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MY TEACHING ON TITHE Understanding Tithing Under the Old and New Covenants By Rev. Sam U. Akpeji (Republished with permission.)

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  • Editor's Note: This article was originally written by Rev. Sam U. Akpeji and is republished on SDC World with his express permission. The views expressed are those of the author and are published to encourage biblical study and thoughtful reflection on Christian giving.

Tithing was Abraham's personal response to God, who gave him victory and abundant spoils from the war. It was a single act, not an established practice.

God did not suddenly make tithing a law for Israel without a foundation. Rather, it became a divine demand because of the vow Jacob (Israel) made to Him.

Jacob vowed:

"If You keep me safe on this journey and bring me back safely, I will give You a tenth of all You give me." (Genesis 28, paraphrased)

It is God's nature to hold us accountable for the vows we willingly make to Him. God therefore required all Israel to fulfil what their father had vowed.

Jacob's vow also included the promise:

"I will build a house for You here."

God also required the fulfilment of that promise.

Before asking Israel to give tithes, God first took Levi, one of Jacob's sons, as His own portion among the children He had given Jacob. He declared:

"Levi shall be holy unto Me."

God is a Master Strategist and Arranger.

Since God would not literally consume the tithes brought by Israel, He ordained that Levi and his descendants, who would serve exclusively in His house, should live from the tithes brought by the people.

Thus, under the Law, both the tithes of Israel and the tribe of Levi became holy unto the Lord.

The phrase holy unto the Lord simply means belonging to God.

Whenever an Israelite received income, he understood that a portion of it belonged to God. That portion was brought into God's house and became the provision for the Levites, whose full-time responsibility was to serve in the house of God.

God made this compulsory.

Failure to obey attracted a curse upon their income, while obedience brought God's blessing.

An Important Observation

These commands were given specifically to Israel, not to the Gentile nations.

Jesus encountered this practice during His earthly ministry and affirmed that it should be practiced (Matthew 23:23). However, this was still under the Mosaic Law.

It is important to remember that Jesus lived and died under the Law.

What Changed at the Cross?

When Jesus died, every demand of the Law upon Israel was fulfilled in His death.

He redeemed Israel from the curse of the Law.

Paul explains this transition:

"Christ redeemed us from the curse of the law... so that the blessing of Abraham might come upon the Gentiles..." (Galatians 3:13-14)

That includes us today.

When Christ died:

  • The curtain of the Temple was torn from top to bottom.
  • The Temple rituals came to an end.
  • The Levitical priesthood gave way to the eternal priesthood of Jesus Christ, our High Priest after the order of Melchizedek.

What Then Happened to Tithing?

This is where we must be careful.

What changed was not the heart of giving, but several important aspects of tithing.

1. The compulsion to pay it changed.

It is no longer enforced as a legal obligation under the Law.

2. The recipient changed.

Our giving is now directed in honour of Jesus Christ, our Great High Priest, and for the work of His Kingdom.

3. The motive changed.

We no longer pay tithes because of a vow or legal obligation.

We give as an act of worship to Christ.

Giving should now be voluntary, willing, and cheerful.

As Scripture says:

"God loves a cheerful giver."

The Purpose Has Never Changed

The central purpose of Malachi 3 remains clear:

"...that there may be food in My house."

If we miss that purpose, we miss the entire point.

God still desires that there be provision in His house.

His house is no longer merely the Temple building, but the gathering of His people.

Acts 6 demonstrates how provision was distributed among God's people.

Barnabas, who was himself a Levite from Cyprus, sold his land and laid the proceeds at the apostles' feet (Acts 4).

Those who once lived from the tithes had themselves become generous contributors to God's work.

Bottom Line

Give your tithe to God's house whenever you are moved to do so, as often as you are able, as an act of worship to God, so that there will be abundant provision in His house.

Do it cheerfully, because God loves cheerful givers.

Whoever God loves, He blesses.

Therefore, giving tithes still brings God's blessing.

However, under Christ, there is no longer a curse attached to not giving.

God bless you for reading.

About the Author

Rev. Sam U. Akpeji is a Bible teacher and minister of the Gospel committed to helping believers understand Scripture with clarity and practical application. This article is republished on SDC World with the author's express permission.

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