That brings up the next question people usually ask: how much is a Christian supposed to give to the Lord?

Most churches teach tithing – giving the first ten percent of our income (Malachi 3:10) - as the Biblical standard or starting place for giving. What’s interesting is that the Old Testament is filled with even more careful instructions on how God’s people are called to grow in a spirit of giving.

Study what Old Testament teaches on giving: (do the math!)
Leviticus 27:30 Tithe (10%)

Leviticus 25:2; Deuteronomy 15:1 Sabbath Year (14%)
(100% ÷ 7 years = 14% p/year)

Leviticus 25:8-12 Jubilee Year (2%)
(estimate 2% p/year)

Deuteronomy 24:19-22 Gleaning Laws (4%)
(estimate 4%-5% p/year)

Leviticus 27:14-19 Vows ( ? )
(dedicated above and beyond offerings; if redeemed add 5%)

If we add together all of the Old Testament instructions on giving, we find that people were to give no less than 30% of their annual income to the Lord. If pastors were teaching from the Old Testament only, then why would we stop with 10%? Why not teach giving 30% to the Lord as a minimum?

Pastors rarely teach giving according to all of the Old Testament law codes, since we are no longer under the curse of the law – but we do teach tithing as a biblical standard for giving to Christ’s Church. Why is that?

When we look at the New Testament, we find in 1 Corinthians 16:1-4 that the Apostle Paul told the church to set aside a portion of their income. We can presume this was 10% of their income, since that was the established practice in Judaism, and the early church tended to follow many of the Jewish customs in their approach to the Christian faith. (Another example is baptism.) Paul was telling the Corinthians to give a portion - "in keeping with his income" (NIV). The King James' translation says: "lay by in store, as God hath prospered him," and the New Living Translation says "each of you should put aside some amount of money in relation to what you have earned." All of these translations assume that the listener/reader understands the concept of giving a portion or percentage. The first century Christ-followers were used to the tithe; Paul's instructions make the assumption that the believers understand giving 10% of their income.

More to the point, in this passage, Paul is asking for a tithe as a separate, additional offering for the poverty-stricken church in Jerusalem. We can get a clear picture that this offering was in addition to their normal giving. The collection was to made before Paul's arrival, so no collection for that special offering would have to be made. It was as if Paul were saying, "In addition to your normal tithe, bring an additional tithe for the Jerusalem church and bring it right away so when I get there, I can send it by special messenger and it can be well on its way to help our brothers and sisters."

It makes sense, therefore, to teach tithing because it is the giving standard found in both the Old and New Testaments. Moses and Malachi gave us God’s instructions in the Old Testament, Paul gave us God’s instructions in the New Testament.

Our attitude about giving is also important. In 2 Corinthians 9 were told that generous giving results in generous blessing; the opposite is also taught in this chapter. We’re also taught that we’re to give “hilariously” with joy in our hearts – because God loves us to be cheerful in our giving.

But, does Jesus require 10%? If we're not under the law and we aren't commanded to tithe to earn favor with God, what does God expect of us now? The reality is that Jesus asks a lot more of us in the New Testament Church. We read in a parable of Jesus in Mark 10:17-31 that we’re to make available ALL of what we own – especially the things that tend to keep us separated from God, or keep the Savior at arm’s length. Whatever we hold most tightly to us is the thing that Jesus wants surrendered most fully. For the vast majority of us – the thing we clutch most tightly is money. The New Testament teaches that 100% of our treasure must be available to God.

So – which is it? 10%? 30%? 100%? The simple answer to this question of “how much” is this: I believe that scripture teaches us that tithing is the bare-bones minimum we’re asked to give – with “surrendering everything we own” on the other end of the scale. Rarely – if ever – will the Lord ask for everything we own to actually be given up or given away. But as long as we remember that each and every one of us and all that we possess belongs to Him, then we’re in the correct frame of mind with which to use and steward the money He has entrusted to us.

However, too often we allow our worldly pleasures to take the majority of our treasure. Too many Christ-followers live with enormous debt. Many of us have our treasures hoarded, or over extended, or locked up in unwise investments or non-liquid assets. When God asks for us to give, we say "I can't - I don't have enough" when the reality is that we have so very much. For Christ-followers to say, "I'll give what I can" is shallow stewardship. That's why pastors teach tithing as a principle. Give to God FIRST - then use for yourself what's left. If God asks for more, have it available to give to Him willingly and joyfully.

The third most frequently-asked question is: where should we bring our tithe? Lots of people want to control where their money goes and how it is used. The problem starts at the concept of controlling “their” money. The problem then degrades into quibbling over details such as how many paper clips get purchased or what color of paint the foyer gets painted or how many books the library has to have. We need to remember that what we have is not ours - it's God's. Even if it were ours, when we give something away - it's no longer ours, and we no longer have control of it. It's all God’s – and we’re simply stewards of His wealth.

When answering the question where to take the tithe, we find Paul's instructions in the New Testament to set aside a portion of our income that he would direct. Of the “gifts” to the Lord found in the Old Testament, only part of the giving was a “Tithe,” the rest were “offerings.” (I’ll discuss “offerings” a bit later.) So - where was the tithe taken? We find the answer in Numbers 18:8-21 and in 1 Corinthians 16:1-4.

In the Old Testament, the “tithe” was to be taken to the storehouse. The storehouse was a section of the Temple, administered by the Levites, and used for storing the grains, fruit, vegetables and animals tithed to the Lord. The tithe was actually the offerings that kept the temple treasury going, fed the Levite tribe, and supported much of the theocratic government. (The Levites received no land for themselves; they were to be provided for by the other tribes.) Then, according to the directions of the priests, the Levites would then disseminate the materials in the storehouse to the Levites throughout the land. The Levites supervised the use of the tithes.

In the New Testament, Paul instructed the offerings to be collected. As I mentioned earlier, Paul was asking for was a “special offering” above and beyond what the people would normally give to their own church. Paul simply used the normal given apparatus “On the first day of every week (Sunday) each one of you should set aside a sum of money in keeping with his income, saving it up, so that when I come no collections will have to be made.” Paul then was the one in charge of how the offering was used. From this we can see that in the early church, the leaders decided how the church’s income was used.

Giving to and through the local church is modeled through the Old and New Testament. I see no other model used – and know of no other model I could teach. Tithes come to the local church; the leaders of the local church decide how the tithes are used.

What if someone doesn’t like how their tithes are used?

Again, the money is all God’s to begin with – not our own – so we do not have the luxury of saying how each dollar of “our” tithe will be spent. We are simply called to surrender our tithes and offerings – that’s our job. After that, it’s up to the leaders of the church. The church leaders will research deserving agencies and mission fields; they’ll decide on equipment and staff and buildings on behalf of the church. If the church supports the leaders as scripture requires (Hebrews 13:17) then we need to surrender our tithe and trust that God will direct His own wealth where He wants it.

What happens if people were to give their tithe somewhere else?

The best way to answer that question is to go to the extreme. What if NO ONE gave their tithes to the church? Simple: there would be no church. If every Christ-follower subscribed to the philosophy that they can direct the giving of their tithe wherever they wish with no parameters or direction from church leaders, our doors and the doors of every church around the world would close. That would be an unthinkable tragedy. For Christ’s Church to succeed in our Kingdom-building efforts, the whole tithe must come to the storehouse – the local church.

What if you want to designate where your offering goes?

That’s perfectly fine – but notice that questions asks about OFFERINGS, not tithes. We’re to place all we possess in His hands to use as He sees fit. In New Testament churches, all TITHES go to the church for the work of the church. OFFERINGS on the other hand – money or things given above and beyond the tithe - can be given anywhere you wish as long as it’s to the service of the Lord and no longer controlled by you. If you want to support mission agencies – go for it – as long as it’s above and beyond the tithe. Again – tithe to the church first; then give offerings as you see fit to any place that honors God.

What if tithing is difficult right now?

I see people who contribute to the church along the lines of loose change or the price of admission to a movie. That’s not giving. It’s more like feeling guilty or maintaining our own human control of God’s personal wealth. Those gifts matter very little in the sight of God – because the person giving isn’t giving what they’re asked to give, and/or they’re not giving cheerfully, but grudgingly.

Jesus’ parable about the widow giving her two copper coins (probably similar to about 2 pennies) is not about small offerings being OK, but that her small offering was actually a HUGE portion of her meager savings. (Luke 21:1-4) You see, it’s not the size, but the percentage and the willingness that counts. Even though her offering was small, it was given out of her poverty, and therefore a much greater offering than the rich people giving out of their wealth.

I’ve seen other people tithe when their finances are going well, but stop when things get a little dicey. Tithing when money is flowing requires no faith at all. Tithing when times are tough is when we put feet on our faith, and that’s where God works best in our lives – when we get to the end of ourselves and our ingenuity and let Him work in us and through us. These are people who tithe no matter what. That’s what I advocate. If tithing is impossible for someone, I’d say they’re in serious trouble – and not just financially.

Tithing as a New Testament concept is vitally important for the Christ-follower. Debt and money problems have a huge stronghold on many Christ-followers, causing them to give far less than what God has asked them to give. Simply put - a financially weakened Christ-follower – no matter the level of income – cannot fully honor God. They are either going further into debt or they are withholding from God by not tithing. Christ-followers need to get their finances in order. Now.

It’s the same with every other aspect of our lives – and our financial situation is generally a good indicator of the rest of our spiritual lives. A Christ-follower with a messed up marriage can’t fully honor God; a Christ-follower with an addiction problem cannot fully honor God; a Christ-follower with a heart full of anger and hostility cannot fully honor God. God wants unconditional followers; tithing is a huge step to commit everything to God’s control.

If we don’t or won’t surrender our giving, it becomes a chink in our spiritual armor – and Satan looks for chinks in our armor. When he finds one, he grabs on with a claw and holds on tenaciously. Worse, he wriggles that claw into the hole and makes a bigger hole. It starts off as an irritation, slowly growing into a problem, which will eventually blossom into a full-fledged train-wreck. Or - we can remove the foothold the enemy is using. Failing to give and thinking it’s OK is a major foothold for our enemy in our lives. Not tithing, or tithing begrudgingly, means we’re in for a train-wreck.

Finances are the least spiritual-looking aspect of our lives – yet is one of the most fundamental and critical areas in the life of a disciple of Jesus. It is a watershed area of our lives – it is a barometer of our discipleship and our devotion and our willingness to surrender control to Christ.

Jesus said: “Do not store up for yourselves treasures on earth, where moth and rust destroy, and where thieves break in and steal. But store up for yourselves treasures in heaven, where moth and rust do not destroy, and where thieves do not break in and steal. For where your treasure is, there your heart will be also.
(Matthew 6:19-21)

Jesus was not just talking about some kind of spiritual “out there” issue. He was talking about our treasures: wealth and abilities and resources. If our treasure is hoarded and selfishly guarded and upside-down in bad investments or backwards in huge debt, that is going to be the condition of our heart! Jesus said it! Jesus wants us all to learn a huge lesson in discipleship here. It’s not fun to talk about finances and Jesus Christ and tithing and giving offerings – but it’s necessary.

Jesus also told us: “Whoever can be trusted with very little can also be trusted with much, and whoever is dishonest with very little will also be dishonest with much.”
(Luke 16:10)

He’s teaching us an important spiritual truth: unless you are faithful in small matters, you can’t be faithful in large ones. Christ-followers who argue that they don't have to tithe because it's an Old Testament concept or part of the curse of the law are deluding themselves. If we’re not faithful in the small things - like the first 10% of our income - then we clearly are proving that we will not be faithful in the more substantial responsibilities.

My take-away from scripture is this: if we don’t learn to steward the little bit of money God has entrusted to us, more than likely He will not give us the chance to steward even more of His wealth, since we’re proving we cannot be trusted. The same concept applies to our spiritual gifts and our service to others and our relationships and our marriages.

In short:
• I believe tithing is critical.
• I believe tithing is only the starting point in our life of giving.
• I believe tithes must come to the local church.
• I believe in making offerings above and beyond the tithe to anything that honors God.
• I believe that failing to tithe cheerfully can result in spiritual laziness or spiritual battles we are ill-prepared to fight and win.

That’s what God’s Word teaches us about giving. . . how will you choose to give to the Lord?