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New Testament Teaching on Tithing and Giving

The New Testament presents a shift from the Old Testament's specific regulations concerning tithing to a broader emphasis on generous and willing giving. While the Old Testament law stipulated a tenth of agricultural produce and livestock for the Levites and priests [1, 3], the New Testament introduces the concept of a "New Covenant" which supersedes the old "covenant of works" [2].

In the Old Testament, tithing was a prescribed offering, including a tenth of land produce, cattle, and dedicated holy things [1]. These tithes supported the Levites for their services, who in turn offered a tenth of what they received to the priests [1]. Additionally, the law enjoined alms-giving, particularly in kind, with portions of harvests left for the poor and a triennial sharing of tithes with the Levite, stranger, fatherless, and widow [6].

Jesus affirmed the principle of giving, stating, "It is more blessed to give than to receive" (Acts 20:35). This statement, recalled by Paul, highlights a core New Testament teaching on generosity [4]. While Jesus did not explicitly abolish tithing, his teachings and those of the apostles moved towards a principle of freewill offerings and support for ministry based on grace rather than legal obligation. For instance, Paul argues that those who preach the gospel should be supported by the gospel, drawing a parallel to the Old Testament provision for the priesthood [9]. This support was initially derived from voluntary offerings, often collected at communal gatherings [9].

The New Testament emphasizes the attitude behind giving. John Chrysostom, an early church father, interpreted Christ's words "Labor not for the meat which perisheth, but for that meat which endureth unto everlasting life" as a call to prioritize spiritual over earthly sustenance, while also cautioning against using this as an excuse for idleness [8]. The Apostle Paul, in his letters, frequently instructs believers on the importance of good works and generosity. For example, in 1 Timothy, he instructs Timothy to "prescribe and teach these things" (1 Timothy 4:11 NASB) [5], which includes the practice of good works as an adornment for those who profess godliness [13]. He also encourages the use of spiritual gifts for the edification of the Church, noting that God does not wish for talents to be unused or hidden [12, 7].

The concept of giving in the New Testament is often linked to the support of ministry and the care of the needy. Elders, for instance, are exhorted to "tend as a shepherd" the flock, which includes leading, feeding, and heeding through prayer, exhortation, and governance [10]. This implies a responsibility to provide for the spiritual and, by extension, physical needs of the community. The New Covenant, unlike the old, emphasizes an internal transformation where knowledge of God is widespread, from "the least to the greatest," suggesting a more direct and Spirit-led understanding of one's duties, including giving [11]. This contrasts with the Old Covenant where the priest's lips were to keep knowledge and the people sought the law from him [11].

Sources

  1. Torrey's Topical Textbook “Torrey's Topical Textbook: Tithe — The tenth of anything -- 1Sa 8:15,17. Antiquity of the custom of giving to God's ministers -- Ge 14:20; Heb 7:6. Considered a just return to God for his blessings -- Ge 28:22. Under the law belonged to God -- Le 27:30. Consisted of a tenth Of all the produce of the land. -- Le 27:30. Of all cattle. -- Le 27:32. Of holy things dedicated. -- 2Ch 31:6. Given by God to the Levites for their services -- Nu 18:21,24; Ne 10:37. The tenth of, offered by the Levites as an heave offering to God -- Nu 18:26,27. The tenth of, given by the Levites to the priests as their ”
  2. Easton's Bible Dictionary “Easton's Bible Dictionary: New Testament — (Luke 22:20), rather "New Covenant," in contrast to the old covenant of works, which is superseded. "The covenant of grace is called new; it succeeds to the old broken covenant of works. It is ever fresh, flourishing, and excellent; and under the gospel it is dispensed in a more clear, spiritual, extensive, and powerful manner than of old" (Brown of Haddington). Hence is derived the name given to the latter portion of the Bible. (See [438]TESTAMENT.)”
  3. Torrey's Topical Textbook “Torrey's Topical Textbook: Offerings — To be made to God alone -- Ex 22:20; Jdj 13:16. Antiquity of -- Ge 4:3,4. Different kinds of Burnt. -- Le 1:3-17; Ps 66:15. Sin. -- Le 4:3-35; 6:25; 10:17. Trespass. -- Le 5:16-19; 6:6; 7:1. Peace. -- Le 3:1-17; 7:11. Heave. -- Ex 29:27,28; 7:14; Nu 15:19. Wave. -- Ex 29:26; Le 7:30. Meat. -- Le 2:1-16; Nu 15:4. Drink. -- Ge 35:14; Ex 29:40; Nu 15:5. Thank. -- Le 7:12; 22:29; Ps 50:14. Free-will. -- Le 23:38; De 16:10; 23:23. Incense. -- Ex 30:8; Mal 1:11; Lu 1:9. First-fruits. -- Ex 22:29; De 18:4. Tithe. -- Le 27:30; Nu 18:21; De 14:22. Gifts. -- Ex 35:”
  4. Acts “In all things I gave you an example, that so laboring you ought to help the weak, and to remember the words of the Lord Jesus, that he himself said, ‘It is more blessed to give than to receive.’” -- Acts 20:35”
  5. 1 Timothy “1 Timothy 4:11 (NASB) — Prescribe and teach these things.”
  6. Smith's Bible Dictionary “Smith's Bible Dictionary: Alms — The duty of alms-giving, especially in kind, consisting chiefly in portions to be left designedly from produce of the field, the vineyard and the oliveyard, (Leviticus 19:9,10; 23:22; 15:11; 24:19; 26:2-13; Ruth 2:2) is strictly enjoined by the law. Every third year also, (14:28) each proprietor was directed to share the tithe of his produce with "the Levite, the stranger, the fatherless and the widow." The theological estimate of alms-giving among the Jews is indicated in the following passages: (Job 31:17; Proverbs 10:2; 11:4; Esther 9:22; Psalms 112:9; Acts ”
  7. 1 Timothy (Presbyterian) “Jamieson, Fausset & Brown on 1 Timothy 4:14: Neglect not the gift--by letting it lie unused. In Ti2 1:6 the gift is represented as a spark of the Spirit lying within him, and sure to smoulder by neglect, the stirring up or keeping in lively exercise of which depends on the will of him on whom it is bestowed (Mat 25:18, Mat 25:25, Mat 25:27-28). The charism or spiritual gift, is that of the Spirit which qualified him for "the work of an evangelist" (Eph 4:11; Ti2 4:5), or perhaps the gift of discerning spirits, specially needed in his function of ordaining, as overseer [BISHOP HINDS]. given t”
  8. CCEL/NPNF (Eastern Orthodox) “John Chrysostom, Homilies on John & Hebrews: at rebukes, but addeth instruction also, saying, “Labor not for the meat which perisheth, but for that meat which endureth unto everlasting life.” “Which the Son of Man giveth 1243 1243 “shall give,” N.T. unto you; for Him hath God the Father sealed.” 156 What He saith, is of this kind: “Make ye no account of this earthly, but of that spiritual food.” But since some of those who desire to live in doing nothing have abused this speech, as though Christ would entirely abolish working, it is seasonable to say somewhat to them. For they slander, so to s”
  9. 1 Corinthians (Presbyterian) “Jamieson, Fausset & Brown on 1 Corinthians 9:14: Even so--The only inference to be drawn from this passage is, not that the Christian ministry is of a sacrificial character as the Jewish priesthood, but simply, that as the latter was supported by the contributions of the people, so should the former. The stipends of the clergy were at first from voluntary offerings at the Lord's Supper. At the love-feast preceding it every believer, according to his ability, offered a gift; and when the expense of the table had been defrayed, the bishop laid aside a portion for himself, the presbyters, and dea”
  10. 1 Peter (Presbyterian) “Jamieson, Fausset & Brown on 1 Peter 5:2: Feed--Greek, "Tend as a shepherd," by discipline and doctrine. Lead, feed, heed: by prayer, exhortation, government, and example. The dignity is marked by the term "elder"; the duties of the office, to tend or oversee, by "bishop." Peter has in mind Christ's injunction to him, "Feed (tend) My sheep . . . Feed (pasture) My lambs" (Joh 21:16). He invites the elders to share with him the same duty (compare Act 20:28). The flock is Christ's. which is among you--While having a concern for all the Church, your special duty is to feed that portion of it "wh”
  11. Hebrews (Presbyterian) “Jamieson, Fausset & Brown on Hebrews 8:11: Second of the "better promises" (Heb 8:6). they shall not--"they shall not have to teach" [ALFORD]. his neighbour--So Vulgate reads; but the oldest manuscripts have "his (fellow) citizen." brother--a closer and more endearing relation than fellow citizen. from the least to the greatest--Greek, "from the little one to the great one." Zac 12:8, "He that is feeble among them shall be as David." Under the old covenant, the priest's lips were to keep knowledge, and at his mouth the people were to seek the law: under the new covenant, the Holy Spiri”
  12. CCEL (Reformed) “Calvin, Commentary on 1-2 Timothy, Titus, Philemon, section 18.4: the Scripture is the fountain of all wisdom, from which pastors must draw all that they place before their flock. 14 Neglect not the gift that is in thee The Apostle exhorts Timothy to employ, for the edification of the Church, that grace with which he was endued. God does not wish that talents — which he has bestowed on any one, that they may bring gain — should either be lost, or be hidden in the earth without advantage. ( Matthew 25:18, 25 .) To neglect a gift is carelessly to keep it unemployed through slothfulness, so that,”
  13. 1 Timothy (Presbyterian) “Jamieson, Fausset & Brown on 1 Timothy 2:10: professing--Greek, "promising": engaging to follow. with good works--The Greek preposition is not the same as in Ti1 2:9; "by means of," or "through good works." Their adorning is to be effected by means of good works: not that they are to be clothed in, or with, them (Eph 2:10). Works, not words in public, is their province (Ti1 2:8, Ti1 2:11-12; Pe1 3:1). Works are often mentioned in the Pastoral Epistles in order to oppose the loose living, combined with the loose doctrine, of the false teachers. The discharge of everyday duties is honored with”
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