Money, Mammon & Tithe
- James Collazo
- May 25, 2022
- 14 min read
Updated: Jul 11
Introduction
In his second letter, the apostle Peter states: "His divine power has granted us all we need for a godly life... For this reason, make every effort to supplement your faith with goodness; and goodness with knowledge; and knowledge with self-control; and self-control with perseverance; and perseverance with godliness; and godliness with mutual affection; and mutual affection with love" (2 Pet. 1:3, 5–7). Each of these virtues is central to stewardship—the sacred duty of faithfully managing what God has entrusted to us. Scripture clearly indicates that we do not own the world, as "the earth is the Lord's and everything in it" (Ps. 24:1). From the time of creation, when God instructed humanity to "fill the earth and subdue it" (Gen. 1:28), he designated us as managers under his authority.
Thus, our responsibility starts with caring for creation, which we show by keeping our homes clean and sustainable. However, money challenges stewardship more than anything else. Both Christians and non-Christians face difficulties in this area. Some struggle with financial management due to poverty, while others, despite having plenty, spend extravagantly. In biblical Greek, via Aramaic, the term for personal property entrusted to someone is mamōnas (G3126), from which "mammon" is derived. Matthew used this term when he recorded Jesus' caution: "No one can serve two masters. Either you will hate the one and love the other, or you will be devoted to the one and despise the other. You cannot serve both God and money [i.e., mammon]" (Matt. 6:24).
Unless otherwise noted, quotations from ancient sources have been lightly adapted into contemporary American English for readability while preserving their original meaning.
Poverty and Abundance
Today, Christians often have strong views on poverty and wealth, and many of these views contradict Scripture. Jesus addressed this perspective when he observed a poor widow and remarked, "Truly I tell you, this poor widow has put more into the treasury than all the others. They all gave out of their wealth; but she, out of her poverty, put in everything—all she had to live on" (Mark 12:43–44). However, believers did not always think this way, particularly in the early church. Jesus delivered his most emphatic words about the netherworld in Matthew:
Then he will say to those on his left, "Depart from me, you who are cursed, into the eternal fire prepared for the devil and his angels. For I was hungry and you gave me nothing to eat, I was thirsty and you gave me nothing to drink, I was a stranger and you did not invite me in, I needed clothes and you did not clothe me, I was sick and in prison and you did not look after me." They also will answer, "Lord, when did we see you hungry or thirsty or a stranger or needing clothes or sick or in prison, and did not help you?" He will reply, "Truly I tell you, whatever you did not do for one of the least of these, you did not do for me" (Matt. 25:41–45).
Echoing the New Testament's call to generosity, John Chrysostom denounced extravagant luxury and urged believers to care for the poor. He asked:
When Christ is hungry, do you indulge in luxury? Rather, you act like a fool! What punishment will such people deserve? And yet you ask why there are robbers, murderers, and so many other evils, when the devil has made you so ridiculous. Simply owning silver dishes is already inconsistent with a life devoted to wisdom and is, in itself, an expression of luxury. But to make even your unclean vessels out of silver—is that merely luxury? No, I would not call it luxury but senselessness; not even senselessness, but madness; indeed, something worse than madness. . . .
Wealth truly can make people senseless and irrational. If they had the power, they would make the earth itself of gold, their walls of gold, perhaps even the heavens and the air of gold. What madness is this? What injustice? What burning fever! Meanwhile, another person, made in the image of God, is perishing from the cold, and yet you adorn yourself with such things. What senseless pride! What more could a madman do? Do you honor your own waste so highly that you receive it in silver? (Hom. Col. 7; cf. Col. 2:16–19).
The central theme of both statements is that, as Christians, we have a moral duty to address poverty. God views it as a sin—depraved indifference—when a believer with plenty fails to assist someone in need. Many churchgoers misinterpret Jesus' words to his disciples, particularly Judas Iscariot: "The poor you will always have with you, but you will not always have me" (Matt. 26:11). They see this as Jesus suggesting the futility of fighting poverty. However, his focus was not on those with low incomes but on himself. He was speaking about his upcoming crucifixion and cautioning his disciples not to lose focus.
In today's context, this principle illustrates that while social justice is crucial, kingdom priorities—particularly salvation—are of even greater significance. Nonetheless, Christians are called to assist others in obtaining justice and essential support so that these challenges do not hinder the needy from discovering Jesus. The Lord highlighted this in Matthew 25, where he equated caring for the poor with loving God and neglecting them with denying him. Jesus' remark about the poor always being present was a challenge, referencing this verse from Deuteronomy: "There will always be poor people in the land. Therefore, I command you to be openhanded toward your fellow Israelites who are poor and needy in your land" (Deut. 15:11).
In essence, you cannot profess to love God while rejecting those created in his likeness. John, in his first letter, stated, "Whoever claims to love God yet hates a brother or sister is a liar. For whoever does not love their brother and sister, whom they have seen, cannot love God, whom they have not seen" (John 4:20). Neglecting to address poverty is akin to denying God himself. Indeed, if you claim to be a Christian but refuse to alleviate poverty, you risk damnation. If you possess abundant wealth or resources, God has blessed you so that you may also bless others. Even under the stringent requirements of the Law of Moses, God commanded the Israelites to leave the corners of their fields unharvested so that the poor would always have food to eat (Lev. 19:9; 23:22).
Money: Tithe or Not to Tithe?
Many churches today advocate tithing—donating ten percent of one's income to the local church—as an essential aspect of faithful Christian life. In certain communities, leaders portray it as a condition for membership or as a demonstration of obedience to God. However, how did this practice begin, and does Scripture genuinely require it? A thorough review of the biblical, historical, and theological evidence reveals a clearer truth—one that challenges legalism while strongly supporting the enduring power of generosity and faithful stewardship.
In the Old Testament, God instructed the Israelites to practice tithing as a specific covenantal duty. The Hebrew term for tithe, maaser (H4643), signifies a tenth portion, but this did not apply to all types of wealth or income. Although gold and other currencies were present in ancient Israel (e.g., Gen. 17:12), God mandated tithes solely from agricultural produce and livestock. The Israelites, being part of an agrarian society, saw the tithe as a sacred covenant obligation with God, obligating them to honor him through the land he had given them.
Interestingly, the Israelites contributed not just one tithe, but three. The "first tithe" (Hebrew: maaser rishon, H4643 / H7223) was allocated to the Levites and priests, who did not possess land inheritance (Num. 18:21–32). The "second tithe" (Hebrew: maaser sheni, H4643 / H8145) was intended for celebration—taken to Jerusalem and eaten in the Lord's presence during the annual feasts (Deut. 14:22–27). If travel was necessary, this second tithe could be temporarily converted into money, but only to purchase food once in Jerusalem. The third, or "poor tithe" (Hebrew: maaser ani, H4643 / H6041), collected every third year, was meant for the poor, the foreigner, the orphan, and the widow (Deut. 26:12). Taken together, these tithes amounted to considerably more than ten percent—often estimated at roughly 20–30 percent over time—excluding additional offerings and sacrifices. At the conclusion of each seven-year Sabbath cycle, the Israelites were not to accumulate unused tithes but to complete their covenantal obligations before the sabbatical year. This stewardship demands discipline, justice, and reverence for his covenant.
In the period following the destruction of Jerusalem in AD 70, many rabbinic authorities extended the principle of tithing to monetary income as Jewish life became less agricultural. Some viewed this as a necessary adjustment, while others questioned its scriptural validity. Rabbinic texts, such as the Tosefta, indicate an increasing expectation to tithe money (e.g., b. Taan. 9a). However, dissenters argued that this practice was rooted in rabbinic tradition rather than in the Law of Moses (e.g., Resp. Maharil 152), emphasizing that true obedience should be consistent with God's covenant rather than human innovation.
In contrast to the Old Testament system, the early church did not mandate tithing as a legal obligation. The church fathers frequently discussed the concept of giving, encouraging believers to practice voluntary generosity rather than adhere to strict percentages. Irenaeus distinguished between the Mosaic law of tithing and Christ's higher standard of generosity, observing that, "instead of the law enjoining the giving of tithes, [He told us] to share all our possessions with the poor" (Haer. 4.13.3). He reiterated this point elsewhere, writing, "[The Jews] had indeed the tithes of their goods consecrated to him, but those who have received liberty set aside all their possessions for the Lord's purposes" (Haer. 4.18.2). Similarly, Tertullian stated:
On the monthly day, if he likes, each puts in a small donation; but only if it be his pleasure, and only if he be able: for there is no compulsion; all is voluntary. These gifts are, as it were, piety's deposit fund. For they are not taken thence and spent on feasts, and drinking-bouts, and eating-houses, but to support and bury poor people, to supply the wants of boys and girls destitute of means and parents, and of old persons confined now to the house; such, too, as have suffered shipwreck; and if there happen to be any in the mines, or banished to the islands, or shut up in the prisons, for nothing but their fidelity to the cause of God's church, they become the nurslings of their confession (Apol. 39).
By the sixth century, Roman Catholic bishops had begun adopting a monetary form of tithing, requiring all parishioners to observe it (Council of Tours, 567; Second Council of Mâcon, 585). The practice eventually became firmly established in canon law and was reaffirmed by the Catholic Church at the Council of Trent. In Session 25, the council declared:
Wherefore, the holy synod enjoins on all, of whatsoever rank and condition they are, to whom it belongs to pay tithes, that they subsequently pay in full the tithes, to which they are bound in Law, to the cathedral church, or whatsoever other churches, or persons, they are lawfully due. And those who either withhold or hinder their payment shall be excommunicated or absolved of this crime until full restitution has been made.
This decision was, in part, a response to Protestant reformers such as Martin Luther, who wrote, "But the other commandments of Moses, which are not [implanted in everyone] by nature, the Gentiles do not hold. Nor do these pertain to the Gentiles, such as the tithe and others equally fine which I wish we had too" (in "How Christians Should Regard Moses," p. 7). Likewise, many early Christian writers favored voluntary generosity over compulsory tithing, emphasizing cheerful and sacrificial giving rather than a legally prescribed percentage.
We Do Not Pay to Pray
Despite the decrees of the Council of Trent, the Catholic Church no longer universally mandates tithing. Nevertheless, many Protestant churches continue to promote a "theology of success." This tendency is especially evident in the prosperity gospel, commonly known as the "health and wealth" gospel, as well as by the phrases "name it and claim it" and "blab it and grab it." Unlike prosperity theology, traditional Pentecostalism generally presents tithing as an expression of stewardship and worship rather than as a guarantee of financial blessing. Certain charismatic and prosperity-oriented movements, however, go further by pressuring believers to give under the promise that financial contributions will secure God's favor, material blessings, or miraculous breakthroughs.
This distortion has permeated much of Christendom, fostering a "pay-to-pray" mentality that shames the poor and obscures the true purpose of giving. Scripture never required the poor to tithe. Instead, God made provisions for them to give according to their means (Lev. 5:11–13; 14:21). Imposing a uniform ten-percent requirement disregards the biblical principle of proportional giving, as the burden of giving ten percent of a $25,000 income is far greater than giving the same percentage of a $110,000 income.
Prosperity preachers further compound this error by portraying God as though he were a corporate bank, promising guaranteed financial returns in exchange for monetary gifts. To support this teaching, they proof-text the words of the prophet Malachi, isolating them from their historical and covenantal context: "Will a mere mortal rob God? Yet you rob me. But you ask, 'How are we robbing you?' In tithes and offerings. . . . Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it" (Mal. 3:8, 10).
The "storehouse tithe" applied exclusively to Israelites living under the Law of Moses. While the temple stood in Jerusalem, the "storehouse" referred specifically to the temple chambers where agricultural tithes were deposited—not to a local synagogue. Consequently, equating the modern local church with the Jerusalem temple is exegetically unwarranted, as there is no biblical continuity between the Levitical priesthood and the contemporary clergy. The Levites were not a class of trained religious professionals but a hereditary tribe set apart for service under the Mosaic Covenant.
In the New Testament, both Jesus and Paul emphasize that God's temple is now the spiritual body of believers rather than a physical structure. Jesus stated, "Destroy this temple, and I will raise it again in three days" (John 2:19), referring to his own body instead of the Jerusalem temple. Paul reinforces this concept by teaching that "you are God's temple and that God's Spirit dwells in you" (1 Cor. 3:16) and warning that "if anyone destroys God's temple, God will destroy him" (1 Cor. 3:17). He further develops this idea in his first letter to the Corinthians, highlighting that each believer's body is a temple of the Holy Spirit (1 Cor. 6:19). These passages highlight that God's presence is no longer linked to a building or a system of tithes; it dwells within the faith community—true giving comes from the Spirit-led heart of believers, not from a mandated legalistic percentage.
Consider Melchizedek, the "priest of God Most High," to whom Abraham gave a portion of the spoils of war (Gen. 14:17–24). Although both the Hebrew text and English translations indicate that Abraham gave a tenth, the gift consisted of captured goods—not personal income, wages, or monetary earnings. Prosperity preachers frequently appeal to this narrative because the author of Hebrews discusses Melchizedek, assuming that his purpose was to establish a universal principle of tithing based on a priesthood that predates and surpasses the Law of Moses (Heb. 7:1–10). Yet the author's purpose is entirely different. Hebrews presents Melchizedek to demonstrate the superiority of Christ's priesthood over the Levitical priesthood, not to impose an enduring obligation of tithing upon Christians. Despite recounting Abraham's gift, the epistle never instructs believers to tithe. Instead, prosperity preachers eisegete a typological mandate the text neither teaches nor implies, distorting Scripture to advance financial agendas rather than proclaim its intended theological message.
When Jesus rebuked the Pharisees over their tithing (Matt. 23:23; Luke 11:42), he was not instructing Christians to give a tenth of their income. Under the Law of Moses, tithing was a covenantal obligation for Israel, but Jesus was not establishing a new universal requirement for his followers. Rather, he condemned the Pharisees for meticulously observing lesser matters of the law while neglecting its weightier demands—justice, mercy, and faithfulness. Tithing simply served as the illustration through which he exposed their hypocrisy. Likewise, although Abraham gave a tenth to Melchizedek, his offering was a one-time act of gratitude following a military victory, not a perpetual command for all believers. Jesus' teaching makes clear that outward acts of devotion, including tithing, are of little value when they mask hearts devoid of justice, mercy, and faithfulness.
Heart of Christian Giving
We should focus on the straightforward interpretation of Scripture, rather than intricate systems that impose unnecessary legalism on believers. Jesus criticized the Pharisees for imposing additional requirements beyond the law: "Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices . . . But you have neglected the more important matters—justice, mercy, and faithfulness" (Matt. 23:23). His words were directed at Jewish leaders who were still under the Law, not at Christian Gentiles.
Jesus teaches that managing material possessions well indicates trustworthiness in matters of greater importance (Matt. 6:19–20; Luke 16:11). His crucifixion satisfied the legal requirements of the Law of Moses (Col. 2:13–14; Gal. 3:10–14). Paul emphasizes that giving should be voluntary and joyful: "Each of you should give what you have decided in your heart . . . for God loves a cheerful giver" (2 Cor. 9:6–7), and cautions that the love of money leads to destruction (1 Tim. 6:10).
God encourages his followers to assist the poor, but he does not specify an amount. Christians may learn from the Old Testament model by intentionally setting aside resources to care for those in need. The responsibility to support the less fortunate honors personal conscience and the freedom in Christ. Finally, consider Paul's account of the generous Macedonians: "And now, brothers and sisters, we want you to know about the grace that God has given the Macedonian churches. In the midst of a very severe trial, their overflowing joy and their extreme poverty welled up in rich generosity. For I testify that they gave as much as they were able, and even beyond their ability. Entirely on their own" (2 Cor. 8:1–3).
Bibliography
Primary Sources
Chrysostom, John. The Homilies of St. John Chrysostom. Translated by John A. Broadus. In Nicene and Post-Nicene Fathers, series 1, vol. 13. Edited by Philip Schaff. Grand Rapids: Eerdmans, 1889.
"General Council of Trent: Twenty-Fifth Session."↗ Papal Encyclicals Online. 1563.
Irenaeus. Against Heresies. In Ante-Nicene Fathers, vol. 1. Edited by Alexander Roberts, James Donaldson, and A. Cleveland Coxe. Grand Rapids: Eerdmans, 1885.
Luther, Martin. "How Christians Should Regard Moses."↗ 2010. Word of His Grace. PDF.
Tertullian. "Apology." Translated by Sydney Thelwall. In Ante-Nicene Fathers, vol. 3. Edited by Allen Menzies. Grand Rapids: Eerdmans, 1889.
Monographs
Blomberg, Craig L. Neither Poverty nor Riches: Biblical Theology of Possessions. Downers Grove, IL: InterVarsity, 2020.
Croteau, David A. You Mean I Don't Have to Tithe? A Deconstruction of Tithing and a Reconstruction of Post-Tithe Giving. Eugene, OR: Pickwick, 2010.
Ezigbo, Victor I. The Art of Contextual Theology: Doing Theology in the Era of World Christianity. Eugene, OR: Cascade, 2021.
MacCulloch, Diarmaid. Christianity: The First Three Thousand Years. New York: Penguin, 2011.
Quiggle, James D. Why Christians Should Not Tithe: A History of Tithing and a Biblical Paradigm for Christian Giving. Eugene, OR: Wipf & Stock, 2009.
Strauss, Mark L. Four Portraits, One Jesus: A Survey of Jesus and the Gospels. 2nd ed. Grand Rapids: Zondervan, 2020.
Wright, N. T., and Michael F. Bird. The New Testament in Its World: An Introduction to the History, Literature, and Theology of the First Christians. Grand Rapids: Zondervan, 2019.
Edited Volumes
Croteau, David A., ed. Perspectives on Tithing: Four Views. Nashville: B&H Academic, 2011.
Reference Works
Attridge, Harold W., ed. The NRSV HarperCollins Study Bible, Revised and Updated with Apocryphal and Deuterocanonical Books. San Francisco: HarperOne, 2006.
Dobson, Kent. NIV First-Century Study Bible: Explore Scripture in Its Jewish and Early Christian Context. Grand Rapids: Zondervan, 2014.
Jacobs, Joseph, M. Seligsohn, and Wilhelm Bacher. "Tithing."↗ Jewish Encyclopedia. 1906.
Kaiser, Walter C., Jr., and Duane Garrett, eds. NIV Archaeological Study Bible: An Illustrated Walk Through Biblical History and Culture. Grand Rapids: Zondervan, 2006.
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Journal Articles
Silva, António Barbosa da. "The 'Theology of Success' Movement: A Comment."↗ Themelios 11, no. 3 (1986): 91–92.
Online Resources
Brody, Shlomo. "Jewish Ideas Daily: Tithing and Taxes."↗ The Jerusalem Post. April 23, 2013.
Bucher, Meg, ed. "What Is a Tithe?—Meaning and Importance of Tithing in the Bible."↗ Christianity.com. September 13, 2024.
Deren, Yisrael, ed. "Maaser—Tithing in Torah and Jewish Law."↗ Chabad.
Eden, Ami, ed. "Tithing."↗ My Jewish Learning.
Gates, DiAne. "What Is Tithing and Do I Have to Do It?"↗ Crosswalk. June 18, 2024.
Nally, Joseph R., Jr. "Q&A: The New Testament Tithe."↗ Third Millennium Ministries.
Poirier, Jack. "Are Christians Supposed to Tithe?"↗ Jerusalem Perspective. October 18, 2004.
Schreiner, Thomas. "7 Reasons Christians Are Not Required to Tithe."↗ The Gospel Coalition. March 28, 2017.
