How to Manage God’s Money

Most of us have heard messages that quote Malachi 3:8-10, interpreted something like this: we need to give the tithe (10%) to our local church, and any other gifts above and beyond the tithe can go to other Christian organizations, charities, etc. The concept is “tithes and offerings”. Is this really what the Bible teaches about giving for followers of Jesus? Or is it an Old Testament practice that doesn’t apply in the New Covenant? Let’s see what the Bible says about this.

Old Testament

Tithing in the Old Testament had two primary purposes: supporting the Levites in return for their service (Numbers 18:12), and supporting the needy, the sojourner, the fatherless, and the widow (Deuteronomy 26:12). In effect, it was their taxation system to support the priesthood (like the government in our day) and the needy (like our social safety net). The familiar verse referenced above that is applied by many today as a mandate to tithe is found in the last book of the Old Testament.

Malachi 3:10 Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need.
The reason for the Old Testament tithe is reinforced here. The storehouse (tabernacle/temple) was administered by the priests for their own living and supporting the needy. The promise of God’s blessing is consistent with the Old Testament’s language. He would bless them when they obeyed Him in all areas.

New Testament

Tithing is only mentioned a few times, not as a New Testament practice but in reference to the Law in the Old Testament.
Hebrews 7:4-10. Tithing is mentioned in a historical Old Testament context, relating how Abraham tithed to Melchizedek. The point was not that followers of Jesus should tithe, but as a foreshadowing of the tithe in the Mosaic law, and to illustrate the superiority of Jesus of whom Melchizedek was a type.
Matthew 23:23 and Luke 11:42. Jesus points out to the Pharisees that they faithfully tithed according to the law, but neglected the more important matters of justice, mercy, and faithfulness.
Luke 18:11-13. The prayers of a self righteous Pharisee and a repentant tax collector, the Pharisee boasts that he tithes from his total income.
Those are the only New Testament references to the tithe. Jesus was definitely not commanding his followers to tithe. The implication from the Matthew/Luke statements was that tithing for the Pharisees was a legalistic source of pride for them.

Jesus on Giving

He didn’t teach tithing for his followers but encouraged giving, nearly always to the poor and needy, and not for show.
Here’s a sampling:
Matthew 5:42 Give to him who asks you, and don’t turn away him who desires to borrow from you.
Matthew 6:3 …when you give to the needy, do not let your left hand know what your right hand is doing, so that your giving may be in secret.
Matthew 25:35,36 …for I was hungry, and you gave me food to eat. I was thirsty, and you gave me drink. I was a stranger, and you took me in…
Acts 20:35 In all things I have shown you that by working hard in this way we must help the weak and remember the words of the Lord Jesus, how he himself said, “It is more blessed to give than to receive.”

Paul on Giving: 2 Corinthians 8 and 9

These chapters describe the heart of New Testament giving. Paul is collecting an offering for the needy believers in Jerusalem, and he makes several important points:
Our giving should be based on what we have. If we have an abundance, we are called to give to those in need so that there will be fairness and equity (8:14-15)
Our giving should be voluntary, not coerced, what we have determined in our hearts to give, and given cheerfully. (9:7)
Giving is like sowing, if we sow generously, we will reap generously, not necessarily in dollars but he gives his grace in all ways so that we may abound in every good work. (9:6,8,9)
Ephesians 4:28 Let the thief no longer steal, but rather let him labor, doing honest work with his own hands, so that he may have something to share with anyone in need.
1 Timothy 6:17-18 As for the rich,,,they are to do good, to be rich in good works, to be generous and ready to share.

Bottom Line

Not only is tithing NOT taught as mandatory for followers of Jesus, using Malachi 3:10 to justify the practice can lead to financial difficulty for the very low income, and a relatively inexpensive way to appease the consciences of the well off. The last part of the verse about putting the Lord to the test can be used in a manipulative way to pressure some to give more. It is true that “we reap what we sow” but the meaning Paul assigns to it in 2 Corinthians 9 is entirely different from the message common today that we will be rewarded in dollars for the dollars we give (see verses 6-9).
To briefly summarize the New Testament teaching on giving:

• There is no formula, but give from the heart, not from obligation, give cheerfully, emphasize giving to the needy.  
• One of the primary motives for our work is to have something to share with those in need.
• Live a life of generosity.  Most of us in this country are far richer than most people in the rest of the world.  Many of us could give far more than 10% of our income by making a few sacrifices of things we don’t really need, like massive houses, expensive cars, etc.
• Tithing is a good place to start in our giving (if it doesn’t cause our families to suffer from lack of basic necessities), not because of Malachi 3:10, but because we have determined in our hearts to give it.  Those who are unable to tithe because of their economic circumstances can give in other ways, through service for example.  If we can, we should give much more than 10%, but do it cheerfully!