Tithing: Is It a Commandment to the New Testament Christian?
Tithing is a topic that sparks much debate among believers today. Questions arise about whether tithing should be calculated from the gross or net income, whether it should go to a church’s operating fund or to the welfare of the pastor, and even whether it is a commandment for Christians at all. The most important question, however, is: What do the Scriptures truly say?
The Law of Tithing Under the Old Covenant
God established a covenant at Mount Sinai with the Israelites—a covenant also known as the Law of Moses (see Joshua 8:31, 34). This covenant included:
The ten commandments (Exodus 20)
The keeping of major feasts, especially Passover (Exodus 12)
Laws of circumcision
Regulations for animal sacrifices: burnt offerings (Leviticus 1), sin offerings (Leviticus 4), trespass offerings (Leviticus 5)
Observance of the Sabbath (seventh day)
And, importantly, the law of tithing.
According to Numbers 18:21-26, the tithe was one-tenth of all Israel produced, designated for the tribe of Levi because the Levites were set apart by God for the service of the tabernacle. Leviticus 27:30-33 describes the tithe as “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.” The law extended the tithe to herds and flocks as well. In 2 Chronicles 31:4-6, the people brought in tithes of “corn, wine, and oil, and honey, and of all the increase of the field,” along with livestock and other produce.
Was this law a command from God? Absolutely. Leviticus 27:34 proclaims: “These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai.”
Malachi and the Question of Robbing God
Malachi 3:8-10 is a common proof text for tithing:
“Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house…”
However, context is crucial. Malachi, the last prophet of the Old Testament, wrote these words 400–450 years before Christ. He addressed these words specifically to the “sons of Jacob” (Malachi 3:6), that is, the Israelites—those living under the Law of Moses. The commandment concerned the covenant people of that era, not the Church established after Christ.
Tithing in the New Testament
In the New Testament, tithing is mentioned only a handful of times. Four references are in Hebrews 7, which concerns the story of Abraham and Melchizedek and the transition from the Levitical priesthood to Christ. The remaining references are found in Matthew 23:23, Luke 11:42, and Luke 18:12.
In Luke 18:12, the Pharisee boasts, “I give tithes of all that I possess.” This is not a command for Christ’s followers, but a reflection of the practice under the Law of Moses.
In Matthew 23:23 and Luke 11:42, Jesus reproves the Pharisees for their legalistic focus:
“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.”
Here, Jesus addressed those under the law before the cross—highlighting that the law, including tithing, was still in place, but also emphasizing that weightier spiritual matters were most important.
The Change of Covenant
God promised a new and better covenant.
Jeremiah 31:31-32 declared: “Behold, the days come, saith the LORD, that I will make a new covenant with the house of Israel, and with the house of Judah: Not according to the covenant that I made with their fathers...”
Hebrews 8:6 describes this New Covenant as “a better covenant, established upon better promises.”
Hebrews 8:13 declares: “In that he saith, A new covenant, he hath made the first old. Now that which decayeth and waxeth old is ready to vanish away.”
Hebrews 10:9 speaks of Jesus: “He taketh away the first, that he may establish the second.”
Hebrews 10:20 refers to “a new and living way, which he hath consecrated for us, through the veil, that is to say, his flesh.”
The first covenant included animal sacrifice, Sabbath observance, circumcision, and tithing—all rituals no longer binding after Christ’s death and resurrection.
When Was the Old Covenant Taken Away?
Hebrews 9:16-17 explains:
“For where a testament is, there must also of necessity be the death of the testator. For a testament is of force after men are dead: otherwise it is of no strength at all while the testator liveth.”
Ephesians 2:13-15 says,
“But now in Christ Jesus ye who sometimes were far off are made nigh by the blood of Christ. For he is our peace…Having abolished in his flesh the enmity, even the law of commandments contained in ordinances…”
Colossians 2:14 continues:
“Blotting out the handwriting of ordinances that was against us, which was contrary to us, and took it out of the way, nailing it to his cross.”
The Levitical Priesthood and the Change in Law
Hebrews 7 addresses the change of priesthood and the law of tithing:
Hebrews 7:5—“And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law…”
Verse 12—“For the priesthood being changed, there is made of necessity a change also of the law.”
Verses 18-19—“For there is verily a disannulling of the commandment going before for the weakness and unprofitableness thereof. For the law made nothing perfect, but the bringing in of a better hope did…”
The entire Mosaic system, including tithing, was abolished and replaced at the cross by Jesus Christ, our High Priest according to the order of Melchizedek (Hebrews 7:24).
New Testament Giving and Support for Ministry
The New Testament supplies a new and better approach for supporting the ministry:
1 Corinthians 16:1-2—“Upon the first day of the week let every one of you lay by him in store, as God hath prospered him…”
2 Corinthians 9:7—“Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.”
Scripture gives liberty regarding what proportion to give:
“It may be 5%, 10%, 20%, or even 100%—whatever the individual purposes in his heart.”
Support for ministry is permitted but not compulsorily required:
1 Corinthians 9:6,13-14:
“If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things? …Even so hath the Lord ordained that they which preach the gospel should live of the gospel.”
A Summary of the Scriptural Pattern
In summary:
The law of tithing was indeed a command for Israelites living under the first covenant, the Law of Moses.
That covenant, including animal sacrifices, the Sabbath, circumcision, and the tithe, was abolished at the cross of Christ.
The priesthood was changed; Yeshua Messiah, from the tribe of Judah, became our everlasting High Priest (Hebrews 4:15; 7:24).
For New Testament Christians, the law of tithing is replaced by cheerful, voluntary giving according to one’s own heart and means.
Just as animal sacrifices and circumcision are not binding commandments on the church, neither is the Old Testament tithe.
Final Encouragement
May God bless you as you search His Word for truth. Stand on what is written in Scripture alone, settling for nothing less than “thus saith the LORD.” If any error is found in this tract, it is the error of man; every truth comes only by the grace and wisdom of God. To Him be all the glory forever. May you be led by the Holy Spirit in generosity, service, and the fullness of New Covenant liberty in Christ.