The Marxist Tax
R.C. Sproul, writing for Ligonier Ministries, an essay titled, What Does the Bible Say about Christian Tithing?
“At the center of the biblical concept of stewardship is the tithe, which first appears in the Old Testament. The word tithe means “tenth.” The basic principle was that every person was to return one-tenth of his increase to the Lord on an annual basis.
“The beauty of the tithe is that it precluded class warfare and the politics of envy. It prohibited unequal taxes from being imposed wherein one group of people paid a higher percentage than another. When that happens, economics becomes politicized, and it creates vested interest groups where justice is ignored for the sake of power.
“In Israel, everyone gave the same percentage but not the same amount. In this structure, a person who makes $10,000 per year returns $1,000 in tithe. The person who makes $1 million per year returns $100,000. The rich person returns far more money, but it is the same percentage that the poor person pays.”
The God Tax
Will a man rob God? Yet you have robbed Me. But you say, “How have we robbed You?” In tithes and offerings. You are cursed with a curse, your whole nation, for you are robbing Me. Bring all the tithes into the storehouse, that there may be food in My house, and test Me now in this, says the Lord of Hosts, if I will not open for you the windows of heaven and pour out for you a blessing, that there will not be room enough to receive it. — Malachi 3:8-10
Any tithe of the land, whether seed of the land or fruit of the trees, belongs to the Lord. It is holy to the Lord.— Leviticus 27:30
Excerpt: “Money is a potential danger to a person’s salvation when allowed to compete for the love of Christ (Matthew 13:22). The real cure for the love of money, the root of all evil, is to give it away for the purpose of the kingdom. Money is best “invested in heaven” (Luke 12:32 – 34).”
Why is tithing not promoted in the New Testament?
Claud Lombart explains, “Does this mean that Christ abolished tithing along with those ancient practices which were an integral part of Old Testament life and worship? More than likely not. To construct a whole theology for the abolition of tithing in the New Testament, simply on the argument of silence, is problematic. Tithing may have been taken for granted and not spoken against, not even once. On the other hand, Jesus clearly endorsed tithing (Matthew 23:23; Luke 11:42).”
Many, if not most, churches teach tithing. Tithes and offerings financially support the operations of a church and its off-campus ministries.
I conclude that the tithe is the standard for ecclesiastical taxation: 10%. We are invited and encouraged to give more, but the minimum tax, such as it is, remains 10%.
The equal protection of the law clause follows God’s law; the graduated income tax does not.
John White
Rockwall, Texas
John N. White 
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