TITHING and GIVING

in the New Testament

By The Venerable Dr. Ifechukwu U. Ibeme
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NOTE: Giving should not be a controversy because it is a grace (2Cor 8:6-7), and not by
compulsion but by conviction (2Cor 8:8). You are prospered so you can give (1Cor 16:2).
And as you give so shall you be blessed (Luk 6:38; Act 20:35).

How Applicable is Tithing for New Testament Giving?

The Church should be talking about giving by BOUNTY like Barnabas (Act 4:36-37)
NOT merely giving by TITHING.
Also TITHING is less than BOUNTY and far less than “MITING” like the widow who
gave all her mite (Luk 12:59).
TITHING gives ONE TENTH, BOUNTY gives MORE THAN ONE TENTH, but
MITING gives the WHOLE LOT.

New Testament giving is not by decree or compulsion (2Cor 8:8) but willing eager
ministration (2Cor 8:4, 19; 9:7) according to what one has (Act 11:29; 2Cor 8:12) and
in proportion of increase or profit (1Cor 16:2) but should go beyond Tithe to further
liberality (1Cor 16:3; 2Cor 8:2) of Bountiful proportion for bountiful blessing and
thanks (2Cor 9:6, 12) or even up to all our possession without proportion (Luk 18:22;
Act 2:45; 4:36-37; 1Cor 13:3).
NEW TESTAMENT COLLECTIONS DO NOT BELONG TO ANY LEADER FOR
PERSONAL DESIRES AS DONE IN PROPRIETORSHIP CHURCHES, BUT ARE
THE COMMONWEALTH OF THE WHOLE CONGREGATION WHO ARE ALL
GOD’S ROYAL PRIESTS TOGETHER (1Pet 2:9-10) FOR COMMON USE (Act 4:37;
11:28-30; 1Cor 16:3-4; 2Cor 8:19-24).

Tithing did not begin with the Law and Aaronic Priesthood, so it could not have ended
with the Law because Abraham paid Tithe of all to Melchizedek the Royal Priest (Gen
14:19-20; Heb 7:4-6) and Jacob promised to pay Tithe of all to God (Gen 28:22) long
before the Law or before Aaron. Also, Tithe of all was demanded by the Kings of all
nations (1Sam 8:15, 17) until the Law later approved that Israel should ALSO JOIN to
pay tithes of land and herd to their Priests (Lev 27:30-33). In Mat 23:22 and Luk 11:42
Jesus clearly said that though love and justice are great demands of the Law to be pursued
by all, yet less matters like tithing should not be left undone. The NT Church should
actually pay more than OT agrarian tithe as sign of greater love for God as the woman
with alabaster of spikenard did (Luk 7:46-47).
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Tithe was a custom duty or tax on agrarian (farm and herd) produce collected by all
nations for their Priests and Princes which God later asked Israel to join other nations to
also do. In addition to Tithe on agrarian produce, custom duty or tax on monetary profit
was also collected by all nations for commonwealth purposes which the Apostles also
directed the Church to do for commonwealth purposes in 1Cor 16:1-3. The problem is
that many of today’s ministry Churches are not commonwealths but private
proprietorships.

The NT Church could therefore collect Tithe of agrarian produce in addition to

proportion of trade profit, but it must be for their commonwealth budget as a Royal-
Priesthood (NOT FOR THE proprietorship purses of the PASTOR/FOUNDER ALONE).
If it is true that more is expected from whom more is given, then the NT Church which
has been given much and been forgiven much should actually be expected to see tithe as
the minimum they should give into the commonwealth treasury of their Church
congregation not for private accounts of ministry proprietors.

Some who are ruled by popular TRENDS and personal TENDENCIES argue that Tithing
originated as a commandment of OT Law and so is not required of NT Christians because
NT has no need for obeying commandments and Laws. This is a dangerously
presumptuous lie because the Gospel of Christ never said so (Luk 11:42).

Opinions from human logic are not derivations from the Divine Logos. Imagination is not
Revelation and Culture is not Scripture. The TRUTH is this:
Walking with God, whether under LAW (as kindergarten children Gal 3:24) or under
GRACE (as postgraduate sons Gal 3:25), is ultimately about keeping His commandments
and doing His will because we LOVE Him (1John 5:2-3).
 ## As God’s LAW constrains us to keep God’s Commandments,
 ## So also God’s LOVE constrains us to keep God’s Commandments (Deut 11:22;
John 14:15; 15:10; Rom 13:9; 2Cor 5:14; 1John 5:3);
 ## But God’s GRACE empowers us to keep God’s Commandments (Rom 6:11-
14; Eph 2:10; 3:7-8; Tit 2:11-12).

In the Law, Tithe was a moral duty and (spi)ritual service with no provision for
prosecution and punishment for defaulters as obtainable in the case of civil offences. So
also, Tithe is not a COMMANDMENT imperative on the Church but it is a divinely
approved PRINCIPLE which the Church should apply to their practice of giving as
apostolically COUNSELLED on income proportionate collection in 1Cor 16:1-3. That
Tithes were paid in the Old Testament Law is not a basis for the Church to be barred
from Tithes. As a matter of fact, TITHES did not originate with the Law of Moses nor
was it peculiar to Israel because Kings of other nations collected tithes as part of tribute
and tax due to them (1Sam 8:15, 17; Rom 13:7).

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In reality, Tithing is simply an INCOME BASED TAXING principle that obtained all
over the Middle Eastern culture long before Moses. That Moses put it in the Law only
signifies divine approval of a general practice and principle.
So, tithing was never meant for Israel ONLY, rather it was meant for Israel ALSO. That
means that if Christians use tithe as their expected income-based minimum contribution,
they are in line with divinely approved PRINCIPLE.

Tithing is not necessarily a command but a guide to what is optimally or minimally right
to do. Tithes do not prevent further freewill giving. But all must know that tithes are not
peculiar to the Scripture nor did it originate from it. The Scriptures only indicated its
divine approval. So giving tithes to the Church or to even the State is not against any
Scriptures nor ungodly in any way.

The New Testament GOSPEL offers a better and greater salvation so New Testament
Priesthood or Presbytery DESERVES more commitment not less.
Annual increase TITHES had to do with agrarian harvest but regular or weekly profit
PROPORTION has to do with cash enterprise.

HARVEST TITHES was optimum to meet the staff needs of Old Testament Tabernacle
Priesthood which was “kindergarten” and “shadow”, but it is less than the bountiful
CASH PROPORTION to meet the common needs of the New Testament Church
membership which is the mature reality. TO WHOM MUCH IS GIVEN, MUCH IS
EXPECTED.
_*BUT...but tithes in the Church should be domiciled in a common ecclesiastical
congregation's commonwealth treasury, not a privatized proprietary Church minister's
account.*_

Yet Church members who receive spiritual ministrations should gladly and willingly
minister freewill material provisions as double-portion honoraria to Church ministers
from whom they receive spiritual ministrations as they are freely led to give to provide
the need of the minister for the ministry.
1Timothy 5:17-18
(17) Let the elders that rule well be counted worthy of double honor, especially
they who labor in the word and doctrine.
(18) For the scripture says, You shall not muzzle the ox that treads out the grain.
And, The laborer is worthy of his reward.

1Corinthians 9:11-14
(11) If we have sown unto you spiritual things, is it a great thing if we shall reap
your material things?
(12) If others be partakers of this right over you, are not we rather? Nevertheless
we have not used this right; but endure all things, lest we should hinder the gospel
of Christ.

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 (13) Do you not know that they who minister about holy things live of the things
of the temple? and they who wait at the altar are partakers with the altar?
(14) Even so has the Lord ordained that they who preach the gospel should live of
the gospel.

Galatians 6:6
(6) Let him that is taught in the word share with him that teaches in all good
things.

So New Testament honoraria and hospitality for ministers is duly Scriptural but it is
not the same as tithes, yet failure or refusal to provide for such is liable to grave
divine displeasure.
Luke 10:3-11
(3) Go your ways: behold, I send you forth as lambs among wolves.
(4) Carry neither purse, nor bag, nor shoes: and greet no man by the way.
(5) And into whatsoever house you enter, first say, Peace be to this house.
(6) And if the son of peace be there, your peace shall rest upon it: if not, it shall
turn to you again.
(7) And in the same house remain, eating and drinking such things as they give:
for the laborer is worthy of his hire. Go not from house to house.
(8) And into whatsoever city you enter, and they receive you, eat such things as
are set before you:
(9) And heal the sick that are therein, and say unto them, The kingdom of God is
come near unto you.
(10) But into whatsoever city you enter, and they receive you not, go your ways
out into the streets of the same, and say,
(11) Even the very dust of your city, which cleaves on us, we do wipe off against
you: nevertheless be sure of this, that the kingdom of God has come near unto you.

NT giving is in proportion and in BOUNTY, with cheerful

willingness
OT TITHING is apparently less than NT BOUNTY.
Tithing should be NT minimum but willing cheerful bounty should be the norm.

What does Bountifully and Sparingly mean? Less than Tithe should be SPARING and
more than Tithe should be BOUNTIFUL.
OT Tithe was a harvest levy basically. It was not applied to cash enterprise.
Tithe serves as BASIC OPTIMUM of proportion to give, applicable to agricultural
increase as to cash profit you set aside to honor the Lord with.

Tithing is not easily enforceable and it has never been possible to enforce, not even in
Israel which was under the Law.

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But Tithing should be taught as basic truth unabrogated by the NT.
Giving is by exhortation based on a clear need of the Church, not by compulsion (2Cor
8:8). Giving should also not be by cajoling and deception for private needs of some
perquisite seeking persons.
2 Corinthians 8:8
(8) I speak not by commandment, but to prove by the earnestness of others, the
sincerity of your love.

Based on 2Cor 9:6-11:

Giving less than tithe is to sow sparingly and unwillingly.
Giving more than tithe is to sow bountifully.
Quarreling against or criticizing tithing as minimum proportionate giving is being
uncheerful and grudging about giving.
2 Corinthians 9:6-11
(6) But this I say, He who sows sparingly shall reap also sparingly; and he who
sows bountifully shall reap also bountifully.
(7) Every man according as he purposes in his heart, so let him give; not
grudgingly, or of necessity: for God loves a cheerful giver.
(8) And God is able to make all grace abound toward you; that you, always having
all sufficiency in all things, may abound to every good work:
(9) (As it is written, He has dispersed abroad; he has given to the poor: his
righteousness remains forever.
(10) Now he that ministers seed to the sower both minister bread for your food,
and multiply your seed sown, and increase the fruits of your righteousness;)
(11) Being enriched in everything to all bountifulness, who causes through us
thanksgiving to God.

Based on 1Cor 16:1-4:

Giving tithe is to give proportionately – else proportional giving has no basis for the
proportion.
Also, the treasury should be manned by congregationally ELECTED Church lay
members, not by Prebyterially ordained Church clergy. Let alone a self-arrogated
president-founder, Apostle or Prophet.
1 Corinthians 16:1-4
(1) Now concerning the collection for the saints, as I have given order to the
churches of Galatia, even so do you.
(2) Upon the first day of the week let every one of you lay by him in store, as God
has prospered him, that there be no gatherings when I come.
(3) And when I come, whomsoever you shall approve by your letters, them will I
send to bring your liberality unto Jerusalem.
(4) And if it be fitting that I go also, they shall go with me.

Where do you pay your TITHES following the Scripture?

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Tithe Facts.
 ## Abraham paid Tithes to Melchizedek of Salem, according to the custom of His
time (Gen 14:19-20).
 ## According to the Law of Moses, Tithes were mainly paid to the Priests of Israel
(Deut 14:22-26) and partly given to the needy (Deut 14:27-30).
 ## According to Samuel the Prophet-Judge of Israel, Kings of other surrounding
nations collected Tithes as administrative tax from their subjects (1Sam 8:15, 17).
 ## Christ taught that Tithes as a good method of administrative support should
NOT BE LEFT UNDONE (Matt 23:22).
The Church has received greater salvation in Christ than Israel and other nations had
received from the Law and the Kings respectively. No preciously saved Christian could
really think he/she is cheerfully appreciative for one’s salvation and responsive to the
leading of the Holy Spirit, or claim to be liberally committed to providing for
evangelizing of sinners or charity to the needy, if one fails to give willingly and
cheerfully and bountifully as Jesus taught that “TO WHOM MUCH IS GIVEN, MUCH IS
EXPECTED” (Luk 12:48). Tithe is optimum: contributing anything more than Tithes is
bountiful but contributing anything less than Tithes is rather sparingly.

But to whom or where could we give our Tithes?

1. TWO-THIRDS OF ALL YOUR TITHES: Tithes to the Lord's Storehouse for the
WELFARE of Priests and Levites (Num 18:20-32; Deut 14:22-26) at the
Tabernacle/Temple every FIRST and SECOND year (??equivalent of the Church in
which you worship??).
2. ONE-THIRD OF ALL YOUR TITHES: Tithes at your Gate for WELFARE of the
poor and Levites (Deut 14:27-30; 26:12-16) in your neighbourhood every THIRD year
(??equivalent of the needy and para-church groups or Church you are involved with or
concerned about??).

Church and Ministry leaders who do not want to lose any dime of their members' tithes
may not like this, but this is deducible from the Scriptures.

Therefore, from the Scriptures, we could see how Tithes could be distributed according to
the RULE OF THIRDS between the treasury of one's main Church and other para-church
purposes or discretionary purposes. Simply put:
TWO THIRDS of all your tithes go to the TREASURE of God's house for the main
Temple ministry. (Num 18:20-32; Deut 14:22-26)
ONE THIRD of all your tithes goes to the GATE of your house for other neighbourhood
ministries. (Deut 14:27-30; 26:12-16)

Updated January 10, 2017

by Ven. Dr. I. U. Ibeme
Copyright © PriscAquila Publishing, Maiduguri, Nigeria.

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