Tithing: A Fresh Look at an Ancient Practice

TITHING IS A COMMON expectation for Christian giving. Despite its ubiquity, many believers have never closely explored what the Bible actually says about tithing. I was a prime example. I started my career eager to honor God with a tithe—what I believed to be ten percent—from my salary.

But I was quickly caught in a math dilemma: a more generous gross tithe—offering 10% before taxes and deductions are removed—was twice as much as a net tithe. Which amount was I supposed to give? Then a second question arose: Did I owe the whole tithe to my church, or was I free to give to a variety of good Christian ministries?

My giving became a complex dilemma of trying to get it “right,” and I completely missed the beauty, joy, and adventure of a life of biblical generosity. In talking with thousands of Christians about their financial journeys over the past decade, I’m convinced this problem is pervasive and divisive.

For some, tithing has been a foundational and helpful practice for encountering God’s faithfulness. For others, tithe-teaching is associated with manipulative, guilt-driven sermons and the false promises of the prosperity-Gospel. So, what are we to do with the tithe?

Our first step should be to step back and carefully examine the tithe in the Bible.

A BIBLICAL TITHING OVERVIEW

According to the ESV Concordance, the idea of tithing appears 15 times in Scripture, with the word itself being used 49 times. Here’s a quick overview:

IN THE OLD TESTAMENT

Ѳ1. In Genesis 14, Abram gave a tenth of his war spoils to Melchizedek, the Priest of God Most High. Abram’s gift came long before God gave the law to Moses, and it reflected common customs of the ancient Near East.This shows a precedent for a tithe, but it wasn’t a commandment.

Ѳ2. In Genesis 28, Jacob promises to tithe if God fulfills his conditions. (Not a model prayer, and there’s no evidence in Scripture that Jacob fulfilled his vow.)

Ѳ3. Leviticus 27 introduces the first of the Mosaic tithes—the systems and regulations God gave to the people of Israel through Moses after the Exodus. The first kind of Mosaic tithes is called the Levitical Tithe, and is defined as a tenth of all agricultural production—including fruit, vegetables, grains, and animals.

Ѳ4. Numbers 18 explains that the tithe supported the Levites since they didn’t own land or have other means of income.

Ѳ5. Deuteronomy 12 describes another kind of Mosaic tithe—the Festival Tithe—where a portion of one’s harvest was brought to Jerusalem and enjoyed in a shared meal celebrating before the Lord.

Ѳ6. Deuteronomy 14, expounded in Deuteronomy 26, adds a third type of Mosaic tithe: the Charity Tithe. This sets aside resources for the poor and needy every three years.

Ѳ7. 1 Samuel 8 warned the people of Israel that any future King would take tithes of their grain, wine, and flocks through taxation. Thus, tithes were not just religious gifts, but also political taxation.

Ѳ8. When King Hezekiah brought reforms in 2 Chronicles, he restored the practice of tithing, which had been largely neglected, and the people responded with generosity, providing more than enough to support the priests.

Ѳ9. In Nehemiah 10, when Nehemiah led the people back to Jerusalem, the leaders made a public promise to be faithful to God—including a commitment to tithe. Eventually, corruption set in and tithing stopped, forcing the Levites to leave their ministry roles to earn a living. Nehemiah reestablished financial accountability by appointing trustworthy overseers.

1Ѳ. Amos 4 makes a passing reference to tithing practices in general.

11. In Malachi 3, God rebukes the people for withholding the tithes meant to support the Levites and the temple. He invites them to return to faithful giving—and promises to bless them if they do.

IN THE NEW TESTAMENT

12. In both Matthew 23 and Luke 11, Jesus calls out the Pharisees for their hypocrisy—they religiously tithe on herbs, yet fail to develop godly character.

13. In Luke 18, Jesus tells a story about a proud Pharisee who brags in his prayer, “I fast twice a week and give a tenth of all I get.” But it’s the humble sinner who simply asks for God’s mercy—and he’s the one God listens to.

14. Hebrews 7 explains that Jesus belongs to a different kind of priesthood—one like Melchizedek’s, not based on ancestry or the law. Abraham’s tithe in Genesis showed that Melchizedek was spiritually superior. And ultimately that Jesus is the greatest and highest priest.

Of course, there is more to be said about each passage, but this list provides a high-level overview.

What can we learn from the Old Testament tithes?

The three types of tithes found in the Mosaic Law—the Levitical tithe, the Festival tithe, and the Charity tithe—along with Abraham’s giving before the Mosaic law was established, paint a remarkable picture of God-honoring, joyful, holistic stewardship. They establish five guiding principles:

• We give to honor Christ, our Priest and King, just as Abraham did for Melchizedek.
• We give to the local church to advance the Gospel and support spiritual leaders, reflecting the Levitical tithe.
• We save up for God-honoring celebrations—like vacations and shared meals that build community and refresh our souls. This reflects the Festival tithe.
• We give generously to the poor and vulnerable, reflecting the Charity tithe.
• We view ten percent as a historic benchmark of generosity—not as a legal requirement, but as a practice that still offers guidance today.

While these are helpful and beautiful principles derived from Old Testament teachings, unfortunately, they’re often overshadowed by a narrow, legalistic view of tithing—sometimes even influenced by prosperity teaching that distorts the heart behind generosity.

What can we learn from the New Testament tithes?

Arguments about tithing have divided churches and filled books. However, when looking carefully at the New Testament, many of these arguments seem to miss the forest for the trees. Here are the chapters in the New Testament that contain many significant teachings on money and giving.

Matthew 6, 25

Mark 10

Luke 12, 16, 19

John 6

Acts 2, 4, 5, 11, 19

1 Corinthians 16

2 Corinthians 8, 9

2 Thessalonians 3

1 Timothy 6

Philippians 4

James 6

1 John 3

Revelation 3

These 21 chapters of Scripture include the rich, awe-inspiring, and convicting teachings on money given by Jesus, John, Matthew, Luke, Mark, Paul, Peter, and James. Given these passages and others, we could ask:

How many times did Christ or the apostles mention tithing when teaching about money and giving in the New Testament?

Surprisingly, the answer is zero.

Tithing is mentioned only four times in the New Testament—and each time it’s a side note in a conversation about something else. This may be surprising, given that stewardship teaching in the Church today is often centered on tithing.

Giving ten percent might still be a helpful way to step into faithful, consistent generosity, but there is much more to the picture of New Testament stewardship. The New Testament seems to encourage us to evaluate our heart postures rather than give us a specific set of rules.

I’d encourage you to explore the New Testament references above with an open heart as you determine what biblical giving should look like for you.

A Case Study

Here are two real-life conversations I’ve had with Christians about their giving.

TITHER ONE declared with boisterous confidence:

“I tithe based on the promise of Malachi. I know that if I bless God, He will bless me, and in fact, my income will continue to rise every year, as long as I do this! I’ve heard sound teaching on this and know it’s true.”

TITHER TWO stated with sincere concern:

“With the added expenses, our giving has fallen to 9%, and I’m worried I’m not honoring God with my tithe. What do I do?” (Tither Two’s middle-class family has taken foster children into their home in response to God’s call, leading to higher expenses, and generously hosting a weekly church small group.)

If tithing is rigidly defined as “ten percent to my church,” then Tither Two fails the test and Tither One passes. But things aren’t quite so simple. In a holistic analysis, Tither Two’s life may honor the tithes more fully than Tither One’s, given their godly hospitality, care for orphans, and sustained generosity to his church.

IN CLOSING

Even in the Old Testament, the tithe wasn’t a fixed formula. Depending on timing and circumstances, a person’s giving could range from 0% to 30%. For example, someone who gained eight cows wouldn’t tithe at all, since the tithe was given on every tenth animal (per Leviticus 27:32). Yet when all three tithes were active, someone might give up to 30% in a single year. And not all tithes were given away—some were enjoyed as part of community celebrations with friends and family.

The Old Testament doesn’t offer a neat, modern-day percentage for believers to follow.

In all three places where Jesus mentions tithing, it was to chastise self-righteous, religious men who thought rigorous tithing could earn God’s favor.

The New Testament cares more about our character and heart posture than a specific number or percentage of giving.

Biblical generosity is more than rules or percentages; it’s a fully surrendered life of godliness, which includes honoring the five guiding principles behind the tithes. The New Testament teaches that our giving is to be a response to God’s grace, freely and joyfully given, consistently, proportional to our financial status, and directed to causes that honor God.

Leaving behind a simplistic picture of the tithe may be uncomfortable, but our prayer is that this discomfort could inspire us all to study biblical stewardship and generosity in a deeper, more holistic way.

Carefully calculating our giving is good. But the larger calling is to abide in Christ, leading a life of radical generosity which reflects justice, mercy, and faithfulness. That’s a lot harder, and a much grander adventure!