In spite of all this, the New Testament does not suggest that the laws of tithing remain requirements for Christians. The only place the topic even occurs is in Matthew 23:23 (and its parallel passage in Luke). Here, Jesus acknowledges that the laws are in force for the Jewish leaders. But this is prior to the cross, before the inauguration of God’s new covenant with the Resurrection of Jesus, His ascension and His giving of the Spirit at Pentecost. Afterward, despite numerous passages about Christian giving, there is not a word about a fixed percentage.
Equity of ResourcesWhat one does find is the consistent concern in the early church for the poor in their midst. In one situation, this leads to believers pooling their resources and redistributing them more equitably (Acts 2:43-47). In another situation, they create the first “deacons’ fund,” from which church leaders give limited amounts of material help to the neediest among them (Acts 6:1-7). Still later, a voluntary offering is collected to help relieve the suffering of fellow believers hit particularly hard by a famine (Acts 11:27-30). The methods vary, but the principle of caring for the poor remains constant.
Second Corinthians 8-9 remains the longest uninterrupted teaching passage on material possessions in the New Testament. Paul stressed the need for giving sacrificially, for carrying through on commitments, for the spiritual (and, at times, material) rewards that accrue to generous giving, and for scrupulous accountability mechanisms to ensure that money given goes to where the donors believed they were giving it.
But perhaps the most important principle again appears in 2 Corinthians 8:13. Citing the principle that went all the way back to the provision of manna in the wilderness in the book of Exodus (16:18), Paul explained that it is “equality” among believers that he wanted to promote (2 Corinthians 8:13-14). The term could also be translated “equity” or “fairness.” The point is not that everyone will have exactly the same amount, but that no one will have “too much” or “too little” (verse 15).
These expressions are never quantified. Different people have different needs. What is generous or sacrificial varies from one person and situation to the next. But, in general, the person who earns $200,000 a year needs to give a significantly higher percentage of his income for it to be considered truly sacrificial than a person who earns $20,000 a year. This suggests that, other things being equal, the more money one makes, the higher percentage one should give.
Then there is the question of to what or to whom to give. Believers are called to participate actively in church life, so they should give to support those who minister to them (see Corinthians 9:1-18). But the average American church gives a pathetically small amount of its annual budget to reach the spiritually lost or physically needy, especially overseas, where the needs are often the greatest. So Christians who want their giving to really make a difference usually need to support parachurch ministries that more directly address these needs in addition to supporting their local churches.