LET'S TALK ABOUT TITHING

MEANING AND ORIGIN OF THE TITHE

The word “tithe” comes from the Hebrew maaser, derived from eser meaning “ten,” and literally refers to a “tenth part or portion.” Historical records show that tithing was practiced in ancient Babylon, Persia, Egypt, and even parts of Asia such as China, proving it was never exclusive to Israel. People offered tithes both as religious duty—like offerings in Israel—and as social obligation in the form of tributes to their rulers. The patriarchs Abraham and Jacob practiced tithing even before the Law was given (Genesis 14:20; 28:22).

TITHING UNDER THE LAW OF MOSES

When God gave the Law to Moses, He provided specific instructions for tithing. Israelites were to tithe annually “so that you may learn to fear the Lord your God always” (Deuteronomy 14:22-23). This acknowledged God as the true owner of the land and its resources. The tithe was always drawn from the produce of the land—grain, wine, oil—and from livestock (Deuteronomy 12:17; 14:22-23; Leviticus 27:30-31). Tithing also brought blessing to God’s people (Deuteronomy 14:29).

1.The Tithe of the Feast or the Second Tithe. Originally, the giver himself enjoyed his own tithe in the presence of the Lord. Israelites brought their tithes to the place God designated, offering thanks and then feasting on them there. If the harvest or herd was too large to transport, the giver could sell the goods, bring the money, and spend it on whatever his appetite desired—even “wine or strong drink” (Deuteronomy 14:26). While celebrating, they were commanded to share with the Levites and the needy (verses 27, 29). This practice became known as the “Tithe of the Feasts” or the “Second Tithe.”

2.The Levitical Tithe or First Tithe. After the priesthood and Levitical system were established, God commanded the Israelites to set aside tithes exclusively for the Levites (Numbers 18:21-32). Because the Levites oversaw temple worship and had no land inheritance or other means of income, the Lord declared Himself to be their “portion and inheritance” (v. 20). In return for their service, they received the people’s tithes. Even so, the Levites themselves were required to give a “tithe of the tithes” to the priests (vv. 26-28). This shows that tithing was designed to bless all of God’s people, especially those serving in ministry.

3.The Tithe for the Poor or Third Tithe. God also commanded His people to remember foreigners, orphans, and widows (Deuteronomy 14:27-29). Every third year the Israelites set aside a tithe specifically for the poor, often called the “Tithe for the Poor,” “Poor Man’s Tithe,” or “Third Tithe.”

ISRAEL'S TITHING PRACTICE

Because the Law describes tithing in slightly different ways, the Pharisees eventually identified three main categories: the Feast Tithe, the Levitical Tithe, and the Poor Tithe. Taken together, Israelite tithing amounted to roughly twenty-three percent, not merely ten. As the priesthood grew and temple expenses increased, additional tithes were sometimes imposed alongside other offerings. By the time of the prophet Malachi, the nation had grown negligent in tithing (Malachi 3:9-10). In the New Testament era, religious leaders became so strict that they even tithed tiny herbs and spices (Matthew 23:23), yet Jesus was not impressed.

God demanded integrity in giving. Every third year the Israelites were required to make a formal “declaration of honesty” before presenting their tithe to the Levites (Deuteronomy 26:13-15). Because every tenth of the harvest already belonged to the Lord, anyone who wished to redeem part of the tithe for personal use had to repay it plus an additional twenty percent (Leviticus 27:31). This law encouraged God’s people to give faithfully and reminded them that all they possessed ultimately belonged to Him.

IS TITHING STILL APPLICABLE TO BELIEVERS TODAY?

This is a highly debated question, but the most reasonable answer is NO. Why not? Two key reasons: (1) we have no obligation to do it, and (2) we cannot do it.

1. We have no obligation to do it. 

Every biblical command to tithe was given specifically to Israel and was tied to their land and the Temple. There is no passage proving that New Testament believers are required to tithe, nor any evidence that the early church practiced it.

The New Testament also teaches that we are not under the Law (Romans 6:14). Tithing was part of the Old Testament Law, which was only a shadow of what was to come (Hebrews 10:1). Christ is the reality that fulfills the Law (Colossians 2:17). When Jesus came, He accomplished the Law (Matthew 5:17) and became its end (Romans 10:4). Believers are warned not to submit again to the yoke of the Law (Galatians 5:1).

If even Jewish believers in Christ were no longer required to tithe, how much more those of us who were never under the Law in the first place? These truths clearly show that Old Testament tithing was for Israel alone and was never mandated for the church.

2. We cannot do it.

Some claim that Christians can still practice biblical tithing, but that does not align with the Scriptures. What many churches call “tithing” today—setting aside ten percent of one’s income—is not the same as the tithe commanded in the Law of Moses.
Biblical tithing required specific details: what to give, when to give, where to bring it, who was to receive it, and how it was to be used. Anyone claiming to tithe “biblically” must follow every instruction perfectly, because breaking one part means breaking all (James 2:10).

Consider this: modern tithing usually involves giving ten percent of money to a church. Yet the Law limited tithes to agricultural produce and livestock (Deuteronomy 12:17; 14:22-23; Leviticus 27:30-31). While money could be used to purchase food for the “Tithe of the Feasts,” it was never given directly as a tithe offering. People could donate money to the Temple treasury (Luke 21:1-4), but that was not counted as a tithe. That is why, in New Testament times, merchants and money changers operated near the Temple—worshipers bought their offerings there to comply with the Law.

Today, there is no Temple in Jerusalem—the only place where biblical tithes could be presented (Leviticus 12:5-7). Even during the early church era, when the Temple still stood, believers gave offerings for the needs of the church, not to the Temple as tithes. No one today can truly claim to practice tithing as the Law required.

Tithing is not applicable to Christians because we are not obligated to keep it, and even if we desired to, we cannot observe it as God originally commanded.

WHAT IS GENEROUS GIVING?

Like the early believers, we are encouraged to give generously (2 Corinthians 9:6-7). Generous giving means giving willingly, as Paul urged the Corinthian church: “Give what you have decided in your heart to give, not reluctantly or under compulsion,” because “God loves a cheerful giver.” New Testament giving is never an obligation; it is a matter of sincerity and the heart. Paul even said, “I am not commanding you, but I want to test the sincerity of your love” (2 Corinthians 8:8). The absence of a command shows that giving must be voluntary.

Paul adds, “And they exceeded our expectations: They gave themselves first of all to the Lord, and then by the will of God also to us” (2 Corinthians 8:5). Like the Macedonian church, generous giving goes beyond what is expected. It begins with devotion to God (“first of all to the Lord”) and overflows in love for others (“and then … to us”).

The early church no longer practiced Old Testament tithing, which had been set aside along with Temple sacrifices and offerings. Yet by giving generously they fulfilled the principles behind tithing, though not the practice itself. By faith they gave out of love for God and love for others. As Romans 3:31 reminds us, “Well then, if we emphasize faith, does this mean that we can forget about the law? Of course not! In fact, only when we have faith do we truly fulfill the law.” Tithing in the Old Testament was intended to support the Temple, its workers, and the needy. New Testament generous giving serves the same purposes: to support the church and its ministers and to help the poor. Through generous giving, the early church satisfied the heart of the Law, including the spirit of the tithe.

Generous giving not only fulfills the principles of tithing—it surpasses them. We model our giving after the early church, not after the Old Testament tithe. Collections were taken weekly (1 Corinthians 16:2), and believers freely gave money or goods. In Acts 4:32-37, many sold property and shared the proceeds with those in need. The Macedonian church gave generously despite severe poverty (2 Corinthians 8:2). These examples show that New Testament generosity far exceeds Old Testament tithing and call us to the same joyful, sacrificial giving today.

ANSWERING SOME CURIOUS QUESTIONS

Q1: What about Malachi 3:10?

This is the favorite verse used to defend tithing today, but we must interpret it in its original context, not ours. Malachi records Israel’s unfaithfulness to their covenant with the Lord, and one sign of this was their neglect of tithes and offerings (Malachi 3:8-9). God’s command to bring tithes and offerings, along with the promise of blessing (vv. 11-12), was based on the covenant agreement in Deuteronomy 28. We are not under that covenant, so we cannot simply claim its promises. The “storehouse” was an actual storeroom where tithes were kept as food for the Levites and priests—hence “food in my house.” It was never a reference to a church bank account. The “floodgates of heaven” meant literal rain, which Israel depended on for crops, and drought was understood as God’s judgment (cf. 1 Kings 17:1). It does not promise financial breakthroughs or material success. While God certainly blesses obedience, we must not claim blessings that were not given to us.

Q2: Didn't Abraham and Jacob tithe before the Law?

Yes, they did (Genesis 14:20; 28:22), but these passages simply record what happened; they are not commands for us to imitate. Tithing was a common practice in many ancient cultures, and Abraham’s giving was not the same as the tithing commanded in the Law—just as Old Testament tithing differs from today’s church practice. Some argue that because Hebrews 7 mentions Abraham’s tithe, we must still tithe to Christ our High Priest as Abraham tithed to Melchizedek. But the author’s purpose was to show that Melchizedek was greater than Abraham (vv. 4, 7), not to command believers to tithe. Abraham’s tithe cannot be classified as a “Levitical tithe,” since Melchizedek was not a Levite and the tribe of Levi did not yet exist (vv. 5-6). We cannot use Abraham’s example to support modern tithing.

Q3: What about the practice of tithing today?

We must be clear that modern tithing is not the biblical tithing described in Scripture. Many who insist that Christians must tithe confuse today’s voluntary 10 percent practice with the Law’s detailed requirements. While biblical tithing is not binding on us, setting aside ten percent today can still be a helpful spiritual discipline. It provides a starting point and helps measure generosity—since true generosity begins beyond the ten percent mark. If you give more than the minimum, even by a small amount, you are already giving generously. In that sense, tithing can train believers to develop a lifestyle of generous giving.

Q4: Can a believer be required to tithe?

No. There is no biblical basis to mandate tithing for Christians. All Old Testament instructions about tithing belong to the Mosaic Law (apart from Abraham’s and Jacob’s voluntary acts) and must be understood in their historical setting. We cannot simply take verses that mention “tithes” and apply them to modern church giving. To require tithing is to demand something God has not required. The New Testament principle is voluntary giving: “Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion” (2 Corinthians 9:7). This does not mean we stop giving altogether—love for God and others naturally leads to generosity—but the amount is a personal matter between the believer and the Lord.

Q5: Is it a sin to tithe less than ten percent?

Generous giving, like Old Testament tithing, is rooted in love for God and others and must be honest. In Deuteronomy 26:13-15 the Israelites declared their honesty when presenting tithes, and in Acts 5 God judged Ananias and Sapphira for lying about their gift. God still values honesty in giving. If a believer cannot give beyond ten percent and is truthful about their situation—not simply stingy—there is no sin. Paul wrote, “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). Giving under pressure violates the principle of cheerful generosity (2 Corinthians 9:7). The real wrongdoing lies in pressuring others to give what they cannot.

Q6: Is it right to give mainly to be blessed in return?

No. That motive is selfish. While God does bless those who give, blessing is the by-product, not the goal. “Whoever sows generously will also reap generously” (2 Corinthians 9:6) and “God is able to bless you abundantly” (v. 8) are not promises for personal gain but encouragements to keep giving so that we will “abound in every good work” and “be enriched in every way so that you can be generous on every occasion” (vv. 8, 11). We give because we are already blessed and because giving itself is a blessing (Acts 20:35), not as a way to bribe God for more. Stay Curious.

Sources and Studies:

Freeman, J. D. (1986). "Tithe".  The. 𝘛𝘩𝘦 𝘕𝘦𝘸 𝘐𝘯𝘵𝘦𝘳𝘯𝘢𝘵𝘪𝘰𝘯𝘢𝘭 𝘉𝘪𝘣𝘭𝘦 𝘋𝘪𝘤𝘵𝘪𝘰𝘯𝘢𝘳𝘺 (pp. 1020-1021). Zondervan Publishing.
MacKenzie, J.L. (Gen Ed). (1965). "Tithe." 𝘋𝘪𝘤𝘵𝘪𝘰𝘯𝘢𝘳𝘺 𝘰𝘧 𝘵𝘩𝘦 𝘉𝘪𝘣𝘭𝘦. (p. 894). MacMillan Publishing.
GotQuestions Ministries. (2025, June 30). What does the Bible say about Christian tithing? Should a Christian tithe? https://www.gotquestions.org/tithing-Christian.html

Schreiner, T. (2022, September 8). 7 reasons Christians are not required to tithe. The Gospel Coalition. https://www.thegospelcoalition.org/article/7-reasons-christians-not-required-to-tithe/