To this general statement with regard to the testimony of the New Testament on this subject, the words of our Lord to the Pharisees (Matt. xxiii. 23), regarding their tithing of "mint and anise and cummin"--"these ye ought to have done"--cannot be taken as an exception, or as proving that the law is binding for this dispensation; for the simple reason that the present dispensation had not at that time yet begun, and those to whom He spoke were still under the Levitical law, the authority of which He there reaffirms. From these facts we conclude that the law of these verses, in so far as it requires the setting apart to God of a certain definite proportion of our income, is doubtless of continued and lasting obligation; but that, in so far as it requires from all alike the exact proportion of one-tenth, it is binding on the conscience no longer.
Nor is it difficult to see why the New Testament should not lay down this or any other precise proportion of giving to income, as a universal law. It is only according to the characteristic usage of the New Testament law to leave to the individual conscience very much regarding the details of worship and conduct, which under the Levitical law was regulated by specific rules; which the Apostle Paul explains (Gal. iv. 1-5) by reference to the fact that the earlier method was intended for and adapted to a lower and more immature stage of religious development; even as a child, during his minority, is kept under guardians and stewards, from whose authority, when he comes of age, he is free.
But, still further, it seems to be often forgotten by those who argue for the present and permanent obligation of this law, that it was here for the first time formally appointed by God as a binding law, in connection with a certain divinely instituted system of theocratic government, which, if carried out, would, as we have seen, effectively prevent excessive accumulations of wealth in the hands of individuals, and thus secure for the Israelites, in a degree the world has never seen, an equal distribution of property. In such a system it is evident that it would be possible to exact a certain fixed and definite proportion of income for sacred purposes, with the certainty that the requirement would work with perfect justice and fairness to all. But with us, social and economic conditions are so very different, wealth is so very unequally distributed, that no such law as that of the tithe could be made to work otherwise than unequally and unfairly. To the very poor it must often be a heavy burden; to the very rich, a proportion so small as to be a practical exemption. While, for the former, the law, if insisted on, would sometimes require a poor man to take bread out of the mouth of wife and children, it would still leave the millionaire with thousands to spend on needless luxuries. The latter might often more easily give nine-tenths of his income than the former could give one-twentieth.
It is thus no surprising thing that the inspired men who laid the foundations of the New Testament Church did not reaffirm the law of the tithe as to the letter. And yet, on the other hand, let us not forget that the law of the tithe, as regards the moral element of the law, is still in force. It forbids the Christian to leave, as so often, the amount he will give for the Lord's work, to impulse and caprice. Statedly and conscientiously he is to "lay by him in store as the Lord hath prospered him." If any ask how much should the proportion be, one might say that by fair inference the tenth might safely be taken as an _average minimum_ of giving, counting rich and poor together. But the New Testament (2 Cor. viii. 7, 9) answers after a different and most characteristic manner: "See that ye abound in this grace.... For ye know the grace of our Lord Jesus Christ, that, though He was rich, yet for your sakes He became poor, that ye through His poverty might become rich." Let there be but regular and systematic giving to the Lord's work, under the law of a fixed proportion of gifts to income, and under the holy inspiration of this sacred remembrance of the grace of our Lord, and then the Lord's treasury will never be empty, nor the Lord be robbed of His tithe.