Is Tithing for Today?

In this short article, I will:

explain what the Old Testament tithe was,
explain what it was used for,
argue that it remains in effect for the New Testament Christian,
apply this to church budgeting and pastor’s salaries today,
and consider how to shepherd the church regarding giving.
 
 
What is a tithe?
Tithe is simply an old English word for tenth.  The concept was simple.  Give 10 percent of all your increase to God.  God also specified that it needs to be the first tenth.  In our modern day, this simply means, putting it at the top of your budget.  It’s the first thing to come out, not the last if there is anything left over (there never is!)
 
 
Use of the tithe
The Old Testament tithe was given for three main things:
1. The priest and Levite’s living and temple administration.  Numbers 18:21-32.
2. Charity to the poor.  Deuteronomy 14:28-29
3. Feasting before the Lord.  Deut 12:6
 
 
This Old Testament pattern holds for the church today.
The majority of evangelicals believe the tithe requirement has been abrogated in the New Testament, because of 2 Corinthians 9:7.  Give not out of obligation, but what you feel led to give, it says.  They mistakenly think that all obligations are abolished, but that is a misreading of the text.  The point is the heart attitude in your giving.  Just as God says rhetorically He hasn’t required sacrifices and offerings of us, if we are going to bring them hypocritically (Isaiah 1), so He doesn’t want 10% given grudgingly.  But that doesn’t mean God is okay with 3% given cheerfully, either!  The New Testament posture is not, “Do whatever, as long as your heart is in the right place!”  No, it should be, “Do what God says, and make sure your heart is also in the right place doing it.”
 
More importantly, this view does not take account of 1 Cor. 9:13-14, which appeals to the Old Testament tithing principle to say that those preaching the gospel should have their livelihood from it.  Just as the priests lived off the tithe, so should pastors today.
 
The tithe does NOT go to para-church ministries, but to a body of believers supporting the worship of God (Deut 12:17-19).  This is a tough one for many, who believe they are getting more or better teaching or help for their families from a para-church group, than they are from their church.  But do you see the catch-22, there?  If believers were to give a full 10% to the church, it would have the resources to at least oversee, if not do better, what other groups are currently doing.  Many judge that the church cannot do the job as well.  And that is true, in part, because they are not giving what they should be giving to the church.  They also argue that there were NO such ministries in the OT, but now there are many to use and support.  This often prompts me to concede that such ministries might receive a small part of one’s tithe, but the local church should still receive the lion’s share of it.
 
 
Church budgets!
Not only does the 10% requirement hold, but the church should also follow the Old Testament pattern of how it is used.  Translating the three uses above, church budgets today should prioritize:

1. A pastor’s salary and facility usage.  

It’s ideal to pay the pastor the average of what people in the church and community around are making.

2. Benevolence and missions.  

If you really want to get into the weeds, this was commanded the 3^rd year of every seven.  So one-seventh of a church’s budget, roughly, should go to missions and benevolence.

3. Supplies for sacraments and for the fellowship of the church
Feasting before the Lord was a once (or a few times) a year event, so it would be a small percentage of a church’s yearly budget.  Church balls, parties, meals, campouts, etc. should be sponsored from this fund.

Pastors 
The New Testament does not require pastors to take a full-time salary.  Paul forewent this, to not burden the new churches.  And he could make another living at the same time (1 Cor. 9:12b).  But a church should seek to provide itself with a full-time pastor, as far as possible (1 Cor. 9:9-14) .  Too many churches underpay their pastors, appealing to this passage, when it is really about the pastor’s discretion, not the church’s obligation.  The pastor has a right to a decent living from his pastoral labors, and he also has the freedom to NOT receive it, or to give some or all of it back, for the church’s sake.  A church of 16-20 tithing families should be able to support a pastor and cover the other budget items above, as well.
 
 
Shepherding people regarding the tithe
While I believe the church should teach this full throttle, I do not believe leadership should “police” individual members’ giving very much.  Many churches will have overzealous deacons who pressure the pastor to preach on giving, or to visit family x and talk to them, because they aren’t giving.  Restraint and teaching is the need of the hour.  When people first come to the church, a membership interview should include a brief mention of tithing as part of what is expected of members.  If there is a long pattern of a member giving little to nothing, when it is apparent that they could give, a deacon should inquire as to why.  Concern and criticism are warranted.
 
Beyond that, I treat this issue much like the Sabbath.  When a church member goes out to eat on a Sunday when they don’t have to, it grieves me because of my conviction and Lord’s Day practice.  But I am not going to treat it like a sin issue, because of varying, plausible convictions on the matter.