Tithing In The New Testament Church
1. The Origin & Practice of Tithing In The Old Testament
Definition and Command
Tithing, as first instituted under the Mosaic Law, was the act of giving a tenth (1/10) of one's increase, usually in the form of crops and livestock.
Leviticus 27:30: "And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD."
Numbers 18:21: "And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation."
Purpose of the Tithe
The tithe supported the Levitical priesthood, who had no inheritance of land Numbers 18:24.
2. Tithing In The Gospels
Jesus and Tithing
Christ acknowledged the practice of tithing among the Jews but critiqued the Pharisees for neglecting weightier matters:
Matthew 23:23: "Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone."
💡This verse implies that tithing was still being practiced among the Jews in Jesus’ time, but notice He does not command it for His disciples nor for the New Testament Church.
3. The New Testament Church & Tithing
The Apostolic Epistles and Giving
Nowhere in the Acts of the Apostles or in the Epistles of Paul, Peter, James, John, or Jude is the tithe (1/10) commanded for Christians. Instead, principles of voluntary, proportional, and cheerful giving are emphasized:
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2 Corinthians 9:6-7: "But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver."
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1 Corinthians 16:2 : "Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come."
💡Neither passage specifies a percentage or mandates a tithe, but rather emphasizes giving in proportion to what one has "as God hath prospered him."
Treasury of Scripture Knowledge Cross-References
Deuteronomy 16:17: "Every man shall give as he is able, according to the blessing of the LORD thy God which he hath given thee."
Acts 2:44-45: Believers "sold their possessions and goods, and parted them to all men, as every man had need."
Romans 12:8: "He that giveth, let him do it with simplicity..."
4. Theological & Historical Considerations
No Levitical System in the New Testament Church
⚠️ The tithe was specifically for the maintenance of the Levitical priesthood and the temple. The New Testament Church is not bound to the Levitical system. Believers are now "a royal priesthood" 1 Peter 2:9.
Giving Out of Grace, Not Obligation
💡The Apostle Paul stresses that giving is a matter of grace, not law 2 Corinthians 8-9.
5. Conclusion
Direct Scriptural Teaching
💡There is no command in the New Testament that Christians must give a specific tenth (tithe) of their income to the church. Christians are instructed to give generously, cheerfully, and in proportion to their means, but “not grudgingly, or of necessity.”
Application for New Testament Churches
💡While giving is vital for the support of the ministry and the needs of the saints, it should not be enforced as a law for a specific percentage, but rather as a freewill offering prompted by love for God and man.
Summary Statement
Tithing, as prescribed in the Old Testament, is not commanded for the New Testament Church. Christians are called to give freely as God has prospered them, with a cheerful heart, according to the principles set forth in the Epistles.