What does the Bible say about Christian tithing?

Many Christians struggle with the issue of tithing. In some churches giving is over-emphasized; in others it is rarely mentioned, and believers may be unaware of the biblical exhortations about the joy of giving. The actual “tithe” is an Old Testament command to Israel, but giving to support the work of ministry, as well as giving to those in need, is generally part of the good stewardship that God expects of each of us.


Tithing is an Old Testament concept. The tithe (or tenth) was a requirement of the law in which the Israelites were to give 10 percent of the crops they grew and the livestock they raised to the tabernacle/temple (Leviticus 27:30; Numbers 18:26; Deuteronomy 14:24; 2 Chronicles 31:5). The Old Testament law required Israelites to tithe at different times and for various purposes—to support the Levites (Numbers 18:21, 24), to celebrate the feasts (Deuteronomy 14:22–27), and to care for the poor of the land (Deuteronomy 14:28–29). Some understand the Old Testament tithe as a method of taxation to provide for the needs of the priests and Levites.

Jesus Christ fulfilled the Mosaic Law. The shadow of the ceremonial system was completed in Him. The temple was no longer needed for worship. Instead, “the true worshipers will worship the Father in the Spirit and in truth” (John 4:23). Collectively, all who put their faith in Christ make up the church, which was instituted after Jesus’ ascension. The church is both global and uniquely expressed in local gatherings of believers.

As part of the Mosaic Law, the tithe ended with the fulfilling of the law. New Testament believers are not mandated to give 10 percent, but we are still called to financially participate in the work of the church and to care for those who spiritually care for us. First Corinthians 9:13–14 explains, “Don’t you know that those who serve in the temple get their food from the temple, and that those who serve at the altar share in what is offered on the altar? In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel.” First Timothy 5:17–18 says, “The elders who direct the affairs of the church well are worthy of double honor, especially those whose work is preaching and teaching. For Scripture says, ‘Do not muzzle an ox while it is treading out the grain,’ and ‘The worker deserves his wages.’” Our giving is also intended to support the work of missions (Philippians 4:10–19) and help those in need (2 Corinthians 8; 1 Timothy 5:3).

The New Testament nowhere designates a percentage of income a person should give. Christians are not obligated to give a 10-percent tithe. But Scripture does encourage believers to regularly set aside money to give “in keeping with income” (1 Corinthians 16:2; cf. 2 Corinthians 8:12). God promises His blessing on the giver: “Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. 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 9:6–7). Some Christians consider the 10 percent figure from the Old Testament tithe as a “recommended minimum” for their giving.

Although the tithe is not obligatory for the Christian, the New Testament emphasizes the importance and benefits of freewill giving. We are to give as we are able. Sometimes that means giving more than 10 percent; sometimes that may mean giving less. It depends on the ability of the Christian and the needs of the body of Christ. Every Christian should diligently pray and seek God’s wisdom in the matter of giving (see James 1:5). However much we give, we should offer it with pure motives, a cheerful heart, and an attitude of worship.