We know that the law of Moses mandated the tithe (see
Lev. 27:30-33), at least in part to support the ministry of the Levites
(Num. 18:21-24). Like many other laws, however, it was frequently
observed in the breach, although the prophets insisted that failure to
pay the tithe was nothing less than robbing God (Mal. 3:6-12).
There were also offerings to be paid. Moreover, faithful Israelites were to be generous with their alms, so that the poor of the land were supported.
In practice, the prophets found themselves inveighing
against greed and social injustice (e.g., Amos) and against a raw form
of capitalism that squeezed out the poor (Isa. 5:8-10). In other words,
even within the Old Testament we should be careful not to isolate the
tithe from broader demands of generosity and social justice.
The only passage in the New Testament that explicitly
authorizes the tithe does so in a rather backhanded way: "Woe to you,
teachers of the law and Pharisees, you hypocrites! You give a tenth of
your spices. … But you have neglected the more important matters of the
law—justice, mercy, and faithfulness. You should have practiced the
latter, without neglecting the former" (Matt. 23:23, NIV).
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