The Enduring Principle of Tithing: A Theological Response to Contemporary
Challenges
The theological discourse surrounding the principle of tithing has intensified in the modern era,
prompting critical examination of its continued relevance within the Christian church. This
contemporary questioning often presents a unique challenge for pastoral leadership, given their
inherent connection to the financial sustenance of congregational ministries. A central point of
contention revolves around the perceived silence or lack of an explicit command regarding tithing
in the New Testament. This article seeks to address these concerns, particularly in response to the
arguments advanced by Pastor Dominic Chilundu, by providing a robust theological defense of
tithing as an enduring biblical principle.
Pastor Chilundu's arguments against the contemporary practice of tithing can be summarized as
follows:
1. Cultural Transference: The validity of "lifting" an ancient system from its original
cultural context and applying it to modern times.
2. Agricultural Limitation: Tithing was exclusively concerned with agricultural produce,
requiring storage in designated storehouses.
3. Monetary Exemption: Money, despite its existence in the Old Testament, was not subject
to tithing. Furthermore, temple sacrifices involving money necessitated the purchase of
animals and the use of specific Jewish or Phoenician currency for offerings.
4. Increase vs. Tax: Tithe represented an "increase" and was fundamentally different from a
tax. Applying the system wholesale to the modern context transforms it into a problematic
tax.
5. Currency Issues: The practicalities of different currencies in modern contexts.
6. Monthly Remuneration: The incongruity of applying an ancient agricultural system to
modern monthly salaries.
7. Seasonal Nature: Jewish tithes were seasonal, aligning with harvest cycles.
8. Priesthood Specificity: Tithes were exclusively given to the Levitical priests. The modern
practice of giving to "people with employment letters" deviates from this biblical
precedent.
9. Priesthood as Non-Employment: The Levitical priesthood was not a form of
employment.
While a comprehensive refutation of every point would necessitate extensive theological treatises,
this response will focus on key arguments, particularly those concerning the origin and
beneficiaries of tithing. The Greek word Dekate (δεκάτη), from which "tithe" is derived,
fundamentally signifies "a tenth."
The Pre-Levitical Genesis of Tithing: A Divine Principle Transcending Time and
Culture
Pastor Chilundu's first argument, questioning the transference of an ancient system, and his eighth
and ninth arguments concerning the exclusive priestly beneficiaries and the nature of priesthood
as non-employment, reveal a misunderstanding of tithing's pre-Mosaic origins. The principle of
tithing predates the establishment of the Levitical Priesthood, demonstrating its foundational and
trans-cultural significance.
Historical and textual evidence reveals that tithing was an ancient institution practiced in various
cultures and religions predating Israel. Mentions of tithing in Ugaritic texts from the 14th Century
BCE, for instance, demonstrate its existence far outside the specific context of the Levitical system.
This raises a crucial theological question: Would a sovereign God adopt a principle for Israel that
did not originate with the Levitical priesthood? Limiting God's redemptive purposes to specific
temporal, cultural, or ethnic boundaries diminishes His omnipotence and transcendent design.
The earliest biblical record of tithing is found in Genesis 14:20, where Abraham, upon returning
from battle, voluntarily gives a tenth of his spoils to Melchizedek, the King of Salem and "priest
of God Most High." Subsequently, Jacob, in Genesis 28:22, pledges to give a tenth to God.
Crucially, both instances occur centuries before the Mosaic Law and the institution of the Levitical
priesthood.
This pre-Levitical tithing offers profound theological insights:
Recognition of Authority and Kingship: Abraham's tithe to Melchizedek signifies an
acknowledgement of Melchizedek's kingship and, more importantly, his priestly authority
as a representative of God Most High. This act of giving a tenth, which in ancient Near
Eastern contexts was often a king's share (cf. 1 Samuel 8:15, 17), served as a declaration
of Abraham's indebtedness to no earthly king but the Lord.
Melchizedek as a Christological Type: The significance of Melchizedek extends further
as he is later typologically identified in Hebrews 7:11 and Psalm 110:4 as a prefiguration
of Jesus Christ, "our great high priest," whose priesthood is "in the order of Melchizedek,
not in order of Aaron." Therefore, to confine the principle of tithing solely to the Levitical
priesthood is to restrict the sovereign purposes of God, failing to recognize its deeper
Christological and theological implications.
Voluntary Act of Gratitude: Abraham's tithe was not a legalistic requirement but a
spontaneous, voluntary act of gratitude and honor to "the Most High God, Possessor of
heaven and earth" (Genesis 14:20). It arose from a heart of appreciation for God's favor
and victory.
Therefore, the concept of tithing, far from being a mere legalistic imposition, emerged as a
divine principle rooted in the recognition of God's sovereignty, His ownership of all things, and
His role as the provider of increase.
The Theocentric Nature of Tithing and God's Sovereign Purposes
The assertion that tithing should be relegated to the legalistic past of a Semitic nation
fundamentally misunderstands its theocentric nature. Biblical tithing is not merely a financial
transaction but a tangible expression of one's allegiance to and trust in a sovereign God. The
underlying principle transcends cultural and denominational barriers because it is rooted in the
character and purposes of God Himself.
Just as God appropriated the ancient practice of crucifixion, a barbaric form of capital punishment,
and transformed it into the very means of salvation for humanity, so too did He integrate the
principle of tithing, found in ancient cultures, into His covenantal dealings with Israel. To limit
God's modus operandi to a specific book or period is to misunderstand the expansive nature of His
divine plan. While the Bible is the inspired Word of God, God Himself is infinitely greater than
the written text, continually working His purposes throughout history.
The Support of the Priesthood and the Broader Scope of Giving
The Old Testament clearly outlines the provision for the tribe of Levi, who, lacking territorial
inheritance, were set apart for full-time service in the temple. God ordained that their needs be met
through the tithes of the other tribes (Numbers 18).
Moreover, extra-biblical sources like the Book of Tobit (2nd Century BCE) illustrate a broader
understanding of tithing customs beyond mere sustenance for the Levites. Tobit, as a youth,
practiced a system of three tithes: the first to the Levites (Numbers 18), the second offered in
Jerusalem for personal and spiritual welfare (Deuteronomy 14), and the third given to the needy
(Deuteronomy 14). This demonstrates a comprehensive understanding of giving that
encompassed:
1. Giving to God (through His ordained ministry): Acknowledging His provision and
supporting His work.
2. Personal and Spiritual Welfare: Investing in one's own relationship with God and
participation in corporate worship.
3. Neighbor's Needs: Practicing charity and caring for the vulnerable.
This "trinity of giving" underscores a holistic approach to stewardship that extends beyond mere
financial obligation.
Tithing in the New Testament: Endorsement and Assumed Practice
While the New Testament does not contain an explicit, renewed command to tithe, it also never
negates its validity. The silence on a direct command can be understood within the context of the
operational Levitical priesthood during Jesus' earthly ministry. Tithing was not a contested issue
within Jewish society at that time, and the temple system, which tithes supported, remained
functional.
Crucially, Jesus unequivocally endorsed the principle of tithing in Matthew 23:23 and Luke 11:42.
In rebuking the Pharisees, He states: "But woe to you Pharisees! For you pay tithe of mint and rue
and every kind of garden herb, and yet disregard justice and the love of God; but these are the
things you should have done without neglecting the others." This statement is not a repudiation of
tithing but a corrective on misplaced priorities. Jesus affirms the practice of tithing ("these are the
things you should have done") while simultaneously emphasizing the weightier matters of justice,
mercy, and faithfulness. This implies that tithing was an established and expected practice among
God's people.
The early church community, being largely Jewish in its initial stages, would have likely continued
the practice of tithing as an inherent part of their spiritual discipline. The absence of an explicit
instruction to cease tithing, coupled with Jesus' endorsement, suggests that its validity was
assumed rather than needing reiteration.
Future theological considerations will address specific arguments concerning the transfer of tithe
beneficiaries, the issue of currency, monthly remuneration, and the modern understanding of
employed pastors, as well as the arguments regarding the seasonal nature of tithes and the concept
of priesthood as non-employment. However, the foundational argument remains: tithing is a
profound, pre-Mosaic, Christ-endorsed principle rooted in the recognition of God's sovereignty
and His claim over a portion of our increase, expressed in gratitude and for the advancement of
His kingdom.