Does the New Testament believer need to tithe?

Inflation, rising gas prices, and taxes….no one likes any of these! You can complain about these things all you want, but what can you, single-handedly, really do about it? We live in a society of laws. Some we like (when they benefit us) and some we don’t. Governments and governmental structures determine things that affect your everyday life, and sometimes there is very little you can do about it! Instructions for believers in the current church age are clear.

Romans 13:1 Let every soul be subject unto the higher powers. For there is no power but of God: the powers that be are ordained of God. 2 Whosoever therefore resisteth the power, resisteth the ordinance of God: and they that resist shall receive to themselves damnation. 3 For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same: 4 For he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain: for he is the minister of God, a revenger to execute wrath upon him that doeth evil. 5 Wherefore ye must needs be subject, not only for wrath, but also for conscience sake. 6 For for this cause pay ye tribute also: for they are God’s ministers, attending continually upon this very thing. 7 Render therefore to all their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honour to whom honour.

So, Christian, we obey the laws that our government sets forth, or we face certain consequences. We pay our taxes, or the IRS comes after us. As much as possible, we strive to live a peaceable life that honors God and submits to the laws of man. 

When it comes to paying a tithe to your church, you need to ask the right question first – are you under the law to do so? To tithe or not to tithe is NOT the right question for the New Testament believer. For the Old Testament Jew, it was not a question at all — it was the law. The nation of Israel had a government, along with their own governmental systems, laws, and statues that had been given to them by God.

Exodus 18:15 And Moses said unto his father in law, Because the people come unto me to enquire of God: 16 When they have a matter, they come unto me; and I judge between one and another, and I do make them know the statutes of God, and his laws.

Leviticus 26:46 These are the statutes and judgments and laws, which the LORD made between him and the children of Israel in mount Sinai by the hand of Moses.

One of those laws was the requirement of every Jewish person to pay a tithe. The word “tithe” means a “tenth part” or “one tenth.” The first mention of the tithe in the Bible is found in Genesis 14 concerning Melchizedek: 

Genesis 14:20 And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.

Before the law, God had already established the principle of tithing — or giving a tenth part of what you have. Later, this became a law for every Israelite.

Leviticus 27:30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD’S: it is holy unto the LORD. 31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. 32 And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.

Every Jew was required, by Levitical law, to pay tithes on their property. However, they did not just have one tithe, but three! One tithe went to the Levites, one tithe for the care of the temple, and a final tithe for the poor of the land. These tithes were not generous in nature, but compulsory, and they served to take care of the needs of the nation of Israel.

One of the important principles of bible study to remember is the principle of audience. This principle requires that you pay attention to who is being addressed in any given passage of scripture. There are three main audiences to whom the Bible was written — Jews, Gentiles and the Church. If you were an Old Testament Jew, the law was written directly to you. But the Old Testament law was not written to the believer in the church. Does that mean the law has no value to the New Testament believer? No, of course not! But, while you can learn from the law, and you can learn from God’s pictures and types and teachings throughout the Old Testament, the fact still remains — the Old Testament was not written TO you! So, this bible study principle can be summed up in the following phrase: “All of the bible was written FOR you, but not all of the bible was written TO you or ABOUT you”. You are not the center of the Bible — God is! Remember that key point. We’ll come back to it regarding this issue of tithing.

Later in Israel’s history, some leaders imposed their own traditions and laws on God’s people. They added their own traditions to the laws and statutes that God had given to them. In some cases, their traditions had overshadowed and had come to carry more authority than the laws and statutes that God had given to them, canceling out God’s Word in favor of their traditions. Jesus addressed this harshly:

Mark 7:1 Then came together unto him the Pharisees, and certain of the scribes, which came from Jerusalem. 2 And when they saw some of his disciples eat bread with defiled, that is to say, with unwashen, hands, they found fault. 3 For the Pharisees, and all the Jews, except they wash their hands oft, eat not, holding the tradition of the elders. 4 And when they come from the market, except they wash, they eat not. And many other things there be, which they have received to hold, as the washing of cups, and pots, brasen vessels, and of tables. 5 Then the Pharisees and scribes asked him, Why walk not thy disciples according to the tradition of the elders, but eat bread with unwashen hands? 6 He answered and said unto them, Well hath Esaias prophesied of you hypocrites, as it is written, This people honoureth me with their lips, but their heart is far from me. 7 Howbeit in vain do they worship me, teaching for doctrines the commandments of men. 8 For laying aside the commandment of God, ye hold the tradition of men, as the washing of pots and cups: and many other such like things ye do. 9 And he said unto them, Full well ye reject the commandment of God, that ye may keep your own tradition. 10 For Moses said, Honour thy father and thy mother; and, Whoso curseth father or mother, let him die the death: 11 But ye say, If a man shall say to his father or mother, It is Corban, that is to say, a gift, by whatsoever thou mightest be profited by me; he shall be free. 12 And ye suffer him no more to do ought for his father or his mother; 13 Making the word of God of none effect through your tradition, which ye have delivered: and many such like things do ye.

Corban was an example of how the Jewish leaders used their own traditions and laws to bypass, or overrule, God’s commandments. Corban was the temple treasury. This is where money could be given to meet the needs of the temple and also for the poor. The Corban was a good treasury, and the collection was intended to be used for good things. The problem was not with the treasury, or Corban. The problem was with how the Jewish leaders started using it to bribe gifts from people for their own gain. It was being used as a means for people to undermine God’s laws and commandments. If a Jewish man wanted to be free from honoring his father and mother (which meant that he would be financially responsible for their care and well being in their old age), all he had to do was give a generous gift to the temple treasury and the Jewish leaders would release him from his responsibilities to his father and mother. This canceled out God’s law that required every Jewish man to honor his father and mother in their old age. This made God’s law of none effect because now, there was no authority in God’s commandment to honor his father and mother! The man could be free from his responsibility in the eyes of the Jewish leaders, even though his responsibility before God was violated. The Jewish leaders had replaced God’s authority with their own. In addition, they were profiting financially from this under the table transaction! Of course, their judgment and discernment were flawed, and their motives were corrupt, greedy and immoral.

Every law has a potential loophole. Your tax advisor finds loopholes for you so you can pay less taxes. Many laws of our land have legal loopholes that a good attorney can easily navigate. Some people are always looking for the best loophole that will benefit them. This is what some Jewish people were doing in Jesus’ day too.

So, again, what is the best question? Should New Testament believers, living in the dispensation of grace, be asking “should I tithe?” It depends. What is your heart regarding all that God has done for you? Do you recognize that everything you have came from God? Do you understand that he can take everything away from you at any time, with no advance notice (see Job chapter 1)? Do you have a grateful and thankful heart towards your God? Or are you looking for loopholes?

You see, the tithe can be a “loophole” for many believers. Consider it from both sides. On the one hand a believer might say “the tithe was an Old Testament law, and I’m not bound by the law, so I am free NOT to give.” Another believer might say, “I believe it is every believer’s responsibility to give 10% of their income to the church,’ but never give anything else. Both are using loopholes. Both are missing the point.

If you are a born-again follower of the Lord Jesus Christ, you are not subject to the Old Testament Jewish law. You are not bound by the law. 

Romans 6:14 For sin shall not have dominion over you: for ye are not under the law, but under grace.

Galatians 3:23 But before faith came, we were kept under the law, shut up unto the faith which should afterwards be revealed.

Galatians 5:18 But if ye be led of the Spirit, ye are not under the law.

You are not subject to the Jewish law of tithing. In fact, the law of tithing was never given to the church. If you don’t want to give a tithe to your church, don’t. You are free to not do so.

However, you need to ask yourself the better question – what does God deserve from me? The answer to this question is much bigger than whether or not you should give 10% of your income to your church. What has Christ done for you? How much have you benefited (and continue to benefit) from him? 

Galatians 1:3 Grace be to you and peace from God the Father, and from our Lord Jesus Christ, 4 Who gave himself for our sins, that he might deliver us from this present evil world, according to the will of God and our Father: 5 To whom be glory for ever and ever. Amen.

Titus 2:13 Looking for that blessed hope, and the glorious appearing of the great God and our Saviour Jesus Christ; 14 Who gave himself for us, that he might redeem us from all iniquity, and purify unto himself a peculiar people, zealous of good works.

Just try to outgive Jesus — He will always win! You will never have enough to give him that could ever repay your debt.

Just try to get for yourself all that you want — you will always lose! The more you “gain” for yourself, the more you will “lose” in the end. If God is the owner of all that you have, you will never have anything to lose.

Dear Christian, you cannot afford not to give! Giving away what you have is far better than keeping it for your own personal gain. Taking is losing and giving is gaining! It’s a great paradox! The better question every believer should be asking is “how much can I give?” 

Romans 12:1 I beseech you therefore, brethren, by the mercies of God, that ye present your bodies a living sacrifice, holy, acceptable unto God, which is your reasonable service.

As New Testament believers in the church age, you are not under the law, but under grace. You have benefitted from God’s grace, so why would you hold anything back from him? Let me propose to you that giving to the work of the ministry through your church, while not a requirement, should be your priority. It is a stewardship issue, not an issue of the law. Do you see your finances and resources as yours, or God’s? Do you see yourself as an owner or a manager? Is God the center of your universe or are you expecting him to be the center of yours? Is there anything you are selfishly holding onto for yourself or are unwilling to let go of? 

Personally, I believe it is wise to learn from the Old Testament tithe. It is a good starting place. But, like anything else you DO, tithing 10% of your income will never justify you before God. It is a heart issue and God will always evaluate your heart. If God has your heart, he has everything else. Before you give your money, make sure that he has your heart! And don’t give your money to justify yourself — neither God, nor your church, need your money!

The following are some heart-checks before you give to the work of the ministry through your local church. 

  • Don’t give if you have a grudging heart – if you have an attitude about giving your money, either get your heart right or just keep your money!

II Corinthians 9:7 Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.

  • Don’t give to be noticed or recognized by others – (See Acts 5:1-10. they lied about the amount of the sale of their land so others would be impressed with how much they gave)

  • You are only giving so you can get something in return – that’s not really giving, is it?

Acts 20:35 I have shewed you all things, how that so labouring ye ought to support the weak, and to remember the words of the Lord Jesus, how he said, It is more blessed to give than to receive.

Make sure you are in a church that prioritizes the mission of soul-winning and biblical discipleship. Once God has your heart, work it out with him how much you will give to the work of the ministry through your church. However, don’t just give your money. Be willing to give your own blood, sweat and tears to the work of the ministry as well. Give well, my friends!


Mark Schaffer is the lead pastor of Living Faith Tampa in Tampa, FL.