The Bible contains the most ancient and most reliable history of the manners and customs of the human race. There we find the first mention of tithes at Genesis 14:20, where it says that Abraham gave a tithe or a tenth of the spoil to Melchizedek. There is no record, however, that he ever offered tithes again or that he commanded his descendants to pay tithes. At Genesis 28:20-22 we read of Jacob, Abraham’s grandson, vowing to Jehovah that if God would prosper him and grant him a safe journey, he would “without fail give the tenth” of his substance to God. The statement shows that his vow was a voluntary offering and not obligatory according to a previously stated tithing commandment.

The children of Israel were the first commanded by the law of God to pay tithes. Since Jehovah’s worship was to have primary place in the lives of the Israelites, it was necessary that some arrangement be made to finance that worship. This was done through the law of tithe. The tribe of Levi, which received no inheritance, was maintained by the tithe. Another tithe was set aside for use in connection with Jehovah’s festivals, and this was replaced by a tithe for the poor on the third and sixth years of every seven-year period. We never read of the tithe being an undue burden. In fact, when the people kept God’s law closely they became more prosperous. The arrangement worked to the good of all.—Num. 18:21-27; Deut. 14:22-24, 28, 29.

There is no question that tithing was for the Israelites, but is it for Christians? The fact that the Israelites paid tithes does not mean that the Christians are obligated to do so. Alexander Cruden in his concordance states: “Neither our Saviour, nor his apostles have commanded any thing in the affair of tithes.” Clarke says: “For centuries after the Christian Era, the Christians paid no tithes.” There is not one word in the Christian Greek Scriptures that says Christians must pay tithes, or that they collected tithes. In fact, Lord Selborne, in his book Ancient Facts and Fictions Concerning Churches and Tithes, says: “There is no mention of tithes in any part of the ancient canon law of the Roman Church, collected toward the end of the fifth century by Dionysius,” a Scythian monk who collected 401 Oriental and African canons. There was a growing habit in the sixth century of looking upon the clergy as the successors and representatives of the Levites under the old Mosaic law. This gave rise to the idea that they were entitled to the payment of tithes by the laity. The development was gradual in nature. It was not until the Council of Tours in A.D. 567 that tithing was first made obligatory. In the ninth century Charlemagne passed the first tithing law in his dominion. The people, however, stubbornly refused to pay it. The Encyclopedia Americana states: “Tithes proved a source of great trouble in every country in which they were collected . . . They have, therefore, been abandoned in nearly all countries.”

In apostolic times Christian ministers were maintained on purely a voluntary principle and people offered their contributions voluntarily. Those who proclaimed the good news were to live by means of the good news. Today, however, many religious organizations of Christendom have ignored this Christian principle and the one that says: “You received free, give free,” and have required their members to tithe. “Emphasis on Christian tithing is rapidly developing as a main theme in the churches,” said a spokesman for the National Council of the Churches of Christ. There were occasions in the past when men were imprisoned, their goods seized and some were even shot dead, because they refused to pay tithes. Today some religions expect each convert to contribute one tenth of his property at conversion and to give one tenth of his income thereafter. Those who make such demands do so without Scriptural authority. God put an end to the Mosaic law when he nailed it to the tree. That means he put an end to the tithing law too. Paul said: Christians “are not under law but under undeserved kindness.”—Matt. 10:8; Rom. 6:14; 1 Cor. 9:14; Col. 2:14; Heb. 7:12.

When Christians became anointed with God’s spirit at Pentecost A.D. 33, their tithing to Herod’s temple ended then and there. God had rejected that material temple and later permitted the Romans to destroy it. How, then, could they support what God himself rejected? Tithing was to the Jewish “a shadow of the good things to come,” a new system of things put into effect by Jesus Christ. It foreshadowed the spiritual tithe, our money and other contributions, be they small or great, which are given to the support of God’s service and all of which together are a token or a symbol of the fact that we have dedicated our all to Jehovah our God; it is a memorial of our dedication.—Heb. 10:1. Therefore, must you tithe? The answer is No. Paul said: “Let each one do just as he has resolved in his heart, not grudgingly or under compulsion, for God loves a cheerful giver.” So give cheerfully, give freely, give liberally, but any law that says you “must” is in excess of the Scriptures.—2 Cor. 9:7; 1 Cor. 4:6.

Tithes and Offerings

In Malachi’s time God’s people were not prospering. Why not? In part it had to do with offerings and tithes. Back then, Israel was under the Mosaic Law covenant. When Jehovah made that covenant, he promised that if Israel kept their part of it, he would bless them spiritually and materially. In effect, Israel’s prosperity depended on their faithfulness.—Deuteronomy 28:1-19. Part of Israel’s obligation under the Law was to bring offerings to the temple and to pay tithes. Some of the offerings were burned in their entirety on the altar of Jehovah, while others were divided between the priests and the ones presenting the sacrifice, with special portions being offered to Jehovah. (Leviticus 1:3-9; 7:1-15) Regarding tithes, Moses told the Israelites: “Every tenth part of the land, out of the seed of the land and the fruit of the tree, belongs to Jehovah. It is something holy to Jehovah.” (Leviticus 27:30) The tithe was given to the Levite workers at the tabernacle and later at the temple. In turn, nonpriestly Levites would give a tenth of what they received to the Aaronic priests. (Numbers 18:21-29) Why did Jehovah require Israel to pay tithes? First, so that they could show in a tangible way their appreciation for Jehovah’s goodness. And second, so that they could contribute to the support of the Levites, who could then concentrate on their obligations, including the teaching of the Law. (2 Chronicles 17:7-9) In this way pure worship was also supported, and everyone benefited.

Although tithes and offerings were later used by the Levites, they were really gifts to Jehovah and so were to be of good quality, worthy of him. (Leviticus 22:21-25) What happened when the Israelites failed to bring their tithes or when they brought inferior offerings? There was no punishment prescribed in the Law, but there were consequences. Jehovah withheld his blessing, and the Levites, deprived of material support, left their temple duties in order to support themselves. Thus, all Israel suffered.

No Tithing for Christians

At no time were first-century Christians commanded to pay tithes. The primary purpose of the tithing arrangement under the Law had been to support Israel’s temple and priesthood; consequently the obligation to pay tithes would cease when that Mosaic Law covenant came to an end as fulfilled, through Christ’s death on the torture stake. (Eph 2:15; Col 2:13, 14) It is true that Levitical priests continued serving at the temple in Jerusalem until it was destroyed in 70 C.E., but Christians from and after 33 C.E. became part of a new spiritual priesthood that was not supported by tithes.—Ro 6:14; Heb 7:12; 1Pe 2:9. As Christians, they were encouraged to give support to the Christian ministry both by their own ministerial activity and by material contributions. Instead of giving fixed, specified amounts to defray congregational expenses, they were to contribute “according to what a person has,” giving “as he has resolved in his heart, not grudgingly or under compulsion, for God loves a cheerful giver.” (2Co 8:12; 9:7) They were encouraged to follow the principle: “Let the older men who preside in a fine way be reckoned worthy of double honor, especially those who work hard in speaking and teaching. For the scripture says: ‘You must not muzzle a bull when it threshes out the grain’; also: ‘The workman is worthy of his wages.’” (1Ti 5:17, 18) However, the apostle Paul set an example in seeking to avoid bringing an undue financial burden on the congregation.—Ac 18:3; 1Th 2:9.

Certainly YOU bear in mind, brothers, our labor and toil. It was with working night and day, so as not to put an expensive burden upon any one of YOU, that we preached the good news of God to YOU – 1 Thessalonians 2:9