The History and Practice of Tithing

What is a Tithe?

A tithe is a customary practice of contributing a tenth of one's income or assets for religious purposes. The term "tithe" originates from the Old English word "teogothian," which means "tenth". The concept of tithing dates back to Old Testament times and was adopted by the Christian church, where laypeople contributed a 10th of their income for the support of the clergy, maintenance of churches, and assistance to the poor.

Biblical Origins of Tithing

In the Old Testament, the practice of tithing was a tax that the Jews were required to pay to support their theocratic nation and its officials, including the Levites and priests, who received no land as an inheritance. There were three tithes in the Old Testament:

1. The Levites' Tithe: A 10% tax on all crops, livestock, and other possessions to support the government officials.
2. The Temple Tithe: A tax collected to underwrite the cost of all the festivals and religious ceremonies.
3. The Poor's Tithe: A tax payable every third year to provide a welfare safety net for the poor in Israel.

The Jewish tax system was a flat tax of 23.33%, with additional "taxes" for harvesting fields and supporting the temple.

Tithes in the New Testament

In the New Testament, the concept of tithing is mentioned on three occasions, but it is not presented as a requirement for Christians. Jesus tells the Pharisees to tithe (Matthew 23:23), and the Pharisee in Luke 18:9-14 is praised for tithing, acknowledging that he has kept all the law, including tithing. The third reference is a historical note about Abraham paying a tithe to Melchizedek from his spoils of war (Hebrews 7:5-10).

While the New Testament does not explicitly require tithing, some Christians and certain churches, such as the Latter-day Saints and Seventh-day Adventists, do practice tithing.

The End of Tithing

Tithing was abolished in various countries throughout history. In France during the Revolution, tithes were repealed without compensation to tithe holders. Italy abolished tithes by 1887. In England, the tithe was commuted for a rent charge in 1836 and abolished in 1936. New methods of taxation were developed in countries that provided financial support for the church through government funds.

Tithes and Offerings Today

Today, tithing is not a legal requirement in the United States, but it is still practiced by some Christians and churches. Some Christians voluntarily tithe as a form of giving to their church, showing their love for God and supporting the spread of the Gospel.

Differences Between Tithes and Offerings

Tithes are a set amount of 10% of one's income, while offerings are contributions above and beyond the tithe, often given spontaneously and cheerfully. The Bible encourages Christians to give cheerfully, not grudgingly or out of necessity.

In conclusion, the practice of tithing has a long history in both the Old and New Testaments, and while it is not a legal requirement for Christians today, it continues to be a form of giving for many individuals and churches.