What the Bible Really Says About Tithing (A Financial Advisor’s Perspective)
Tithing is a practice deeply rooted in the Christian tradition, yet often misunderstood. For many, the word "tithe" simply means giving any amount, and for others there is a focus on 10% of one's income to the church. But a closer look at Scripture reveals a more nuanced and richly layered view of this faithful practice. Let’s explore the biblical origins, purpose, and evolution of the tithe, and consider how it may inform our giving today.
What Is Tithing in the Bible?
In the Old Testament, a tithe actually shows up before the Mosaic law. We can find two references to a tithe. The first instance as Abram gave Melchizedek, a priest of God, a tenth of everything (Genesis 14:18-20). Later in Genesis we see Jacob stating that all that he is given by God, he will give a full tenth back to him (Genesis 28:20-22).
However, by the time Moses makes it on the scene and is providing the law from God, the tithe was not a single 10% payment but consisted of several distinct tithes given at different intervals and for various purposes. Let’s take a look at the three primary tithes mentioned in Scripture:
The Levitical Tithe (Numbers 18:21-24) – 10% annually
This tithe was given to support the Levites, who had no land inheritance and served in the temple.
It was a mandatory annual offering from the Israelites’ agricultural produce.
The Festival Tithe (Deuteronomy 14:22-27) – 10% annually
This second tithe was to be consumed by the offerer and their household in Jerusalem during religious festivals.
It served as a reminder of God's provision and was an occasion for celebration and community worship.
The Poor Tithe (Deuteronomy 14:28-29; 26:12-13) – 10% every third year
Every third year, a tithe was set aside for the poor, including the Levite, the foreigner, the orphan, and the widow.
Calculating the Old Testament Tithe
When we break down the frequency and amounts of these tithes, we get a clearer picture of what the average Israelite gave:
Levitical Tithe: 10% annually
Festival Tithe: 10% annually
Poor Tithe: 10% every third year, averaging 3.33% annually
Total Average Annual Tithe: 10% (Levitical) + 10% (Festival) + 3.33% (Poor) = 23.33% annually
This comprehensive system shows that the Israelites gave significantly more than the commonly cited 10%, and their giving was closely tied to worship of God, their sustainment in the community, and care for the vulnerable.
Was Tithing Enough in the Old Testament?
Giving all tithes was required by God, but it’s not ultimately what he wants. It can be an act of worship, but it can also be a checklist exercise, which is not what God is after. Here are a few examples of what I mean by this:
1 Samuel 15:22 - “And Samuel said, ‘Has the Lord as great delight in burnt offerings and sacrifices, as in obeying the voice of the Lord? Behold, to obey is better than sacrifice, and to listen than the fat of rams.’”
Psalm 51:16–17 - “For you will not delight in sacrifice, or I would give it; you will not be pleased with a burnt offering. The sacrifices of God are a broken spirit; a broken and contrite heart, O God, you will not despise.”
Hosea 6:6 - “For I desire steadfast love and not sacrifice, the knowledge of God rather than burnt offerings.”
Micah 6:6–8 - “With what shall I come before the Lord, and bow myself before God on high? Shall I come before him with burnt offerings, with calves a year old? Will the Lord be pleased with thousands of rams, with ten thousands of rivers of oil? Shall I give my firstborn for my transgression, the fruit of my body for the sin of my soul? He has told you, O man, what is good; and what does the Lord require of you but to do justice, and to love kindness, and to walk humbly with your God?”
What does the New Testament Say About Tithing?
The New Testament does not lay down the same systematic tithing structure as the Old. However, Jesus does affirm the practice in His rebuke of the Pharisees:
“Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.” - Matthew 23:23 (ESV)
Jesus acknowledges that tithing is good ("without neglecting the former"), but He emphasizes that it should not replace or be done instead of justice, mercy, and faithfulness. The heart behind the giving matters more than the act itself.
We could also look at the parable of the Pharisee and the tax collector in Luke 18:10-14:
The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men… I fast twice a week; I give tithes of all that I get.’ But the tax collector… beat his breast, saying, ‘God, be merciful to me, a sinner!’
Biblical Giving: The Heart of A Cheerful Giver
The Apostle Paul further develops this idea of heart-led giving in his letter to the Corinthians:
“For if the readiness is there, it is acceptable according to what a person has, not according to what he does not have.” - 2 Corinthians 8:12 (ESV)
“The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.” - 2 Corinthians 9:6-7 (ESV)
Here, Paul shifts the focus from a mandated percentage to voluntary, joyful generosity. Giving becomes an act of worship and love, not obligation.
Is Tithing Required for Christians Today?
The biblical tithe, especially in the Old Testament, was multifaceted and far more extensive than a flat 10% and checking a box. It was structured around worship, community celebration, and caring for the poor. Jesus affirms tithing as good but reminds us not to miss the weightier matters of the heart. Paul emphasizes the attitude of the giver over the amount given.
A tithe of 10% as you get paid (1 Corinthians 16:2) may be a good starting place (of course you should search the scriptures and pray on it) and I’d encourage you to follow the model of the Levitical tithe by bringing it to the place you worship, i.e. your local church. This is hopefully the first step in giving what the Lord has provided to you in order to expand his Kingdom on earth.
As Christians today, we are not under the Mosaic law, but we are still called to give generously, sacrificially, and cheerfully. Whether your giving amounts to 10%, 23.33%, or more, the question is: does your giving reflect a heart aligned with God’s purposes— worship, love, and joy?
Should You Tithe on Gross or Net Income?
One final thought that seems to come up frequently on this topic: should I give gross or net of taxes? In other words, do you give on the big dollar amount you’re paid before federal taxes, health insurance premiums, 401(k) deductions, etc. are taken out (this is the gross) or do you give based on the number that hits your bank account after everything is taken out (the net)?
First, I’d refer you back to Paul in 2nd Corinthians 8 and 9. Read that and pray on it. Second, this was not a discussion until the passage of the Current Tax Payment Act of 1943 went into effect during World War II. Prior to this, taxes were paid once per year, but in order to create more income for the war effort, they started to be collected more regularly through payroll.
Given that, I’d then ask: would you rather be blessed on the gross or the net(remembering that blessings aren’t always financial)? And as you think through that, here are a few verses to help:
Malachi 3:10 - “Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need."
Proverbs 3:9-10 - "Honor the Lord with your wealth and with the firstfruits of all your produce then your barns will be filled with plenty, and your vats will be bursting with wine."
My hope is that you have a new view on a tithe and what God is really after: your heart.
Chisholm Wealth Management is a financial planning firm located in Burleson, Texas serving individuals and families throughout Texas and across the country.
