In this past Sunday's sermon we focused on giving using 2 Corinthians 8 & 9 as our primary passage. Paul, on a number of occasions in this passage, passes up several opportunities to talk to the Corinthians about how much they should give and instead focuses on the motivation of their giving. We picked up on this same theme during our sermon but perhaps some are left with the question, 'What about the tithe?'

Before we can determine what a Christian's approach to tithing should be, we must understand its historical usage. For those who might not know, a tithe is a measure of giving that is introduced in the Old Testament. It represents giving 10% of something within the context of worshipping God. Its primary usage is established in the Mosaic Law where there were at least two and probably three tithes that each person under the Law was required to give.

The first tithe was from the produce of the land and herds (Leviticus 27:30-33) and is often times called a Levitical Tithe. This tithe was probably given annually (since it would be impossible to tithe these items year round). It was specifically a compensation to the Levites for the service that they performed in the Tabernacle/Temple (Numbers 18:21-24, 31).

The second tithe is described in Deuteronomy 14:22-27. Throughout the year, as the people gathered for the feasts in Jerusalem, they were to be prepared for these feasts by tithing the produce of their land and herds. This tithe is often referred to as the Festival Tithe. Interestingly, in neither of these passages on tithing is money used as the tithe. Although an Israelite could transfer their tithe to a monetary form in order to make travel easier, it was to be transferred back to some form of produce from land/herds once worshipping God.

The third tithe's distinctiveness is less certain (Deuteronomy 14:28-29). Some believe that the third tithe was the same as the second tithe but distributed differently (for the poor instead of used in the Feasts) every third year. Though this would continue to encourage support of the poor, it would leave the people unprepared for the Feasts every third year. I believe that this is a distinct, third tithe. But, at the very least, we see from these passages that an annual requirement to meet all the tithes meant at least 20 percent and as much as 23.3 percent of all the produce of land and herds.

Both Nehemiah 12:44 and Malachi 3:8-12 describe storerooms that were built in or near the temple that housed the vast amounts of food that would be required by this portion of the Law. Both these passages speak about how these tithes were intended to be a provision for the service of the priests and Levites. The passage in Malachi suggests that a time came about in Israel's history where they didn't trust God to provide for them and so they withheld not only the tithes but also the animals associated with the temple sacrifice (offerings). God implores them to fill the temple storerooms with the required tithes and offerings and He would show them that He could provide abundantly for His people.

Outside of this Mosaic Law usage, we find two other examples of tithing in the Old Testament. The first is in Genesis 14:17-20 when Abraham gives a tenth of the spoils of war to Melchizedek. The second is in Genesis 28:20-22 when Jacob vows to give God a tenth of everything when he returns to Bethel. However, it should be noted that Abraham doesn't seem to give of his personal belongings (only the spoils of war) and Jacob only vows to give to God if God first provides for Jacob.

When we come to the New Testament, we find a significantly lesser amount of information on tithing. In Matthew 23:23 and Luke 11:42, Jesus is speaking to the scribes and Pharisees about their spiritually bereft practice of the Law. They knew what to do-even down to the smallest detail-and yet they were missing the great principles of the Mosaic Law such as justice, mercy, and faithfulness. They tithed the way the Law required, but in doing so they weren't learning justice in providing for the poor, learning mercy in providing for the servants of the Temple, or being faithful to God in worshipping Him 'in spirit and truth' through the Feasts.

The lengthiest passage relevant to the Christian on tithing is in Hebrews 7:1-10. However, within the context of this passage, we see that tithing is not used as a specific command upon the believer but instead as an indicator of the superiority of the priesthood of Jesus over and above the Aaronic priesthood.

So what about the 10%? Is it a requirement for believers to give at least 10% of their finances to the church as a tithe? I think that the 10% can be a good parameter for believers to use if it is what they have decided in their heart to give (2 Corinthians 9:7). I don't believe that we should consider the tithe a requirement any longer for believers, especially in light of Paul's concern that their giving not be done under compulsion. However, Paul is also clear that our giving is 'according to our means' (2 Corinthians 8:11-12). So, if a person has the means to give more than 10% and only gives 10% because that's all that God requires, then they are not giving according to their means.

I believe that the most important component of this passage is the statement in 2 Corinthians 9:13 that the Corinthians' obedience to giving freely and according to their means would be a proclamation of the Gospel. If we give 10% because we have to, how are we reflecting the Gospel message that God wanted to save us? If we give 10% because that's all we have to give, how are we reflecting the Gospel message that God gave completely of Himself to secure our salvation?

And that's why on Sunday we didn't focus on how much to give. Instead, we focused on why you give. Give as though your action and attitude of giving is a proclamation of the Gospel of Jesus and you will be giving the way that God desires for you to.