When it comes to the question of tithing, some believers argue that the New Testament era is marked by freedom, not law, and that we are to give from the heart as we feel led, not by compulsion
The tithe is an Old Testament word that means “a tenth.” God required his people to give a tenth of their produce to the Levites for the work of the temple. There is a debate among New Testament believers about whether this mandate is still in effect, with the main objection being this: the mandate was an Old Testament law that no longer applies under the new covenant.
Of course, there are many such laws under the Old Testament that no longer apply (thank goodness), such as the prohibition not to eat shrimp. When it comes to the question of tithing, some believers argue that the New Testament era is marked by freedom, not law, and that we are to give from the heart as we feel led, not by compulsion (2 Cor 9:7).
While there is some merit to that position, I and many other Christians believe the tithing mandate still applies to us today. Here are seven reasons supporting this belief (with thanks to William Barcley and Randy Alcorn for some of these insights. 1)
#1 The tithe precedes the Mosaic Law
It is interesting to note that even before tithing was codified in the Mosaic Law, giving of the firstfruits was practiced by Abel (Genesis 4), Abraham (Genesis 14), and Jacob (Genesis 28), and in every case the offering or tithe was an indication of their reverence for the Lord. They are clearly presented in the narrative as commendable acts. The first recorded act of devotion to the Lord (Abel’s gift) was essentially a prototype of the tithe, or a giving of a tenth of the firstfruits. It’s hard to believe that such a well-known act of devotion is to be relaxed in the new covenant.
#2 Many Mosaic laws carry into the new covenant in some form
The basic position of almost all biblical scholars is that the Mosaic law can be divided (not always so neatly) in three ways:
Moral: laws perpetually binding, like the Ten Commandments.
Ceremonial: laws related to ritual cleansing and worship, like washings and food restrictions. These are abrogated in the new covenant because Jesus in his death and resurrection has fulfilled this aspect of the law, offering us complete cleansing by his blood and welcoming us into God’s presence through the Holy Spirit.
Civil/judicial: laws related to public life and government, which are specific to Israel’s time but contain principles that should be applied in our time (sometimes referred to as “general equity”).
The tithe contains aspects of all three in that it was an expression of devotion to the Lord (moral), supported the work of the sanctuary (ceremonial), and served to care for the poor and the sojourner (civil). When trying to discern how a law applies in the New Testament age, we look for patterns between its uses then and now. Are we still called to be rich toward God? Yes (Luke 12:21). Do we still see the work of the sanctuary? Yes, through our local churches (1 Corinthians 9:11-14; 1 Timothy 5:17–18; 1 Corinthians 16:1–2). Are we still called to care for the poor in our midst? Yes (Galatians 2:10; Romans 12:13).
“God is rightfully reminding the people that “their money” is not their money—it’s his.”
We see that the purpose of tithing in the community of faith remains, and so we cannot simply say, “It was an Old Testament command that no longer applies to us.”
#3 God says withholding the tithe = robbing him
Toward the end of the Old Testament, after God’s people had returned to the land and resumed worship in the rebuilt temple, they had once again begun neglecting parts of God’s commandments. Listen to God’s strong words about withholding the full tithe:
“For I the Lord do not change; therefore you, O children of Jacob, are not consumed. From the days of your fathers you have turned aside from my statutes and have not kept them. Return to me, and I will return to you, says the Lord of hosts. But you say, ‘How shall we return?’ Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need. I will rebuke the devourer for you, so that it will not destroy the fruits of your soil, and your vine in the field shall not fail to bear, says the Lord of hosts. Then all nations will call you blessed, for you will be a land of delight, says the Lord of hosts” (Malachai 3:6–12, emphasis mine).
God is rightfully reminding the people that “their money” is not their money—it’s his. We are stewards, and a core part of stewardship then and now is to bring in the tithes and offerings. When we rob God, not only do we rob him of what is rightfully his, but we forfeit the blessing that would have followed our faithfulness.
#4 Jesus himself says we should tithe
In Matthew 23, Jesus condemns the scribes and Pharisees for their hypocrisy, and in his condemnation indicates that the tithe is still required of his disciples:
Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others. You blind guides, straining out a gnat and swallowing a camel! (emphasis mine)
“These you ought to have done.” Jesus is not relaxing the tithe. Certainly there are weightier matters than tithing mint and dill and cumin (tiny, nearly weightless spices), and yet Jesus regards the tithe even of those small spices as mandatory. While we no longer tithe literal produce, this indicates Jesus cares about the full tithe.
#5 If anything, generosity should increase under the new covenant
Another thing to note is that actually, three tithes were operative for the Old Testament people, adding up to about 23% of their income. In William Barcley’s words, there was:
a regular tithe given to support the priests and the work of the temple
a “festival tithe” for the celebration of the required feasts (cf. Deut. 12:17–19)
a “charity tithe” given every third year to the Levite, the sojourner, the fatherless, and the widow (Deut. 14:28–29)
It seems unlikely that in the age of the new covenant, when the intention of the law is heightened and clarified by the Lord himself (Matthew 5–7), we would see the tithe mandate move in the exact opposite direction. (We no longer have need for the festival tithe, and the “charity tithe” you can see represented in the many New Testament commands for caring for the poor, as well as the work of the diaconate.)
#6 The New Testament says Christians should support the ministry of their church
This was referenced in an earlier point, but it bears highlighting, that the New Testament writers call the saints to support the work of their local churches through financial giving:
1 Corinthians 9:11-14
If we have sown spiritual things among you, is it too much if we reap material things from you? If others share this rightful claim on you, do not we even more? Nevertheless, we have not made use of this right, but we endure anything rather than put an obstacle in the way of the gospel of Christ.
Do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar share in the sacrificial offerings? In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel.
Galatians 6:6
Let the one who is taught the word share all good things with the one who teaches.
1 Timothy 5:17-18
Let the elders who rule well be considered worthy of double honor, especially those who labor in preaching and teaching. For the Scripture says, “You shall not muzzle an ox when it treads out the grain,” and “The laborer deserves his wages.”
I find it especially hard to argue with the 1 Corinthians passage, where Paul draws a connection between the funding system of the temple to that of New Testament churches. He’s saying, “As then, so now.” Tithes and offerings supported the Levitical priests then; they support ministers now.
#7 It’s foolish not to tithe
Echoing the sentiment shared earlier in Malachi, the apostle Paul writes in 2 Corinthians 8–9 of the blessing of giving. Not only is their joy in the act of giving itself, but God’s rich blessing follows it—and why wouldn’t it, since everything we have comes from him? As Paul puts it, “The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully” (2 Cor 6:9).
While this passage doesn’t explicitly command the tithe, it certainly commends it, throwing the weight of biblical wisdom behind the charge to be generous. It would be deeply unwise to disregard this and other biblical texts wherein God encourages giving by promising a reward (see Proverbs 3:8–9; 11:24–25, 19:17, and 22:9; Mal 3:6–12; Matt 6:3–4; Luke 6:38). The argument for the tithe has much biblical wisdom on its side.
Now, Christians of good will disagree on the tithe, but there is no denying the high call to generosity in the Scriptures. I like the way Ron Blue and Randy Alcorn put it, that tithing is the “training wheels” of generosity. It teaches us the beginnings of generosity, from which we are to move on to greater levels of giving. Studies show that American Christians give on average only 3% of their income to their churches or other ministries (Barcley). Clearly we don’t have a legalism problem when it comes to giving. By and large, most Christians are disregarding Jesus’ commandments to be rich toward God.
The biblical argument for the tithe as the baseline requirement is strong, but please don’t stop there. Let us all grow in the grace of giving.
1 William Barcley, “The Bible Commands Christians to Tithe,” The Gospel Coalition; Randy Alcorn, Managing God’s Money.
