Are Christians Obligated to Tithe?

Discussing tithes is like tiptoeing through a minefield. It’s so touchy that many pastors won’t even discuss the subject. Should Christians tithe? If so, is it based on our gross or net income? What if we are in debt? Does outside income (like gifts and scholarships) count towards my tithe? The questions go on and on.

First, let’s clarify exactly what we mean when we use the word “tithe.” Some folks use “tithe” to mean any gift towards God’s work (usually through a church), so if by tithe you mean giving generously, then yes, Christians should tithe. That is the model provided by the early church (2 Cor 8, Acts 4) and is in accordance with the teaching of Jesus and the apostles.

However, the word tithe comes from an Old English word meaning tenth. When we hear exhortations from preachers to tithe, they typically mean that we should give 10% of our income to the church. When used this way, the biblical basis for tithing becomes murky. Nowhere does the Bible describe the early church as requiring believers to contribute 10% (or any percentage) of their income. Therefore, we have to look at Mosaic law (or elsewhere) for the 10% requirement.

Yes, there is a requirement to give 10% in the Mosaic law of the Old Testament. One tenth of all that the land produced was required to be gathered annually (Deut 14:22-27). But that 10% is not as clear-cut as it may seem. First of all, it applied only to grain, wine, oil, and animal husbandry, not all income. Carpenters, blacksmiths, weavers, fishermen, field hands, merchants and so forth weren’t required to contribute to this offering (called the second tithe, or ma'aser sheni).

But that 10% gift was not all that was required under the Mosaic law. Not even close. There is the first tithe, or ma'aser rishon (Num 18:21-26). And there was the poor tithe, or ma'sar ani, collected every 3 years (Deut 14:28-29). Again, these tithes were agricultural only, so did not apply to many (most?) people in Israel. However, these tithes didn’t cover everything the people were required to give. There were also the many offerings—some required, some voluntary—that the Mosaic law defined. These included the sin offering, guilt offering, burnt offering, peace offering, grain offering, and drink offering. Again, while not technically a tithe, they were offerings provided by the people and need to be included when considering what Israelites gave. When we add all this up, tithes and other giving would easily surpass 20%.

Then is the standard for Christians to be 20% or more, rather than 10%? No. First of all, the whole system for tithing under the Mosaic law has been removed. God destroyed the temple, the formal priesthood, and the system that supported it. In the book of Hebrews, chapters 8 and 9 make clear that the formalities of the Mosaic structure have passed away. This includes the tithes and offerings the law required.

So, what are we as Christians required to give? Well, we are “required” to give nothing. Our salvation was paid for by Christ in his atoning death and resurrection. There is no requirement to tithe any certain amount. What should flow from our hearts as Christians is an overwhelming generousness to those in need. How much should that be? A good guideline is what Paul told the Corinthian church: "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" (2 Cor 9:6-7). If that isn’t clear enough answer for you, then you are asking a hard question. Ask a hard question and you may get a hard answer: as Jesus told the rich young ruler who persisted in wanting to know what he could do to inherit eternal life, "If you want to be perfect, go, sell what you have and give to the poor, and you will have treasure in heaven; and come, follow Me" (Matt 19:16-22).

Give as God leads you to give and as those around you have a need.