In the Old Testament you tithed to God, but the person or group to which you tithed was a representative of God. This is true in all cases but Jacob and Noah.

Abraham tithed to priest of God Most High and the Jews as a nation tithed to the priestly orders within the tribe of Levi. Jacob gave a tenth back to God directly and Noah did as well in his burnt offering of a portion of the animals on the ark. Now I believe that the New Testament does tell us we should tithe, but the physical entity is no longer present on this earth. We cannot tithe to Jesus directly as he is in heaven and although we have an Organized Church, that Organized Church is also not the given receiver of our tithing. The only one who IS a given receiver is Jesus himself. Just as Abram tithed to Melchizedek, so are we to tithe to Jesus.

My father gave me several places to look in the New Testament as to whom we tithe to but I find that those places do not give us a “whom” to which to tithe. Let’s take a look at them.

Mark 12:41-44 (ESV) - And he sat down opposite the treasury and watched the people putting money into the offering box. Many rich people put in large sums. And a poor widow came and put in two small copper coins, which make a penny. And he called his disciples to him and said to them, “Truly, I say to you, this poor widow has put in more than all those who are contributing to the offering box. For they all contributed out of their abundance, but she out of her poverty has put in everything she had, all she had to live on.”


Now this passage I believe is about the heart of tithing, the widow has given out in faith, she has given out with a heart of thankfulness and her offering because it was not only great because of the cost it was to her, but more importantly because of the heart behind the gift.  If she had given out of our poverty in search of a reward, I do not think Jesus would have said what he said.

Acts 4:32-35 (ESV) - Now the full number of those who believed were of one heart and soul, and no one said that any of the things that belonged to him was his own, but they had everything in common. And with great power the apostles were giving their testimony to the resurrection of the Lord Jesus, and great grace was upon them all. 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.

There was no tithe within the body of Christ immediately following the ascension of Jesus into Heaven for the church was not divided by distance, nor was it divided in heart and soul as it is today.  But the church today IS divided in heart and soul and we no longer have apostles chosen by Jesus while Jesus was on the earth living among us.  That is not to say that we do not have apostles living today, for as Paul was chosen to be an apostle by Jesus himself after his ascension, we cannot limit or wall in Jesus' choice of additional apostles throughout the centuries.

Acts 11:27-30 (ESV) - Now in these days prophets came down from Jerusalem to Antioch. And one of them named Agabus stood up and foretold by the Spirit that there would be a great famine over all the world (this took place in the days of Claudius). So the disciples determined, everyone according to his ability, to send relief to the brothers living in Judea. And they did so, sending it to the elders by the hand of Barnabas and Saul.

Here we have a prophetic word of a famine to come and it was determined that God desired an offering to go in relief to Judea.  Is this a tithe?  It could be, yet it is also directed by God via a prophetic message.


I think the following passages are in direct relation to the prophetic word that is mentioned in Acts.  I think at this time, the famine in Judea is happening and this is the continuation of the offering to support Christians in Judea.  Please correct me if I'm wrong in the time line, though I do not think I am wrong in the circumstance.



2 Corinthians 8:1-5 (ESV) - We want you to know, brothers, about the grace of God that has been given among the churches of Macedonia, for in a severe test of affliction, their abundance of joy and their extreme poverty have overflowed in a wealth of generosity on their part. For they gave according to their means, as I can testify, and beyond their means, of their own accord, begging us earnestly for the favor of taking part in the relief of the saints— and this, not as we expected, but they gave themselves first to the Lord and then by the will of God to us.

2 Corinthians 8:8-14 (ESV) - I say this not as a command, but to prove by the earnestness of others that your love also is genuine. For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sake he became poor, so that you by his poverty might become rich. And in this matter I give my judgment: this benefits you, who a year ago started not only to do this work but also to desire to do it. So now finish doing it as well, so that your readiness in desiring it may be matched by your completing it out of what you have. For if the readiness is there, it is acceptable according to what a person has, not according to what he does not have. For I do not mean that others should be eased and you burdened, but that as a matter of fairness your abundance at the present time should supply their need, so that their abundance may supply your need, that there may be fairness.

 2 Corinthians 8:19 (ESV) - And not only that, but he has been appointed by the churches to travel with us as we carry out this act of grace that is being ministered by us, for the glory of the Lord himself and to show our good will.

2 Corinthians 9:6-9 (ESV) - The point is this: 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. And God is able to make all grace abound to you, so that having all sufficiency in all things at all times, you may abound in every good work. As it is written, “He has distributed freely, he has given to the poor; his righteousness endures forever.”
 

2 Corinthians 9:13-15 (ESV) - By their approval of this service, they will glorify God because of your submission flowing from your confession of the gospel of Christ, and the generosity of your contribution for them and for all others, while they long for you and pray for you, because of the surpassing grace of God upon you. Thanks be to God for his inexpressible gift!

2 Corinthians is a treasure in the spirit of giving.


And yet throughout these passages we see no ordered tithing to the Church (there isn't an organized one to give to) nor any admonishments that you have to give but rather we see that God desires the gift, the tithe out of a heart of giving, out of an inborn desire inspired by God himself and directed by God himself.  This makes sense as well.  Consider Matthew.

Matthew 25:34-45 (ESV) - Then the King will say to those on his right, ‘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.’ Then the righteous will answer him, saying, ‘Lord, when did we see you hungry and feed you, or thirsty and give you drink? And when did we see you a stranger and welcome you, or naked and clothe you? And when did we see you sick or in prison and visit you?’ And the King will answer them, ‘Truly, I say to you, as you did it to one of the least of these my brothers, you did it to me.’ “Then he will say to those on his left, ‘Depart from me, you cursed, into the eternal fire prepared for the devil and his angels. For I was hungry and you gave me no food, I was thirsty and you gave me no drink, I was a stranger and you did not welcome me, naked and you did not clothe me, sick and in prison and you did not visit me.’ Then they also will answer, saying, ‘Lord, when did we see you hungry or thirsty or a stranger or naked or sick or in prison, and did not minister to you?’ Then he will answer them, saying, ‘Truly, I say to you, as you did not do it to one of the least of these, you did not do it to me.’


Has not Jesus himself told us to whom we should entrust our tithe?  To those with need! But it's not just those with need, it is those with need as directed by God himself.  So, I must ask, in usurping the role of Jesus himself as the receiver of the tithe, does the Church lift itself up as a false idol, even if unknowingly?  

Christians do not have a priesthood for our priest is Jesus alone, he is the priest of God Most High eternally.  Does the Church, by stepping in and taking on the role of a priesthood, encouraging the giving of tithes to that priesthood and using that tithe for the funding of the church in addition to the helping of the "brothers" set itself up in place of Jesus.  Why have modern Christians created a "Law" in reflection of Mosaic Law when Jesus has already fulfilled that Law.  Why do modern Christians place themselves, voluntarily underneath a Law that Jesus himself has raised us above by writing our names in Heaven?



Something to think about at least.  


Now, I'm not sure that this means that tithing to your church is wrong necessarily. Jesus is greater than everything, so if he directs someone to tithe to the church, it is Gods will and therefor the right and holy thing to do.  However, if someone just accepts the teaching and direction of the church to tithe to it, is that really God's will, or has, however unintentional, the church directed you to sin.  Also I must consider, if you never seek God's will in tithing, do you not yourself sin against God, do you not rebel against him in someway for YOU have chosen the direction of HIS portion rather than him directing his portion as he sees fit.


Grace however must rule it all, for God desires mercy above justice.  If I mishear the choice of God for my tithe, I must remember that God directs all things for the glory of God.