Is tithing, that is, the practice of giving ten percent of one’s income to the Church,
mandatory for Christians?
1. WHAT IS TITHE?
The Hebrew word, masēr, and the Greek, dekate, both rendered ‘Tithe’ in the English
Bible, mean “a tenth part” or simply, “a tenth.” This is often taken to be a clear biblical
determinant of giving. However, there exist various understandings of what a tithe is, who
should pay the tithe, and to whom it should be paid. The Encyclopedia Americana defines tithe
as “the tenth part of produce or other income, paid voluntarily or under the compulsion of law
for the benefit of religious institutions, the support of priests and pastors, and the relief of
those in need.” This definition of tithe is all-inclusive and does not distinguish between
ecclesiastical tithes from church law and personal tithes from trade and agricultural produce.
2. ORIGIN OF TITHE GIVING
The origin of religious tithing can be traced to the ancient Near East. Many ancient
cultures practiced tithing in some form even long before biblical tithing was instituted.
Concerning the origin of tithe, the Encyclopedia of Religion writes, “in the ancient Near East lie
the origins of a sacred offering or payment of a tenth part of stated goods or property to the deity.
There was tithing in Babylon, Persia and an Egypt. The practice is known from Mesopotamia,
Syria-Palestine, Greece, and as far to the west as the Phoenician city of Carthage. Giving tithe
has been recognized as a holy deed. Often given to the king or to the royal temple, the ‘tenth’
was usually approximate, not exact. It was a command custom in the ancient world. Israel
was merely one among many ancient Near Eastern people who tithed their property, produce, or
currency.
3. TITHE IN BIBLE
3.1 Tithing in the Old Testament (OT)
3.1.1 Tithing Prior to the Mosaic Law
Before the law, Abraham was the first tithes giver (Gen. 14:17-24, Heb. 7:4) and Jacob was a
second .There was no God’s law to give tithes yet. Abraham gave tithes generously. But Jacob
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gave tithes according to his promised. Jacob run away from his brother Esau because he received
Esau’s blessing from his father by lying .On the way, he promised to God; “If God will be with
me and will watch over me on this journey I am taking and will give me food to eat and clothes
to wear, so that I return safely to my father’s house, then the Lord’s will be my God and
house ,and of all that you give me I will give you a tenth” (Gen.28:20-22).
3.1.2 Tithing in the Mosaic Law
There are three major passages related to tithing in the Mosaic Law: Lev 27:30-33, Num. 18:20-
28, Deut. 12:17-19; 14:22-27 and Deut. 14:22-29.. Examining each of these passages proves
very helpful in understanding the OT teaching on the tithe and the obligations it places on the
people of Israel.
[Link] The Levitical and Priestly Tithes (Numbers 18:20-28)
The Levitical Tithe, prescribed in Num. 18:20-24, was a compulsory tithe paid to the
Levites for their services to the temple and the congregation and more importantly for not
receiving an inheritance of land. When the Levites had received the tithes from the Israelites,
that which God gave them as their “inheritance”, they in turn were expected to give a tithe of the
tithe received to the priests “not only an offering but was a sacred gift to Yahweh.” This first
tithe, then, supports the ministry of the Levites among the people of God.
[Link] The Festival Tithe (Deuteronomy 12:17-19; 14:22-27)
Deut. 12:17-18 introduces the second annual tithe, which is more fully explained in
14:22-27. This tithe is distinct from the tithe in Num. 18:21 in at least three respects.
First, while the Levitcal Tithe (Num. 18) goes directly to the Levites (with a tithe of the tithe
going to the priests), the festival tithe (Deut. 12) is consumed by the very people who gave it.
Second, while Num. 18:31 allows the Levites to eat the tithe “anywhere”; Deuteronomy 14
restricts the eating of the Festival Tithe to the place (Jerusalem) eventually determined by the
LORD. Third, the Levitical Tithe was to provide an inheritance for the Levites (and priests), but
the purpose for the Festival Tithe was to teach the Israelites the fear of the LORD. (Deut 14:23).
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This second tithe provides for generous hospitality for God’s people to share together in as a
community.
[Link] The Charity Tithe (Deuteronomy 14:28-29)
The third tithe was the tithe for the poor. According to Deut. 14:28-29, this tithe was
given only every third year. While the previous tithes were to be given either every year or
during feasts, this third tithe, the charity (poor) tithe, was to be given every three years. It was
taken to the doors of the homes of the beneficiaries every third year, so that the local Levites,
strangers, orphans and widows were able to eat from it. The benefits of this tithe were Yahweh’s
blessing of the actions and the work of the person giving the tithe.
3.1.3 Tithing after the Exile
Tithing played an important role in the reconstruction of Jerusalem and the Jewish
Temple in post-captivity Jerusalem. Tithing, keeping the Sabbath, and observing the
Deuteronomic Law made up the foundation of the spiritual revival among the Jews that returned
to Jerusalem under Zerubbabal, Ezra, and Nehemiah.
Nehemiah and Malachi, both post-exilic books, were written to the same people.
Nehemiah 10:35-39 is a summary of the covenant renewal under the leadership of Nehemiah.
The people pledged to bring the annual tithes and other offerings. These tithes would be
collected by the Levites in the Levitical cities (Neh. 10:29, 37b), and under the supervision of the
priests, the Levites would bring the tithe of the tithes to the house of God, to the chambers, into
the storehouse (Neh. 10:38).
The context for Malachi 3:8-10. First, there had been a storehouse designated to store the
offerings, first fruits, and daily portions of the tithes for the priests and Levites who were
ministering during their weekly service in turns (Neh. 12:44, 47). Second, Eliashib, the high
priest, had emptied this storehouse to make room for Tobiah. Third, neither tithes nor offerings
were included among the items brought back into the storehouse because they had been stolen by
the priests (Neh. 13:8-9). Thus, up to this point the storehouse was empty. It is within this
context that Yahweh raised the question, will a person rob God? He added, “Yet you have
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robbed me” (Malachi 3:8a). Anticipating the people’s natural enquiry, how do we rob God,
Yahweh responded, “in tithes and offerings” (Malachi 3:8a).
3.2 Tithing in the New Testament
Although the principle of tithe predates the law (Gen. 14:20; 28:22), no instruction in
Acts or in the epistles suggests that tithing should be practiced by Christians. Tithes receive very
little attention in the New Testament. Although this is the case, the law of tithing was never
abolished in the New Testament. In fact, Jesus validated it. One author points out: “We read
nowhere that Jesus and his disciples cancelled the bringing of the tithe.
Several New Testament passages refer to tithing. 2 Corinthians 9:7- 13 alludes to the
practice, although it does not specifically mention it. In Matthew 23:23, Luke 11:42 and 18:12
giving of tithes is cast in a negative light because of the way it was often practiced with no
regard for justice, the love for God, mercy and faith.
In Matthew 23:23 (cf. Luke 11:42) Jesus condemned the scribes and Pharisees for their
wrong motive of giving tithes. Many take this passage to be Jesus’ endorsement of tithing.
Others disagree. However we need to understand, if Jesus had neglected the tithe, the Pharisees
would have raised charges against him. Furthermore, if Jesus really wanted to abolish tithing, he
could have declared the tithe invalid, even to strengthen his condemnation of the Pharisees.
Hebrews 7 reflects that in Abraham the whole people of God gave tithes to Melchizedek,
because he was in fact representing Christ. So the principle that Christ should be honored as the
Priest and King by giving tithes should be maintained. From this it can be deduced that tithing is
as old as the shadow and it therefore cannot fall away.
In the New Testament, emphasis is on the gratitude of the giver who gives from the heart
and gives freely and willingly. It is an individual responsibility to give in proportion to God’s
blessings (cf. Deut. 16:17; 1 Cor. 16:2). It becomes more evident that the New Testament
emphasizes the attitude with which one gives, instead of only the act of giving. The attitude
must accompany the act.
4. WRONG MANNER OF TITHING
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4.1 Un-exact Amount or Number in Tithing
According to the Law of Moses, God gave how to pay tithes in detail, such as money, and
things, etc. But their tithes become un-exactly. They gave tithes because of the law. Some time,
they taught that it is like a tax to God. For those who do not know about giving tithes well, they
give tithes un-exactly. For example, when they get a hundred of paddy, they give only eight
instead of giving ten. They failed to give tithes in exactly. In this way, interesting upon tithing
became weak.
4.2 Outnumbering the rule of Tithing
In the history of Israel, because of they followed the other gods they forgot how to give tithes
and offering. Even they gave a tithe which was outnumbering giving tithes. They give tithes but
not fully.
5. THE CAUSES OF WRONG TITHING
5.1 Wrong Interpretation of tithing principle
People stopped giving tithes because they didn’t understand it right. For those who stop tithing
in the church said:
A. They talked about voluntary, willing and cheerful as an offering. They teach about
tithe which concerns the Law of Moses. Tithe belongs to the Old Testament, for
Israel, but today believers are in the church, and believers are the children of God by
the grace.
B. The local church does not have the same function as the temple did. The church is not
store house.
C. The Mosaic Law was expressly set aside for Christian.
D. The command to tithes in the Old Testament is not carried into the New Testament
relatives.
These are few misconceptions and misunderstanding stop tithe in the church today.
5.2 Intending to earn Favor from men
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For those who stop tithing in the church said that Jesus did not said to give tithes but he rebuked
to the tithes givers. Yes, Jesus rebuked to Pharisees not because of giving tithes but because of
their seeking favor from men. The men of God in the Bible gave their tithes and blessed. They
did not looking for men’s favor, they were looking for God’s present.
5.3 Excuses for helping others
In the Old Testament, God said that some tithes (tithes in third years) to use in helping poor’s,
strangers, orphanages…etc. Many people now think and take the advantage that instead of giving
to church I can help other poor people. It becomes one of the reasons to stop tithing. It is good
work to help others, but the tithe must be given to the church.
5.4 Tithing as unnecessary requirement from the Lord
God does not need things from human being because He possesses everything, He can do
everything. This is another excuses for stopping tithe.
6. THE CONSEQUENCES OF NOT GIVING TITHING
The consequences of wrong tithing and stopped tithing are many. Few are listed as following:
6.1 Spiritual Consequences: Malachi 3:8-9
This passage from Malachi highlights the spiritual consequence of withholding tithes,
suggesting that it leads to being under a curse and estrangement from God. By not tithing,
individuals and the community miss out on the blessings God has promised to those who are
faithful in their giving. Malachi 3:10 promises that those who bring the whole tithe will see God
open the floodgates of heaven and pour out so much blessing that there will not be room enough
to store it. The absence of these blessings can be seen as part of the curse.
6.2 Community and Social Consequences: 1 Corinthians 9:13-14
This verse emphasizes the importance of financial support for those who minister to the
community, indicating that failure to give tithes affects the sustenance of religious leaders and
the spread of the gospel.
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6.3 Financial Impact: Malachi 3:10
This verse suggests that giving tithes opens the door to God’s blessings, implying a potential
financial impact for those who faithfully tithe.
6.4 Personal Growth and Fulfillment: Acts 20:35
This verse from Acts highlights the principle of blessing associated with giving, suggesting that
those who tithe experience personal fulfillment and blessings from God.
6.5 Impact on Religious Institutions: 1 Timothy 5:17-18
This passage underscores the biblical principle of supporting those who minister in the church,
indicating that failure to give tithes affects the ability of religious institutions to adequately
compensate their leaders and carry out their ministries.
6.6 Cultural and Generational Effects: Deuteronomy 6:6-7
This passage emphasizes the importance of passing down religious teachings and practices to
future generations, suggesting that failure to give tithes could disrupt this intergenerational
transmission of faith.
These biblical references and descriptions provide a foundation for understanding the
consequences of not giving tithing within a biblical context.
7. PURPOSE OF TITHING OR WHY WE NEED TO GIVE TITHE?
1) God is the Ultimate Receiver of Tithe: Leviticus 27:30, this verse clearly states that the
tithe belongs to the Lord and is considered holy. It reinforces the idea that the act of tithing is
a way of dedicating a portion of one’s resources directly to God.
2) Acknowledgment of God’s Sovereignty: Deuteronomy 14:22-23, tithing serves as a
constant reminder that all resources come from God. It is an act of worship that
acknowledges His sovereignty and fosters reverence for Him.
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3) Support for the Church and Ministry: Numbers 18:21, just as the Levites were supported
by the tithes, modern tithing supports church operations, pastoral staff, and ministry
programs. It ensures that the church can continue its work and outreach efforts.
4) Provision for the Needy: Deuteronomy 14:28-29, tithing helps provide for those in need,
such as the poor, orphans, widows, and strangers. It reflects God’s heart for justice and
compassion, ensuring that resources are available to support vulnerable members of the
community.
5) Blessings and Prosperity: Malachi 3:10, God promises to bless those who faithfully bring
their tithes. This act of obedience invites God’s provision and abundance into our lives,
demonstrating His faithfulness and generosity.
6) Obedience to God’s Command: Malachi 3:8, tithing is an act of obedience to God's
command. By giving our tithes, we align ourselves with God’s directives and avoid the
spiritual consequences of withholding what rightfully belongs to Him.
7) Purpose of Tithing—Reveals that God is First— By establishing the tithe, God made
provision for individuals to express their acknowledgement of His ownership and sustaining
power in their lives (Gen 28:20-22; Ps. 24:1; Ps. 116:12-14).
8. HOW TO TITHE?
8.1Tithing from gross income: A tithe is typically 10% of your income. When we examine the
biblical instructions regarding tithing, there isn’t a specific directive on whether to tithe before or
after deducting expenses. However, the principle of tithing is often understood as giving the first
and best to God. This suggests that tithing would ideally be calculated from one’s gross income,
before any deductions or expenses are taken out. Additionally, in Malachi 3:10, it says: “Bring
the whole tithe into the storehouse, that there may be food in my house.” This verse implies
bringing the full tithe without deductions. The “storehouse” is often interpreted as the place of
worship or the house of God, indicating that the tithe should be given in its entirety. Therefore,
based on biblical principles and interpretations, tithing is commonly understood to be calculated
from gross income, before expenses are deducted. This approach aligns with the idea of giving
the first fruits and honoring God with the entirety of one’s income. Calculate 10% of your gross
income to determine the amount to tithe.
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8.2 Calculate the Tithe:
8.2.1 Record Your Gross Income: Keep track of all the income you receive from selling betel
leaves, including the full amount received on the day of sale as well as any partial payments
promised for a later date.
8.2.2 Calculate Gross Weekly Income: Add up the total income you receive from selling betel
leaves in a week. This total represents your gross weekly income.
8.2.3 Determine the Tithe: Calculate 10% of your gross weekly income. This amount represents
your tithe, which is to be given to honor God before any expenses are deducted.
8.2.4 Set Aside the Tithe: Once you’ve calculated the tithe amount, set it aside as a dedicated
portion of your income for giving.
Let’s say you’re a betel leaf cultivator in Bangladesh, and over the course of a week, you sell
your betel leaves on four days. Here’s a simplified scenario:
Day 1: You sell betel leaves for 800 BDT
Day 2: You sell betel leaves for 300 BDT
Day 3: You sell betel leaves for 2000 BDT
Day 4: You sell betel leaves for 500 BDT
Total Gross Weekly Income = 800 + 300 + 2000 + 500 = 3600 BDT
Now, let’s calculate the tithe based on this gross income: Tithe = 360 BDT
So, according to this example, your tithe for the week would be 360 BDT. This amount is to be
set aside and given as a tithe to honor God before any expenses are deducted. After setting aside
the tithe, you would then budget and manage the remaining income to cover expenses such as
labor costs, transportation, taxes, and other overheads associated with your betel leaf cultivation.
This approach ensures that you prioritize giving back to God from your income while also
managing your finances responsibly to sustain your livelihood.
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8.3 Give consistently: 1 Corinthians 16:2, develop the habit of giving regularly. Whether it’s
weekly, bi-weekly, or monthly, consistency in tithing helps maintain financial discipline and
ensures ongoing support for the church’s needs.
8.4 Choose the Right Place to Tithe: Malachi 3:10, the “storehouse” typically refers to your
local church where you receive spiritual nourishment and fellowship. Ensure your tithe goes to
your local congregation to support its ministries, operations, and community outreach. If you
feel uncomfortable openly displaying your tithe during church services, use an envelope for
privacy. Place your tithe inside the envelope and securely seal it. To ensure proper record-
keeping and accountability, write your name or initials on the envelope along with the date and
the amount of your tithe. During the church service, when the offering is collected, discreetly
place your tithe envelope in the collection bag or plate.
8.5 Give with the Right Attitude: 2 Corinthians 9:7, Tithe with a joyful heart, not out of
obligation or guilt. Your attitude in giving matters to God. Approach tithing as an opportunity to
bless and be blessed, reflecting a heart of gratitude and generosity.
By applying these practical teachings, believers can effectively practice tithing, honor
God, support their local church, and experience the blessings and growth that come from faithful
giving
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