David Thompson
2026-02-03
If you've spent any time in church, you've heard both words—tithes and offerings—often in the same sentence. The worship leader announces "the time for tithes and offerings," ushers pass plates or buckets, and the service moves on. But many believers have never stopped to ask: what's actually the difference?
These aren't interchangeable terms. Scripture uses them to describe distinct aspects of giving, each with its own purpose and principle. Understanding the difference between tithes and offerings helps clarify what generosity looks like and frees us from confusion about what God expects.
Let's start simple before going deeper.
A tithe is a tenth—10 percent of your income given as a baseline act of worship and trust. In the Old Testament, this was commanded. In the New Testament, it's discussed but not explicitly required.
An offering is anything given beyond the tithe—additional gifts prompted by gratitude, specific needs, or the Spirit's leading. Offerings have always been voluntary, given from the heart rather than calculated by percentage.
Think of the tithe as the foundation and offerings as the building you construct on top. The tithe establishes the discipline of giving; offerings express the overflow of a generous heart.
The word "tithe" comes from the Hebrew ma'aser and simply means "tenth" or "tenth part." Throughout the Old Testament, giving a tenth represented the baseline expectation for God's people.
The practice appears before the Mosaic Law. Abraham gave a tenth to Melchizedek after a military victory (Genesis 14:20), and Jacob vowed to give God a tenth of all he received (Genesis 28:22). These pre-Law examples show that proportional giving has ancient roots in the relationship between humans and God.
When the Law came through Moses, tithing became codified and detailed. Leviticus 27:30 declares, "A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord."
The tithes served specific purposes in Israel:
The Levitical tithe (Numbers 18:21-24) supported the priests and Levites who had no land inheritance. Since they devoted themselves to temple service, the other tribes' tithes provided their livelihood.
The festival tithe (Deuteronomy 14:22-27) funded annual celebrations in Jerusalem. Israelites brought or purchased food and drink to enjoy before the Lord—a celebration tithe that turned worship into feasting.
The welfare tithe (Deuteronomy 14:28-29), collected every third year, supported "the Levites, the foreigners, the fatherless and the widows." This functioned as ancient social security.
When you add these together, faithful Israelites gave around 23 percent annually, not merely ten. The popular notion of a simple 10 percent tithe understates what the Law actually required.
Offerings operated differently from tithes. While tithes were calculated and expected, offerings were voluntary responses to specific situations or promptings.
The Old Testament describes multiple types of offerings:
Burnt offerings (Leviticus 1) were completely consumed on the altar, symbolizing total dedication to God. Nothing remained for the offerer or priest—everything went to God.
Grain offerings (Leviticus 2) accompanied other sacrifices and represented the fruit of human labor dedicated to God.
Peace offerings or fellowship offerings (Leviticus 3) celebrated communion with God and community. Parts went to God, parts to the priest, and parts were eaten by the offerer and their guests in a sacred meal.
Sin offerings and guilt offerings (Leviticus 4-5) addressed specific transgressions and restored the worshiper's relationship with God.
Freewill offerings (Leviticus 22:18-23) were given spontaneously from gratitude, not obligation. These could be offered anytime the heart was moved.
Beyond sacrificial offerings, Israelites gave to specific causes: constructing the tabernacle (Exodus 35-36), building the temple (1 Chronicles 29), and helping those in need (Deuteronomy 15:7-11).
The key distinction: tithes were prescribed and predictable; offerings were prompted and voluntary. You knew what your tithe would be—one-tenth. Offerings varied based on circumstances, resources, and heart response.
Jesus addressed tithing directly in Matthew 23:23, rebuking the Pharisees: "Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices—mint, dill and cumin. But you have neglected the more important matters of the law—justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former."
Notice that Jesus doesn't condemn tithing. He criticizes the Pharisees for meticulous tithing while ignoring weightier matters—but then says they should have done both. The tithe wasn't wrong; the distorted priorities were.
Jesus' most striking teaching on offerings comes in Mark 12:41-44. Watching people give at the temple treasury, He saw a poor widow put in two small copper coins. While others gave large amounts, Jesus said she "put more into the treasury than all the others. They all gave out of their wealth; but she, out of her poverty, put in everything—all she had to live on."
The widow's offering wasn't a calculated percentage. It was radical, sacrificial, whole-life generosity that measured value by sacrifice rather than amount.
Here's where many Christians get confused: the New Testament doesn't command believers to tithe ten percent. The apostolic letters, written to guide church practice, never establish a tithing requirement.
Instead, Paul describes giving principles in passages like 2 Corinthians 8-9:
"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 9:7).
"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).
"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).
Notice the emphases: heart motivation matters. Give what you've decided, not under pressure. Give proportionally to what you have. Give regularly and systematically.
Paul doesn't say "tithe ten percent." He establishes principles—cheerful, proportional, planned, regular giving—without mandating a specific percentage.
The early church, described in Acts, practiced radical generosity that often exceeded any percentage: "All the believers were together and had everything in common. They sold property and possessions to give to anyone who had need" (Acts 2:44-45). This wasn't calculated tithing—it was Spirit-prompted community generosity.
Given Scripture's teaching, here's a practical framework.
The tithe as baseline, not ceiling. While the New Testament doesn't command ten percent, the tithe provides a meaningful starting point for disciplined generosity. It's substantial enough to require faith, regular enough to become habit, and historical enough to connect us with generations of God's people.
Using ten percent as a floor ensures that giving happens intentionally rather than haphazardly. It guards against the ever-present temptation to spend first and give from leftovers.
Offerings as overflow. Beyond the baseline, offerings respond to specific needs, Spirit-promptings, and expressions of gratitude. When your church has a building campaign, that's an offering opportunity. When a missionary shares a need, that's an offering opportunity. When gratitude wells up after answered prayer, that's an offering opportunity.
Offerings keep generosity dynamic rather than mechanical. They create space for God to direct resources to specific purposes through your willing heart.
Heart over percentage. Ultimately, both tithes and offerings must flow from a heart captured by God's generosity. The widow's two coins mattered more than the wealthy's large sums because of the heart behind them. God isn't impressed by amounts; He's pleased by faith, love, and sacrifice.
If ten percent feels like a burden you resent, start where you can and grow. If ten percent feels comfortable and easy, perhaps God is calling you higher. The point isn't hitting a number—it's becoming the kind of person who holds money loosely because your security is in God.
For further study, consider these key passages:
On Tithing:
On Offerings:
On Both:
Should I tithe if I'm in debt? Being in debt doesn't automatically excuse you from generosity. However, wisdom matters. If debt resulted from unwise choices, temporarily reducing giving while aggressively paying down debt might be appropriate. If debt is modest and manageable, maintaining giving demonstrates trust that God's economy works differently than spreadsheets. Pray, seek counsel, and make a thoughtful decision rather than defaulting to either extreme.
Where should my tithe go? Historically, tithes supported the local worshiping community—the place where you receive teaching, pastoral care, and community. There's wisdom in prioritizing your local church with your tithe, then directing offerings to missions, parachurch ministries, and other causes. This isn't a rigid rule, but a principle: support the community that feeds you.
Should offerings be spontaneous or planned? Both have their place. Planned offerings—setting aside money monthly for missions or a building fund—ensure consistent support for important causes. Spontaneous offerings respond to unexpected needs or Spirit-promptings. A healthy approach includes regular, planned giving plus margin for unexpected generosity.
What about percentage beyond the tithe? Some Christians practice "graduated tithing"—increasing their giving percentage as income grows. Others set a lifestyle cap, giving away everything beyond what's needed for modest living. There's no single formula, but the question itself is healthy: as God blesses, how might He be inviting increased generosity?
For church leaders, creating a healthy culture around tithes and offerings matters enormously.
Teach biblically without manipulation. Present Scripture honestly, including the complexity around New Testament tithing. Avoid guilt trips, prosperity formulas, or pressure tactics. Trust that clear teaching, combined with the Spirit's work, produces genuine generosity.
Share impact stories. Help givers see where their money goes. When people know their tithe supports the youth pastor's salary, their offering funded a missions trip, or their gift helped a family in crisis, giving becomes concrete rather than abstract.
Make giving easy. Remove friction through online giving, mobile options, and recurring donation setup. When giving is convenient, people give more consistently. Platforms like MosesTab enable seamless giving while tracking donations for year-end statements.
Celebrate generosity. Without sharing specific amounts, acknowledge the congregation's faithfulness. Thank donors. Share what's been accomplished. Create a culture where generosity is honored as spiritual maturity.
Model from leadership. When pastors and elders openly discuss their own giving journey—struggles included—it gives permission for honest conversation. Leadership that models generosity shapes a generous church.
After all this biblical and practical discussion, the most important truth is simple: God wants your heart more than your money.
Tithes and offerings aren't about keeping God happy or earning His blessing. They're about becoming people whose relationship with money reflects our relationship with God. When we give, we declare that our security comes from Him, not our bank accounts. We demonstrate that His kingdom matters more than our comfort. We participate in His work of redemption and restoration.
The widow's two coins revealed a heart of complete trust. The early church's radical sharing revealed hearts knit together by the Spirit. Our giving—whether tithe or offering—reveals what we truly believe about God, about money, and about what life is for.
Start where you are. Give what you can. Let the discipline of tithing establish a foundation. Let offerings overflow as gratitude and faith grow. Watch what happens in your heart as you practice generosity consistently.
The point was never really about percentages. It was always about a life oriented toward the Giver of every good gift.
Is there a biblical difference between tithes and offerings? Yes. A tithe specifically refers to ten percent—a prescribed, proportional gift that served as the baseline expectation in Israel. Offerings are additional, voluntary gifts given beyond the tithe in response to specific needs or heart promptings. The tithe was calculated; offerings were prompted.
Are Christians required to tithe? The New Testament doesn't explicitly command a ten percent tithe for believers. However, it calls for generous, proportional, cheerful, regular giving. Many Christians find the tithe a helpful starting point—a meaningful baseline that establishes disciplined generosity—while recognizing it's not a legalistic requirement.
Should I give tithes, offerings, or both? Both have value. The tithe (or a similar proportional baseline) ensures consistent, intentional giving. Offerings allow for response to specific needs and Spirit-promptings. A healthy approach treats the tithe as a floor, not a ceiling, with offerings adding to it as circumstances and heart direct.
Does it matter where I give my tithe vs. my offerings? Many Christians direct their tithe to their local church—the community providing teaching, care, and fellowship—and direct offerings to missions, parachurch ministries, relief organizations, or individuals in need. This isn't a rigid rule but a helpful framework for thoughtful giving.
What if I can't afford to tithe right now? Start where you are. Give something, even if it's small. Establish the habit and heart posture. As circumstances improve, increase your percentage. God sees the widow's coins—sacrifice and faith matter more than amounts.
How has understanding the difference between tithes and offerings shaped your approach to generosity? Share your thoughts in the comments below.
Pastor and biblical studies teacher with over 15 years of ministry experience. David specializes in making complex theological topics accessible for everyday believers.
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