One of the first “principles” a new believer learns is tithing. He is instructed to give 10% of his income to the church, and he is told that to give less is to steal from God. He places his tithe in the offering plate, believing that it is given to God; yet 99% of the money goes to support the denomination, pay interest on the mortgage for the church’s new building project, upgrade the sound system, improve lighting in the sanctuary, purchase new choir music, and pay a middle- or upper-class salary to the senior pastor, associate pastor, youth pastor, and music director.

Were the early Christians any different?

Is tithing required?

The word tithe means “tenth,” and the principle of tithing was established as part of the Mosaic Law in order to support the Levites (who had no inheritance in the land of Israel, unlike the other tribes) as well as immigrants, orphans, and widows (see Deuteronomy 14:22-29).

However, when Jesus came, He fulfilled the Law in its entirety: “For Christ is the end of the law for righteousness to everyone who believes” (Romans 10:4). Ephesians 2:14-15 adds, “For he himself is our peace, who has made us both one and has broken down in his flesh the dividing wall of hostility by abolishing the law of commandments expressed in ordinances.”

As a result, no instruction is given in the New Testament regarding tithing. Rather, the three primary passages about giving teach that it should be completely voluntary. No one is required to give a fixed amount or percentage:

• “Whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.” – 2 Corinthians 9:6-7
• “There was not a needy person among them, for as many as were owners of lands or houses sold them and brought the proceeds of what was sold and laid it at the apostles’ feet, and it was distributed to each as any had need.” – Acts 4:34-35
• “On the first day of every week, each of you is to put something aside and store it up, as he may prosper, so that there will be no collecting when I come. And when I arrive, I will send those whom you accredit by letter to carry your gift to Jerusalem.” – 1 Corinthians 16:2-3

Following these teachings, the early Christians likewise did not instruct new believers to tithe ten percent of their income. Like the New Testament writers, they believed that giving should be voluntary:

• “On the monthly day, if he likes, each puts in a small donation – but only if it is his pleasure and only if he is able. For there is no compulsion; all is voluntary.” – Tertullian (c. 197)
• “The wealthy among us help the needy. . . . Those who are prosperous and willing give what each thinks fit. And what is collected is deposited with the president [of the church], who gives aid to the orphans and widows.” – Justin Martyr (c. 160)
• “Instead of the Law commanding the giving of tithes, He taught us to share all our possessions with the poor. . . . [The Jews] had indeed the tithes of their goods consecrated to Him. In contrast, those who have received liberty set aside all their possessions for the Lord’s purposes, bestowing joyfully and freely . . . since they have the hope of better things.” – Irenaeus (c. 180)

You have done it for Me

The early Christians did not preach tithing. However, as seen in the previous two quotations, they believed strongly in helping the poor and needy. When they gave, it was not to support church functions, maintain a building, or pay salaries to the leadership. Rather, they (1) helped the poor directly and/or (2) contributed to the church’s fund that helped the poor. To the early believers, caring for the poor and needy (particularly orphans and widows) was an essential part of the Christian life:

• “Christians love one another. They do not turn away their care from widows, and they deliver the orphan from anyone who treats him harshly. He who has, gives to him who has not. And this is done without boasting.” – Aristides (c. 125)
• “Let the poor be taken care of as much and as well as possible. I speak especially of those who have stood with unmovable faith and have not forsaken Christ’s flock.” – Cyprian (c. 250)
• “They should take care of elderly people. . . . ‘He that pities the poor lends to the Lord’ [Prov. 19:17]. Also, ‘Inasmuch as you have done it unto the least of these My brethren, you have done it to Me’ [Matt. 25:40].” – Clement of Alexandria (c. 195)
• “It is an equally great work of justice to protect and defend orphans and widows who are destitute and stand in need of assistance. Therefore, the divine law commands this to everyone.” – Lactantius (c. 304-313)
• “The ransoming of captives is a great and noble exercise of justice. . . . Yet, he who does it to a stranger and an unknown person, he truly is worthy of praise. For he was led to do it by kindness alone. . . . Nor is it less of a great work of justice to protect and defend orphans and widows who are destitute and stand in need of assistance. Accordingly, the divine law prescribes this to all. . . . [A Christian] should meet death promptly and boldly, for he knows that he leaves his beloved ones to the care of God and that they will never lack protection. . . . To undertake the care and support of the sick, who need someone to assist them, is part of the greatest kindness and love. . . . The last and greatest office of godliness is the burying of strangers and the poor.” – Lactantius (c. 304-313)
• “God himself cries out, ‘Break bread to the needy’ [Isa. 58:7]. There is no need to visit with merely words, but with aid. It is wicked for your brother to be sick because of lack of food. Do not satisfy him with words. He needs meat and drink!” – Commodianus (c. 240)
• “Why do you discriminate between persons? Why do you look at bodily forms? . . . Be generous to the blind, the feeble, the lame, and the destitute. For they will die unless you bestow your gifts upon them. They may be useless to men, but they are of service to God. For He preserves life in them and endows them with breath. . . . This is the chief and truest advantage of riches: not to use wealth for the particular pleasure of an individual, but for the welfare of many. It is not for one’s own immediate enjoyment but for justice, which alone does not perish.” – Lactantius (c. 304-313)
• “See how much he sins in the church – he who prefers himself and his children to Christ! Such a person preserves his wealth and does not share his abundant estate to relieve the poverty of the needy.” – Cyprian (c. 250)
• “When one has pity on the poor, he lends to God. And he who gives to the least gives to God. These are spiritual sacrifices.” – Cyprian (c. 250)
• “‘Blessed is he who considers the poor and needy: in the evil day God will deliver him’ [Ps. 41:1]. . . . Even a small work is of advantage, for it says in the same place: ‘And whoever shall give to one of the least of these to drink a cup of cold water in the name of a disciple, truly I say unto you, his reward shall not perish’ [Matt. 10:42]. That alms are to be denied to none, it also says in the same place, ‘Give to everyone who asks you’ [Matt. 5:42]. . . . Of this same thing also in the second epistle to the Corinthians: ‘Let your abundance supply their need, that their abundance also may supply your need, that there may be equality: as it is written, He who had much had nothing left over; and he who had little had no lack’ [2 Cor. 8:14-15].” – Cyprian (c. 250)

Share your bread with the hungry

The emphasis the early Christians placed on almsgiving (aiding the poor and needy) is no new doctrine. Rather, it is clearly taught in both the Old and New Testaments:

• “Is not this the fast that I choose: to loose the bonds of wickedness, to undo the straps of the yoke, to let the oppressed go free, and to break every yoke? Is it not to share your bread with the hungry and bring the homeless poor into your house; when you see the naked, to cover him, and not to hide yourself from your own flesh? . . . Then you shall call, and the Lord will answer; you shall cry, and he will say, ‘Here I am.’ If you take away the yoke from your midst, the pointing of the finger, and speaking wickedness, if you pour yourself out for the hungry and satisfy the desire of the afflicted, then shall your light rise in the darkness and your gloom be as the noonday. And the Lord will guide you continually.” – Isaiah 58:6-11
• “Come, you who are blessed by my Father, inherit the kingdom prepared for you from the foundation of the world. For I was hungry and you gave me food, I was thirsty and you gave me drink, I was a stranger and you welcomed me, I was naked and you clothed me, I was sick and you visited me, I was in prison and you came to me. . . . Truly, I say to you, as you did it to one of the least of these my brothers, you did it to me.” – Matthew 25:34-40
• “Sell your possessions, and give to the needy. Provide yourselves with moneybags that do not grow old, with a treasure in the heavens that does not fail, where no thief approaches and no moth destroys.” – Luke 12:33
• “Religion that is pure and undefiled before God the Father is this: to visit orphans and widows in their affliction, and to keep oneself unstained from the world.” – James 1:27
• “If a brother or sister is poorly clothed and lacking in daily food, and one of you says to them, ‘Go in peace, be warmed and filled,’ without giving them the things needed for the body, what good is that? So also faith by itself, if it does not have works, is dead.” – James 2:15-17
• “But if anyone has the world’s goods and sees his brother in need, yet closes his heart against him, how does God’s love abide in him? Little children, let us not love in word or talk but in deed and in truth.” – 1 John 3:17-18

Giving to the church

Early believers would care for the poor and needy on their own, but they would also give food, money, and other practical items to the church’s fund in order to care for the poor in the church and the community. The leaders of the church were responsible to manage this distribution to the poor and needy:

• “[In apostolic times, Christians] used to sell houses and estates so that they might lay up for themselves treasures in heaven. They presented the proceeds from them to the apostles, to be distributed for the use of the poor.” – Cyprian (c. 250)
• “What is collected is deposited with the president [of the congregation], who gives aid to the orphans and widows.” – Justin Martyr (c. 160)
• “Though we have our treasure chest, it is not made up of purchase money, as of a religion that has its price. Rather, on the monthly day, if he likes, each puts in a small donation – but only if it is his pleasure and only if he is able. For there is no compulsion; all is voluntary. These gifts are . . . to support and bury poor people, to supply the needs of boys and girls destitute of means and parents, and of old persons now confined to the house. These gifts also help those who have suffered shipwreck . . . or are shut up in the prisons for no reason other than their faithfulness to the cause of God’s church.” – Tertullian (c. 197)
• “Let the presbyters be compassionate and merciful to everyone – bringing back those who wander, visiting all the sick, and not neglecting the widow, the orphan, or the poor.” – Clement of Rome (c. 96)
• “Let the bishop . . . dispense in a right manner the freewill offerings that are brought in for the poor.” – Apostolic Constitutions (compiled c. 390)

As mentioned previously, the early Christians did not pay a fixed amount to their church leaders. However, they believed, as Scripture teaches, that their ministers should be supported (1 Timothy 5:17-18; 1 Corinthians 9:13-14). Church leaders took a small portion from the offerings that were collected for the poor and needy in order to support themselves and their families. As a result, the leadership typically lived near poverty level, as they were not lovers of money (1 Timothy 3) and desired to meet the needs of as many people as possible. The heretical groups paid salaries to their leaders, but the Christian bishops and deacons took only as much as was necessary for them and their families.

What went wrong?

The teaching of the early Christians was simple: help the poor and needy, and give to the church so that it can do the same. However, this concept was gradually lost starting in the fourth century during the reign of Constantine. As Christianity became a legal religion and eventually the state religion, churches began to construct ornate buildings and (for the first time in history) pay their ministers a salary. In order to pay these expenses, Constantine instituted a 10% tax or tithe, a practice that continued for over a thousand years in the state churches of Europe and the American colonies. However, as America and other European colonies won independence, many of them wrote constitutions outlawing a religious tax. Suddenly, the church was without its primary source of income. As a result, church leaders began to teach the Old Testament principle of tithing, proclaiming it as a requirement (or, at the very least, a strong suggestion) for believers today.

Today, most churches have lost the Biblical mandate of caring for the poor and needy. Instead, they pass the offering plate at nearly every service (preceded by a mini-sermon on tithing), sell raffle tickets, and host fundraisers, bake sales, sports events, and bingo games. The majority of the income no longer goes to helping orphans, widows, and the needy. Rather, it supports the church leaders, the church building, and countless church functions.

Conclusion

As Christians, we are responsible to know where our money is going. If you give to a church or a charitable organization, does a large percentage of your contribution go to salaries, overhead, and advertising? Or does it actually feed the hungry, shelter the homeless, and provide for the needy? In addition, many of us have friends or acquaintances who are struggling to feed their families, pay medical bills, or give their children a Christian education. Are we doing our part to shine the light of God’s kingdom in our circles of influence? “Truly, I say to you, as you did it to one of the least of these my brothers, you did it to me” (Matthew 25:40).