In the biblical context, tithes refer to the practice of giving one-tenth of one's income or produce to support religious institutions and the work of the ministry. The concept of tithing is deeply rooted in the Old Testament and is seen as an act of obedience and worship to God. However, the withholding of tithes is addressed in Scripture as a serious issue, often associated with disobedience and spiritual decline.

Old Testament Context

The practice of tithing is first mentioned in Genesis 14:20, where Abram gives a tenth of everything to Melchizedek, the king of Salem and priest of God Most High. The Mosaic Law later formalizes tithing as a requirement for the Israelites. Leviticus 27:30 states, "A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD." The tithe was intended to support the Levites, who had no inheritance of land, as well as the poor, widows, and orphans (Numbers 18:21-24; Deuteronomy 14:28-29).

The withholding of tithes is addressed in the prophetic literature, particularly in the book of Malachi. Malachi 3:8-10 poses a rhetorical question: "Will a man rob God? Yet you are robbing Me! But you ask, ‘How do we rob You?’ In tithes and offerings. You are cursed with a curse, yet you—the whole nation—are still robbing Me. Bring the full tithe into the storehouse, so that there may be food in My house. Test Me in this," says the LORD of Hosts. "See if I will not open the windows of heaven and pour out for you blessing without measure."

This passage highlights the spiritual and material consequences of withholding tithes. The Israelites' failure to bring the full tithe resulted in a curse, affecting their prosperity and relationship with God. The call to "bring the full tithe" is accompanied by a promise of abundant blessing, emphasizing the importance of faithfulness in giving.

New Testament Perspective

While the New Testament does not explicitly command tithing, it upholds the principles of generosity and support for the ministry. Jesus acknowledges the practice of tithing among the Pharisees but criticizes them for neglecting justice, mercy, and faithfulness (Matthew 23:23): "Woe to you, scribes and Pharisees, you hypocrites! You pay tithes of mint, dill, and cumin, but you have disregarded the weightier matters of the Law: justice, mercy, and faithfulness. You should have practiced the latter, without neglecting the former."

The early church demonstrated a spirit of generosity, as seen in Acts 4:32-35, where believers shared their possessions to meet the needs of the community. The Apostle Paul also encourages believers to give willingly and cheerfully, as seen in 2 Corinthians 9:7 : "Each one should give what he has decided in his heart to give, not out of regret or compulsion. For God loves a cheerful giver."

Theological Implications

From a theological standpoint, withholding tithes can be seen as a failure to acknowledge God's sovereignty and provision. It reflects a lack of trust in God's ability to provide and a reluctance to participate in His work. The act of tithing is not merely a financial transaction but a spiritual discipline that cultivates a heart of gratitude and dependence on God.

In summary, the withholding of tithes is addressed in Scripture as a matter of spiritual concern, with implications for both individual believers and the broader faith community. The biblical call to faithful giving serves as a reminder of the believer's responsibility to honor God with their resources and support the work of the ministry.Nehemiah 13:10
And I perceived that the portions of the Levites had not been given them: for the Levites and the singers, that did the work, were fled every one to his field.
Nave's Topical Index

Malachi 3:8
Will a man rob God? Yet you have robbed me. But you say, Wherein have we robbed you? In tithes and offerings.
Nave's Topical Index

A Liberal Church
... In tithes and offerings. ... But when, through the selfishness of men, their rightful
support is withheld, their hands are weakened, and often their usefulness is ...
/.../white/the acts of the apostles/lesson 32 a liberal church.htm

part 1
... In tithes and offerings." How solemn to notice that in the last chapter but one
of the Old Testament, we are there taught that those who withheld the "tithe ...
//christianbookshelf.org/pink/tithing/part 1.htm

English Congregational Creeds.
... The rights of patronage were not disturbed; the tithes and other provisions ... power
of interference with faiths differing from its own was resolutely withheld. ...
/.../ 102 english congregational creeds.htm

Leviticus
... Sacred dues unintentionally withheld or the property of another man dishonestly ... of
vows (whether persons, cattle or things) and tithes-commutation being ...
/.../christianbookshelf.org/mcfadyen/introduction to the old testament/leviticus.htm

part iii.
... else will be given; on the contrary, while self is withheld, there is ... solemn
festivals"appointed "days, and months, and times, and years," tithes and double ...
//christianbookshelf.org/clark/the faithful steward/part iii.htm

Of Vows. The Miserable Entanglements Caused by Vowing Rashly.
... some things are given to us by the goodness of God, and others withheld by his ... Of
the former class, we have an example in the tithes which Jacob vowed (Gen.28 ...
/.../calvin/the institutes of the christian religion/chapter 13 of vows the.htm

Treatise iv. On the Lord's Prayer.
... I fast twice in the week, I give tithes of all that I possess. ... may not, by the
interposition of some heinous sin, by being prevented, as withheld and not ...
/.../cyprian/the treatises of cyprian/treatise iv on the lords.htm

Storming the Battlements
... days, and they will wake and find that church-rates and tithes have ceased ... the Bible
should be preached; sundry reasons are given why they should be withheld. ...
/.../spurgeon/spurgeons sermons volume 1 1855/storming the battlements.htm

A Discourse of Mercifulness
... Their care is more for tithes than souls. ... many times lets the thief take away and
the moth consume that which is injuriously and unmercifully withheld from the ...
/.../15 a discourse of mercifulness.htm

The Hebrews and the Philistines --Damascus
... light "as with a garment." When His anger was aroused, He withheld the dew ... the presence
among them of the officer charged with collecting the tithes, and Gaal ...
/.../chapter iiithe hebrews and the.htm

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The Christian and Money ' Article Index | GotQuestions.org

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