Tithing is an Old Testament Requirement and a New Testament Sin

It is controversial to say Tithing is an Old Testament Requirement and a New Testament Sin. Many today feel an intense obligation to tithe. This obligation has been emphasized from the pulpit for many years, and often in an obligatory or demanding tone. The doctrine of tithing has been around for millennia, but is it a New Covenant Biblical principle? Through research and sound reasoning, biblically speaking, the answer must be no. Tithing has not been a Biblical practice since the destruction of the Temple in Jerusalem in 70 AD. When I said this to a congregation, I was verbally confronted. "You're stealing from God! Malachi 3:8 says, 'Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.' We must tithe!" Unfortunately, this saint of God didn't apply the passage in context. In the time of Malachi, tithing was a requirement, and the Israelites were failing in their obligations; however, today, tithing is a sin. Let me explain.

Tithing is an Old Testament Requirement

As you may recall, when the land of Canaan was being divided, the Levites were excluded from inheriting the land. They were to become the spiritual leaders and priests of God in Israel. The rest of the twelve tribes were to provide one-tenth of everything from their fields and flocks to the Levites so the Levites could dedicate themselves to the tasks of maintaining the tabernacle and later the temple, Leviticus 27:30, Leviticus 27:32, Numbers 18:24-28. The maintenance included maintaining and relocating the tabernacle, as well as the instruments of the tabernacle (such as the tent, tables, candlesticks, trays, cups, and the ark of the covenant), and providing spiritual leadership.

Please also remember that the Israelites often failed to fulfill the requirements. The Old Testament is replete with the phrase "sinned against the LORD," and people often failing God. The passage in Malachi 3:8 addresses one of the episodes of disobedience among the Israelites. They stopped paying the tithe, and Malichi rebuked them for their sinful disobedience.

We are not the Israelites! Christians are under no obligation to provide for the Levites. The Israelites today are under no obligation to provide for the Levites. They haven't been since the destruction of the Temple in 70 AD.

Explanation of the Tithes of the Old Testament

Tithe means one-tenth, so saying a ten percent tithe is redundant, but I use it for clarity. There were three types of tithes, as specified in the civil laws of the Old Testament.

Levitical Tithe: This was the tithe established by God to support the Levites. This tithe was one-tenth of each family's livestock, grains, and fruits. This tithe was delivered to the Levites at various Levitical cities throughout the kingdom. One-tenth of this tithe was given to the currently officiating priests and is often referred to as the "tithe of the tithe."

Festival Tithe: The Israelites observed numerous festivals and celebrations throughout the year. And just like a good old American "potluck," the Israelites were required to bring a tenth of what they had on hand from their fields and flocks to the festival. (feast of tabernacles, Passover, feast of first fruits, etc.) Their tithe was to be enjoyed for themselves and shared with those in need and sojourners (transient foreigners).

Poor Tithe: This was a ten percent tithe that was collected every third year on a seven-year cycle. Therefore, it was collected in the third and sixth years, with a one-year reprieve. This reprieve is like the law of leaving your fields untouched for one year every seven years. The poor tithe was stored in communal storehouses and distributed according to the needs of the poor, Levites, widows, and orphans.

The Old Testament prophets complained, and rightfully so, that the Israelites were failing to provide the required tithes. This omission was a sin against God and the people in need. In Isaiah 1, Isaiah was pleading for the people to obey God's laws, and he indirectly mentions the Poor Tithe when he says, "Learn to do well; seek judgment, relieve the oppressed, judge the fatherless, plead for the widow. Come now, and let us reason together, saith the Lord: though your sins be as scarlet, they shall be as white as snow; though they be red like crimson, they shall be as wool." Isaiah 1:17-18. Also see Amos 4:4.

Tithing is a New Testament Sin

We are not Israelites who were required to be obedient from the advent of Mosaic or Levitical Law, and we are not first-century Jews. The "Law" was abolished with the death, burial, and resurrection of Christ. We now have a new covenant in Christ. Therefore, these old laws are no longer applicable. To clarify, there are three types of Law in the Old Testament: ceremonial, civil, and moral laws. Only the moral laws transcend the covenants and eternity itself. We are all always to obey God's moral laws, but the ceremonial and civil laws of the Old Testament are no longer in effect for Christians. The Levitical, Festival, and Poor Tithe were civil laws. Therefore, tithing is not required for Christians. But why is it a sin to tithe?

The tithe is an Old Testament concept that is no longer required. The New Testament has a new precedent, the idea of being a cheerful giver. An example of this is when Paul was collecting an offering from the church at Corinth. "Therefore I thought it necessary to exhort the brethren, that they would go before unto you, and make up beforehand your bounty, whereof ye had notice before, that the same might be ready, as a matter of bounty, and not as of covetousness. But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver."

Tithing becomes a sin when we give out of obligation or reluctantly. Giving becomes sinful when we give to get something from God. Tithing is immoral when you have the means to provide more than ten percent and you covetously hold back money that could be used to further God's kingdom. Giving a set amount is fine if you do so as a cheerful giver, as a form of worship. So, if you have the means to give twenty percent or thirty percent cheerfully, then that is what you should joyfully give. Tithing is a sin when you are giving away your food, electricity, or rent money, expecting God to bless you with more than what you gave.

I have heard many stories of people being blessed by God when they gave sacrificially and expecting a miracle. But just imagine the overwhelming volume of stories of devout Christians who gave money they didn't have to their church, expecting a miracle, but God replied, 'No.' Imagine the heartache, the heart-wrenching blow to their faith, the late fees, and the shame.

We are to give according to what we can cheerfully give after our bills are paid. But don't lie to God. If you can cheerfully give $20 or two percent, that's great! If you can provide twenty, thirty, or fifty percent, that's great too! We are not in a competition, and fairness is irrelevant. Giving is between individuals and God. Giving is a form of worship and has nothing to do with obligation, requirement, or a specific percentage. Do not fall into the trap of tithing. Be a cheerful and generous giver.

Tithing is an Old Testament Requirement and a New Testament Sin

Today, we have learned that Tithing is an Old Testament Requirement and a New Testament Sin. We learned about the purpose of tithes, the types of tithes, and who was required to give tithes. We also learned that after the temple was destroyed in 70 AD, the Old Testament requirement of tithes was rendered null and void. I explain why tithing or giving a required ten percent of your income is sinful. However, to reiterate, tithing is not a sin because it is not a New Covenant biblical practice, but rather, it compromises worship and personal finances. Everything belongs to God, and He wants us to further His kingdom by giving generously, thankfully, and cheerfully. Giving all you can cheerfully give is the key, whether that's five dollars, five percent, or seventy percent of your income. Giving is a form of worship, not an obligation. The closer you are in your relationship with God, the more you want to give. Give as much as you have the means to give, and give with a cheerful heart.

A Quick Story About Giving

I knew a US Marine Staff Sargent once. His wife was a Registered Nurse at a local hospital. They also had two or three children. They lived in base housing and had access to the base commissary, so their expenses were relatively low. He and his family decided to give thirty-five percent of their income to charity, not to impress anyone, but because they had the means to do so and chose to give. That's cheerful giving.