The New Testament mentions tithes eight times in seven verses. Of these instances, three appear in the gospels, and five come from the Book of Hebrews. Not once is giving tithes mandated in the New Testament. Yet, most Christian denominations promote tithing and rely on it as the financial basis for paying the clergy. So, is contemporary tithing in the Christian context based on biblical teaching? If so, is it founded on Old Testament teaching? And if so, how does the Old Testament context translate to modern times?
The New Testament on Tithing
Most texts on tithing in the New Testament come from the Book of Hebrews, while the gospels mention it three times, and each instance relates to a practice of the Pharisees. Let’s deal with these two frameworks separately.
Tithing in the Gospels
The Pharisees dedicated themselves to strict observance of their religion, traditions, and cultural heritage. They vehemently opposed Christ’s ministry.
In Matthew 23:23 and Luke 11:42, we find two accounts of the same event, mentioning the diligence with which the Pharisees exercised the biblical injunction to tithe. Jesus rebuked the fervor with which they tithed mint, dill, and cumin while neglecting more significant matters. Mint was not typically mass-produced but grown in the home garden. Since it was not an industry the Pharisees engaged in, tithing on it shows extreme legalism. Likewise, with the seeds of dill and cumin which the Jews used as seasoning and spice. Tithing on the produce of these minute seeds indicates radical legalism—following the letter of the law, though the heart of the law eluded them.
Jesus’s rebuke of the Pharisees and scribes was about them neglecting other issues that matter much more while being commendably diligent with their tithes. Jesus said “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. You blind guides, straining out a gnat and swallowing a camel!” (Matthew 23:24)
Both gnats and camels are unclean animals. Leviticus 11 prohibited God’s people from eating unclean food. Jesus compared giving tithes on little things to straining out gnats and compared neglecting justice, mercy, and faithfulness to swallowing a camel. They focused on that which is much less weighty though still required by Old Testament law. Matthew 23:24 by no means negated the obligation to give.
In the Luke account, the author says: “But woe to you Pharisees! For you tithe mint and rue and every herb, and neglect justice and the love of God. These you ought to have done, without neglecting the others.”
The implication is the same as in the passage from Matthew, although the verbiage differs.
The only other reference to tithes in the gospels records a Pharisee praying in public and proclaiming his own virtue. Luke 18:11-12 states: “The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector. I fast twice a week; I give tithes of all that I get.’” Jesus pointed out that the Pharisee was exalting himself by focusing on his good works. None of the instances in the gospel mandates tithing, though the first two reflect positively on the practice as long as more important expressions of justice and love for God are not neglected.
Tithing in Hebrews
Tithing comes up in Hebrews (7:4-10) when the author discusses the priestly order of Melchizedek. He mentions the first instance of a tithe given in scripture, though the narrative in Genesis does not call it a tithe by name. The principle of a tithe preceded the origin of Israel since Abraham gave a tenth of his spoils to Melchizedek, a high priest of God.
Hebrews does not speak to the contemporary practice of paying tithes. The narrative uses the principle of tithing to show the supremacy of the priesthood in the order of Melchizedek compared to that of the priesthood in Israel. It does not contribute to our understanding of the practice of tithing in the Christian context.
Giving in the New Testament
The Old Testament tithing system draws from agriculture and animal husbandry. All the examples used were based on crops, livestock, and produce without mentioning income from crafts or trades. The New Testament does not have such a blind spot or limitation when it speaks of giving.
Paul uses an agricultural metaphor to explain the principles behind Christian giving. “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. And God is able to make all grace abound to you, so that having all sufficiency in all things at all times, you may abound in every good work.” (2 Corinthians 9:6-8). He expands on this idea at the end of the chapter.
Jesus also promoted joyful giving during his ministry, linking giving to the measure of blessing (Luke 6:38). This link, however, is often exploited to extract money from people who have little, with a promise of exponential reward.
The New Testament teaching on giving includes areas the Old Testament addresses with a second tithe. These are caring for the needy, widows, and orphans (Acts 2:44-45, James 1:27). Giving to the needy should, however, be done in humility and not to be seen doing it (Matthew 6:1-4).
So, where Old Testament tithing revolved around a percentage, the New Testament does not have a number in mind, but rather promotes the idea of giving according to how much blessing the giver has received. Blessings will follow accordingly (Luke 6:38).
It becomes a matter of the heart rather than a number. Unlike the Pharisees, who calculated the precise amount, Christian giving reflects the gratefulness and faith of the person freely donating from the abundance received from God.
The New Testament does not limit its examples of the source of abundance to agriculture or animal husbandry. It does, however, draw from Old Testament texts to argue its point (1 Corinthians 9:9, 2 Corinthians 8:15, 9:9, and 1 Timothy 5:17-18). Note that free will giving did occur in Old Testament times in addition to tithes (2 Chronicles 31:5-6).
Tithing or Giving in Christianity?
Many Christians believe that only those commands and instructions from the Old Testament that the New Testament repeats are relevant to Christianity. That is why they agree with upholding nine of the Ten Commandments repeated in the New Testament but reject the observance of the seventh-day Sabbath. There is no New Testament verse that explicitly mandates Sabbath observance.
The prohibition on necromancy in the Old Testament (Deuteronomy 18:10-12, Leviticus 19:31), for example, is not repeated in the New Testament, neither is the obligation to tithe. A person who holds to the view that repetition in the New Testament determines the mandate for observation by Christians must reject tithing and Sabbath observance while allowing necromancy. It is an untenable position.
The continued observance of tithing requires the transfer of the role of the priests to that of the clergy in the Christian context. The issue here is inheritance. One reason for tithing was that the Levites did not inherit land like the other tribes of Israel, therefore, they could not practice agriculture and animal husbandry at scale as the other tribes did. Their work was related to the Tabernacle and Temple service. But how does that translate to contemporary pastoral ministry?
When Paul addressed the matter of remuneration for those who work in gospel ministry, he never called for the use of tithes. He did, however, allude to the practice, saying: “Do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar share in the sacrificial offerings? In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel.” (1 Corinthians 9:13-14). However, in the very next verse, he emphatically states he has never used that right or asked for such a provision.
In 1 Timothy 5:17-18, Paul uses an Old Testament principle taught in Deuteronomy 25:4 to show that living from the work done in ministry is not prohibited. That said, Paul does warn against exploitation by those who preach. “They must be silenced since they are upsetting whole families by teaching for shameful gain what they ought not to teach.” (Titus 1:11).
Strictly speaking, instead of a tithe, the New Testament promotes free will giving that may supersede a tenth of the believer’s income, depending on what they are willing to donate to the ministry with joy.
