David Thompson
2026-02-03
Few topics generate more questions—and sometimes more discomfort—than money in church. And at the center of those conversations sits one word: tithing.
Should Christians tithe? Is ten percent still the standard? What if you're barely making ends meet? These questions deserve thoughtful, biblical answers rather than guilt trips or prosperity promises.
This guide examines what the Bible actually says about tithing in the Bible, tracing the practice from its earliest mention through the teachings of Jesus and the early church. Whether you're exploring this topic for the first time or wrestling with how to apply it in your own life, you'll find Scripture-grounded guidance here.
The word "tithe" comes from the Hebrew word ma'aser, which simply means "tenth" or "tenth part." At its most basic level, a tithe refers to giving ten percent of one's increase or income.
But understanding tithing requires more than a dictionary definition. Throughout Scripture, the tithe represents something deeper—an acknowledgment that everything we have ultimately comes from God, and returning a portion to Him demonstrates trust, gratitude, and dependence.
The concept predates the Mosaic Law by centuries. It appears in cultures throughout the ancient Near East, suggesting that setting aside a portion for deity or community was a widespread practice. What makes the biblical tithe distinctive isn't the percentage but the relationship it represents.
The first biblical mention of tithing appears in Genesis 14, long before Moses received the Law at Sinai. After rescuing his nephew Lot from a coalition of kings, Abraham encountered Melchizedek, the mysterious priest-king of Salem.
Scripture records that Abraham "gave him a tenth of everything" (Genesis 14:20). This wasn't commanded—it was voluntary. Abraham recognized something sacred in Melchizedek's blessing and responded with generosity. The New Testament book of Hebrews later reflects on this encounter, noting that even the great patriarch Abraham gave a tithe to this priest.
Jacob, Abraham's grandson, made a similar vow at Bethel after his famous dream of angels ascending and descending a ladder. "Of all that you give me," Jacob promised God, "I will give you a tenth" (Genesis 28:22). Again, this was voluntary—a personal commitment, not a legal requirement.
These pre-Law examples suggest that tithing as an expression of worship predates formal religious obligations. It emerged from hearts moved by encounter with God.
When we reach Exodus, Leviticus, Numbers, and Deuteronomy, tithing becomes codified in Israel's legal system. And here's where many people get surprised: the Law actually required multiple tithes.
The Levitical tithe, described in Leviticus 27:30-32 and Numbers 18:21-24, supported the Levites and priests who served at the tabernacle. Since the tribe of Levi received no land inheritance, the other tribes' tithes provided their livelihood. "I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the tent of meeting" (Numbers 18:21).
A second tithe, outlined in Deuteronomy 14:22-27, funded annual festival celebrations in Jerusalem. Israelites would bring—or convert to money and then purchase—food and drink to enjoy before the Lord. This was, essentially, a celebration tithe—money set aside for communal worship and feasting.
A third tithe, collected every third year, supported "the Levites, the foreigners, the fatherless and the widows" (Deuteronomy 14:28-29). This functioned as a social welfare system, ensuring the vulnerable members of society had provision.
When you add these together, faithful Israelites likely gave around 23 percent of their increase, not merely ten percent. The popular notion that the Law required a simple ten percent tithe significantly undersells the biblical requirements.
Perhaps no verse gets quoted more frequently in tithing discussions than Malachi 3:10:
"Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this," says the Lord Almighty, "and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it."
This verse requires context. Malachi prophesied during a period of spiritual apathy in Israel. The people had grown careless in worship, offering blemished animals and withholding tithes. God's challenge through Malachi addressed a specific situation of covenant unfaithfulness.
The invitation to "test" God stands unique in Scripture—elsewhere, testing God is forbidden. Here, God essentially says, "You claim you can't afford to tithe. Try it and watch what happens." It's a challenge to those who have convinced themselves that faithfulness is impractical.
But this verse sits within the Old Covenant context. Using it to promise specific material prosperity to New Testament believers requires careful interpretation. The principle that God blesses generosity holds true; the specifics of how and when require wisdom rather than formulas.
Jesus mentioned tithing only a few times, and His comments are instructive.
In Matthew 23:23, Jesus rebuked 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 what Jesus doesn't say. He doesn't say tithing is wrong or outdated. He says the Pharisees should have practiced justice, mercy, and faithfulness "without neglecting" their tithing. He criticizes their priorities, not their practice.
At the same time, Jesus doesn't command His followers to tithe. He assumes it in His Jewish context but doesn't establish it as a requirement for the Kingdom. His teaching on money focuses more on the heart—"where your treasure is, there your heart will be also" (Matthew 6:21)—than on percentages.
Jesus' most radical teaching on giving may be His praise of the poor widow who gave two small coins: "Truly I tell you, this poor widow has 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" (Mark 12:43-44).
Jesus measures generosity not by amount but by sacrifice.
Here's where many Christians get confused: the New Testament nowhere commands believers to tithe ten percent.
The early church, as 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 tithing—it was total lifestyle generosity.
Paul's teaching on giving, primarily in 2 Corinthians 8-9, establishes principles without specifying percentages. His instructions include:
"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 emphasis: cheerful giving, proportional giving, regular giving. Paul doesn't say "ten percent." He says give according to what you have, give willingly, and give systematically.
The writer of Hebrews, reflecting on Jesus' priesthood in the order of Melchizedek, mentions Abraham's tithe to establish Jesus' superiority to the Levitical priesthood. But this theological argument doesn't translate into a command for New Covenant believers to tithe.
This is the question, isn't it? Let me offer a nuanced answer.
The New Testament doesn't command a ten percent tithe. Christians are not under the Mosaic Law, and we shouldn't pretend otherwise. Those who teach that tithing is an absolute requirement for Christians are overstating what Scripture actually says.
However—and this is important—the New Testament sets a higher standard than ten percent, not a lower one. The early church gave sacrificially, holding possessions loosely and caring generously for those in need. Paul commended churches that gave "beyond their ability" (2 Corinthians 8:3).
Many Christians find the tithe a helpful starting point—a baseline for generosity that ensures giving happens regularly and meaningfully. If someone asks me, "Where should I start?", ten percent isn't a bad answer. It's historical, it's substantial, and it requires faith.
But ten percent shouldn't become a ceiling that satisfies our conscience while ignoring genuine need. The point was never the percentage—it was the heart posture of trusting God with our resources.
Let me address some questions that frequently arise.
Should I tithe on gross income or net income? Scripture doesn't specify because ancient economies didn't have payroll taxes. This is genuinely a conscience decision. Some argue gross income represents your true "increase," while others reasonably note that money you never receive can't be given. Pray about it, make a decision, and don't judge others who decide differently.
Should I tithe if I'm in debt? Being in debt doesn't exempt you from generosity, but wisdom matters here. If you're drowning in debt due to lifestyle choices, cutting back everywhere—including giving—while aggressively paying down debt may be wise for a season. If your debt is modest and manageable, continuing to give demonstrates trust that God's math works differently than spreadsheets.
Where should my tithe go? Historically, tithes supported the local worshiping community. There's wisdom in prioritizing your local church, which provides pastoral care, community, and ministry infrastructure. Beyond that, giving to missions, parachurch ministries, and those in need reflects the broader biblical call to generosity.
What if I can't afford ten percent? Start where you are. Give something. Establish the habit and the heart posture even if the amount is small. God sees the widow's two coins. He measures sacrifice, not amounts. Over time, as circumstances allow, grow in generosity.
For personal study, consider these key passages:
Genesis 14:18-20 — Abraham gives a tenth to Melchizedek Genesis 28:20-22 — Jacob vows to give a tenth to God Leviticus 27:30-32 — The tithe belongs to the Lord Numbers 18:21-24 — Tithes support the Levites Deuteronomy 14:22-29 — Instructions for various tithes Malachi 3:8-12 — God challenges Israel regarding tithes Matthew 23:23 — Jesus addresses tithing and justice Mark 12:41-44 — Jesus praises the widow's offering Acts 2:44-47 — Early church generosity Acts 4:32-37 — Believers share possessions 1 Corinthians 16:1-2 — Paul's collection instructions 2 Corinthians 8:1-15 — Principles of generous giving 2 Corinthians 9:6-15 — God loves a cheerful giver
After all this biblical analysis, the most important thing isn't the percentage—it's the heart.
Generosity flows from gratitude. When we truly grasp how much God has given us in Christ, giving back becomes joy rather than obligation. We don't give to earn favor or manipulate blessing; we give because we've received immeasurably more than we could ever return.
Generosity demonstrates trust. Holding loosely to money and possessions declares that our security comes from God, not bank balances. Every gift is an act of faith—trusting that God will provide what we need even as we release what we have.
Generosity shapes us. Something happens in our hearts when we give. The grip of materialism loosens. Priorities clarify. We become more like the God who gave His Son. Giving isn't just about funding ministry—it's about forming disciples.
For church leaders reading this, a word about practical implementation: removing friction from giving increases generosity. When people have to remember checkbooks, find envelopes, or navigate complicated processes, many good intentions go unfulfilled.
Modern church management tools like MosesTab make giving seamless—allowing members to set up recurring gifts, give via mobile devices, and track their giving history. When giving is easy, people give more consistently. That's not manipulation; it's removing obstacles to something people genuinely want to do.
Is tithing required for Christians? The New Testament doesn't command a specific tithe percentage. However, Christians are called to generous, sacrificial, regular giving. Many find ten percent a helpful starting point, but the emphasis should be on cheerful, proportional generosity rather than legalistic requirements.
What happens if I don't tithe? God isn't keeping score to punish non-tithers. But neglecting generosity does affect us—it can indicate or reinforce a heart that trusts money more than God. Giving is as much about our formation as about funding ministry.
Can I tithe to organizations other than my church? While prioritizing your local church makes sense (it's where you're fed and cared for), giving to missions, relief organizations, and individuals in need reflects biblical generosity. The key is intentional, regular giving rather than sporadic impulses.
Did Jesus abolish tithing? Jesus didn't abolish tithing, but He also didn't establish it as a command for His followers. He affirmed the Pharisees' practice while criticizing their priorities. New Testament giving is characterized by freedom, joy, and often greater sacrifice than ten percent.
Should I tithe during financial hardship? This requires wisdom and prayer. Continuing to give during hardship can be a profound act of faith. At the same time, letting family go hungry to meet a percentage seems to miss the point. Give something, trust God, and don't let guilt override wisdom.
Tithing in the Bible isn't a simple topic, and that's okay. The complexity reflects Scripture's nuanced teaching that moves from Law to grace, from percentage to principle, from obligation to invitation.
If you've never given regularly, start. Set up recurring giving through your church—perhaps through a platform like MosesTab that makes it simple—and experience what happens when generosity becomes a habit rather than an afterthought.
If you've been giving ten percent as a ceiling, ask whether God might be inviting you to more. Look at needs around you, in your church and community, and ask what a truly generous response might look like.
If you've been burdened by guilt over not meeting some perceived standard, receive grace. God isn't angry about your giving history. He invites you, today, to trust Him with whatever you have.
The point was never really about ten percent. It was always about a heart that holds loosely to earthly resources because it's gripped tightly by an eternal treasure.
How has your understanding of tithing shaped your approach to generosity? We'd love to hear your thoughts and questions 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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