Re-evaluating Tithe Payment in Today’s Church, By Dr. Mike Udam

The issue of tithe payment has long been a focal point in many Christian circles, with Malachi 3:10 often cited as a stern reminder of the supposed consequences of neglecting this act of giving. Many pastors and church leaders frequently emphasize the importance of tithing, framing it as a spiritual obligation with significant material consequences—either blessings or curses. As the conversation around tithing continues to grow, even denominations that previously discussed it in passing now place it at the forefront of their teachings. The recurring message is clear: bring your tithes for the growth of the church.

However, a deeper examination of scripture reveals that tithing, while certainly addressed in the Bible, requires thoughtful consideration to understand its true biblical context. Christians must move beyond tradition and seek to comprehend what the Bible truly teaches about this practice.

The Genesis of Tithing: Voluntary Giving

Abraham, often regarded as the father of faith, voluntarily gave a tithe—well before the law of tithing was ever instituted. In Genesis 14:20, we see Abraham offering a tenth of his spoils to Melchizedek, the priest of the Most High God. This act, however, was spontaneous and free-willed, not an obligation imposed upon him by any law.

The Law of Tithing: Its Four Types

When the law of tithing was later established, it encompassed various forms and purposes, quite different from today’s common practice. These four types are:

  1. The General Tithe: This was the tithe given to the Levites, who were appointed by God to collect it as part of their inheritance (Numbers 18:26; Leviticus 27:30-32). The Levites, in turn, were to give a portion to the priests, creating a system of support for the temple workers.
  2. The Tithe of Tithes: A portion of the tithes collected by the Levites was allocated to the family of Aaron, the priestly family, symbolizing the hierarchy within temple service (Nehemiah 10:38).
  3. The Personally Consumed Tithe: Interestingly, one of the tithes required the tithe payer to consume a portion of their own tithe at Jerusalem, celebrating before the Lord with their family. If travel made it impractical to carry produce or livestock, they were permitted to convert it into money and use it to buy whatever they desired, partaking in a joyous feast (Deuteronomy 14:22-26).
  4. The Tithe for the Needy: Every third year, the tithe was to be set aside for the Levites, orphans, widows, and strangers, ensuring that the marginalized were cared for (Deuteronomy 14:28-29).

Tithing in Context: Agrarian Focus

A critical observation in these passages is that tithing in biblical times was not about money but produce and livestock. Even though money existed during that time, God’s instructions were specific to agricultural products. References to tithes in the Old Testament consistently speak of grain, wine, oil, and herds—not currency (Deuteronomy 12:17; Leviticus 27:30-32).

Misconceptions About Malachi 3:10

When the Israelites were rebuked for robbing God in Malachi 3:8-10, it was a specific indictment of a people familiar with the requirements of the Old Covenant. They were withholding agricultural tithes, not failing to contribute financially. The “storehouse” mentioned in this passage was a literal place to store food, not money. Understanding this historical context is essential to interpreting the relevance of this scripture today.

Jesus and Tithing: A Shift in Emphasis

Jesus lived under the Old Covenant and acknowledged the tithe, but he criticized the Pharisees for placing disproportionate emphasis on tithing at the expense of more important matters such as justice, mercy, and faith (Matthew 23:23; Luke 11:42). His rebuke was not about tithing itself but about the legalistic approach that neglected the weightier aspects of the law.

Interestingly, despite its prominence in the Old Testament, tithing is notably absent from the teachings of the apostles in the New Testament church. Paul, the most influential missionary in early Christianity, never instructed believers to pay tithes, focusing instead on the principle of voluntary giving (2 Corinthians 9:6-7).

The New Covenant: A Different Perspective on Giving

The New Testament introduces a shift from obligatory tithing to a broader and more voluntary approach to giving. Under the New Covenant, all believers are priests (1 Peter 2:9), and giving is encouraged not as a legal requirement but as a free-willed act, motivated by love and the desire to support the work of God. The emphasis is on generosity and cheerfulness, not compulsion (2 Corinthians 9:7). The early church exemplified this principle by pooling resources and distributing them to meet the needs of the community, not through a formalized tithe system (Acts 2:44-45).

Conclusion: Tithing Today—A Mix-Up of Covenants

The practice of tithing as seen today appears to be a blend of Old Covenant instructions with New Covenant practices, leading to confusion. While many tithe payers may believe they are doing the right thing, it is important to realize that the early church did not operate under a tithe-based system, nor is there a direct command in the New Testament for Christians to tithe.

The heart of giving in the Christian faith should be motivated by a willing spirit and love for God, not by an obligation or fear of curses. Christians are called to support the work of the church and care for the less fortunate, but this is to be done freely and joyfully, not under compulsion. As believers, let us focus on giving that reflects the spirit of the New Covenant—generous, voluntary, and driven by a deep desire to honor God.

Dr. Mike Udam is a school teacher and village preacher based in Ogoja, Nigeria.

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