Tithing Controversy

The Issue

The tithe is an ordinance of the Old Testament law. The question at issue is whether this ordinance applies unchanged to the church in the New Testament era.

The View That Tithing Must Still Be Observed

• The tithe predates the Mosaic law, originating with Abraham and Jacob (Genesis 14:20; 28:22).
• Even while rebuking the Pharisees who tithed, Jesus said, "these ought ye to have done, and not to leave the other undone" (Matthew 23:23).
• The command "Bring ye all the tithes into the storehouse" (Malachi 3:10) expresses the principle of setting apart what belongs to God.
• Tithing is a minimal discipline by which believers confess that all their possessions belong to God.

Most denominations and churches in Korea teach tithing from this position.

The View That Tithing Is Not Obligatory

• The Old Testament tithe supported the Levites, who received no inheritance of land, and the temple system, and that system has been fulfilled in Christ.
• The New Testament epistles do not command tithing but teach believers to give cheerfully, "every man according as he purposeth in his heart" (2 Corinthians 9:7).
• When giving is fixed at one-tenth, those who could give more give less, while those facing hardship feel guilt.

This position does not oppose giving itself; rather, it holds that a willing heart and generous sharing according to one's means should be the guiding principle.

Points of Contention in Korean Churches

• Criticism of preaching that links tithing directly to blessing and curse (prosperity theology).
• Controversy over rules that connect tithing to eligibility for church office or to members' rights.
• Practical questions, such as whether the tithe should be calculated on pre-tax or after-tax income, and whether it must be given to the church one attends.
• Whether records of giving should be disclosed, and the transparency of church finances.