Is Tithing Mandatory?

An Israelite Law

The question is often asked whether Christians are required to give ten percent of their income to their church or a Christian organization. In many churches, this is presented as biblical teaching. Yet closer examination shows that Scripture teaches something else. The law of the tithe belongs to the legislation God gave to Israel. It is part of the same covenant to which circumcision, the Sabbath, the sacrificial service, and the priestly service also belong. Imposing an Israelite legal provision on believers from the nations is therefore a form of Judaizing. Paul strongly opposed imposing the law of Moses on believers from the nations. Believers are not under the law of Moses, but under the grace of God.

Anyone who claims that believers today are required to tithe must therefore first demonstrate where Paul declares this Israelite law applicable to the Ecclesia. Yet precisely such Scriptural proof is absent.

For the Levites

Moreover, the tithes had a very specific destination. God did not give them to priests in general, much less to pastors or evangelists, but exclusively to the tribe of Levi.

21 As for the sons of Levi, behold, I give all the tithe in Israel as an allotment in exchange for their service in which they are serving, the service of the tent of appointment. – Numbers 18:21

The reason is stated immediately: the Levites received no allotment in the land as the other tribes did. Their support was therefore provided for in a special way. Nowhere does the New Testament teach that elders or preachers have taken the place of the Levites. That entire idea is based on the unscriptural notion that the Ecclesia in our day is Israel.

Produce of the Land

Another misunderstanding is that the Bible supposedly speaks of a tenth of a person’s income. The law, however, says something entirely different. The tithes concerned the produce of the land of Israel: grain, new wine, oil, fruit, and the increase of cattle and flocks (Leviticus 27:30–33). Scripture nowhere speaks of a tenth of wages, commerce, fishing, industry, or other earned income. Anyone who teaches today that every believer should hand over ten percent of their salary is teaching something that simply does not appear in the Bible.

Abraham and Jacob

It is often pointed out that Abraham gave tithes long before the law was given. That is true, but he did not give a tenth of his income or possessions. He gave a tenth of the spoils of war he had taken (Genesis 14:20). Moreover, his action is nowhere made into a rule. Jacob also once promised to give a tenth (Genesis 28:22), but likewise as a voluntary vow. Neither account supports the conclusion that tithing is obligatory for all believers.

Jesus Under the Law

The main argument in favor of tithing is usually drawn from Jesus’ words:

Now these it was binding for you to do, and not leave those. – Matthew 23:23

But to whom was He speaking? To the Pharisees. The temple was still standing. The Levites were still performing their service. The law of Moses was still fully in force. The Lord was simply confirming the obligations that applied to Israel. In the same way, He instructed a healed leper to bring his offering, and He paid the temple tax. No one would conclude from this that Christians today must still offer animal sacrifices or pay the temple tax. Why should tithing be any different?

Paul on Giving

Perhaps the most striking thing is what Paul does not write. He deals extensively with the financial support of those who proclaim the evangel. In 1 Corinthians 9, he argues that anyone who proclaims the evangel is entitled to live from the evangel, even though Paul himself deliberately never asked for financial support. In 2 Corinthians 8 and 9, he exhorts believers to be generous toward the poor in Judea. In Philippians 4, he expresses thanks for support he received. In 1 Timothy 5, he writes that elders who lead well are worthy of double honor. Yet nowhere does he appeal to the law of the tithe.

That is remarkable. If the Ecclesia truly stood under that law, Paul, of all people, could have cited the relevant Scriptures. His silence on this very point is therefore telling. He never bases giving on the law of Moses, but always on the grace of God.

Giving Under Grace

This by no means implies that believers should not give. On the contrary. Scripture calls for generous giving.

Each according as he has proposed in his heart, not sorrowfully, nor of compulsion, for the gleeful giver is loved by God. – 2 Corinthians 9:7

That is an entirely different starting point from a legally prescribed percentage. The law prescribes what a person ought to give; grace makes people cheerful givers from within. The motive is not a prescribed tenth, but a heart touched by God’s grace. Whoever lives out of the abundant riches God gives will joyfully share with others.

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