A Complete Bible Study on Tithing

Tithing is a significant topic in Scripture, rooted in the Old Testament and practiced by Israel as a part of their covenant relationship with God. However, in the New Testament, the concept of tithing shifts, emphasizing a heart of generosity rather than adherence to a fixed percentage. As believers in Jesus Christ, we understand that tithing as a legal obligation is no longer a part of the church’s mandate; yet the principles of stewardship and cheerful giving remain central to our faith. Let’s explore the journey of tithing through Scripture and understand its role in the life of a born-again believer.

The First Tithe: Abraham and Melchizedek

The first mention of tithing in the Bible occurs in Genesis 14 when Abraham gives a tenth of his spoils to Melchizedek, the king of Salem and “priest of God Most High.” This moment matters because it comes before the Law of Moses, before the Levitical priesthood, and before Israel existed as a nation. Abraham is not responding to a commandment written on tablets. He is responding to the living God who just delivered him and gave him victory.

“Then Melchizedek king of Salem brought out bread and wine; he was the priest of God Most High. And he blessed him and said: ‘Blessed be Abram of God Most High, Possessor of heaven and earth; And blessed be God Most High, who has delivered your enemies into your hand.’ And he gave him a tithe of all.” (Genesis 14:18-20)

What Abraham’s Tithe Was and Was Not

Abraham’s act of giving a tenth of the spoils was a voluntary expression of gratitude and honor to God. It was not presented as a rule for all people, in all times, under every covenant. The context is important: Abraham had recovered goods and people taken by force, and he offered a tenth from those spoils. That is different from a structured, recurring requirement on personal income. Scripture does not describe Abraham making a standing law for his household, nor does it describe God commanding him, “You must give ten percent.” The text emphasizes worship, thanksgiving, and recognition that God is the source of deliverance.

In other words, Abraham’s tithe shows a principle that remains true for believers: when God provides, we respond with honor. Yet it also shows that giving can be an act of faith and reverence without being a legal obligation.

Melchizedek and the Priesthood that Points to Christ

Melchizedek is not only a historical figure. He also serves as a picture that the New Testament later uses to help us understand the greatness of Jesus Christ. The writer of Hebrews highlights Melchizedek’s unique role to show that Christ’s priesthood is not based on lineage from Levi, but on God’s appointment and everlasting life.

“For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham returning from the slaughter of the kings and blessed him, to whom also Abraham gave a tenth part of all, first being translated ‘king of righteousness,’ and then also king of Salem, meaning ‘king of peace,’ without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, remains a priest continually.” (Hebrews 7:1-3)

This connection does not turn Abraham’s moment into a New Testament commandment to tithe. Instead, it strengthens what the original scene already teaches: Abraham honored God through giving, and the priest who received it foreshadowed a greater Priest to come. For believers, Christ is that greater Priest. Our giving, therefore, is not about maintaining an Old Testament priesthood, but about worshiping God with a grateful heart.

Tithing in Israel: Supporting the Tribe of Levi

The formalized system of tithing was established when God instructed Israel to give a tenth of their produce, livestock, and other resources to support the tribe of Levi. The Levites were set apart for priestly service and were responsible for the tabernacle, later the temple, and the ministry of teaching and worship. Because they did not receive a tribal land inheritance like the others, God provided for them through the tithes of the people.

“And behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting.” (Numbers 18:21)

A Covenant Provision, Not a Private Suggestion

In Israel, tithing was not merely a personal practice. It was a covenant provision within the national life of God’s people under the Law. The tithe supported the Levites who carried out the daily responsibilities of worship, sacrifice, and instruction. The people benefited spiritually, and the servants of the sanctuary were sustained practically.

This is why many Old Testament passages about tithing are strongly worded. They are speaking within a specific covenant structure where God had joined worship, priestly service, and national obedience together. When Israel neglected the tithe, it was not only a budgeting issue. It was a sign of deeper covenant unfaithfulness, because God had already made clear how He would provide for those who ministered before Him.

Additional Tithes: Worship Celebrations and Care for the Needy

Scripture also describes other tithes connected to worship gatherings and to the care of vulnerable people. Deuteronomy explains a pattern where the tithe was brought and used in ways that reminded Israel that their prosperity came from the Lord, and that God cared about the Levite, the stranger, the fatherless, and the widow.

“You shall truly tithe all the increase of your grain that the field produces year by year. And you shall eat before the LORD your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the LORD your God always. But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the LORD your God chooses to put His name is too far from you, when the LORD your God has blessed you, then you shall exchange it for money, take the money in your hand, and go to the place which the LORD your God chooses. And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the LORD your God, and you shall rejoice, you and your household. You shall not forsake the Levite who is within your gates, for he has no part nor inheritance with you. At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the LORD your God may bless you in all the work of your hand which you do.” (Deuteronomy 14:22-29)

So when we speak about “tithing in the Old Testament,” we should be honest about what Scripture presents. It was a structured system tied to land, harvest, livestock, temple worship, and a priesthood that stood between the people and the altar. It also included provisions aimed at joy before the Lord and practical care for those with real needs. These details matter because they show why the New Testament handles giving differently once the priesthood and covenant administration change in Christ.

The Absence of Tithing in the New Testament Church

In the New Testament, there is a distinct shift in how giving is approached. Jesus, our eternal High Priest, fulfills the priesthood, and with His finished work on the cross, He establishes a new covenant. This covenant does not depend on the temple system, because Jesus Himself is the fulfillment of what the temple pointed to. Because the Levitical priesthood is no longer the center of worship for God’s people, the tithing structure that supported that priesthood is no longer imposed as a legal obligation upon the church.

“If therefore perfection were through the Levitical priesthood (for under it the people received the law), what further need was there that another priest should rise according to the order of Melchizedek, and not be called according to the order of Aaron? For the priesthood being changed, of necessity there is also a change of the law.” (Hebrews 7:11-12)

Jesus Mentioned Tithing, but He Was Addressing the Law Under the Law

Some point to Jesus’ words about tithing to argue that it must be binding on the church. Yet we must read Jesus in context. In Matthew 23, Jesus is addressing scribes and Pharisees who were experts in the Law of Moses and who were still living under that covenant administration before the cross. He rebuked them not for tithing itself, but for their hypocrisy and for neglecting weightier matters.

“Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone.” (Matthew 23:23)

Jesus affirmed that under the Law, they should not neglect the Law. Yet His rebuke exposes the danger of treating giving like a spiritual scoreboard. A person can be meticulous with a tenth and still be far from God in spirit, lacking justice, mercy, and faith. That is exactly why the New Testament emphasis is not a mandated percentage, but a transformed heart that loves God and loves people.

The Apostolic Pattern: Purposeful, Willing, and Cheerful Giving

When the apostles instructed churches about giving, they did not command a tithe. Instead, they taught believers to give purposefully, willingly, and cheerfully. Giving becomes an act of worship flowing from grace, not a tax demanded by law.

“But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully. So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.” (2 Corinthians 9:6-7)

Notice the clarity: not grudgingly, and not of necessity. That does not mean giving is optional in the sense of being unimportant. It means the motivation is not compulsion. The believer gives because God has given, and because the Spirit produces generosity where the flesh would cling.

The New Testament also shows that giving can be planned and consistent without being a legal tithe. Paul instructed the Corinthians to set aside giving in an orderly way as the Lord prospered them.

“Now concerning the collection for the saints, as I have given orders to the churches of Galatia, so you must do also: On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come.” (1 Corinthians 16:1-2)

This supports the same principle: giving is intentional and connected to real needs, including caring for fellow believers. Yet the instruction leaves room for conscience, ability, and personal purpose before the Lord rather than enforcing a fixed percentage as law.

Jesus Is Our Sabbath, and We Are Stewards of His Blessings

Just as the tithe served a purpose under the old covenant, so did the Sabbath. The Sabbath was a sign and a rhythm within Israel’s covenant life. Yet the New Testament shows that Christ brings the fulfillment that the Sabbath pointed toward, which is a deeper rest in God’s finished work.

“There remains therefore a rest for the people of God. For he who has entered His rest has himself also ceased from his works as God did from His.” (Hebrews 4:9-10)

This does not mean believers live carelessly or without devotion. It means our standing with God is not maintained by outward regulations. We do not earn acceptance through law keeping, and we do not keep ourselves saved through religious performance. Our rest is in Christ, and from that place of rest we live a life of worship, obedience, and generosity.

That rest connects directly to stewardship. When a believer understands grace, he stops pretending that money is his savior. He stops acting as though every outcome depends on his own control. Instead, he recognizes that all provision ultimately comes from the Lord, and that we manage what belongs to Him.

“The earth is the LORD’s, and all its fullness, The world and those who dwell therein.” (Psalm 24:1)

Because everything belongs to God, stewardship becomes a serious calling. We are not owners in the absolute sense. We are entrusted servants. That includes our time, our resources, our work, and our finances.

“Moreover it is required in stewards that one be found faithful.” (1 Corinthians 4:2)

Faithfulness is not measured only by a percentage. It is measured by obedience, integrity, and a heart that seeks the Lord. A believer may give ten percent and still be unfaithful if he is giving with pride, bitterness, or manipulation. Another believer may give less during a season of hardship and still be faithful because he is honoring God sincerely, providing for his household, and giving what he truly can. The New Testament approach calls believers to walk with God honestly and to give in a way that reflects trust, gratitude, and love.

A Call to Cheerful Giving and Generosity

For a born-again believer, giving is not merely a duty but a joyful privilege. Recognizing that God owns everything we have, we give freely, whether to support our local church, help our neighbors, or provide for those in need. In doing so, we reflect God’s love and provision to the world around us.

Generosity is a central theme of the New Testament, and the early church provides a vivid example. Their unity in Christ created a willingness to meet needs, not by compulsion, but by love.

“Now all who believed were together, and had all things in common, and sold their possessions and goods, and divided them among all, as anyone had need.” (Acts 2:44-45)

This passage is not a command requiring believers to sell everything. It is a testimony of what happened when the love of God took hold of a community. Needs were met. People were cared for. The gospel reshaped how they viewed possessions.

Paul also reminded believers, including those with financial abundance, that wealth is uncertain and must never become an idol. God gives good things, and He calls His people to enjoy His provision with gratitude, while also being ready to share.

“Command those who are rich in this present age not to be haughty, nor to trust in uncertain riches but in the living God, who gives us richly all things to enjoy. Let them do good, that they be rich in good works, ready to give, willing to share, storing up for themselves a good foundation for the time to come, that they may lay hold on eternal life.” (1 Timothy 6:17-19)

That is the spirit of New Testament giving. It is anchored in trust in the living God. It is shaped by humility, not pride. It is guided by readiness to help, not fear of lack. And it is never reduced to a mechanical rule that substitutes for true love and obedience.

Cheerful giving also protects believers from two common errors. One is stinginess that hides behind spiritual language. The other is giving that is driven by guilt, pressure, or the desire to be seen by others. God is not glorified by manipulation, and His people should not be controlled through fear. The Lord calls us to give as we purpose in our hearts, with joy, and with a clear conscience before Him.

Conclusion: Living as Generous Stewards

The Bible shows us that tithing began as a voluntary act of honor and gratitude with Abraham, became a structured system to support the Levitical priesthood in Israel, and now, under the new covenant, is transformed into a call to cheerful, voluntary generosity. As Christians, we no longer give out of legalistic obligation but out of love for God and a desire to be faithful stewards of His blessings.

At the same time, the New Testament does not treat giving as a side issue. It treats generosity as part of a faithful Christian life. The gospel changes what we value, how we plan, how we spend, and how we help others. It also teaches that those who receive spiritual care should respond with practical support, not as a forced tithe, but as loving partnership in the work of God.

“Let him who is taught the word share in all good things with him who teaches. Do not be deceived, God is not mocked; for whatever a man sows, that he will also reap.” (Galatians 6:6-7)

When we keep Scripture in context, the direction is clear. We do not need to reestablish the Levitical system to be biblical. We need to embrace the New Testament pattern of grace filled generosity, purposeful support for ministry, and compassion toward the needy. The believer who walks with Christ can give freely because he knows the Lord is faithful. He is not trying to earn blessing by a formula. He is responding to God’s mercy with worship and obedience.

My Final Thoughts

If you are studying tithing because you want to honor God, that desire is a good thing. Scripture shows that God has always cared about the heart behind giving. Abraham honored the Lord voluntarily. Israel gave tithes within a covenant system that supported worship and cared for real needs. Under the new covenant, Christ is our High Priest, and the church is not placed under a command to pay a fixed ten percent. Instead, believers are called to give willingly, generously, and cheerfully, with faithfulness as stewards of what belongs to God.

So do not let giving become a battlefield of guilt or pride. Bring it into the light before the Lord. Ask Him for wisdom, for a generous heart, and for consistency that matches your season of life. Support your local church, care about the needy, and remember that God is not looking for mechanical religion. He is worthy of sincere worship, and one of the clearest ways we show that worship is by trusting Him with our resources and using them for His purposes.