The Bible teaches tithing — giving 10% — as a foundational practice in the Old Testament, but the New Testament reframes the question entirely. Rather than a fixed percentage, the New Testament calls believers to give generously, sacrificially, and cheerfully. The two testaments aren't in conflict; they tell a progressive story about what it means to hold money loosely and trust Stewardship to God.
Where the 10% Comes From {v:Leviticus 27:30}
The word Tithe simply means "a tenth." Under the Mosaic law, Offerings and tithes were woven into Israel's national life. There were actually multiple tithes — one to support the Levites who served the temple, one for national festivals, and one every third year for the poor. When you add them up, some scholars estimate ancient Israelites gave closer to 23% annually. The famous passage from Malachi — often quoted in stewardship sermons — frames withholding the tithe as robbing God:
"Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need." (Malachi 3:10)
This was addressed to a specific covenant community in a specific historical moment, and it carried real weight. But it also raises a question: does that covenant still bind Christians?
A Practice Older Than the Law {v:Genesis 14:18-20}
Interestingly, tithing predates the Mosaic law entirely. Abraham gave a tenth of his spoils to Melchizedek, the priest-king of Jerusalem, after a military victory. No command was issued — it was a spontaneous act of worship and acknowledgment that victory came from God. This suggests tithing touches something deeper than legal obligation. It's a posture of the heart: recognizing that everything belongs to God and returning a portion as an act of trust.
The New Testament Reframe {v:2 Corinthians 9:6-8}
Paul never quotes the tithe law when addressing giving. Instead, he lays out a different principle:
"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." (2 Corinthians 9:6-7)
The New Testament standard isn't a floor — it's a disposition. Generosity should flow from gratitude, not obligation. That said, Paul holds up the Macedonian churches as a model, noting they gave "beyond their means" even in extreme poverty. The New Testament vision for giving often exceeds 10%, not because a rule demands it, but because transformed hearts tend toward generosity.
Does 10% Still Apply? {v:Matthew 23:23}
Here's where thoughtful Christians genuinely disagree. Some argue that tithing remains a useful, God-ordained starting point — a practical discipline that trains the heart and funds the local church. Others argue that Christians are no longer under the Mosaic law and shouldn't feel condemned for not reaching a specific percentage. Both camps agree on the core: followers of Jesus are called to give, and to give generously.
Jesus himself affirmed tithing among the Pharisees — though pointedly, not as the main event:
"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." (Matthew 23:23)
Tithing, in other words, is a good thing — but it's never a substitute for the broader life of Stewardship that includes time, relationships, justice, and care for others.
The Practical Question
A reasonable way to read the whole of Scripture: treat 10% as a wise, historically grounded starting point, not a ceiling. Give consistently to your local church. Give additionally to the poor and to work you believe in. And hold the percentage loosely — the goal isn't to hit a number and feel done. The goal is a life oriented around the conviction that your resources aren't ultimately yours.
Money is one of the few subjects Jesus addressed more than almost any other. The question the Bible keeps asking isn't "Did you give 10%?" It's "Do you trust me with all of it?"