To Tithe or Not To Tithe?


There are many ordinances and practices under the Old Testament Law for which we’ll often ask whether they are relevant or mandatory to the Christian or not?

Tithing is one of such. Some modern day Christians remark that we have said goodbye to the law because we are under Grace. They take John 1:17 as a contrast between the law and Grace. But a careful study will reveal that these two are never set up as opposites in the Scriptures. John 1:17 does not mean that Grace does away with the law; in fact one of the purposes of Salvation is to enable us to live the life that is intended by the Holy standard of God (the Law).

In an online article, The Threefold Use of The Law, R.C Sproul set forth the relationship between the law and the New Testament believer. He wrote:

Our redemption is from the curse of God’s law, not from our duty to obey it. We are justified, not because of our obedience to the law, but in order that we may become obedient to God’s law. To love Christ is to keep His commandments. To love God is to obey His law.

What Christ did was that he fulfilled the law for us. Christ is the end of the law for righteousness to everyone that believes (Rom 10:5). This implies Christians are no longer under the law (because He has already fulfilled it for us); and hence we cannot be condemned by the Law (Romans 8:1-2). But the Bible continues to teach that although we have been released from the Old Testament Law (Rom 7:4, 6; Gal 2:19; Eph 2:15; Rom 6:15); we have been brought under the law of Christ, which the Bible also describes as the law of love (1Cor 9: 21 and Gal6:2).

The crucial point is that Christ’s death does not lower the standard for the believer. In fact, it raises it. A careful look at Jesus’ Sermon on the Mount as He expounded the law silences those who suppose that under Grace we are to do less than those under the law.  Bearing this in mind, how do we tackle the question of tithing as it relates to the Christian?

We note that Abraham was the first to tithe in the Bible long before the giving of the law. However, under Moses (with the introduction of the law), it was actually taught as a covenantal practice for God’s people Israel.  We also note that Biblical revelation is progressive i.e. before the law, under the law, then Christ’s work and the teachings of the Apostles (which Acts 1:1 makes us know is a continuation of Christ’s work on earth).  The newer revelation always enhances our understanding and practice of the old; sometimes modifying or replacing it completely. The question that needs addressing is whether there is a newer revelation with regards to tithing in the NT i.e. by the teachings of Jesus or the Apostles, noting that we are no longer under the law?

Some have taken our Lord’s statement in Luke 11:42 (also recorded in Matt 23:23-24) as an endorsement of tithing for the New Testament believer. However, from the context we see that Jesus was addressing the Pharisees on their misunderstanding and imbalanced application of God’s Law. His statement was “You should have practiced the latter (past tense) without leaving the former undone.” He did not set a new law or re-enforce tithing for His followers as it were. Compare this with Jesus’ words in Matthew 6:2-3 for instance and it immediately becomes apparent that Jesus expected that His disciples will give to support the needy.

Others hold that the writer of Hebrews, in chapter 7:8 teaches tithing in the New Testament. However, careful study of the context reveals that the aim of the writer is to establish the fact that Christ as the priest of the New Covenant is superior to the Levitical priesthood of the old covenant (who received tithes from the people of God).

The purpose of the tithes in the old covenant was primarily to support the Levites, who were not allowed any inheritance amongst the people of Israel. Thus we read in Malachi 3:10a to “bring the full tithe into the storehouse, that there may be food in my house” – obviously for the sustenance of the Levitical priesthood of the time. In addition, people were required to give gifts for the worship in the tabernacle (Exodus 36:2-7).

Although in the NT the Levitical system is done away with, there is still the need to support (pay) servants of God who give their lives to the full time teaching of God’s word; and also to finance the work of the ministry. 1Tim 5:18 teaches this clearly when it says “Do not muzzle the ox whilst it is treading the grain; and the workman is worthy of his wages”.

The New Testament teaching is that:

Giving is worship (Philippians 4:18).

Paul describes it as a fragrant offering (worship) which is pleasing to God. We don’t give merely as an obligation or a sense of duty, but as worship – out of love and appreciation of Christ’s loving sacrifice on the cross of Calvary to redeem us from our sins (2Corinthians 8:8). Since we are under a better covenant, we are expected to give more than those in the old covenant. It therefore comes as no surprise that the Apostle did not reiterate the giving of tithes in the New Testament.

Giving Must Be Cheerful and Sacrificial (1 Corinthians 9:7). 

We see the sacrificial nature of giving in the New Testament illustrated in two Bible stories – the widow who gave her all (Mark 12:41-44) and that of the Corinthian Church (2 Corinthians 8:1-5). In the first story, Jesus remarked that the widow “out of her poverty has put in everything she had, all she had to live on.” Similarly, Paul writes of the Macedonian Church that “out of their extreme poverty, they gave, even beyond their ability.” How sad it is that today giving is mostly taught as a quick means to gain riches. The Apostles and the early Christians did not give merely for what they would get in return; instead, they gave willingly, even in the most extreme situations of lack, to support the work of God.

Giving Must Be In Proportion To God’s Providence (1Corinthians 16:1-2).

It is possible to give less when we are privileged to earn more than when we earned little (disproportionally), if we don’t look at it in proportion to how God has blessed us. The truth is that if we give the same proportion after an increment in income as we were giving before, then we are not giving sacrificially; we are in effect giving less, and not acting in obedience to 1Corinthians 16:1-3. Paul’s teaching here also shows that our giving must be planned.  We are to set aside money to give in support of God’s work, especially that of missions.

To tithe or not? My response is that we should do so much more! No longer as a law, no longer with legalities, but with this understanding of the new covenant in Christ. Donald S. Whitney, Pastor and Author put it so aptly when he said “Giving 10% is not a ceiling of giving to stop at, but a floor to move from.”

5 thoughts on “To Tithe or Not To Tithe?

  1. I like what you’ve written to be honest but it appears we still want to define our giving in terms of the Old Testament tithe; this, methinks is rather impossible to do. And here is why.

    The tithe was deeply entrenched in the Old Testament law and had the rest of the law as its dependents, it could not be isolated from the rest of the law. One could not give a tithe without being circumcised, one could not be circumcised without observing the Sabbath and so one. Hence Paul mentioned the breaking one of the laws was tantamount to breaking all of them.

    The tithe in itself was not the standard of giving in the Old Testament as it wasn’t required from every Israelite, only the farmers were commanded to tithe their agricultural produce and livestock. And its sole purpose was not just to cater for the Levites but also to fund the tithe feasts and feed the poor, widows, foreigners etc. Also, there were 3 different kinds of tithe required at different times of a 6 year cycle. In the 7th year following, no tithes were given and no one was allowed to cultivate the land.
    Thus from scripture, we see that the biblical tithe was the tenth part of agricultural produce and livestock alone from the land of Israel. This makes it completely impossible to try and define New Testament giving in terms of the Old Testament tithe. It can neither be the starting point nor the ceiling.

    For us in the New Testament our giving is considered according to what we can afford and will be accepted as long as it has been given willingly and cheerfully. No absolute minimum is even remotely hinted.
    God bless


    1. Thanks for your comment, ‘EliteinChrist’ – I completely agree with you — giving in the NT is on an entirely new level, as we can see from the teachings of our Lord and the apostles. I’m however curious to know your scriptural support for the assertion that tithing in Israel was restricted to farmers?


      1. Hi Ebenezer,

        I truly appreciate your gracious response, most usually attack me first. It will probably be easier to post articles I have written before:

        Please let me know your thoughts on what I have posted.




      2. Thx Isaac. You made me smile there — I know that feeling– Not to worry, as long as we stick to the Bible, nothing else matters. I’ll dig into your articles and revert pls. Thx again Brother. GodBless


  2. Hey Tony / Elite in Christ (are you also Isaac? Do pardon me). I’ve read your articles you shared and others on your blog — very insightful, Thx! I learnt a lot reading your posts. As you noted the Levites (who were dedicated to service of God and worship in Israel as an occupation) were required to tithe on the tithe they received from their brethren the Israelites. You’ll also recall Jesus’ rebuke to the Pharisees (who were teachers of the law as an occupation) — they did tithe on spices and neglected the weightier matters of the law. Based on these, therefore, although I completely agree with you in principle on the place of the tithe in the New Testament, I only disagreed with the statement that only farmers were required to tithe in Israel. Of course this is a minor point on which we may differ — but I am glad that we are on the same side as far as the Biblical teaching on tithing as it relates to the NT believer is concerned. God Bless you my friend, and let’s keep being faithful to the Scriptures and to the cause of God and Truth.


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