Is Tithing in the New Testament – A Biblical Analysis

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Is tithing in the New Testament a commanded practice, or has our understanding of giving evolved under the new covenant? This question sparked an intense discussion in our small group last week, as we grappled with how ancient biblical principles apply to modern-day giving.

As we explore this topic, we’ll examine four crucial aspects: the foundation of tithing in the Old Testament, the transition between the old and new covenants, New Testament principles of giving, and practical applications for believers today. Each section will help us understand how God’s people have historically supported His work and how we might approach giving in our contemporary context.

Like a gardener transitioning from winter to spring, knowing which practices to keep and which to adapt, we’ll discover how the New Testament transforms our understanding of giving. Through careful examination of Scripture and real-life applications, we’ll explore how the principles of generosity and stewardship have evolved while maintaining their spiritual significance.

Understanding Old Testament Tithing

Last month, while helping my grandfather sort through his old tax records, I found a carefully maintained ledger dating back 40 years. Each entry meticulously recorded his giving to the church – exactly ten percent of his income. “This is how we were taught,” he explained, but then asked, “But do you know where this practice actually began?”

The origins of tithing stretch back to long before the Mosaic Law. In Genesis 14:20, we find Abraham giving a tenth of his spoils to Melchizedek, the priest-king of Salem. Later, Jacob vowed to give God a tenth of everything he received (Genesis 28:22). These pre-law examples show tithing as a voluntary expression of worship and gratitude, rather than a legal obligation.

Under Mosaic Law, tithing became more structured. Leviticus 27:30 declares, “Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord’s; it is holy to the Lord.” What many don’t realize is that the Israelites actually paid multiple tithes. The first supported the Levites (Numbers 18:21-24), another was for festivals (Deuteronomy 14:22-27), and a third, collected every third year, helped the poor (Deuteronomy 14:28-29).

The purpose behind Old Testament tithing went beyond mere financial support. It acknowledged God’s ownership of everything (Psalm 24:1), provided for His servants and His work, and ensured care for the vulnerable. My grandfather’s ledger reminded me of Malachi 3:10, where God challenges His people to “bring the full tithe into the storehouse.”

The heart behind the practice was always about more than numbers. As King David declared in 1 Chronicles 29:14, “But who am I, and who are my people, that we should be able to give as generously as this? Everything comes from you, and we have given you only what comes from your hand.”

Transition from Old to New Covenant

Standing in front of my refrigerator one evening, I found myself staring at an outdated meal plan from months ago. While the basic principles of healthy eating hadn’t changed, how we implemented them had evolved with our family’s changing needs. Similarly, the transition from Old to New Covenant brought a fresh perspective on giving.

Jesus’ teachings on giving focused more on the heart than the percentage. In Matthew 23:23, He criticized the Pharisees not for tithing, but for neglecting “justice, mercy and faithfulness” while meticulously counting their mint and dill. His words, “These you ought to have done, without neglecting the others,” suggest a deeper principle at work.

The early church demonstrated a radical approach to giving that went beyond the tithe. Acts 2:44-45 describes believers selling their possessions and giving to anyone who had need. Acts 4:32-35 portrays a community where no one claimed private ownership, but shared everything. This wasn’t communism; it was radical love expressed through voluntary generosity.

The shift in worship and giving reflected the new covenant’s broader transformation. 2 Corinthians 3:6 reminds us that we are “ministers of a new covenant, not of the letter but of the Spirit. For the letter kills, but the Spirit gives life.” This principle applied to giving as well. My friend Sarah experienced this transformation when she stopped viewing giving as a mathematical obligation and started seeing it as a response to God’s grace.

Paul articulates this new covenant perspective in 2 Corinthians 9:7: “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.” The emphasis shifted from external compliance to internal motivation, from law to grace, from obligation to opportunity.

The spirit of generosity that emerged wasn’t less demanding than the tithe – it was more so. Jesus’ teachings often pushed beyond the letter of the law to its spirit, calling for greater righteousness (Matthew 5:20). The rich young ruler learned this when Jesus called him to give not just a tenth, but everything (Mark 10:21).

New Testament Principles of Giving

While helping my daughter set up her first lemonade stand last summer, we had an unexpected conversation about giving. “Daddy,” she asked, “how much of this money should I give to God?” Her simple question led us to explore the heart of New Testament giving – not a mathematical formula, but a response to God’s grace.

Grace-based giving forms the foundation of New Testament stewardship. Paul reminds us in 2 Corinthians 8:9, “For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sake he became poor, so that you through his poverty might become rich.” This principle transformed my own giving journey from dutiful calculation to joyful participation in God’s work.

The concept of cheerful giving emerges strongly in the New Testament. 2 Corinthians 9:7 states, “Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.” I witnessed this principle in action when our church needed funds for a new community outreach center. People gave not because they had to, but because they wanted to be part of God’s work in our neighborhood.

Proportional giving appears throughout New Testament teaching. In 1 Corinthians 16:2, Paul instructs believers to set aside money “in keeping with your income.” This suggests that giving should reflect our financial situation, whether that means more or less than a traditional tithe. My friend Tom, a successful businessman, realized this meant his giving should far exceed 10% given his abundance, while another friend on a limited income gave less but with equal faithfulness.

Practical Application for Modern Believers

Last week, I sat with a young couple in my office, budget spreadsheet open on the laptop between us. “We want to honor God with our finances,” they said, “but between student loans, rent, and a baby on the way, how do we make this work?” Their question reflects the real-world challenges of applying biblical principles in today’s economic context.

The heart posture in giving matters more than the amount. Jesus highlighted this when He praised the widow’s two small coins over the large gifts of the wealthy (Mark 12:41-44). Modern believers can apply this principle by examining their motivations rather than just their calculations. When my wife and I faced a season of unemployment, we learned that faithful giving wasn’t about maintaining a specific percentage but about maintaining a grateful, trusting heart.

Stewardship principles extend beyond money to time, talents, and resources. 1 Peter 4:10 teaches, “Each of you should use whatever gift you have received to serve others, as faithful stewards of God’s grace in its various forms.” This might mean volunteering skills for ministry, sharing resources with neighbors, or using professional expertise to benefit the church.

In our modern church context, giving supports various aspects of ministry:

– Local church operations and outreach

– Global missions and humanitarian aid

– Community service and evangelism

– Care for the needy

As Paul writes in Galatians 6:6, “Nevertheless, the one who receives instruction in the word should share all good things with their instructor.” This principle applies to supporting those who minister full-time today.

Personal giving decisions should be:

– Prayerfully considered (James 1:5)

– Consistent with our means (2 Corinthians 8:12)

– Motivated by love (1 Corinthians 13:3)

– Regular and intentional (1 Corinthians 16:2)

Pastor James recently shared how his family makes these decisions: “We start each year by praying about our giving, setting basic commitments for regular giving, and keeping margin for special needs that arise.” This approach combines faithful stewardship with flexibility to respond to God’s leading.

Remember, Jesus taught that “where your treasure is, there your heart will be also” (Matthew 6:21). In my own journey, I’ve found that intentional giving shapes not just my budget but my priorities and perspective on everything else in life.

Conclusion

After 20 years of church ministry and countless conversations about giving, I’ve come to appreciate how personal and transformative this journey can be for each believer. Just yesterday, that young couple from my office stopped by to share how liberating it felt to move beyond the “Is it 10%?” question to “How can we give generously from what God has given us?”

The Bible’s teaching on giving is much like a tree’s growth – what began as a seed of law-based tithing in the Old Testament has blossomed into the full flowering of grace-based generosity in the New. While tithing may not be explicitly commanded in the New Testament, the principles of generous, intentional, and joyful giving remain deeply rooted in Christian life. The question isn’t really about whether tithing appears in the New Testament, but rather how we can best express our gratitude to God through our giving today.

As you reflect on your own giving journey, remember that God isn’t as concerned with the percentage as He is with the heart behind it. Whether you’re giving more or less than a traditional tithe, what matters most is that your giving flows from a heart of gratitude and trust in God’s provision. After all, as my grandfather’s old ledger reminded me, it’s not about rigid rules but about responding to the incredible grace we’ve received in Christ. May your giving be an authentic expression of worship, gratitude, and partnership in God’s ongoing work in our world.

Let’s move forward not asking “Do I have to tithe?” but rather “How can I participate in God’s work through generous giving?” That’s the kind of question that transforms not just our wallets, but our hearts.