by The Truth About Tithing in the New Testament—God’s Approved Way of Giving for Believers
From Law to Grace in Christian Giving
For centuries, the topic of tithing has stirred up debate in the Church. Truly the tithe was a divine command in the Old Covenant, given to support the Levitical priesthood. The New Testament reveals a different, higher standard of giving. The giving that is not bound by percentages but led by the Spirit.
Under the New Covenant, the Levitical priesthood has been replaced by the eternal priesthood of Christ (Hebrews 7:11-12). And with that change also came a change in the law, including the laws about tithes. The Church is called not to legal compulsion but to cheerful, voluntary generosity empowered by grace.
1. Understanding the Old Covenant Tithe
Definition: The tithe means “a tenth” and was God’s portion from Israel’s agricultural produce (Leviticus 27:30-33).
Purpose: To support Levites, priests, and the temple service (Numbers 18:21-24).
Nature: It was part of the ceremonial law tied to the land and covenant of Israel—not a universal tax for all nations.
Key Scripture:
“I have given the children of Levi all the tenth in Israel for an inheritance… it is their service in the tabernacle.” – Numbers 18:21
2. The Change of Priesthood and the End of the Tithe Command
Hebrews 7:12 states, “For the priesthood being changed, there is made of necessity a change also of the law.”
A. With Jesus as High Priest after the order of Melchizedek, the Levitical system and its tithe requirement have passed away.
B. The apostles never commanded Christians to pay tithes, nor did they collect them as under the Law of Moses.
3. New Testament Giving: Grace, Not Law
In the book of Acts 2:44-45 and Acts 4:32-35, the early church in Acts of the Apostles practiced voluntary generosity. There was no mandatory tithing. Believers sold possessions to meet the needs of members, as they will. The early apostles and prophets did not of necessity prioritize the needs of church leaders. They took care of their flocks, not of themselves. They never controlled the funds but appointed men of character, who are full of the Holy Spirit, to do this. At the beginning, the care of the flocks was left in the hands of women, but they were not faithful. The unfaithfulness, warranted the appointment of men “full of the Holy Spirit,” of whom Philip was one. Philip later proved himself to be a powerful evangelist.
Paul’s Instructions for Giving:
- 2 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.” Giving should never be by compulsion. It must be from a willing and fully persuaded heart. God is not a conniving, crafty beggar.
- 1 Corinthians 16:2 – Give regularly and proportionately “as God hath prospered” you. When you prosper, you are expected to show gratitude through giving.
- God also expects you to give to “those who have ministered to you spiritually.” Those who don’t contribute to your spiritual well-being should not expect offerings from you. A laborer is worthy of his hire.
Key Principles:
- Giving is Spirit-led, not law-bound. Make sure you are led by the Holy Spirit.
- Giving is out of what you have. When you don’t have, you are not under any obligation to give.
- Ministers are worthy of support (1 Timothy 5:17-18), but they should also work with their hands as Paul did (Acts 18:3). It is written, “He that does not work should not eat.”
- You may sow your seeds in alms-giving, but it is not a Biblical practice of the New Testament. You are to be led by the Holy Spirit.
- 1 John 3:22: “And whatever we ask we receive from Him, because we keep His commandments and do those things that are pleasing in His sight.” God doesn’t bless you because you gave 10%, or everything you have. He blesses you because you obey Him and do those things that are pleasing in His sight. If you want to receive EVERYTHING you ever asked for in life, obey 1 John 3:22.
4. Why Legalistic Tithing Can Be Misleading Today
- It can reintroduce believers to the Law from which Christ has set us free (Galatians 5:1).
- It can make giving a mere obligation rather than a joyful act of worship.
- It ignores the reality that New Testament giving is about the heart, not a percentage.
- Today we no longer have Levites who must be catered for as in the old covenant.
5. The God-Approved Model of Giving Under Grace
Under the New Covenant, giving should be out of what you have, not out of what you don’t have.
1. Willing—From the heart, not by force (2 Corinthians 9:7). And it must meet the needs of the Church, not the church leaders only.
2. Generous—According to one’s ability and beyond when led by the Spirit (2 Corinthians 8:3).
3. Purposeful—Regular and intentional, not careless (1 Corinthians 16:2).
4. Cheerful—Done with joy, not guilt. Out of what you have, not out of what you don’t have.
6. The Blessings of Grace-Based Giving
When believers give freely under grace:
- God supplies all needs (Philippians 4:19).
- There is joy in partnering with the gospel (Philippians 4:15-17).
- God multiplies the seed sown (2 Corinthians 9:10-11).
- These blessings come not because of a legal tithe, but because of faithful, willing generosity in Christ.
Conclusion: In Christ, All Things Are Made New
The tithe, as commanded under the Law, was for Israel and the Levitical priesthood. In Christ, we live under a better covenant with better promises (Hebrews 8:6). We are called to give not because a percentage is demanded, but because love compels us and the Spirit leads us.
True New Testament giving is not about fulfilling an old ordinance; it’s about fulfilling the law of love. The believer lives under the law of liberty. The love of God alone constrains us.
