Did Tithing Die with the Old Covenant?

For the scripture saith, Thou shalt not muzzle the ox that treadeth out the corn. And, The labourer is worthy of his reward. 1 Timothy 5:18

Many in the Church today are attacking the concept of tithing as a relic of the Old Testament law and something that is not required under the gospel of grace. Yet, the issue is not whether or not the new-covenant Christian is still under the law of Moses. When we approach the subject of tithing only as a feature of the law, then obviously I would agree that the Christian is not under the law nor the curse of the law if he or she doesn’t tithe. But is that the whole story? Many will point out that New-Testament giving should be an issue of the heart or of personal desire, with no stipulations or order necessary. They point to 2 Corinthians 9:5–12 as the pattern for New-Testament giving. The giving of voluntary offerings as described in 2 Corinthians 8 and 9 is certainly a dynamic part of the new-covenant lifestyle, but did you know that freewill offerings were also a feature of the law of Moses?

And thou shalt keep the feast of weeks unto the LORD thy God with a tribute of a freewill offering of thine hand, which thou shalt give unto the LORD thy God, according as the LORD thy God hath blessed thee: Deuteronomy 16:10

If freewill offerings are the new standard for the Church, then we are still following the law in our giving! The whole argument of those against tithing is that we are now free from the law, but then they promote voluntary giving without realizing that such freewill offerings were also a part of the law they are trying to escape (Leviticus 22:18, 21, 23; Numbers 15:3; Deuteronomy 12:17, 23:23; Ezra 1:4, Ezra 3:5; Ezra 7:16, 8:28).

Is God now against freewill offerings as much as some would suggest He is against tithing? If we are going to be consistent in our approach to the subject of giving, we need to be honest and not single out tithing as “law keeping” while freewill offerings are “grace giving.” Both were features of the law of Moses.

While tithing under the law was a multifaceted subject and included various tithes at different times of the year for different purposes, there is one principle that Paul emphasized that is the basis for New Testament tithing. This principle really has more to do with the fundamental plan of God for the extension of the kingdom than it has to do with the ceremony and ritual of tithing under the law.

Or I only and Barnabas, have not we power to forbear working? Who goeth a warfare any time at his own charges? who planteth a vineyard, and eateth not of the fruit thereof ? or who feedeth a flock, and eateth not of the milk of the flock? Say I these things as a man? or saith not the law the same also? For it is written in the law of Moses, Thou shalt not muzzle the mouth of the ox that treadeth out the corn. Doth God take care for oxen? Or saith he it altogether for our sakes? For our sakes, no doubt, this is written: that he that ploweth should plow in hope; and that he that thresheth in hope should be partaker of his hope. If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things? If others be partakers of this power over you, are not we rather? Nevertheless we have not used this power; but suffer all things, lest we should hinder the gospel of Christ. Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar? Even so hath the Lord ordained that they which preach the gospel should live of the gospel. 1 Corinthians 9:6–14

For some reason this passage is overlooked and seldom considered in the subject of tithing. However, if we evaluate what Paul is saying, he is making a strong argument for the continuation of the spiritual principle of tithing with respect to fulfilling God’s purpose for the sustenance of His ministers.

Apart from all of the other aspects of tithing under the law of Moses, there was one overriding principle. “They which minister about the holy things live of the things of the temple.” What does this mean? Much of what the people of Israel brought before the Lord was for the use of the priests who ministered in the tabernacle/temple. They had no other inheritance or source of income. Their inheritance was the Lord and the Lord sustained them through the tithes, first fruits and freewill offerings that the people gave according to the law.

Paul not only appeals to this principle in his argument, he also declares that the Lord has ordained that they, which preach the gospel, should be supported in similar fashion. In other words, the support of God’s ministers under the new covenant is to follow the pattern that was established under the old covenant. The spiritual principle that transcends the law and continues on under the new covenant is this: the ministers of God are to be sustained through the orderly giving of God’s people.

This is not an issue of “feeling led” to give or not give. This is something that God has ordained. The term tithe while offensive to some is simply the most convenient way to describe what God expects of His people. Regardless of the term, the principle that God has established is not voluntary. It is not a freewill offering such as we find in 2 Corinthians 9. It is a spiritual principle that God’s people need to fulfill.

Let’s look at this in another passage that uses the same verse as its foundation.

Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine. For the scripture saith, Thou shalt not muzzle the ox that treadeth out the corn. And, the labourer is worthy of his reward. 1 Timothy 5:17–18

Again, Paul appeals to the principle of the laborer and his reward found in the law. He speaks of this principle with relation to the elders who minister in the Word and doctrine. They are worthy of “double honor.” In the Greek, we find the word honor means: a value, i.e. money paid.

Paul is exhorting Timothy to make sure the ministers are cared for properly. Those who rule well are worthy of a double salary, so to speak. Where does this money come from? Was Timothy to pay them from his own resources? Where did Timothy’s money come from? It seems quite apparent that the churches in question had a budget. Double honor or salary would suggest a fixed amount that could be doubled. This can only mean that the church was faithfully and regularly giving to the support of the ministers. They weren’t just giving as they “felt led.”

I robbed other churches, taking wages of them, to do you service. And when I was present with you, and wanted, I was chargeable to no man: for that which was lacking to me the brethren which came from Macedonia supplied: and in all things I have kept myself from being burdensome unto you, and so will I keep myself. 2 Corinthians 11:8

Paul makes a very revealing comment in this passage. While he had the apostolic authority to demand his provision from those to whom he was ministering, he chose not to use that authority (1 Corinthians 9), but rather was provided for by receiving his wages from other churches. Paul did not want to burden the new work with his needs, but others did pay his wages as God had ordained. The term robbed simply means that it wasn’t the responsibility of the churches in Macedonia to support him. The salary due him should have come from the Corinthian believers, but as they were unprepared to meet that obligation, others had to step in.

We find a similar situation in Paul’s letter to the Philippians.

But I rejoiced in the Lord greatly, that now at the last your care of me hath flourished again; wherein ye were also careful, but ye lacked opportunity. Not that I speak in respect of want: for I have learned, in whatsoever state I am, therewith to be content. I know both how to be abased, and I know how to abound: every where and in all things I am instructed both to be full and to be hungry, both to abound and to suffer need. I can do all things through Christ which strengtheneth me. Notwithstanding ye have well done, that ye did communicate with my affliction. Now ye Philippians know also, that in the beginning of the gospel, when I departed from Macedonia, no church communicated with me as concerning giving and receiving, but ye only. For even in Thessalonica ye sent once and again unto my necessity. Not because I desire a gift: but I desire fruit that may abound to your account. But I have all, and abound: I am full, having received of Epaphroditus the things which were sent from you, an odour of a sweet smell, a sacrifice acceptable, wellpleasing to God. But my God shall supply all your need according to his riches in glory by Christ Jesus. Philippians 4:10–19

Again, we find Paul on the mission field with no support from those to whom he is ministering. But the Philippians are being commended for “once and again” supplying Paul with the means to live and carry on. In fact, Paul describes this giving as a sacrifice. In other words, this wasn’t a “freewill offering” that was being given from their excess. The Philippians were doing what God had ordained. They were sacrificing for the support of God’s minister. They were tithing in the New Testament concept of the principle. And Paul declared that such sacrificial giving came with a promise! First he referred to this command of God with the phrase, “giving and receiving,” then mentioned that this sacrifice was “well pleasing to God,” and finished by stating that God’s response to this orderly giving would be to supply all of their needs!

In other words, when we do what God has ordained, He makes a promise that accumulates “fruit unto our account.” We have a heavenly account that grows according to our obedience to what God has ordained: “You shall not muzzle the ox that treads the grain.” This is New Testament tithing. It is not optional.

It is not freewill giving. It is the orderly—even sacrificial— giving that supplies the needs of God’s ministers and ministries. It can even be budgeted so that some may receive a “double salary.”

This New Testament tithing is not under a curse. You may choose to not do what God has ordained. You will not be cursed. Jesus has destroyed the curse of the law. But, doing what God has ordained does include a promise. God is “well pleased” with our giving, and He will supply the needs of those who follow this principle.

Grace will always do more than the law demands. Supporting our ministers, ministries and churches is not only something that God has ordained, it is also a key to releasing God’s provision in our lives.