Tithing and Offerings According to the Bible: An
Apostolic Approach
Introduction
The
topic of tithes and offerings has been a source of debate and controversy
within modern Christianity. Many churches teach tithing as a financial
obligation of the believer, generally interpreted as giving 10% of one's income
to a religious institution. However, when we carefully examine the Scriptures,
we see that tithing in the Law of Moses was not a uniform tax, nor was it
always intended for the temple or the priests. There were different types of
tithes for specific purposes, and Jesus Christ himself corrected the misuse of
offerings when they displaced more important responsibilities, such as caring
for parents.
This article explores what the
Bible teaches about tithing and offerings, especially from the perspective of
the Apostolic Church, which follows the original teachings of Christ and the
apostles.
1. The Levitical Tithe
(every three years)
The
first type of tithe mentioned in the Law is the triennial tithe,
also known as the “poor tithe.” According to the Book of Deuteronomy,
this tithe was collected every three years and stored in
the cities , not in the temple:
“At the end of three years you shall bring
out all the tithes of your produce in that year and store them in your towns.
The Levite, who has no portion or inheritance with you, and the stranger, the
fatherless, and the widow who are within your towns, shall come and eat and be
satisfied, so that the Lord your God may bless you in all your work” (Deuteronomy 14:28-29).
This
tithe was not given directly to the priests, but to the Levites, who were responsible for administering it and distributing it among
themselves, foreigners, orphans, and widows. The Levites, in turn, gave
the tithe of the tithe to the priests (Numbers 18:26-28). This pattern
shows that the central purpose was social and community support,
not religious enrichment.
2. The Festive Tithe
(annual)
Another
tithe, also established by the Law, was an annual tithe that
had a completely different purpose: to allow each Israelite to participate
joyfully in God's solemn feasts, especially the Feast of Tabernacles :
“You shall surely tithe all the produce of
your field year by year. And you shall eat before the Lord your God in the place
which he chooses... the tithe of your grain, of your new wine, of your oil, and
the firstlings of your herds and of your flocks, that you may learn to fear the
Lord your God always” (Deuteronomy
14:22-23).
This
tithe was not given to the Levites or the Temple , but was for
the Israelite himself and his family , to celebrate and rejoice before
God. If the place of celebration was far away, it was permissible to convert
the tithe into money and purchase what was needed:
“And you shall spend the money on whatever
you desire: oxen, sheep, wine or strong drink, or whatever you desire; and you
shall eat there before the Lord your God, and you shall rejoice, you and your
household” (Deuteronomy
14:26).
This
command reflects God's desire that His people celebrate with gratitude and joy,
as a family, and in communion with Him.
3. Jesus Christ and the
Priorities of the Law
When
Jesus was on earth, he forcefully confronted religious hypocrisy. One of his
clearest teachings concerns the Fifth Commandment : "Honor
your father and your mother ." He denounced how the Pharisees allowed
their children to evade this responsibility under religious pretext:
“Why do you break the commandment of God
because of your tradition? For God commanded, ‘Honor your father and your
mother…’ But you say, ‘Whoever says to his father or his mother, ‘Whatever you
might have gained from me is a gift from God,’ he shall no longer honor his
father or his mother.’ Thus you have made the commandment of God of none effect
because of your tradition” (Matthew 15:3-6).
According
to the parallel text in Mark 7:9-13, this custom was called corban (offering).
Jesus declares that those who acted in this way were committing sin, because giving
to the temple could not justify the parents' neglect .
Furthermore,
Jesus reminded that “whoever curses his father or mother must be put to death”
(Exodus 21:17), and explained that this cursing included contempt:
that is, when someone gave their parents much less than necessary,
they were dishonoring and despising them.
4. The Apostolic Church
and the Offerings
In the
New Testament, after Christ's resurrection, the Levitical system was
replaced by a new spiritual covenant. No apostolic mandate to impose
a mandatory tithe is found anywhere in the New Testament.
Instead,
the community of believers shared generously and willingly. The offerings were
used to help the poor, widows, and needy:
“And they sold their possessions and belongings
and distributed the proceeds to all, as any had need” (Acts 2:45).
“There was no needy person among them…” (Acts 4:34-35).
Paul
taught that each person should give according to what he has decided in
his heart , not out of obligation or under pressure:
“Each one should give as he has decided in his
heart, not reluctantly or under compulsion, for God loves a cheerful giver” (2 Corinthians 9:7).
And he also reaffirmed the
priority of taking care of the family:
“If anyone does not provide for his own, and
especially for those of his own household, he has denied the faith and is worse
than an unbeliever” (1
Timothy 5:8).
“If any believer or any other person has widows, let him provide for them,
so that the church will not be taxed” (1 Timothy 5:16).
Thus,
we see that the spirit of the gospel promotes family responsibility,
voluntary generosity, and caring for one's neighbor, not the
ritualistic fulfillment of percentages.
Conclusion
Tithing,
according to the Law of Moses, was not a single concept, but a comprehensive
system that included aid to the poor, family celebration, and priestly support.
In the time of Jesus and the apostles, this system was transformed by a
teaching centered on love, justice, family, and compassion .
Jesus
Christ made it clear that honoring parents is above any kind
of offering. And the original Apostolic Church did not impose tithing, but
rather practiced responsible generosity, prioritizing the needy and families.
Therefore,
if we want to return to the example of Christ and the apostles, we must humbly
reexamine how we use resources, what we teach about offerings, and who we are
helping with them. The true sacrifice that pleases God is love put into action.
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