MIDWESTERN BAPTIST THEOLOGICAL SEMINARY

CHRISTIANS AND THE TITHE

A RESEARCH PAPER

SUBMITTED IN PARTIAL FULFILLMENT

OF THE REQUIREMENTS FOR THE COURSE

U-GE102 ENGLISH COMPOSITION II

BY

STUDENT A

KANSAS CITY, MISSOURI

APRIL 30, 2019

questions regarding how much believers should give to the Lord are not uncommon.

Disagreement abounds over whether the traditional tithe is a biblical mandate to be followed or

not. Before discussion can begin on this topic, it must be understood that “the word ‘tithe’ means

10 percent.”1 This is the reason for the traditional understanding of its value being ten percent.

Thus, the question to ask is whether Christians today should give the Lord at least ten percent of

their income or not. This question is of great value for Christians. After all, believers should

strive to glorify Christ in all things, including how they manage their money. This paper argues

that, while tithing ten percent is not a requirement under the New Covenant, giving is

commanded and the practice of tithing can be a beneficial principle for Christians beginning to

give.

No Old Testament Support

The Old Testament fails to support the need for Christians to tithe since no tithe given in

the Old Testament matches the practice promoted by supporters of the ten percent tithe. There

are three primary places in the Old Testament that address the tithe: Abraham’s (then Abram’s)

tithe to Melchizedek (Gn 14:17-20), Jacob’s promise to tithe (Gn 28:22), and the tithes under the

Mosaic Law.2

In Gn 14:17-20 (the first biblical mention of the tithe), Abraham (at this time named

Abram) has just returned from his victory over several kings as recorded in Gn 14:13-16. The

“king of Salem,” Melchizedek, who Heb 7:1 identifies as a priest of God, blesses Abram (Gn

1
David A. Croteau, “Introduction: Why This Book?,” in Perspectives on Tithing: Four Views, ed. David A.
Croteau (Nashville: B&H Publishing Group, 2011), 3-4.
2
See Ibid., 7-13. Some key verses on the tithes in the Mosaic Law include Lv 27:30-33; Nm 12:8-32; Dt
12:1-19, 14:22-29.

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14:19-20). Abram proceeds to “give him a tenth of everything” (v. 21).3 Some argue that this

shows the church’s need to follow in the footsteps of Abraham, with each member giving ten

percent of his earnings to God.4 On the other hand, David A. Croteau, Associate Professor of

Biblical Studies at Liberty University, gives five strong reasons why, when this passage is

examined in more detail, one finds that Genesis 14 fails to robustly support such a notion:

[First], Abram’s giving of a tithe was directly connected with his vow to God that
he would keep none of the spoils. [Second], Abram’s tithe was a borrowed
practice from the surrounding cultures. [Third], there is no evidence that Abram
was commanded to tithe. [Fourth], there is no evidence that Abram consistently
tithed. [And finally], Abram gave voluntarily, and Genesis never says he gave a
tithe from the increase of his possessions.5

This fifth point is validated by Heb 7:4 which states that Abraham tithed, not from what he

owned (which would be consistent with the pro-tithing argument), but from what he gained

during his victory over the kings.6 When these factors are put together, attempting to make

Abraham’s actions in this passage a necessary New Covenant application becomes a stretch.

The next mention of a tithe is in Gn 28:20-22. Jacob is in Bethel and has just dreamt of

the “ladder … the top of [which] reached to heaven,” which was accompanied by God’s

reiteration of the Abrahamic promise (Gn 28:11-15). Jacob promises that God will be his God

and that he will tithe ten percent of what he has if the Lord would “be with [him],” provide for

his needs, and safely bring him home (vv. 20-22). Within the context of Genesis, Jacob appears

3
Unless otherwise specified, all Bible references in this paper are to the English Standard Version
(Wheaton, IL: Crossway, 2001).
4
This is often tied to an argument from Hebrews 7:1-10 which will be examined in more detail later in this
paper.
5
David A. Croteau, “The Post-Tithing View: Giving in the New Covenant,” in Perspectives on Tithing:
Four Views, ed. David A. Croteau (Nashville: B&H Publishing Group, 2011), 59.
6
Ibid., 58.

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to make a deal with God. Some argue against this premise by stating that Jacob makes this vow

with a right heart (a heart of worship),7 or that Jacob first “restat[ed] his understanding of what

God had just promised” in vv. 13-15 as a means of “accepting” the Lord’s promise and then

made his tithing vow out of faith (as evidenced by the fulfillment of the vow being dependent

upon God fulfilling His promise).8 However, neither of these arguments appears to fit the context

of Genesis.

Croteau believes that this incident in Genesis 28 may show the unregenerate Jacob trying

to “bribe” God and thinks Jacob’s conversion likely took place much later “when he wrestled

with God” (Gn 32:22-32). 9 This is supported by his name change to Israel after this event. I

believe that Jacob’s return to Bethel in Genesis 35 may also be a plausible time for his

conversion. Here, Jacob commands that all of his family’s idols be eradicated (Gn 35:2,4) and

erects “an altar to the God who has answered me in the day of my distress and has gone with me

wherever I have gone” (Gn 35:3 [emphasis added]). This passage may indicate the fulfillment of

Jacob’s promise to God made in Genesis 28. In either case, the Genesis narrative of Jacob’s life

is constantly directing the reader toward his conversion, which took place much later than

Genesis 28. When one recognizes this, Jacob’s tithe loses significance as it becomes a means for

an unsaved person to strike a bargain with God.10 This is a far cry from believers giving to God

out of praise.

7
Ken Hemphill and Bobby Eklund, “The Foundations of Giving,” in Perspectives on Tithing: Four Views,
ed. David A. Croteau (Nashville, TN: B&H Publishing Group, 2011), 32-33.
8
Gary North, “The Covenantal Tithe,” in Perspectives on Tithing: Four Views, ed. David A. Croteau
(Nashville, TN: B&H Publishing Group, 2011), 143.
9
Croteau, “Post-Tithing View,” 60-62.
10
Ibid., 60-61.

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 Finally, some of the most important Old Testament passages on tithing are those dealing

with the tithes commanded under the Mosaic Law. One first sees tithes mentioned in this manner

in Lv 27:30-33 and Nm 18:21-32. In Leviticus 27, the Israelites are instructed to tithe from their

produce and their livestock. Numbers 18 describes the recipients of Israel’s tithes (namely, the

Levites). As professor Timothy R. Ashley points out, there is much ambiguity concerning the

nature of the tithing of livestock mentioned in Lv 27:30-33. The tithing of both the produce and

the livestock is mentioned in Lv 27:30-33, but only the tithing of produce is clearly referenced in

Nm 18:21-32. 11 However, when one compares the two passages, the similarities still indicate

that they most likely have the same tithe in mind.

Examining the tithes described in Dt 12:1-19 and 14:22-29, one is forced to recognize

these as separate tithes from the tithe described above. The Israelites are instructed to bring a

tithe of their produce to God’s city (eventually Jerusalem) every year and eat their tithe there.

This is clearly distinct from the previous tithe. Then, every third year, the Israelites are to give

another tithe to the Levites, widows, orphans, and “sojourners” (Dt 14:28-29, 26:10-16). Croteau

describes the two-tithe view and the three-tithe view which both beautifully divide all of these

tithes into the “Levitical tithe” (Nm 18:21-32), “festival tithe” (Dt 12:1-19, 14:22-27), and the

“charity tithe” (Dt 14:28-29, 26:10-16).12 As affirmed by Croteau, the Israelites were likely

required to give around twenty to thirty percent of what they produced. 13 This is much higher

than simply giving ten percent and seems to undermine the direct connection some try to make

11
Timothy R. Ashley, The Book of Numbers, The New International Commentary on the Old Testament
(Grand Rapids: MI: Wm. B. Eerdmans Publishing Co., 1993), 354.
12
David A. Croteau, “Introduction,” 13. Though recognizing the “three basic tithes,” Croteau categorizes
the livestock tithe as a separate tithe (Croteau, Post Tithing View, 66.).
13
Ibid.

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between the practice of Christians tithing ten percent and giving under the Mosaic Law.

No New Testament Support

A study of the New Testament reveals that Christians are never commanded to tithe ten

percent under the New Covenant. Any argument regarding connections between the Old and

New Testament must begin with one recognizing that Christians now live under the New

Covenant, not the Mosaic Law and, thus, the New Covenant, rather than the Mosaic Law, is the

believer’s ultimate guide for Christian practice. It will be assumed in this section is that the Old

Testament system of sacrifices, rituals, and the like are no longer to be practiced under the New

Covenant as they have found their fulfillment in Christ (Heb 10:1-18, Col 2:16-17, Gal 4:1-11,

Mt 5:17).

Former president of Southwestern Baptist Theological Seminary Ken Hemphill and

pastor Bobby Eklund point to Jesus’s statements on tithing in Mt 23:23 and on giving to God in

Mt 22:21 as evidence that Jesus expects the tithe to continue under the New Covenant.14 It is true

that in Mt 22:21, Jesus is likely referencing and even indirectly commanding the Israelites to

tithe and that, in Mt 23:23, Jesus explicitly says that the Pharisees should tithe. However,

Croteau addresses the key reason why this does not support the argument for the tithe’s New

Covenant continuation. Simply put, those Jesus was teaching in these passages were still living

under the Mosaic Law, not the New Covenant.15 Until Christ’s death and resurrection, all of the

commands of the Mosaic Covenant were still in effect for all of the Lord’s followers. Therefore,

Jesus should have encouraged and even commanded the practice of tithing since the entire

14
Hemphill and Eklund, 37-40. See especially page 40.
15
Croteau, “Post-Tithing View,” 74-75.

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Mosaic Law was still in effect. The passages on giving mentioned by Hemphill and Eklund,

therefore, have no bearing on the practice of Christians tithing.

It is impossible to separate tithing from the Old Testament sacrificial and ritual system

(which is generally accepted as no longer applicable under the New Covenant), as Hemphill and

Eklund try to do.16 Tithes were directly tied to the Levites and the Mosaic Covenant’s functions.

Andreas J. Köstenberger of Midwestern Baptist Theological Seminary and Croteau write the

following: “Nowhere in the [Old Testament] is tithing connected to the moral law…. Tithing

proponents typically fail to recognize that tithing is an integral part of the [Old Testament]

sacrificial system that has been once and for all fulfilled in Christ.”17 As part of the sacrificial

system, the Old Testament tithes cannot carry over to the New Covenant since Christ fulfilled

them on the cross.

Another simple yet convincing argument is what could be termed “the silence argument.”

Reggie Kidd of Reformed Theological Seminary describes this principle in an amusing but

effective manner:

New Testament voices do seem generally reticent about a literal tithe. It’s almost
as though they were bashful, almost as though it would be insulting to have to
specify a ceiling or a floor, almost as though there’s a refusal to begin measuring
who owes what to whom. It’s almost like Doc’s last words at the end of the first
Back to the Future movie: “Roads? Where we’re going we don’t need roads!”18

Kidd beautifully shows how the New Testament invites the reader to give out of worship and

16
Hemphill and Eklund, 40. They attempt to do this by connecting tithing to worship rather than the aspects
of the law that have been fulfilled in Christ (like the “dietary regulations and animal sacrifices” [40]). They use
Malachi 3:8 (26) and several portions of Jesus’s teaching in the Gospels (36-40) in making this argument.
17
Andreas J. Kostenberger and David A. Croteau, “Reconstructing a Biblical Model for Giving: A
Discussion of Relevant Systematic Issues and New Testament Principles,” Bulletin for Biblical Research 16.2
(2006), 243-244.
18
Reggie Kidd, “Tithing in the New Covenant?: ‘Yes’ as a Principle, ‘No’ as a Causality,” in Perspectives
on Tithing: Four Views, ed. David A. Croteau (Nashville, TN: B&H Publishing Group, 2011), 107-108.

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devotion to the Lord.19 It is not about legalism. It is all about passionately following Christ. All

one must do is turn to such passages as Mt 23:23, Lk 11:24, Mt 6:19-21, 2 Cor 9:6-8, and Acts

2:44-45 to find this to be true. The New Testament’s silence on a definitive ten percent tithe is a

significant indicator that the nature of giving changed when the New Covenant was instituted.

Probably the best argument in favor of a New Covenant tithe comes from Heb 7:1-10. In

this passage, the writer of Hebrews shows the connection between Jesus and Melchizedek from

Genesis 14. David Allen, former president of Southwestern Baptist Theological Seminary writes

that “The author’s goal in Hebrews 7 is to establish the nature of Jesus’s priesthood and prove

biblically and theologically that it is superior to the Levitical order.”20 Essentially, the New

Covenant is greater than the Mosaic Covenant because Jesus is greater than the Levite priests.

The author of Hebrews shows this by explaining how Jesus is “of the order of Melchizedek” (v.

11); and he does so by using the Abrahamic tithe.

Many draw the connection between Abraham tithing ten percent and the church’s

apparent need to do the same since the author of Hebrews uses the analogy that Jesus is to the

church as Melchizedek was to Abraham.21 However, Jerry Horner of Southwestern Baptist

Theological Seminary rejects this passage as definitive evidence for the tithe being a New

19
Kidd, 107, 116-117. Kidd does, however, recognize the value of using the tithe as a principle for giving
(111-113). Referencing Paul’s comments in 1 Cor 9:11-14, Kidd writes, “It’s not difficult for me to see how those
‘thinking Paul’s thoughts after him’ might apply Old Testament tithing legislation in settings where the spirit is
antinomian, where God’s generosity is being presumed on, where believers are acting as though they were
financially autonomous and have no obligation for the welfare of their churches, for their Christian or non-Christian
neighbors, or for the needs of a broken world” (116).
20
David L. Allen, Hebrews, The New American Commentary (Nashville: B & H Publishing Group, 2010),
408.
21
Hemphill and Eklund, 32 and North, 152-153. The repetitive arguments against using this passage to
support a New Covenant tithe by those who do not believe tithing is a New Covenant mandate also indicate this
passage’s use to support tithing.

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Covenant requirement since this is not the central point of the passage.22 In addition, renowned

pastor and theologian John MacArthur recognizes Abraham tithing to Melchizedek as a

foreshadowing of Christians giving to Christ out of his or her “choicest possessions” and giving

“freely.” However, he rejects the notion of it being a “type in its being a tenth” since this makes

it a “legal requirement” as opposed to one giving out of “love and devotion to God” and

“gratitude” for what He has done for them as the rest of the New Testament teaches.23 From my

point of view, it is unwise to construct an entire theological argument on one biblical passage,

especially when it is not the key point of the passage. In light these considerations, the argument

for the tithe from Hebrews 7 falls short.

How to Give

While the New Testament is silent regarding the amount to give to the Lord, it is not

silent about the Christian’s need to give or about the heart that should characterize the giver. This

is a heart that is not concerned with worldly possessions but that looks to eternal wealth (Mt

6:19-20). It is a heart that selflessly loves Christ and that loves his or her spiritual siblings with

the love of Christ. The Christian shows this love through his giving (Acts 2:44-45; 1 Cor 16:2),

and by doing so with all joy (2 Cor 8:2-5). Giving ultimately comes down to the heart, not how

much is given. Commenting on 2 Cor 9:7, where Paul is calling for the Corinthians to give to the

church in Jerusalem (see 1 Cor 16:3), David Garland of George W. Truett Theological Seminary

writes:

Scripture assumes that what is crucial is the attitude of the one who gives, not the

22
Jerry Horner, “The Christian and the Tithe,” in Resource Unlimited, ed. William L. Hendricks, 176-187
(Nashville, TN: The Stewardship Commission of the Southern Baptist Convention, 1972), 182.
23
John MacArthur, Hebrews, The MacArthur New Testament Commentary (Chicago, IL: Moody
Publishers, 1983), 179.

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 amount. God, who knows and appraises our hearts, values only those gifts that
come as a free expression of the deepest part of our soul. Gifts given under some
sense of external compulsion will always be halfhearted at best. That is why the
amount given makes no difference if it is given with a glad heart.24

And indeed, this is the description of Christian giving that reverberates throughout the New

Testament.

Some object to those who teach that tithing is not a necessity, posing some legitimate

issues for Bible teachers to think through. In 2003, well-known author and teacher Randy Alcorn

suggested that the average giving of Christians in the United States was about 2.5 percent.25

Alcorn writes that Bible teachers telling American church members not to tithe is ultimately

hurting Christian giving since this teaching is often abused.26 There is some validity to Alcorn’s

concerns. As shown above, the tithe is not a New Covenant command and setting a definitive

tithing expectation is probably not the best way to teach on or advocate for Christian giving.

However, the statistic Alcorn shows his readers is a powerful indicator of the typical American

Christian’s heart toward giving. In a nation drowning in wealth, my guess is that first century

Christians would be appalled by the materialistic and ungenerous hearts of most Christians

today.

Alcorn makes an excellent point that Hemphill and Eklund reiterate: why would

Christians give any less than the Israelites were instructed to give?27 Using this logic, the tithe

can serve as a valuable principle upon which Christians can build their practice of giving. The

24
David E. Garland, 2 Corinthians, New American Commentary (Nashville, TN: Broadman & Holman
Publishers, 1999), 406.
25
Randy Alcorn, Money, Possessions, and Eternity, rev. and updated ed. (Carol Stream, IL: Tyndale House
Publishers, Inc., 2003), 180.
26
Alcorn, 183. He argues that the tithe is a biblically applicable principle (Alcorn, 181).

27
Ibid., 182 and Hemphill and Eklund, 40.

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problem comes down to the heart. Are Christians so immersed in their wealth that only by

compulsion or for conscience sake do they give “their ten percent?” Or are they so immersed in

Christ and a love for their fellow believers that setting a minimum amount to give is meaningless

because they will give all they can? I believe the latter is what the New Testament authors had in

mind.

Conclusion

Should Christians tithe or not tithe? This paper has argued that, though the tithe is not a

New Covenant mandate, Christians should allow the tithe to provide a solid principle upon

which to they can build their Christian giving. Wealth must never become the source of a

Christian’s passion. Rather, as Christians give their glorious Savior the thrones of their lives,

their giving will blossom. The material wealth of this world will lose its value in light of His

majesty, their mission, and eternity. Wealth must become a means by which Christ is glorified in

believers’ lives. May all Christians wisely spend their money, wisely earn their money, wisely

save their money, and wisely give their money, keeping their eyes on Christ and things of eternal

benefit throughout all their financial decisions. May the American church have the giving heart

of the Macedonian believers in 2 Cor 8:2-3: “For in a severe test of affliction, their abundance of

joy and their extreme poverty have overflowed in a wealth of generosity on their part. For they

gave according to their means, as I can testify, and beyond their means, of their own accord….”

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 BIBLIOGRAPHY

Alcorn, Randy. Money, Possessions, and Eternity. Rev. and Updated ed. Carol Stream, IL:
Tyndale House Publishers, Inc., 2003.

Allen, David L. Hebrews. The New American Commentary. Nashville, TN: B & H Publishing
Group, 2010.

Ashley, Timothy R. The Book of Numbers. The New International Commentary on the Old
Testament. Grand Rapids, MI: Wm. B. Eerdmans Publishing Co., 1993.

Croteau, David A, ed. Perspectives on Tithing: Four Views. Nashville, TN: B&H Publishing
Group, 2011.

Garland, David E. 2 Corinthians. The New American Commentary. Nashville, TN: Broadman &
Holman Publishers, 1999.

Horner, Jerry. “The Christian and the Tithe.” In Resource Unlimited, edited by William L.
Hendricks, 176-187. Nashville, TN: The Stewardship Commission of the Southern
Baptist Convention, 1972.

Kostenberger, Andreas J. and David A. Croteau. “Reconstructing a Biblical Model for Giving: A
Discussion of Relevant Systematic Issues and New Testament Principles.” Bulletin for
Biblical Research 16.2 (2006): 237-60.

MacArthur, John. Hebrews. The MacArthur New Testament Commentary. Chicago, IL: Moody
Publishers, 1983.

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