Few topics generate as much debate in the Church as tithing.
Some Christians were taught that if they do not give 10% of their income, they are “robbing God.” Others insist that tithing was part of the Old Testament Law and no longer applies under grace.
So which view is biblically accurate? To answer that question responsibly, we must understand covenant context.
The Bible speaks about giving under both the Old Covenant and the New Covenant — but the framework changes.
Tithing Under the Old Covenant
Tithing was clearly commanded in the Old Testament. In the Book of Deuteronomy 14:22–29, Israel was instructed to set aside a tenth of their produce each year. In the Book of Numbers 18:21, God assigned the tithe to the Levites because they had no land inheritance among the tribes. Several important features stand out:
- The tithe was agricultural (grain, wine, oil, livestock).
- It was part of Israel’s covenant law.
- It supported the Levites and, in certain years, the poor.
- It was not optional generosity — it was required obedience. Israel functioned as a covenant nation under divine law. Tithing was woven into that national and religious structure. It was not merely a spiritual suggestion; it was a legal obligation tied to the Mosaic covenant. In addition, Deuteronomy describes what scholars often call a “festival tithe,” where families would eat part of the tithe in the presence of the Lord as an act of worship and celebration. This shows that tithing was both provision and worship within Israel’s covenant life. Understanding this context is essential. We must first ask: Are Christians today under that same covenant structure? What Did Jesus Teach About Tithing? Some point to Jesus’ words in the Gospel of Matthew 23:23, where He rebuked the Pharisees but said they should not neglect tithing. However, context again matters. Jesus was speaking to Jews who were still under the Law. The New Covenant had not yet been inaugurated through His death and resurrection. During His earthly ministry, the Mosaic Law was still in force. Jesus affirmed the Law before fulfilling it. After His resurrection, the covenant framework shifted. The early Church was not instructed to re-establish Israel’s national tithe system.This does not diminish the importance of generosity — but it does mean we must be careful not to transplant Old Covenant commands into the New Covenant without examining the broader biblical story. Giving in the New Testament Church. When we turn to the New Testament epistles, the language changes. Instead of fixed percentages, we see principles. In Second Epistle to the Corinthians 9:7, Paul writes:“Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.”Notice the emphasis: Personal decision, Freedom from compulsion, Cheerfulness. Similarly, in First Epistle to the Corinthians 9:14, Paul affirms that those who preach the gospel should receive their living from the gospel. The Church is clearly called to support ministry. But nowhere in the New Testament are believers commanded to give exactly 10%. Instead, we see:Voluntary giving, Proportional giving (“as he may prosper” — 1 Corinthians 16:2), Generous giving, Sacrificial giving, Support for gospel workers, Care for the poor. The shift is not from giving to not giving. The shift is from law to grace, from obligation to transformed-heart generosity. So Should Christians Tithe 10 Percent? Some believers argue that 10% is a timeless principle that predates the Law (pointing to Abraham in Genesis 14). They see it as a helpful minimum guideline — a starting point for disciplined generosity.Others argue that because Christians are not under the Mosaic covenant, the 10% requirement is not binding. They emphasize Spirit-led generosity rather than a fixed percentage. A balanced conclusion might be this:The New Testament does not command a mandatory 10%, but it clearly commands consistent, generous, and intentional giving. Ten percent can be a wise and practical benchmark for many believers. It provides structure and discipline. However, the New Covenant emphasis is not about meeting a legal quota but cultivating a generous heart shaped by the gospel.Under law, giving was commanded. Under grace, giving reveals the heart. A Final Reflection: The deeper question is not merely “How much must I give?” but:
- Am I honoring God with my resources?
- Am I supporting the work of the gospel?
- Is my giving driven by fear, guilt, or gratitude?
- Does my generosity reflect trust in God’s provision? Christian giving should never be manipulated through shame or promised as a guaranteed path to financial return. It flows from understanding what Christ has already given to us.The cross reshapes our relationship with money. When we recognize that everything we have is a gift of grace, generosity becomes an act of worship.The conversation about tithing is important. But even more important is this:
- a transformed heart will always move toward generosity. And that, ultimately, is the spirit of the New Covenant.