Theological Reflections on Tithing
The following was written by The Rev'd and Dr. John Westerhoff, a member of St. Benedict's Advisory Council.
Tithing, from a theological perspective, is a symbolic act of faith. It is the way we acknowledge that all we are and have is ultimately the gift of a generous God entrusted to our care. As a symbolic response, we are to voluntarily give ten percent of our income to our parish church.
This is a spiritual and moral expectation found first in Hebrew Scripture. Recall Jacob's vows (Gen. 28:22): "Of all that you gave me, I will surely give one tenth to you." Throughout Israel's history this was done through a symbolic offering to the temple. And later, parenthetically, a second tithe was added for the poor and needy, the widows and orphans.
But why the church? Theologically, the human Jesus was also the sacrament of God; the presence of the divine among us. Similarly, the church, Christ's body, is both a human community and the sacrament of God; the symbol of God's presence in human life and history. Therefore, when we give to the church, we are symbolically giving back to God a portion of god's gift to us.
Tithing, therefore, is about theology. That is, about our understanding of God's nature and character. We, who are in the image and likeness of god, need to model our behavior after God's. For example, just as God's gifts come to us with no strings attached, we need to give in a similar manner. God's justice is giving us what we need, not deserve, and we are to do likewise. The rich may need to give up much, but they will have all they need. The poor may need to receive much more, but not any more than they need, at least in God's reign.
Tithing is also about proportional giving. That is, about God's understanding of economics. From God's perspective, the percent of our financial resources offered as gifts to the church have more to do with our generosity than the amount given. The poor person who gives ten percent is, in God's eyes, far more faithful than the rich who give five percent, even if five percent amounts to thousands of dollars.
This tithe to the church, of course, is not intended to be a goal, or our only act of charity. There are many other worthy causes and groups in need of our gifts of time, talent and treasures. We begin by giving to the church, not because it is more worthy, but because it symbolically represents the body of Christ, God's presence in human life and history. However, it is in recognizing that God's presence is not limited to the church that stimulates us to give generously to the poor and the needy.
Tithing is a symbol of our dependent relationship with god, a joyful recognition of God's authority in our lives, and an act of devotion and gratitude for God's grace. The tithe is the spiritual key to the Christian life of faith. It is one aspect of our spiritual pilgrimage, both in terms of growing into an ever deepening and loving relationship with God and in surrendering ourselves to God's will. It is the minimum standard for anyone who wishes to live into his or her baptismal covenant.

