Christian tithing - What does the Bible say?

from the old testament

• The Old Testament’s system of tithing can be understood as a taxation system: "Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord’s; it is holy to the Lord” (Leviticus 27:30).
• Tithing also provided for the needs of those working for the Temple in the sacrificial system – the priests and Levites. Numbers 18:26 says, "Moreover, you shall speak and say to the Levites, ‘When you take from the people of Israel the tithe that I have given you from them for your inheritance, then you shall present a contribution from it to the Lord, a tithe of the tithe.’”
• In 2 Chronicles 31:5, the Israelites set a good example of giving to God the first fruits of their increase: “As soon as the command was spread abroad, the people of Israel gave in abundance the firstfruits of grain, wine, oil, honey, and of all the produce of the field. And they brought in abundantly the tithe of everything.”
• Proverbs 3:9-10 says: “Honor the Lord with your wealth and with the firstfruits of all your produce; then your barns will be filled with plenty, and your vats will be bursting with wine.”

from the new testament

• God values the heart from which we give more than the actual amount. In Mark 12:42-44, we see an example of this: “And a poor widow came and put in two small copper coins, which make a penny. And he [Jesus] called his disciples to him and said to them, ‘Truly, I say to you, this poor widow has put in more than all those who are contributing to the offering box. For they all contributed out of their abundance, but she out of her poverty has put in everything she had, all she had to live on.’"
• Nowhere does the New Testament suggest that Christians are to adhere to a law-based system of tithing. Paul makes it clear in 1 Corinthians 16:1-2 that believers should set aside something to support the church, but giving is to be done willingly and according to the giver's decision in regards to the amount.
• Our giving should be done cheerfully to glorify and worship God. We do this by serving His people, our brothers and sisters: "Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver" (2 Corinthians 9:7).
• Giving is meant to encourage faith, as we pray and ask for wisdom from the Lord as to how much we should give: “If any of you lacks wisdom, let him ask God, who gives generously to all without reproach, and it will be given him” (James 1:5).
• 1 Timothy 5:8 makes it clear that we should provide for the needs of those in our immediate family, especially those under our own roof. We should keep this in mind when deciding how much to put in the offering plate.

implications for today

The New Testament doesn’t mandate that Christians must give a specific percentage of income to support the church but only that a person's charity should be "in keeping with income" (1 Corinthians 16:2 NIV). As a guideline, some churches tell their members that ten percent is a "recommended minimum" for giving. But it should never be enforced upon a church's members in an official way or said to be a necessary element of a member's salvation. In many churches, tithing is misused and over-emphasized as a technique for bringing money into the church. On the other hand, many Christians do not offer anything to help the church, ignoring the biblical encouragement to give to the Lord. We are called to give because God is gracious. Just because we are not required to give a tithe does not mean we should not give. Giving is meant to be a blessing to the giver and a reflection of our surrender and trust in Christ, but sadly many people falsely think of it as a price God exacts in return for health, wealth, and prosperity. We can trust that God will provide for us, so we should give generously and cheerfully, knowing that our giving helps the church and God’s kingdom. Ultimately, giving is important, and a generous heart of pure motives blesses both the giver and the receiver.