Are Christians Required to Tithe?

The word tithe, meaning “tenth,” is not used much in English. To tithe is to give a tenth of one’s income. In addition to freewill and sacrificial offerings, tithing was another form of giving in ancient Israel. Tithing, however, was distinct because it was a required percentage.

Since tithing has become a common Christian teaching and practice, we must ask, “Is tithing required today?”

Let’s begin in the Old Testament.

The Levitical Tithe (Numbers 18)

Numbers 18 says:

²⁰ The Lord said to Aaron, “You will have no inheritance in their land, nor will you have any share among them; I am your share and your inheritance among the Israelites.

²¹ “I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the tent of meeting. ²² From now on the Israelites must not go near the tent of meeting, or they will bear the consequences of their sin and will die. ²³ It is the Levites who are to do the work at the tent of meeting and bear the responsibility for any offenses they commit against it. This is a lasting ordinance for the generations to come. They will receive no inheritance among the Israelites. ²⁴ Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the Lord. That is why I said concerning them: ‘They will have no inheritance among the Israelites.’”

²⁵ The Lord said to Moses, ²⁶ “Speak to the Levites and say to them: ‘When you receive from the Israelites the tithe I give you as your inheritance, you must present a tenth of that tithe as the Lord’s offering. ²⁷ Your offering will be reckoned to you as grain from the threshing floor or juice from the winepress. ²⁸ In this way you also will present an offering to the Lord from all the tithes you receive from the Israelites. From these tithes you must give the Lord’s portion to Aaron the priest. ²⁹ You must present as the Lord’s portion the best and holiest part of everything given to you.’

³⁰ “Say to the Levites: ‘When you present the best part, it will be reckoned to you as the product of the threshing floor or the winepress. ³¹ You and your households may eat the rest of it anywhere, for it is your wages for your work at the tent of meeting. ³² By presenting the best part of it you will not be guilty in this matter; then you will not defile the holy offerings of the Israelites, and you will not die.’” (vv. 20-32 NIV)

According to this chapter, the people of Israel were instructed to give tithes of grain and juice to the Levites, one of the twelve tribes of Israel. Unlike other tribes, the Levites were not allowed to own land in Israel (vv. 23-24). As Joshua said when dividing up the land of Canaan: “The Levites, however, do not get a portion among you, because the priestly service of the Lord is their inheritance” (Josh 18:7).

Specifically, the Levites served as the priests’ assistants. (Priests were also Levites, but they were from a specific family line within the tribe of Levi—Aaron’s descendants.) Earlier in Numbers 18 we read:

The Lord said to Aaron . . . Bring your fellow Levites from your ancestral tribe to join you and assist you when you and your sons minister before the tent of the covenant law. ³ They are to be responsible to you and are to perform all the duties of the tent, but they must not go near the furnishings of the sanctuary or the altar. Otherwise both they and you will die. ⁴ They are to join you and be responsible for the care of the tent of meeting—all the work at the tent—and no one else may come near where you are. (vv. 1-4; cf. 1 Chr 23:28-32)

Since the Levites could not own land, they were unable to grow their own food or raise their own animals. To be clear, when not on duty, the Levites returned to their towns where they may have worked in agriculture or animal husbandry, but since they were not allowed to own land, the produce and animals did not belong to them. Thus, tithes, were given to the Levites as “wages” for their work in the tent of meeting (v. 31) and for their lack of land ownership. Moreover, Levites were required to give a tenth of these tithes to the priests (v. 28). In other words, the priests received one percent of the tithes.

In addition to grain and juice, tithes also consisted of:

• fruit (Lev 27:30)
• olive oil (Deut 12:23)
• animals—cattle and sheep (Lev 27:32)

Where exactly did the Levites receive these tithes? In Numbers 35:6-8 we learn that 48 towns in Israel were given to the Levites. In Nehemiah 10, the Levites collected tithes in these designated towns:

Moreover, we will bring to the storerooms of the house of our God, to the priests, the first of our ground meal, of our grain offerings, of the fruit of all our trees and of our new wine and olive oil. And we will bring a tithe of our crops to the Levites, for it is the Levites who collect the tithes in all the towns where we work. (v. 37)

The first fruits went to the priests in Jerusalem or the temple storerooms, while the tithes went to the Levites in various towns.

The Festival Tithe (Deuteronomy 14)

Many believe Deuteronomy 14 describes a second tithe:

²² Be sure to set aside a tenth of all that your fields produce each year. ²³ Eat the tithe of your grain, new wine and olive oil, and the firstborn of your herds and flocks in the presence of the Lord your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the Lord your God always. ²⁴ But if that place is too distant and you have been blessed by the Lord your God and cannot carry your tithe (because the place where the Lord will choose to put his Name is so far away), ²⁵ then exchange your tithe for silver, and take the silver with you and go to the place the Lord your God will choose. ²⁶ Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish. Then you and your household shall eat there in the presence of the Lord your God and rejoice. ²⁷ And do not neglect the Levites living in your towns, for they have no allotment or inheritance of their own.

In this passage, those who tithed are commanded to eat their tithe: “Eat the tithe of your grain, new wine and olive oil, and the firstborn of your herds and flocks” (v. 23). The people of Israel were commanded to observe annual festivals, which involved feasting. Thus, tithing enabled them to enjoy their own food and drink during the annual festivals. But they were obligated to celebrate only in the designated place of worship, which eventually became the temple in Jerusalem. As it says in Deuteronomy 12:

¹⁷ You must not eat in your own towns the tithe of your grain and new wine and olive oil, or the firstborn of your herds and flocks, or whatever you have vowed to give, or your freewill offerings or special gifts. ¹⁸ Instead, you are to eat them in the presence of the Lord your God at the place the Lord your God will choose—you, your sons and daughters, your male and female servants, and the Levites from your towns—and you are to rejoice before the Lord your God in everything you put your hand to. (vv. 17-18)

Although the people were allowed to exchange their tithe for silver to make travel easier, silver had to be exchanged for food products upon arrival. Note the mention to “Levites from your towns.” When Levites were not performing their assigned weekly service assisting the priests, which occurred once every twenty-four weeks, they returned to their designated cities.

While there were seven annual festivals or feasts, they can be grouped into three divisions. David Croteau provides this summary:

1. “Passover included: Passover, the Feast of Unleavened Bread, and Firstfruits;
2. The Feast of Weeks (Pentecost);
3. Tabernacles included: the Feast of Tabernacles, the Day of Atonement, and the Feast of Trumpets.” (Kindle, 6636)

A significant amount of time was involved in celebrating the annual feasts, thus the need to set aside money or tithe. For example, regarding Tabernacles, Croteau writes, “Israelites would stay for about three weeks in Jerusalem because of these three feasts” (Kindle, 6730)

The Charity Tithe (Deuteronomy 14)

Deuteronomy 14 continues:

²⁸ At the end of every three years, bring all the tithes of that year’s produce and store it in your towns, ²⁹ so that the Levites (who have no allotment or inheritance of their own) and the foreigners, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the Lord your God may bless you in all the work of your hands.

Since this tithe of produce was given “at the end of every three years,” it is equivalent to a 3.3% annual tithe. And this tithe was given to local Levites, foreigners, orphans and widows. This is known as the charity or poor tithe because it is given to those in need.

Summary

In sum, if these are three separate tithes as many believe, the total given annually would have been 23.3%:

• 10% to Levites (Num 18:20–21)
• 10% to themselves for the observance of annual festivals and for local Levites (Deut 14:22–26)
• 3.3% to local Levites, foreigners, widows and orphans—once every three years (Deut 14:28–29; 26:12-13)

Since tithes were a national requirement, many have compared the system of tithing to national and local taxation. However, it is important to reiterate the following points:

• Only those who owned land in Israel were required to tithe. Carpenters, fishermen, artisans, and the poor did not tithe.
• The items tithed were limited to food—produce or animals.

Tithing Today? 

While there’s no debate that tithing was required in the Old Testament, the question is, “Does the New Testament require Christians to give a tenth of their income?” My answer is no for the following reasons.

1. Tithing was a requirement for certain people who lived in a particular place to give specific items.

The command to tithe was given to ancient Israelites who owned land in Israel and were growing crops or raising animals. If you are not growing crops or shepherding flocks in Israel, you are not required to tithe. If you are not an ancient Israelite, you are not required to tithe.

2. Tithes were given to a specific group of people to fulfill a purpose that has become obsolete.  

Tithing primarily enabled Israel’s national system of worship to function through the work of Levites and priests who served in the tabernacle or temple. Since Levites and priests were not allowed to own land, tithes and offerings were part of their inheritance. The festival tithe also enabled people to enjoy the annual festivals. Finally, tithing enabled the poor to have provisions. If you are not giving to Levites who are assisting Israel’s priests in carrying out temple-centered religion, you are not required to tithe. If you are not celebrating annual Hebrew festivals in Israel, you are not required to tithe.

3. The command to tithe is not given to believers in the New Testament.

Tithing is giving ten percent, but you won’t find a verse in the New Testament commanding Christians to give ten percent or, for that matter, any other percentage. Some may object, “Jesus approved of the practice of tithing in Matthew 23:23.” Here is what he said,

Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices—mint, dill and cumin. But you have neglected the more important matters of the law—justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former.

As the argument goes, Jesus asserted that justice, mercy, and faithfulness are weightier matters than tithing mint, dill, and cumin. But he affirmed that tithing should continue to be practiced when he stated, “These you ought to have done, without neglecting the others.”

First, Jesus’ words must be kept in context. He was speaking to the Pharisees before his death, which means the old covenant was still in effect. When Jesus died, he set “aside in his flesh the law with its commands and regulations” (Eph 2:15; cf. Rom 7:4-6). And he instituted the new covenant. Hence, since Jesus’ death was still in the future when he spoke to the Pharisees, he was speaking to the religious authorities, who were living under the requirements of the old covenant, and he was telling them to observe the stipulations of that covenant. But that covenant, which includes the command to tithe, has become obsolete. Second, remember that Jesus is talking to people who owned land in Israel. If you really think this command is still in effect, then you must purchase land in Israel, grow mint, dill, and cumin and give a tenth of it to Levites. As we have seen, tithing has always been focused on the giving of food within Israel’s borders. If you are not living under the old covenant, you are not required to tithe.

4. Tithing is contrary to the principles for giving expressed in the New Testament.

Listen to Paul’s teaching in 2 Corinthians 9: “Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver” (vv. 6-7).

Paul didn’t place the Corinthians under an obligation to give a certain percentage of their income. Instead, he left the amount to be given up to each individual— “each one must give as he has made up his mind, not reluctantly or under compulsion.” The two pitfalls to avoid, then, are half-hearted giving and compulsory giving.

Unlike some preachers today, Paul didn’t say that ten percent is the bare minimum each person should give. Read 2 Corinthians 8–9 closely and you’ll see that Paul is careful to avoid laying down a command for giving because he believes giving should come from the heart. The New Testament principles for giving, then, are (1) give generously and (2) give as much as you want. Since Paul is raising money from the Corinthian church to give to the poor believers in Jerusalem, let me add another principle: (3) give to the poor. This is the type of giving that brings cheer to the hearts of the giver and “God loves a cheerful giver.” Why does God love a cheerful giver? Because God is a cheerful giver.

But someone may object: “In 2 Corinthians 8-9 Paul was referring to his fundraising effort for the poor. This was a special offering so it does not relate to tithing.” This is a true statement, but Paul still had the option of requiring a certain percentage, which is a key component of tithing. However, he refrained from doing so because he believed the amount given should be left up to the giver. Moreover, we still have the first three objections listed above.

Malachi 3

Finally, Paul’s approach is the opposite of modern-day preachers who use Malachi 3 to place guilt trips on their listeners. The prophet Malachi says:

⁸ “Will a mere mortal rob God? Yet you rob me.

“But you ask, ‘How are we robbing you?’

“In tithes and offerings. ⁹ You are under a curse—your whole nation—because you are robbing me. ¹⁰ Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it. ¹¹ I will prevent pests from devouring your crops, and the vines in your fields will not drop their fruit before it is ripe,” says the Lord Almighty. ¹² “Then all the nations will call you blessed, for yours will be a delightful land,” says the Lord Almighty. (vv. 8-12)

Some preachers claim that if you don’t give ten percent of your earnings to a church or a particular ministry, “you are under a curse.” But this cannot be right for the following reasons.

• We are no longer under the curse of the law: “Christ redeemed us from the curse of the law by becoming a curse for us, for it is written: ‘Cursed is everyone who is hung on a pole.’ He redeemed us in order that the blessing given to Abraham might come to the Gentiles through Christ Jesus, so that by faith we might receive the promise of the Spirit” (Gal 3:13-14). Placing this burden on people is a return to the law and a rejection of the grace of Christ. 
• Malachi is addressing the people of Israel approximately 2400 years ago. Here is how the book begins: “A prophecy: The word of the Lord to Israel through Malachi” (1:1). We are not the nation of Israel and we are no longer under the same covenant with God.
• In particular, Malachi is addressing Israel’s priests. The priests were disrespecting God by not offering proper sacrifices and teaching falsely.

“It is you priests who show contempt for my name.

“But you ask, ‘How have we shown contempt for your name?’

⁷ “By offering defiled food on my altar.

“But you ask, ‘How have we defiled you?’

“By saying that the Lord’s table is contemptible. ⁸ When you offer blind animals for sacrifice, is that not wrong? When you sacrifice lame or diseased animals, is that not wrong? Try offering them to your governor! Would he be pleased with you? Would he accept you?” says the Lord Almighty. (1:6b-8)

“And now, you priests, this warning is for you. ² If you do not listen, and if you do not resolve to honor my name,” says the Lord Almighty, “I will send a curse on you, and I will curse your blessings. Yes, I have already cursed them, because you have not resolved to honor me. (2:1-2)

Robbing God, then, in Malachi 3 probably refers to the priests keeping back the offerings for themselves.

• No New Testament author commands followers of Christ to tithe.
• Tithing cannot be practiced by those who live outside of Israel.
• Tithing cannot be practiced without Levites and a place of worship in Israel.
• Tithing is giving food not money: “Bring the whole tithe into the storehouse, that there may be food in my house” (3:10). Contrary to those who claim they didn’t use money so food functioned as money, money was commonly used. In fact, there are many references to money even in Genesis.  
• Modern-day pastors are not the equivalent of ancient Levites. Pastors are not forbidden from owning land and they do not assist Israel’s priests in sacrificial worship. Pastors are also not priests who offer up animal and grain sacrifices at God’s appointed place of worship. Moreover, priests only received one percent of the tithe. Furthermore, even if Israel’s ancient worship was reestablished, Israel’s priesthood and sacrificial system have become obsolete (see Hebrews 7-10). Now all believers are called priests (1 Pet 2:4-5, 2:9; Rev 5:10), and all offer spiritual sacrifices (Rom 12:1-2; Heb 13:15-16).

Conclusion

Tithing in the Old Testament was primarily intended to maintain Israel’s system of worship. But with the coming of Christ and the destruction of the temple that system has ended.

Are Christians expected to give? Yes, generously. We should especially give to the poor.

Are Christians required to give a certain percentage of their income? No.

Is there a problem when Christians consistently give a certain percentage of their earnings? That depends.

Are they giving because they think if they don’t give a certain percent they will be under a curse? If so, this is a serious problem because it is a return living under the law. Read Galatians and you will see how enraged Paul became when followers of Christ returned to the law. People who give out of a fear of being under the curse in Malachi 3 don’t understand (1) the limited extent and purpose of tithing in ancient Israel, (2) the elimination of the curse in Christ, and (3) the reality of being blessed in Christ “with every spiritual blessing” (Eph 1:3).

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I recommend two books on this topic:

You Mean I Don’t Have to Tithe?: A Deconstruction of Tithing and a Reconstruction of Post-Tithe Giving by David Croteau

Should the Church Teach Tithing? A Theologian’s Conclusions about a Taboo Doctrine by Russell Earl Kelly

Kelly also has a website and a YouTube lecture.

And here is Croteau’s Youtube lecture.