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Tithing Under the Law vs New Covenant Principles

The concept of "covenant" in biblical theology refers to an agreement between two parties, often involving specific conditions [6]. In the Old Testament, the Hebrew word berith signifies a "cutting," alluding to the ancient practice of cutting animals in two and passing between the parts to ratify a covenant (Genesis 15; Jeremiah 34:18-19) [2, 4]. The New Testament equivalent, diatheke, is frequently translated as "testament" but also means "covenant" [2, 4].

The Bible speaks of an "old covenant" and a "new covenant." The old covenant is often associated with the Law given to Israel, which required perfect obedience (Leviticus 18:5; Romans 10:5) [3]. This covenant was external and legal, with God's instructions written on stone tablets [7, 9]. Circumcision, for instance, was an outward sign and a seal of this covenant, necessary for enjoying the privileges of the Jewish state (Genesis 17:11; Acts 7:8; Romans 4:11) [5]. However, humanity proved unable to perfectly uphold this covenant due to sin (Romans 3:20) [3]. Augustine notes that the old covenant was called "old" because it was not able to heal the "offence of the old man" through its commands and threats [10].

The new covenant, in contrast, is described as superseding the old "covenant of works" [1]. It is characterized by grace and an internal transformation [1, 7]. Jeremiah 31:32-34 prophesies this new covenant, stating that God would write his instructions "deep within his people’s hearts" [7]. This means that God's laws would be an "intrinsic, internal motivation" rather than an external command [9]. The new covenant emphasizes a vital, person-to-person relationship with God, focusing on the redeeming and transforming change of an individual's spiritual nature [7].

Jesus established this new covenant (Matthew 26:26-29), which requires new practices while not abolishing the Law (Matthew 5:17-20) [12]. The Apostle Paul describes ministers of the new covenant as being "not of the letter, but of the Spirit" (2 Corinthians 3:6), contrasting the literal precept of the old law with the Spirit's work in the heart [15]. Justification under the new covenant is not by works or by faith and works combined, but "by faith alone" and "of grace" (John 5:24; Acts 13:39; Romans 3:24, 28; Galatians 2:16) [3].

The new covenant is considered "ever fresh, flourishing, and excellent," dispensed in a more clear, spiritual, extensive, and powerful manner than the old [1]. While the old covenant had terrestrial promises, the spiritual promise always held the primary place, with the new covenant bringing greater liberty and joy to those who embrace it [11, 14]. The new covenant also includes the promise that all will know the Lord, "from the least to the greatest," implying a direct, personal knowledge of God that was not as universally accessible under the old covenant (Hebrews 8:11) [8]. Thomas Aquinas notes that the New Law, or new covenant, makes prescriptions essential for the reception and right use of grace, primarily through the sacraments instituted by Christ [13].

Sources

  1. 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.)”
  2. Smith's Bible Dictionary “Smith's Bible Dictionary: Covenant — The Heb. berith means primarily "a cutting," with reference to the custom of cutting or dividing animals in two and passing between the parts in ratifying a covenant. (Genesis 15; Jeremiah 34:18,19) In the New Testament the corresponding word is diathece (diatheke), which is frequently translated testament in the Authorized Version. In its biblical meaning two parties the word is used-- + Of a covenant between God and man; e.g. God covenanted with Noah, after the flood, that a like judgment should not be repeated. It is not precisely like a covenant between”
  3. Torrey's Topical Textbook “Torrey's Topical Textbook: Justification Before God — Promised in Christ -- Isa 45:25; 53:11. Is the act of God -- Isa 50:8; Ro 8:33. Under law Requires perfect obedience. -- Le 18:5; Ro 10:5; 2:13; Jas 2:10. Man cannot attain to. -- Job 9:2,3,20; 25:4; Ps 130:3; 143:2; Ro 3:20; 9:31,32. Under the gospel Is not of works. -- Ac 13:39; Ro 8:3; Ga 2:16; 3:11. Is not of faith and works united. -- Ac 15:1-29; Ro 3:28; 11:6; Ga 2:14-21; 5:4. Is by faith alone. -- Joh 5:24; Ac 13:39; Ro 3:30; 5:1; Ga 2:16. Is of grace. -- Ro 3:24; 4:16; 5:17-21. In the name of Christ. -- 1Co 6:11. By imputation of Ch”
  4. Easton's Bible Dictionary “Easton's Bible Dictionary: Covenant — A contract or agreement between two parties. In the Old Testament the Hebrew word berith is always thus translated. Berith is derived from a root which means "to cut," and hence a covenant is a "cutting," with reference to the cutting or dividing of animals into two parts, and the contracting parties passing between them, in making a covenant (Gen. 15; Jer. 34:18, 19). The corresponding word in the New Testament Greek is diatheke, which is, however, rendered "testament" generally in the Authorized Version. It ought to be rendered, just as the word berith o”
  5. Torrey's Topical Textbook “Torrey's Topical Textbook: Circumcision — Instituted by God -- Ge 17:9,10. Described -- Ge 17:11; Ex 4:25. Enforced by the law -- Le 12:3; Joh 7:22. Called the Covenant of circumcision. -- Ac 7:8. Circumcision in the flesh. -- Eph 2:11. Concision. -- Php 3:2. A painful and bloody rite -- Ex 4:26; Jos 5:8. Promises to Abraham previous to -- Ro 4:9,13. A seal of the covenant -- Ge 17:11; Ro 4:11. Introductory Jewish ordinances -- Ga 5:3. Outward sign of -- Ro 2:28. Inward grace -- Ro 2:29. Necessary to enjoying the privileges of the Jewish State -- Ex 12:48; Eze 44:7. Was performed On males home”
  6. Torrey's Topical Textbook “Torrey's Topical Textbook: Covenants — Agreements between two parties -- Ge 26:28; Da 11:6. Designed for Establishing friendship. -- 1Sa 18:3. Procuring assistance in war. -- 1Ki 15:18,19. Mutual protection. -- Ge 26:28,29; 31:50-52. Establishing peace. -- Jos 9:15,16. Promoting commerce. -- 1Ki 5:6-11. Selling land. -- Ge 23:14-16. Conditions of Clearly specified. -- 1Sa 11:1,2. Conformed by oath. -- Ge 21:23,31; 26:31. Witnessed. -- Ge 23:17,18; Ru 4:9-11. Written and sealed. -- Ne 9:38; 10:1. God often called to witness -- Ge 31:50,53. When confirmed, unalterable -- Ga 3:15. Made by passing”
  7. Jeremiah (Protestant academic) “Tyndale House on Jeremiah 31:32: 31:32-34 The key difference between the new covenant and the one God made with their ancestors is that the Lord would write his instructions deep within his people’s hearts (see Heb 10:16). The old covenant was external and legal, whereas the new covenant would be a vital, person-to-person relationship. The new covenant would emphasize the redeeming, transforming change of an individual’s spiritual nature.”
  8. 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”
  9. Hebrews (Protestant academic) “Tyndale House on Hebrews 8:10: 8:10 Under the old covenant, the people were commanded to take the words of the law to heart (Deut 32:46), and the kings of Israel and Judah were judged on whether or not they followed the law of God wholeheartedly (2 Kgs 10:31; 2 Chr 31:21). A difference in the new covenant is that God’s laws would be in people’s minds and on their hearts. People would have renewed hearts and minds, with God’s law as an intrinsic, internal motivation.”
  10. Schaff ANF/NPNF (Patristic) “NPNF1 Vol 5: Augustine — Anti-Pelagian — CHAP. 35 [XX.] --THE OLD LAW; THE NEW LAW.: The one was therefore old, because the other is new. But whence comes it that one is old and the other new, when the same law, which said in the Old Testament, "Thou shalt not 98 covet,"(1) is fulfilled by the New Testament? "Because," says the prophet, "they continued not in my covenant, I have also rejected them, saith the Lord."(2) It is then on account of the offence of the old man, which was by no means healed by the letter which commanded and threatened, that it is called the old covenant; whereas the ot”
  11. CCEL (Reformed) “John Calvin, Institutes of the Christian Religion, section 47: Israelites, 395 as they were endued with the same spirit of faith, must also have been partakers of the same liberty and joy, we answer, that neither was derived from the Law; but feeling that by the Law they were oppressed like slaves, and vexed with a disquieted conscience, they fled for refuge to the gospel; and, accordingly, the peculiar advantage of the Gospel was, that, contrary to the common rule of the Old Testament, it exempted those who were under it from those evils. Then, again, we deny that they did possess the spirit ”
  12. Matthew (Protestant academic) “Tyndale House on Matthew 9:16: 9:16-17 These riddle-like parables contrast the new covenant that Jesus has established (26:26-29) with the old covenant, especially in relation to such rituals as fasting. Jesus consummates, but does not abolish, the law (5:17-20; see Gal 2:21; 5:4). Yet the new covenant requires new practices.”
  13. theology (Catholic (Scholastic)) “Aquinas, Summa Theologica, First Part of the Second Part (Prima Secundae), Of Those Things That Are Contained in the New Law, Art. 2: Article: Whether the New Law made sufficient ordinations about external acts? I answer that, as stated above (Article [1]), the New Law had to make such prescriptions or prohibitions alone as are essential for the reception or right use of grace. And since we cannot of ourselves obtain grace, but through Christ alone, hence Christ of Himself instituted the sacraments whereby we obtain grace: viz. Baptism, Eucharist, Orders of the ministers of the New Law, by th”
  14. CCEL (Reformed) “John Calvin, Institutes of the Christian Religion, section 98: place a manifest indication of favour before his eye, added the promise of possession of the land of Canaan. In the same way we should understand all the terrestrial promises which were given to the Jewish nation, the spiritual promise, as the head to which the others bore reference, always holding the first place. Having handled this subject fully when treating of the difference between the old and the new dispensations, I now only glance at it. 12. Under the appellation of children the difference they observe is this, that the ch”
  15. 2 Corinthians (Presbyterian) “Jamieson, Fausset & Brown on 2 Corinthians 3:6: able--rather, as the Greek is the same, corresponding to Co2 3:5, translate, "sufficient as ministers" (Eph 3:7; Col 1:23). the new testament--"the new covenant" as contrasted with the Old Testament or covenant (Co1 11:25; Gal 4:24). He reverts here again to the contrast between the law on "tables of stone," and that "written by the Spirit on fleshly tables of the heart" (Co2 3:3). not of the letter--joined with "ministers"; ministers not of the mere literal precept, in which the old law, as then understood, consisted; "but of the Spirit," th”
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