I’ve heard people ask, “Why do we tithe ten percent?” This question reveals that the person thinks tithing is a word synonymous with giving. The way many Christians conflate “tithing” and “giving” suggests that they don’t know what the word tithe means.
Tithe is a word which means one tenth; ten percent. Tithing is the practice of giving ten percent of one’s income to the church. If I give nine percent (or less) of my income I am not tithing. If I give eleven percent (or more) of my income, that is not tithing either. To tithe is to give ten percent.
Some pastors and teachers tell us that giving ten percent is mandatory. On top of that, if we are willing and able we should give “offerings” that are above and beyond the tithe. Conventional Christian wisdom says this is the way it is and the way it has always been. Does the New Testament require Christians to tithe?
Misconceptions about the tithe
Tithing is indeed a biblical principle, but as Paul said, we must take care to be “accurately handling the word of truth” (2 Tim 2:15). What is the biblical background on tithing? Well, it turns out that no one today tithes like the Old Testament commanded, nor can we!
Biblical tithing required much more than you think
If we don’t read the Old Testament carefully we might think God only commanded one tithe. However, this is not the case. In fact, the law of Moses required the ancient Israelites to pay three tithes!
- An annual tithe to the priests and Levites. (Num 18:21, 24).
- An annual tithe to provide for the feasts. (Deu 14:22-27).
- A tithe every third year to provide for the poor and Levites. (Deu 14:28-29).
This means the law required the Israelites to pay an annualized amount of 23 ⅓ percent of their increase each year. Lest you think this is a modern misinterpretation of the text, here is what the first century AD Jewish historian Flavius Josephus said about it:
“Besides those two tithes, which I have already said you are to pay every year, the one for the Levites, the other for the festivals, you are to bring every third year a third tithe to be distributed to those who want; to women also that are widows, and to children that are orphans.”1
The tithe wasn’t just for paying the priests, it supported a theocracy
Not only is no one tithing 23 ⅓ percent of their income each year, but we really can’t tithe as the Old Testament commanded anyway. Ancient Israel was a theocracy; it was a religion and a government all in one. One of these tithes directly supported the priests whose full time duty amounted to being civil servants. The second tithe was to pay for the annual feasts which their religion required. The third tithe was a social safety net for the priests, the poor, orphans, and widows.
While we can support the poor today, we cannot give to the priests at the temple nor can we finance the annual feasts which were part of the Old Covenant. The ancient Jewish theocracy is no more. There are no longer any priests, there is no longer a temple, and the Old Covenant under which these laws applied has been replaced with the New Covenant (Heb 8:13, 10:9). The Old Covenant, and all the laws associated with it, has not been in force since Jesus’s death, burial, and resurrection.
Isn’t the tithe commanded in the New Testament?
No one alive today is bound by the Old Covenant’s laws. However, some of the Old Covenant’s laws carried over into the New Covenant. Was tithing one of these? The box below contains all of the passages in the New Testament pertaining to Christian tithing:
There aren’t any. A thorough search of the New Testament reveals that God did not reinstate the tithe in the new covenant. Simply put, neither Jesus, nor His apostles, commanded Christians to tithe. While the New Testament doesn’t require tithing, Jesus’s followers are to be a generous and giving people.
1 Now concerning the collection for the saints: as I directed the churches of Galatia, so you also are to do. 2 On the first day of every week, each of you is to put something aside and store it up, as he may prosper, so that there will be no collecting when I come. (1 Cor. 16:1–2 ESV)
The collection Paul is writing the Corinthians about was being gathered for needy Christians in Judea. Notice that Paul didn’t tell them what amount to give. We may infer from this passage that Paul was suggesting that the amount given should be proportional to their income. Nevertheless, the apostle did not state a specific percentage.
When Paul wrote his next letter to Corinth, this was his advice:
Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver. (2 Cor. 9:7 ESV)
How much should Christians give?
The amount we give is up to each individual! It is a matter between the giver and God. God has not told Christians how much to give, but He does expect that Christians will give generously and cheerfully.
Just because the New Testament doesn’t require a tithe of Christians does not mean we should give less. Consider that the spiritual blessings we enjoy under the New Covenant far exceed those of the Old Covenant. As such, perhaps our giving should exceed that of the Old Testament tithes. This thought is especially worthy of consideration for those of us who live in prosperous nations.
If you believe the Old Testament tithe is still binding upon those of us under the New Covenant, you need to step up your giving and contribute at least the 23 ⅓ percent that the ancient Jews did. Otherwise, you are not compliant with the biblical tithe.