Tithing, the practice of giving a tenth of one’s income, was commanded under the Mosaic Law for the support of the Levitical priesthood and the functioning of the temple system. However, in the New Testament, while giving remains essential, the specific command to tithe is not reiterated for the church.
In the Old Testament, Israel was commanded:
“And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the Lord’s. It is holy to the Lord.” (Leviticus 27:30)
Tithing supported the Levites, who had no inheritance in the land:
“Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform.” (Numbers 18:21)
There were also additional tithes and offerings required under the Law. Yet, these were tied to the old covenant system. The New Covenant does not place believers under the Law (Romans 6:14). Instead, giving is governed by the principles of generosity, willingness, and proportionality.
Paul teaches:
“So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.” (2 Corinthians 9:7)
“On the first day of the week let each one of you lay something aside, storing up as he may prosper.” (1 Corinthians 16:2)
The New Testament model emphasizes voluntary, sacrificial giving motivated by love for God and others. While tithing can be a useful baseline for disciplined giving, it is not a binding command on Christians. What matters is the heart behind the giving:
“But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully.” (2 Corinthians 9:6)
Giving should support the needs of the church, the poor, and the work of the gospel. It should be planned, joyful, and done in faith. Generosity reflects God’s character and demonstrates trust in His provision.
“Honor the Lord with your possessions, and with the firstfruits of all your increase.” (Proverbs 3:9)
Christians are not under compulsion to tithe, but they are called to give generously, faithfully, and joyfully as stewards of God’s blessings.
