Tithing often raises questions for Christians. Some say it is an Old Testament rule no longer required in the New Testament; others wonder what the church does with their money, or want to give but feel their income is too low. Tracing the biblical foundations from Old Testament to New, this article explains giving as a concrete acknowledgement that everything belongs to God, rather than a tax paid to him. Generosity is the fruit of grace, rather than a legal chain. We give willingly because we know everything was first given to us.
Speaker: Pastor Bond
“Let each man give according as he has determined in his heart; not grudgingly, or under compulsion; for God loves a cheerful giver.” (2 Corinthians 9:7)
“Tithing was an Old Testament rule. Is it still necessary under the New Testament?” “What does the church want my money for?” “My income is low. How can I spare anything?” “What if the church misuses my money?”
These questions are genuine and reasonable. We will face them, while placing them within a larger picture.
Before asking whether we should tithe, establish this foundation:
“The earth is Yahweh's, with its fullness; the world, and those who dwell in it.” (Psalm 24:1)
Everything belongs to God, including your money. Giving means returning a portion of what is his, rather than handing over something that is exclusively yours. This understanding underlies the whole subject. If you see money simply as something you earned, giving feels like having it taken away. If you acknowledge it as something God entrusted to your care, giving becomes faithful stewardship.
Old Testament: the tenth within Israel's covenant. Before the law, Abraham gave a tenth of what he had received to Melchizedek, priest of God Most High (Genesis 14:20). Later, the Mosaic law established tithes and other offerings for Israel: “All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh's. It is holy to Yahweh” (Leviticus 27:30).
Malachi contains a frequently quoted passage:
“Will a man rob God? Yet you rob me! … ‘Bring the whole tithe into the storehouse … and test me now in this,’ says Yahweh of Armies, ‘if I will not open you the windows of heaven, and pour you out a blessing, that there will not be enough room for.’” (Malachi 3:8–10)
New Testament: from a prescribed rule towards the heart. When criticising Pharisees still living under Mosaic law, Jesus says, “You ought to have done these, and not to have left the other undone” (Matthew 23:23). He shows that tithing cannot replace justice, mercy and faith. This verse does not itself prescribe a fixed percentage for the New Testament church. The letters emphasise giving according to one's means, willingly and generously:
“Let each man give according as he has determined in his heart; not grudgingly, or under compulsion; for God loves a cheerful giver.” (2 Corinthians 9:7)
The New Testament does not prescribe one universal percentage for all believers. Its emphasis is proportional, willing, generous and grateful giving. A tenth offers many people a helpful reference point, but is not a minimum imposed on everyone. God values your heart above all.
For most people, giving money away is counterintuitive. Instinct tells us to hold it, save it and keep it for emergencies. Yet choosing to release a portion to God is an act of faith. Your actions say, “I trust God, rather than my bank account, as my provider.”
Giving exercises faith, training your heart not to be ruled by money.
“For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sakes he became poor, that you through his poverty might become rich.” (2 Corinthians 8:9)
Christ gave himself for you, the greatest gift in the universe. When you truly grasp the depth of grace, generosity becomes a natural overflow rather than a forced obligation. Someone who has received abundantly begins wanting to give without compulsion.
Your giving practically sustains church life: pastors' living needs, maintaining premises, spreading the gospel and ministries of mercy. These are concrete forms of service requiring resources, rather than an abstract label of God's work.
“It is more blessed to give than to receive.” (Acts 20:35)
Begin with what you have; do not wait until you are wealthy. The widow gave two small coins, and Jesus said she gave more than everyone else (Luke 21:1–4). Giving is an exercise of faith open to everyone, rather than a privilege of the rich. Jesus values the widow's genuine offering, but churches must never use her story to pressure those in financial hardship. Someone struggling with basic necessities may begin with service within their capacity. The church's first responsibility then is to care for them.
Give regularly and intentionally. Relying on feeling moved in a particular month often means not giving in most months. After meeting basic family responsibilities, plan regular giving in proportion to your income.
Support the church to which you are steadily committed. The local church is usually an important recipient. The New Testament also encourages helping the poor, supporting mission and sustaining other faithful ministries.
Understand how your church uses offerings. A healthy church should provide transparent financial reports. You are entitled to know how your money is used. Financial opacity deserves attention.
Do not neglect your family's basic needs in order to give. Paul says someone who does not provide for relatives “has denied the faith” (1 Timothy 5:8). Arrange giving after fulfilling basic responsibilities to support your household. God does not ask you to leave family hungry to demonstrate faith.
“He who sows sparingly will also reap sparingly. He who sows bountifully will also reap bountifully. … And God is able to make all grace abound to you, that you, always having all sufficiency in everything, may abound to every good work.” (2 Corinthians 9:6–8)
This is not a prosperity-gospel calculation of returns on investment: give a hundred and receive a thousand. Paul says God is able to give believers sufficiency in everything so that they continue doing good. This does not guarantee that givers will never experience lack. When believers do lack, the church should share burdens and become a channel of God's provision. God supplies enough to equip you to help more people, as well as meet your own needs.
Dear brothers and sisters, generous giving is no legal chain binding you. A tenth may be your voluntary reference point, but is not a universal minimum. Giving concretely practises trust, expresses thanks and participates in God's kingdom. We give willingly because the Lord who gave everything for us deserves our grateful response, rather than because we are forced.
Begin with what you have, without waiting for perfect circumstances. A willing heart pleases God more than the amount given.
Let us pray together:
Heavenly Father, thank you for giving me everything: life, abilities and income all come from you. Help me become a faithful, generous steward moved by gratitude, rather than compulsion. Help me trust you as the source of provision, making giving an exercise of faith instead of an anxious burden. Help my church be transparent in its finances and faithful in how it uses them. In the name of the Lord Jesus, amen.
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Further reading: Study Guide: Stewarding Money
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