We often think of the word “tithe” as 10 percent and that’s what the word means. The Hebrew word, מַעַשֵׂר (ma’aser) usually describes one tenth of a person’s goods dedicated to God. But what if I told you that God’s description of the tithe was much more than just 10 percent? What if I told you God called the people of Israel to give to Him as much as 40 percent of their goods or income each year?
In his commentary on the book of Malachi Allen Ross makes a strong case that a faithful Israelite who followed the Law would give 40 percent of his family income to God each year. Ross says that when you add up the giving expected for the priests, for the temple, for the annual pilgrimages, for the third and fifth year tithes to the poor, for the three festivals (Pentecost, Purim, and Passover), for the sin and trespass offerings, for the Sabbath year of rest for crops, and when you add up the cost of leaving the corners of crops unharvested so the poor could glean, that total “would exceed 40% a year.”[1]
When God was addressing the Israelites in the book of Malachi one of His issues with Israel was that they were not giving like they should have been giving. God says in Malachi 3:10, “’Bring the whole tithe into the storehouse, so that there may be food in My house, and test Me now in this,’ says the LORD of hosts, ‘if I will not open for you the windows of heaven and pour out for you a blessing until it overflows.’”[2]
As I’ve shown you earlier, the “whole” gift for Israel was a significant percentage of their income. Here God says, “bring the whole tithe into the storehouse.” The whole tithe was likely about 40 percent.
So that describes what Israel was supposed to do in the Old Testament and in Malachi’s time (400 BC), but what about for us now? How much do we give now? When we read the New Testament we might expect the apostles Paul, John, James, and Peter to affirm what the Old Testament taught about giving a tithe, but they don’t. And they don’t because Christ fulfilled the Law. Because we live in the age of grace—not under the rule of Law—giving for us is very different than for the Israelites in Malachi’s book. As Gentiles (that’s you and me because we are not Jewish) we give a portion of our income to God and that amount is different for each person.
As New Testament believers living in the time of grace, we are supposed to give generously and joyously. Paul told the believers in Corinth, “On the first day of every week each one of you is to put aside and save, as he may prosper, so that no collection be made when I come” (1 Corinthians 16:2). So what we do is pray about what God wants us to give and allow Him to lead. If we are in a place where we are giving a very small amount, perhaps we should pray and ask God if He is leading us to give more. If our giving is sporadic, perhaps we should pray and ask if God is leading us to give more consistently.
I believe we should give to God proportionately and consistently. The late theologian Charles Ryrie once said, “Every believer owes 100 percent of what he is and what he has to God. The question, then, is not only how much I give, but also how much I spend on myself.”[3] Remember that the New Testament teaches the percentage is not as important as the principle that we give proportionately and consistently.
[1] Allen Ross, Malachi Then and Now (Bellingham, WA: Lexham Press, 2016), 160-161.
[2] Scripture taken from the New American Standard Bible, Copyright The Lockman Foundation 1960, 1962, 1963, 1968, 1971, 1972, 1973, 1975, 1977, 1995. Used by permission.
[3] Charles Ryrie, Balancing the Christian Life (Chicago, IL: Moody Publishers, 1969), 89.