The concept of tithing gains a mixed press from different quarters. Some see it as a purely Old Testament command which is superceded by the broader principle of generosity in the New. Others view it in quite a legalistic way, to be rigidly followed.
In its simplest form the concept is clear – a tenth of income (crops, plunder in ancient times, income today) was given to the Lord. For the Israelites this was the ‘first-fruits’ – the first of the crop was given to the Lord, not the leftovers. This was a profound expression of trust – that it was the Lord God who was supplying their needs, not independent human effort.
The New Testament principle is radical generosity – “Give and it will be given to you” (Luke 6:38); “those of you who do not give up everything you have cannot be my disciple” (ouch! Luke 14:33); “see that you also excel in this grace of giving” (2 Cor 8:7); “whoever sows generously will also reap generously” (2 Cor 9:6).
However, there is one verse where Jesus commends the tithe – even as he condemns the Pharisees for their legalistic practise of it: “Woe to you Pharisees, because you give God a tenth of your mint, rue and all other kinds of garden herbs, but you neglect justice and the love of God. You should have practiced the latter without leaving the former undone” (Luke11:42).
Jesus advocates a ‘both/and’ approach, not in the legalistic way of the Pharisees, but in a spirit of love and generosity. Justice for the poor, heartfelt love for God, practical compassion, flow together with the principle of tithing.
So how are we to think about our giving today? The tithe is a helpful model, but not the only factor. Much depends on levels of income. Many of us are in a position where we have the capacity to do better than a base tithe, whilst others may struggle to cater for basic needs even when their giving is necessarily less than a tithe. There are different factors that come into play that each of us are to work through in light of the overall principles.
Should our giving be to the local church or to the needs for wider Christian mission. Again, it is a ‘both/and’ response. Churches are simply communities of people whose combined giving enables local worship and witness. I think it is very appropriate for that to be our first commitment. Yet we also have responsibility to care about what is happening elsewhere, both among the poor and marginalised, as well as to make possible Christian mission to those unreached.
Most of us find pressure on our budgets from one source or another, but let us honour our Lord God by our first-fruit, as in so doing He will honour us and provide for our every need.