Should Christians tithe?
Question 11003
The question of tithing generates strong opinions among Christians. Some insist that giving ten percent of income is a binding obligation. Others argue that tithing was an Old Testament law that does not apply to New Testament believers. What does Scripture actually teach, and how should we think about this today?
Tithing in the Old Testament
The word “tithe” simply means “tenth.” In the Old Testament, Israel was commanded to give a tithe of their produce and livestock. “Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD’s; it is holy to the LORD” (Leviticus 27:30).
Actually, when you look carefully at the Old Testament, Israel had multiple tithes. The Levitical tithe supported the priests and Levites who had no land inheritance (Numbers 18:21-24). A festival tithe funded the annual feasts in Jerusalem (Deuteronomy 14:22-27). A welfare tithe collected every third year supported the poor, widows, orphans, and foreigners (Deuteronomy 14:28-29). Some scholars calculate that the total giving required under the Mosaic Law amounted to more than twenty percent.
The tithe predates the Mosaic Law. Abraham gave a tenth of the spoils of war to Melchizedek (Genesis 14:20). Jacob vowed to give God a tenth of all God gave him (Genesis 28:22). However, these were voluntary acts, not commanded obligations.
The prophets condemned Israel for failing to tithe. Malachi declared, “Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. You are cursed with a curse, for you are robbing me, the whole nation of you. Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the LORD of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need” (Malachi 3:8-10). This is the only place in Scripture where God invites us to test Him.
What About the New Testament?
Jesus mentioned tithing twice. In Matthew 23:23, He rebuked the Pharisees: “Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.” Jesus affirmed tithing (“these you ought to have done”) but showed that the Pharisees had their priorities wrong. They were meticulous about giving ten percent of their herbs while ignoring justice and mercy.
However, we must note that Jesus said this before the cross, while the Mosaic Law was still in force. After the cross, we are no longer under the Law but under grace. Does this mean tithing is abolished?
The New Testament letters never command believers to tithe. This is striking. Paul wrote extensively about giving, but he never mentioned ten percent. When the Jerusalem Council decided what Gentile believers must observe, tithing was not on the list (Acts 15:19-20). The writer of Hebrews discusses tithes in relation to Abraham and Melchizedek (Hebrews 7:1-10), but this is theological argument about Jesus’ superior priesthood, not instruction about Christian giving.
New Testament Principles of Giving
If the tithe is not explicitly commanded, what guidance does the New Testament give? The answer is: a great deal, but in terms of principles rather than percentages.
Paul’s most extended teaching on giving is in 2 Corinthians 8-9. Here are the principles he establishes:
Give generously. “The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully” (2 Corinthians 9:6). God rewards generous giving with generous provision.
Give willingly. “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver” (2 Corinthians 9:7). Giving should flow from joy, not guilt or pressure.
Give proportionally. “On the first day of every week, each of you is to put something aside and store it up, as he may prosper” (1 Corinthians 16:2). Those who have more should give more. The amount is tied to prosperity.
Give sacrificially. The Macedonian churches “gave according to their means, as I can testify, and beyond their means, of their own accord” (2 Corinthians 8:3). They gave more than they could afford because they wanted to participate in God’s work.
Give from a heart transformed by grace. “For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sake he became poor, so that you by his poverty might become rich” (2 Corinthians 8:9). Our giving is a response to Jesus’ giving. He gave everything; how can we hold back?
So Should We Tithe?
Here is where we need wisdom. The tithe is not legally binding on New Testament believers in the same way it was on Israel under the Law. We are not obligated to give exactly ten percent, no more, no less. We are under grace, not law.
However, the tithe remains a useful benchmark. If God’s people under the old covenant gave at least ten percent (and often much more), should those under the new covenant, who have received far greater blessings in Jesus, give less? Grace should produce more generosity, not less.
The danger of insisting on the tithe as law is legalism. People give their ten percent and think they have done their duty, when God may be calling them to much greater generosity. On the other hand, the danger of dismissing the tithe entirely is that people give whatever they feel like, which often means very little.
A reasonable approach is to treat ten percent as a starting point, not a ceiling. Begin there if you are able, and ask God whether He is calling you to increase. Many Christians find that as their income grows and as they grow in faith, they are led to give twenty, thirty, or even fifty percent. The tithe is a floor, not a ceiling.
If you cannot currently afford ten percent, give what you can cheerfully and ask God to help you increase over time. The important thing is the heart, not the exact percentage. But be honest: is your reluctance to tithe genuine financial hardship, or is it misplaced priorities?
Conclusion
Tithing as a strict legal requirement belongs to the old covenant. New Testament giving is based on grace, generosity, and joyful response to all Jesus has done for us. But grace does not lead to less giving; it leads to more. Use the tithe as a starting point and let the Spirit guide you from there. Give regularly, give generously, give cheerfully. Remember that everything you have comes from God in the first place. You are not so much giving to Him as returning a portion of what He has entrusted to you.
“Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver. And God is able to make all grace abound to you, so that having all sufficiency in all things at all times, you may abound in every good work.” 2 Corinthians 9:7-8
