Tithing before the Law
“And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.”
The first tithe in the Bible comes centuries before Moses. After rescuing his nephew Lot, Abraham met Melchizedek, king of Salem and “priest of the most high God,” and gave him a tenth of everything he had taken (Genesis 14:18–20). The letter to the Hebrews later points back to this moment (Hebrews 7:1–10).
Jacob made a similar vow at Bethel: “of all that thou shalt give me I will surely give the tenth unto thee” (Genesis 28:22). In both cases the tenth was a response to what God had already done, not a fee paid to get something from him.
Tithing in the Law of Moses
“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.”
Under the Law, the tithe became a standing command. A tenth of the crops and the herds belonged to the LORD.
- For the Levites. The tribe of Levi received no land, so the tenth was given to them “for an inheritance, for their service which they serve” (Numbers 18:21).
- For worship and celebration. A tithe was brought to the place God chose and eaten there with the household, “that thou mayest learn to fear the LORD thy God always” (Deuteronomy 14:22–27).
- For the poor. Every third year the tithe was stored locally for “the Levite… and the stranger, and the fatherless, and the widow” (Deuteronomy 14:28–29).
Bible scholars disagree on whether these describe one tithe used in different ways or several separate tithes. If they were separate, Israel’s regular giving was well above ten percent, before any freewill offerings.
Malachi 3:10: “Bring ye all the tithes”
The best-known tithing verse comes from the last book of the Old Testament. Israel had returned from exile, but the people and priests had grown careless, and the temple storehouse was empty. God called them to bring the whole tithe and “prove me now herewith.”
It is the only place in Scripture where God invites his people to test him, and it was spoken to a nation under the Mosaic covenant about the temple. Read in context, it is a call back to faithfulness and trust, not a formula that turns giving into a financial return. We look at the verse in detail in Malachi 3:10 explained.
What Jesus said about tithing
“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.”
Jesus did not abolish the tithe here; he said the Pharisees should have kept it and the weightier matters. But his sharpest words were about the heart behind it. The Pharisee in Luke 18 boasted, “I give tithes of all that I possess” (Luke 18:12), and went home less justified than the tax collector who only asked for mercy.
The widow who put two mites into the treasury gave far less than a tenth of anyone else’s gift, yet Jesus said she gave more than all of them, because “she of her want did cast in all that she had, even all her living” (Mark 12:44). God measures giving by what it costs us, not by the amount.
Giving in the early church
None of the New Testament letters commands a tithe. Instead, the apostles describe giving that is:
- Regular and planned: “Upon the first day of the week let every one of you lay by him in store, as God hath prospered him” (1 Corinthians 16:2).
- Proportional: “as God hath prospered him”, so more income means more giving.
- Generous, even sacrificial: the Macedonian churches gave “beyond their power” out of deep poverty (2 Corinthians 8:1–3).
- Willing and cheerful: “not grudgingly, or of necessity: for God loveth a cheerful giver” (2 Corinthians 9:7).
- Supporting those who teach: “they which preach the gospel should live of the gospel” (1 Corinthians 9:14).
Do Christians have to tithe today?
Faithful Christians hold three main views:
| View | What it says | Main reasoning |
|---|---|---|
| The tithe still applies | Ten percent is the minimum God asks of every believer. | Tithing came before the Law (Abraham), and Jesus affirmed it in Matthew 23:23. |
| Ten percent as a guideline | The tithe is not a command for the church, but it is a wise starting point. | The New Testament asks for proportional, generous giving, and a tenth is a tested benchmark. |
| Grace giving | There is no fixed percentage; give as you purpose in your heart. | The tithe belonged to the Mosaic covenant; 2 Corinthians 9:7 leaves the amount to the giver. |
Notice what all three share: give first, give regularly, give in proportion and give gladly. The disagreement is mostly about whether ten percent is a floor. Few teachers in any camp would say a Christian who can give more should stop at ten.
Practical questions
- Where should I tithe? Most teachers say the local church that feeds and shepherds you comes first; many families also give to missions and to people in need.
- Gross or net? Scripture does not say. We set out both cases in should you tithe on gross or net income?
- While paying off debt? Most Christian financial teachers encourage giving something consistently, even while getting out of debt. See what the Bible says about debt.
- Is it tax-deductible? Gifts to churches can be deductible in the US, but the rules depend on how you file and they change. IRS Publication 526 has the details, or ask a tax professional.
- Will God make me rich if I tithe? Scripture promises that God provides for his people, not that tithing pays a return. Be wary of anyone who uses Malachi 3:10 to promise wealth.
If you want to see the numbers, our tithe calculator works out a tenth of your gross and take-home pay per year, month, paycheck and week.
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Work out your tithe on gross and net incomeCommon questions
What is the biblical definition of tithing?
A tithe is a tenth. In the Old Testament it was a tenth of the increase of the land and the herds, given to support the Levites, the worship of God and the poor.
Is tithing required in the New Testament?
The New Testament letters never command a tithe. They call for regular, proportional, generous and cheerful giving. Christians disagree on whether ten percent is still the minimum or a wise guideline.
Where in the Bible does it say to tithe 10 percent?
Leviticus 27:30, Numbers 18:21 and Deuteronomy 14:22–29 set out the tithe in the Law. Abraham’s tithe is in Genesis 14:20, and Malachi 3:10 is the best-known call to bring the whole tithe.
Does God promise to bless people who tithe?
Malachi 3:10 promised blessing to Israel for returning to faithfulness. Scripture does promise that God provides for his people, but it never presents tithing as a way to get rich.
Sources
General education only, not personal financial, insurance, tax or legal advice. See our disclaimer.
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