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The Three-Part Tithe

The Three-Part Tithe: A Biblical Blueprint for Modern Giving

Part 1: The First Tithe – The Ministry Tithe

Biblical Foundation:

  • This tithe (Leviticus 27:30) was the primary tenth, given to the priests and Levites for their sustenance and to support the work of the temple. Its purpose was to fund full-time ministry so that the people would have a place to worship and be ministered to.

Modern Application:

  • This ten percent would be directed to a place that is providing you with spiritual nourishment. For someone who doesn’t attend a traditional church, this could be a Bible study group, a reputable online ministry, a missionary on the field, or any other Christian organization that is actively spreading the Gospel and teaching the Word. This is the “storehouse” of your spiritual sustenance.

Part 2: The Second Tithe – The Celebration Tithe

Biblical Foundation:

  • This was a separate tithe (Deuteronomy 14:22-27) to be set aside by the individual family. Its purpose was for them to travel to Jerusalem for the annual festivals and to spend the money on food, drink, and celebration. This tithe was meant to be a joyful expenditure, a time to “rejoice before the LORD.”

Modern Application:

  • This would be a second ten percent used to fund your spiritual celebration and edification. This money could be used for Christian conferences, books and resources, musical instruments, mission trips, or any other activity that brings you closer to God and allows you to “rejoice” in His presence in a personal way.

Part 3: The Third Tithe – The Compassion Tithe

Biblical Foundation:

  • This was a separate tithe (Deuteronomy 14:28-29) given every third year. Its purpose was to create a social safety net, providing for the poor, the Levites, the foreigners, and the orphans. It was a direct command to care for the needy within the community.

Modern Application:

  • This would be a ten percent of your income, given every third year, dedicated to charitable causes. The funds would go to organizations that are actively helping the poor and vulnerable. This could include a local homeless shelter, a food bank, a Christian charity that helps orphans, or a non-profit that works with refugees.

Connecting to the New Testament

The New Testament does not abolish the principles of Old Testament giving; instead, it elevates and spiritualizes them. The three-part tithe can be seen not as a rigid law but as a timeless blueprint for Christian generosity, energized by grace.

The First Tithe: The Ministry Tithe

The principle of supporting those who minister the Gospel is a clear command in the New Testament. While the Levitical priesthood is fulfilled in Jesus Christ, the need to support those who teach and preach the Word remains. Paul taught that “the Lord commanded that those who preach the gospel should receive their living from the gospel” (1 Corinthians 9:14). Similarly, he instructed that those taught should share all good things with their instructor (Galatians 6:6). This is the direct New Testament fulfillment of the First Tithe’s purpose.

The Second Tithe: The Celebration Tithe

The New Testament emphasizes the importance of corporate worship and fellowship, which was the purpose of the Second Tithe. The early church was marked by communal joy and gathering. We see them “breaking bread in their homes and eating together with glad and sincere hearts” (Acts 2:46). This is about investing in joyful fellowship and the life of the church, whether in small groups or larger gatherings.

The Third Tithe: The Compassion Tithe

Caring for the poor is a core principle of the New Testament, one that Jesus Himself highlighted. He taught that caring for the needy is like caring for Him directly (Matthew 25:40). The early church took this command seriously, with believers sharing their possessions and collecting money for those in need (Acts 4:34-35). Paul also organized a collection from the Gentile churches for the poor believers in Jerusalem, emphasizing “not grudgingly or under compulsion, for God loves a cheerful giver” (2 Corinthians 9:7). This demonstrates that the principle of the Third Tithe is not just an old law, but a joyful, grace-driven command for every believer.

Conclusion: A Holistic Model

By embracing the three-part tithe, a person’s giving is no longer a one-dimensional act but a comprehensive expression of faith. It shows that biblical stewardship is not just about supporting the ministry, but also about cultivating a life of celebration and actively engaging in compassion and social justice. This model provides a clear, actionable, and deeply biblical blueprint for modern giving.