We have been writing a series on Living Justly. We have talked about how all peoples, nations, and ethnicities are comprised of people created in God’s image. All have fallen into sin, because we are all part of a single race created in Adam. Jesus Christ came to our planet on a mission to save humanity from sin and death, to renew us into his image without reference to gender, social status, or race (Galatians 2:28 and Colossians 3:10-11), and to reconcile us to himself and to each other (Ephesians 2-3). We have seen that God is a creative, working God, and we reflect him as image bearers who work. This gives all work dignity, even though it is marred and complicated by our broken world.
I wrote about a rhythm of work and rest, which is a gracious gift of God to humanity, necessary for human thriving. Though the ultimate purpose of the Sabbath was to point to the eternal rest that Jesus Christ offers to us by his blood shed on the cross, the Sabbath rest taught in the Old Testament also had a beneficial purpose in Israelite society. It was meant for the benefit of every strata of society, the wealthy and the poor, the employer and the employee, and even for the animals and land. It was one of the multiple commandments of God which had a limiting effect on the accumulation of wealth.
Yet another limitation of wealth and provision for human need came in the form of laws concerning gleaning which urged farmers to leave some of their harvest in the field and allow the poor to glean or pick what remained for their own use. And then there was the release of all debts every seven years and the redistribution of land every 50 years. These were extraordinary economic policies reflecting an ethic of compassion unlike anything I have ever experienced or heard of being in practice anywhere in my lifetime.
Today I am writing about giving generously. I am thinking about tithes, and taxes, and what the New Testament has to say about giving.
The nation Israel was established as a theocracy. The Mosaic Law directed that tithes be offered for a variety of reasons. Tithe means “a tenth.” The basic rule was a flat 10% of the produce of one’s land. Those who had more would have given more. These tithes included support for the priests (Levites) who had no land allotted to them. Tithes were also for the benefit of the needy members of the community, such as widows, orphans and sojourners. There is also direction for a tithe to support a communal feast. Scholars don’t all seem to agree on how this all worked, or on how much an individual might have given in tithes. According to Craig Blomberg, these tithes may have added up to as much as 23.3% annually.*
There was one additional tax described in Exodus 30:12-16: the half shekel tax was paid by each Israelite, whether they were rich or poor. The meaning of the tax is as an “atonement for your lives” or “a ransom.” The tax provided the funds for the sanctuary where the atonement offerings were made by the priests to God. The equality of this tax affirms the equal value of all persons in God’s sight.
There are differences of perspective on whether we should think of the Old Testament tithes as analogous to the income taxes we pay to the government. We can see that tithes went for the support of those who ministered, and also to help the needy. And we see that giving was not left entirely to the individual but that it was prescribed in different ways. Perhaps this reflects God’s understanding of human nature and that one good end of human government is to restrain sin and to do justice, which includes providing for the needy.
While we may seldom be happy about paying our taxes and we may also have questions about how our tax dollars are going to be spent, Scripture affirms that earthly government is established by God for the common good, and that believers ought to be in submission to ruling authorities. New Testament teaching urges believers to pay their taxes and we can do so in a spirit of obedience to the Lord.
The Old Testament laws lead me to formulate some principles:
- Public servants and ministers are entitled by God to receive their support from the people they serve for the services they provide for the common good. Taxation is a legitimate God-ordained action of our governing authorities.
- Both the law and the prophets show God’s concern for the poor and the vulnerable members of society. God is not partial toward the wealthy; in fact Scripture contains many warnings to the rich.
- God ordains that some of the care of the poor — widows, orphans and sojourners — is left up to the initiative of individual, compassionate farmers, to follow through on God’s commands to share. See my post on gleaning.
- God ordains that some of the care of the poor is carried out through tithes and administered by public servants.
- This suggests that care of the needy can be appropriately administered both by private initiative or non-governmental organizations and by government. Perhaps government is the “safety net” because private initiative in a fallen world is potentially unreliable.
- God’s people should faithfully pay their taxes.
- By giving some of their produce directly to widows, orphans and sojourners, Israelite farmers may have reduced the total amount of their tithe somewhat. This is akin to charitable donations we might make today which reduce our taxable income somewhat. To the extent that citizens voluntarily donate from their possessions for the care of the poor or for the common good, a tax law which allows these donations to be deductible seems laudatory. This could include donations to schools, hospitals, churches, non-profit charitable organizations, which are aimed at needy populations.
- It is biblical to support ministry workers or clergy who serve a community of God’s people as their main vocation. The community who benefits from their service should not begrudge these ministers an adequate living, nor speak of them disparagingly, suggesting that they do not work for a living.
Are these principles carried forward in the teaching of the New Testament? New Testament teaching on giving confirms many of these principles.
The command to tithe is not repeated in the New Testament. However, the principles of giving to the needy and of giving to support Christian ministry and mission are affirmed and encouraged.
What is emphasized is giving generously and cheerfully (2 Corinthians 9:7), and the blessing that it is to give (Acts 20:35). Giving is urged not out of a spirit of obligation but freely, as each one chooses, and as each one has means. There is also an articulation that giving is not meant to make the giver poor and the recipient rich, but rather to meet genuine needs, thereby reducing the gap between the rich and the poor (2 Corinthians 8:13-15). 2 Corinthians 8-9 gives extensive teaching on giving and our attitudes about generosity.
So while tithing a specific percentage is not prescribed for Christians, giving is urged, and Paul, in particular, writes extensively to motivate Christians to give. We see many commendations of generosity (for example, Matthew 25:31-46, 1 Timothy 6:17-19), and multiple exhortations to meet the needs of the brethren who are poor (James 2:15-16, 1 John 3:14-19). Jesus affirms giving of any amount when he praises the widow in the temple giving out of her poverty an amount that was substantial for her, but appeared insignificant to others.
In regard to the support of vocational Christian workers, in 1 Corinthians 9 Paul affirms the principle that preachers of the gospel should make their living as ministers. “In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel.”
With regard to government taxation, in Romans 12:7, Paul writes: “Pay to all what is owed to them: taxes to whom taxes are owed, revenue to whom revenue is owed, respect to whom respect is owed, honor to whom honor is owed.”
In conclusion, I want to underscore two things: our Christian integrity is linked in part with our honest payment of taxes, and generosity to the needy is not optional and it is good for our souls!
*Blomberg, Craig L. Neither Poverty nor Riches. Downers Grove, Illinois: Intervarsity Press, 1990. Pages 46-47.