The subject of tithing is one of the Scriptures’ most debated subjects. Some argue that the biblically mandated tithe is still obligatory. Others insist that such is not the case, since Christians are not under the law but under grace.

To tithe or not to tithe; which should we do? Are we obligated to tithe today or is tithing no longer required of the people of God? Is tithing a foregone practice of a bygone era that is no longer binding on modern-day believers?

To answer these questions we must begin with the first mention of tithing in the Bible. In Genesis 14:17-24, we are told of Abraham’s tithing of the spoils of battle to Melchizedek, the king of Salem. The New Testament book of Hebrews teaches us that Melchizedek was a type-of-Christ to whom the Levitical priesthood gave a tithe in the person of their progenitor, Abraham (Hebrews 7:1-10). The point of this passage in Hebrews, as is spelled out in the ensuing passage (verses 11-28), is to show the superiority of our High Priest—Jesus Christ who is a Priest forever after the order of Melchizedek—to Israel’s High Priest—who was a priest temporarily after the order of Aaron.

Two important things may be gleaned from the above, one explicit and one implied. First, tithing predates the law by more than 400 years. It was a custom practiced in the ancient world. This explains why Jacob promised to give a tenth of his income to God long before the Mosaic Law came into existence (Genesis 28:22). Since tithing predates the law, there is no reason to assume that its practice is no longer required in our present post-law dispensation. Second, if the Levitical priesthood is rightfully shown to have symbolically paid tithes to a type-of-Christ, should not its replacement, the royal priesthood (1 Peter 2:9), actually pay tithes to Christ Himself?

The ancient and patriarchal practice of tithing was incorporated into the Mosaic Law. The purpose of the tithe appears to have been twofold. To begin with it was given for the maintenance of the tabernacle in the wilderness and later for the maintenance of the temple in Jerusalem. Since the Levites, who were divinely set aside for the service of the Lord at the house of God, were given no inheritance in Canaan, the tithe was prescribed as a means of providing for God’s priests (Numbers 18:20-24). Also, the tithe was used to meet the material needs of the truly needy in the land, in particularly, the needs of migrants, widows and orphans (Deuteronomy 26:12-15).

According to the New Testament, the church has virtually the same financial responsibilities today that Israel had in the Old Testament, namely, to support its ministry for the Lord, its ministers and its needy members (see: Matthew 10:9-10; Acts 20:35; 1 Corinthians 9:14; 16:1-4; 2 Corinthians 8-9; Galatians 2:9-10; 6:6; 1 Timothy 5:3-10, 17-18). In light of the fact that the church has virtually the same financial responsibilities as Old Testament Israel, why are there so many today who insist that Christians are not obligated to tithe as the Israelites were?

The argument against tithing is primarily made from silence. First, there is the erroneous argument that tithing is not binding on Christians because the New Testament is silent on the subject. Actually, the word “tithe” and “tithing” appear eight times in the New Testament (Matthew 23:23; Luke 11:42; 18:12; Hebrews 7:5-6, 8-9). In Matthew 23:23 and Luke 11:42, the Lord Jesus Himself lends considerable weight to the tithe by telling the Pharisees that it “ought” to be paid. In two other instances, our Lord recommends the paying of the temple tax and praises a poor widow for going beyond the tithe and giving her whole livelihood to the temple treasury (Matthew 17:24-27; Luke 21:1-4).

While the New Testament is not silent on the subject of tithing as some mistakenly maintain, it is void of any explicit command for Christians to tithe. This absence of a command to tithe forms the basis of the argument leveled against tithing by its modern-day opponents. Yet, the conspicuous absence of a command to tithe in the New Testament may also provide the basis for an effective counter argument in favor of the tithe. For instance, what other explanation is there for the New Testament’s silence about the means by which Christians are to fulfill the church’s financial obligations apart from the fact that there was already a tried and true method in place—the tithe?

It is popularly proposed by many today that Paul’s instructions in 1 Corinthians 16:2—“…let every one [give] as God has prospered him…”—has replaced the tithe as the proper mode of Christian giving. The problem with this assumption is that Paul’s instructions in this particular verse pertain to a special offering being collected in Gentile churches for needy Jewish believers in the persecuted church of Judea. Therefore, Paul’s instructions in this individual instance cannot be given blanket application covering the whole of modern-day Christian giving.

Obviously, there were other offerings being taken in the Gentile churches pioneered by the Apostle Paul besides this special offering being collected for the persecuted saints in Judea. Otherwise, the Gentile churches could not have possibly met their other biblically mandated financial obligations; such as: the furtherance of the Gospel, the livelihood of their ministers, and the needs of their truly needy church members. Notice, this special offering, just like special mission offerings taken by our churches today, contained no provision for any of these other necessary and vital things.

Special offerings, like the one Paul collected for the persecuted saints in Jerusalem, are opportunities for Christians to give above and beyond the tithe. When it comes to these offerings, you should give according to how God has prospered you. You should not, however, give your tithe to these offerings or confuse contributing to them as an alternative to tithing. Instead, you should give to these special offerings regularly, proportionately, liberally, willingly and cheerfully (1 Corinthians 16:2; 2 Corinthians 8:1-4, 12; 9:7).

The Hebrew word used in the Old Testament for “offering” means “freewill offering.” The offering is that which we give above and beyond the required tithe. We give the tithe because God demands it; we give the offering because God deserves it.

I suspect that the real problem many have with tithing today is not scriptural, but spiritual. The Macedonian Christians were commended by the Apostle Paul for their exemplary giving, which flowed from the fact that they “first gave their own selves to God” (2 Corinthians 8:5). It has been astutely observed that once God has our heart He will also have our pocketbook. In other words, once we give ourselves to Him we’ll have no problem giving our tithes and offerings as well. It’s heart trouble that causes people in our churches today to withhold their tithes and offerings from God.

Many protest that they can’t afford to tithe. Yet, the Bible teaches the opposite; we can’t afford not to. According to the ancient Prophet Malachi, all who refuse to tithe are guilty of robbing God (Malachi 3:8-12). Consequently, they are cursed by God rather than blessed by God.

In His famous Sermon on the Mount, Jesus taught that God will meet the needs of all who put Him first (Matthew 6:25-33). Likewise, the Apostle Paul assured the Philippian Christians, who had proven themselves faithful to God in their giving, that “God [would] supply all [their] needs according to His riches in glory by Christ Jesus” (Philippians 4:14-19). It is only by putting God first and by being faithful to Him in our giving that we can assure ourselves of God’s blessing and benevolent supply for all of our needs; notice, I said "needs," not "greeds."