Preserving Sound Doctrine

by Dr. Thomas M Kehn

There appears to be a degree of confusion or misunderstanding among church goers when it comes to the topic of tithing, giving gifts and offerings. Unfortunately, as a result, there are those who knowingly or unknowingly, perpetuate an inaccurate interpretation of what biblical stewardship, with regards to financial giving, is meant to be for believers today. Thus, there exists the need for clarity. To the surprise of some, or perhaps many, God’s template for financial stewardship no longer equates to giving a tithe. The tithe (literally “tenth”) is based on the old covenant system in which Levite priests were required to receive tithes and five different offerings (Leviticus 1-6) from the people in order to support the Temple’s activities. These activities included special holiday festivals, dealing with a variety of religious matters and, in particular, the offering of animal and grain sacrifices for the sins of individuals and, collectively, the nation of Israel (Leviticus 6:1-7; Hebrews 9:16-23).

As believers today, it is important for us to understand what the Book of Hebrews in the New Testament has to say concerning the old and new covenants. Under the new covenant, Jesus is identified as our High Priest who gave himself to be the final sacrifice for mankind’s sins (Hebrews 7:22-28). Now that Christ is our High Priest, there is no longer a need for the Aaronic Priesthood, animal and grain sacrifices or even the Temple, for that matter. “But now Jesus, our High Priest, has been given a ministry that is far superior to the old priesthood, for he is the one who mediates for us a far better covenant with God, based on better promises. If the first covenant had been faultless, there would be no need for a second covenant to replace it…When God speaks of a new covenant, it means that he has made the first one obsolete. It is now out of date.” Heb. 8:6–7, 13 NLT

Paul N. Benware wrote in Survey of the New Testament, made the following observation: “The date of writing was about A.D. 65. Hebrews was most likely written before A.D. 70 when the Temple (and thus the sacrificial system) was destroyed.” Intriguingly, the author of Hebrews, as did all the writers of the Bible, “spoke from God as they were carried along by the Holy Spirit” (2 Peter 1:20), seemingly predicted the destruction of the Temple writing, “what is “obsolete and outdated will soon disappear” (Hebrews 8:13). NIV

I Believe it is essential that Christians today have an accurate understanding of what the Bible teaches regarding financial giving now that we no longer subject to the old covenant mandates, but are instead, privy to new covenant teachings. We should be very thankful that believers in Christ are no longer under the old covenant sacrificial system, along with its ordinances and regulations. Rather, we are to be under the commands and principles the new covenant instituted after Christ’s death and resurrection. According to the Apostle Paul, we are now the temple of God. In 1 Corinthians 3:16-17, Paul announced, “Don’t you realize that all of you together are the temple of God, and that the Spirit of God lives in you? For God’s temple is holy, and you are that temple.” Paul also described us as “God’s building” (verse 9). This means that the house of God is no longer a physical structure like the Temple, Tabernacle, synagogues or even a church building. Consequently, it is the followers of Christ who make up the true church. The Apostle Peter put it this way, “You are a chosen people. You are royal priests, a holy nation, God’s very own possession…Once you had no identity as a people; now you are God’s people.” 1 Peter 2:9-10

An Old Testament passage often used to support the idea of giving the tithe to the church is Malachi 3:8-12. A key verse in the passage is verse 10 which states, “Bring all the tithes into the storehouse so there will be enough food in my Temple.” The faulty notion is that the “storehouse” and “Temple” are now to be interpreted as the local church. While it is certainly admirable to give 10% to any Christ-honoring church, it is not theologically sound to presume that this passage commands believers today to give exclusively to the church. It is a good thing to also support the myriads of Christian-based ministries and para-church organizations, which are worthy of our financial support.

We need to face the reality that the tithe is outdated and an obsolete practice which was needed during the time prior to the establishment of the church. Once Christ has risen from the dead, the early church was more committed to giving to the needs of the widows and those in need within the body of believers (Acts 4:32-35). One should also note that the tithe is primarily discussed in the Old Testament. The few times that tithing is mentioned in the New Testament, it is most used within a negative context that showed Jesus confronting the Pharisees and religious leaders of his day for their hypocrisy in giving tithes and offerings publicly in hopes of receiving praise and admiration from others (Matthew 6:1-40.

In contrast, as noted in the New Testament, the qualities of generosity and sacrificial giving are the cornerstones of financial stewardship. Nonetheless, Luke 6:38 is another verse often used by pastors and clergy to promote the idea that parishioners should still tithe and do so fully, faithfully and only to the church. It reads, “Give, and you will receive. Your gift will return to you, fully pressed down, shaken together to make room for more, running over, and poured into your lap. The amount you give will determine the amount you get back” (Luke 6:38). Mistakenly, this verse is used as a prooftext or rationale for prompting church attenders to give generously to the church with the promise of receiving some sort of personal or financial blessing in return. This is hardly the case and it sidetracks the need to consider the context of a passage in order to determine its true meaning and interpretation. Even more egregious is the practice of relying on a lone verse to substantiate a doctrinal teaching. The Apostle Paul urges us all to, “Do your best to present yourself to God as one approved…who accurately handles the word of truth.” 2 Timothy 2:15

Luke 6:38 serves as a case in point. The context of the passage immediately before verse 38 shows that Jesus was not making a promise to bless those who gave abundantly to God’s work. Rather, his instruction to the crowd was for them love their enemies, lend to the poor and needy, not to judge or condemn but to be merciful and to forgive others. See Luke 6:27-37. Then verse 38 follows and it finishes with this profound statement, “For with the measure you use, it will be measured unto you.” Once we are aware of the context, this verse takes on a whole new meaning and application. Besides, blessings from God are not dependent upon the size or amount of one’s financial gift. This truth is evidenced by Jesus’s positive comments about the widow’s mite. He praised her for giving sacrificially even though, comparatively, she gave much less than the public display of all the other religious leaders (Luke 21:1-5).

In Paul’s letters to the churches, instead of mentioning the tithe, he repeatedly emphasized the principle of giving generously and sacrificially for the needs of the people who comprise the church. Paul also thanked the believers in Philippi and Thessalonica for their faithful giving to meet his own personal needs during his missionary journeys (Philippians 4:10-18). He described the amazing way in which the believers in Macedonia gave to support God’s work. Paul wrote, “In the midst of a very severe trial, their overflowing joy and their extreme poverty welled up in rich generosity. For I testify that they gave as much as they were able, and even beyond their ability. Entirely on their own, they urgently pleaded with us for the privilege of sharing in this service to the Lord’s people. And they exceeded our expectations: They gave themselves first of all to the Lord, and then by the will of God also to us.” 2 Cor. 8:1-5 NIV

This type of gracious giving is eerily reminiscent of how the early church cared for those in need, as evidenced in Acts 2:42-47. So should be our declaration of faith, that we would trust God to meet our needs even as we choose to focus on meeting the needs of others and seeking to put the Kingdom of God first in our lives and in our wallets and purses (Philippians 4:19; Matthew 6:33).

It is worthy to note that both Jesus and the Apostle Paul utilized personal pronouns with reference to giving. Our Lord said that we are to “give to someone in need.” This phrase is used two times for emphasis and without any mention of the Temple (Matthew 6:1-4). Similarly, Paul wrote, “Do not merely look out for your own personal interests, but also for the interests of others. Have this same attitude in you which was also in Christ Jesus” (Philippians 2:3-5).  We need to remember that God’s word encourages us to give not only to the church but also to people such as missionaries, neighbors in need and the poor. King Solomon shared these wise words, “The generous will prosper; those who refresh others will themselves be refreshed” (Proverbs 11:25).

As we have seen, the Apostle Paul encouraged us all to give generously. He wrote, “Yes, you will be enriched in every way so that you can always be generous. And when we take your gifts to those who need them, they will thank God. So two good things will result from this ministry of giving – the needs of the believers will be met and they will joyfully express their thanks to God… For your generosity to them, and to all believers, will prove that you are obedient to the Good News of Christ” (2 Corinthians 9:11–14). Therefore, let us follow the words of Christ, Paul and Solomon, who call us to give generously and sacrificially rather than any unnecessary mandate to give only a tenth.

Regardless of one’s position or views on giving, 10% should be the starting point, not the ending point. Imagine how much more could be accomplished for God’s Kingdom work of reaching the lost if we gave as the early church did! Let’s remember how God has so richly blessed us. “We praise God for the glorious grace…He is so rich in kindness and grace that has showered his kindness on us” (Ephesians 1: 6–8). May we have the courage and the confidence to give this way, which we have seen is also God’s way of giving.