Is Tithing an Old Testament Command or a New Testament Principle?

Old Testament

In the Old Testament, tithing was an established and mandatory practice for the Israelites. The word "tithe" means "a tenth," and it was a form of taxation or tribute to God.

• A System of Support: The primary purpose of tithing was to support the Levites and priests, who did not receive a tribal land inheritance. They were set apart for religious service in the tabernacle and temple, and the tithe provided for their livelihood (Numbers 18:21-24).

• Multiple Tithes: There were actually three distinct tithes prescribed in the Law of Moses:

  1. The Levitical Tithe: A tenth of all agricultural produce and livestock was given to the Levites. They, in turn, gave a tenth of that to the priests.

  2. The Festival Tithe: A second tithe was to be used by the Israelites themselves to celebrate feasts and festivals in Jerusalem, such as Passover and the Feast of Tabernacles (Deuteronomy 14:22-27).

  3. The Poor Tithe: Every third year, a tithe was to be set aside for the poor, including the Levites, foreigners, widows, and orphans (Deuteronomy 14:28-29).

• Pre-Law Tithing: The concept of tithing existed even before the Mosaic Law. In Genesis, Abraham gave a tenth of his spoils of war to Melchizedek (Genesis 14:18-20), and Jacob vowed to give a tenth of all that God gave him (Genesis 28:20-22). However, these were voluntary acts of worship and gratitude, not a legal requirement.

• A Test of Faithfulness: The Old Testament also warns against neglecting tithing. Malachi 3:8-10 rebukes the Israelites for "robbing God" by withholding their tithes and promises blessings for those who are faithful.

New Testament

The New Testament presents a different perspective on giving, shifting away from a mandatory, legalistic system to a principle of voluntary, cheerful, and proportional giving.

• Jesus's Teachings: Jesus affirmed the practice of tithing in his day, but He also used it to highlight a deeper issue. In Matthew 23:23, He rebuked the Pharisees for meticulously tithing "mint, dill and cumin," but neglecting "the more important matters of the law—justice, mercy and faithfulness." He wasn't dismissing the tithe but was pointing out that external obedience without a transformed heart is meaningless.

No Explicit Command: The New Testament epistles, which provide instruction for Christian living, do not explicitly command a 10% tithe. Instead, they encourage a more generous and heartfelt approach to giving.

Key Principles of Giving: The New Testament emphasizes several principles for giving:

• Proportional Giving: Paul instructed the Corinthians to set aside a portion of their income "in keeping with your income" (1 Corinthians 16:2). This suggests that giving should be a percentage of what one has, but it does not specify a fixed amount.

Willing and Cheerful Giving: The most well-known passage on Christian giving is 2 Corinthians 9:7, which 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." This makes the act of giving a matter of the heart, not a legal obligation.

Giving to Support Ministry: The New Testament affirms the need to support those who preach the gospel (1 Corinthians 9:13-14) and to help those in need (2 Corinthians 8-9). This parallels the Old Testament's purpose for tithing, but without the mandatory 10% requirement.

In summary, the Hebrew Bible outlines a detailed and mandatory system of tithing for the nation of Israel, primarily for the support of the priests and the poor. The New Testament, however, does not command a specific percentage. Instead, it encourages Christians to give generously, cheerfully, and proportionally, as a free-will act of worship that flows from a heart of gratitude for God's grace.

Tithing: From Law to Love Old vs New Testament Giving Explained