Tithing in the Old Testament
The word tithe simply means a tenth. Under Israel's law, tithes from the land and herds belonged to the Lord. They helped provide for the Levites, who served in the tabernacle and did not receive a tribal land inheritance like the other Israelites (Leviticus 27:30, Numbers 18:21).
Tithing was also connected with worship, gratitude, and care for people in need. Israelites were instructed to set aside part of their produce, and particular provision was made for Levites, foreigners, orphans, and widows (Deuteronomy 14:22, Deuteronomy 14:29). It was not merely a religious payment, but part of life together as God's people.
And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's: it is holy unto the Lord.
Jesus affirmed what mattered most
Jesus spoke to religious leaders who were careful to tithe even tiny herbs while neglecting justice, mercy, and faithfulness. He did not praise an outward practice that ignored a faithful heart. His words show that generosity should never become a substitute for loving God and treating people rightly (Matthew 23:23).
This is an important balance. Giving can be a meaningful act of worship, but it cannot earn God's love or make someone spiritually superior. God looks beyond the amount to the motives, priorities, and compassion behind it.
Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.
New Testament giving is willing and generous
The New Testament church gave generously to meet practical needs. Believers shared possessions so that people among them were cared for, and churches collected gifts to help fellow Christians facing hardship (Acts 2:45, 1 Corinthians 16:2).
Paul's clearest guidance is that each person should decide what to give rather than being pressured or made to feel reluctant. Giving is meant to be cheerful, freely offered, and shaped by what a person has been entrusted with (2 Corinthians 9:7). This does not set a universal percentage for every Christian.
Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.
What might this mean today?
Many Christians choose to give ten per cent as a practical pattern of discipline and gratitude. Others see the Old Testament tithe as part of Israel's covenant law and give a different amount, regularly or as needs arise. Both views can seek to honour God when they are held with humility and generosity.
A helpful question is not only, “Must I give ten per cent?” but also, “How can my money serve God and love my neighbour?” Consider giving prayerfully, honestly, and within your circumstances. Supporting a local church, helping people in need, and responding to urgent hardship can all reflect the generous spirit encouraged in Scripture (Galatians 6:6, 1 John 3:17).