Page 96 - Pastoral Ministries -Student Textbook

author of Hebrews is demonstrating the differences between the old covenant of the law to the new and
superior convenient of grace in Jesus Christ.

Note that the four references to tithing in the New Testament do not command New Testament believers to
practice tithing. They are only referencing the practice in the Old Testament historically, or they are
condemning Pharisees who had taken the Mosaic Tithe and rewritten it to become even more self-
righteous.

The multitude of verses about giving in the New Testament call believers to a
more extravagant freewill giving in response to the gospel of the Lord Jesus
based on faith in God as Provider (2 Corinthians 9:6-10). We will examine these
principles shortly.

Those who argue for tithing point out that Abraham and Jacob both tithed prior
to the Mosaic law (Genesis 14:20 and Genesis 29:22). Thus tithing supersedes
the law, they argue. If the New Testament gave no further guidelines, that
might be a valid argument. But the New Testament clearly defines a method of
giving that replaces the Law of the Old Testament tithe. There are other practices, such as circumcision and
Sabbath-keeping which pre-date the Law, and yet in the New Testament are not binding on the church today.

If you examine the references to Abraham’s and Jacob’s tithing, you will see that God did not command them to
tithe, and there is no indication that this was their regular practice. On one occasion after the victory in battle to
rescue Lot, Abraham tithed 10% of the spoils from the battle, but nothing is said regarding his other possessions
or his regular income or giving (Genesis 14:20). To follow Jacob’s example would be incorrect because he was
making a conditional vow before God, promising that if God would provide for his needs and bless him, then he
would give God a tenth (Genesis 28:20-22). And there is no record in Scripture that he actually did! That’s
hardly a good example to follow in giving today!

As we have seen, the only mention of tithing in the New Testament is four verses which
reference the Old Testament practice of tithing. If tithing is to be practiced by the Christian
church, it seems strange that Paul did not mention tithing in one single book he penned in the
New Testament. He wrote predominately to Gentile churches which would not be familiar with
the Old Testament, so if he believed they should tithe as commanded in the Old Testament,
should he not have mentioned it to them?

The tithe that is being suggested by many pastors is really a version of the Mosaic Law of the
Tithe presented in the eleven Old Testament passages we just reviewed. It is pastors telling
their church that God’s giving plan has not changed since the New Covenant was ushered into the Church age.
The Church, they say, is still under the Law of the Levitical Tithe. The Apostle Paul would strongly disagree!

Paul addressed this very problem to the church in Rome and the churches in Corinth and Galatia. Here are
Paul’s teaching about the law:

To the church in Rome he wrote:
1. The law reveals sin but cannot fix it. (Romans 3:20)
2. If the law worked then faith would be irrelevant. (Romans 4:14)
3. The law brings wrath upon those who follow it. (Romans 4:15)
4. The purpose of the law was to increase sin. (Romans 5:20)
5. Christians are not under the law. (Romans 6:14)
6. Christians have been delivered from the law. (Romans 7:1-6)
95