The word "tithe" means "tenth" just like "quarter" means "fourth." Tithing as preached in modern churches means giving one tenth of one's income to the church. There are differences of opinion as to whether this tenth is to be figured on the gross salary or on the net salary.
First mention of 10 percent is
Genesis 14:20 where Abraham gave one tenth of the battle spoils to a local king/priest named Melchizedek. No record of how Abraham decided on this specific amount. No record before or after of Abraham giving ten percent of his cattle, produce, etc.
Gen 28:22, Jacob leaving home, had an encounter with God. God promised to protect and keep him and bring him back home. He also promised the land to him and his descendants. Jacob promised to give God 10 percent of anything that He (God) gave him. Jacob was gone for 20 years and there is no mention in the Bible of whether or not he gave God 10 percent. I really don't know how or where he could have given it.
Tithing was part of the law of Moses. A tithe went to the Levites for their service in the tabernacle (
Numbers 18:21-28). This is known as the Levitical tithe. The Levites then paid one tenth to the priests. A second tithe of the agricultural produce was to be eaten as part of the celebrations (
Deuteronomy 14:22-27). Every third year there was a tithe of produce to provide food for the needy (
Deut. 14:28-29). There are differences of opinion as to whether this third tithe was in addition to the second tithe or if it replaced the second tithe in years 3 and 6 of the 7 year cycle. If it was in addition to the second tithe, that's where the figure of 23 percent comes from that is usually quoted as required in the Old Testament. I think the old Herbert W. Armstrong cult, The Worldwide Church of God, required 30 percent from the members. The third "tithe" was to be used for expenses to travel and celebrate the Old Testament feasts. This group practiced the OT sabbaths and dietary laws but not the animal sacrifices.
There is no command in the New Testament to bring ten percent to the Temple or church or anywhere but tithing was being practiced by at least some of the Jews. Jesus did mention tithing in
Matthew 23:23-24 where He condemned those who carefully followed the external and visible aspects of the law but missed its real spiritual meaning or the important stuff. Some use this verse to prove tithing as a requirement of the New Testament because Jesus said that they should have tithed but not neglected the important part of the law which He said was justice, mercy, and faithfulness. In the Message this reads, " 23 You're hopeless, you religion scholars and Pharisees! Frauds! You keep meticulous account books, tithing on every nickel and dime you get, but on the meat of God's Law, things like fairness and compassion and commitment--the absolute basics!-you carelessly take it or leave it. Careful bookkeeping is commendable, but the basics are required. 24 Do you have any idea how silly you look, writing a life story that's wrong from start to finish, nitpicking over commas and semicolons?" The Pharisee in the parable of Jesus in
Luke 18:9-14 listed tithing as one of his good works that he boasted about.
In Acts chapter 15 there was a council in Jerusalem to decide what part of the Old Testament law was binding on New Testament believers. This may have been late A.D. 49 or early A.D. 50. Some were teaching that in order to be saved a person had to be circumcised and convert to Judaism. Peter referred to the OT law as a yoke which neither they nor their fathers were able to bear. It was decided that only a few OT requirements would be part of the NT requirements and tithing is not listed as one of those requirements.
Some think tithing is mentioned in
1 Cor 16:1-4 where Paul encourages the saints in Corinth to provide a fund for the poor. They were to do this on "the first day of the week" which was probably what would be Saturday evening to us. The Sabbath would have been over at sundown Saturday, and the first day of the week would have been just another workday, so some met together in what we would call a NT assembly on Saturday evening or "the first day of the week." They were encouraged to give "as God has prospered." No set amount is specified. The NEB uses the term, "a sum in proportion to his gains," and some believe that could mean ten percent. I think that is stretching it a bit.
In
Hebrews 7:1-1- the author talks about Abram paying tithes and says that at the time the epistle was written there were still people (the Levites) receiving tithes. This was written before the destruction of the temple. After the temple was destroyed and the sacrificial system ended, I don't know how or if tithing was still practiced in Judaism. The priests sort of passed out of the picture and the teachers or rabbis then became prominent as far as influencing and shaping Judaism over the centuries.
Some believe that since it is recorded that Abraham gave 10 percent on that one occasion in
Genesis 14, we should do as well as he and give as much or more than he. Also, since 10 percent was required under the law, we who live under a better covenant should give at least that much. Fine, if a person wants to give 10, 20 or 30 percent that is OK with me, but I find no NT requirement to give any specific amount and do not think some one else can tell me how much or how often to give. I think tithing falls into the same category as sabbath keeping or keeping kosher which according to Romans chapter 14 is OK if one wants to do it and OK if one does not want to do it,
Romans 14 teaches that if a person practices these things he is not to look down on a person who does not practice them, and if a person does not practice them he is not to look down on a person who does practice them..
Some churches require prospective members to promise 10 percent of their income to the church when they apply for membership. Among some performance based churches, failure to give 10 percent is looked upon as "disobedience to God's law" and therefore a person who does not give that much has lost his salvation.