Was the tithe just for Israel, or is it also applicable to Christians? Must a tithe go only to your local church, or can it be received by any Christian organization? Do we tithe on the net or the gross amount?
Perspectives on Tithing presents in point-counterpoint format the most common views about how Christians are to give of their financial resources, addressing the myriad of questions that surround the complex issue. Ken Hemphill (Empowering Kingdom Growth) and Bobby Eklund (Eklund Stewardship Ministries) contribute "The Foundations of Giving" while the book's editor, David A. Croteau (Liberty University), writes "The Post-Tithing Giving in the New Covenant." A chapter by Reggie Kidd (Reformed Theological Seminary) is called "Tithing in the New Covenant? 'Yes' as Principle, 'No' as Casuistry." Finally, Gary North (Institute for Christian Economics) looks directly at "The Covenantal Tithe," and Scott Preissler (Southwestern Baptist Theological Seminary) provides the epilogue.
David A. Croteau (PhD, Southeastern Baptist Theological Seminary) is professor of New Testament and associate dean at Columbia Biblical Seminary of Columbia International University.
This is truly a great book on the topic of tithing and a great asset to the "Perspectives" series.
Regardless of what you think of the topic now or what you conclude after the book, it's a great introduction. My conclusion is that I'll be doing more research.
However, that being said, here is my analysis of the varying contributions for the four perspectives:
Foundations of Giving (Ken Hemphill and Bobby Eklund) These two contributors argued for the view that tithing is obligatory for Christians. Their arguments assume a 10% tithe. For me, their arguments weren't that very persuasive, and they seem to presume an uncharitable view that those who don't think tithing is obligatory don't want to see it as obligatory because they simply don't want to tithe. I think at the least that's an unfair assumption. Their responses to the other writers were pretty good.
The Post-Tithing View (David A. Croteau) Croteau was by far the most biblically detailed in his presentation; and his arguments were very persuasive (mostly because out of the four presentations, he stood out as dealing with the actual texts of Scripture). He showed how it's really impossible to simply "transfer" tithing from Old Testament to New Testament (the Isrealites didn't tithe on all assets or income, only specific ones), calculating the tithe isn't easy (every tenth animal that passed under the rod was tithed - so 19 animals is the same "tithe" as 10 animals). Further, taking what we can under consideration the numerous tithes in the Old Testament equalled about 23.3% of their "income."
One thing I really enjoyed about his presentation is that he didn't argue from the standpoint that unless something is repeated in the New Testament we should assume it to be null and void (what I think is a very bad form of hermeneutics). He simply dealt with the texts in the Old Testament dealing with the tithe and showed the incomprehensibility of them being "transferred over" to the New Testament (post-Levitical priesthood) era.
His conclusion was a little odd - after showing Scripture doesn't dictate a certain amount he's very dogmatic that people who are well enough off have a moral obligation to give more than 10% while people who are poor have a reprieve to give less than 10%. How he comes up with certain amounts for certain socio-economic tiers was puzzling to me. But overall, his arguments from Scripture were very good.
Croteau's comments in response to the others' presentations were good too. Without just repeating the same thing over and over again, he would still try to make the case that our view of tithing needs to be built on sound exegesis that is internally coherent.
Tithing in the New Covenant? (Reggie Kidd) Kidd's view was a little odd. It seemed to be a "yes" and "no" kind of answer that didn't have a whole lot of exegetical substance to it. Perhaps because the tithing concept is kind of amorphous in Scripture and hard to nail down. So his view very well could be the most Scriptural one. But because it's so odd it's really hard to articulate what that idea of tithing looks like and how it could be brought about.
He made some interesting comments that were worthy of reading when responding to the others.
The Covenantal Tithe (Gary North) After reading North's comments to the other contributors (for which he says, admittedly, the same thing over and over again), his position is that tithing has nothing to do with giving but with an obligatory payment from lesser priests to higher priests. His presentation was by far the weirdest. Having lesser priests and higher priests (other than Christ Himself - 1 Tim. 2:5) seems a very odd idea for a Protestant - yet his entire position is built on that framework.
Pastors in the New Testament are referred to as shepherds, but not priests; yet North tries (in a very convoluted way) to make the New Testament pastors to be the "higher priests" to which the "lower priests" (everyone who's not a pastor) owes 10% of their income.
The theological framework was strained, the exegesis was odd, and the dogma was unconvincing. While I consider myself a theonomist and Christian reconstructionist, I find North's position on this point completely uncompelling from a Scriptural point of view.
What he needed to demonstrate, and didn't at all, was that tithing was not part of the ceremonial law under the Levitical priesthood, but part of the moral law. If that can be demonstrated (which according to John Owen's work on Hebrews, it can't - but quite the opposite as a matter of fact), then for me the argument could be won for tithing advocates. Of course, even then tithing might have to be seen as 23.3% of your income rather than 10% (thanks to the work of David Croteau).
But North didn't do that. While he offered some interesting notions concerning the various tithes in the Old Testament (which spurs more things to study for the reader ;), his overall conclusion doesn't seem sustainable on a theological or exegetical basis.
His comments to other perspectives added very little since he just said the same thing over and over - giving summaries of what he said in his original presentation.
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After all that, I was very impressed (and discouraged and challenged) by the Excursus written by Soctt Preissler. His article was very humbling with the numbers he presented regarding church income. Regardless of one's position on the tithe, it's clear something has to change before the older generation of loyal tithers leave the church militant and join the church triumphant. What that is Biblically, theologically, and practically will need to be left for further study. But a truly fascinating article nonetheless.
Also, Croteau's short history of tithing in the church was a very helpful read. It was good to see that there are giants in the faith that fall on both sides of this issue (whether or not it's obligatory in the New Testament era) - and that from the beginning of the church to today.
The perspectives series is a refreshing take on debated theological issues, and I found this book to be a stellar example of the benefit of this format.
Most authors argued along the same lines - defining their understanding of the OT tithe (with pre-law examples) and then defending their understanding of how New Covenant believers should relate to it. I was introduced to a new view on tithing (the Covenantal Tithe), and was incredibly grateful for the contributions on “grace giving” and post-tithe giving.
I also found the post-tithe chapter to be the most clear in breaking down the Laws of tithing. There are some finer points where I have some struggles with his exegesis, but it was brilliant nonetheless.
Every pastor should read this book to survey the landscape on this very debated issue.
This book played an important role in shaping how I think about tithing. I found its debate-style format especially helpful, as it opened up multiple ways of approaching the practice rather than offering a single, tidy answer.
I was facinated to see, black on white, how the same biblical passages (e.g, Jacob’s vow to tithe, for example) can be read so differently by faithful Christian teachers. That made the book feel honest — it didn’t resolve the issue but has given the reader enough has to decide which interpretation makes most sense.
I also appreciated the way it broadened the conversation beyond tithing by introducing generosity as a distinct but closely related theme.
Overall, a good read for anyone trying to work out what faithful, biblical stewardship of money actually looks like in practice.
Is there any doubt that the work of God would benefit if every Christians gave 10% of their income to their local church? Can you imagine how much the offerings would increase next Sunday? What it would do for the work of worldwide evangelism? What about staff salaries? How many buildings could be paid off more quickly? Isn’t it nice to dream?
In light of all the good it would do, then should not believers tithe? Perhaps they should, but must they? Is the tithe a requirement for New Testament Christians? That is the question dealt with in Perspectives on Tithing: 4 Views. As editor, David Croteau has brought together four different perspectives on this important yet devise issue. He also contributes one of the viewpoints. Each contributor was to specifically interact with the tithing passages that pertain to Abraham, Jacob, Moses, Melchizedek and Jesus.
The titles chosen for each view do a very good job of not spilling the beans, so I am not even going to list them. Instead, I will call them like I see them. The first view is the belief that storehouse tithing is for today. The second view is that you don’t have to tithe. The third view is maybe you do maybe you don’t. The fourth view is yes you absolutely positively have to tithe. After each chapter (viewpoint) the other contributors were given opportunity to respond.
We will begin with the final two viewpoints. Reggie Kidd of Reformed Theological Seminary represents the third view, which he would refer to as “tithing in the New Covenant.” This segment was by far the most frustrating. His answer to the question as to whether Christians ought to tithe is yes and no. “As I have no doubt just made evident, I am reluctant to give specific answers to questions about tithing that many perceive to be vital, such as whether the tithe is a starting point or baseline. I don’t think such questions are vital. I think they trivialize something tremendous. I don’t think the Bible is a rule book for tithing” (p. 117). Yet he does believe tithing is a good starting place. He believes it is up to you and the Holy Spirit.
On the other hand, there is no question as to what the fourth contributor believes. Gary North, a Christian Reconstructionist, is unequivocal. “The tithe is a payment of 10 percent of net income, after deductions for capital expenditures. It is paid in the new covenant era to the judicial equivalent of an old covenant priest: the local congregation” (p. 140). The tithe “is a payment from church members to the church for their membership in the kingdom of priests” (p 156). Not to tithe is to rob God. He does add if “your local church is not worthy of your tithe, transfer your membership. Until then, pay your tithe to it” (p. 156).
Many of the readers will find themselves somewhere between the first two viewpoints. Ken Hemphill and Bobby Eklund (Southern Baptists) combine to give the first perspective, that tithing is for today. They conclude this based upon their understanding that tithing predated the Mosaic Law, especially in the experience of Abraham and Jacob, that Hebrews 7 teaches it, and that Jesus approved it. They believe that the Old Testament “storehouse” refers to the New Testament Church. “Thus the concept of the tithe is still normative for New Testament believers, but it should not be practiced grudgingly as an act of legalism” (p. 42). This reviewer found their arguments to be unconvincing. They draw explicit arguments from things that aren’t implicit in the texts.
David Croteau supplies the second perspective. Being the author of the book You mean I Don’t Have to Tithe? pretty much betrays his viewpoint. I believe he engages the texts more accurately. Referring to the Abraham and Jacob passages he notes the “biblical interpretation principle holds true here: description does not equal prescription” (p. 81). He also is willing to discuss what I believe to be the elephant in the room (or should I say storehouse), which is just how unclear the Old Testament tithe is. Is it 10, 20 or 23.3 percent? He believes it was the latter. However it is a moot point. “Each of the three main tithes has been fulfilled in the New Testament. The Levitical tithe, the festival tithe, and the charity tithe are no longer binding of Christians because there are fulfilled” (p. 80). Besides, what is the correlation between the fruit of the land or livestock and monetary income? He provides a very a helpful alternative to the tithing model on page 83 (table 8) to help someone determine their giving amount. He especially warns, “Affluent Christians giving 10 percent should not think that they have fulfilled the giving requirements of Scripture” (p. 83).
I have always found this “differing perspectives” format beneficial. I especially appreciate the brief rebuttals after each argument is presented. The flaw in this book however is that the editor is one of the contributors and this bias shows in the introductory material and the appendix.
Regardless of which side of the tithing debate you fall, this book will be helpful to understand the opposing positions.
As far as getting varied perspectives on whether tithing is or is not required for Christians today it is a fairly good book. Croteau wants the discussion to be civil; sadly it degenerates in some instances into the same old ad hominem that plagues this topic.
However, in all the discussion, none of the authors brought up one of the most important passages in all of Scripture regarding the Law: Acts 15:1-32. This section discusses whether newly converted Gentiles (most of whom would not be familiar with the Law of Moses) were required to follow it: the answer is NO except in four specifically enumerated circumstances, the tithe NOT being among them.
One would think that this would have gotten SOME mention, but somehow it was completely ignored. For that, and the deterioration of civil discussion later in the book, I can only give it a neutral 3-star rating.
I enjoyed reading it for the most part. It really felt like a lesson in how different hermeneutical approaches to the Bible yield very different results.
I felt that David Croteau was most accurate in how he handled the Bible.
While I disagree with Reggie Kidd I thought he had good things to say.
Bobby Eklund and Ken Hemphil's section seemed to have a fair bit of stuff that felt speculative.
Gary North's section felt like someone building a house with very little support. Very rarely using the Bible to ground his assertions, and many times when he did the passage he used didn't prove his case.
A useful book in this viewing this important topic. As Croteau states in the introduction, much of the debate over tithing relates to views of the relationship between the Mosiac law and Christians” (p. 2). Through a hermeneutical lens, some would suggest if an O.T. law is not repeated in the N.T., it can then be repealed. Conversely, others would state that if an O.T. law in not expressly repealed, then it continues (p. 5).
Good to be introduced to various perspectives but… the academic quality of the essays seems subpar. These guys are not kind or very gracious to one another (haha)
This is a helpful little work save for the fact that Gary North is one mean-spirited contributor... Bottom line: If you see the Bible as having a Covenantal structure (i.e. Reformed), there is simply no way to not accept that tithing as a starting point standard for giving is God's command. It is powered by grace to enable us to give willingly and joyfully. But 10% still stands as the BEGINNING of God's standards for generosity.
An interesting view for a Mormon into the way the evangelical community sees tithing. Lots of biblical analysis, along with the occasional flawed tax math.
I'll keep the review concise. I'm not a huge fan of the "Perspectives" series because of the brevity of each chapter and the chance for all dissenting voices to chime in after each proponent shares their particular view. This work, while beneficial in parts, falls victims to losing the main point of each chapter due to the rebuttals. Added to that in this volume is the writing and attitude of Gary North. It's never good to leave a book where differing views are offered only able to think about a single contributor because of his tone. Overall the book would have been better without North's participation.
On a positive note the chapters by Reggie Kidd and David Croteau are worth reading. They, of all the contributors help frame a conversation around tithing that could move a church forward towards unity in spirit and practice. I'm grateful for their refreshing voices in an area that most churchgoers and pastors bristle at having to engage.