What does the Bible say about tithing?
Understanding Tithing and Giving in the Christian Life: A Baptist Perspective
The issue of tithing and giving often brings confusion and tension within the Christian life. While some churches overemphasize giving, others avoid the subject altogether, leaving many Christians uncertain about their responsibilities and privileges in giving to the Lord. For believers, giving should never feel like an obligation or a burden but should be approached as a joyful act of worship and an opportunity to participate in God’s work.
The Old Testament Tithe
Tithing, as described in the Old Testament, was part of the Mosaic Law and was a system designed to meet the needs of the Israelite nation. The word "tithe" means "a tenth," and the Law required the Israelites to give 10 percent of their crops, livestock, and other resources to the tabernacle or temple:
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 to the Lord.”
Numbers 18:26: “Speak thus to the Levites, and say to them: ‘When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the Lord, a tenth of the tithe.’”
Deuteronomy 14:22–23: “You shall truly tithe all the increase of your grain that the field produces year by year. And you shall eat before the Lord your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the Lord your God always.”
The tithe system included multiple tithes:
A tithe for the Levites who served in the temple (Numbers 18:21).
A tithe for the temple and feasts (Deuteronomy 14:22–27).
A tithe for the poor and needy every third year (Deuteronomy 14:28–29).
Altogether, the Israelites were required to give around 23.3 percent of their resources. These tithes functioned as a form of taxation to sustain the religious and societal functions of Israel.
New Testament Giving: A Heart of Worship
With the coming of Christ and the fulfillment of the Law (Matthew 5:17), the requirements of the Mosaic Law, including the tithe system, were no longer binding on believers:
Romans 10:4: “For Christ is the end of the law for righteousness to everyone who believes.”
In the New Testament, there is no command or instruction for Christians to give a specific percentage, such as 10 percent, as a tithe. Instead, the focus shifts to generous and cheerful giving that reflects a heart of gratitude and worship:
1 Corinthians 16:2: “On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come.”
2 Corinthians 9:7: “So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.”
Giving is no longer a legal obligation but an act of worship and a reflection of God’s grace working in the believer’s heart. Christians are called to give according to their ability, sometimes more than 10 percent, sometimes less, depending on their circumstances and the needs of the church.
The Joy of Cheerful Giving
The principle of 2 Corinthians 9:7 is central to Christian giving:
“So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.”
This verse emphasizes the following key points:
Personal Decision: Giving is a matter of individual choice, guided by prayer and the leading of the Holy Spirit. It is not dictated by a fixed percentage or external compulsion.
Heart Attitude: Giving should not be done reluctantly or out of a sense of obligation. Instead, it should flow from a heart of joy, gratitude, and trust in God.
God’s Delight: God is pleased when His people give cheerfully, reflecting His own generosity.
Cheerful giving brings joy to the giver and glorifies God, aligning with Jesus’ teaching:
Acts 20:35: “And remember the words of the Lord Jesus, that He said, ‘It is more blessed to give than to receive.’”
Eternal Rewards and the Bema Seat of Christ
Christian giving is not just about meeting earthly needs—it also has eternal significance. Believers will one day stand before the Bema Seat of Christ, where their works will be evaluated:
2 Corinthians 5:10: “For we must all appear before the judgment seat of Christ, that each one may receive the things done in the body, according to what he has done, whether good or bad.”
The Bema Seat is not a judgment of salvation but a time when believers will be rewarded for their faithfulness, including their giving.
Matthew 6:19–21: “Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal; but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal. For where your treasure is, there your heart will be also.”
Generosity toward the work of the Lord reflects a heavenly mindset and an eternal investment. Those who give cheerfully and sacrificially will reap eternal rewards:
2 Corinthians 9:6: “But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully.”
Principles for Giving
Give Proportionally:
1 Corinthians 16:2: “...as he may prosper.”
Giving should be based on one’s income and ability, not a fixed percentage.
Give Cheerfully:
2 Corinthians 9:7: “For God loves a cheerful giver.”
Let giving be a joyful response to God’s grace.
Give Sacrificially:
Mark 12:43–44: “So He called His disciples to Himself and said to them, ‘Assuredly, I say to you that this poor widow has put in more than all those who have given to the treasury; for they all put in out of their abundance, but she out of her poverty put in all that she had, her whole livelihood.’”
Give in Faith:
Proverbs 3:9–10: “Honor the Lord with your possessions, and with the firstfruits of all your increase; so your barns will be filled with plenty, and your vats will overflow with new wine.”
Conclusion
Under the New Covenant, there is no legalistic requirement for Christians to tithe 10 percent. Instead, giving is an act of worship and stewardship, guided by the principles of generosity, joy, and faith. The focus of Christian giving is not on meeting a quota but on honoring God, advancing His kingdom, and blessing others.
As believers, we should prayerfully seek God’s wisdom in how we manage our resources and give in a way that reflects our trust in Him. In doing so, we can look forward to the eternal rewards promised to those who faithfully and cheerfully give to the work of the Lord.
