The issue of tithing is a controversial topic among Christians today. Some believe that the command to tithe found in Malachi 3:9-10 applies to believers under the new covenant, while others argue that tithing was part of the Mosaic law that has been fulfilled by Christ. A thorough examination of Scripture is necessary to find clarity on this issue.
In Malachi 3:9-10, the prophet speaks a word from God to the people of Israel:
“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, ESV)
Here God accuses the Israelites of “robbing” Him by failing to bring their “full tithe” into the storehouse. He then challenges them to test Him by once again tithing faithfully, promising to bless them abundantly for their obedience. Based on this passage, some conclude that the principle of tithing remains obligatory for believers in Christ.
However, we must interpret Old Testament passages like Malachi 3 in light of broader biblical teaching on the role of the law, the work of Christ, and giving under the new covenant. Several factors indicate that tithing as practiced under the Mosaic law is not meant to be binding upon Christians today:
1. Tithing was part of the Mosaic law which has been fulfilled in Christ
The command to tithe appears as part of the extensive legal code God gave His people through Moses. This includes various religious, civil, and moral stipulations to regulate Israel’s life as a nation set apart for God. However, the New Testament teaches that Christ has fulfilled the law on our behalf (Matthew 5:17; Romans 10:4). Christians are no longer required to observe the ceremonial and civil law in order to earn favor with God.
Tithing seems to fit the category of a ceremonial regulation rather than a universal moral duty. The command was specifically directed to the people of Israel under the Mosaic covenant. Therefore, even though the moral principles behind tithing still apply today, the regulations about how exactly to tithe appear to be among the aspects of Old Testament law which have been fulfilled in Christ.
2. Tithing is not mentioned as a requirement for Christians
If tithing was meant to be a permanent obligation for God’s people, we would expect to see it explicitly commanded in the New Testament. But nowhere do we see either Jesus or the apostles commanding Christians to tithe. The absence of any command to tithe strongly implies that it is not a requirement for Christians today.
When the Jerusalem council met to decide which Old Testament regulations should continue to be observed by Gentile believers, tithing was not among them (Acts 15:1-29). This also supports the view that tithing was part of the Jewish ceremonial law that is no longer binding for Christians under the new covenant.
3. Christians are no longer under the curse of the law
In Malachi 3, Israel’s failure to tithe is presented as robbing God and deserving of a curse. But the New Testament teaches that Christ bore God’s curse on our behalf by becoming a curse for us through His death on the cross (Galatians 3:13-14). Therefore, Christians are not under the curses threatened for violating the law.
Seeking to earn God’s blessing through meticulously keeping the tithing law can lead to a performance-based mentality that is at odds with the grace of the gospel. We are made right with God through faith alone, not our own works (Ephesians 2:8-9).
4. Giving in the New Testament reflects greater freedom and generosity
While tithing often functioned in practice as a minimum requirement under the law, Christ empowers His followers to go above and beyond the letter of the law through the Spirit-guided application of kingdom principles.
In His criticism of the Pharisees, Christ affirms the importance of tithing even the smallest herbs but emphasizes that the greater matters of justice, mercy, and faithfulness should not be neglected (Matthew 23:23). The early church reflected this greater focus on the heart and gospel motivations in giving, rather than legalistic obligation. Church members voluntarily gave well beyond 10 percent to meet the needs within the church (Acts 4:32-35).
Paul instructed the Corinthians that each person should give “as he has decided in his heart, not reluctantly or under compulsion” (2 Corinthians 9:7). While the blessing promised through tithing is appealing, the NT emphasis is on finding delight in generous giving motivated by the free grace of God.
5. Stewardship of all we have replaced tithing as God’s design for NT believers
Rather than commanding Christians to tithe, the emphasis in the New Testament is on the responsibility to faithfully steward all of the resources God has entrusted to us. Our money is actually the Lord’s and we are to use all of it for His purposes and glory.
Paul instructs Timothy to tell rich Christians to be “generous and ready to share” (1 Timothy 6:17-19). He also teaches the Corinthians to set aside money on the first day of the week “as he may prosper” to fund the support of apostolic workers (1 Corinthians 16:2). We have freedom under the gospel to determine how much to give away rather than following an Old Testament formula.
6. We give to Christ and His church, not to the Levites and storehouse
In the Old Testament, tithes were brought to the storehouse to provide for the Levites and support the temple (see Numbers 18; Deuteronomy 14:22-29). Priests descended from the tribe of Levi were not given land of their own, so tithing provided for their living.
But Christians are giving to support gospel ministry and meet needs in the church, which operates very differently than ancient Israel as a spiritual nation. Instructions about giving in the church mention meeting needs, supporting teachers, and proclaiming the gospel rather than sustaining the tribe of Levi or a physical temple.
7. Tithing could easily neglect the poor and needy today
While Israel was commanded to care for the vulnerable together with tithing requirements, applying a tithe of 10% today could potentially neglect a huge mission field of the poor and needy. A mandatory tithe can also divert a large amount of resources away from other Christian causes and needs. It also places an unequal burden on low-income believers.
Rather than binding tithing on Christians today, it seems wisdom and love should determine how much we need to live on versus how much we can give away (see 1 John 3:16-18). The NT emphasis on voluntary generosity leaves room for Spirit-led wisdom.
Summary
In light of the fulfillment of Old Testament law in Christ, references to tithing in the Mosaic law do not seem to be universally binding requirements for Christians today. While the moral principles and heart attitudes behind Old Testament commands remain relevant, specific regulations like tithing appear to have been fulfilled like ceremonial laws tied to the temple system and Levitical priesthood.
Rather than tithing, Christians are called to be faithful stewards of all that God has given, generous and eager to meet needs. Voluntary, grace-empowered giving that overflows from the heart should characterize the NT believer according to the model we see in the early church. Giving remains incredibly important, but not through mandatory tithing for Christians.
