What Does the Bible Say About Tithing?
The practice of tithing—giving one-tenth of one’s income to God—has been part of biblical conversation for thousands of years. Many Christians today wonder whether tithing is a timeless command or an Old Testament regulation no longer binding under the new covenant. The Bible presents tithing as more than a financial transaction; it is a spiritual act that reveals the worshiper’s heart, trust in God, and participation in His work.
While the Old Testament provides the clearest instructions on tithing, the New Testament reshapes the discussion, focusing on the heart posture of the giver and the generosity flowing from the gospel.
1. Tithing in the Old Testament: A Covenant Practice of Worship
The first mention of tithing in the Bible appears in Genesis 14:18–20, when Abram gives a tenth of his spoils to Melchizedek, the priest of God Most High. This occurs before the Mosaic Law, suggesting that the idea of offering a portion to God was already recognized as an act of honor and worship.
Under the Law of Moses, tithing became formalized. Israelites were commanded to give a tenth of their produce and livestock to support the Levites (Numbers 18:21–24), who had no land inheritance and were devoted to the service of the tabernacle and temple. Other passages indicate additional tithes—one for the annual festivals (Deuteronomy 14:22–27) and another every third year for the poor, widows, and orphans (Deuteronomy 14:28–29).
Rather than being a burdensome tax, tithing was meant to remind Israel that everything they had came from God (Leviticus 27:30) and to cultivate joy in giving (Deuteronomy 26:10–11). It was an expression of covenant loyalty—acknowledging God as provider and sustaining His worship and justice within the community.
2. Beyond the Tenth: Old Testament Generosity
While tithing was a specific and measurable obligation, the Bible’s vision for generosity in the Old Testament went further. The Law commanded landowners to leave the edges of their fields for the poor (Leviticus 19:9–10) and to forgive debts every seventh year (Deuteronomy 15:1–11). The Psalms and Proverbs repeatedly warn against trusting in riches and call for generosity as an act of righteousness (Psalm 112:5, Proverbs 19:17).
This broader ethic shows that tithing was not the ceiling of generosity but the starting point. The heart behind giving mattered more than the percentage—it was about reflecting God’s own generosity to His people.
3. Prophetic Warnings About Neglecting Tithing
The prophets rebuked Israel for neglecting the principles of tithing and generosity. Malachi 3:8–10 famously confronts the people for “robbing God” by withholding tithes and offerings, urging them to return to faithful giving so that God’s blessing might be poured out.
Yet the prophetic message was never about mere ritual compliance. Isaiah 1:11–17 makes clear that God rejected empty sacrifices and offerings when His people ignored justice and mercy. Tithing without righteousness of heart was meaningless. This sets the stage for how the New Testament will shift the focus from the act itself to the heart that gives.
4. Tithing and Jesus’ Teaching
In the New Testament, Jesus references tithing when addressing the Pharisees: “You tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness” (Matthew 23:23). He affirms that tithing under the old covenant had its place but insists that it must never replace the deeper demands of love and justice.
Jesus also teaches extensively about money and possessions, warning against greed (Luke 12:15) and calling His followers to radical generosity (Luke 14:33). In this light, tithing is not dismissed but reframed—not as the ultimate requirement, but as part of a larger call to surrender all we have to God’s purposes.
5. Giving in the New Testament: From Obligation to Overflow
The New Testament does not impose tithing as a binding command on Christians. Instead, it emphasizes giving that is:
Generous – giving beyond what is comfortable (2 Corinthians 8:2–3)
Cheerful – given with joy, not compulsion (2 Corinthians 9:7)
Purposeful – planned and intentional (1 Corinthians 16:2)
The principle of proportional giving remains—believers are to give “as God has prospered” them—but the specific tenth is not mandated. In fact, for many in prosperous societies, generosity may require more than 10% to reflect the sacrificial nature of the gospel.
6. Supporting the Work of the Gospel
One continuity between Old and New Testaments is the call to support those who lead in God’s work. In the Old Testament, tithes supported the Levites and temple service. In the New Testament, Paul applies the same principle to gospel ministry: “The Lord commanded that those who proclaim the gospel should get their living by the gospel” (1 Corinthians 9:14).
Generous giving sustains the preaching of the Word, the care of the church, and the advancement of God’s mission. This reflects the larger biblical theme that God’s people pool their resources to ensure His worship and work continue.
7. Tithing and the Gospel’s Transforming Power
When seen through the lens of the gospel, tithing takes on deeper meaning. In Christ, every resource we have belongs to Him, and giving is an act of participation in His kingdom. The cross reminds us that God gave His Son freely; in response, we give freely for His purposes.
Generosity is not about meeting a quota but about being conformed to the image of a generous Savior. As 2 Corinthians 8:9 says, “Though he was rich, yet for your sake he became poor, so that you by his poverty might become rich.” This richness in Christ fuels generosity that often exceeds the tithe.
8. Eschatological Hope and Eternal Investment
The Bible presents giving not merely as a duty in this age but as an investment in the age to come. Jesus tells His followers to store up treasures in heaven (Matthew 6:19–21), reminding them that earthly wealth is temporary.
In the final renewal of creation, there will be no temple tax or tithe—because God Himself will dwell with His people and supply all their needs. But until then, giving remains a tangible way we live out our hope in His coming kingdom.
9. Principles for Today’s Christian
Drawing from both Old and New Testament teaching, Christians today can approach tithing and giving with these principles:
Recognize God’s ownership of all you have – Every resource is entrusted by Him.
Give proportionally – As God prospers you, give in a way that reflects His generosity.
Give cheerfully and willingly – Generosity should be an act of joy, not reluctant obligation.
Support gospel ministry and the needy – Giving should sustain both spiritual and physical care.
Go beyond the minimum – The tithe can be a helpful guide, but love may lead you further.
10. Conclusion: Tithing as a Window into the Heart
The Bible’s teaching on tithing reveals that God’s concern is not with percentages alone but with hearts transformed by His grace. In the Old Testament, tithing expressed covenant faithfulness; in the New Testament, generous giving flows from the gospel’s transforming power.
Whether giving 10% or more, the aim is the same—to honor God, care for His people, and advance His mission until Christ returns.
Bible Verses About Tithing and Giving
Genesis 14:20 – Abram gave Melchizedek a tenth of everything.
Leviticus 27:30 – A tithe of everything belongs to the Lord.
Numbers 18:21 – The tithe is given to the Levites for their service.
Deuteronomy 14:22 – Set aside a tenth of your produce each year.
Deuteronomy 14:28–29 – Every third year’s tithe is for the poor and needy.
Malachi 3:10 – Bring the whole tithe into the storehouse.
Matthew 23:23 – You tithe, but neglect justice, mercy, and faithfulness.
1 Corinthians 16:2 – Set aside a sum in keeping with your income.
2 Corinthians 9:7 – God loves a cheerful giver.
1 Timothy 5:17–18 – Workers deserve their wages, including church leaders.
