Each According to His Ability
by Jon Zens
Anything that touches our pocketbook immediately becomes a very practical issue. The subject of tithing in particular is an emotionally charged issue for many people, and perhaps especially with pastors. However, I believe an examination of this topic can be fruitful and edifying in several ways.
First, it will afford us the opportunity to unfold the principles of Christian giving under the New Covenant. Secondly, it will allow us to specifically apply certain crucial principles of interpreting Scripture. This application, in turn, will call into question some inconsistent methods, and again reveal the importance of identifying law (that which is binding upon the conscience) with the New Covenant revelation given to us through Christ*s apostles and prophets.
It will become clear in this study that the issue of whether or not Christians must tithe is ultimately a question of hermeneutics, that is, how are we to properly interpret Scripture in order to identify what is required of us by Christ? Thus, Dr. Pieter Verhoef observes that tithing “is primarily a hermeneutical question” (“Tithing — A Hermeneutical Consideration,” The Law and the Prophets, ed. John H. Skilton [Pres. & Ref., 1914], p. 121).
The Tithing Position Briefly Stated
Dr. Pieter Verhoet summarizes the issue of tithing by saying:
There are also two examples of tithing prior to the Mosaic era (Genesis 14:20; 28:22). Those who feel tithing yet remains as a matter of conscience for the Christian believe that since tithing was done before the Mosaic code, it is still in force after the Mosaic system passed away. Often it is asserted that if one-tenth was required under law, then surely this must be a minimum starting point for giving under grace.
Tithing As An Issue In Church History
The essential history of Christianity from 300 to 1700 A.D. is also, unfortunately, the history of church-state unions. Thus, even though non-ecclesiastical tithing was enforced in past societies,
Although tithing was obviously not practiced in the early church, it was later introduced in countries where church and state were joined together. Usually in these circumstances the tithe was paid to the state, and then used to support the established religion of the territory. Jacobson summarizes the history of ecclesiastical tithing as follows:
In the Reformation era, therefore, tithing became an increasingly important issue to those generally designated as “Anabaptists,” for they could not in good conscience give monies to support a state-church which used the sword to enforce religion. They felt that taxes should be paid to support the magistrates who manage the state, and that offerings should be voluntarily and directly given to support the body of Christ.
Such ideas were then viewed as radical, for the body of Christ in that era was conceived of as co-extensive with the boundaries of the state. Consequently, the Anabaptists were persecuted for opposing the support of religion by the state through the means of mandatory tithes (cf. Eberhard Arnold, “Excerpts From The History of the Baptizers* Movement,” Autumn, 1978, Baptist Reformation Review, p. 19; James M. Shantz, “Conrad Grebel: The Founder of the Swiss Brethren,” Autumn, 1918, Baptist Reformation Review, pp.33-34).
It is important, therefore, to underscore the obvious fact that the history of tithing cannot be separated from its setting in church-state contexts where the state used the compulsory tithes to support the clergy.
The Tithing Position Examined
Those who enforce tithing as binding for Christians do so on the basis of very inconsistent argumentation. On the one hand, they admit that the New Testament nowhere enjoins tithing. On the other hand, they posit that the ten percent principle is binding because this was the Old Covenant standard, and therefore continues in the new age.
As I see it, their basic mistake is that they will not allow the New Covenant revelation concerning giving to be definitive for determining Christian duty. This same kind of reasoning becomes the essential rationale for enforcing infant baptism and Sabbath-keeping: “The New Testament is obviously silent on these matters, but . .
I submit that only by beginning with a commitment to the New Covenant documents as the revelation of Christian duty will we ever see the dust settle on the theological problematics created by the traditional Reformed hermeneutic of dipping into the Old Covenant for binding law. John Bright puts his finger on the problems and tensions created by a position which does not allow the New Testament to be normative and sufficient in defining Christian duty:
“This is to say that there are Christians who regard the law of the tithe . . . as in some way normative — a thing they would never dream of doing in the case, say, of the laws regarding clean and unclean [etc.] . . . also found in Leviticus. No criticism of tithers is intended, but rather praise of their good stewardship. But why is one ritual obligation to be regarded as having normative authority, and not others? (The Authority of the Old Testament [Baker, 1975], pp. 53-54).
“Tithing, Yes!”
John J. Mitchell*s article, “Tithing, Yes!” (Presbyterian Guardian, Oct., 1978, pp. 6-7) provides an example of the utter inconsistency of the tithing position. He confidently asserts that tithing “is really the key that unlocks our full enjoyment of God*s bounty” (p.6). The crux of his argument is that there are two examples of tithing in the Old Testament before the Mosaic tithing-system was instituted. Abraham gave a tithe to Melchizedek (Gen.14:20). From this account in Gen.14 he concludes:
“If Abraham, the father of the faithful, readily gave a tenth of all he had gained to Melchizedek, how much more should we give tithes to our great high priest, Jesus Christ, ‘a high priest forever of the order of Melchizedek’”? (p. 6).
In reply to this argument, several things must be noted. First, tithing was commonly practiced, both politically and religiously, in the Ancient Near East (Verhoef, p.116). Thus, we must ask, did Abraham tithe out of contemporary custom or revealed commandment (cf. Jack J. Peterson, “Tithing, No!” Presbyterian Guardian, Oct. 1978, pp.8-9 Verhoef, p.122).
Secondly, Abraham tithed only of the booty taken in the conflict to rescue Lot, and “we do not have any evidence whatsoever that he ever repeated this contribution, or even that he gave his tithe as a general practice” (Verhoef, p.122).
Thirdly, it is precarious to enforce Christian duty based on the actions of Abraham and Jacob, for “the tithing of patriarchs does not have normative significance” (Verhoef, p.1 22).
Fourthly, Heb.7:1 -10, which alludes to Abraham*s tithe to Melchizedek,
“. . . reveals that the author*s point is not to the requirement of paying a tithe, but the superiority of the priesthood of Melchizedek, because the Levites (who later received tithes) paid tithes to Melchizedek through their forefather Abraham” (Peterson, p. 9).
Peterson concludes that:
“. . . if a command for tithing for new covenant Christians is to be based on the example of Abraham and Jacob, it rests on questionable ground” (p.9).
But the futility of Mitchell*s position is revealed even more in the concessions he makes when dealing with the New Testament data. On the one hand, he tries to link 1 Cor.16:2 with tithing by saying:
But then he turns around and admits the following two points which destroy the doctrine of tithing:
Thus, in the final analysis, Mitchell concedes that ten percent tithing is not a binding law upon the Christian conscience. No fixed percentage is required in the New Testament, and no guilt is to be incurred if one is not able to tithe. In light of these concessions, his opening remark that ten percent tithing is “the key that unlocks our full enjoyment of God*s bounty” is void of real cogency.
“What About Tithing?”
Dr. R.C. Sproul, probably one of the most respected contemporary Reformed theologians, also tries to defend tithing with little success (“What About Tithing?,” Tabletalk, Vol. 3, No.5, p.10). His explicit admission that the New Testament is silent about tithing nullifies his assertion that the ten percent principle is the binding starting point for believers. How can men with such keen minds impose tithing as law” when they openly concede the following points?
After seeing the futility of trying to find tithing in the New Testament. they will with equal dogmatism turn around and impose this as something God requires:
What About Malachi 3:5-12?
This text is probably quoted the most as a proof text for the obligation of tithing. Usually only verse l0 is quoted:
Bring the full tithes into the storehouse., that there may be food in my house; and thereby put me to the test, says the Lord of Hosts, if I will not open the windows of heaven for you and pour down on you an overflowing blessing.
However, Dr. Verhoef says in regard to this context:
If we are honest with this text in Malachi; we must certainly admit that the two elements of “tithes and offerings,” which Israel withheld and thereby “robbed” God, “are part and parcel of the ceremonial law” which was set aside by Christ (Peterson, p.8; of. Verhoef, pp.122-123).
Sad to say, many preachers have used Mal. 3:10 as a springboard to scold their flocks for not tithing, to bring about guilt-feelings for not “putting God to the test,” and to promise untold blessings to those who faithfully tithe. But this approach misses entirely the motivation for giving found in the New Testament — a love to Christ which is not measured in terms of percentage points, but in terms of sacrificial giving (1 John 3:16; 4:19).
If tithing, then, is not the reference point for giving under the New Covenant, what is? Let us turn to the New Testament for our answer.
The New Covenant Revelation Examined
Dr. Verhoef believes that “the testimony of the New Testament” is “the ultimate and final test” (p.125). Confusion is sure to abound if we do not allow the law of Christ to inform our consciences concerning our duties. This is where those who advocate tithing have gone astray: they are not satisfied to let the New Testament statements regarding giving settle the question.
I submit that the New Testament clearly reveals that (1) consistent, proportionate, and sacrificial giving out of love for Christ is required under the New Covenant; and (2) ten percent tithing is not given as a reference point, or as a basic minimum, for the brethren. Indeed, we shall see that, although the New Testament is indeed silent about tithing, it is loud and clear concerning principles of giving.
Liberty To Serve Others
Gal.5:13 — “For you, brethren, have been called to liberty; only do not use liberty as an opportunity for the flesh, but by love serve one another” (The New King James Bible, New Testament [Thomas Nelson, 1979]).
Beginning with a most basic perspective, we learn from this text that Christians, who have been freed from the elements of the world (GaI. 4:9-l0, 5:1; Col. 2:20-22), possess a liberty which they are to use in serving others, not in fulfilling their own lusts. The whole of the Christian life is portrayed as servanthood, which parallels the earthly ministry of Christ (Matt. 20:22-28; John 13:14-17). Thus, those in union with Christ are to “no longer live for themselves, but for Him who died and rose again on their behalf” (2 Cor. 5:15). This service is to be extended to all men as we have opportunity, but especially to those in the household of faith (Gal. 6:10).
When we approach the topic of Christian giving, then, we must keep in mind that our sacrificial service must arise in thankful response to the facts that “God so loved the world that He gave His only Son” (John 3:16), and that Christ loved us and gave Himself for us (GaI. 2:20). Therefore, we must first give ourselves to the Lord and then to our neighbors (2 Cor. 8:5; Gal.5:14).
I think you will agree with me that our churches today are in need of fresh supplies of self-denying love among the brethren, which will then be a means of demonstrating to the world that we are indeed Christ*s disciples (John 13:35).
Liberality Toward the Needs of Others
2 Cor.I:1-2 — “Moreover, brethren, we make known to you the grace of God bestowed on the churches of Macedonia: that in a great trial of affliction the abundance of their joy and their deep poverty abounded to the riches of their liberality” (The New King James Bible, hereafter NKJB).
Much of the data in the New Testament about giving relates to what we might call “special” situations of need. Paul*s collection from the Gentile churches for the needy brethren at Jerusalem was a major project on the apostle*s part (cf. Keith F. Nickle, The Collection — A Study in Paul*s Strategy [Allenson, 1966], Studies in Biblical Theology, No. 48).
It is clear from 2 Cor. 8 and 9 that in this special collection the ten percent tithe was not the underlying principle of determining the amount to be given. Rather, it was “according to their ability, yes, and beyond their ability, they were freely willing . . . . So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver” (2 Cor. 8:3; 9:7, NKJB). Ronald J. Sider says concerning this special giving:
The giving spirit manifested among the brethren in the Book of Acts further reveals the governing principles that motivated the post-Pentecost church.
1. Acts2:44-45 — “And all who believed were together, and had all things in common, and sold their possessions and goods. and divided them among all, as anyone had need” (NKJB).
From this passage it is clear that from the very outset of Christ*s outpouring of the Spirit on the church, an obvious mutual concern came to expression in concrete deeds of sharing. The giving in this context was not determined by percentage points, but by the discernment of a need and an appropriate voluntary response (cf. Acts 4:35). Sider observes:
It is very disconcerting to find Charles Hodge asserting that this giving spirit among the early Christians was misguided and revealed an “excess of love over knowledge” (quoted by Gordon H. Clark, 1 Corinthians — A Contemporary Commentary [Pres. & Ref., 1975], p.316). I think it is apparent that these voluntary acts of giving evidenced the Spirit*s power, not imbalanced actions (cf. Acts 4:31-33).
2. Acts 5:3-4 — “But Peter said, ‘Ananias, why has Satan filled your heart to lie to the Holy Spirit arid keep back part of the price of the land for yourself? While it remained, was it not your own? And after it was sold, was it not in your own control? Why have you conceived this thing in your heart? You have not lied to men but to God.” (NKJB).
This passage reveals (1) that Ananias was under no compulsion to sell his property; (2) that after selling it, he was not obligated to give any of the resulting money to the apostles; (3) that there were no fixed percentage points which determined how much had to be given, if the person wished to give; and (4) that it was up to each person to voluntarily determine in his heart before God how much money would be given (Cf. Sider, p. 100).
3. Acts 11:28-30 — “And one of them, named Agabus. stood up and showed by the Spirit that there was going to be a great famine throughout all the world, which also came to pass in the days of Claudius Caesar. Then the disciples, each according to his ability, determined to send relief to the brethren dwelling in Judea. This they also did, and sent it to the elders by the hands of Barnabas and Saul” (NKJB).
Here again, the same pattern emerges: (1) a need is discerned (v.28); (2) the brethren respond concretely with funds (v.29); and (3) the principle of giving was “each according to his ability” (v.29).
4. Acts 20:33-35 — “I have coveted no one*s silver or gold or apparel. Yes, you yourselves know that these hands have provided for my necessities, and for those who were with me. I have shown you in every way, by laboring like this, that you must support the weak. And remember the words of the Lord Jesus, how He said, It is more blessed to give than to receive” (NKJB)
Paul reveals here that in fulfilling his gospel ministry he was not above hard manual labor, being a tentmaker by trade (Acts 18:3). But the matter of interest here is what Paul did with part of his earnings. He not only supported himself. but freely gave to the needs of those who were with him. The fruits of hard work were used by Paul to “help the weak.” Hence, we can see that Paul practiced what he preached when he admonished the Ephesians:
“Let him who stole steal no longer, but rather let him labor, working with his hands what is good, that he may have something to give to him who has need” (4:28; NKJB).
It is our duty to specifically use some of the fruits of our labor — proportionately as God has prospered us — to help others in need. This is a rebuke to us, for we tend to view our paychecks as “ours,” and we scarcely give any consideration to how we might minister to others in need as the apostle instructs us to do. It would seem to me that tithing actually distracts from the fulfillment of Eph.4:28, for people tend to think that by giving ten percent of their income, their duty to give has ended, when in fact it may have just begun.
A word must be said about Matt.23:23 — “You pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law . . . These you ought to have done, without leaving the others undone.”
A.W. Pink boldly asserts that in this text “Christ Himself has placed His approval and set His imprimatur upon the tithe” (Tithing [Reiner Pub., n.d.], p.12). However, Pink has not done justice to the fact that Jesus during His earthly ministry “under law” approved of many Old Covenant ceremonies which are not binding in the New Covenant. Christ submitted to circumcision, but Paul reveals that under the New Covenant this ordinance is “nothing” (Gal.5:6).
Also, Christ told the healed man to go and show himself to the priest. It was right at that point in redemptive history for the man to perform that action, but we do not believe Christ put His imprimatur on that duty as something binding upon the church. While the Old Covenant was still in force, Christ fully upheld its sanctions. But the revealed practice of the New Covenant community does not indicate that tithing was the principle by which they were guided in their giving. The Old Testament conscience was commanded to tithe, upon pain of death. The New Testament conscience is free to give all that we are and have to Him who has redeemed us.
The Basic Teaching of Cor. 15:2
John J. Mitchell believes that tithing is taught in this passage (“Tithing, Yes!,” p.
7). Gordon H. Clark believes that v. 2 teaches the practice of weekly contributions to a central church treasury (1 Corinthians, p. 317). However, close examination of the text reveals some considerations which call into question these traditional views.
1. These Pauline instructions refer to a special collection for the needs at Jerusalem.
Since these instructions relate to a special, one-time, collection for the specific needs of far away brethren, is it valid to use this text as regulative for general giving to the local church? Thus, John Gill observes the restricted time-span of this collection:
2. The Pauline principle forgiving is proportionate, not percentage-oriented (i.e., tithing). R.C.H. Lenski made this observation:
Dr. Verhoef summarizes the New Testament data by saying:
3. The Pauline Greek phrase in 1 Cor. 15:2, par* heauto, refers to storing up funds at home until Paul came, not to a weekly bringing of money to church gatherings.
a. Evidence from the lexicons:
b. Reflections of others on this aspect of the verse:
c. An answer to an objection:
4. The basic teaching of 1 Cor. 15:2, then, can be summarized as follows:
In the first days of the church, the money given by the brethren was brought to the apostles, and then distributed to those in need (Acts 4:31; cf. 11:29-30). There, was then a shift to the diaconate who watched over the physical/material needs of the church (Acts 6:2). The principle, then, is clear that the money each believer determines to give should, in some way, be collected and properly handled by the leadership of the church. Justin Martyr gave this simple description of what took place in his day (circa 150 A.D.):
The New Testament reveals that Christians are to be a giving people. The pattern for giving is seen to be regular, proportionate, and sacrificial. Tithing is simply not a reference point for giving now that the old order has passed away. The crucial question, then, is this: are we going to be guided by the New Testament principles for giving, or are we going to bring in an element from a by-gone era — tithing — and impose it on people?
Or, to put it another way, are we willing to override the non-tithing perspective of the New Covenant by the tithing perspective of the old covenant? The New Testament is not silent on this matter. It teaches that giving from the heart is no longer related to the ten percent principle — and even those who impose tithing on Christians freely admit that “nowhere does the New Testament specifically require tithing for Christians” (Sproul, p.101. Yet, they say, if Christians do not tithe they are “stealing from the kingdom of God” (Sproul, p.10)!
A commitment to sound hermeneutics, and honesty with the New Testament revelation demands that we avoid binding the Christian conscience to tithing. Dr. Verhoef has, with great sensitivity, put his fingeron the crux of this issue:
Some Implications of the Principles of New Testament Giving
1. For preachers who teach that Christians must tithe or commit sin. In light of the fact that Christ and His apostles nowhere specify that ten percent tithing is required of Christians, it is wrong for preachers to impose tithing upon the conscience. New Covenant giving must be a cheerful response of the heart to the needs of Christ*s kingdom. It is obvious that the early Christians did not determine their giving with reference to the tithe, and yet the church advanced and the brethren were cared for abundantly. How can we account for this? Simply by observing that the love of Christ constrained those early brethren to practice the principle Christ enunciated, “freely you received, freely give” (Matt. 10:8).
It is clear that Old Testament tithing was introduced and enforced in the later church as a result of institutionalization and church-state union. Thus, we should not be hoodwinked into thinking that without tithing the church will fold up for lack of funds. The revealed will of Christ is that Christians are to give proportionately and sacrificially, and that as these principles are properly apprehended Christ*s kingdom will be adequately supported.
I submit, therefore, that the only proper thing for preachers to do is to set before the people these clear responsibilities disclosed in the New Testament, and press upon the flock their duty to give abundantly in response to the example of Christ (2 Cor. 8:9). Love to the Saviour, not slavish adherence to certain percentage points, must guide Christian giving (John 14:15: 15:10). To go beyond this perspective and require a tithe which Christ has nowhere required, is to entirely miss the genius of New Covenant giving which brings blessing, not bondage.
2. For those who have been faithfully tithing. If you have been taught that tithing was required, and have come to see that it is not, then you are to be commended for faithfully giving in accordance with how your conscience was instructed. However, since tithing is not the standard for Christian giving, you should evaluate your financial situation in light of the principle, “according as God has prospered you,” and see if perhaps you cannot elevate your giving to more than ten percent.
Of course, there is nothing wrong with deciding that ten percent is the right amount for you to give, but it must always be kept in mind that under the New Covenant sin is not incurred by giving more or less than ten percent, if your conscience is clear before the principles we have seen outlined in the New Testament. The overarching New Covenant principle is found in Acts 11:29 — “and in the proportion that any of the disciples had means.”
3. For Christians who have been greatly prospered by God. No doubt some wealthy professing Christians have felt like they can get God off their backs by writing out a check for ten percent of their income. But “should we congratulate the Christian millionaire who tithes faithfully?” (Sider, p.172). Not necessarily. Thinking that strict adherence to the ten percent principle fulfills one*s responsibility before God, as we have seen, is an entirely mistaken, notion. Perhaps, then, if wealthy Christians examined their giving before the New Testament principles, they would conclude that they should be giving twenty to fifty percent of their earning to Christ*s kingdom. The point is simply this: no Christian should feel content in giving ten percent in a rote fashion. Such an approach does not square with the spontaneous and sacrificial giving found in the experience of the early church.
4. For Christians who are economically strained. “Poor” Christians existed in the days of the early church. Yet even of these brethren, Paul says, “their deep poverty overflowed in the wealth of their liberality. For I testify that according to their ability, and beyond their ability they gave of their own accord” (2 Cor. 8:2-3). In the eyes of Jesus, the widow who placed her penny in the treasury “put in more than all the contributors . . . for they all put in out of their surplus, but she, out of her poverty, put in all she owned, all she hadto live on” (Mark 12:41-44). Christians who are living carefully on minimum incomes should not feel guilty if they cannot give ten percent (which is not Christ*s standard anyway), but they will be blessed in giving what they can, even sacrificially as did the widow, in responding to the needs of Christ*s kingdom.
5. For our understanding of how we are to discover our duties before God and His Word. As we noted earlier, the question of whether or not tithing is valid ultimately relates to what we conceive the relationship of the Old and New Testaments to be. Since tithing is admittedly not revealed in the New Testament, it can only be derived from the Old. Are we committed to arriving at the requirement of proportionate giving by viewing the New Testament statements to be normative, or will we import an Old Covenant scheme into the New Covenant, and wrongly impose it on believers? It is not as though the New Testament is open-ended about tithing; rather, the New Testament teaches something entirely different than tithing (keeping in mind, of course, the continuity of the giving concept in both Testaments). Proportionate giving, not tithing, is revealed as New Covenant duty.
Thus, to push tithing into the New Covenant is not right, creates confusion, puts people in bondage to something which is not required of them, and misses the beauty of spontaneous, sacrificial giving which flows out of love to Christ.
Although it is not my purpose here to expound further on the implications flowing from the truth that New Covenant revelation must determine Christian duty, I will suggest that the same principles that apply to tithing also apply to infant baptism, Sabbath-keeping, and the idea that we should strive to re-establish Old Covenant laws in contemporary societies (cf. my “Is There A ‘Covenant of Grace*?,” Autumn, 1977, Baptist Reformation Review, pp.46-51; “This Is My Beloved Son Hear Him: A Study of the Development of Law in the History of Redemption,” Winter, 1978, Baptist Reformation Review, pp. 42-50).
Covenant theology reveals a marked tendency to be less than satisfied with Christ*s revelation as normative and determinative in matters of faith and practice, and to import shadowy elements of the Old Covenant age into the new age (cf. O.R. Johnston, “The Puritan Use of the Old Testament,” The Evangelical Quarterly, 3:1 83-209).
I close with Dr. Verhoef*s remarks which bring together the elements we have sought to unfold in this article:
“The law, [Brandenburg] says, is in every respect a pointer to, and a prophecy of, the new order of life, which only Christ can inaugurate. The law declares one day out of seven to be holy unto the Lord — the Spirit sanctities all seven of them. The law sets apart one tribe out of twelve to serve as priests — the Spirit declares the whole congregation to be priests (1 Pet. 2:9). The law demands a tenth part of the possessions — the Spirit translates us to become God*s possession with all that we have for one hundred percent (p. 121).