The Levites, in turn, were to give a tithe of their income to provide for the high priest. “Thus ye also shall offer a heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD'S heave offering to Aaron the priest” (Num 18:28).
The tithe consisted of the products of the land, the trees and the flocks. “And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD.” “And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD” (Lev 27:30, 32).
The law of tithing continued up to the Cross. “Woe unto you, scribes and Pharisees, hypocrites! For ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law” (Mat 23:23). “The Pharisee stood and prayed thus with himself, God … I give tithes of all I possess” (Luk 18:11, 12).
The only ones ever authorized to receive tithes were the Levites. Ever since the destruction of the Temple in 70 AD, it has been impossible to keep the tithing law. Today, Orthodox Jews do not tithe. No one is qualified to receive tithes now that the priesthood and temple are gone.
What of the Christian’s giving? Most consider the OT tithe as a guide line (which is ok if that’s what you want to give because now there is no set limit on giving—NC). But the NT lays down no specifics whatsoever as to giving. The believer is under no external law for any part of his new life. As in every other aspect of his life, the believer is motivated and guided in his giving by the indwelling Holy Spirit. “For the law of the Spirit of life in Christ Jesus hath made me free from the law of sin and death.” (Ro 8:2).
Our giving is to be governed by grace; it is a gift of the Spirit. “Having then gifts differing according to the grace that is given to us … he that giveth, let him do it with liberality” (Ro 12:6,
. “Therefore, as ye abound in everything, in faith, and utterance, and knowledge, and in all diligence, and in your love to us, see that ye abound in this grace (of giving) also.” (2Co 8:7).The Lord Jesus Christ is our Life (Col 3:4), and we belong to Him—all that we are, and all the He has entrusted to us. Not even our human concern and emotions are to motivate and govern our giving.
By His Spirit, the Lord Jesus is to direct our entire life, including our giving. It is to be the “love of Christ that constraineth us” (2Co 5:14). It is to be the Lord Jesus reaching out and meeting the needs of others through us—His love alone is the governing principle. “Though I bestow all my goods to feed the poor, and though I give my body to be burned, and have not (His) love, it profiteth me nothing” (1Co 13:3).
Spirit-directed giving requires spiritual growth. The privilege of sharing, and the responsibility of proper giving, is best carried out on a personal, individual basis. Know to whom you are giving, why, when and how much. In giving to a specific ministry, for instance, it is essential to find out about the work, and those who administer it. Develop a personal relationship where possible.
If the Father has established a ministry and is pleased with the fruit of it, He will move upon the hearts and minds of His people for that work without any pleading, subtle or otherwise, for money. He will cause and enable His people to give specifically and spontaneously.
Instead of heeding the pleas of men for support and dutifully or emotionally contributing out of necessity, we are to listen to the still, small voice from within. We are to hear the voice of the Good Shepherd, and follow where He directs—and He it is who has promised to care for His needy sheep.
In reliance upon and obedience in Him, we will know how to give; not in response to a plea, but by the Spirit’s direction in our minds and hearts. “Verily I say unto you, Inasmuch as ye have done it unto one of the least of these My brethren, ye have done it unto Me” (Mat 25:40).
“But this I say, He who soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver. And God is able to make all grace abound toward you; that ye, always having all sufficiency in all things, may abound to every good work. As it is written, He hath dispersed abroad; He hath given to the poor: His righteousness remaineth forever” (2Co 9:7-9).