The Use of Tithe in the New Testament Era

Who are “those who preach the gospel” mentioned by Paul in 1 Corinthians 9:13, 14, and therefore are entitled to be maintained by the tithing system? How can the church’s mission be sustained and thrive if tithe funds are restricted to the use indicated by God?

Paul writes in 1 Corinthians 9:13, 14: “Do you not know that those who minister the holy things eat of the things of the temple, and those who serve at the altar partake of the offerings of the altar? Even so the Lord has commanded that those who preach the gospel should live from the gospel” (NKJV).

In this passage, Paul argues for his right to be supported by those he preached to, although he chose not to exercise this right with the Corinthians (1 Corinthians 9:15–18).[1] He begins his argument by referring to the Old Testament system in which priests and Levites were supported through tithes, offerings, and sacrifices given to God (Numbers 18:21–24, 26; Deuteronomy 14:27–29).

Paul uses the Greek word houtōs (οὕτως) in 1 Corinthians 9:14, translated as “even so” (NKJV) or “in the same way” (NIV, ESV). This word refers to verse 13, indicating that “those who preach the gospel” should be sustained similarly to the priests and Levites. He also states that this command comes directly from the Lord Himself.

Who Should Be Sustained by the Tithe?

Nevertheless, who are “those who preach the gospel” and should be supported by the tithe? How broad is this concept? Should it include all categories of missionaries?[2] Does it extend to all believers, since all are considered a “royal priesthood” (1 Peter 2:9; Exodus 19:6) and are called to “make disciples of all the nations, baptizing them . . . [and] teaching them” (Matthew 28:19, 20)? Could the ancient Israelite practice of the so-called second tithe be used to justify spending tithe funds on children’s religious education or charity?[3], [4]

Principles from the Old Testament Model

What principles from the Old Testament model regarding the use of tithe can be applied to the church in the New Testament era? One fundamental principle is found in Numbers 18:21, which says that “the children of Levi” were entitled to receive “all the tithes . . . in return for the work . . . of the tabernacle of meeting” (See also 1 Chronicles 23:13, 27–32). It is important to note that their work was not simply “preaching the gospel,” as some may understand Paul saying, but was necessarily related to the “tabernacle of meeting” (מוֹעֵד mô‘êḏ or מֹעֵד moed may also be translated as “congregation” or “assembly”) or the place of the public gathering of God’s people.

This information should not be overlooked when considering what Paul says in 1 Corinthians 9. He did not mean that all who “preach the gospel” should receive from the tithe funds. Otherwise, every Christian would be entitled to it. Instead, Paul refers to an exclusive class of people directly or indirectly involved in conducting or supporting public worship.

Another essential principle is that this class of people was never self-appointed. Although in the case of the Levites, God expressly set them apart for His work (Numbers 3:5–13; 8:5–26; 18:6, 21–24; Deuteronomy 10:8), God’s people leadership also had to recognize and approve them before they could begin their service (e.g., Ezra 2:61–63; Nehemiah 7:63–65). A similar recognition from the approved leadership body is expected to happen with their New Testament counterparts.

Another aspect of the priests’ and Levites’ role was their exclusive dedication to God. Unlike the other tribes, they received no land inheritance (Numbers 18:20–24; Joshua 13:14), serving as a reminder that the Lord was their inheritance (Deuteronomy 10:9). Instead of seeking wealth, they were called to focus on religious duties: “The Lord separated the tribe of Levi to bear the ark of the covenant of the Lord, to stand before the Lord to minister to Him and to bless in His name, to this day. Therefore Levi has no portion nor inheritance with his brethren; the Lord is his inheritance, just as the Lord your God promised him” (Deuteronomy 10:8, 9). As a result, they relied on tithes, offerings, and sacrifices from the other tribes for their sustenance (Deuteronomy 18:1–5).

Together, priests and Levites ensured the worship system’s proper functioning as God commanded. The priests were primarily responsible for rituals, sacrifices, and religious teaching. At the same time, the Levites had a broader range of duties, including supporting the priests, maintaining the tabernacle/temple, teaching, and leading worship.

Religious Education

As outlined, the roles of priests and Levites were distinct yet complementary, converging notably in religious education. Both were expected to excel as educators, safeguarding the people’s faith and serving as their moral and spiritual guides. Disregarding their role as educators and spiritual guides frequently brought disastrous consequences (2 Chronicles 15:3; 1 Kings 12:26–30; 2 Chronicles 11:13–16).

Nevertheless, religious education was not an exclusive responsibility of priests and Levites. Instead, it was a fundamental part of God’s covenant with the entire Israelite community. God expected everyone to promote it actively. He promised land and prosperity on the condition that parents fulfilled their role as religious educators, passing their faith to their children (Genesis 17:6–9; 18:18, 19; Exodus 12:26, 27; Deuteronomy 4:9, 10; 6:4–7; 11:18, 19; Psalm 78:5–7; Proverbs 22:6). While parents were to be involved in religious education, they were not supported by tithe but were instead required to pay it.

The ministry of prophets, some with exclusive dedication, was as vital for the spiritual well-being of the people (2 Chronicles 20:20; Proverbs 29:18) as that of priests and Levites. However, except for those who were also Levites (like Samuel, Jeremiah, or Ezekiel), tithe funds could not be used to support them despite their highly significant role.

This means that not everyone engaged in religious work or religious education should be supported by tithe. Simply “preaching the gospel” or being engaged in God’s people service is insufficient justification for receiving tithe support. All those funded by tithe should promote religious education, but not everyone involved in religious education should be supported in this way.

Considering the Old Testament model for the use of tithe, as indicated above, those eligible to receive support from tithe today must [1] engage in religious work closely related to the public worship service of God’s people or its support team; [2] be religious educators; [3] be formally recognized (not self-appointed), appointed, and authorized by the approved leadership of God’s people; and [4] commit exclusively to the work of God.

Ellen G. White and the Support of the Ministry

Ellen G. White outlines how the Adventist Church should handle tithe. She emphasizes that “God has not changed; the tithe is still to be used for the support of the ministry.”[5] By referring to the book of Malachi in the previous paragraph and then saying, “God has not changed” and “tithe is still . . .,” she sides with Paul in pointing to the continuity of the Old Testament system for the New Testament era.

She also points to the similarity of the roles of the Levites and “ministers.” Even though we recognize that there is no earthly sanctuary service in New Testament times, we are bidden to apply the Old Testament model as closely as possible to our times.

If the tithe must “be used for the support of the ministry,” what constitutes “ministry”? Even though one meaning of the word ministry is “the body of ministers of religion: clergy,”[6] we should look for its meaning in the four-item list of characteristics of those sustained in the Old Testament provided above. This means that modern ministers, whose work aligns with that list, should have the same exclusive support privileges given to Old Testament priests and Levites.

But there is always a risk of broadening what God has restricted. Some cite Ellen G. White’s occasional and apparently unconventional use of tithe to justify redirecting it as people see fit. However, a careful analysis of her practice will not allow this conclusion.[7] Against that danger, Ellen G. White consistently warns that “God desires all His stewards to be exact in following divine arrangements.” Then, in the same paragraph, she warns against makeshifts in God’s plan. She notes it “is a very poor policy for men to seek to improve on God’s plan.”[8] She adds that “the portion that God has reserved for Himself is not to be diverted to any other purpose than that which He has specified.”[9]

Inappropriate Use of Tithe

Ellen G. White further cautions, “I am bidden to tell [God’s people] that they are making a mistake in applying the tithe to various objects which, though good in themselves, are not the object to which the Lord has said that the tithe should be applied. Those who make this use of the tithe are departing from the Lord’s arrangement. God will judge for these things.”[10]

But what could be some of those good purposes that, while worthy in themselves, are not the intended use for tithe as specified by the Lord? We are not left to guess. One of those Ellen G. White specifies is the house of worship and its services. She states, “You are robbing God every time that you put your hands into the treasury for funds to meet the running expenses of the church.”[11] The house of worship is the Lord’s property and must be carefully maintained, but funds for this purpose should not come from tithe.[12]

Ellen G. White also identifies schools, canvassers, and colporteurs as those “things” that are good in themselves but are not the purposes for which the Lord has said tithe should be used. She disagrees with the common reasoning: “One reasons that the tithe may be applied to school purposes. Still others reason that canvassers and colporteurs should be supported from the tithe. But a great mistake is made when the tithe is drawn from the object for which it is to be used—the support of the ministers.”[13]

The exception for using tithe in schools is limited to “those who minister in our schools, teaching the word of God, explaining the Scriptures, [and] educating the students in the things of God.”[14] Even though integration of faith and learning is expected from all Christian educators, this alone does not justify using tithe to support educational workers indiscriminately.

How Do We Fund Other Vital Branches?

How, then, can we provide for other branches of the work that cannot be supported by tithe funds? Systematic offerings (also known as “Promise”[15] offerings), which are as required by God as tithe (e.g., Malachi 3:8; Proverbs 3:9), should be regularly given in addition to tithe. But when only tithe is taught as mandatory, and regular and systematic offerings are not adequately emphasized and taught, the institutional church may be tempted to divert the tithe from its authorized use to supply the lack of unrestricted funds; local churches may be tempted by a congregationalist inclination to retain the tithe to defray its regular expenses; and church members may be subtly suggested to give their tithes as offerings.

Nevertheless, “If the plan of systematic benevolence were adopted by every individual and fully carried out, there would be a constant supply in the treasury. The income would flow in like a steady stream constantly supplied by overflowing springs of benevolence.”[16]

If God’s guidance about systematic offerings is practiced, the correct use of tithe will never impair the church’s ability to move forward. “Whenever God’s people, in any period of the world, have cheerfully and willingly carried out His plan in systematic benevolence and in gifts and offerings, they have realized the standing promise that prosperity should attend all their labors just in proportion as they obeyed His requirements.”[17]



[2] That he received some support from other churches becomes evident in Philippians 4:14–19 and 2 Corinthians 11:7–9.

[2] See Roger Coon, “Who are Ministers,” in Ellen G. White’s Counsel and Practice on Tithe (Hagerstown, MD: Review and Herald Pub. Assn., 1991), 10.

[3] About the “second tithe,” see Ángel M. Rodríguez, Stewardship Roots: Toward a Theology of Stewardship, Tithe, Offerings (Silver Spring, MD: General Conference of Seventh-day Adventists, 1994), 55, 56). PDF available at https://stewardship.adventist.org/stw-1050-$5.00-stewardship-roots.pdf.

[4] For an explanation of why the Seventh-day Adventist Church does not promote the practice of the second tithe, visit https://stewardship.adventist.org/the-second-tithe-materials.

[5] Ellen G. White, Testimonies for the Church, vol. 9 (Mountain View, CA: Pacific Press Pub. Assn., 1909), 249.

[6] “Ministry,” Merriam-Webster, accessed August 30, 2024, https://www.merriam-webster.com/dictionary/ministry.

[7] See Coon, Ellen G. White’s Counsel and Practice on Tithe, 12.

[8] White, Testimonies, vol. 9, 248.

[9] Ibid., 247.

[10] Ibid., 248.

[11] Ellen G. White, Special Testimony to Battle Creek Church, 6.

[12] White, Testimonies, vol. 9, 248.

[13] Ibid., 248.

[14] Ellen G. White, Testimonies for the Church, vol. 6 (Mountain View, CA: Pacific Press Pub. Assn., 1900), 215.

[15] To learn more about “Promise” offerings, visit https://stewardship.adventist.org/promise-offerings#.

[16] Ellen G. White, Testimonies for the Church, vol. 3 (Mountain View, CA: Pacific Press Pub. Assn., 1885), 389.

[17] Ibid., 395.


Marcos Faiock Bomfim

Marcos Faiock Bomfim General Conference, Stewardship Ministry