Are Christians Required to Tithe?
The term tithe is defined as 10% of annual earnings or produce. Saying "tithe 10%" is redundant since the root of the word tithe means one-tenth. Tithing was part of the old Mosaic law referred to as the Mosaic Covenant or the Old Covenant and is laid out in Leviticus 27:30-32. Faithful Jews were required to tithe under the Mosaic Covenant to support the temple and the Levites who were both the church and civil authorities.
Jesus fulfilled the Mosaic Covenant and gave us a new covenant. No place in Jesus' teachings or the New Testament indicates that the tithe is a requirement for His followers. There are some things that Jesus carried over from the Mosaic Covenant, like the commandments, and rules on sexual immorality, but not tithing.
Some churches assert that in Matthew 23:23, Jesus endorsed tithing. But if you read that passage, you will see that Jesus was talking to the scribes and Pharisees, followers of the Mosaic Covenant, and was pointing out that they were tithing but neglecting weightier matters of the law:
"Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others. Matt 23:23 (ESV)
This passage does not instruct Jesus' followers to tithe. Jesus never taught His followers that tithing was required of them that we know of.
Paul and Barnabas brought the question about the need for Christians to follow the Mosaic Covenant to the Jerusalem Council as described in Acts 15. After discussion, the Council, headed by Peter and James, the brother of Jesus, told Paul and Barnabas that:
Therefore my judgment is that we should not trouble those of the Gentiles who turn to God, but should write to them to abstain from the things polluted by idols, and from sexual immorality, and from what has been strangled, and from blood. Acts 15:19-20 (ESV)
This passage made it clear that the Gentiles were not required to follow the Mosaic Covenant or to be Jews to be Christians, except that they should not eat food or use things that had been sacrificed to idols, they must continue to follow the laws about sexual immorality, and not eat animals that are strangled, or drink blood.
This meant that they did not have to be circumcised, and there was no concern about the types of cloth they wore, how they cut their hair, trimmed their beards, what kinds of meat they ate, like pork for example, and many other things in the Mosaic Covenant, and it also eliminated the requirement to tithe.
However, that did not mean we should not give to the church or the poor. Jesus was expressly clear that we should give to the poor:
Fear not, little flock, for it is your Father's good pleasure to give you the kingdom. Sell your possessions, and give to the needy. Provide yourselves with moneybags that do not grow old, with a treasure in the heavens that does not fail, where no thief approaches and no moth destroys. For where your treasure is, there will your heart be also. Luke 12:32–34 (ESV)
Jesus said to him, "If you would be perfect, go, sell what you possess and give to the poor, and you will have treasure in heaven; and come, follow me." Matt 19:21 (ESV)
For I was hungry and you gave me food, I was thirsty and you gave me drink, I was a stranger and you welcomed me, I was naked and you clothed me, I was sick and you visited me, I was in prison and you came to me.’ Then the righteous will answer him, saying, ‘Lord, when did we see you hungry and feed you, or thirsty and give you drink? And when did we see you a stranger and welcome you, or naked and clothe you? And when did we see you sick or in prison and visit you?’ And the King will answer them, ‘Truly, I say to you, as you did it to one of the least of these my brothers, you did it to me.’ Matt 25:35-40 (ESV)
The passages above and many others show that Jesus valued generosity towards the poor and people in need. His church was not established as an entity you could give money to in his lifetime, but Jesus expected people to support him and his apostles as they moved from place to place, teaching and performing miracles. When he sent his apostles out to teach, he instructed them:
And he said to them, "Take nothing for your journey, no staff, nor bag, nor bread, nor money; and do not have two tunics. And whatever house you enter, stay there, and from there depart. And wherever they do not receive you, when you leave that town shake off the dust from your feet as a testimony against them." Luke 9:3-5 (ESV)
Supporting Jesus and the Apostles in their ministry could be considered the beginning of giving to the Christin church. Once the church was established, here is what the bible has to say about giving to the church:
On the first day of every week, each of you is to put something aside and store it up, as he may prosper, so that there will be no collecting when I come. 1 Cor 16:2 (ESV)
The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver. 2 Cor 9:6-7 (ESV)
As for the rich in this present age, charge them not to be haughty, nor to set their hopes on the uncertainty of riches, but on God, who richly provides us with everything to enjoy. They are to do good, to be rich in good works, to be generous and ready to share, thus storing up treasure for themselves as a good foundation for the future, so that they may take hold of that which is truly life. 1 Tim 6:17:19 (ESV)
There are numerous passages about generosity in giving; no set amount or percentage is ever discussed. We are supposed to give according to our means and hearts. That could mean much more than 10% for people who are rich and much less for people who struggle to feed their children. The story of the Widow’s Offering makes this clear:
Jesus looked up and saw the rich putting their gifts into the offering box, and he saw a poor widow put in two small copper coins. And he said, "Truly, I tell you, this poor widow has put in more than all of them. For they all contributed out of their abundance, but she out of her poverty put in all she had to live on". Luke 21:1-4 (ESV)
I take this to mean that God will not judge us on the size of our offerings but rather by the size of our sacrifice. There are other passages about saving for the future, providing for your family and your parents, investing to earn a return, etc. Putting it all together, to me, Jesus expects us to provide for ourselves and our family, asks us to be generous in our giving to the poor and the church, but leaves it to us to decide what amount is right to give.
Even though Jesus did not teach it or carry it over from the Old Covenant, some churches assert that tithing is a requirement. Some even demand to know your finances, calculate your required tithe, and track what you give against it. If you don’t give what they calculate, you are not considered to be in good standing. On the other hand, when people ask for recommendations on what to give, it seems fine if a church points out that the tithe was the Old Covenant standard and recommends working towards that as a goal.
I looked to see what the largest Churches say. The Catholic Church Code of Canon Law states, "The Christian faithful are obliged to assist with the needs of the Church so that the Church has what is necessary for divine worship, for the works of the apostolate and of charity, and for the decent support of ministers." CIC 222 Tithing is not required by the Catholic Church.
The Orthodox Church of America web site says, "While there are numerous parishes and dioceses which encourage individuals to tithe, the OCA has never issued an official decree in this regard."
I looked to see what the fathers of the Protestant Reformation said. Martin Luther, in his sermon titled "How Christians Should Regard Moses" in 1525, made it clear "The Law of Moses Binds Only the Jews and Not the Gentiles." And he specifically used tithing as an example. John Calvin’s position on tithing is not as clear. I have found papers asserting that he wrote different statements at different times that could imply either view for or against the requirement for Christians to tithe. John Smyth, the person often credited with founding the Baptist tradition is said to have asserted that Christ abolished tithes. Philipp Melanchthon viewed the tithe as a matter of conscience since it is not specifically addressed in scripture.
None of these men were against giving to the church, they were just saying that the 10% requirement was not applicable to Christians. Given this, I would think that Protestants would asset that as well. However, I found that many denominations still teach it as a minimum standard of giving.
The Anglican Church of North America says, "The biblical tithe is the minimum standard of giving to support the Mission of the Church, and should be taught and encouraged at every level in the Church." Cannon I.9 Sec.1. However, it also says, "Although the tithe is encouraged at all levels, giving levels are voluntary." Cannon Appendix A. The Global Anglican Communion position is similar, "We commend the biblical principle of tithing as a guide for normal Christian living." From the Lambeth Conference, Resolution 9 – Stewardship, 1978. But again, there is no requirement.
The Southern Baptist Faith & Message 2000 in the section titled XIII. Stewardship states, "Christians should contribute of their means cheerfully, regularly, systematically, proportionately, and liberally for the advancement of the Redeemer’s cause on earth." No specific percentage or tithing is mentioned. Among Methodists, both the UMC and GMC view tithing as the minimum goal of giving, but it is not an enforced requirement. I found similar statements in Presbyterian and Pentecostal materials and less strongly in Lutheran materials.
Of course, in all the denominations mentioned above, how strongly recommended tithing is, may vary by individual church, parish, or pastor. As far as I could determine, in the US, Latter Day Saints, Seventh-day Adventists, and some non-denominational megachurches require and enforce tithing.
I do want to point out that running a church today is expensive. If you want to have a nice place to worship that is inviting, well maintained, staffed with caring people, and headed by good pastors, that sponsors events, provides refreshments at fellowship meetings, has youth programs, senior programs, bible studies, retreats, does community outreach, helps the poor, and does all the things you expect from a good church, then you should do what you can to help with the costs to do all of that.
We should also ensure the church is a good steward of the funds we give it. If the pastor buys a mansion, drives fancy cars, wears fancy clothes and jewelry, and generally shows signs that they may be enriching themselves off the donations to the church, we need to investigate that situation. I recently read a news story about a pastor and his wife being robbed during a service. The story said that the thieves "stole over $1 million in jewelry from the pastor and his wife" Read The Story While the robbery is awful, that story makes me wonder about where the pastor and his wife got the money for all that jewelry, hopefully it was not from the donations of the congregation.
One other point that I have seen made about the tithe is that in Moses’ time, the church was also the governing body and that the tithe supported both church and state. In Jesus’ time as in ours there was separate taxation by the state. Jesus was definitely aware of this when he said:
Then he said to them, "Therefore render to Caesar the things that are Caesar's, and to God the things that are God's" Matt 22:21 (ESV)
Today, a significant portion of those taxes are used for social programs that support the elderly and the poor. I have encountered people in my lifetime, especially those who pay much higher rates of tax, who factor that in when they decide on their charitable giving. So, in a real sense, comparing the tithe in Moses’ day to church giving today is like comparing apples to oranges. Perhaps, that is why Jesus left it to our discretion and just encouraged us to give generously rather than keeping the tithe or some other specific percent rule.
Summary
In summary, Christians are not directed to tithe as part of the New Covenant. That was part of the Old Covenant that Jesus fulfilled and that he did not direct that we continue to observe. The New Covenant does not direct us to give a specific percentage of our income. We are expected to give generously to the poor and the church based on our means and our hearts, not reluctantly or under compulsion, for God loves a cheerful giver.
Douglas A. Leas, November 2024
Sources:
The Holy Bible, English Standard Version (ESV), 2001 by Crossway, a publishing ministry of Good News Publishers.
Luther, Matin, 1525, How Christians Should Regard Moses
Catholic Church, Code Of Canon Law
Orthodox Church in America, Tithing, retrieved Nov. 18, 2024.
Anglican Church of North America, 2019, Constitution And Canons.