The need of a Church to have a certain amount of funds is clearly set out in scripture by Christ and the Apostles. They had funds themselves, Judas being the keeper of the bag (John 13:29). Certainly Christ himself did not need money because he could and did perform miracles in feeding the multitude. He also sent his disciples out and told them to Provide neither gold, nor silver, nor brass in your purses, nor scrip for you journey, neither two coats, neither shoes, nor yet staves: for the workman is worthy of his meat. (Matthew 10:9,10)  But He also at a later time told his Apostles But now, he that hath a purse, let him take it, and likewise his scrip: and he that hath no sword, let him sell his garment, and buy one (Luke 22:36). So it would be reasonable to think that the present day church has a need for funds just as the Apostles did. Most disagreements or differences in the Baptist family concerning church funds is over how much a member should give and the purposes for which the church needs money.

Many Modern Baptists use the Old Testament example of tithing in determining the obligation of its members in regard to the financial support of the church. They believe that the command given to the Israelites or some variation of it should be practiced by us in the New Testament Church. Tithing in the Old testament law worship services was sanctioned by God in Numbers 18:21 And, behold I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation. Because the Levities were to serve in the tabernacle and were not given an inheritance of land as the other tribes of Israel, the Lord required the other tribes to give a tenth of their increase to support the Old Law worship service and those that served in the tabernacle. In fact the Levitical priesthood was required under the Old Law to take tithes. And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham. (Hebrew 7:5). One interesting point to know is that tithing did not originate with the Levitical priesthood. Abraham paid titles to Melchisedec before the Levitical Law was given. (Hebrew 7:1,2) Jacob also promised tithes to the Lord as recorded in the Book of Genesis 28:22 And this stone, which I have set for a pillar, shall be Gods house: and of all that thou shalt give me I will surely give the tenth unto thee.

The Lord fulfilled the law and thereby the Old Testament law worship service was done away with and the Lord ushered in the New Testament Church, therefore we must either adopt or reject the Old Testament tithing law by examining the Scriptures of the New Testament. The most compelling argument against tithing states that: without clear instructions to do so, we cannot just bring over part of the Old Law worship service and not bring over the rest of the Law service. Most Baptists prior to 1800 generally agreed with that argument and did not teach or practice tithing until recent history. The New Testament clearly does not contain any teachings that a Baptist could honestly point to that requires us to practice tithing in the New Testament Church.

 Tithing is very much like a tax, in that it is an obligation of a certain amount (10%) of the increase the Lord has blessed a person to have. The Lord illustrates to Peter in Matthew 17:24,27 that the children of his kingdom (The church) are not to be taxed. What thinkest thou, Simon? Of whom do the kings of the earth take custom or tribute? Of their own children, or of strangers? Peter saith unto him, of strangers. Jesus saith unto him, then are the children free.  In this scripture, Christ teaches Peter that the children of a King do not pay taxes and we can correctly draw from that illustration that the Lord was teaching us that in his kingdom, neither should his children be taxed. That is not to say that they should not give to support their church and ministry, but it should not be a tax (or tithe) as practiced under the old law service.

 Rather than a tax or tithe, the New Testament rule that Paul laid out in reference to collecting things needful for the ministering to the Saints is clearly explained in II Corinthians 9:7  Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver. Since a person is to give, not of necessity, it would rule out Tithing as a means of determining what a person should give to the church. It clearly would be of necessity, if one were required to give ten percent of his increase.

The amount a person should give to the church is directly related to the needs of the church and the persons ability to give. The new testament pattern is to give according as you purpose in your heart, not grudgingly or of necessity, but cheerfully. A person has every right to withhold funds if those funds are being used to support some unscriptural practice or flagrant spending not justified in scripture. Things such as: multi-million dollar buildings, million dollar steeples, support of foreign and domestic mission programs for the purpose of evangelizing the world, paying a salary to a minister in order to secure his services are just some examples of spending not justified in the scriptures. Other things could be mentioned that many present day Baptist Churches spend money on that is not supported by a biblical pattern. Suffice it to say that gathering money to support any organization, practice or function of a church that is being used to help the Lord spread his Gospel or build his church is not scriptural.

Anytime new practices are introduced among the Lords people, it almost without fail is accompanied at some point in time with the re-introduction of some form of tithing. Many unscriptural practices require money to help hold them up. Therefore the promoters of such usually have to also introduce tithing or some variation in the New Testament church to keep the ball rolling. It is a never-ending cycle: false practice leads to false doctrine and false doctrine leads to false practices. Some ministers have attempted to camouflage their teaching of tithing by emphasizing first fruits giving and/or teaching that a person should give regularly on a percentage basis. Once you begin teaching that a person is under obligation to give a percentage of their income to the church you have in effect taught tithing.

The term first fruits giving is usually spun together with the thought that a Child of God should first return or give back to the Lord a portion of the money he has been blessed to have. How preposterous, the Lord doesnt need our money! The minister that teaches you to give money to the Lord is really telling you he wants your money. The memberships of the Lords churches are instructed in scriptures to support their church; it does not teach us to give our money to God. The only thing we can give to God is to ascribe to him the Glory due his name. Give unto the Lord, O ye mighty, give unto the Lord glory and strength. Give unto the Lord the glory due unto his name: worship the Lord in the beauty of holiness. Psalms 29:1,2  Elder Claude McKee