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The answer is “no.” Nothing in Paul’s writings to the church requires tithing.  However, there is much more to consider.  If you aren’t giving generously and sacrificially, you should ask yourself, why not? Let’s dig more deeply into this subject and consider what the Bible says.

Tithing in the Old Testament 

For the nation of Israel, God commanded tithing and defined it in three categories.

1. the Levitical tithe (also called the Lord’s tithe)
2. the poor and widows’ tithe, and
3. the Feast tithe. 

The Lord’s tithe was given to do God’s work.  It was necessary for the maintenance of the Temple and the Levitical service.  The other tithes were given above and beyond the Lord’s tithe. They were to show generosity to those in need (the poor and widows tithe) and thankfulness for God’s provision (the Feast tithe).

The Bible defines the Levitical tithe as 10% (Leviticus 27:30, 32).   The 1/10 tithe was given to the Lord, who then gave it to the Levites, the priestly order (Numbers 18:21, 24).  When the Levites received the tithe, they were to give 1/10 of the tithe they received to the Lord and then give it to the High Priest (Numbers 18:26, 28).

This tithe not only supported the Levites, but also served as a reminder to all the Israelites. By first offering the tithe to the Lord, it reminded them that everything they had was given to them by God.  Such a reminder would help them keep their focus on God and stay  separate from the nations (although we know that didn’t always happen).

New Testament Teaching on Tithing

The command to tithe was given to ancient Israel, not the Church, the Body of Christ. Under the New Covenant, we find nothing about giving a specific amount or percentage. 

With the New Covenant replacing the Old (Hebrews 8:13), the Law being fulfilled by Jesus (Matthew 5:17, Romans 10:14), and the priesthood changing from the Levitical High Priest to Jesus as High Priest (Hebrews 3:1, 4:14), the command for giving also changed.

Instruction on Giving for Christians

Paul wrote clearly about our giving in these two verses:

2 Corinthians 9:6-7  But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully.  So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.

There is no command to give, nor is a percentage mentioned.  Why?  Because  God desires that we give from devotion, not duty.    

We have been given even greater wealth than the people of ancient Israel.  Our wealth is the gift of eternal life with Jesus and the presence of the indwelling Holy Spirit to teach and guide us in all things. When we focus on spiritual gifts rather than physical provisions

As Paul wrote, “God loves a cheerful giver.” When we remember that God has given us all that we need (2 Cor 9:8), we will desire to give back to Him from a heart of gratitude.

How Much Should Christians Give?

Decisions about how much to give, whether based on gross income, net income, or net wealth, and where to give (churches, ministries, missionaries, etc.) must be prayerfully discerned. The Bible does not give specific answers.  

However, when we remember that giving is actually giving back to God from what He has given us, 10% should seem rather inadequate.  

Where Should Christians Give?

We must remember that we are commissioned to build the Kingdom of God on earth.  Many secular charities do good work. However, those works are not done in the name of Jesus.  They do not share the saving grace of Jesus with non-believers, nor do they share the sanctifying grace of Jesus with believers.  Therefore, we should give to churches and ministries that faithfully do so. 

The Purpose of New Testament Giving

Of course, it is to do God’s work on earth, but generous giving also builds our relationship with Jesus. When we give from a devoted heart, our focus is on the Lord, our desire is to serve Him, and our generosity glorifies His name while participating with Him in building His Kingdom. In Christ, we are abundantly blessed, and we can honor and magnify His name when we allow His blessings to flow through us to churches and ministries.

All of these are reasons why Christians should give to ministries that faithfully proclaim Jesus—not just do His work. If the Person and works of Jesus, and His saving and sanctifying grace, are not being shared, it’s really not ministry work—it’s simply charity work.

Although not required, tithing is a good thing.  

The Bible teaches that one can never out-give God.  Note that God challenged His people, Israel to test Him and see how lavishly He provides:

Malachi 3:10, 12  Bring all the tithes into the storehouse, That there may be food in My house, And try Me now in this,” Says the LORD of hosts, “If I will not open for you the windows of heaven And pour out for you such blessing That there will not be room enough to receive it….And all nations will call you blessed, For you will be a delightful land,” Says the LORD of hosts.

Proverbs teaches the contrast between generous giving and stinginess:

Prov 11:24-25  There is one who scatters, yet increases more; And there is one who withholds more than is right, but it leads to poverty. The generous soul will be made rich, And he who waters will also be watered himself.

And remember, Paul taught us to sow bountifully and cheerfully, for we will reap bountiful blessings (2 Cor 9:6-7).

Summary

  • Sacrificial, generous, cheerful giving should be the goal of all Christians. For some, it might be 2%. For others, it might be 10%, and for others, it might be 15-20% or more.  
  • God has given us the freedom to discern these things. We should do so prayerfully and with a biblical perspective that influences our decisions.
  • Importantly, we must remember that it is a privilege and blessing to participate in what God is doing on earth and a joy to give generously of our time, talent, and treasures.

Finally, there’s one more thing God desires us to give. If you don’t know what it is, Read:  What is the Fourth T of Giving? Time, Talent, Treasure & ?

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