Tithing

The practice of tithing remains a contentious issue in modern Christianity. Many contemporary preachers assert entitlement to at least 10% of their congregation's income, claiming that Old Testament tithing laws remain applicable today. These funds typically support church taxes, ministerial salaries, building expenses, and various operational costs. However, a careful examination of biblical texts reveals significant differences between ancient Israelite tithing practices and modern church finance models.

This article examines the historical and theological foundations of tithing, analyzing three distinct types of tithes prescribed in Mosaic law, evaluating common myths about tithing obligations, and exploring New Testament perspectives on voluntary giving.

Modern Tithing Claims

Many preachers claim that they are entitled to at least 10% of their congregation's income because they teach that the tithing sacrifices of the Old Testament still apply today. They need these funds to pay the church's taxes, ministers' salaries, church building expenses and so on.

However, we read that the first believers met in houses (Acts 2:2; Acts 5:42; Acts 20:20; Acts 28:30) and at the existing public temple (Acts 5:42) and their leadership lived a very simple life (1 Corinthians 9:18). They often laboured to earn their own income (2 Thessalonians 3:6-10), received donations (Luke 8:2-3; Philippians 4:15), but never claimed Tithes.

They were content with what they had (Philippians 4:11-13) and did not preach financial prosperity. Instead, they were concerned about saving lost souls.

Even Jesus said that justice and mercy (Matthew 23:23; Luke 11:42) and humility (Luke 18:9-14) were more important to him than keeping the tithing law, which was still applicable at that time.

To understand why tithing was necessary, we need to understand the real purpose of tithing:

The Levites' Tithe

This tithe was not money. It was paid with food and nothing else:

• 10% of the seed / fruit (Leviticus 27:30), for example:
  • grain (Numbers 18:28)
  • wine (Numbers 18:28; Nehemiah 10:37)
• Every tenth animal passing under the rod of the heard/flock (Leviticus 27:32)
• Jesus rebuked the Pharisee for tithing herbs and spices (Matthew 23:23; Luke 11:42; Luke 18:12)

This tithe was paid every year (Deuteronomy 14:22).

Unlike the other tribes, the Levites had no income-producing farms. There were 11 other tribes in Israel. If each tribe paid 10% to the Levites, the Levites would receive 110% of the average tribal income. However, the Levites themselves were also required to offer 10% of their income to the LORD (Numbers 18:26, 30, 32). This was a practical arrangement for the Levites to survive in Israel without farms.

This was therefore a form of Israelite taxation specific to the theocratic state under Mosaic law. This system required Levites performing temple service, a requirement that ceased with the destruction of the Second Temple in 70 AD and the loss of verifiable Levitical genealogies. Even modern Israel does not implement this taxation system.

The Priest's Tithe

This Tithe was paid only by the Levites and not the ordinary citizens to the priest.

To qualify as a priest:

• One must be directly descended from Aaron or his sons (Exodus 30:30)
• One must be set apart and consecrated (Exodus 19:22; Psalm 132:9, 29:2; Ezra 6:20)
• One must fulfill priestly duties which is not possible without a temple

The Priest's Tithe applies only under the following conditions:

• Continued observance of Mosaic law
• Levitical lineage of the donor
• Existence of validly consecrated priests

Without these conditions, this tithe has no contemporary application.

The Feasts' Tithe

This tithe was food and not finance, but the law allowed exchange for money with the purpose to buy food again.

The purpose of this tithe was to feast.

• The people who paid for the feast were also the same people who were allowed to eat the food (Deuteronomy 14:23)
• To rejoice and have a feast before the LORD (Deuteronomy 14:22-26)

This tithe was specifically designated for those observing the biblical feasts at the designated location where the LORD chose to establish His name (historically, the temple in Jerusalem). The instruction specified eating "before the LORD your God, in the place where He chooses to make His name abide" (Deuteronomy 14:23), indicating this tithe applied only to those participating in temple-centered feast celebrations.

For those who observe God's feasts, Jesus' words provide additional guidance:

The tithe for the poor

There was not supposed to be a lot of poor people around Israel if they obeyed God:

However, under certain circumstances people will still be needy and for them the tribes were required to be generous:

This tithe was only every third year, known as "the year of tithing" (Deuteronomy 26:12)

This tithe was "increase" that the field produces every third year (Deuteronomy 26:12), not the gross income.

Examples of food that was considered tithes:

• grain (Deuteronomy 14:22)
• wine (Deuteronomy 14:23)
• oil (Deuteronomy 14:23)
• honey (2 Chronicles 31:5)
• oxen (2 Chronicles 31:6)
• sheep (2 Chronicles 31:6)

The purpose of this tithe was

• to provide food (not toys or money) for the poor
• allow God to bless the donors (Deuteronomy 14:29) and Israel (Deuteronomy 26:15)

The Israeli were not allowed to:

• Eat from it when in mourning (possibly used for the Feast's Tithe too?)
• Use it for unclean use
• To sacrifice the food for the dead

Attempting to keep this law in today's modern world presents the following challenges:

• This was the Israeli tax system to distribute resources to maintain the country and prevent poverty. Modern tax systems already make provision for the poor (such as social grants). Does the modern tax system replace this tithing?
• Would monthly averaging based on salary be permissible, or should one provide a large lump sum every third year as per law?
• How should tithings be calculated in regard to the other tithings?
  • Should the tithings be accumulated (for example, 10% for the feasts plus 10% divided by 3 for the poor, totaling 13% for tithing)?
  • Should the tithings be combined (for example, from the 10% tithing, one third for the poor and two thirds for the feasts)?
  • Is the poor's tithing already included in secular governmental tax if the government uses tax money for social grants?
  • Is tithing calculated before or after income tax is deducted from salary?
  • Would saving or investing tithing funds and paying them out later as a lump sum be permissible?
• To whom should tithing be paid when there are no more Levites?
  • Strangers (foreigners) in Israel's time were not allowed to own farms in the agricultural society, banking systems did not exist yet, and journeys took days, therefore this was sometimes necessary to support those people. However, in modern society this might no longer be the case depending on national laws. Is support for foreigners still required? What about the local poor? In Moses' time this might not have been an issue (Deuteronomy 15:4-6), but today it is.
  • Is it the individual's, the church's, or the government's responsibility to look after the "fatherless"? Many already pay tax to the government to support the "fatherless" through social grants. Should additional contributions be made?
  • In some cultures, women were not allowed to own a business, farm, or even an income. This made women completely dependent on their husbands. However, in most modern societies, this is no longer the case. Should widows still receive support? What about widowers?
  • Does this law prevent supporting friends, family, or fellow believers who are in need, but who do not qualify as a Levite, stranger, fatherless, or widow?
• What if someone needs money rather than food (for example to pay rent or bills)? Would deducting that amount from this tithing be permissible?

There are no solid or clear answers to these questions from ancient biblical texts, and as demonstrated, it is impossible to keep this law even with sincere effort.

However, the following principles might still apply:

This is also confirmed by the apostle Paul in the New Testament after Jesus' Crucifixion:

Paul does not enforce any complex calculations, terms and conditions, or limitations except that:

• "Each one must give as he has decided in his heart"
• To be a cheerful giver, not reluctantly or under compulsion

The percentage given is a matter of personal conviction. Whether 1%, 3%, 10%, 13%, or even more, generosity can develop gradually as faith grows, beginning with small donations and increasing over time.

Jesus commended extreme generosity without demanding it as a universal standard:

Jesus did not imply that this represents his expected standard, but that generosity impresses him when offered sacrificially.

Myths

Myth: Money did not exist

Some people claim that money did not exist in Moses' time and that is why the Israelites paid 10% of their seed, flock, food and so forth.

Myth: The "Acting" Levite or Priest's Tithe

Neither the Levitical Tithe nor the Priest's Tithe applies today. Furthermore, it is impossible to pay tithing according to Moses' standards because there are no longer any Levites, priests, or temples to maintain.

However, many modern churches still uses these law today to justify why it is the church members' responsibility to pay 10% of their income to the preacher or the church who claims to be the "acting Levite" or the "acting priest" in the Christian churches.

This reasoning has the following problems:

• According to Jewish tradition, one can only earn the Levite status by inheritance from one's father. Nowhere in the Bible is it recorded that someone could become a "Levite" by any other means such as university qualifications.
• There are no proof that any of the apostles claimed "acting Levitical tithes" from their followers. (Acts 15:28-29)
• Even if a preacher was somehow considered a "Levite", the tithing is supposed to be food, not money. When redeeming a tithe to money, an additional 20% penalty is required as per Leviticus 27:30-31

Myth: God will not bless you unless you tithe

Some Christians frequently quote:

Direct translation according to the Interlinear Bible of Bible Hub:

This is a universal principle that God blesses people who are honouring Him with their wealth. There are no direct association to any tithing laws in this verse.

The word "honor" according to the NAS Exhaustive Concordance also means:

In other words, it does not say "pay your tithe tax" or "give carelessly to the poor" and God will bless you. The gift must honor the LORD, which means the sacrifice must make the LORD more important or respected (glorified).

Myth: God will curse you if you withhold your tithe

Some Christians frequently quote:

Out of context, it appears that withholding tithes results in a curse while tithing brings blessing, but this is not what the prophet Malachi said.

With these specific words, he was addressing the priests (Malachi 1:6; Malachi 2:1; Malachi 3:3). How could one "rob the nation" without being the priest handling the nation's tithes? (Malachi 3:9)

In contrast to this reasoning, Paul wrote in 2 Corinthians 9:7-9:

Myth: Abraham paid tithes 600 years before the law

The reasoning is that tithing is not part of Moses' "deprecated" laws and that the intention was never about the Levites, but that tithes should be paid to a "priest" (or preacher in modern churches). Scriptures that these Christians frequently quote:

Problems with this reasoning:

• Abraham only paid his 10% income once and there are no further recordings of any other tithing that Abraham had to pay to the priest.
• Abraham paid his 10% from the spoil of war (Hebrews 7:4) and not for his own property, usual income or harvest.
• After Abraham "paid his expenses", he gave 10% to King Melchizedek and the remaining 90% to the King of Sodom (Genesis 14:18-24). This contradicts that Christians believe that after they paid their tithe (like tax), they may keep the remaining 90% for themselves.
• Abraham, ancestor of Levi (Hebrews) was supposed to receive a tithe, not pay a tithe as Paul noted in Hebrews 7:9, therefore Abraham was not obeying Moses' law.
• There is no proof that Melchizedek commanded Abraham to pay a tithe.
• Moses' law required to pay tithes to the Levi priesthood, however:
  • We are not under Moses' laws.
  • There are no more Levi priests left.
  • The temple had been destroyed for thousands of years.

Hebrews 7 was not written to force Christians to pay tithing, instead it was written to contradict the Levi-priesthood against the Melchizedek-priesthood. He mentions tithing to make the point that even "Levi" paid Melchizedek which means Melchizedek was a greater priest than "Levi".

Myth: God commands church leaders to earn a double salary

There is a great debate on what is meant by "double honor". Some claim that this proof that God command that the church leader should at least receive double the salary than the average church member. This passage is often quoted to justify why ministries are allowed to run Christian businesses, charge entrance fees, charge service fees, sell sermons, and so forth.

Other claims that "honor" means "respect" as written in 1 Thessalonians 5:12

Either way, there is no mention of compulsory tithing.

Myth: God commands church members to support their ministers

However, if you continue reading:

From this it is clear that Paul writes that he is not in the money making business and is content with any support that the congregation may or may not provide. He did not sell the Gospel for any kind of tithing, financial support, or luxurious lifestyle.

Paul even instructed the church of Thessalonians to work with their own hands and to depend on no one:

Myth: Full-time ministers should not work

There is a perception that full-time ministers should not have a second job or earn a living so that they can focus on their ministries. These ministers are usually supported by a congregation (usually by tithing). Paul, however, disagrees:

There are no records anywhere in the Bible of any apostle or minister earning a monthly salary.

Conclusion

This study establishes that Old Testament tithing served as Israel's governmental taxation system, designed for a theocracy centered on temple worship. The three types of tithes (Levitical, Priestly, and Festival/Poor) each presupposed conditions that no longer exist: legitimate Levitical lineage, functioning temple service, and God's designated location for feast observance.

New Testament teaching presents a fundamentally different approach. Rather than enforcing tithing percentages, apostolic instruction emphasizes heart attitude: giving should be cheerful, voluntary, and individually determined (2 Corinthians 9:7). Paul demonstrated this principle by supporting himself through tentmaking while offering the gospel freely, establishing a model where ministry support remains optional rather than mandatory.

This does not diminish the value of generosity. Jesus commended the widow who gave sacrificially, and Proverbs teaches that generosity to the poor honors the LORD. The question is not whether Christians should give, but whether Old Testament tithing laws provide the proper framework for New Covenant giving. Biblical evidence indicates they do not.

Believers remain free to give any amount their conscience directs (whether 1%, 10%, or 100%) without the burden of law or the threat of curses for non-compliance. The focus shifts from legal obligation to relational response, from percentage requirements to Spirit-led generosity. Supporting worthy causes, including ministry work and poverty relief, should flow from grateful hearts rather than from attempts to fulfill ceremonial laws that belonged to a different covenant era.