Steve Deace, a political Christian commentator, also loves to dabble in theology on his show, as well as on X. He puts forth the question, lets the conversation follow its course, and sometimes, takes the issue up on his show.
One such question is truly important for the believer, the question of tithes. Since he asked, we would like to answer. Our answer is based upon a sermon preached at Waco Reformed Church on December 11, 2022.
Introduction: A Call to Biblical Giving
Recently, we shared how the pastor from a large, Reformed church in Dallas spoke for four Sundays (in the late 1990s) about the subject of money and the Christian. The pastor prided himself on being able to preach four straight Sundays, and yet, say nothing about tithing until the last sermon, in which, he pointed out he had said nothing about tithing, and that he would continue saying nothing about tithing, in which, he concluded his four-part esoteric thought process on money.
There were many in the congregation who felt disappointed, questioning the conviction behind such an approach. One would expect THE shepherd of the flock, to instruct his followers on the tithe, since it is such an important part of the ministry.
While the church had an annual speaker who passionately urged its 8,000 members to give, using guilt and manipulation, in order to meet a multi-million-dollar budget, this abdication by the pastor felt insufficient. Instead of teaching what God’s word said about tithing, and the need for obedience to God’s Word, the church’s approach resembled more of a marketing campaign.
The problem with the sermon series on money, was that it did not answer core questions for those under the New Covenant: Are we obligated to tithe under the New Covenant? If so, how much? What’s the difference between a tithe and an offering?
We believe the pastor of that church, failed to shepherd his flock by being reluctant to address tithing. It seemed like he was driven more by fear than faith.
His course of action stemmed from fear of appearing self-serving and being like greedy televangelist. In other words, instead of letting the text and the topic drive his preaching, he was letting fear set the agenda. This is a shoddy approach to the work of a pastor, and is actually self-serving in the end.
Yet, if the principle of tithing is biblical, which we believe it is, then members of church should be instructed on the matter, and tithe.
As we will see, there are many reasons that we are instructed to tithe. The first reason that we deal with is what the Apostle Paul was dealing with in his first letter to the Corinthians: the right of the minister to live off the tithe. This is really the thrust of this article. We are given the principle for tithing, and that tithing is mean for our well being, in providing for the one God has ordained to feed us spiritually: the minister in the local congregation.
The second reason, which we deal with below, deals with our need to tithe as believers. We need to understand that we are giving our tithes to the LORD, even though the tithes are being used by the church to support the minister. This idea of giving tithes to the LORD is actually found in the negative, when the covenant people quit tithing, the LORD accused them of stealing from Him (see Malachi 3:8).
Supporting Gospel Ministers
Paul makes a great case for the support of gospel ministers in 1 Corinthians 9. In the context of that passage, Paul was facing constant attacks as ministers often do, from the false teachers who had moved into Corinth in his absence. One of the areas of accusation by these false teachers was in regards to the fact that Paul never received any financial support while in Corinth, even though he was entitled to do just that. His defense not only affirmed his role as an apostle but also provided a blueprint for supporting those who preach the gospel faithfully. Paul taught that apostles and ministers have the right to basic needs—like food, drink, marriage, or side work—decisions that belong to them, not a council or congregation. The congregation’s role is to help support the minister through their tithes.
Paul supported his case with practical examples: a soldier in the army is provided for by the country he represents. A farmer is provided for by the food he grows. A shepherd benefits from his labor taking care of the sheep. He then cited God’s Law, referencing Deuteronomy 25:4, which forbids muzzling an ox while it treads grain. This law ensures the animal eats while working, reflecting God’s care for His creation.
More importantly, Paul applies this same care to ministers, emphasizing that humans, made in God’s image, are of greater value than animals. If we care for an ox, how much more should we care for those who bring us the gospel?
The Principle of General Equity
Paul explains this principle in 1 Corinthians 9:9-10:
Is it oxen God is concerned about? Or does He say it altogether for our sakes? For our sakes, no doubt, this is written, that he who plows should plow in hope, and he who threshes in hope should be partaker of his hope.
This is an example Paul uses is what has become known as the the principle of general equity of the law. that Paul is using when he uses a law about oxen, for the support of pastors. The principle is based on the reality that all of God’s Law remains relevant for us today, however, the application may vary under the New Covenant. Therefore the care that was to be afforded to the oxen under the Old Covenant, is now to be afforded to the minister under the New Covenant. He is to be granted an income from the tithes of the congregation.
In verse 11, Paul continues:
If we have sown spiritual things for you, is it a great thing if we reap your material things?
Using a rhetorical question, Paul is driving home the point: “you have been fed spiritually, which leads to your eternal salvation, therefore, is it anything at all that we reap from your temporary material things in order to live and continue to feed you spiritually?”
Paul’s point is that ministers do have a right to material support. The purpose of the tithe is to be used to support the minister that brings spiritual food. Though Paul chose not to exercise this right to avoid hindering the gospel, he affirms the expectation of tithing. If tithing were obsolete in the New Covenant, Paul would have said so here, but he doesn’t.
Jesus Affirms Tithing
But what about Jesus? Does He affirm the principle of tithing, or remove the principle?
We believe that Jesus upholds the principle of tithing in 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.
Jesus doesn’t rebuke the Pharisees for tithing but for neglecting justice, mercy, and faith. He affirms they should tithe while also pursuing these weightier matters, showing tithing’s place in the New Covenant. Had He wanted to remove the admonition to tithe, this was the time for Him to do so, just as Paul could have done so in 1 Corinthians. But neither Christ nor His apostle remove the admonition to tithe.
The Biblical Principle
Now please note that a biblical principle on interpretation needs to be stated: just because the New Covenant does not say the formulaic words, “thou shalt tithe,” doesn’t mean the principle doesn’t remain from under the Old Covenant. In fact, what we hope that you see, is that tithing actually predates the Old Covenant given under Moses, showing that it is a principle for all times, no matter the covenant.
Why do we tithe?
So, to be clear, let’s ask the simple question: why do we tithe? We tithe for two primary purposes:
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First, our tithe honors God in that we recognize all we have is from Him.
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Second, our tithes supports those who minister God’s Word.
To the first, we see this principle found in Deuteronomy 8:17-18:
…then you say in your heart, ‘My power and the might of my hand have gained me this wealth.’ And you shall remember the Lord your God, for it is He who gives you power to get wealth…
It is God who has granted us the ability to earn wealth. In fact, in every area of life, God has granted us the ability to live. Every true blessing we have is from Him. Therefore, as we grow in wealth, we are to remember where that wealth comes from, and return a portion to Him. This is our way of honoring God for the blessings He has bestowed upon us.
As I have laid out above, Paul illustrates what the tithe is to be used for in 1 Corinthians 9:13-14:
Do you not know that those who minister the holy things eat of the things of the temple, and those who serve at the altar partake of the offerings of the altar? Even so the Lord has commanded that those who preach the gospel should live from the gospel.
In the Old Testament, priests lived off tithes and offerings, as John Calvin notes: priests received portions of sacrifices, tithes, and firstfruits to sustain their families. This pattern continues today.
Ministers sow spiritual seeds and rightfully reap material support through tithes, which are ultimately given to God. By giving a portion of what we have been given, we honor God in that we recognize all we have been given is from Him.
The True Foundation of the Tithe
Where is the foundation of the tithe found in Scripture? As we mentioned above, this practice actually predates the Mosaic Covenant, originating with Abraham in Genesis 14:18-20, where Abraham gave a tenth of his spoils to Melchizedek, a priest and king who foreshadows Christ. Abraham’s tithe shows that we give to God through His appointed ministers. Melchizedek was acting as a king and a priest for Abraham in bringing him wine and bread, along with preaching the truth of God’s word.
What do we know about Melchizedek? His name means “King of Righteousness, King of peace.” His actions of bring the bread and wine to Abraham, symbolizing communion and fellowship with God. His blessing reminded Abraham that God, the Possessor of heaven and earth, gave him victory. Abraham responded by giving a tithe of the his booty, setting a pattern for God’s people.
Tithes vs. Offerings
Under the New Covenant, the principle of the tithe continues, and we tithe to Christ, the greater Priest and King, as Hebrews 7 and Colossians 2:9-10 affirm. Our tithes go to the church where we receive God’s Word and sacraments. We are not to divide up our tithe with other ministries as many people do. Our first priority is to provide to the congregation where we are being blessed by the faithful preaching of God’s word, and the administration of the sacraments.
We can support other ministries, but that should come from our offerings, which are above our tithes.
We see the principle of the offering in 2 Corinthians 9:7 :
So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.
This verse refers to a special offering for suffering Christians in Jerusalem, and does not come from the tithe. Offerings are voluntary gifts given out of mercy, while tithes are an obedient 10 percent for the church’s ministry. 1 Timothy 5:17-18 supports the principle of the tithe as well, stating that elders who labor in preaching deserve support, echoing the principle of not muzzling the ox.
How Much Should We Give?
One other point needs to be stressed. We are to give a tithe to the church where we are fed spiritually, and a tithe is 10% of our income. The question then comes up: are we to tithe 10% on the gross of our income, or upon the net of the income. Or another way to ask it: are we to tithe on all the wheat we have in our field, or only that wheat which we get into the barn?
I hope you see the clear answer on this. The LORD knows that the crows will eat some of the wheat before we get it to the barn, and we are to leave some in the fields for the aliens. Therefore, we are to tithe that which we get home. Caesar will take his portion before we get it home to our barns. To require a tithe on all the wheat in the field, is an onerous burden. Not too many could actually do this.
But tithing on our goods that we bring home is a possibility. Yes, we need to budget for this and take steps to reach the goal of 10%. The more we strive to obedience to the LORD in this regard, the more a blessing the tithe becomes to us.
Conclusion: Giving Reflects Our Hearts
Jesus warns in Matthew 6:24 that we cannot serve both God and money. Tithing really does reveal where our heart is on the matter and if we are honest, we find that the thought of tithing is a burden we don’t want to mess with. But this should not be. We are to grow in our trust of the LORD, especially in being obedient to His calling on our lives. We do believe there is blessings in tithing. But we will not say as many do, that we will always be blessed even more financially if we faithfully tithe.
However, we will say that there is a spiritual blessing that is far greater when we tithe. We may not see it, but giving in return to the LORD, with a heart of gratitude, is a true spiritual blessing. It helps us to refocus on where are hearts should be, with the King and the Kingdom of Heaven.
Links:
Waco Reformed Church: What Makes us Different?
Waco Reformed Church: Substack
Waco Reformed Church: YouTube Channel
Waco Reformed Church: Facebook Page.
Waco Reformed Church: Website.
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