivating a lifestyle of generosity, making sure that the first thing I do with all God gives me, is to give a portion back to him through the church. Tithing is not the fullness of generosity, but it's a great starting place. Beginning the month by giving to God out of the overflow of what he has given us, communicates clearly that we are honouring him before any other commitments. 

Now, it may be that you hear that and think “well, if tithing is something that's prescribed in the Old Testament law, that sounds awfully like something you've got to do, not something you get to do!” In fact, some people have argued that since Christ brought an end to the Levitical law it is no longer appropriate to practice tithing today. But the practice of tithing actually predates the law.

In Genesis 14 there's a story of Abraham meeting a priest called Melchizedek. Melchizedek blesses him, and in response – neither demanded nor required – Abraham gives generously a tenth of everything he has to bless this priest and his ministry. 

This took place way before the giving of the law. 600 years before Moses, Abraham tithed to God via a priest as an act of worship, in response to divine blessing. Tithing was never originally about the law, it was about worship. So when Moses wrote the law, that wasn’t the beginning of tithing. He simply codified what already existed as a worshipful practice.

The letter to the Hebrews unpacks the story of Melchizedek and applies it for us today. (It’s a complicated book, and this sermon looks in more depth at Hebrews 7 and the enigmatic figure of Melchizedek). The author argues that the Levitical priesthood with all its offerings and rules was always a temporary and inferior priesthood. There is a greater priesthood which predated the giving of the law; that of Melchizedek.

The law itself was clear that the tithe was only to be paid to a Levitical Priest (Num 18.26; 2 Chron 31.4-6; Neh 10.37-38; 13.5, 12), and Hebrews makes the same point (Hebrews 7.5). Jesus however wasn’t descended from the tribe of Levi, but Judah. So he wasn’t even qualified to receive the Levitical tithes anyway!

But Abraham had already tithed to a priest who wasn’t a Levite. And Hebrews 7.10 says that even Levi in the loins of Abraham tithed to Melchizedek. This is a strange idea, but it demonstrates an important point. There is a clear Scriptural example of a greater tithe paid to a greater priest, which had nothing to do with the Levitical law, and everything to do with worship.

Jesus is a priest in the order of Melchizedek (Hebrews 5.6, 10; 6.20; 7.11, 15, 17), whose priesthood pre-dates the law and is superior to the law. So yes, Christ is the end of the Levitical law. We’re no longer bound to pay a Levitical tithe to a Levitical priest! But there’s a greater tithe owed to our greater priest.

The reason we practice tithing is not because we’ve got to (as if it’s a law) but because we get to – as an act of devotion to our God and our Great High Priest who blesses us beyond measure.

So, I find tithing to be a helpful discipline, and a beautiful expression of worship. It's made a huge difference in my life, as a starting point for cultivating a lifestyle of generosity. In faith, I get to bring my offerings to the Lord and see what he will do with it.

The 10% is a starting point because grace always exceeds the law, so our practice as a couple – and before that as individuals – has always been to give to God the first 10%, but on top of that try and be generous wherever we can. In certain seasons we've been able to tithe more to the church, and we're always looking for other charities to support or individuals to bless. 

Why? Because I want to reflect the generous heart of God and I want to honour him with everything I have, not because I've got to, but because I get to.

Read more

For more on this check out:

Tithing: Enjoying the benefits and meeting the Benefactor (blog on liamthatcher.com)

10 Dynamics of our Church Finances (blog on occ.org.uk)

A Priest Like Melchizedek (Hebrews 7) (sermon at occ.org.uk)