Is Tithing Required for Christians Today? Grace vs. Law

"It is more blessed to give than to receive." — Acts 20:35, NIV

The question hits at the heart of Christian identity: Are we bound by Old Testament law or freed by New Testament grace? Specifically, is tithing a binding obligation, a recommended practice, or a personal choice? The answer matters both theologically and practically, because it affects how millions of Christians think about their money.

The Old Testament Obligation

Under the Mosaic Law, tithing was unambiguously mandatory. Leviticus 27:30-33 establishes that "a tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord." The text doesn't say you might tithe, or should tithe, or should tithe if you feel led. It says the tithe "belongs to the Lord." This is law, not suggestion.

Numbers 18:21-32 further specifies that Levites—the priests without a land inheritance—receive the tithe as their portion. Malachi 3:8-10 indicates that withholding the tithe is robbing God: "Will a mere mortal rob God? Yet you rob me. But you ask, 'How are we robbing you?' In tithes and offerings." This language wouldn't appear if tithing were optional.

In ancient Israel, tithing was enforced through religious and social pressure. You couldn't hide from the tithe, and non-compliance was considered faithlessness to the covenant. For roughly 1,400 years, God's people understood tithing as a non-negotiable obligation.

The Shift at Calvary

Everything changed when Jesus died and rose. The veil of the temple was torn from top to bottom (Matthew 27:51). The Levitical system became obsolete. The distinction between clean and unclean foods became irrelevant (Mark 7:19, Acts 10:9-16). The Sabbath transformed from a binding law into a day of rest and worship.

The apostle Paul made this explicitly clear: "Therefore, do not let anyone judge you by what you eat or drink, or with regard to a religious festival, a Sabbath day or a new moon celebration. These are a shadow of the things that were to come; the reality, however, is found in Christ" (Colossians 2:16-17, NIV).

If the Sabbath—codified as one of the Ten Commandments—ceased to be binding, why should the tithe, which was part of civil and ceremonial law, remain binding? The answer given by most evangelical scholars is: it shouldn't. The tithe, like the Levitical sacrificial system it supported, was part of the Old Covenant structure that Jesus fulfilled.

What Jesus Said (And Didn't Say) About Tithing

Jesus mentions tithing exactly twice:

Matthew 23:23: "Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices—mint, dill and cumin. But you have neglected the more important matters of the law—justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former."

This verse is sometimes quoted as evidence that Jesus commanded tithing. Read carefully, though. Jesus is addressing Pharisees who lived under the Mosaic Law. He affirmed their practice while criticizing their priorities. He essentially said, "Yes, tithing is part of the law, and you do it. But you've ignored justice and mercy, which matter more." This is not a command to future believers; it's a critique of first-century Pharisaic practice.

Luke 11:42: A parallel passage with similar force and meaning.

Notice what Jesus didn't do: He never commanded His followers to tithe. He never mentioned tithing in the Sermon on the Mount or in His direct teachings about money. He taught about generosity, about caring for the poor, about laying up treasures in heaven—but never about the tithe as a binding obligation.

In fact, when addressing the wealthy young ruler (Matthew 19:16-22), Jesus didn't say, "Start with tithing." He said, "Sell everything you have and give it to the poor," and then follow Me. This suggests that under grace, what matters is not a minimum (the tithe) but complete surrender and whatever generosity that produces.

What Paul Taught About Giving

The apostle Paul, writing to churches composed primarily of Gentiles who had never been under Mosaic Law, provides the clearest teaching on Christian giving:

2 Corinthians 9:7: "Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver."

This is revolutionary compared to Old Testament language. Paul emphasizes:

• Personal decision ("what you have decided")
• Willing choice (not "reluctantly or under compulsion")
• Internal motivation ("cheerful," from the Greek "hilaros"—hilarious, joyful)

Paul never mentions a percentage. He doesn't say, "Give 10% like your Old Testament ancestors." He says, "Give what your heart decides, and do it gladly."

1 Corinthians 16:2: "On the first day of every week, each one of you should set aside a sum of money in keeping with your income, saving it up, so that when I come no collections will have to be made." This assumes regular giving proportional to income, but again, no specific percentage.

The trajectory of Scripture moves from law ("you must") to grace ("you get to"). This doesn't mean Christians should become stingy. Quite the opposite. When freed from compulsion, genuine believers typically become more generous. But the mechanism changes. Motivation matters.

The Theological Continuity: Generosity Remains

While the tithe as a legal obligation ended, the principle of regular, proportional giving continues. Consider:

The New Testament assumes believers give regularly and generously. Hebrews 13:16 says, "And do not forget to do good and to share with others, for with such sacrifices God is pleased." 1 Timothy 6:18 instructs the wealthy "to do good, to be rich in good deeds, and to be generous and willing to share."

Generosity is expected. A specific percentage is not mandated.

What This Means for Your Decision

Understanding that tithing isn't a binding obligation opens space for mature, prayerful decision-making:

Option 1: Tithe anyway. Many Christians commit to 10% not because they must, but because they want to. The tithe provides a concrete standard, prevents excuse-making, and demonstrates faith. This is legitimate and honoring.

Option 2: Give generously but flexibly. You might give 8% in a lean year and 12% in a prosperous year. You might allocate giving differently—more to local ministry some months, more to missions other months. You might give 5% monetarily and add 5% in volunteer hours and material support. The flexibility allows grace to operate.

Option 3: Give sacrificially. You might give 15% or 20%, understanding that grace produces gratitude that overflows standard percentages.

Option 4: Grow into generosity. You might start with 5% and increase annually as your income grows, rather than adopting 10% immediately.

The critical question isn't "Am I tithing?" but "Am I being obedient to what God has shown me about generosity in this season?" And even more foundationally: "Am I acknowledging that all I have belongs to God and is to be used for His purposes?"

The Danger of Both Extremes

Some churches weaponize tithing, suggesting that non-tithing believers are disobedient or spiritually immature. This violates Paul's teaching in Romans 14 about disputable matters and 1 Corinthians 8 about conscience. Tithing is not a test of fellowship.

Conversely, some believers use grace as an excuse for minimal giving. "Tithing is not required, so I'm off the hook" becomes a license for stinginess. This misunderstands grace. Grace doesn't lower the bar; it changes the motivation. It produces generosity that exceeds legal minimums because it flows from gratitude and love, not compulsion.

Getting to Yes: Building a Giving Practice

If you're wrestling with how much to give, start here:

1. Calculate your actual available income using a budget calculator
2. Determine what percentage would stretch your faith without breaking your family's needs
3. Start there, or start lower if you're skeptical, and commit to increasing annually
4. Automate the giving so it's not a decision you remake weekly
5. Review annually as circumstances change
6. Journal about it—notice how giving affects your heart, your finances, your sense of God's provision

The goal isn't hitting a number. It's moving toward the heart of God, who is radically generous and wants to transform us into His image.

Sources

• Köstenberger, Andreas J. & Mask, David C. "The Apostles' Teaching About Money." B&H Publishing, 2021.
• Piper, John & Taylor, Justin. "Treasuring Christ in Hospitality." B&H Publishing, 2007.
• Fee, Gordon D. "The First and Second Letters to the Corinthians." Eerdmans, 1987.