Tithing – literally means “tenth”, a numerical measurement.

Tithing in the Old Testament

• Started with Abraham before the levitical law was ever introduced.
• Was basically (but not technically) a law; no punishment found in OT for not tithing to the church.
• 10% of money given to the church funded the Levite priests’ ministry (Num. 18:21-29, 27:30).
• 10% paid for festivals to build community & for celebration (Deut. 12:10-11, 12:17-18, 14:22-27).
• 3.3% of the church tithe was given to help the poor (Deut. 14:28-29).
• Crop gleanings collected for poor and alien (Lev. 19:9-10).
• Occasional additional tithes above and beyond regular giving (Neh. 10:32-33)
• Total “mandatory” OT tithe resulted in over 25% of a family’s gross income.

Tithing in New Testament

• Grace centered giving, not law centered.
• The word “tithe” is rarely used in the NT, only for the rebuke of Pharisees and relating OT stories.
• The Grace of Giving – 2 Corinthians 8 and 9
  Giving is a joy and honor.
  Giving is a heart issue, there is no standard.
  Giving should come from your first fruits.
  Giving should be done regularly, cheerfully and sacrificially.
  Giving is tied to your proportion of faith.
  The amount is between you and God.
  Giving is a spiritual gift – (Rom. 12) some have greater measure of this gift.
  Giving is coupled with faith.

Proverbs 3:9-10 Honor the LORD with your wealth, with the firstfruits of all your crops; then your barns will be filled to overflowing, and your vats will brim over with new wine.