Introduction

"Tithe" may be an unfamiliar word to you as it is not commonly used in secular society. However, it is a term used in both the Old and New Testaments. Since man is to live by every word of God (Deuteronomy 8:3; Matthew 4:4), it is a subject that we need to know about and understand. This guide will help you to discover how "tithing" fits into God's way of life and what specifically is known as "first tithe."

Definition

The word "tithe" is an Old English word meaning "tenth." Read Leviticus 27:32 to confirm the meaning is the same in the Bible.

Before the Old Covenant

GENESIS 14:14-20: "Now when Abram heard that his brother was taken captive, he armed his … trained servants … and went in pursuit ….He …and his servants attacked them and pursued them as far as Hobah…. So he brought back all the goods, and also brought back his brother Lot and his goods…. Then Melchizedek king of Salem brought out bread and wine; he was the priest of God Most High. And he blessed him and said: 'Blessed be Abram of God Most High, Possessor of heaven and earth; And blessed be God Most High, Who has delivered your enemies into your hand.' And he gave him a tithe of all."

COMMENT: This is the first mention of tithing in the Bible. This was before the "Old Covenant" which was given through Moses. This was before Jacob, later named Israel, was even born. This is an important fact to keep in mind.

Who owns everything on earth?

Whom does Melchizedek credit for Abram's victory?

What was the act of worship of God that Abram performed in these verses?

What does this event imply about tithing being separate from the Old Covenant? Is this strictly a law for Jews?

COMMENT: Under the Old Covenant, the priests were taken only from the tribe of Levi. Here we see a priest, Melchizedek, receiving tithes who was not a Levite. Levi had not even been born yet. In fact, Levi's grandfather had not been born! Before any laws regarding tithing were given to the ancient nation of Israel, people called of God were tithing. Clearly tithing did not originate with the Old Covenant and therefore does not automatically end when the Old Covenant ends.

Of what did Abram give a tithe? Was it only money? Was it only agricultural produce?
From these verses in Genesis 14, what can we learn about the purpose of tithing?
GENESIS 28:20-22: "Then Jacob made a vow, saying, 'If God will be with me, and keep me in this way that I am going, and give me bread to eat and clothing to put on, so that I come back to my father's house in peace, then the LORD shall be my God. And … of all that You give me I will surely give a tenth to You.'"

What was Jacob's promise? Was the tenth to be a one time gift, or did Jacob pledge to tithe as an ongoing practice?
What relationship, if any, does the practice of tithing show?

Scriptural Practice

LEVITICUS 27:30: " 'And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the LORD's. It is holy to the LORD.'"

To whom does the tithe belong?
What does "holy" mean? Can we use something holy for any purpose we wish?
DEUTERONOMY 14:22: "You shall truly tithe all the increase of your grain that the field produces year by year."

One gives a tenth (tithe) of one's increase. Explain what "increase" means in this context.

NUMBERS 18:20-21: "Then the LORD said to Aaron: 'You shall have no inheritance in their land, nor shall you have any portion among them; I am your portion and your inheritance among the children of Israel. Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting.'"

What did God do with His tithe given Him by all Israelites?

NOTE: For convenience, we refer to this tithe as the "first tithe" in order to distinguish it from the other tithes referred to in the Bible (a "second tithe" being for use at God's festivals, and a "third tithe" going twice out of seven years to the poor). The Bible does not use numbers to distinguish each of the tithes.

How was this practice changed when Jesus became our High Priest (Hebrews 5:1-6, 9-10) following His resurrection? Read I Corinthians 9:13-14 and comment.

COMMENT: As we have already seen, tithing was practiced prior to the establishment of the Levitical priesthood by the Old Covenant. So, it is not surprising that Paul uses the way the Levitical priesthood had its material needs provided as an example to show how the ministry is to be financed today. Melchizedek received tithes prior to Levi and Jesus is after the priestly order of Melchizedek (Hebrews 7:4-12), so it is reasonable to conclude God's tithe is now paid to Jesus Christ (via His ministers like Paul) to finance His work being done through the New Testament ministry today.

MATTHEW 23:23: "Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone."

What did Jesus say about tithing? Were His disciples to pass on this teaching? (Read Matthew 28:19-20 and answer.)

MALACHI 3:8-10: "Will a man rob God? Yet you have robbed Me! But you say, 'In what way have we robbed You?' In tithes and offerings. You are cursed with a curse, for you have robbed Me, even this whole nation. Bring all the tithes into the storehouse, that there may be food in My house, and try Me now in this, says the LORD of hosts, If I will not open for you the windows of heaven and pour out for you such blessing that there will not be room enough to receive it."

Which of the 10 Commandments does one break by not giving God His tithe?

What results from failing to tithe? What promise does God make to tithe-givers?

What can we learn about the purpose of tithing from these verses?

Some have criticized tithing by saying that it limits us to only giving a tenth. What does this verse instruct us to give? Does it place a limit on an amount?

PROVERBS 3:9: "Honor the LORD with your possessions, And with the firstfruits of all your increase."

How can we demonstrate that we honor God?

How does tithing affect "materialism"?

Why would a person not want to tithe?

Do you think our attitude in giving is important? Read Matthew 6:1-4 and II Corinthians 9:7 and comment. Is paying the tithe against our will any better than not paying it at all? What do you think God wants us to learn by tithing?

What role, if any, does faith play in tithing?

Summary

What gives God the right to claim any portion of money we work for and produce?

Why would you WANT to tithe? Is giving a tenth an act of worship?

Explain how tithing is a partnership with God.

Israel was a nation; the Church is not. Does this fact change anything about how tithing is practiced today? If so, what is changed? Is tithing still a law?

For a more comprehensive study, we recommend the booklet, "What Does the Bible Say About Tithing".