Q: What does the church of Christ teach about paying tithes?        ~  Mrs. F. from Dover, Arkansas A: Mrs. F., Thank you so much for your question. The answer below is an attempt to give you a biblical answer on the subject of tithing. I do not know of your background and whether you attend a church (or have attended a church) where tithing is taught, but as a New Testament Christian, I believe the Bible teaches that tithing is no longer applicable to us today, but was a part of the OT law and has no bearing on Christianity. The Old Testament (OT) did command tithes of the Israelites, but these teachings on tithing are no longer applicable to us today. This was part of the Law of Moses which was taken out of the way when the New Testament (NT) was ratified by the blood of Christ. (Hebrews 9:13-17) In fact, a further study of the OT laws of tithing, reveals that money is never mentioned as something 'titheable'. When the law of tithing was presented in Leviticus 27: 30-32 it read as follows: 30 'And all the tithe of the land, [whether] of the seed of the land [or] of the fruit of the tree, [is] the LORD's. It [is] holy to the LORD. 31 'If a man wants at all to redeem [any] of his tithes, he shall add one-fifth to it. 32 'And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD. Notice there is not a mention of a tithe on money, but on crops and livestock. Also, Note these verses concerning tithing from Deuteronomy 12: 10 "But [when] you cross over the Jordan and dwell in the land which the LORD your God is giving you to inherit, and He gives you rest from all your enemies round about, so that you dwell in safety, 11 "then there will be the place where the LORD your God chooses to make His name abide. There you shall bring all that I command you: your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, and all your choice offerings which you vow to the LORD. 12 "And you shall rejoice before the LORD your God, you and your sons and your daughters, your male and female servants, and the Levite who [is] within your gates, since he has no portion nor inheritance with you. 13 "Take heed to yourself that you do not offer your burnt offerings in every place that you see; 14 "but in the place which the LORD chooses, in one of your tribes, there you shall offer your burnt offerings, and there you shall do all that I command you. 15 " However, you may slaughter and eat meat within all your gates, whatever your heart desires, according to the blessing of the LORD your God which He has given you; the unclean and the clean may eat of it, of the gazelle and the deer alike. 16 "Only you shall not eat the blood; you shall pour it on the earth like water. 17 "You may not eat within your gates the tithe of your grain or your new wine or your oil, of the firstborn of your herd or your flock, of any of your offerings which you vow, of your freewill offerings, or of the heave offering of your hand. 18 "But you must eat them before the LORD your God in the place which the LORD your God chooses, you and your son and your daughter, your male servant and your female servant, and the Levite who [is] within your gates; and you shall rejoice before the LORD your God in all to which you put your hands. 19 "Take heed to yourself that you do not forsake the Levite as long as you live in your land Again, these tithes were GOODS not money. They were to be given and eaten in certain places specified by God. They were to be paid to Levites. All of these things are foreign to the NT teachings on giving. These OT laws do not apply to us today, however, we realize that the things written aforetime were written for our learning. (Romans 15:4) We learn from the system of tithing that God does expect GIVING from us... however we also learn that under the system of tithing, the Israelites were "robbing" God. (Malachi 3:8,9). We now live under a new and better covenant (Hebrews 8:6-8). Under this covenant we have a new and better way of giving. We no longer give out of necessity, but as we purpose in our hearts! (II Corinthians 9:7) Under this system we are not to give a specific percentage, but we are to give as we have been prospered (1 Cor. 16:2) We are to 'lay by in store' every first day of the week (1 Cor 16:2) Under the OT, the law was the motive for giving tithes, under the NT, the heart is the motivator in our giving. Paul said, "For if there first be a willing mind,..." Of the Macedonians, Paul said, "...they first gave themselves to the Lord, and then to us by the will of God." This is impressive when we consider those Christians were in deep poverty and affliction that "abounded unto the riches of their liberality." (II Cor. 8:2-5,12) But, the greatest motive for giving is the sacrifice that Jesus our Lord made for us, "...that though He was rich, yet for your sakes He became poor, that you through His poverty might become rich." (II Cor. 8:9) Surely this will stimulate us to give freely of our means, and of ourselves, as a living sacrifice. (Rom. 12:1) Mrs. F., I hope this helps you in your studies! The way that tithing is taught by many denominations of today is foreign to the NT (and the OT too for that matter!) and it seems a shame to go back to any part of a law of bondage when we now live under a perfect law of liberty (Jas. 1:25) We should give freely and cheerfully of our means in order to glorify God and further the work of His kingdom here on earth (not to enlarge the wealth of a 'pastor', 'reverend', 'televangelist' etc). In closing, I invite you to read Mark 12:41-44. Jesus commends the poor widow because she gave from her heart because of her 'want', while the others gave of their abundance. She truly made a sacrifice. Jesus made the ultimate sacrifice for us, and one way we can give back is to give freely from our hearts as this poor widow woman did in the presence of the master. Hope this helps! May the Lord commend you as you study and seek the truth on such important matters as this. In Christian Love, Justin Murdock for the Garrett's Creek Church of Christ.