By Michael H. Exton
Many churches teach tithing—but what does the Bible actually say? Does God command Christians to give 10% of their income to the church? Discover the surprising truth about tithing in the New Testament!
Begin ReadingIntroduction to the question of tithing
The author's background with church tithing requirements
Examining what the New Testament says about supporting the poor
What does the New Testament say about supporting the ministry?
Understanding the festival tithe and what it actually applied to
Summary of what the Bible actually teaches about tithing
Many churches today teach tithing—requiring members to give 10% of their income. Some teach two tithes (20%), others three tithes (30%). But what does the Bible actually teach? Does God command Christians to give a percentage of their income to the church?
The author joined a church in his 20s that taught three tithes:
Members were expected to tithe from gross income (before taxes). When you factor in taxes plus tithes plus offerings, members could be giving away 45-50% or more of their net take-home pay!
The author dutifully paid these tithes as a law-abiding member. But was this teaching really Biblical? Or was it extra-Biblical and therefore wrong?
The New Testament discusses helping the poor in the church many times—yet never once mentions tithing as the means to do so! Instead, Christians helped the needy through freewill offerings given from the heart, according to their ability.
Key Scriptures about helping the poor (Acts 11:27-30, Romans 15:25-26, 1 Corinthians 16:1-3, 2 Corinthians 8-9) all teach the same thing:
10% tithe every third year to help the poor in the church
Freewill offerings from the heart, according to one's ability
The "third tithe" teaching comes from Deuteronomy 14:28-29, where Israelites were to contribute 10% of produce every third year for the needy. But just because something was required in the Old Testament does NOT mean it applies to Christians—just like animal sacrifices and physical circumcision no longer apply. The New Testament clearly shows Christians support the poor through freewill offerings, not tithes.
The New Testament clearly teaches that Christians should help support those who preach the gospel. But how? Through tithing? No! Through freewill offerings.
Multiple passages discuss ministerial support (1 Corinthians 9:14, 1 Timothy 5:17-18, Galatians 6:6, Philippians 4:10-18), yet not one single time is tithing ever mentioned as the means to support the ministry!
In 1 Corinthians 9, Paul explains that Christians should support the ministry. He quotes Deuteronomy 25:4: "You must not muzzle an ox while it treads out the grain."
If God wanted Christians to tithe to ministers, this would have been the perfect time for Paul to quote an Old Testament Scripture about tithing—but he didn't! He knew tithing to the Levites had nothing to do with supporting New Testament ministers.
Some use Jesus' words in Matthew 23:23 (about the Pharisees tithing mint and cumin) to prove Christians must tithe. But Jesus hadn't been crucified yet! The Old Testament laws—including tithing, circumcision, and animal sacrifices—were still in full force.
This no more proves Christians must tithe than it proves Christians must perform animal sacrifices!
Some claim Hebrews 7:12 ("the priesthood being changed, of necessity there is also a change of the law") means the tithe was transferred from Levites to Christian ministers.
But read the context (Hebrews 6:19-10:18)! The "law changed" is the law about who can be a priest—allowing Jesus (from Judah, not Levi) to be our High Priest. It has nothing to do with tithing! If it did, it would contradict everything Paul taught about freewill offerings.
"Second tithe" (the festival tithe) is the hardest to prove either way because the New Testament is silent on how Christians should pay for religious festivals. So let's examine what the Old Testament actually commanded.
Deuteronomy 14:22-26 commands a tithe for festivals—but look carefully at what it specifies:
"The tithe of your grain and your new wine and your oil"
NOT a tithe of income! NOT a tithe of money, gold, or silver! NOT even a tithe of all produce or animals—just grain, wine, and oil specifically!
Even IF this tithe applied to Christians today, it would only apply to those who produce grain, wine, or oil—not to one's income!
Even in the Old Testament, tithing was a land tax on food substances—crops and animals. It had nothing to do with wages or income!
Never once in the entire Bible does it mention tithing of money, gold, silver, or wages—even though the Old Testament is full of references to these things and to non-farming occupations.
The New Testament clearly shows Christians support the ministry and the poor through freewill offerings—not tithes
Even in the Old Testament, tithing only applied to food substances (crops and animals)—never to income or wages
Teaching three full tithes (30% of income) is definitely not correct according to Scripture
Christians should give generously, cheerfully, and according to their ability—as determined in their own hearts
Don't believe what ministers say, or anyone else for that matter—believe only what is written in the pages of your Bible! The New Testament speaks loud and clear: Christians support God's work through cheerful, freewill offerings—not mandatory tithes.
"You must each decide in your heart how much to give. And don't
give reluctantly or in response to pressure. For God loves a
person who gives cheerfully."
— 2 Corinthians 9:7 (NLT)