Tithing is an issue that many Christians struggle with. In many churches tithing is over-emphasized. At the same time, many Christians refuse to submit to the Biblical exhortation in regards to making offerings to the Lord. Tithing / giving is intended to be a joy, a blessing. Sadly, that is rarely the case in the church today.

Tithing is an Old Testament concept. The tithe was a requirement of the law in which all Israelites were to give 10% of everything they earned and grew to the Tabernacle / Temple (Leviticus 27:30; Numbers 18:26; Deuteronomy 14:24; 2 Chronicles 31:5). Some understand the Old Testament tithe as a method of taxation to provide for the needs of the priests and Levites of the sacrificial system.

The New Testament nowhere commands, or even recommends that Christians submit to a legalistic tithe system. Paul states that believers should set aside a portion of their income in order to support the church (1 Corinthians 16:1-2). The New Testament nowhere assigns a certain percentage of income to set aside, but only says it is to be “in keeping with his income” (1 Corinthians 16:2). The Christian church has essentially taken the 10% figure from the Old Testament tithe and applied it as a “recommended minimum” for Christians in their giving. Although the New Testament does not identify a specific amount or percentage to give, it does talk about the importance and benefits of giving. They should give as they are able, “in keeping with his income.” Sometimes that means giving more than a tithe, sometime that may mean giving less than a tithe. It all depends on the ability of the Christian and the needs of the church. Each and every Christian should diligently pray and seek God’s wisdom as to whether to participate in tithing and/or for how much he or she should give (James 1:5).

“Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver” (2 Corinthians 9:7)