Tithing in the New Testament and Early Church Practice

While the Old Testament contains explicit commands regarding tithing, the New Testament does not directly command or detail a system of tithing for believers. Instead, it emphasizes principles of generous giving and mutual support within the Christian community.

In the Old Testament, tithing was a significant religious and economic practice. The Israelites were commanded to give a tenth of their agricultural produce and livestock to the Levites, who had no inheritance of land and served in the tabernacle and temple ^[12]. This first tithe supported the religious infrastructure and its ministers. A second tithe was consumed by the offerer and their household in Jerusalem, or converted to money for the purchase of food there ^[12]. Every third year, this second tithe was distributed among the poor in the local community ^[12].

The New Testament shifts the focus from a prescribed percentage to a spirit of giving. Jesus affirmed the principle of tithing in Matthew 23:23, criticizing the Pharisees for meticulously tithing mint, dill, and cumin while neglecting "the weightier matters of the law: justice and mercy and faithfulness." This passage indicates that tithing was still practiced during Jesus' time, but he prioritized the underlying moral principles over strict adherence to the letter of the law.

The early Christian community, as depicted in the book of Acts, practiced radical generosity. For example, Acts 2:44-45 states, "And all who believed were together and had all things in common. And they were selling their possessions and belongings and distributing the proceeds to all, as any had need." Similarly, Acts 4:34-35 describes believers selling property and bringing the proceeds to the apostles for distribution. This communal sharing went beyond a fixed percentage, reflecting a commitment to meeting the needs of all members.

Paul's letters further elaborate on Christian giving, emphasizing willingness, cheerfulness, and proportionality rather than a specific percentage. In 2 Corinthians 9:7, Paul writes, "Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver." This passage highlights the voluntary nature of Christian giving. Paul also suggests that giving should be proportional to one's income, as seen in 1 Corinthians 16:2: "On the first day of every week, each of you is to put something aside and store it up, as he may prosper, so that there will be no collections when I come."

The New Testament also addresses the support of those who minister the gospel. Paul argues in 1 Corinthians 9:14 that "the Lord commanded that those who proclaim the gospel should get their living by the gospel." He uses analogies of soldiers, farmers, and shepherds to illustrate that those who labor in ministry deserve financial support ^[1]. However, Paul often chose to support himself through his trade as a tentmaker, working "night and day" to avoid burdening others ^[11]. This practice of self-sufficiency, common among Jewish rabbis who taught their sons a trade ^[2], allowed him to preach the gospel without charge.

The concept of the church as the "body of Christ" is central to understanding early Christian communal life and giving ^{[3, 4, 5, 6, 7, 8, 9, 10]}. Just as different parts of a body have different functions, believers contribute in various ways, including financially, to the well-being of the whole ^{[3, 5]}. This unity in Christ means that believers are "one body" despite their diverse roles and backgrounds ^[7]. The emphasis is on harmonious relationships and mutual care within this unified body ^[8].

While the New Testament does not explicitly command tithing, the principles of generous, voluntary, and proportional giving for the support of the church and its ministries, and for the care of those in need, are clearly articulated. The early church's practice reflected a deep commitment to sharing resources, often exceeding a mere tenth, driven by love and a sense of communal responsibility.

Sources

Torrey's Topical Textbook “Torrey's Topical Textbook: Shepherds — Early mention of -- Ge 4:2. Usually carried a scrip or bag -- 1Sa 17:40. Carried a staff or rod -- Le 27:32; Ps 23:4. Dwelt in tents while tending their flocks -- Song 1:8; Isa 38:12. Members of the family both male and female acted as -- Ge 29:6; 1Sa 16:11; 17:15. Had hired keepers under them -- 1Sa 17:20. The unfaithfulness of hireling, alluded to -- Joh 10:12. Care of the sheep by, exhibited in Knowing them. -- Joh 10:14. Going before and leading them. -- Ps 77:20; 78:52; 80:1. Seeking out good pasture for them. -- 1Ch 4:39-41; Ps 23:2. Numbering them ”
Smith's Bible Dictionary “Smith's Bible Dictionary: Handicraft — (Acts 18:3; 19:25; Revelation 18:22) A trade was taught to ail the Jewish boys as a necessary part of their education. Even the greatest rabbis maintained themselves by trades (Delitzsch). Says Rabbi Jehuda, "He who does not teach his son a trade is much the same as if he taught him to be a thief". In the present article brief notice only can be given of such handicraft trades as are mentioned in Scripture. + Smiths or metal-workers.--The preparation of iron for use either in war, in agriculture or for domestic purposes was doubtless one of the earliest a”
1 Corinthians (Protestant academic) “Tyndale House on 1 Corinthians 12:12: 12:12-31 The church is like a body (see 12:27) composed of many different parts, each with its own function as determined by God (see 12:11, 18, 28; Rom 12:4-5).”
1 Corinthians (Presbyterian) “Jamieson, Fausset & Brown on 1 Corinthians 12:27: members in particular--that is, severally members of it. Each church is in miniature what the whole aggregate of churches is collectively, "the body of Christ" (compare Co1 3:16): and its individual components are members, every one in his assigned place.”
1 Corinthians (Baptist/Reformed) “John Gill on 1 Corinthians 12:20: But now are they many members,.... Of different make and shape, in different parts and places, and of different use and service: yet but one body; all are united together, and make up one complete body, and which without each of them would not be perfect: so there are many members in the body of Christ, the church; some are teachers, others are hearers; some give, and others receive; but all make up but one church, of which Christ is the head; nor can anyone of them be spared; was anyone wanting, even the meanest, there would be a deficiency, and the church ”
Colossians (Protestant academic) “Tyndale House on Colossians 3:15: 3:15 Just as Christ is one, so there can be only one body of Christ (see 1:18; Eph 4:4-6). Allegiance to Jesus as Lord must transcend differences and will result in peace (harmonious relationships).”
Galatians (Protestant academic) “Tyndale House on Galatians 3:28: 3:28 There is no longer: Everyone comes to Christ and receives God’s promises in exactly the same way (cp. 1 Cor 12:12-13; Eph 2:14; Col 3:11). • male and female: Cp. Gen 1:27. • you are all one: The community of believers is one body, the body of Christ (see Rom 12:4-5; 1 Cor 12:27; Eph 2:15-16, 19-22). • in Christ Jesus: See Col 2:6–3:11.”
1 Corinthians (Protestant academic) “Tyndale House on 1 Corinthians 12:25: 12:25-26 The church is a unified body, so harmony and care for each other in the church is essential.”
1 Corinthians (Methodist/Wesleyan) “Adam Clarke on 1 Corinthians 12:14: For the body is not one member - The mystical body, the Church, as well as the natural body, is composed of many members.”
Ephesians (Protestant academic) “Tyndale House on Ephesians 2:21: 2:21 Joined together in Christ, Gentile and Jewish Christians become a holy temple for the Lord, because the Lord himself is among his people (see Matt 18:20; 28:20; 1 Cor 3:16; 1 Pet 2:4-5).”
1 Thessalonians (Presbyterian) “Jamieson, Fausset & Brown on 1 Thessalonians 2:9: labour and travail--The Greek for "labor" means hardship in bearing; that for "travail," hardship in doing; the former, toil with the utmost solicitude; the latter, the being wearied with fatigue [GROTIUS]. ZANCHIUS refers the former to spiritual (see Th1 3:5), the latter to manual labor. I would translate, "weariness (so the Greek is translated, Co2 11:27) and travail" (hard labor, toil). for--omitted in the oldest manuscripts. labouring--Greek, "working," namely, at tent-making (Act 18:3). night and day--The Jews reckoned the day from s”
Deuteronomy (Presbyterian) “Jamieson, Fausset & Brown on Deuteronomy 26:12: When thou hast made an end of tithing all the tithes of thine increase the third year--Among the Hebrews there were two tithings. The first was appropriated to the Levites (Num 18:21). The second, being the tenth of what remained, was brought to Jerusalem in kind; or it was converted into money, and the owner, on arriving in the capital, purchased sheep, bread, and oil (Deu 14:22-23). This was done for two consecutive years. But this second tithing was eaten at home, and the third year distributed among the poor of the place (Deu 14:28-29).”

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