Tithing: Underlying Principles

The biblical basis of tithing is complex and our understanding is that it cannot be viewed as a binding mandate on all Christians regardless of economic or spiritual circumstance. But two points must be made. Firstly and as we might expect, tithing embodies key principles that should guide our giving. Secondly, the appeal to "free will giving" as the NT principle is too simplistic. Paul's appeal to give as the heart desires (2 Cor 9:7) was preceded by clear guidance on how to give (1 Cor 16:2). As someone once said, when it comes to sacrificial giving the peoples' threshold of pain can be very low!

• First and foremost tithing is about proportional giving and the importance of this cannot be underestimated. Proportional giving reconnects giving and lifestyle and is the foundation of truly generous giving. One large church calculated that if the entire adult congregation was tithing on minimum wage their income would exceed their current income. Frankly giving 2% of income would transform the finances of many churches.
• Tithing provides the clear guidance that people need when they make their giving decisions. Without ambiguity tithing tells me what I should give to God. Research into giving in 2004 noted the difficulties donors have in navigating the complex questions of where and how much to give. If we choose not to teach tithing we must still provide guidance and that is the key purpose of the gift array that forms part of the case statement.
• Tithing is by most people's standards a challenging ask. The challenge of the ask underlines the importance of the invitation to give. The tithe honours God with a gift that is meaningful in relation to what has been given to us. The blunt reality is that casual, low level gifts that we barely notice cannot express gratitude or honour. "I will not sacrifice to the Lord my God burnt offerings that cost me nothing" (2 Sam 24:24 )
• Tithing by definition roots giving in a biblical framework and in the worshipping community. General talk about giving is often calibrated around the financial need of the church, either as the intentional purpose of the speaker or in the unconscious reflection of the hearer. But tithing is resonant of a God dimension, a biblical dimension. If we do not talk tithing we must be careful to use biblical categories of grace and honour and gratitude and not frame everything around a financial transaction.