Tithing isn’t mandated by the New Testament, but Christians should be good stewards of their money by giving regularly, proportionately, and sacrificially.

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Tithing, the practice of giving 10% of your income to God, is a topic that Christians still talk about a lot. In the Old Testament, tithing is part of the Mosaic Law, but in the New Testament, people debate its place. Surprisingly, the word “tithe” (or its variations) only shows up four times in the New Testament. Before we dive into the New Testament, let’s quickly look at tithing in the Old Testament to understand what it tells us about the practice.

The Nebulous Nature of the Tithe in the Old Testament

In the Old Testament, the concept of the tithe is mentioned multiple times, but its exact application and scope were somewhat complex and varied. For example:

Levitical Tithe: Numbers 18:21-24 describes a tithe given to the Levites as compensation for their service in the Tabernacle. This tithe was based on agricultural produce and livestock, not monetary income.
Festival Tithe: Deuteronomy 14:22-27 outlines a tithe that was set aside for annual festivals. This tithe was consumed by the giver and their household in a celebratory feast before the Lord.
Charity Tithe: Deuteronomy 14:28-29 refers to a tithe given every third year to support the poor, including the foreigner, the fatherless, and the widow.

So, the “tithe” wasn’t a one-size-fits-all thing. It was actually a bunch of different obligations that served different purposes in ancient Israelite society. And guess what? It mostly applied to people who worked in farming, not to everyone who made money or had stuff. This is important to keep in mind when we think about how tithing might work in our modern world.

The Four Appearances of the Tithe in the New Testament

Now let’s dive into the four references to the tithe in the New Testament. Surprisingly, we never find Jesus or any New Testament author commanding us to tithe. Instead, the tithe serves as a cautionary tale, highlighting what NOT to do when it’s done with the wrong intentions.

1. Matthew 23:23

In Matthew 23:23, Jesus says to the Pharisees:

"Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices—mint, dill, and cumin. But you have neglected the more important matters of the law—justice, mercy, and faithfulness. You should have practiced the latter, without neglecting the former."

Jesus acknowledges the Pharisees’ strict tithing, even of garden herbs, but points out that they neglected more important things like justice, mercy, and faithfulness. He doesn’t say tithing is wrong, but he emphasizes the importance of having a pure heart and focusing on the bigger picture of living a godly life.

2. Luke 11:42

Luke’s Gospel includes a parallel to Matthew 23:23, where Jesus says:

"Woe to you Pharisees, because you give God a tenth of your mint, rue, and all other kinds of garden herbs, but you neglect justice and the love of God. You should have practiced the latter without leaving the former undone."

This passage echoes what Matthew said. The Pharisees were all about following the rules, especially about tithing, but they forgot to show God the love and justice that’s really important. Jesus said that just doing the right things on the outside, like tithing, isn’t enough.

3. Luke 18:12

In the parable of the Pharisee and the tax collector, the Pharisee boasts:

"I fast twice a week and give a tenth of all I get."

This part of the Pharisee’s prayer is super self-righteous, and it’s a total contrast to the humble tax collector. Jesus is pointing out that the Pharisee is being too proud and thinks he’s all righteous because he tithes. But tithing, like any spiritual practice, is pointless if you don’t have a humble and repentant heart.

4. Hebrews 7:1-10

The Book of Hebrews references tithing in its discussion of Melchizedek and Abraham:

"This Melchizedek was king of Salem and priest of God Most High. He met Abraham returning from the defeat of the kings and blessed him, and Abraham gave him a tenth of everything..."

The author of Hebrews uses this historical account to show how Melchizedek’s priesthood is better than any other, and it’s a picture of Christ’s eternal priesthood. Tithing here is like a way of honoring and recognizing spiritual authority. But this passage isn’t really about telling Christians how much to give, it’s about showing that Christ is our High Priest, the one who’s in charge forever.

A New Testament Approach to Giving

In the Sermon on the Mount (Matthew 5-7), Jesus goes beyond the rules and teaches us to understand the true meaning behind them. For instance, He explains the deeper meaning of the commands against murder and adultery, not just by saying they’re wrong, but by saying that anger and lust are the root causes. This principle also applies to giving. Jesus says that we should give generously, not just because it’s the right thing to do, but because it shows a changed heart. When our treasure is rooted in God’s kingdom, generosity flows naturally:

"Do not store up for yourselves treasures on earth, where moths and vermin destroy, and where thieves break in and steal. But store up for yourselves treasures in heaven, where moths and vermin do not destroy, and where thieves do not break in and steal. For where your treasure is, there your heart will be also.” Matthew 6:19-21

And consider the early church’s crazy generosity in Acts 2:44-45. They all shared everything they had, and they sold their stuff to help anyone who needed it. This is the spirit of giving in the New Testament—a heart that’s been changed by the gospel. The New Testament doesn’t make tithing a strict rule for believers. Instead, it encourages us to give generously, out of love and thanksgiving (2 Corinthians 9:7).

Takeaway

The four New Testament references to the tithe give us some important clues, but they don’t make tithing a strict rule for today’s Christians. Instead, they point to a higher standard of giving—one that comes from being fair, kind, loving, and generous. While Christians today don’t have to tithe the same way it was done under the Mosaic Law, we’re still called to be good stewards of the resources God has given us.

A good rule of thumb is to make sure your giving is regular, proportionate, and sacrificial. It should be a regular spiritual discipline, whether weekly, monthly, or yearly. It should be in proportion to your income, whether 2%, 10%, or more. And it should be sacrificial, because we’re following a Savior who sacrificed his life to buy us the freedom we could never afford.

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