Blessing is contingent on generosity
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At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns. And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the LORD your God may bless you in all the work of your hands that you do.
Deuteronomy 14:28-29 (ESV)
Though our generous Creator has claim over our lives and all we possess, he does not command us to relinquish all. Instead, like a wise business person who knows that one’s heart follows one’s money, he asks that we give always a tenth of our profit in such a way that we remember with thanksgiving that all comes from him. Two common ways are listed. First, the Lord balances the Levite’s privilege of being his special priests by granting them no permanent land in Canaan. He instead provides for his priests through the tithe of the other eleven tribes. This pattern still holds true, for any minister of his Gospel has the right to accept the tithe in lieu of business. Second, the Lord offers the tenth to support the needy among the people, those without permanent home, parents, or spouses. In modern times this effect happens through the Church too, though this passage describes a closer relationship to the needy than giving through a mediator. The language God uses indicates that if we refrain from giving a tenth for his priesthood and the needy, that he cannot bless our work.
A business that wishes God’s blessing upon its work must give ten percent of its profit to the Church and for the nearby needy. Whichever business fails to do this cannot expect to receive God’s blessing upon the work. The options leave no exceptions; if a non-profit that serves the poor feels they’ve given more than ten percent, still they should give their ten to the Church. Those businesses who serve Churches may feel that they’ve given their ten, yet still they should give to the needy in their neighborhood. There are no exceptions, and only blessings in obedience.
Rebuttal
Have I accurately interpreted the institution of the tithe as it relates to human enterprise? I’m not so sure. Yes, there’s a general principle of generosity, but the concept of giving 10% to a Levitical priesthood needs deeper understanding in its narrative context before it’s slapped onto an income statement.
Another issue is to interpret that the 10% should be given to a local church. After all, the tithe goes to the levites as a people, not to an institution per se.