Q. What is the LCMS position concerning tithing? Is it required? Is there anything wrong with teaching the concept of tithing?

A. Tithing (meaning giving 10 percent of one's income) is a term used in the Scriptures, especially throughout the Old Testament. In most of those cases the "tithe" was a "legislated" matter to support the levitical priesthood and provide other benefits. Freewill offerings were made in addition to the tithe.

In the New Testament, tithing is not mentioned nearly as much, but such expressions as cheerful, firstfruit, and proportionate are used repeatedly. This leads us to conclude that while tithing may be a good spiritual discipline and a good starting point for a mature Christian, it may not be the best way to present biblical giving since it can easily become a legalistic requirement of the law rather than a cheerful offering motivated by the love of God shown toward us in Christ.

Therefore, in the second of the eight Biblical Stewardship Principles, we maintain that God's stewards are managers, not owners. This means that God's stewards have been entrusted with life and life's resources and given the privilege of responsibly and joyfully managing them for Him. Thus, as children of God through faith in Jesus Christ, and with the Holy Spirit's help, we will encourage cheerful, firstfruit, proportionate (including but not limited to tithing) living and giving in all areas of life by Christian stewards.

Another way of thinking about this issue is to remember that all things, including money, belong to God and the real question is how much of what belongs to Him are we going to keep for ourselves and how much are we going to use to fulfill His purposes? King David said it very well in 1 Chronicles 29:14: "But who am I, and who are my people, that we should be able to give as generously as this? Everything comes from you, and we have given you only what comes from your hand."

A complete listing of the eight Biblical Stewardship Principles may be found on the Stewardship Ministry website.