As we continue our series on stewardship today, we come to the topic of treasure. That’s right! I want to talk to you about stewardship of money in general and tithing in particular. I want to begin by asking you a question (a sort of pop quiz if you will): What percentage of our income belongs to God? If you have grown up in the church, somewhere along the way you have probably heard that God wants us to give him 10% of our income. If you haven’t grown up in the church, you have probably thought that we are supposed to give God what we can afford.
Before we look at what the Bible says about tithing, we need to know that everything we have belongs to God. 100% of our income belongs to God! Everything we have is a gift from God—our homes, cars, bank accounts, IRA’s, 401K’s, income, all of our material possession including the cash in our pockets. If it wasn’t for God’s grace, we wouldn’t have any of these things.
When we realize that everything we have belongs to God and we are mere stewards of his resources, it makes it a little easier to think about how we use the money he has entrusted into our care. Notice I said it makes it a “little” easier, not a “lot” easier. Even when we realize this, many people are like me; we don’t like other people telling us what to do with our money. There is something in our sinful nature that tells us that we’ve worked for everything we have and nobody has the right to tell us what to do with our money, including God.
I still remember my reaction the first time someone explained what tithing means. I had been going to church for three or four months and I always wondered what the pastor meant when he said, “It’s time to collect the tithes and offerings.” I knew that the ushers would pass around those little plates, but I had never encountered the word “tithe” in any of my vocabulary classes in school. So, one day I asked the pastor what tithing meant. When he explained to me that “tithe” meant 10% and that God expects his people to give 10% of their income to him, I was so shocked that I nearly fell out of my pew. I couldn’t believe that God wanted me to give that amount. How could people afford to live if they had to give 10%? Why would the church need all of that money? What would they do with it?
Maybe you have the same reaction? Maybe you are shocked to hear that God expects us to give him 10% of our income? Maybe you have always known this, but you struggle to be faithful in this area? Or maybe you have some questions about tithing and stewardship that have never been answered?
This morning I’m going to try to answer some of your questions, but let’s begin by looking at what the Bible actually says about tithing!
1.) The Pre-law Precedent for Tithing (Gen. 14:17-20; 28:20-22)
The first instance of tithing in the Bible is in Genesis 14. Abram had just returned from battle against some foreign kings where he had rescued his nephew Lot and recovered all of the goods that had been taken from the king of Sodom. Of the property belonging to the king of Sodom, Abram would not keep the smallest part, because he would not have anything to do with Sodom. On the other hand, when he arrived at Salem (Jerusalem), he accepted from Salem’s priest-king, Melchizedek, not only bread and wine for he and his warrior’s replenishment, but also a priestly blessing. Abram acknowledged Melchizedek as a believer in the one true God the creator of heaven by giving him a tenth of all of his goods. Abram’s act set a pre-law precedent for tithing to support the ministry of the priesthood.
Likewise, in Genesis 28, Abram’s grandson Jacob had a dream one night where he saw a ladder reaching into heaven (today it is known as Jacob’s ladder) with the angels of God going up and down it. The Lord himself was at the top of it reminding Jacob of his plan to use his family to bless the whole world. When Jacob awoke from the dream he built an altar to the Lord and pledged to give him a tenth of everything that the Lord would give him. Jacob’s act set a pre-law precedent for tithing as a response of gratitude for all God’s blessings and provisions for his life.
Both of these passages set a precedent for tithing before it was ever commanded by God in the law. They become examples of how God would want his people to use the resources that he has given them. Tithing as a response of gratitude for God’s grace and to support the ministry of the priesthood both get instituted into God’s law for his covenant people.
2.) The Planned Pattern of Tithing (Lev. 27:30-34)
Remember, when the Bible was written, most people were farmers. It was rare for actual money to be tithed; it was far more common for people to tithe animals or crops. This passage sets forth God’s planned pattern for tithing. In verse 30, God establishes his law for people to tithe their income. He clearly states that a tithe of everything from the land belongs to the Lord. It is holy (set apart) for the Lord. The crops and animals would be brought to the place of worship and dedicated to the Lord.
It was possible for a crop farmer to redeem his crops (that is keep them for himself) and pay his tithe with money, but he had to add a fifth of the value of the crop to the tithe. There was no similar provision for animals. A herdsman would bring his animals to the shepherd in no particular order and every tenth animal that passed under the rod was given to the Lord. He could not keep the best animals for himself and give the bad ones to the Lord. It sort of came down to the luck of the draw when animals were selected for the tithe.
This command became one of the 613 laws that God gave to govern his people. Every Israelite was obligated to give 10% of their income to the Lord. This became the standard of stewardship throughout the generations. God gave them everything they had and they were to dedicate 10% back to him. This is still God’s standard of faithful stewardship today! He has never changed it and he still expects it!
3.) The Practical Purposes of Tithing (Num. 18:20-32; Deut. 14:22-33)
Even though God established his tithing law in Leviticus, the purposes for the tithe aren’t revealed until we get to the Book of Numbers and the Book of Deuteronomy. Numbers 18:20-32 reveals the first practical purpose of the tithe: to support the minister. God told Aaron that only the Levites (those are men who descended from the tribe of Levi) could be priests and that they would not have any inheritance of the land. Since priests weren’t given any portion of the land, their inheritance would come from the tithes of the people. Since their priestly work was in the tent of meeting, tabernacle, Temple, or synagogue (depending on the historical period) and they could not work the land, the priesthood would be supported by the tithes. The local priest and his family were supported by the local parish.
As the people tithed their produce, whether it was animals, grain, wine, or something else, it would be brought to the place of worship and dedicated to the Lord. The priest was required to take whatever was apportioned to him and dedicate ten percent of that to the Lord. This was considered “the Lord’s portion.” So, even priests were required to tithe!
The second practical purpose of the tithe was to support the ministry. In Deuteronomy 14:22-33 we see that a portion of the tithe was to be used for ministry. It was to be used to support and care for those who were in need—the fatherless, aliens, and widows. Faithfulness in giving for the purpose of ministry is accompanied by the Lord’s blessing the work of your hands.
If a person had to travel a long way to the place of worship they were allowed to exchange their tithe of animals or crops for silver and that could be given to the Lord.
Now that we have seen what the Bible says about tithing, let me contextualize it for us. Everything we own already belongs to God. He entrusts his resources to us and commands us to give back to him the first 10% of everything we earn. This is the minimum standard for faithful financial stewardship. Just as the purpose of the tithe was to support the minister and ministry in the Old Testament, the purpose of the tithe today is still to support the minister and ministry of the local church. Before I finish, let me answer some common questions about tithing.
1.) What if I can’t afford to tithe?
This is probably the biggest question people ask about tithing. It is also the biggest excuse for not tithing. We ask, “How can I pay my mortgage, make my cars payments, pay my taxes, keep food on the table, and still have a little bit of spending money if I give 10% to God?” Well, maybe God doesn’t want you to have all of this stuff! The real question is how much do you trust God? Do you trust him enough to be obedient to his Word? Do you trust him to provide all of your needs?
I have heard numerous people say things like, “Well, if I made more money it would be easier to tithe.” That is not true! As revealed in Jesus’ parable of the talents, how can God trust us with much if he can’t trust us with little?
A man came to Peter Marshall, former chaplain of the Unites States Senate, with a concern about tithing. He said: “I have a problem. I have been tithing for some time. It wasn’t too bad when I was making $20,000 a year. I could afford to give the $2,000. But you see, now I am making $500,000, and there is just no way I can afford to give away $50,000 a year.”
Dr. Marshall reflected on this wealthy man’s dilemma but gave no advice. He simply said: “Yes, sir. I see that you do have a problem. I think we ought to pray about it. Is that alright?”
The man agreed, so Dr. Marshall bowed his head and prayed with boldness and authority. “Dear Lord, this man has a problem, and I pray that you will help him. Lord, reduce his salary back to the place where he can afford to tithe.”
We all can afford to tithe if we really want to! Really, we can’t afford not to tithe!
2.) Should I tithe the gross or the net income?
The answer to this question is simple. God wants us to tithe our gross income. Just because our government takes out our income tax before we receive our paycheck doesn’t mean that our income is any less. We give God the first 10% of what we make before anything else!
3.) Can I tithe my time instead of my money?
No! Money and service are separate areas of faithfulness. One is not a substitute for another. As we have learned over the past few weeks, we are all called to use our talents and gifts to serve the Lord, but we are also called to serve the Lord by giving our tithe. If that doesn’t compel you, maybe this will! There are 168 hours in a week. Unless you plan on volunteering 16.8 hours to the church every week, you better just stick to money.
4.) Does my tithe have to go to the church?
Yes. The biblical and historical precedent is to give the first ten percent of your income to your local church to support your local minister and the local ministry. I have heard people say, “I tithe to missionary friends, Christian organizations, or give money to cancer research.” These are all good causes but they do not take the place of the tithe to the local church. After you give your tithe to the local church, you are free to give to whatever causes you feel are important. God loves a cheerful giver!
5.) What if I don’t like the way the church uses the money?
Well, let me make this clear: It doesn’t matter! No one is going to agree with the way a particular church uses every dollar that is collected, and that is OK. But this is not a valid excuse for refusing to tithe. If you really care about the way the church spends the money, I would recommend getting involved in its ministry and help determine how the money is used.
6.) Do pastors have to tithe?
Yes! Pastor, priests, and missionaries are not exempt from this biblical command. We work hard for our wages like everyone else and we are commanded to tithe like everyone else. This is exemplified in Numbers 18 where the Levites were commanded to tithe their portion!
Now that we have been introduced to the practice of tithing, every time we get paid, whether from our jobs or from rent we collect or from a sale of land or from whatever else we receive income, our first check should be written to the church! In light of what we have learned today, some of us will have to radically rethink our finances. May the Lord help us to be obedient to his Word and be faithful stewards of his resources!