The Bible does not explicitly command church elders to tithe a specific ten percent of their income, as the New Testament shifts from the legal requirements of the Old Testament Law to a model of generous, sacrificial giving. However, elders are biblically required to be examples to the flock in every area of life, including financial stewardship. While they aren’t under a legalistic mandate, an elder’s leadership and integrity are directly tied to their willingness to give generously and cheerfully to the work of the Lord.
The Shift from Law to Grace
To understand whether elders should be required to tithe, we must first distinguish between the Old Testament tithe and New Testament giving. In the Old Covenant, the tithe was a mandatory requirement for Israel, serving as a social and religious tax to support the Levites and the Temple. It was a clear-cut ten percent. However, when Jesus came, He fulfilled the Law, and the New Testament letters to the church focus on a different standard: the law of love and the leading of the Holy Spirit.
For the believer today, giving is an act of worship and a response to the grace we have received. Paul emphasizes this shift in his letters, noting that God loves a cheerful giver rather than someone giving under compulsion. While the ten percent mark remains a helpful historical benchmark for many Christians, it is no longer a legalistic “requirement” for salvation or standing. Nevertheless, because elders are called to a higher standard of maturity, their giving should reflect a deep level of discipleship and trust in God’s provision.
“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)
Elders as Examples to the Flock
The primary reason elders should prioritize giving—whether they call it a tithe or not—is their role as a “model” for the congregation. The qualifications for eldership listed in 1 Timothy 3 and Titus 1 focus heavily on character. An elder must be “above reproach” and “not a lover of money.” If a leader encourages the congregation to support the mission of the church but does not contribute financially themselves, they lose their moral authority to lead.
Spiritual leadership is built on integrity. If an elder manages their household well, that management includes how they handle the resources God has entrusted to them. When an elder gives generously, they demonstrate that their heart is not tied to worldly wealth but to the kingdom of God. A leader who is stingy or greedy is actually disqualified from office according to biblical standards. Therefore, while a local church might not check tax returns, a healthy elder will naturally be one of the most sacrificial givers in the community.
“Care for the flock that God has entrusted to you. Watch over it willingly, not grudgingly—not for what you will get out of it, but because you are eager to serve God. Don’t lord it over the people assigned to your care, but lead them by your own good example.” (1 Peter 5:2-3)
Addressing the “Requirement” Debate
Many people ask about “requirements” because they want to know the minimum standard for leadership. In many evangelical churches, the expectation is that elders should at least tithe to set the floor for the rest of the members. While we must be careful not to create “extra-biblical” laws, it is perfectly reasonable for a local church to have an internal policy that its leaders support the church financially.
This isn’t about “paying for a seat” at the leadership table; it’s about ensuring that those making decisions for the church family are personally invested in its health. If an elder is not willing to give, it might reveal a deeper heart issue or a lack of trust in the local vision. We must remember that James warns that teachers and leaders will be judged more strictly (James 3:1). This stricter judgment applies to how they handle their influence, their words, and their wallets.
Common Misconceptions About Giving
Some argue that since elders—especially vocational pastors—are “paid by the tithes,” they shouldn’t have to give back. This idea contradicts the biblical principle that everyone is a steward. Even the Levites in the Old Testament, who received the tithes of the people, were required to give a “tithe of the tithes” back to God.
Another misconception is that giving is only about money. While elders certainly give their time, energy, and spiritual gifts, the Bible does not allow these things to replace financial stewardship. Money is a unique indicator of where our heart truly lies. By giving of their finances, elders prove that they are not “greedy for money,” a specific vice that Paul warns against multiple times when discussing church leadership.
“A church leader must be a man whose life is above reproach… He must not be a heavy drinker or be violent. He must be gentle, not quarrelsome, and not love money.” (1 Timothy 3:2-3)
The Takeaway
Ultimately, the question of whether elders should be required to tithe is less about a legal percentage and more about the heart of a leader. While the New Testament does not enforce a ten percent rule, it calls for a level of sacrifice that often exceeds the tithe. Elders should be the primary examples of this generosity. If a man is not willing to invest his resources into the ministry he leads, he lacks the necessary heart for eldership. Giving is a vital part of a leader’s discipleship and a powerful testimony to the congregation they serve.
