God's Heart Behind the Tithe – Part 2
From the Law to the Heart
Main Theme
We no longer live under the order of the Old Covenant, but under the New Covenant. God's heart of mercy has not changed. Therefore, giving is not about an imposed percentage, but about a generous, righteous, and responsible heart.
Church,
Two weeks ago, we looked at tithing within the world of Israel.
We saw that tithing was not an isolated financial rule.
It was part of God's order for His people.
For the Levites.
For the service of God.
For the foreigner, the orphan, and the widow.
And we discovered something important:
Behind the tithe, we saw God's heart.
God did not want people to be forgotten.
But today we no longer live in that same society.
So today's question is:
How should we, as the Church of Christ, approach giving?
To answer that question, we must look at what changed with the coming of Jesus.
The Old Covenant and the New Covenant
Tithing was part of the covenant that God made with Israel.
A covenant with:
- a people;
- a land;
- its own law;
- priests;
- sacrifices;
- the tabernacle, and later the temple.
But the Bible also speaks of a New Covenant.
A better covenant.
Not because the Old Covenant was bad,
but because it pointed forward to something better.
It pointed to Christ.
The Veil Was Torn
When Jesus died on the cross, something extraordinary happened.
The veil in the temple was torn.
From top to bottom.
God Himself opened the way.
The veil had separated the Holy Place from the Most Holy Place.
But the sacrifice to which the temple had pointed for centuries had now been offered.
Jesus was the perfect sacrifice.
The temple was never the final destination.
The sacrifices pointed to Christ.
The priesthood pointed to Christ.
Atonement pointed to Christ.
And when Christ came,
the goal had been fulfilled.
The Church Is Not the Replacement of the Temple
Therefore, we must be careful with the idea:
"The temple has been replaced by the church."
The temple had a completely different purpose.
It was the place where the sacrifices were offered.
It was the place of the priesthood.
It was the center of Israel's worship.
The temple pointed to Christ.
The church does not take over that role.
We do not offer sacrifices for atonement.
The sacrifice has already been made.
Once.
For all.
By Jesus.
Since of these differences, the church actually has more in common with the synagogue:
- gathering together;
- teaching;
- prayer;
- fellowship.
So we cannot simply say:
Temple → Church → Tithing.
We live under a different covenant.
Jesus and the Pharisees
"But didn't Jesus speak about tithing?"
Yes, He did.
He said to the Pharisees:
"You give a tenth of your mint, dill and cumin. But you have neglected the weightier matters of the Law: justice, mercy and faithfulness."
Then Jesus said:
"These you ought to have done, without neglecting the others."
Jesus was not saying that tithing was wrong.
The Pharisees were still living under the Law.
But He exposed what can so easily go wrong.
They were extremely careful about their tithes.
Yet at the same time, they neglected:
justice, mercy, and faithfulness.
You can keep the rule...
and still miss the heart of God.
Paul Knew the Law
And now we come to Paul.
Paul knew the Law of Moses thoroughly.
He had been raised as a Pharisee.
He knew the Scriptures.
He knew the commandments.
And that is precisely why it is so striking what he writes about supporting those who devote themselves to the work of the Gospel.
In 1 Corinthians 9, Paul defends the right of those who preach the Gospel to earn their living from it.
He illustrates this with several examples.
A soldier does not serve at his own expense.
Whoever plants a vineyard eats its fruit.
Whoever tends a flock drinks its milk.
Paul even quotes the Law of Moses:
"Do not muzzle an ox while it is treading out the grain."
So Paul knew the Law extremely well.
But what does he do?
He does not appeal to the tithe.
He does not say:
"Therefore every believer must give ten percent."
And that is remarkable.
Because if Paul ever had the opportunity to present tithing as an obligation for the church,
this would have been the moment.
But he does not.
What Does Paul Teach Instead?
Paul certainly speaks a great deal about giving.
But he does not impose a fixed percentage.
In 2 Corinthians 8, he teaches that giving should be according to what a person has—
in other words,
according to one's means.
And in 2 Corinthians 9:7, Paul says:
"Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion."
Not under compulsion.
But willingly.
From the heart.
According to one's means.
This does not mean that giving becomes optional.
It means that giving becomes a responsibility that each person carries before God.
Equal Percentages Are Not Always Fair
Because a percentage does not tell the whole story.
Think of two people.
A business owner.
Suppose he earns an income of €3,000.
He gives ten percent.
But his business pays for his car.
His laptop.
And perhaps other benefits that he can also use privately.
Those expenses are not deducted from his personal income in the same way.
Now consider an employee.
He also earns €3,000.
He also gives ten percent.
But he has to pay for his own car.
His own laptop.
And all of his other necessary expenses.
All from the same salary.
Both give €300.
The percentage is the same.
But their reality is not the same.
Therefore:
Equal percentages do not automatically mean equal sacrifice.
The problem is not the business owner.
Nor is it the employee.
The problem arises when we make a percentage into an absolute standard
without taking people's real circumstances into account.
Our Society Is Different
We no longer live in the society of ancient Israel.
Israel was a nation with its own land, its own law, priests, Levites, and a temple. Tithing was part of that social and spiritual order.
Our society is structured very differently.
We have taxes and social welfare systems.
Part of the care for people who might otherwise be forgotten is already shared collectively today.
Think of social assistance, elderly care, and the protection of children.
That is, of course, not the same as giving voluntarily to God.
But it is something we should take into account when we consider what God asks of us today.
God Is Not Asking for a Calculation
And that brings us back to the ten percent.
That ten percent was not a magical number.
It was part of a specific covenant order.
God knew what was needed for:
- the Levites;
- the ministry;
- the vulnerable;
- the community.
Therefore, we should not automatically conclude:
"Israel gave ten percent, therefore every Christian must always give exactly ten percent."
Our society is different.
Our responsibilities are different.
Our financial obligations are different.
And part of the care for those in need is already provided in a different way.
So the question is not:
"How do I get to ten percent?"
But rather:
"What is God asking of me, considering what He has entrusted to me and what I am able to carry?"
Freedom is not a license
But the New Covenant does not mean:
"Then I'll simply give nothing."
On the contrary, Paul calls us to generosity.
The question is not:
"How little can I give?"
But:
"How can I use what God has entrusted to me to be a blessing to someone else?"
That is the responsibility that comes with freedom.
Back to God's Heart
And so we come back to where we began two weeks ago.
God's heart has not changed.
He is still:
The God who sees.
The God who cares.
The God who does not want anyone to be forgotten.
What has changed is the covenant under which we live.
We no longer live under the social order of the Old Covenant.
We live under the New Covenant.
And the New Covenant does not make giving less important.
It makes it more personal.
The question is no longer only:
"What does the Law say?"
But rather:
"What is God placing on my heart?"
Conclusion
Therefore, I do not want us to leave today asking only:
"Do I have to give ten percent?"
I hope we leave with a different question:
"How does God want me to use what He has entrusted to me?"
Perhaps ten percent is a good guideline for you.
Perhaps you are able to give more.
Perhaps, at this moment, you are only able to give less.
But never let it become a matter of fear,
compulsion,
or guilt.
Let it become a matter of:
trust.
responsibility.
generosity.
And above all:
love.
Because in the end,
it is not about the calculation.
It is about the heart behind the calculation.
God does not simply want us to give.
He wants His heart to be visible in our lives.
A heart that sees.
A heart that cares.
A heart that shares.
A heart that is generous.
That is what it means to live under the New Covenant.
Amen.