Men’s Bible Study: What is the Tithe?

You’ve probably heard of tithing. It has a unique and specific meaning, but what is it? If you’ve spent any time in church, you’ve likely heard a sermon on it — usually around the time the budget comes up. But is what we hear from the pulpit on this subject actually what the Bible teaches? Like many topics, a proof-text pulled out of context can be made to say nearly anything. So let’s go to the source and find out what the Bible actually says about the tithe.

What Does “Tithe” Mean?

The word tithe simply means “a tenth.” In the Old Testament, the tithe referred specifically to giving ten percent of one’s agricultural produce, flocks, and herds. It’s worth noting: the biblical tithe was never originally about money. It was produce and livestock.

30 ‘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. 31 Whoever would redeem any of their tithe must add a fifth of the value to it. 32 Every tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod—will be holy to the LORD. 33 No one may pick out the good from the bad or make any substitution. If anyone does make a substitution, both the animal and its substitute become holy and cannot be redeemed.’” - Leviticus 27:30-33 NIV

The Tithe Before the Law

Long before God gave Moses the Law, we see two examples of tithing in the book of Genesis. The first is Abraham (then Abram), who gave a tenth of the spoils of battle to Melchizedek, king of Salem and priest of God Most High (Genesis 14:18-20). The second is his grandson Jacob, making a vow to God:

20 Then Jacob made a vow, saying, “If God will be with me and will watch over me on this journey I am taking and will give me food to eat and clothes to wear 21 so that I return safely to my father’s household, then the LORD will be my God 22 and this stone that I have set up as a pillar will be God’s house, and of all that you give me I will give you a tenth.” - Genesis 28:20-22 NIV

Questions:

  1. What stands out to you about these two examples?
  2. What do they have in common? In what ways are they different?
  3. Neither Abraham nor Jacob was acting under the Mosaic Law. What does that tell us about their motivation?

The Tithe Under the Law

Under the Mosaic Law, the tithe served a specific function. Israel had no centralized government the way we think of one today. The tribe of Levi was set apart by God to serve as priests and had no land inheritance of their own. The tithe was how they were provided for.

21 “I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the tent of meeting. 22 From now on the Israelites must not go near the tent of meeting, or they will bear the consequences of their sin and will die. 23 It is the Levites who are to do the work at the tent of meeting and bear the responsibility for any offenses they commit against it. This is a lasting ordinance for the generations to come. They will receive no inheritance among the Israelites. 24 Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the LORD. That is why I said concerning them: ‘They will have no inheritance among the Israelites.’” - Numbers 18:21-24 NIV

In addition to this Levitical tithe, the Law also prescribed a tithe used for worship festivals (Deuteronomy 14:22-27) and every third year, a tithe set aside for the poor and the Levites together (Deuteronomy 14:28-29). All told, the tithes required under the Mosaic Law added up to roughly 23% annually.

“Will a Mere Mortal Rob God?”

This is the passage most often cited in sermons about tithing. It deserves a careful, honest look.

8 “Will a mere mortal rob God? Yet you rob me. “But you ask, ‘How are we robbing you?’ “In tithes and offerings. 9 You are under a curse—your whole nation—because you are robbing me. 10 Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the LORD Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it. 11 I will prevent pests from devouring your crops, and the vines in your fields will not drop their fruit before it is ripe,” says the LORD Almighty. 12 “Then all the nations will call you blessed, for yours will be a delightful land,” says the LORD Almighty. - Malachi 3:8-12 NIV

Questions:

  1. To whom is God speaking here? Who is the intended audience of Malachi?
  2. What specific blessings does God promise? What does that tell us about who this was addressed to?
  3. Is there a New Testament equivalent to the “storehouse” in this passage?
  4. What are the limits of applying this passage directly to modern church giving?

What Did Jesus Say About Tithing?

Jesus mentioned tithing exactly twice in the Gospels — and both times, He had something pointed to say.

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. - Matthew 23:23 NIV

11 “Two men went up to the temple to pray, one a Pharisee and the other a tax collector. 12 The Pharisee stood by himself and prayed: ‘God, I thank you that I am not like other people—robbers, evildoers, adulterers—or even like this tax collector. 12 I fast twice a week and give a tenth of all I get.’ 13 “But the tax collector stood at a distance. He would not even look up to heaven, but beat his breast and said, ‘God, have mercy on me, a sinner.’ 14 “I tell you that this man, rather than the other, went home justified before God.” - Luke 18:10-14 NIV

New Testament Giving

The New Testament does not command a tithe, but it says a great deal about generosity and the posture of our hearts.

1 Now about the collection for the Lord’s people: Do what I told the Galatian churches to do. 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. - 1 Corinthians 16:1-2 NIV

6 Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. 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. - 2 Corinthians 9:6-7 NIV

Freed from the Law — So Why Are We Still Talking About Tithing?

Here’s the tension that doesn’t get addressed often enough: if Christians are no longer under the Mosaic Law, why do so many churches teach the Old Testament tithe as a binding obligation on New Testament believers? It’s worth sitting with that question rather than just accepting the way things have always been done.

Scripture is clear that the Law served a purpose — and that in Christ, that purpose has been fulfilled.

23 Before the coming of this faith, we were held in custody under the law, locked up until the faith that was to come would be revealed. 24 So the law was our guardian until Christ came that we might be justified by faith. 25 Now that this faith has come, we are no longer under a guardian. - Galatians 3:23-25 NIV

4 For Christ is the end of the law for righteousness to everyone who believes. - Romans 10:4 NIV

13 When you were dead in your sins and in the uncircumcision of your flesh, God made you alive with Christ. He forgave us all our sins, 14 having canceled the charge of our legal indebtedness, which stood against us and condemned us; he has taken it away, nailing it to the cross. - Colossians 2:13-14 NIV

Paul had sharp words for the Galatian church when teachers began demanding that Gentile converts observe the requirements of the Mosaic Law — including circumcision. His concern wasn’t just about circumcision. It was about the principle behind it: that something beyond faith in Christ was required for a right standing before God.

1 It is for freedom that Christ has set us free. Stand firm, then, and do not let yourselves be burdened again by a yoke of slavery. - Galatians 5:1 NIV

3 Again I declare to every man who lets himself be circumcised that he is obligated to obey the whole law. 4 You who are trying to be justified by the law have been alienated from Christ; you have fallen away from grace. - Galatians 5:3-4 NIV

This raises an honest question: if selecting one requirement from the Mosaic Law and presenting it as binding on New Testament believers is problematic, what should we make of churches that do exactly that with the tithe?

There is also the matter of what the tithe was for. The Levitical priests who received the tithe had no land, no income, and no inheritance. Their entire provision came through it. The writer of Hebrews is explicit that this priesthood has been superseded:

11 If perfection could have been attained through the Levitical priesthood — and indeed the law given to the people established that priesthood — why was there still need for another priest to come, one in the order of Melchizedek, not in the order of Aaron? 12 For when the priesthood is changed, the law must be changed also.

  • Hebrews 7:11-12 NIV

The system the tithe was designed to support no longer exists. Christ is our High Priest. There is no temple, no altar, no Levitical order. The structure that made the tithe a legal obligation has been fulfilled and replaced — not with a lesser covenant, but with a better one.

None of this means generosity is optional. The New Testament is overflowing with calls to give — sacrificially, joyfully, and in proportion to what God has given us. But there is a meaningful difference between giving because the Law demands ten percent, and giving because you have been transformed by a grace you could never repay.

Questions:

  1. What is the difference, practically speaking, between giving out of obligation and giving out of gratitude? Does the motivation matter to God?
  2. If the tithe as commanded under the Law is not binding on New Testament believers, does that give us more or less freedom in how we give? How so?
  3. Paul says in Galatians 5:3 that taking on one part of the Law means you’re obligated to keep all of it. How does that principle apply to the way tithing is sometimes taught today?
  4. What responsibility does a church have to be honest with its congregation about what Scripture actually commands versus what it recommends?
  5. What would it look like for your giving to be a genuine response to the Gospel rather than a transaction or a duty?

For Discussion:

  1. Based on what we’ve studied today, how would you define the tithe as the Bible uses the term?
  2. What surprised you or challenged your prior understanding of this topic?
  3. Is there a meaningful difference between giving because you’re required to and giving because you want to? What does Scripture say about that distinction?
  4. The Levitical priesthood no longer exists. What, if anything, does that change about how we apply the Old Testament tithe to the New Testament church?
  5. How does Paul’s instruction in 2 Corinthians 9 practically shape how you think about your own giving?
  6. What does it look like for a man to be genuinely generous — not just with money, but with his time, gifts, and resources?