Two kinds of giving are taught
consistently throughout Scripture: giving to the government
(always compulsory), and giving to God (always voluntary).
The issue has been greatly confused,
however, by some who misunderstand the nature of the Old
Testament tithes. Tithes were not primarily gifts to God,
but taxes for funding the national budget in Israel.
Because Israel was a theocracy, the
Levitical priests acted as the civil government. So the
Levite's tithe (Leviticus 27:30-33) was a precursor to
today's income tax, as was a second annual tithe required by
God to fund a national festival (Deuteronomy 14:22-29).
Smaller taxes were also imposed on the people by the law
(Leviticus 19:9-10; Exodus 23:10-11). So the total giving
required of the Israelites was not 10 percent, but well over
20 percent. All that money was used to operate the nation.
All giving apart from that required to
run the government was purely voluntary (cf. Exodus 25:2; 1
Chronicles 29:9). Each person gave whatever was in his heart
to give; no percentage or amount was specified.
New Testament believers are never
commanded to tithe. Matthew 22:15-22 and Romans 13:1-7 tell
us about the only required giving in the church age, which
is the paying of taxes to the government. Interestingly
enough, we in America presently pay between 20 and 30
percent of our income to the government--a figure very
similar to the requirement under the theocracy of Israel.
The guideline for our giving to God and
His work is found in 2 Corinthians 9:6-7: "Now this I say,
he who sows sparingly shall also reap sparingly; and he who
sows bountifully shall also reap bountifully. Let each one
do just as he has purposed in his heart; not grudgingly or
under compulsion; for God loves a cheerful giver."
