Are Tithes Binding on Christians
S. H. Kellogg, D. D. Leviticus 27:30-33 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD's: it is holy to the LORD.… In attempting to settle for ourselves this question, it is to be observed, in order to clear thinking on this subject, that in the law of tithe as here declared there are two elements — the one moral, the other legal — which should be carefully distinguished. First and fundamental is the principle that it is our duty to set apart to God a certain fixed proportion of our income. The other and — technically speaking — positive element in the law is that which declares that the proportion to be given to the Lord is precisely one-tenth. Now, of these two, the first principle is distinctly recognised and reaffirmed in the New Testament, as of continued validity in this dispensation; while, on the other hand, as to the precise proportion of our income to be thus set apart for the Lord, the New Testament writers are everywhere silent. As regards the first principle, St. Paul, writing to the Corinthians, orders that "on the first day of the week" — the day of the primitive Christian worship — "every one" shall "lay by him in store as God hath prospered him." He adds that he had given the same command also to the churches of Galatia (1 Corinthians 16:1, 2). This most clearly gives apostolic sanction to the fundamental principle of the tithe, namely, that a definite portion of our income should be set apart for God. While, on the other hand, neither in this connection, where a mention of the law of the tithe might naturally have been expected, if it had been still binding as to the letter, nor in any other place does either St. Paul or any other New Testament writer intimate that the Levitical law, requiring the precise proportion of a tenth, was still in force — a fact which is the more noteworthy that so much is said of the duty of Christian benevolence. To this general statement with regard to the testimony of the New Testament on this subject, the words of our Lord to the Pharisees (Matthew 23:23), regarding their tithing of "mint and anise and cummin" — "these ye ought to have done" — cannot be taken as an exception, or as proving that the law is binding for this dispensation; for the simple reason that the present dispensation had not at that time yet begun, and those to whom He spoke were still under the Levitical law, the authority of which He there reaffirms. From these facts we conclude that the law of these verses, in so far as it requires the setting apart to God of a certain definite proportion of our income, is doubtless of continued and lasting obligation; but that, in so far as it requires from all alike the exact proportion of one-tenth, it is binding on the conscience no longer. Nor is it difficult to see why the New Testament should not lay down this or any other precise proportion of giving to income as a universal law. It is only according to the characteristic usage of the New Testament law to leave to the individual conscience very much regarding the details of worship and conduct, which under the Levitical law was regulated by specific rules: which St. Paul explains (Galatians 4:1-5) by reference to the fact that the earlier method was intended for and adapted to a lower and more immature stage of religious development; even as a child, during his minority, is kept under guardians and stewards, from whose authority, when he becomes of age, he is free. But, still further, it seems to be forgotten by those who argue for the present and permanent obligation of this law, that it was here for the first time formally appointed by God as a binding law, in connection with a certain Divinely instituted system of theocratic government, which, if carried out, would effectively prevent excessive accumulations of wealth in the hands of individuals, and thus secure for the Israelites, in a degree the world has never seen, an equal distribution of property. In such a system it is evident that it would be possible to exact a certain fixed and definite proportion of income for sacred purposes, with the certainty that the requirement would work with perfect justice and fairness to all. But with us social and economic conditions are so very different, wealth is so very unequally distributed, that no such law as that of the tithe could be made to work otherwise than unequally and unfairly. To the very poor it must often be a heavy burden; to the very rich, a proportion so small as to be a practical exemption. While, for the former, the law, if insisted on, would sometimes require a poor man to take bread out of the mouth of wife and children, it would still leave the millionaire with thousands to spend on needless luxuries. The latter might often more easily give nine-tenths of his income than the former could give one-twentieth. It is thus no surprising thing that the inspired men who laid the foundations of the New Testament Church did not reaffirm the law of the tithe as to the latter. And yet, on the other hand, let us not forget that the law of the tithe, as regards the moral element of the law, is still in force. It forbids the Christian to leave, as so often, the amount he will give for the Lord's work, to impulse and caprice. Statedly and conscientiously he is to "lay by him in store as the Lord hath prospered him." If any ask how much should the proportion be, one might say that by fair inference the tenth might safely be taken as an average minimum of giving, counting rich and poor together (see 2 Corinthians 8:7-9). (S. H. Kellogg, D. D.) Parallel Verses KJV: And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD. WEB: "'All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh's. It is holy to Yahweh.