Is the principle of tithing still in effect today?

Firstly, please allow me to define our terms. The word ‘tithe’ simply means “a tenth part” or “one tenth.” The tithe is distinguished from an offering. A tithe is the tenth part or 10% of our income. An offering constitutes everything over and above the tithe.

Tithing involves returning to God the first fruits of one’s prosperity – a requirement to give ten percent of our gross annual income or gain. If a shepherd’s flock produced ten new lambs, one of those lambs was required to be offered to God. This was from the top. It was not given after other expenses are met or after other taxes have been paid. The tithe was given to God before all other transactions took place.

As a biblical principle tithing was in place long before the Law, during the Law and is nowhere rescinded in the New Testament. In saying this, I want to be quick to also say that our giving does not end with tithing. The New Testament Christian, in light of the grace found in Christ, and because of the overflow of a grateful heart of generosity, should actually seek to do more than tithe. Tithing is merely the starting point.

I would agree with Dr. Ligon Duncan when he writes:

“Many Christians argue about whether the tithe (10% of our income) is still the standard for our giving to the Church (disputants usually want to show that less than 10% is fine). Paul scuttles the whole debate in one verse. He says: ‘For you know the grace of our Lord Jesus Christ, that though He was rich, yet for your sake He became poor, so that you through His poverty might become rich’ (2 Corinthians 8:9). Christ’s self-giving is now the standard for our giving! We begin from the base of the tithe and aim for emulation of His self-sacrifice. Our giving is to be inspired and instructed by Christ’s inexpressible gift. In light of such a challenge, who could possibly satisfy himself with asking ‘how little a percentage is acceptable for me to give?’ Do you try to get by with giving as little as possible to the Lord, or do you give in view of the Lord’s costly sacrifice?” (emphasis mine) Continue reading →