Tithing – What Does the Bible Really Say?

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The topic of tithing has been debated for many years within Christianity. However, it is quite straightforward to grasp the concept and purpose of tithing by thoughtfully and prayerfully reading the Old Testament. Individuals, such as pastors and other church leaders, who attempt to misinterpret the Word of God, particularly in matters concerning money, often do so for their own selfish interests.

The Origin of Tithing in the Old Testament

The practice of tithing today, which involves giving a tenth of one's income to the work of God, originates from the Old Testament. Tithing in this context refers to the act of giving a specific portion of one's earnings to support the pastors, other spiritual leaders as well as the running of the church assembly or ministry organization. However, the New Testament does not explicitly mention tithing as a requirement. Instead, it emphasizes principles of generosity, stewardship, and giving.

Tithing Before and Under the Mosaic Law

In the Old Testament, tithing was a clear duty for the Israelites, involving specific percentages and regulations. In fact, the idea of tithing existed before the Mosaic Law. In Genesis 14:20, Abraham gives a tenth of all he has to Melchizedek, the priest-king of Salem. Later, the Mosaic Law formalized tithing to support the Levitical priesthood and the Tabernacle. The Law required the Israelites to give ten percent of the crops they grew and the livestock they raised to the Tabernacle or temple. Additionally, there were multiple tithes—one for the Levites, one for temple use and feasts, and one for the poor in the land.

The Shift in Giving in the New Testament

However, in the New Testament, there is a notable shift in the approach to giving. The focus is no longer on fulfilling an obligation but on giving cheerfully and sacrificially. It is now seen as a voluntary act of worship and support for the church and those in need. This change in perspective is a key aspect of the New Testament teachings on giving. For example, in 2 Corinthians 9:7, it states "Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver." 

This suggests that what matters most is the attitude of the heart when giving rather than adhering to a specific commandment to give mandatorily a specific amount. You give as you are able or led and that can mean going beyond 10% or even giving less than that. Nevertheless, it is always important to allow the Lord to lead and direct you in this area of worship.

Jesus’ Words on Tithing

You might wonder why Jesus mentioned tithing in Luke 11:42 and Matthew 23:23 if it is not a requirement for New Testament believers, i.e., followers of Jesus Christ. In these passages, Jesus was not instituting tithing as a command for His disciples, but rather exposing the hypocrisy of the religious leaders of His day. The Pharisees and scribes were meticulous in measuring out even the smallest herbs and spices to fulfill the letter of the Law, yet they neglected the weightier matters of justice, mercy, faithfulness, and love for God. Jesus pointed out that their obsession with outward compliance such as tithing was empty without the inward transformation of the heart. His rebuke was a reminder that God values righteousness, compassion, and genuine devotion far more than ritualistic observance. In essence, Jesus was teaching that while giving has its place, it must never overshadow the greater call to live out the principles of God’s kingdom. For New Testament believers, this underscores that the heart behind giving is more important than the act itself; generosity should flow from love, gratitude, and obedience to the Spirit rather than legalistic duty.

The Purpose of Tithing in Israel

Through my comprehensive study of the Bible, I've found that tithing was established for a specific reason: to provide for the Levitical priesthood, as the Levites were not given any land. This was an Old Testament requirement that no longer applies to the church of Jesus Christ, the Body of Christ, today. Nonetheless, generous giving is strongly encouraged by the Lord Jesus to support those less fortunate among us and to address the needs and affairs of the church. This includes wages for pastors and other ministers, rents or mortgages, support for widows and orphans (welfare ministry), community outreach, and other activities to spread the gospel. The early Christians exemplified this, as many gave all they had to enable church leaders to meet needs and support missionary work, as seen in Acts 2:44-45 and 4:35.

The History of Tithing as a Church Practice

You might wonder, if tithing was primarily an Old Testament practice, how did it become a part of the Christian church again? 

Although tithing was primarily an Old Testament practice, it gradually became part of the Christian church centuries after the apostles had passed. The earliest believers gave generously to meet needs, often selling possessions and sharing resources, but their giving was voluntary and Spirit-led rather than mandated by a fixed percentage. As Christianity spread and became the state religion under Constantine in the 4th century, the church grew in size and influence, and with that growth came greater financial demands to support clergy, maintain church buildings, and fund charitable works.

By the 6th century, church councils began to formalize tithing as a requirement. The Council of Tours in 567 A.D. instructed believers to pay tithes, and the Third Council of Mâcon in 585 A.D. went further, declaring that failure to tithe was a sin. From this point forward, tithing shifted from a voluntary act of worship to a compulsory system, often enforced as a kind of religious tax. Parishioners were expected to give one-tenth of their produce or income, frequently in the form of grain, livestock, or other goods, which were stored in “tithe barns.” Refusal to comply could even result in excommunication, cutting individuals off from the sacraments and the church community.

While some of these funds were used to support the poor, widows, and orphans, corruption and misuse were also common, and the system gave the medieval church immense wealth and power. This institutionalized form of tithing remained entrenched throughout Europe until the Reformation, when Protestant leaders challenged its biblical basis and rejected compulsory giving, calling believers back to the New Testament principle of cheerful, Spirit-led generosity.

A Balanced Perspective on Tithing Today

I firmly believe there is nothing wrong with choosing to tithe, alongside giving offerings and other financial contributions, to advance the work of God’s Kingdom. Yet it must always be a matter of conviction, not compulsion. As believers, we are called to give freely and faithfully, understanding the biblical principles behind tithing and generosity. When giving flows from revelation rather than manipulation, it becomes an act of worship that honors and pleases God, supports His church, uplifts the needy, and fuels the spread of the gospel. The crucial aspect is not the percentage, but the attitude of the heart; giving with sincerity, joy, and trust in the Lord's provision.

Personal Testimony: A Journey of Faith and Giving

For over 30 years as a Christian, God’s faithfulness in my life has been evident through consistent support of His work with tithes and offerings. In more recent years, the teachings on tithing have been examined more critically, especially in light of the coercion and manipulation often witnessed in churches regarding financial giving—an issue that has long troubled the spirit. Careful study and meditation on God’s Word reveal how crucial it is to understand what the Lord truly says about giving and how it should be practiced. Ministers and church leaders must teach the truth, and believers must be free to give without pressure or manipulation. Tithing today is embraced not out of obligation, but as a discipline that honors God with finances. Setting aside a portion each month to support the church and those in need brings purpose, fulfillment, and joy

Final Thoughts...

Brethren, if you seek spiritual guidance in giving, I urge you to turn to the Lord. Some may continue to dispute this matter, but I encourage you to read the Scriptures for yourself and allow the Holy Spirit to bring illumination. Do not be swayed by deception or manipulation—study and meditate on God’s Word, and pray for wisdom in how and where to give. Often this will be within your local assembly, but it may also extend to para-church ministries or organizations that stir your heart. Trust that the Spirit will faithfully direct you. Be confident that God’s guidance is always available not only in our giving, but in every area of life.

References:

Catholic Encyclopedia – Tithes: Explains the biblical origins of tithing, its adoption by the Christian church, and the earliest legislation requiring tithes at the Council of Tours (567 A.D.) and the Council of Mâcon (585 A.D.).

Council of Tours (567 A.D.) – Wikipedia: Notes the decrees of the council, including its role in shaping church practice and discipline.

Synod of Mâcon (585 A.D.) – Wikipedia: Documents that the third council formally legislated tithing as a church requirement.

Britannica – Tithe: Provides a broad overview of tithing’s biblical roots and its enforcement in medieval Europe, noting that it became obligatory by ecclesiastical law in the 6th century and later enforced by secular law.

Quatr.us Study Guides – Tithes: Medieval Church Taxes: Describes how tithes functioned as a compulsory tax in medieval Europe, often paid in produce and stored in tithe barns, with refusal leading to excommunication.

Thank you for reading!

Yours in The Faith

Margaret (MKO)