Does the Bible Command Tithing?

Should we tithe our income?

If so, are we talking gross or net here? Do birthday and Christmas gifts count? What about bonuses?

If not, then how much should we give and how often?

This is a complicated question that is far deeper than a pat 10% answer. That’s because the answer is less about hard income and more about heart intentions.

Tithing in the Old Testament

The word “tithe” is derived from the word “tenth,” hence the 10% that is often associated with it. In the Old Testament, tithing is a major aspect of worship and financial stewardship. For instance, Abraham gave a tithe to Melchizedek (Genesis 14) and Jacob vowed to give God a tenth of all that He had given him (Genesis 28). However, these Scriptures are not necessarily prescribing the practice of tithing per se, but are rather describing admirable actions of thankful people.

The prescriptive tithes in the Old Testament are found later in the Mosaic Law and were extremely diverse. Israel was to give sacrifices, freewill offerings, and pay various taxes, among other things. There was to be:

• A tithe of Israel’s agricultural products (Leviticus 27:30-32; Deuteronomy 12:4-18)

• A tithe given to the Levites (Numbers 18:27-28)

• A tithe given to the fatherless, foreigners, and widows (Deuteronomy 14:28-29).

The tithes were an act of worship and gratitude that God had given His people all that they had. In fact, according to Malachi 3:8-10, for the Israelite not to give God the tithe was to rob Him. Though I don’t remember many sermons from my childhood, I definitely remember a few about the failure to tithe 10% of your income was equal to robbing God!

But here’s one other thing to consider from the Old Testament before we move onto the New. The 10% tithe on harvest and flock was simply one aspect of the diverse gifts and offerings required under the Mosaic Covenant. Accordingly, some scholars estimate that as much as 25% of a person’s income was required when all of the various festivals and offerings were considered as a whole! 1.

So what is the tithe? Is 10% still required and expected or are we talking 25% now? Or has the dawn of the gospel clarified how we are to truly think about giving?

Tithing in the New Testament

Tithing is mentioned three times in the New Testament, but is never prescribed and is only incidental to other teachings (Matthew 23:23, Luke 18:12, Hebrews 7:1-10).

So what are we to make of this eery silence in the New Testament with regard to tithing?

This is where our Biblical Theology comes into play.

As with every element of the Old Testament, we must read through the lens of the whole story of Scripture. We don’t live in the time of ancient Israel and thus we must not statically apply the prescriptions of the Old Testament. The life, death and resurrection of Christ has fundamentally transformed how we interact with the ceremonial and civil regulations of the Mosaic Law.

How Should We Then Give?

The grand and overarching truth in our understanding of giving is that God gives graciously and generously. No truth is more apparent in Scripture than this. God delights in giving so accordingly, we as believers being conformed to the image of Christ should equally delight in giving as He does.

While tithing an exact amount of one’s income may not be commanded in the New Testament, giving is. Further, what is specifically commanded is the manner in which we should give. Giving in the New Testament is not about hard income but about heart intention. It’s about a selfless and sacrificial attitude that overflows from a heart responding to the generosity of the gospel.

Consider these principles from Dr. Aubrey Malphurs book Money Matters in the Church:

• Give generously (2 Corinthians 8:3-5)

Paul uses the example of the churches in Macedonia to teach that giving is to be done generously. He writes in verse 3: “For I testify that they gave as much as they were able, and even beyond their ability.” Just a pastoral side note: read all of 2 Corinthians 8-9. If you want to understand giving, read those chapters and read them again. The Macedonians gave generously, “beyond their means,” and even begged earnestly for “the favor” of doing so. This is generous giving that overflows from the generosity of the Gospel, not just throwing some change in the offering plate as it passes by.

• Give regularly (1 Corinthians 16:2)

Paul teaches the Corinthians to give regularly or systematically. In their case this was to be on the first day of every week. What he is emphasizing here is how often “to put something aside and store it up.” Though we should give as need arises, we should also be consistent and disciplined in giving. Interestingly, Jesus links giving with prayer and fasting (Matt. 6:1-18). Both of these practices should contain some element of discipline and regularity so it can be reasonably inferred that giving should as well.

• Give proportionately (2 Corinthians 8:11-12)

Paul says that giving should also be proportionate. He encourages that giving be “according to your means. For if the willingness is there, the gift is acceptable according to what one has, not according to what he does not have.” In Mark 12:43–44, Jesus contrasts the small offering of a poor widow with the gift of the rich to teach the same lesson.

• Give sacrificially (2 Corinthians 8:5)

In 2 Corinthians 8:5 Paul adds, “but they gave themselves first to the Lord and then to us in keeping with God’s will.” The type of giving in which the Macedonian Church engaged involved the sacrifice of themselves to God and then to those to whom they were giving. Giving sacrificially might be one of the most misunderstood aspects of giving today. Giving inconveniences us, but the gospel calls us to selflessness and sacrifice. Do we actually give to the point that we feel the money missing? Does the call to take up our cross not also carry the call to lay down our cash?

• Give secretly (Matt. 6:2-4)

When Jesus said that the left hand shouldn’t know what the right is doing, I don’t think He meant that we have to sign our tithe check as anonymous or that we don’t report our charitable giving for tax purposes. However, there is a general theme of secret giving for the sake of eternal reward in Scripture. We all crave the praise of people. Therefore, we need to be aware of hypocrisy in our lives and our heart’s tendency to give in an effort to purchase the praise of others.

• Give cheerfully (2 Corinthians 9:7-8)

Paul encourages giving cheerfully when he says, “God loves a cheerful giver.” Giving motivated by the sacrifice and selflessness of the gospel is cheerful because it trusts that every deposit into the kingdom will earn eternal interest. That’s why immediately after Paul talks about a cheerful giver, he says that “God is able to make all grace abound to you.”

So does Paul mean financial provision? Well, yes. But does he only mean financial provision? As if the church is just a mutual fund in which to cheerfully invest? There’s a lot more included in the “all” so to speak. One of the things God does when you give as a cheerful giver is work a greater contentment with what you already have in your heart. Now, if you can’t give cheerfully, give anyway. However, as you do, confess your struggle, seek clarity on the disconnect between your heart and the gospel, pray for joy, and then walk in light of the generosity God has shown you.

• Give strategically (2 Corinthians 9:12-15)

It would appear that the early church’s giving was done strategically in the sense that it was accomplishing something worthwhile for the kingdom of God that would make a difference for the cause of Christ, as opposed to something that wasn’t making a difference. So in addition to giving to your local church, there are many missionaries and ministries in need of funding, as well as countless family, friends, neighbors, and the impoverished and oppressed. Such need requires attentive hearts and strategic thought. We can’t be fully generous and selfless without being smart and observant in our giving.

• Give with a clear conscience (1 Corinthians 16:3-4)

Paul explains to the church in 2 Corinthians 8:18–21 that other respected and approved people will be involved in the delivery of their gift. The reason is found later in 20–21: “We want to avoid any criticism of the way we administer this liberal gift. For we are taking pains to do what is right, not only in the eyes of the Lord but also in the eyes of men.”

In Acts 4, we see the early church selling their possessions and laying the funds at the feet of the apostles while trusting them to discern how to best steward the gifts (Acts 4:32-37). This is an administrative pattern for us as well. In the same way, we should entrust a major portion of our giving to the local church in which we belong. But if you can’t trust your own pastors with your gifts, you probably shouldn’t trust them with your growth in Christ. If your mistrust of how a local church or ministry is credible and appropriate, give (and go) elsewhere.

So How Much Then?

These above principles determine how the Christian should give. The question still remains though, regarding how much to give. As we said earlier, a study of the Mosaic Law shows that the total tithe could have ranged from 10-23 percent in Ancient Israel. However, in the New Testament, Paul outlines stewardship principles in 2 Corinthians in regard to how much the Christian should give:

• A proportional amount in keeping with one’s income and according to one’s means (2 Corinthians 8:11-12)

• A generous amount (2 Corinthians 8:2-3)

• A heartfelt amount (2 Corinthians 9:7)

• A sacrificial amount ( 2 Corinthians 8:3)

Informed by the sacrificial and selfless lens of the gospel, we should not think of giving then as a responsibility, but an opportunity. All of the generous acts of Christians flow from the larger generosity of God displayed in Christ because the foundational motivation for Christian generosity is the gospel.

It is not begrudging submission. It is not compulsion. It is not your pastor telling you that you had better give and you going, “I had better give.” It’s not thinking of your 10% as a God tax as in, “Here’s my 10% God...now leave me alone.”

Instead, there is a transformation of our souls when the grace and mercy of God is freely lavished upon us in Jesus as we become recipients of a free gift of salvation. And as we have been dealt with by God generously, we begin to deal generously with the things He has given us.

So as we experience the generosity of God, we become generous ourselves.

In view of this reality, 10% should not be the goal. Instead, we should continue to think through how we can afford to give more and more.

The gospel compels us to give, confronting our tendencies toward greed, control, comfort and convenience. So instead of the “tithe,” consider asking yourself if you are you giving a proportional amount, a generous amount, a heartfelt amount, and a sacrificial amount.

If not, why not?

Further Resources

• The Treasure Principle by Randy Alcorn

• Redeeming Money: How God Reveals and Reorients Our Hearts by Paul David Tripp

• Dave Ramsey's Complete Guide To Money by Dave Ramsey

• Money Matters in the Church by Aubrey Malphurs

1. To really get into the weeds of this stuff, check out On the Reliability of the Old Testament by K.A. Kitchens. This is some of the best and most detailed research on Ancient Near East practices and custom, answering some of the toughest challenges to the veracity of the Old Testament.