What Does The Bible Say About Tithing?

Tithing: What Does the Bible Say?

For generations, tithing has been a central part of Christian teaching. But what does the Bible actually say about tithing — both under the Old Covenant and in the New Testament? Is the practice of giving ten percent of one’s income a binding command for Christians today, or is it part of the Old Testament Law that has been fulfilled in Christ?

In this article, we’ll explore the legal aspect of tithing under the Law of Moses, contrast it with the New Testament principles of giving under grace, and examine why respected Bible teachers such as Billy Graham and John MacArthur have taught that mandatory tithing for Christians is not biblically required.

Tithing Under the Old Testament Law

The first mention of a “tithe” in Scripture is found in Genesis 14:20, when Abraham gave a tenth of the spoils of war to Melchizedek, king of Salem. This act was voluntary and pre-dated the Law of Moses.

Later, under the Mosaic Law, tithing became a formal requirement. The Israelites were commanded to give a tenth of their produce and livestock to support the Levites, who had no land inheritance (Leviticus 27:30–32; Numbers 18:21–24).

In fact, when all the required tithes are added up, Israelite giving amounted to far more than 10% — closer to 23% annually. There were multiple tithes:

The Levitical Tithe (Numbers 18:21)
The Festival Tithe (Deuteronomy 14:22–27)
The Poor Tithe, every third year (Deuteronomy 14:28–29)

Failure to tithe was seen as robbing God (Malachi 3:8–10). But it’s important to understand this was part of the covenant between God and national Israel, not the Church.

Tithing Under Grace — The New Testament Perspective

With the coming of Jesus Christ, believers are no longer under the Old Covenant Law. Galatians 3:23–25 teaches that the Law was a “guardian” until Christ came. Christians are called to live by the Spirit, not by the legal code of the Mosaic Law.

Interestingly, the New Testament does not command tithing for the Church. Instead, it emphasizes generosity, willingness, and cheerful giving:

“Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.” — 2 Corinthians 9:7
“On the first day of every week, each of you is to put something aside and store it up, as he may prosper…” — 1 Corinthians 16:2

This is a shift from law to grace. Giving is still encouraged, but not through a fixed percentage or religious obligation.

What Do Respected Teachers Say?

Billy Graham taught that while tithing can be a helpful starting point for giving, Christians should not view it as a legalistic requirement. He encouraged believers to give joyfully and generously, motivated by love for God rather than fear of punishment.

John MacArthur has likewise stated that Christian tithing is “not biblical” in the sense of being a New Testament command. He emphasizes that believers are to give freely, as led by the Spirit, without setting fixed percentages.

Conclusion: Giving from the Heart

Tithing, as commanded in the Old Testament, was tied to Israel’s covenant and the support of the Levitical priesthood. Under the New Covenant, believers are called to a higher principle of generosity — giving not because they “have to,” but because they “want to.”

Christians may choose to give 10%, more, or less, depending on their circumstances and what the Lord places on their hearts. What matters is the attitude behind the gift, not the exact amount.

As the Apostle Paul reminds us, “For if the willingness is there, the gift is acceptable according to what one has, not according to what one does not have” (2 Corinthians 8:12).

📌 Key Takeaways

Old Testament tithing was part of the Law given to Israel, not the Church.
New Testament giving is based on grace, not compulsion.
Tithing is not a requirement for Christians, but generous giving is encouraged.
Renowned Bible teachers agree that giving should flow from the heart, not legal obligation.

📖 Suggested Bible Passages for Further Study

Genesis 14:18–20
Leviticus 27:30–32
Malachi 3:8–10
Matthew 23:23
2 Corinthians 8–9
Galatians 3:23–25

Check Out The Video…