Tithe: Why Not for the Poor?
As a stewardship educator, I am often challenged by the following question: Why can’t the church use the tithe to help the poor rather than solely supporting those involved in pastoral ministry? Those who raise this concern support their claim by rightly observing that God is considerably concerned with the plight of the poor and downtrodden in Scripture (Deuteronomy 15:11; Psalm 68:5; Proverbs 14:31; James 1:27). They conclude that if the church is to reflect God’s character, it should be willing to use tithe to care for the needy.
Additionally, supporters of this view often reference Deuteronomy 14:22–29 and 26:12, which indicate that tithe was used in biblical times to assist the less fortunate. It raises questions about the church’s position on the use of tithe. The issue is not new within the Adventist Church; Ellen G. White reports about individuals who viewed the tithe as a fund for the poor.[1]
This article seeks to explain how contemporary Christians should approach the tithe question by examining a biblical account of when giving to the poor was pitted against giving directly to God.[2]
Mary’s Alabaster Jar
The story of Mary anointing Jesus with the perfume from her alabaster jar is a biblical instance when giving to the poor is opposed to giving directly to God. Judas questioned, “Why was this perfume not sold for three hundred denarii and the proceeds given to poor people?” (John 12:5, NASB). The other disciples agreed with Judas’ seemingly reasonable argument (Matthew 26:8). Mary must have felt dismayed by this rebuke, which appeared convincing at the time.
However, Jesus defended her actions. First, He quoted Deuteronomy 15:11, which says that the poor would always be among them. By quoting this passage, Jesus affirmed His own instructions about caring for the poor. But He went further, explaining that He would not always be with them, referring to His imminent death. In this context, what Mary had done was good: “For when she poured this perfume on My body, she did it to prepare Me for burial” (Matthew 26:12, NASB). This episode highlights the principle that each act of giving has its proper time and place.
Following the promptings of the Holy Spirit, Mary had her priorities straight—she gave this gift to honor Jesus while He was still alive, unlike those who would come later to bury Him. She chose what needed to be done at that moment (Luke 10:42). Jesus went on to say, “Truly I say to you, wherever this gospel is preached in the whole world, what this woman has done will also be told in memory of her” (Matthew 26:13, NASB). Mary is remembered for her gratitude, generosity, and determination to prioritize giving to Jesus.
From how Jesus handled this situation, it’s clear that our devotion to God through tithes, offerings, and assistance to the poor should not be seen as competing. Both are essential to the Christian life. Our obligation to give to the poor does not diminish our need to give directly to God, nor does our giving to God lessen the importance of helping the poor.
Getting Our Priorities Straight
The story of Mary’s alabaster jar testifies that it is acceptable for some giving practices to have precedence over others. At that moment, it was fitting for Mary to use her perfume to anoint Jesus in appreciation of what He meant to her rather than spend the money on the poor, as others suggested.
For our time, I’ll suggest that it is essential to prioritize giving toward the spread of the gospel over other causes, including giving to the poor. This may sound odd, but let me explain. The real solution to the world’s problems is not charity but the gospel—what Jesus accomplished through His life, death, resurrection, and ongoing work in heaven. That is the permanent solution to sin and the world’s ills. Salvation comes from accepting the gospel. While efforts and advocacy for the weak are necessary, they are only temporary fixes, like patches on an aging garment—they don’t provide a lasting answer. The ultimate solution is a new heaven and earth created by God (Revelation 21:1–5). This new creation will be ushered in by the preaching of the gospel (Matthew 24:14).
This understanding aligns with Ellen G. White’s position: “The tithe is set apart for a special use. It is not to be regarded as a poor fund. It is to be especially devoted to the support of those who are bearing God’s message to the world, and it should not be diverted from this purpose. The great object of our work is to carry the light to those who are in darkness.”[3]
As Christians, our primary commission is not to give to the poor but to “make disciples of all nations.” Caring for the needy should accompany preaching the gospel, but it is not the ultimate goal. Our primary emphasis must be on preaching the gospel, as that is the real and lasting solution to the world’s problems. I believe that attempts to redirect the use of tithe from supporting the gospel ministry to helping the poor are a diversion tactic of Satan, who opposes the spread of the gospel. In contrast, supporting the spread of the gospel should represent the first portion of our giving, taking precedence over all other objects of our generosity.
Use of Tithe in the Book of Deuteronomy
A surface reading of Deuteronomy 14:22–29 and 26:12, 13 might suggest that the tithe can be shared with the Levites, foreigners, widows, and orphans. However, this understanding seems to contradict Numbers 18:21, which assigns “all the tithes” to the Levites as compensation for their service.
To reconcile this apparent contradiction, we must understand that, historically, the Jews had two different tithes.[4] The first was a Levitical tithe (Numbers 18:21–32), “which belonged exclusively to God, and which was given by Him to the Levites and priests.”[5] The second was a festival/charity tithe. It was a festival because, in the first two years of the cycle, it was eaten by the family at the central sanctuary during the pilgrimage festivals (Deuteronomy 12:6,11,17; 14:22–27). In the third year of the cycle, this same tithe was kept in the towns for charity (Deuteronomy 14:28, 29; 26:12–15). Under the theocracy, God instituted a form of social security for the Israelites, with this second tithe partly used to aid the poor. This was groundbreaking, as no other nation had such a special provision for the poor at the time. We can see this as a precursor to the modern social security systems.
Hence, why don’t we promote this festival/charity tithe in the church today? The answer is that the second tithe had both civil and ceremonial elements. Ceremonial because it was used for the festivals, and civil because it was used for charity. As Christians, we no longer practice the Israelites’ ceremonies, as they were shadows pointing to Jesus (Colossians 2:16, 17). Christ’s completed work on the cross would be denied if we enforced these practices today.
The civil aspects of the second tithe may no longer be applicable today since we are no longer a single nation under a theocracy like the Israelites. In Israel’s arrangement, the religious and secular life of the country was not separate. No separate civil taxes were imposed upon the people. If we were to implement a strict second tithe, we would need to account for the social security taxes people already pay to the government. While one could argue that government social programs are often mismanaged, that still doesn’t change the fact that income earners have already been taxed for that purpose. The church would also need to account for the different percentages each government charges in different countries. The process would be extraneous.
What is practical today is for the church to continue emphasizing the principle behind the second tithe—the importance of giving generously and regularly after we have tithed 10% of our income and the necessity of providing for the poor. The latter is not emphasized enough. God’s people cannot be generous toward the church and stingy in other aspects of life. Generosity should permeate everything we do, including caring for people in need.
Should the church divert tithe from supporting those involved in pastoral ministry to helping the poor? I can conclude that giving to the poor and supporting those involved in spreading the gospel are both essential. However, supporting the spread of the gospel takes precedence over other acts of generosity. It should represent the first portion of our giving. I am using the principle of precedence in giving employed by Mary. This position is grounded in a biblical understanding of salvation and eschatology.
[1] Ellen G. White, “Honesty Toward Men and Toward God,” The Review and Herald Supplement, December 1, 1896.
[2] Giving to the poor is also giving to God (Proverbs 19:17; cf. Matthew 25:34–40), but in this article, I am distinguishing gifts to the poor from those given directly to God through tithes and offerings.
[3] White, “Honesty Toward Men and Toward God.”
[4] Angel Rodriguez, Stewardship Roots (Silver Spring, MD: General Conference of Seventh-day Adventists, 1994), T10; Ellen G. White, Patriarchs and Prophets (Washington, D.C.: Review and Herald Pub. Assn., 1890), 530.
[5] Rodriguez, Stewardship Roots, T10.
