A Theology of Offerings, Tithes, and Alms for LPC

This an extended a theological essay that was written for my church last year. It is actually a substantially abridged version of an original (4k vs. 11k words) that was used as a conversation partner among LPC’s elders. The longer version had more exegetical and historical work, as well as engagement with the EPC’s Book of Worship (which I’ll probably post separately at a later date) and deeper analysis of the missional dimension of tithes and offertories.

How should the church think about money, especially when it comes to acts of giving in worship and honoring God with our resources? These are two inter-related questions: How should the church collect money? and What is God’s expectation for giving? What follows is a sketch of the biblical summary on these topics along with historical considerations. It concludes with principles for Langhorne Presbyterian Church’s practice.

Tithes and Offerings in the Old Testament

In the Mosaic law there were broadly three categories of tithes: the tithes to support the Levitical priesthood (Numbers 18:21, Deuteronomy 14:22-29, 2 Chronicles 31:3-5); the tithes for the celebrations at Israel’s festivals (Deuteronomy 12:6ff, 16:13-17; and tithes for the poor (Deuteronomy 14:28-29, 26:12-13). Each of these kinds of tithes had a variation in the frequency in their collection. Notably the tithe to the Levites was explicitly premised on Israel living in the promised land (Deuteronomy 12:19, 26:1-4).

A common misconception is that tithing equated to 10% of an Israelite’s income. However, “Some [scholars] think the Israelites gave 14 tithes over seven years; others believe they gave 12. Regardless, when we add the required tithes together, the amount certainly exceeded 10 percent. In fact, the number was probably somewhere around 20 percent per year….