Definition and Origin

Tithing, derived from the Hebrew word "ma'aser," meaning "a tenth," is a practice rooted in the Old Testament, where it was established as a divine ordinance for the Israelites. The concept of tithing involves giving one-tenth of one's income or produce to God, primarily for the support of the Levitical priesthood, religious festivals, and the needy.

Biblical Foundation

The practice of tithing is first mentioned in Genesis 14:20, where Abram gives a tenth of everything to Melchizedek, the king of Salem and priest of God Most High. This act of giving predates the Mosaic Law, indicating its foundational role in the worship and acknowledgment of God's provision.

In the Mosaic Law, tithing is formalized as a commandment. Leviticus 27:30 states, "Thus any tithe of the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD." This underscores the sacred nature of the tithe as belonging to God.

Purpose and Function

The primary purpose of tithing in the Old Testament was to support the Levitical priesthood, who had no inheritance of land among the Israelites. Numbers 18:21 declares, "Behold, I have given the Levites all the tithes in Israel as an inheritance in return for the work they do—the work of the Tent of Meeting." This provision ensured that the priests and Levites could dedicate themselves fully to their religious duties.

Additionally, tithes were used to support religious festivals and the poor. Deuteronomy 14:28-29 instructs the Israelites to set aside a tithe every three years for the Levites, foreigners, orphans, and widows, so that they may eat and be satisfied. This reflects the communal and charitable aspects of tithing.

Prophetic Emphasis

The prophets emphasized the importance of tithing as a measure of faithfulness to God. Malachi 3:10 is a well-known passage where God challenges the Israelites: "Bring the full tithe into the storehouse, so that there may be food in My house. Test Me in this," says the LORD of Hosts, "and see if I will not open the windows of heaven and pour out for you blessing without measure." This passage highlights the reciprocal nature of tithing, where obedience to God's command is met with divine blessing.

New Testament Perspective

In the New Testament, while the specific command to tithe is not reiterated, the principle of generous and sacrificial giving is upheld. Jesus acknowledges the practice of tithing in Matthew 23:23, where He criticizes the Pharisees for their meticulous tithing while neglecting justice, mercy, and faithfulness. He states, "You should have practiced the latter, without neglecting the former," affirming the continued relevance of tithing when accompanied by a heart aligned with God's values.

The Apostle Paul, in his letters, emphasizes the spirit of giving rather than the legalistic adherence to a specific percentage. In 2 Corinthians 9:7, he writes, "Each one should give what he has decided in his heart to give, not out of regret or compulsion. For God loves a cheerful giver." This reflects a shift from a mandated tithe to a voluntary, heartfelt offering.

Theological Implications

Tithing serves as a tangible expression of faith, trust, and gratitude towards God. It acknowledges God's sovereignty and provision, reminding believers of their dependence on Him. By setting aside a portion of their resources, believers participate in God's work on earth, supporting the ministry and aiding those in need.

Furthermore, tithing cultivates a spirit of generosity and stewardship, encouraging believers to prioritize God's kingdom over material wealth. It serves as a spiritual discipline that aligns the heart with God's purposes, fostering a community of believers committed to living out their faith through tangible acts of worship and service.