Recently, I was quoted in the Wall Street Journal as saying that pastors teach a 10% tithe out of “pragmatism, tradition and ignorance, quite frankly.” While this represents the essence of a statement I made during the course of a thirty-minute phone conversation, I am concerned that taken out of context, my comments are likely to be misunderstood. As interpreters of Scripture, we all know how important context is in understanding someone else’s message. By failing to supply the larger context, the Wall Street Journal in effect rendered my comments liable to be misconstrued. Hopefully, providing you with the background and larger context will show you my true heart in this and illustrate how easy it is to be misrepresented in one’s true intentions, no matter how cautious one is in dealing with the media, even publications as reputable as the Wall Street Journal.
When the Wall Street Journal reporter called me shortly before Thanksgiving telling me how I would be quoted, I immediately objected, pressing that the word “ignorance” be changed. The reporter flat-out refused. When I insisted on the change, she said she would take up the matter with her editor, but she could not promise that the change would be made. In the end, the quote was left as it was. I also objected to the reporter’s characterization of me as “challeng[ing] tithing in classes on the New Testament,” but again to no avail. It appears that I was needed as a representative of “Anti-Tithing in the Classroom” (the subheading), even though this is only a very partial and tendentious representation of my teaching practice.
What do I teach with regard to Christian stewardship and giving? The answer is: I teach exactly what the Baptist Faith and Message 2000 says on this issue: “God is the source of all blessings, temporal and spiritual; all that we have and are we owe to Him. Christians have a spiritual debtorship to the whole world, a holy trusteeship in the gospel, and a binding stewardship in their possessions. They are therefore under obligation to serve Him with their time, talents, and material possessions; and should recognize all these as entrusted to them to use for the glory of God and for helping others. According to the Scriptures, Christians should contribute of their means cheerfully, regularly, systematically, proportionately, and liberally for the advancement of the Redeemer’s cause on earth” (emphasis mine).
Note that the Baptist Faith and Message 2000 does not use the word “tithe” or “tithing” or specify a particular percentage of one’s income. It (rightly, in my opinion) sets financial giving within the larger context of one’s overall stewardship of all of one’s possessions, material and otherwise. It also shows that Christian stewardship (including giving of one’s resources) is part of one’s worship and lists several New Testament principles regarding how one should give: cheerfully, regularly, systematically, proportionately, and liberally. As Daniel Akin rightly noted in a recent BP First Person piece, these are the distinctives of what can be called “Grace Giving.” At the same time, and this was my point in answer to the reporter’s question, neither the New Testament nor our confessional statement make mention of a specific percentage, be it 10% or another percentage, as mandatory for all believers today.
So, is my teaching “anti-tithing in the classroom”? Not at all. My focus is not on how not to give, but on the New Testament principles for giving highlighted in the Baptist Faith and Message. As one who grew up Roman Catholic in Austria at a time when a fixed percentage of “church tax” was deducted on an individual’s tax form, I have come to cherish the New Testament emphasis on voluntary giving. I am concerned that if we stipulate a minimum percentage figure for giving as required in a church covenant, for example, giving will no longer be voluntary as the New Testament teaches. It is true, therefore, that if a student in one of my classes asks me if I believe that the New Testament teaches that all Christians must give (at least) 10% of their income to their local church, I cannot in good conscience say “yes” to that question but must qualify my answer in several respects: the heart attitude is more important than the specific amount; giving is part of our Christian stewardship and worship and should occur in a spirit of grace, not legalism; and so on.
Did I therefore convey by my comments that Christians need not give, or need only give a small amount to their local church? Not at all. To the contrary: it seems to me that rather than inducing believers to give as little as possible, God’s grace should most certainly be expected to move the grateful redeemed sinner to give liberally, even sacrificially, recognizing that all that he or she has is not his or hers, but God’s in the first place. In this context, I told the reporter that we should approach the matter of giving not in a spirit of pragmatism or in fear that unless we teach a 10%-minimum requirement people will not give, or give only little. Rather, we should have faith in God’s work in the hearts of our people, trusting that he will move them to give freely just as they have freely received.
If I may be so bold as to add a comment to all of us as Bible-believing Southern Baptists. Battles have been fought over the doctrine of the inerrancy of Scripture, and this doctrine is rightly important to us, for from it flow many other scriptural doctrines. Yet inerrancy must be more than merely a doctrine we affirm in general terms; inerrancy must be practiced as we approach any given issue, including that of Christian stewardship. This was my point when I spoke to the reporter about “tradition.” When we deal with a question, we should ask: What does the Bible say on this issue?, not merely: What is our tradition? In this context, when I spoke of “ignorance,” what I had in mind was the fact that some (though by no means all) may be insufficiently familiar with the biblical teaching on Christian giving. But if we hold that the Bible is our final authority in all matters of faith and practice, we should know and study what the Bible says. Certainly, I would hope that as Southern Baptists we can have a meaningful discussion on what Scripture teaches on a given subject, including Christian giving.
I realize that this is a particularly volatile issue, because money is at stake, and this strikes very close to our livelihood and security. But in this area, as in all others, we should trust the Lord to provide for all our needs. Do I think all those who teach a 10% tithing requirement do so out of ignorance? Not at all. Do I believe Christians should not give or only give a little? No! Instead, they should give as much as they possibly can, which in most cases, I believe, should be considerably more than 10%. Do I believe that the New Testament teaches a 10% giving requirement for all Christians? I do not, and here some of you may disagree, and I am open to further discussion on this topic. I trust that this piece serves the purpose of clarification and better understanding. I have learned that when scholars are subjected to the laws of journalism (where all too often soundbites trump accuracy in substance), the whole truth often becomes the casualty. But who knows, perhaps God is able to use even a Wall Street Journal reporter to his good ends of helping us learn more about how, and how much, we should give to advance his kingdom? I believe he is.
Dr. Köstenberger is Professor of New Testament and Director of Ph.D. studies at Southeastern Baptist Theological Seminary in Wake Forest, NC and founder of BIBLICAL FOUNDATIONS (www.biblicalfoundations.org). He has co-authored a two-part series on tithing (here and here), as well as a blog summarizing his views on this subject, that are posted on his website.


Dr. Kostenberger is correct. The SBC Faith and Message does not contain the word “tithe.” In fact, the 1925 Faith and Message did not even contain the texts for tithing under its stewardsdhip statement. It was not until 1963 before the SBC first included the texts. That was over 300 years since 1649 before they were included.
It is the little known Position Paper of the SBC which requies everybody who draws a paycheck from the SBC to teach and endcorse tithing in official publications and Sunday School books. That is manipulation and coercion.
I call on SBC leaders to be bold like Dr. Kostenberger and openly discuss this subject. The Baptist Press does not even allow comments to their many tithing articles and they have not replied to any of my requests for a hearing during the past six years. Instead I have been treated like a black sheep and treated as if I did not exist. If the SBC can discuss Calvinism which is very divisive then it should also be able to discuss tithing.
For once I would like to see a discussion of freewill grace giving in a a major Christian publication. This has not happened and I praise the Wall Street Journal for at least attempting to present the opposite viewpoint. Surely the Berean Concept still exists somewhere in the Southern Baptist community.
Dr. Kostenberger: Thank you so much for taking the position on free will giving and against tithing in the wall street journal and on your web page. most modern day churches today are about money and buildng new churches and less about gods love and helping people in need. after all the bills are paid, there is little or none left to help the needy receive Christ. Most churches will not visit the poor because they cannot tithe. The Churches that teach tithing teach that all give a minimum of 10 percent whether or not some of their members financially able to buy their groceries and pay their bills. I left the Baptist church after the pastor preached tithing and 2 elder women told me they would not be able to pay for their necessities after their tithes. I was so angry about this tithing lie to these poor people and the ignorance of others in the church because they do not read the bible and instead trust their pastor to teach the truth of the new covenant.my
Fear is tithe twisters will pay a terrible price when Christ comes back to take us home. he will not stand for twisting his scripture. GOD BLESS YOU Dr. Kostenberger
Dr. Kostenberger,
Perhaps in light of the above comments it may be helpful for many if you present a treatment of the subject of tithing and giving on your blog.
Many years ago our church corrected our presentation of the concept of giving and removed any reference to “tithing”. Our emphasis on sacrificial giving without requiring a “tithe” as some carry-over of the Mosaic Law has helped our saints enormously.
I came to this site because I was concerned about the quote in the Wall Street Journal. I am glad to see the clarification as the quote in the paper was quite misleading. The word “Stewardship” was only mentioned twice in the article, and both times in reference to someones job or title, not as a concept.
I was a bit surprised, however, by Dr. Köstenberger’s reference to the Catholic Church taking a church tax off of income. That is certainly not the practice in the United States, and his comment seems an unwarranted attack. For someone who was misquoted in the Wall Street Journal, he should want to give an accurate picture of the Catholic Church. The Catholic Bishops in the United States teach that Stewardship is a call to discipleship. Tithing makes little sense unless one first understands one is a steward.
C.L.: I have written a blog on tithing a while back, which is still posted on this site.
John: Thank you for your comments. Upon rereading my statement on the Roman Catholic Church, I realize that the wording was potentially misleading. My apologies; I did not mean to imply anything regarding Roman Catholic current practice in the United States, but only to refer to my experience of growing up Roman Catholic in Austria. I have adjusted the wording in the original post to make sure this is clearer now. I am also glad to know that the Roman Catholic Church in the United States today teaches giving as part of Christian stewardship and discipleship. Again, thank you very much for your helpful remarks.
John Regan Writes above,
“The Catholic Bishops in the United States teach that Stewardship is a call to discipleship. Tithing makes little sense unless one first understands one is a steward.”
Yes, stewardship is part and parcel of the call to discipleship. Tithing is an objective mark. Christ calls us entirely, without qualification, or better with one great qualification or condition, that we believe in Him, and then with no relaxed standards from perfect submission unto God’s Will, as He has shown us.
I used to coach high school cross-country, in summers off from college. Objective marks, goals, are somewhat useful in the short run, but can cause clear problems when devoid of a necessary subjective presence. I was able to coach successfully when I was with the high school athletes in the summer of 1980. However, when I tried coaching by mail, monitoring their training, it didn’t work.
They needed my subjective presence, to avoid sundry pitfalls. Without me to run with them, stretch with them, sup together, discuss training and share life in general, they lost confidence and overtrained, focusing solely on objective goals, with little sense of grace, and the glory that can be found in the sheer joy of running, as God had enabled them to do.
The problem with objective marks is that they can easily obscure the subjective presence of Christ, and become but one more facet of idolatry.
I teach English now in South Korea, and the churches here recommend that members give 30 percent of the tithing mark. They state it as 30 percent of one’s income, but serious inquiry yields a fuller revelation of the truth, which is in fact, three percent. Inasmuch as they give freely, regularly, systematically, proportionately, and joyously, as you say above, then I see no damning or substantative difference.
However, I do see problems with a focus on any objective mark, as it would be ultimately most difficult to not allow the achievement of that mark to bestow some sense of satisfaction and moralistic justification. But we are taught that no objective human standard can ever serve as a source of satisfaction unto us. This again borders upon idolatry, if not being outright the substance thereof.
We must be wholly open to the numinous and living presence of God, ever unfolding in our quotidian lives. Objective marks serve me well from time to time. I am the type to set New Year’s Resolutions. I even looked at my list from last year, and realized that I had achieved some of them, though without knowing it. “Don’t let your right hand know what your left is doing when you give alms.” Is that quoted correctly? For me this means that we must be focused so exclusively on Christ in our lives that we do not realize the objective markers we fly by.
Yes, I struggle from time to time, with various problems. It is then that I call upon God to help me be sensitive to His presence ever more, and then steel myself with some objective measures to get myself out of the funk of ordinary life and back into the realm of living a life in Christ immediately qualified by God.
So yes, I use objective measures, but they do not stick in my memory. I write them on a large 52-page calendar with beautiful pictures of South Korea, where I live. Then, I sort of forget about them. But the mere process of writing them helps to get me going, if only because those marks serve as a minimal acceptable level of conduct. It is as though I must consciously put myself under a law, for I have broken the spirit of it. But all along, I know that my calling is to be way above any law, if law is understood to be a minimum level of acceptable conduct. The Lord has an infinity ahead of me. I must rise to the occasion and be not content with any lesser manifestation.
Herein, then, lies the danger, that we may be influenced by objective markers to reach some form of contentment.
I teach my charges, students here in South Korea, to set their own objective standards, goals for summer vacation or winter vacation. I believe Sunday schools should teach this, but not the church officially. We Christians merely use objective tools, but do not officially endorse them as if they are some extra aspect of the necessary means to salvation.
We are free in that we may use what we find here on earth, to the betterment of those under our charge, and to the spread of the Gospel. However, we err when we suppose that we might take some objective measure and transplant it in the stead of the living presence of Christ.
Ultimately Christ did not die for ten percent of our productive capacity. He died for all we have, and all we can be. He wants all. Let’s not kid ourselves.
Yes, let’s set our own personal goals from time to time, in a Kierkegaardian spirit of ethical determination, even confide one to a friend, and check up on each other if we feel we must. I don’t, confide to friends. But I freely admit that I do write down objective goals. And I reread them occasionally. It has pure positive value for me. I have never questioned the value of this activity. And I believe I have not distorted my perception of God’s Will for me in the doing.
This is quiet intersting to me because i personal struggled to understand and reason with God when i could not honour the commitment of tithing as prescribed by our church. At times just let it passby and this does not mean deep down one does not know the responsibilty one has have towards the body of christ. Once i have been forgiven i should be able to carry the cross even when financially i may not be able to tithe.That does not make me a sinner all over again who has no place in the kingdom.God see’s and know our cicumstances even better than we can ever imagine.Thank you for enlighting our chuch community on the subject even when it mght be difficult for others to accept.