Is tithing demanded of the New Covenant believer after the cross? Or does the New Testament teach something better? This is an old-fashioned Bible study.

All the next verses have one theme threaded through them: generosity.

And one thing will be clear by the end of this article:

A required tithe tax ≠ freewill generosity

The Main Scriptures

We can’t cover all clear New Testament Scriptures on giving, but here are some key ones.

I letter my points for clarity and conciseness.

A. This post is about the New covenant, but let’s take a quick look at the Old Testament first.

Going all the way back to the initial building of the desert tabernacle, the people were willing and their hearts were moved (Exod. 35:4, 21-22). Yes, these resources were used to build the (now obsolete) tabernacle, but the offerings were voluntarily, and this outlook is what the New Covenant Scriptures adopts from the Old.

B. Acts 4:32-37 says a small (but growing) community in Jerusalem, when the temple was still going strong, shared everything in common. But they did not demand the entire Christian community to pay a tax to them. They did not even bring up a tithe-tax to the growing Christian community. This giving was voluntary, the opposite of a tithe-tax. And no one was getting rich, either.

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C. Acts 6:1-7 says the Hellenistic widows in Jerusalem when the temple rituals were going strong were being neglected in the daily distribution of food, so seven deacons or servants were appointed to take care of the problem. The text never says the earliest Christians were to tithe.

D. Galatians 6:6 says, “Nevertheless, the one who receives instruction in the word should share all good things with their instructors.” Those who are taught spiritual truths must share material things with their teachers. But the giving does not equal a tithe-tax or even a tithe. Paul missed his chance to impose the tithe on the Galatians. No amount was specified.

E. In 1 Corinthians 9:9 Paul quotes the Law of Moses for guidance: “Do not muzzle an ox while it is treading out the grain” [Deut. 25:4]. Those who plow and thresh the grain should share in the harvest (v. 10). He applies this verse to support those who minister the gospel. They should be able to reap material benefits for the spiritual truths they share. But Paul, once again, did not impose a tithe-tax, even though in one chapter later, in Deuteronomy 26, Moses had imposed the tithe-tax.

And further note that in Galatians 6:6 or 1 Corinthians 9:9 Paul never uses the law of tithing to drive home his point about generosity and giving. Instead he used an ox and a farmer, not a Levite or priest! And the temple in Jerusalem was still under the Levitical system when he wrote Galatians and 2 Corinthians!

F. In 1 Corinthians 9:13-14 Paul mentions that those who work in the temple get paid by the food of the temple and by the offerings at the altar. The temple rituals were still going on when he wrote those words, but the only conclusion he draws is this: “In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel” (v. 14). This was the perfect time to impose the tithe-tax, but he did not. Rather, the general principle is that people who minister the gospel should be able to receive support from those who benefit from their ministries. No word about ten percent off gross (or net) pay and a curse on those who refuse.

G. In Mark 12:41-44, Jesus sat opposite to the offering receptacles for the temple treasury. Some people threw in huge amounts. But a widow put in two small copper coins. Jesus called out to his disciples: “Truly I tell you, this poor widow has put more into the treasury than all the others. They all gave out of their wealth; but she, out of her poverty, put in everything—all she had to live on” (vv. 43-44). The point was not a teaching on the tithe, but sacrificial generosity. God owns everything we have. 

H. To the elder who works hard at preaching and teaching (literally in word and doctrine), Paul rpomises some financial compensation. “For Scripture says, ‘Do not muzzle an ox while it is treading out the grain,’ and ‘The worker deserves his wages'” (1 Tim. 5:18)In those two verses Paul quotes from Deuteronomy 25:4 and from Jesus himself in Luke 10:7. Giving to the church leaders is thoroughly Scriptural.

I. In 1 Timothy 6:18-19, Paul urged the rich in this world to be generous (emphasis added): “Command them to do good, to be rich in good deeds, and to be generous and willing to share. In this way they will lay up treasure for themselves as a firm foundation for the coming age, so that they may take hold of the life that is truly life.” No word about tithing 10% off gross pay or else be subjected to a curse-consequence. Instead, just be generous.

J. Now let’s look at 2 Corinthians 8-9, and a glimpse here and there elsewhere, which will take the most time.

God commands every believer to give generously and sacrificially out of their need (2 Cor. 8:15-5; 9:6).

They are to give out of the proportion of their income (1 Cor. 16:1-2). No doubt Paul has in mind the principle from the old law: “No one should appear before the Lord empty-handed: Each of you must bring a gift in proportion to the way the Lord your God has blessed you” (Deut. 16:16-17). The New Covenant believer is allowed to give in proportion to his income and necessary living expenses. A fixed, iron law of ten percent tithe-tax on a part-time worker who makes $1000.00 a month can be oppressive, particularly when it is off gross pay. 

They are to share generously with those in need (2 Cor. 8-9; cf. Eph, 4:28; Jas. 1:27).

Paul calls generosity the “grace of giving” (literally “this grace”) (2 Cor. 8:7).

Giving comes from what a man has, not what he does not have (2 Cor. 8:12). See Deut. 16:16-17, quoted above.

Giving should not burden some people and be easy for others (2 Cor. 8:13). This goes in the opposite direction of a uniform tithe-tax. Paul missed his chance to impose the tithe-tax on the New Covenant people of God.

Equality is the result; that is, everyone should give out of what he has (2 Cor. 8:14).

If a believer sows sparingly, he shall reap sparingly. If he sows bountifully, he shall reap bountifully (2 Cor. 9:8). The context speaks of material things, not just spiritual blessings. People need to give generously out of their material resources.

A believer should make up his own mind to give what he can, not under compulsion or reluctantly, because God loves a cheerful giver (2 Cor. 9:7 and 9:9). Contrast tithing, which is a compulsory tax under the old law of the obsolete Sinai Covenant. The iron law of tithing takes the joy out of giving. No wonder congregations sit there looking sullen when the pastors teach tithing! God does not bless oppressing his people!

God provides you with abundance, so that you can be abundant for every good work (2 Cor. 9:8-9). “Every good work” speaks not only of spiritual abundance, but material abundance, also.

God will multiply your physical resources (2 Cor. 9:10). The Greek here for “resources” is sporos or seed, a material thing.

Generosity enriches the believer who is generous in every way, so the receiver will thank God (2 Cor. 9:11). In this verse, “Every way” means not only spiritual enrichment, but material enrichment too.

Material or monetary gifts supplies the wants of other believers who also overflow in many thanksgivings to God (2 Cor. 9:12). Gratitude is the result when one receives material things.

This speaks of not just spiritual enrichment, but also material enrichment, so the giver can keep on giving.

The believers who give generous gifts will glorify God in their obedience through the gospel of Christ and by the generosity of their monetary contributions (2 Cor. 9:13). All of this speaks of monetary contributions and people glorifying God for them.

Conclusion

In the New Covenant, generosity is for everyone; tithing is for no one. Generosity is not only for the mature elite. So there is a middle ground between the law of tithing and the “inspiration and do-as-you-feel” kind of giving.

The middle ground is generosity. Preach that word during every offering. Leave tithing in the past, and grow people up past “inspiration and do-as-you-feel” in giving. Tell them the New Covenant and life in the kingdom of God requires generosity with God’s kingdom resources he has entrusted to kingdom citizens.

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