body-container-line-1

The Contextual Interpretation of Matthew 23:23 and the New Covenant Perspective on Tithing

Feature Article The Contextual Interpretation of Matthew 23:23 and the New Covenant Perspective on Tithing
MAY 23, 2023 LISTEN

Many proponents of mandatory tithing in the New Testament Church often cite Matthew 23:23 as a proof text from the New Testament in their defense. They maintain that this text supports the continuation of tithing under the New Covenant. However, a careful biblical exegesis reveals that the context of this narrative is firmly rooted in the Old Covenant, and therefore one cannot use this text as a defense for mandating tithing in the New Testament. The Old Covenants and their laws, rituals, and mandates, including the payment of tithes, were still enforced, and the Israelites were legally required to pay tithes when Jesus spoke.

Matthew 23:23 is part of a larger discourse in which Jesus confronts the scribes and Pharisees, denouncing their hypocrisy and legalism. Understanding the audience and their beliefs is essential to grasp the intended message. Jesus addresses the scribes and Pharisees, who were zealous adherents of the Mosaic Law and its traditions. They were meticulous in their observance of external rituals and practices. The scribes and Pharisees operated within the framework of the Old Covenant, with its specific laws and regulations. Their focus was on external acts of righteousness rather than internal transformation.

It is crucial to recognize Jesus' role as the fulfillment of the Old Covenant and the establishment of the New Covenant to understand his teachings about the law. Jesus claimed authority over the law, presenting himself as its ultimate interpreter and fulfiller (Matthew 5:17-18). He consistently challenged the religious leaders' legalistic approach and offered a deeper understanding of the law's intent. Matthew 5-7, known as the Sermon on the Mount, provides critical insights into Jesus' teachings on righteousness and the law. Here, Jesus emphasizes a higher standard of righteousness that exceeds that of the scribes and Pharisees (Matthew 5:20)

Jesus criticizes the scribes and Pharisees for their selective obedience to the law, focusing on minor matters like tithing herbs while neglecting the weightier matters of justice, mercy, and faithfulness. Tithing was indeed part of the Mosaic Law (Leviticus 27:30), but it primarily involved agricultural produce and livestock for the support of the Levites, priests, and the poor.

Jesus points out the need for justice, mercy, and faithfulness—principles that transcend ritualistic observance. He emphasizes the importance of the heart's transformation and a genuine concern for others, which the scribes and Pharisees lacked. While Jesus' words directly address the scribes and Pharisees within the Old Covenant framework, it is crucial to consider the broader principles underlying his message. Jesus is challenging their legalistic approach and emphasizing the significance of inward transformation and the practice of genuine love and compassion.

The New Testament focuses on a spirit of generosity and cheerfulness in giving. In 2 Corinthians 9:7, the apostle Paul writes, "Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver." This verse underscores the importance of heartfelt, voluntary giving, driven by a desire to bless others and honor God rather than a legalistic obligation.

Love is a central theme in the New Covenant and should shape our understanding of giving. Jesus taught that the greatest commandments are to love God and love our neighbor (Matthew 22:37-40). This love should be reflected in our generosity and willingness to meet the needs of others. In Acts 20:35, Paul quotes Jesus, saying, "It is more blessed to give than to receive." This mindset challenges the idea of giving purposely to receive blessings or to fulfill a legal requirement.

The New Testament encourages sacrificial giving to express love and devotion to God. In Mark 12:41-44, Jesus praises the widow who gave all she had, emphasizing the significance of her sacrificial act. This account demonstrates that God values the heart behind the gift more than the size of the gift itself. The apostle Paul also commends the sacrificial giving of the Macedonian churches, who gave "beyond their ability" in support of the work of God (2 Corinthians 8:1-5).

The New Testament teaches that giving should comprise support for the gospel ministry and meeting the needs of the poor and marginalized. In 1 Corinthians 9:14, Paul affirms the principle that those who preach the gospel should receive their living from it. This indicates that believers should financially support those engaged in full-time ministry. Additionally, acts of charity and benevolence towards the poor and needy are highly emphasized (e.g., Galatians 2:10, James 2:14-17).

While the New Testament does not explicitly mandate a tithe, it does guide proportional giving. In 1 Corinthians 16:2, Paul advises the Corinthian believers to set aside a portion of their income on the first day of the week. The apostle also encourages the believers in Corinth and Galatia to give in proportion to their income (1 Corinthians 16:2, 2 Corinthians 8:12). This suggests that giving should be a thoughtful and intentional act, considering one's financial capacity.

A central theme in the New Testament is the grace of God displayed in Christ's sacrifice. This grace should permeate our understanding of giving. In 2 Corinthians 8:9, Paul reminds the Corinthian believers that Jesus, though rich, became poor for their sake so that through his poverty, they might become rich. This transformative grace should inspire and motivate our generosity, recognizing that everything we have belongs to God.

It is important to note that the New Testament does not abolish generosity or giving; instead, it provides a new framework based on the principles of love, grace, and willing sacrifice. While the Old Covenant practice of tithing is not explicitly mandated in the New Testament, it is important to note that it does not abolish generosity or giving; rather, it provides a new framework based on the principles of love, grace, and willing sacrifice.

The New Testament also focuses on the internal transformation of the heart and a genuine desire to give rather than focusing solely on external actions. Jesus taught that our giving should be characterized by secrecy, not seeking recognition or reward from others (Matthew 6:1-4). This inward transformation leads to a sincere desire to give generously and sacrificially, guided by the Holy Spirit.

Furthermore, the New Testament underscores the concept of equalizing the burden of giving. In 2 Corinthians 8:13-15, Paul encourages believers to give out of their abundance to meet the needs of others so that there may be equality. This principle challenges any notion of rigid formulas and instead encourages a communal responsibility where those who have more are willing to help those in need.

In conclusion, the context of Matthew 23:23 is firmly rooted in the Old Covenant; therefore, one cannot use it as a defense to mandate tithing in the New Testament. Instead, the New Testament presents a broader and more transformative perspective on giving, rooted in the principles of love, grace, and willing sacrifice. Believers must give generously and cheerfully, motivated by a sincere desire to honor God and meet the needs of others, guided by the teachings and examples of Jesus and the apostles.

body-container-line