What is Tithing? — A New Covenant Expose

What is Tithing?

Tithing is the practice of giving a tenth (or 10%) of one’s income or produce, a concept deeply rooted in the Old Testament. It was first mentioned in Genesis when Abraham gave a tenth of his spoils to Melchizedek (Genesis 14:18-20). Later, under the Mosaic Law, tithing became a formalized system for supporting the Levitical priesthood, the temple, and the needs of the community (Leviticus 27:30-32, Numbers 18:21-24, Deuteronomy 14:22-29).

However, in the light of the New Covenant, the question arises: Is tithing required for believers today? The answer lies in understanding the transition from the Old Covenant, which was law-based and conditional, to the New Covenant, which is based on grace and the finished work of Christ. Under the Old Testament system, tithing was tied to Israel’s theocratic structure and temple economy. Yet, after Christ fulfilled the law (Matthew 5:17) and established a new and better covenant (Hebrews 8:6-13), the legal obligation of tithing was no longer binding on believers.

The New Testament does not command tithing for Christians. Instead, it teaches generous, Spirit-led giving based on love, not law. Paul instructs believers to give freely and cheerfully, “not reluctantly or under compulsion, for God loves a cheerful giver” (2 Corinthians 9:7). This aligns with the patristic understanding of the gospel—one rooted in grace rather than legalistic obligations. Early Church Fathers like John Chrysostom emphasized voluntary giving as an act of love rather than a legal requirement.

In other words, it is not about fulfilling a percentage but about responding to God’s grace with joyful generosity.

What is Tithing?

What Does Tithing Really Mean?

Tithing, at its most basic, means giving a tenth. In the Old Testament, it was a mandated system of support for the Levitical priesthood, the temple, and those in need. However, beyond the legal requirement, tithing symbolized acknowledgment of God as the provider and an act of worship.

In the New Covenant, we shall demonstrate that the meaning of giving shifts from obligation to generosity. Tithing, as a legal requirement, is fulfilled in Christ, and we are invited into a higher calling—grace-based, Spirit-led giving. True biblical giving is not about percentages but about the heart, responding to God’s love with joyful generosity.

Who Started Tithing in the Bible?

The first recorded instance of tithing in the Bible comes from Abraham, who gave a tenth of his spoils to Melchizedek, the king of Salem and priest of God Most High (Genesis 14:18-20). This event took place long before the Mosaic Law was given, leading some to argue that tithing is a universal principle rather than merely an Old Testament law. However, it is important to note that Abraham’s act was voluntary and spontaneous—there is no record of God commanding him to tithe.

The next mention of tithing occurs with Jacob in Genesis 28:20-22. After encountering God in a dream, Jacob vowed that if God provided for him, he would give a tenth back to the Lord. Like Abraham, Jacob’s tithing was not commanded but rather a personal response to God’s blessing.

Tithing became a formalized law much later under Moses, where it was instituted as part of Israel’s covenant with God. This law-based system ensured the support of the Levitical priesthood, the temple, and the welfare of the poor. Unlike Abraham and Jacob’s voluntary gifts, these tithes were obligatory under the Old Covenant.

In the New Covenant, however, we do not see Abraham’s example used to impose tithing as a rule for believers. Instead, Abraham is presented in the New Testament as a model of faith (Romans 4:3, Galatians 3:6-9), not of tithing. His giving was an act of honor, not law, which aligns with the new covenant principle of generous, Spirit-led giving.

Thus, while Abraham and Jacob initiated the practice of tithing in a voluntary and situational way, it was not codified until the Mosaic Law, and it was ultimately fulfilled and transcended in Christ’s finished work. The New Covenant calls believers to move beyond rigid percentages and instead embrace generosity as a response to grace.

What is Tithing

Is Tithing in the New Testament?

Tithing is mentioned in the New Testament, but not as a command for believers under the New Covenant. Instead, the references to tithing either address its role under the Old Covenant or challenge legalistic attitudes toward giving.

One key passage is Matthew 23:23, where Jesus rebukes 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.”

Here, Jesus acknowledges that tithing was part of the Mosaic Law but emphasizes that justice, mercy, and faithfulness are far more important. However, it is crucial to note that Jesus was speaking to Jewish leaders still under the Old Covenant, as the New Covenant had not yet been inaugurated through His death and resurrection.

Another mention of tithing is in Hebrews 7:1-10, which recounts Abraham’s tithe to Melchizedek. However, this passage is not a command for Christians to tithe; rather, it highlights Melchizedek as a foreshadowing of Christ’s eternal priesthood. The argument in Hebrews is not about financial giving but about Jesus being superior to the Levitical priesthood.

Notably, the New Testament church never imposed tithing as a requirement for believers. Instead, the apostles emphasized generous, Spirit-led giving. Paul instructs in 2 Corinthians 9:7:

“Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.”

This teaching marks a clear departure from the Old Testament system of mandated tithes. The emphasis is no longer on a fixed percentage but on a heart transformed by grace, leading to joyful and generous giving.

Focus shifts from legal obligation to voluntary generosity, in line with the New Covenant’s emphasis on the finished work of Christ.

Are You Cursed If You Don’t Tithe?

The idea that Christians are cursed if they do not tithe comes primarily from Malachi 3:8-10, where God rebukes Israel for withholding tithes and offerings:

“Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. You are cursed with a curse, for you are robbing me, the whole nation of you.” (Malachi 3:8-9)

Some use this passage to teach that believers today are under a curse if they fail to tithe. Listen up, reader! This interpretation ignores the covenantal context of Malachi. These words were spoken to Israel under the Old Covenant, where blessings and curses were tied to their obedience to the Law (Deuteronomy 28). Tithing was part of the legal system governing Israel’s relationship with God, and failing to tithe meant breaking the Law, resulting in a curse.

But we are not under the Law but under grace (Romans 6:14). Christ has redeemed us from the curse of the Law:

“Christ redeemed us from the curse of the law by becoming a curse for us.” (Galatians 3:13)

This means no Christian can be cursed for failing to tithe. Cursed is He who hangs on a tree; Jesus bore all curses for all of mankind at the cross. Giving is not about avoiding punishment but a response to God’s love with gratitude and generosity.

Rather than tithing under fear of a curse, we are called to give freely, led by the Spirit. Paul emphasizes this in 2 Corinthians 9:7:

“Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.”

In Christ, there is no financial curse only the freedom to give joyfully as an act of worship, not out of obligation or fear.

What is Tithing

Who Started Tithing in the Church?

Tithing, as a mandated practice in the church, did not originate with Jesus or the apostles. The early church, as seen in the book of Acts, operated on a model of voluntary generosity rather than a fixed tithe. Believers shared what they had to meet the needs of others, with no mention of a required 10% (Acts 2:44-45, Acts 4:32-35).

The practice of mandatory tithing in the church began to develop centuries later. While some early Church Fathers encouraged generous giving, there was no systematic requirement for tithing during the apostolic era. Instead, the early Christians gave freely as led by the Spirit.

It wasn’t until around the 6th to 8th centuries that tithing became institutionalized in the church. Influenced by Old Testament law, church leaders gradually implemented tithing as a means of financial support. By the 8th century, Charlemagne enforced tithing as law in the Western church, making it a formal obligation rather than a voluntary act of worship.

This shift moved the church away from the New Covenant principle of Spirit-led generosity and back toward an Old Testament legal model. However, the apostles never taught tithing as a binding rule for believers. It was to be willingly, cheerfully, and as each person decides in their heart (2 Corinthians 9:7).

Tithing in the church was not instituted by Jesus, the apostles, or the early church. It developed gradually over centuries and became a legal requirement only in the medieval period. Under the New Covenant, the church is called to give freely, meeting needs and spreading the gospel, not under compulsion but from a heart transformed by Christ.

How Should We Give According to the New Testament?

The New Testament teaches us a model of generous, Spirit-led giving that flows from the heart rather than obligation. As Paul writes in that instruction to the church in Corinth, and eternal church at large, what is giving like?

  1. It is voluntary – Giving is a personal decision, not a legal requirement.
  2. It is done joyfully – It should not be out of fear, guilt, or pressure but from a cheerful heart.
  3. It is Spirit-led – Rather than a set percentage, giving is determined by what a person has purposed in their heart, guided by grace.

Additionally, giving in the New Testament is meant to meet real needs. Paul encouraged believers to support fellow Christians in hardship (2 Corinthians 8:13-15), care for widows and orphans (James 1:27), and contribute to the work of the gospel (Philippians 4:15-17). The focus shifts from fulfilling a law to embodying Christ’s love in practical ways.

Looking Ahead, How Does This Change Things?

No Christian is required to tithe. The Old Covenant system of mandated tithes has been fulfilled in Christ, and we are not under the law but swim in grace. As we learned, the fear-based approach of giving to avoid a curse has no place in the New Covenant, for Christ has redeemed us from the curse of the law (Galatians 3:13).

Instead of tithing as a requirement, we are invited into a life of generosity—not to earn God’s favor, but as a response to His abundant grace. Giving should flow from love, not obligation, as we seek to bless others and advance the gospel. As Jesus said, “Freely you have received; freely give” (Matthew 10:8).

Recommended GAN TV Host Teachings

Jamie Englehart’s Grace For All – Click HERE -> Grace Giving-Part 1 “To Tithe or Not To Tithe”

Sources For This Article:

  • The Holy Bible, ESV
  • John Chrysostom, Homilies on 2 Corinthians
  • Irenaeus, Against Heresies

    Biblical Sources:

    1. Genesis 14:18-20 – Abraham’s voluntary tithe to Melchizedek.
    2. Genesis 28:20-22 – Jacob’s vow to give a tenth.
    3. Leviticus 27:30-32 – Tithing as a legal requirement under the Mosaic Law.
    4. Numbers 18:21-24 – The Levitical tithe system.
    5. Deuteronomy 14:22-29 – Instructions for different types of tithes.
    6. Malachi 3:8-10 – Israel being rebuked for failing to tithe.
    7. Matthew 23:23 – Jesus addressing tithing under the Law.
    8. Hebrews 7:1-10 – Abraham’s tithe and Melchizedek’s priesthood.
    9. 2 Corinthians 9:7 – The principle of cheerful, voluntary giving.
    10. Galatians 3:13 – Christ redeeming believers from the curse of the Law.
    11. Acts 2:44-45; Acts 4:32-35 – The early church practicing voluntary generosity.

    Patristic and Historical Sources:

    1. John Chrysostom, Homilies on 2 Corinthians[Purchase HERE]
    2. Irenaeus, Against Heresies, Book IV[Purchase HERE
    3. Didache (1st Century) – An early Christian document emphasizing generosity without mentioning tithing.
    4. Cyprian of Carthage (3rd Century), On Works and Alms[Read HERE]
    5. Council of Tours (567 AD) – One of the early church councils that discussed tithing as a form of church support.
    6. Charlemagne’s Decree (8th Century) – The legal enforcement of tithing in Western Christendom.

     

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