What does the Bible say about tithing?

A tithe is simply a tenth. In the Bible it means giving God a tenth of what one gains. Many churches teach the tithe, and many Christians wonder whether it is a command for them or a law that belonged to ancient Israel. To answer well, we need to follow the tithe through the whole Bible.

The tithe in the Old Testament

The first tithe in Scripture comes long before the Law of Moses. After Abraham rescued his nephew Lot, he met Melchizedek, king of Salem and priest of God Most High:

And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God. And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth: And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.
Gen 14:18–20 · King James Version (1769)

John MacArthur notes that Abraham gave the credit for his victory to God, and by receiving Melchizedek’s blessing and giving him a tenth of the spoils he honored the priest-king as his superior. The letter to the Hebrews later uses this very scene to show the greatness of Christ’s priesthood (Hebrews 7:4). Matthew Henry draws a simple lesson: “When we have received some great mercy from God, it is very fit we should express our thankfulness by some special act of pious charity.” Jacob, too, vowed to give God a tenth of all He would give him (Genesis 28:22).

Under the Law, the tithe became a duty. A tenth of the land’s produce was holy to the Lord (Leviticus 27:30) and was given to the Levites, who had no land of their own (Numbers 18:21). Another tithe was eaten before the Lord at the feasts (Deuteronomy 14:22–23), and every third year a tithe was stored up for the Levite, the foreigner, the orphan and the widow (Deuteronomy 14:28–29). MacArthur explains that together these tithes came to about twenty-three percent a year and supported the whole life of the nation: worship, feasts and care for the poor.

The best-known passage comes from Malachi, written after the return from exile:

Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.
Mal 3:8–10 · King James Version (1769)

The people were keeping back the tithes. MacArthur explains that when this happened the priests had to leave their service to farm their fields, worship withered and the poor suffered (Nehemiah 13:10). The New Geneva Study Bible notes that the storehouse was a set of rooms in the temple, and that this invitation to test God is a rare one in Scripture. God called Israel to return to Him, and He promised to bless their land in return.

What Jesus said about tithing

Jesus spoke about the tithe when He confronted the Pharisees:

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.
Matt 23:23 · King James Version (1769)

They tithed even the herbs of their gardens. MacArthur observes that Jesus did not condemn their care over small things; He condemned their neglect of the weightier matters of the law: justice, mercy and faithfulness. Albert Barnes points out that the Law required a tithe of the fruits of the earth but said nothing about herbs, so the Pharisees went beyond it while forgetting what mattered most. Jesus was speaking to people who still lived under the Law of Moses. In another parable a Pharisee boasted to God that he tithed everything (Luke 18:12), yet it was the humble tax collector who went home justified (Luke 18:14). Tithing can never make anyone right with God.

Jesus also praised a poor widow who put two small coins into the temple treasury (Luke 21:1–4). MacDonald notes that the rich gave out of their abundance, while she gave all she had. God measures a gift not by its size but by what it costs and by the heart behind it.

Giving in the New Testament

The apostles never set a percentage for Christians. Paul told the churches to set something aside on the first day of every week, in keeping with their income (1 Corinthians 16:2). MacArthur stresses that the New Testament gives no fixed amount: giving should be regular, voluntary and in proportion to what God has given. William MacDonald adds that it is for everyone, rich and poor alike.

The poor churches of Macedonia gave beyond their means, because they first gave themselves to the Lord (2 Corinthians 8:5). Then Paul wrote:

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.
2 Cor 9:6–7 · King James Version (1769)

MacArthur explains that deciding in one’s heart describes a thought-out plan, not an impulse, and that giving under compulsion means giving because of outside pressure or arbitrary rules. God loves a giver who gives gladly. The New Testament also teaches that those who serve the gospel should be supported by it (1 Corinthians 9:14).

Should Christians tithe today?

Evangelical teachers who agree on everything above still answer this question in different ways.

The tithe as the standard. Warren Wiersbe writes that believers should give the Lord what is due to Him, a tenth of their income, and add offerings out of gratitude. He adds that the tithe is not a bargain with God. Matthew Henry, too, saw in Abraham’s gift a sign that a tenth of our gain is a fitting share to set apart for God, since Abraham tithed before the Law was given.
The tithe as a starting point. MacDonald notes that the New Testament does not mention the tithe for believers, but reasons that if a Jew under the Law gave a tenth, a Christian under grace should give no less.
Free, proportional giving. MacArthur holds that Israel’s tithes worked like a tax for the nation and should not be confused with Christian giving, which has no set percentage and must never be forced.

All three agree on the heart of the matter: everything we have belongs to God, and Christians are called to give regularly, generously and gladly, for the work of the church and for people in need. MacDonald also warns against treating giving as a way to get rich: in the Old Testament faithfulness was rewarded with material plenty, while faithful stewardship now brings spiritual riches.

The deepest reason to give is not a rule but the grace of Jesus Christ, who though He was rich became poor for our sake (2 Corinthians 8:9). Ten percent may be a good place to start, but a heart won by that grace will not want to stop at a number.