David A. Croteau, ed. Perspectives on Tithing: Four Views. Nashville: Broadman & Holman, 2011. 193 pp.
Here are the four views:
- Ken Hemphill and Bobby Eklund, “The Foundations of Giving.” Argument: “Tithing [10%] is the foundational base from which believers can and must be challenged to become grace-givers” (p. 20).
- David A. Croteau, “The Post-Tithing View: Giving in the New Covenant.” Argument: “The Levitical tithe, the festival tithe, and the charity tithe are no longer binding on Christians because they are fulfilled” (p. 80). The NT explains how Christians should give (see below).
- Reggie Kidd, “Tithing in the New Covenant? ‘Yes’ as Principle, ‘No’ as Casuistry.” Argument: “I do believe, with Hemphill, Eklund, and North, and against Croteau, that the shape of redemption means the principle of tithing carries over into the new covenant era. I believe, with Croteau and against Hemphill, Eklund, and North, that the casuistry of the tithe does not” (p. 56).
- Gary North, “The Covenantal Tithe.” Argument: “The tithe is 10 percent of your net income—no more, no less. You should feel guilty if you do not tithe. You should not feel guilty if you do tithe” (p. 51).
Here’s a free PDF of the book’s introduction.
Croteau’s view is most persuasive. Here are two tables from the end of his essay:
Croteau concludes his essay,
While tithing should not be advocated as a minimum contribution based on Scripture, the affluence of our country is such that giving at least 10 percent, for the majority of Christians, would be the natural application of the principles above. Affluent Christians giving 10 percent should not think that they have fulfilled the giving requirements of Scripture. John Piper said, “My own conviction is that most middle and upper class Americans who merely tithe are robbing God.” Christians should be giving generously out of concern for God’s glory, in response to the grace and love He has shown them, and from a desire to see ministers of the gospel and the poor have their basic needs met. Nothing written here should be understood as an excuse for not giving; rather, Christians should be freed from the 10 percent model so they can embrace the model endorsed in the New Testament. (p. 83)
Related: What We Should Do with Our Money (note the resources listed at the end)