The Bible presents tithing—giving ten percent of one’s income to God—as a significant practice, but its application differs between the Old and New Testaments. While the Mosaic Law strictly commanded Israelites to tithe to support the Levites and the Temple, the New Testament emphasizes a different standard. Today, Christians are called to practice generous, sacrificial, and cheerful giving based on the grace they have received through Jesus Christ rather than a legalistic percentage.
The Origins of the Tithe in the Old Testament
The concept of the tithe, which literally means “a tenth,” appears early in the biblical narrative. Long before God gave the Law to Moses, Abraham gave a tenth of his spoils to the priest-king Melchizedek as an act of worship. Later, Jacob vowed to give God a tenth of everything he received. These early examples suggest that giving a portion of one’s increase back to the Creator was a recognized way to honor God’s provision.
When God established the nation of Israel, He formalized tithing within the Mosaic Law. This was not merely a single tax but a system of multiple tithes. One tithe supported the tribe of Levi, who served in the Tabernacle and had no land inheritance. Another supported sacred festivals, and a third, collected every three years, provided for the poor, orphans, and widows. For an Israelite, tithing was a mandatory expression of obedience and a reminder that everything they owned ultimately belonged to God.
“A tenth of the produce of the land, whether grain from the fields or fruit from the trees, belongs to the Lord and must be set apart to him as holy.” (Leviticus 27:30, NLT)
The Four Appearances of the Tithe in the New Testament
When discussing whether tithing is biblical for the church today, it is helpful to look at the four specific instances where the tithe is mentioned in the New Testament. These passages provide context for how Jesus and the early church viewed the practice during the transition from Law to Grace.
First, in Matthew 23:23, Jesus rebukes the Pharisees for their legalism. They were so meticulous that they tithed from their spice racks but ignored “justice, mercy, and faithfulness.” Jesus told them they should tithe without neglecting the more important matters. Second, Luke 11:42 records a similar account, emphasizing that the heart’s posture toward God is more important than the percentage given.
Third, the tithe appears in Luke 18:12 in the parable of the Pharisee and the Tax Collector. Here, the Pharisee boasts about tithing as a sign of his self-righteousness, while the tax collector begs for mercy. Jesus uses this to show that religious “rule-following” like tithing cannot justify a person before God. Finally, Hebrews 7:1–10 references Abraham’s tithe to Melchizedek. This passage isn’t a command for Christians to tithe, but rather an argument to prove that Jesus’ priesthood is superior to the old Levitical system.
Jesus and the Heart of Giving
Jesus frequently criticized those who used religious rules to mask a cold heart. In the Gospels, He addressed leaders who were meticulous about tithing even their smallest garden herbs but neglected the love of God. While He affirmed the practice within its Jewish context, He pointed toward a life of radical surrender where every resource is available for God’s purposes.
Jesus taught that our treasure reveals the true location of our hearts. In the New Covenant, the bar is raised for all areas of life, including our finances. Rather than focusing on a specific decimal point, we are called to view ourselves as stewards of 100% of what God provides.
“What sorrow awaits you Pharisees and experts in religious law! For you are careful to tithe even the tiniest income from your herb gardens, but you ignore justice and the love of God. You should tithe, yes, but do not neglect the more important things.” (Luke 11:42, NLT)
New Testament Giving: Grace Over Law
For the early church, the question was no longer about fulfilling a legal quota but about responding to the gospel. The New Testament letters, particularly those written by the Apostle Paul, do not explicitly command Christians to give exactly ten percent. Instead, they provide principles for “grace giving” that are planned, proportional, and joyful.
Paul instructed believers to set aside a sum of money on the first day of every week in proportion to their income. This suggests that while a percentage—like a tithe—is a helpful starting point for generosity, the goal is to give as much as one has decided in their heart. Under grace, the tithe is often seen as the floor of giving, not the ceiling. The motivation shifts from “I have to give” to “I get to give” because of the immense sacrifice Jesus made for us.
“You must each decide in your heart how much to give. And don’t give reluctantly or in response to pressure. ‘For God loves a person who gives cheerfully.’” (2 Corinthians 9:7, NLT)
Common Misconceptions About Tithing
Many people struggle with tithing because of common misunderstandings. One prevalent misconception is the “prosperity gospel” idea that tithing is a way to manipulate God into giving you more money. While the Bible does promise that God blesses those who are generous, these blessings are not always financial. God’s primary goal is to grow our character and our trust in Him, not to function as a divine investment fund.
Another misconception is that tithing is the only way to support the church. While regular giving to the local church is the primary biblical model, the New Testament also encourages believers to give directly to those in need. The focus remains on being a faithful steward of all that God provides, ensuring our money is used to expand His kingdom.
The Takeaway
Is tithing biblical? Yes, it is a practice rooted in the Old Testament and affirmed in principle by Jesus. However, for the follower of Christ today, giving is no longer a matter of legalistic requirement under the Old Covenant law. Instead, we are called to a higher standard of sacrificial generosity. Whether you choose to start at ten percent or another amount, the goal is to give regularly and cheerfully, recognizing that our identity and security are found in Christ alone.
