Quick Summary
According to the Bible, tithing (the specific requirement to give 10%) belonged to the Mosaic Law and is not a binding command for Christians today. Instead, the New Testament instructs believers to give generously, voluntarily, and cheerfully, in proportion to their income (2 Corinthians 9:7). Giving is viewed as an act of worship to support the church, ministry, and those in need, rather than a legal obligation.
The subject of tithing often creates confusion among Christians. In some church settings, giving is emphasized so strongly that it feels compulsory. In others, it is mentioned so rarely that believers remain uncertain about their responsibility.
Scripture presents a balanced perspective. While the tithe was a binding command under the Mosaic Law, generous and faithful giving continues to be a vital expression of Christian stewardship and worship.
In the Old Testament, the tithe was a specific and structured requirement given to Israel. A tithe was one tenth of agricultural produce and livestock, set apart for the Lord. “A tenth of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord” (Leviticus 27:30). The tithe served several purposes.
It supported the Levites, who had no land inheritance and were devoted to priestly service (Numbers 18:21, 24). It funded national worship and festival celebrations (Deuteronomy 14:22–27). It also provided relief for the poor, widows, orphans, and foreigners (Deuteronomy 14:28–29).
In this sense, the tithe functioned as a divinely ordained system that sustained Israel’s religious, social, and economic life. Some scholars describe it as a form of sacred taxation designed to ensure justice, worship, and priestly provision.
With the coming of Christ, however, the Mosaic Law reached its fulfillment. Jesus did not abolish the law but completed its purpose (Matthew 5:17). The ceremonial system, including the temple sacrifices and priestly structure, pointed forward to Him.
As He declared, “the true worshipers will worship the Father in the Spirit and in truth” (John 4:23). Worship was no longer centered on a physical temple but on Christ Himself. The church, formed after His resurrection and ascension, became the spiritual body through which God’s work continues in the world.
Because the tithe belonged to the Mosaic Law, it is not presented in the New Testament as a binding command for believers. Christians are not instructed to give a fixed percentage. Nowhere does the New Testament mandate a ten percent contribution. Yet this does not diminish the importance of financial generosity. Rather, it shifts the focus from obligation to willing participation in God’s mission.
Paul draws a strong principle from the Old Testament system when he writes, “Don’t you know that those who serve in the temple get their food from the temple, and that those who serve at the altar share in what is offered on the altar? In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel” (1 Corinthians 9:13–14).
Likewise, “The elders who direct the affairs of the church well are worthy of double honor, especially those whose work is preaching and teaching” (1 Timothy 5:17–18). These passages show continuity in principle even where the legal structure of the tithe no longer applies. Those who devote themselves to ministry should be supported by the community of believers.
Giving in the New Testament also extends beyond local church leadership. Paul praises the Philippians for supporting missionary work (Philippians 4:10–19). He organizes collections for impoverished believers (2 Corinthians 8).
The church is called to care for widows and those who lack family support (1 Timothy 5:3). Christian giving is therefore both inward, sustaining the church, and outward, serving the needy and advancing the gospel.
Instead of a fixed percentage, Scripture emphasizes proportional and intentional giving. “On the first day of every week, each one of you should set aside a sum of money in keeping with your income” (1 Corinthians 16:2).
Paul clarifies the principle further: “For if the willingness is there, the gift is acceptable according to what one has, not according to what one does not have” (2 Corinthians 8:12). The standard is not uniformity but faithfulness. Each believer gives according to ability and circumstance.
The attitude of the giver matters as much as the amount. “Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver” (2 Corinthians 9:6–7). Christian giving is not coerced. It flows from gratitude, trust, and love for God.
Some Christians adopt the Old Testament tithe as a helpful guideline, viewing ten percent as a starting point rather than a legal obligation. This can serve as a practical benchmark, but it should never become a new law.
For some believers, generosity may mean giving more than ten percent. For others, particularly in times of hardship, faithful giving may mean less. What matters is sincerity, prayerful discernment, and obedience to God’s leading.
James encourages believers to seek divine wisdom: “If any of you lacks wisdom, you should ask God” (James 1:5). This applies directly to financial stewardship. Giving is not merely a financial decision but a spiritual act. It reflects trust in God’s provision and participation in His work.
In summary, the Bible teaches that the tithe belonged to the Mosaic Law and is not binding on Christians. Yet the underlying principles of generosity, responsibility, and worship remain fully intact.
New Testament giving is voluntary, joyful, proportional, and purposeful. It supports ministry, advances missions, and cares for the needy. While the tithe is no longer a command, a life of generous giving remains a clear and enduring expectation for every follower of Christ.
Frequently Asked Questions
Scholarly examination of the primary theological, historical, and biblical inquiries addressed in this guide.
What was the multi-faceted structure and true percentage of tithing under the Mosaic theocracy?
Under the Mosaic Law, the tithe (Hebrew: ma'aser, "tenth") was not a single flat 10% voluntary offering, but a mandatory theocratic taxation system comprising three distinct tithes totaling approximately 22–23% annually: 1) The Levitical Tithe (Numbers 18:21–24): A tenth of all agricultural produce given to support the landless Levites and priests. 2) The Festival Tithe (Deuteronomy 14:22–26): A tenth set aside to finance national religious festivals, worship pilgrimages, and communal feasts in Jerusalem. 3) The Poor Tithe (Deuteronomy 14:28–29): Collected every third year to provide welfare for resident aliens, orphans, and widows. The tithe functioned as the civic and religious tax maintaining Israel’s statehood, liturgical sanctuary, and social safety net.
