In a previous article the authors discussed all relevant references to tithing in Scripture and concluded that the continuation of a tithing requirement cannot be adequately supported by the exegesis of individual texts. In the present article, we assess the applicability of tithing in light of pertinent systematic issues. Following a discussion of the relationship between the Mosaic Law and the new covenant, larger systematic issues that have been used to argue for the continuation of tithing are analyzed and criticized. The article concludes with a survey of NT principles for giving.

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