Whenever the topic of tithing is discussed, the question almost always arises: are Christians today required to give 10 percent? Some feel guilty if they haven’t reached 10 percent. Others reject all teachings on tithing because they consider it part of the old law.
If we calmly examine the Bible, we will find this:
- Tithing was a command specifically for the nation of Israel under the Law.
- The Law as a legal system has been abolished/fulfilled in Christ, so it no longer binds the church as a mandatory law.
- Giving (offerings) is still taught and required, but not with a fixed 10% figure; rather, it comes from a willing heart.
So it is no longer about the sacred number 10 percent. Whether 3%, 5%, 7%, 10%, 20%, 30%, or more, as long as it comes from a heart that loves God, that is pleasing. It is not an absolute obligation of 10%, but obedience from a heart touched by grace.
Tithing: A Specific Law for Israel
In the Old Testament, Israel was asked to bring a tenth of their produce (Leviticus 27:30). The tithe was:
- Intended to support the Levite tribe and the worship at the Tabernacle/Temple.
- Bound to the Levitical priesthood system, animal sacrifices, and the nation of Israel as the covenant people.
This means, tithing was part of the worship system and law for a specific nation: Israel. It was God’s command, but to Israel under the Law, not to the church of all nations in the New Testament era.
The Law Abolished as a System, Christ Becomes the New Foundation
When Jesus came, He fulfilled the Law and the prophets. Through His cross and resurrection, the old covenant ended as a binding legal system, and we entered the New Covenant.
- Worship is no longer tied to a physical temple in Jerusalem.
- There is no longer a special priesthood from the tribe of Levi, because all believers are called a royal priesthood.
- Animal sacrifices are no longer needed, because Christ is the perfect sacrifice.
Therefore, the laws of the Law about tithing as an obligation for Israel no longer stand as mandatory laws for believers. But the principle—to support ministry and help others—remains alive in a new form: giving from a loving heart.
Jesus and the Apostles: The Focus Shifts from Numbers to the Heart
Jesus once rebuked the Pharisees because they meticulously tithed even small herbs but neglected justice and mercy (Matthew 23:23). He was not praising their “10%” figure, but exposing hearts busy with calculations yet dry of love.
God does not need numbers that make us proud. He seeks a loving heart.
In the New Testament, the language about giving changes:
“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)
Notice:
- According to the willingness of the heart, not a fixed number.
- Not under compulsion, so it is not an absolute 10% obligation.
If someone sincerely can only give 3%, 5%, or 7% with joy, that is more pleasing to God than 10% given reluctantly, fearfully, or feeling pressured. Conversely, if someone is moved to give 15%, 20%, or even 30% joyfully, that is also very biblical. What God looks at first is not the size of the percentage, but the heart behind it.
New Testament Principles: Regular, Proportional, Not Uniform
Paul wrote:
“On the first day of every week, each of you is to put something aside and store it up, as he may prosper.”
(1 Corinthians 16:2)
There are two important principles:
- “Each one” – this is a personal matter between the individual and God, not a flat rate.
- “As he may prosper” – so not everyone must give the same percentage.
This means:
- Some have small incomes; maybe 5% is already a big struggle. God sees their tears and faithfulness.
- Some are very well-off; for them, 10% might be too little. The Holy Spirit may move them to give 15%, 20%, or more.
The New Covenant allows room for the guidance of the Holy Spirit, not uniform numbers. The church may use 10% as a guideline or example, but not as an absolute law binding everyone.
Grace Is Precious, So Giving Becomes Voluntary
Paul reminded the Corinthian church:
“You know the grace of our Lord Jesus Christ, that though he was rich, yet for your sake he became poor…”
(2 Corinthians 8:9)
Notice, Paul did not say, “Remember, you must give 10%.” Instead, he directed them to the cross. The logic is this:
- If we have received the most precious gift from Christ,
- Then giving back to Him no longer feels like a cold obligation,
- But rather a privilege and an expression of gratitude.
From here, people usually do not become stingy, but rather more generous. So:
- If today you give 3% sincerely, that can be very pleasing.
- If you are able and willing to give 7%, 10%, 15%, or 30% without compulsion, that is also very pleasing.
- What is not biblical is giving out of fear of man, or not giving at all when able and knowing God is convicting your conscience.
Why the Church Still Needs to Teach About Giving
If the Law as a system has been abolished, why does the church still talk about giving?
Because even in the New Testament:
- God’s work needs to be funded. Full-time ministers, worship facilities, evangelism, missions, and diaconal ministries all require money.
- Giving trains us to break free from the love of money. When we give, we break the chains of loving money.
- Giving declares that God is the Owner, and we are only stewards.
- Giving is worship. Paul calls the church’s giving a fragrant offering (Philippians 4:18).
However, when teaching, the church must be honest:
- The New Covenant does not set a mandatory 10% figure for all believers from every nation.
- What is required is a generous, regular, and willing attitude.
- Numbers (3%, 5%, 10%, 20%, etc.) are only training tools, not measures of salvation, holiness, or a ticket to blessings.
Conclusion
So, is tithing still applicable?
- As a mandatory 10% law for all believers: no. That was a specific command for Israel under the Law, and the Law as a system has been abolished/fulfilled in Christ.
- As a pattern or example to train giving: it is allowed, as long as it is taught not as a binding law but as a means of growth.
What the Bible teaches us now is:
- Give regularly,
- Give proportionally “according to your ability,”
- Give from a willing heart, not because of a forced 10% rule.
God is not after your 10% number. God is after your heart.
If your heart belongs to God, whether you give 3%, 5%, 7%, 10%, 20%, or 30%, all of it will be a fragrant offering before Him—not because of the percentage, but because of the love that moves you.
