Tithing — God's Truth About Tithing

Many believers who grow in their understanding of Scripture begin to examine teachings they once accepted without question. One of these is the teaching of mandatory tithing — giving exactly 10% as a requirement for Christians. This study examines what Scripture actually says about tithing under the Old Covenant and giving under the New Covenant, encouraging believers to give as God leads rather than under compulsion or fear.

Key Scripture

Biblical Context

Tithing — giving exactly 10% — was established under the Mosaic Law as a requirement for Israel. It was part of a comprehensive system that also included circumcision, dietary laws, animal sacrifice, Sabbath observance, and many other regulations. When the apostles met in Acts 15 to decide what requirements would be placed on Gentile believers, they listed only four things — and tithing was not among them. This was the moment when the apostles could have codified tithing as a Christian requirement, and they did not.

Jesus mentioned tithing in Luke 11:42, but in the context of rebuking the Pharisees for tithing meticulously while neglecting justice and the love of God. He was not establishing tithing as a command for His disciples. The New Testament pattern for giving is clear: it is to be led by the Holy Spirit, cheerful, proportional, and directed to where God is at work.

What Scripture Clearly Says

Scripture teaches that giving under the New Covenant is to be Spirit-led, not law-driven. Paul writes that each person should give as they have purposed in their heart — not grudgingly or under compulsion, for God loves a cheerful giver (2 Corinthians 9:7). He teaches that giving should be proportional to what one has (1 Corinthians 16:2) and that it should be directed to the work of ministry and the care of those in need (Philippians 4:15-18; 1 Timothy 5:18).

Scripture also teaches that giving is a grace — a fruit of God's work in the believer's heart. Paul commends the Macedonian churches, who gave generously out of their poverty, not because they were commanded, but because they gave themselves first to the Lord (2 Corinthians 8:1-5). Giving is a response to God's grace, not a legal obligation.

What Scripture Does Not Establish

Scripture does not teach that Christians are required to give exactly 10% as a continuation of the Mosaic Law. The Old Covenant tithe was part of a system that has been fulfilled in Christ. While giving generously and sacrificially is a New Testament calling, the specific 10% requirement is not imposed on believers under the New Covenant. Teaching mandatory tithing as a Christian requirement goes beyond what the New Testament establishes.

This does not mean believers should give less. It means they should give as God leads — which may be more or less than 10%, depending on what He has provided and what He directs. The freedom of New Covenant giving is not a license to be stingy; it is a call to give as a response to God's grace, led by His Spirit, with a cheerful heart.

Application

Give as God leads you. Ask Him where and how much to give. Give cheerfully, not under compulsion or fear. Give to where God is genuinely at work — to your local church, to ministries that faithfully proclaim the gospel and serve the saints, and to those in need. Do not give out of guilt or fear of a curse. Give as a response to the grace God has shown you in Christ. The God who gave His Son for you will not fail to guide you in how to give for His glory.

Reflection Questions

1. 1

   Have you been giving out of fear, compulsion, or obligation? How would giving as a cheerful, Spirit-led response to God's grace change your giving?

2. 2

   What does it mean for you to give as you have purposed in your heart?

3. 3

   Are you giving to where God is genuinely at work?

4. 4

   How does understanding the difference between Old Covenant tithing and New Covenant giving affect your view of generosity?

Prayer

Related Studies

Study 2: What Is the Gospel? — The grace of God that is the foundation of all Christian giving.

Study 3: Salvation — Salvation by grace through faith, not by works or law.