When we refer to the tithe, we must get our terms straight. The tithe is not a principle. Nor is the tithe to be confused with voluntary giving, such as when you freely make a goodwill offering. Based on Levitical law, the tithe meant a tenth. It was not something you had a choice in giving. It was deemed mandatory and something that God required as a bare minimum. So the tithe was always a tenth. And in the days of the pharisees, tithing was always required.
History of the Tithe: Tithing Was at First Voluntary, Then It Became Mandatory, Then It Changed from a Percentage to a Principle
In Abraham’s day (the time of the Patriarchs), tithing was completely voluntary. The Bible shows that Abraham tithed only once (Genesis 14:18–20). He may have done it more than that, but the only time this was recorded was when he tithed to Melchizedek.
We don’t know how often Jacob tithed. We just know that, like Abraham, he voluntarily offered to give a tenth of his belongings. In Jacob’s case, he told God he would tithe if God would just protect him. But there was no evidence that God ever asked Jacob to tithe, or that he was required to do so (Genesis 28:18–22).
Later, in Old Testament times, Levitical law required mandatory tithing (and perhaps up to 23%, which was 13% beyond the tithe!). For an example of how mandatory giving may have gone beyond 10%, note that every third year, Israelites were required to give what may have been an additional tenth of their produce to support widows, orphans, foreigners, and Levites in their own towns (Deuteronomy 14:28–29).
In New Testament times (pre-resurrection), Jesus referred to the tithe, which every Jew was still required to give (Matthew 23:23; Luke 11:42). This makes total sense. Jesus was still alive on Earth and had not yet completed his mission. Therefore, the tithe was still in effect. For the most part, things went right along as they had since the time of Moses: The law was still in force because it had yet to be fulfilled through Jesus’s death and resurrection.
Post-Resurrection: Relationship over Ritual, Principles over Percentages
After the resurrection, percentages were replaced by principles. We are still commanded not to murder, dishonor our parents, or defraud our neighbor. (Romans 13:8–10. Jesus Himself says we are to love God first and to love our neighbor like we love ourselves; for all the law and the prophets hang on these two commandments. (Matthew 22:37–40). And this means we are still commanded to give and to fast when appropriate. See an example of non legalistic fasting in Acts 13:2-3. The difference is that fasting and giving are now solely a matter of the heart.
This does not mean we forget about the Old Testament. All Scripture is God-breathed and useful for teaching, rebuking, correcting, and training in righteousness (2 Timothy 3:16–17). However, after the resurrection, the law is dead. Relationship replaces ritual. And principles replaced percentages. For an example of a principle without a percentage, see how Paul refers to giving in 2 Corinthians 9:5-7. Giving and fasting are not done away with (Matthew 6:16–18; 2 Corinthians 9:6–8). However, it’s now left to us to commune with the Holy Spirit to decide when, how often and how much. For fasting see another example in Acts 14:23. For giving, see below.
If tithing is still in effect, note that post-resurrection Scriptures hardly ever mention it. And none ever refer to the tithe as being a current requirement. In Hebrews 7:9–11, Scripture mentions when Abraham gave a tenth to Melchizedek. However, this was not to reinstate the tithe. On the contrary, it was to explain that when there is a change of priesthood, there is also a change in law. It was actually to show that the prior law had been replaced by a new and better covenant.
The Bible often refers back to events without stating that these are the current or acceptable practices. A mere reference to tithing in the distant past should not be seen as an endorsement of tithing post resurrection. We must always consider such references in context with the surrounding passages, other Scriptures, the historical setting, and the original audience.
Here are post resurrection examples of giving, and none of these ever refer to the tithe.
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Sharing possessions with those in need — Acts 2:44–45.
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Selling property to provide for others — Acts 4:32–35.
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Barnabas gives the proceeds from his field — Acts 4:36–37.
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Sending famine relief to fellow believers — Acts 11:27–30.
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Giving generously despite poverty — 2 Corinthians 8:1–5.
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Supporting Paul’s gospel ministry — Philippians 4:15–18.
Paul Never Talked About the Tithe Even When His Audiences Weren’t Jewish
In Corinthians, Paul commands us to give and then lays down some excellent practices on how to do so (1 Corinthians 16:1–2). Yet, while his audience was full of Gentiles, Greeks and barbarians—people largely ignorant of Jewish customs, Paul never once mentions the tithe! Paul had ample opportunity to lay down the law of 10 percent. But instead of talking about percentages, Paul spoke of principles. ( 2 Corinthians 9:6–7). As former a Pharisee among Pharisees, Paul had an incredible attention for the details. This means that the omission was intentional.
So what changed here? Why did a super apostle such as Paul never mention the tithe? The answer is that Paul knew that he had been redeemed from the law by the blood of Jesus Christ. Paul was making it clear: The principles of the Old Testament still flourish. But giving is no longer based on a percentage. Giving is no longer transactional. Giving is all about our heart toward God and others. And we are all commanded to do it.
What Does This Mean Now for Christians?
Everything has changed since Jesus died and rose again. We can “tithe” ten percent. Or we can give 8 percent or 40 percent. There’s nothing wrong with setting ten percent as a benchmark. But it’s not mandatory. The Lord wants us to trust that He is our true provider.
It’s about our faith, not about our money. It is a relational thing, not a transactional thing. The Corinthians gave freely without ever being told to tithe. And we can be just like them in that we can eagerly press into our Jesus and ask Him to guide us and enhance our giving. Jesus loves it when we’re generous! Giving should be a joyous dialogue with Him throughout the week. And if we ask Him to, Jesus will help us enlarge our small hearts so we will give freely and with great joy. There is no need to resurrect the tithe.
For a more in depth discussion see To Tithe or Not to Tithe.
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