The topic of tithing – giving 10% of one’s income to the church – is one that generates much discussion and debate among Christians. What does the Bible really say about tithing? Should churches expect their members to give 10% of their income today? Let’s explore what scripture has to offer on this important issue.
To start, it is helpful to understand the biblical origins of tithing. Tithing is first mentioned in the Old Testament, beginning with Abraham giving a tithe to Melchizedek (Genesis 14:20). The practice was later incorporated into the Mosaic Law for the nation of Israel. Leviticus 27:30 states, “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.”
Under this system, the Israelites were to give 10 percent of the crops and livestock they produced to support the Levites and priests who served the Lord (Numbers 18:21-24). This allowed those who were serving the Lord full-time to be supported and focus on spiritual matters. Every third year, this tithe was stored up within their towns to feed the Levites, foreign travelers, orphans and widows (Deuteronomy 14:28). There were also various temple taxes and offerings the Israelites had to contribute as well.
So under the Mosaic law, tithing served as a form of “taxation” upon the Israelites to support the theocracy God had established. It was mandatory and not considered voluntary giving. We see the consequences of not tithing in Malachi 3:8-10, where God rebukes the Israelites for failing to tithe and challenges them to test Him by giving faithfully.
Now we come to the New Testament. What we see is a shift away from mandating tithing in the new covenant. The followers of Jesus were predominantly poor, and there are no commands given to tithe in the New Testament. The closest we come is Jesus affirming tithing in the sense of keeping the deeper matters of the law like justice, mercy and faithfulness (Matthew 23:23).
So this raises the question – if tithing was an Old Testament mandate to Israelites, does it carry over as a requirement for Christians today? There are good arguments on both sides of this issue. Those who support tithing today make the following points:
– The principle of giving generously to God precedes the Law (e.g. Abraham giving 10% to Melchizedek). While the Mosaic Law system has passed, the principle remains.
– The New Testament affirms proportional giving – giving generously based on what one has (1 Corinthians 16:1-2; 2 Corinthians 8:1-15). The 10% amount provides a baseline guideline for generous giving.
– While tithing is not explicitly commanded, God challenges the Israelites (Malachi 3:10) and Jesus affirms the practice of tithing even while condemning the Pharisees’ legalism (Matthew 23:23). This implies the practice did not completely fade away.
On the other side, those who believe tithing is not a requirement today point to the following:
– Tithing was part of the Mosaic Law for the Israelites; Christians are not under the Law (Romans 6:14).
– No clear command is given to New Testament Christians to tithe. Giving is encouraged but not a tithe specifically.
– The New Testament focuses on the heart motivation behind giving rather than mandating an amount (2 Corinthians 9:7).
– The concept of a tithe has its origins in an agricultural, temple-based system very different from today. It has limitations as a formula for giving today.
– While proportional giving is affirmed, 10% does not necessarily apply as the benchmark amount Christians should aim for in their giving.
As we assess these arguments, a balanced approach seems most prudent. The tithe served an important purpose in supporting the work of God in the Old Testament theocracy. Yet the New Testament stops short of explicitly commanding Christians to tithe. What we see modeled is cheerful, proportional, generous giving springing from the heart – giving that reflects the grace we’ve received in Christ (2 Corinthians 8:9). Tithing can have value as a starting point or guideline for cultivating generosity, but should not be turned into a legalistic requirement that breeds guilt and bondage.
Perhaps the healthiest approach is to hold our giving with an open hand, seeking the Spirit’s wisdom to know what generous proportion to give to the local church and other ministries serving God’s kingdom. This allows room for dynamic generosity as God guides and provides. Our hearts and giving should be stirred by grace, not duty or guilt.
For some with limited means, 10 percent may not be feasible at a given season. Others with abundant provision may be enabled by God to go far beyond tithing. The New Testament emphasizes that giving stems from a joyful, willing spirit, not compulsion or obligation (2 Corinthians 9:7). Our posture should be readiness to pour out what we’ve received, not holding back.
In summary, tithing was mandated for Israel under the Mosaic system but is not explicitly commanded for the New Testament church. Giving to one’s local church is encouraged as an act of worship, proportional to what God has given us. Tithing can serve as a helpful baseline or starting point, but should not be dogmatically mandated for Christians today. The emphasis should be on generous, cheerful giving to support kingdom work. God cares far more about the heart and cheerfulness behind our giving than the amount (2 Corinthians 9:7).
With this balanced understanding, churches should be cautious about demanding “10 percent or you are robbing God.” This can guilt many into rigid tithing who struggle to give at this level. Yet on the flipside, we should not use our freedom in Christ to give far less than a tithe either, especially if we have the means to give generously. Mature Christian giving stems from transformed hearts compelled by grace, not begrudging duty.
As God’s stewards, we should sow generously into our local churches while also supporting mercy ministries, missions work and kingdom causes that further God’s work on earth. With an open hand posture, we partner with God trusting that “He who supplies seed to the sower and bread for food will supply and multiply your seed for sowing and increase the harvest of your righteousness” (2 Corinthians 9:10).