Introduction: While many debate what tithing means today, what cannot
reasonably be disputed is that God consistently teaches that those
who advance His gospel are entitled to support from those who
benefit. To better understand what God has in mind for us today,
let’s start with Paul’s teaching in the New Testament and follow that
with what Moses taught in the Old Testament. What could be better
than digging into God’s word to see what we can learn!

  1. Advancing the Gospel


    1. Read 1 Corinthians 9:1-2. How does Paul describe his work?
      (He is an apostle.)


      1. To whom is he an apostle? (He says that, at a
        minimum, he is an apostle to those who he serving and
        teaching.)


    2. Read 1 Corinthians 9:3-6. How would you state, in today’s
      terms, Paul’s defense to the charges against him? (If you
      are not paying me, what do you have to complain about?)


      1. None of my clients pay me. A Foundation funds all of
        the litigation I handle. Does that mean my clients
        should have no expectation of professional work from
        me?


      2. What is it that Paul and Barnabas were without that
        all of the other apostles had? (The others traveled
        with their wives, and they were given food and drink
        to support them.)


    3. Read 1 Corinthians 9:7. What answer would you give to
      these questions? (No one does that.)


    4. Read 1 Corinthians 9:8-10. What supports Paul’s claim that
      he has a right to receive payment from those individuals
      he is teaching? (His argument is that both common sense
      and the Bible support the idea that gospel workers are
      entitled to support from those to whom they minister.)


    5. Read 1 Corinthians 9:11. After considering Paul’s line of
      argument, and this current verse, what does this say to
      you about tithing? (It makes the general point that
      ministers, pastors, and gospel teachers are entitled to
      material support from those whom they serve.)


      1. Paul’s argument has some curious aspects. He cites
        Deuteronomy 25:4. Let’s read this text from the Old
        Testament. Does it say anything about supporting the
        ministry?


      2. Paul does not cite Malachi 3:10 from the Old
        Testament. Let’s read it. Why would Paul cite an Old
        Testament text about feeding cattle and not cite any
        Old Testament text about tithe and supporting the
        Levites who ministered at the temple?


      3. Look again at 1 Corinthians 9:9-10. How would you
        answer Paul’s question about whether God is concerned
        about the oxen? (Look at the context of Deuteronomy
        25:4. It is beyond doubt that God is talking about
        cattle. But, I agree with Paul’s logic that this
        concept is applicable to supporting gospel workers.)


    6. Read 1 Corinthians 9:13-14 and Malachi 3:8-10. How do you
      explain the difference in tone between these two texts?


      1. Look again at 1 Corinthians 9:13. To what is Paul
        referring? (He is referring to the tithing system
        supporting the Levites.)


      2. If Paul makes specific reference to the tithing
        system, what does that say about his argument?


      3. Look again at 1 Corinthians 9:14. What does “in the
        same way” reference? (The tithing system.)


        1. When Paul says that “the Lord has commanded” is
          he suggesting that supporting gospel workers is
          optional? (No.)


      4. What conclusions do you reach from the unique way
        Paul structures his argument about how we (those who
        are ministered to) should support those who minister
        to us? (First, Paul unambiguously says that it is
        God’s command that gospel workers should receive
        support from their gospel work. Second, it seems
        nearly as clear that although Paul cites the temple
        system of tithing, he is not arguing that system is
        still in place. If he did, he would cite Malachi 3
        and not a text about feeding cattle. The logical
        conclusion is that Paul believes that something
        conceptually like the tithing system is appropriate
        for Christians.)


    7. Read 1 Corinthians 9:15-18. This system for support that
      Paul describes, does it seem mandatory? (He is not
      demanding support, although he calls it a “right.”
      Instead, he points out the blessings of helping others as
      a volunteer. Recall that Paul previously (v. 14) wrote
      that God “commanded” the system that gospel workers should
      receive their living from the gospel.)


      1. Read Acts 18:3. What kind of work does Paul do? (He
        is a tentmaker.)


      2. Is it a good idea to spend time making tents, when
        Paul (if he demanded and accepted support) could be
        spending his time preaching and teaching the gospel?



  2. The Tithe System


    1. We learned that Paul uses the tithe-system of the Old
      Testament as one basis for his argument that we must
      financially support those who advance the gospel. Let’s
      explore the Old Testament tithe system a little more to
      better understand it. Read Numbers 18:21, 24-28. What is
      the purpose of this tithe? (The Levites were given no land
      by God, but they were given the responsibility of serving
      “at the Tent of Meeting.” The tithe was God’s substitute
      for land. Instead of obtaining food from the land, the
      Levites would obtain it from the other tribes who had been
      given land and who benefitted from the Levites religious
      work.)


      1. Notice that the Levites also paid a tithe. Why do you
        think God required them to pay a tithe? They were
        tithe receivers! (It taught the Levites the blessings
        and obligation of giving.)


      2. Why do you think God set up the tithe system in
        general? (It made practical sense, and it taught the
        blessings of giving.)


    2. Read Deuteronomy 14:22-23. Who is consuming the tithe
      here? (Those who paid it!)


      1. What is God’s stated purpose in having the people eat
        their own tithe? (They will learn to revere God.)


      2. What about the Levites? Have they been left out?


    3. Read Deuteronomy 14:24-27. This tithe seems to be used to
      throw a party in God’s presence. Is that how you
      understand it?


    4. Read Deuteronomy 14:28-29. How is the tithe used here? (To
      help those in need and the Levites.)


      1. Does the direction about throwing a party and helping
        the needy with the tithe seem in conflict with the
        command to give all the tithe to the Levites? (Yes,
        these texts seem in conflict. Many commentators
        resolve this apparent conflict by saying that the
        payments to the Levites are the “First Tithe.” The
        “God party tithe” is the “Second Tithe.” It appears
        that the Second Tithe was paid each year from what
        was left after the First Tithe. However, in the third
        year something different was done. The “help the
        poor” tithe, which appears to be the entire tithe,
        was paid to help the Levites and the poor. Historical
        records support this interpretation.)


      2. What lessons would you learn from this for today?


        1. That those who pay 10% today are paying too
          little, and are therefore robbing God (Malachi
          3:10)?


        2. That God is concerned about the support of His
          work, He is concerned about us having an
          enjoyable family time in His presence, and, He
          is concerned about the poor?


    5. Read Genesis 28:20-22. Does this suggest that Jacob had
      been raised to believe that tithe-paying was mandatory?
      (It suggests that he had not previously paid tithe, and he
      was only paying it now if God would watch over him and
      bless him.)


    6. What should we conclude from Paul’s writings and these Old
      Testament texts on tithing? (There is a universal theme
      that those who proclaim the gospel should be supported by
      those blessed by their proclamation. The concept of
      tithing was known in both the Old and New Testaments. The
      most formalized system of tithing was connected with the
      support of the temple/sacrificial system and the
      inheritance of the Levites. Ten percent is the benchmark
      for giving, and we learn that amount went even higher in
      the formalized system.)


    7. Friend, are you supporting the work of God, the work from
      which you benefit? Why not determine right now that you
      will invite God’s unlimited blessings into your life by
      giving back at least a tithe?


  3. Next week: Offerings of Gratitude.