The Tithe Biblical Study - Old Testament vs New Testament Giving - Tithing Truth Malachi 3:10 vs 2 Corinthians 9:7 - Acts Giving
Money is one of the subjects Christians discuss least and feel most strongly about. Many believers have heard that they must give ten percent to the church or face a curse. Others have simply never been taught what the Bible says about giving at all. Let us look at what Scripture actually teaches, starting with the Law of Moses and then moving to the life and teaching of Jesus and the early church.
Three Kinds of Giving in the Scriptures
The Bible describes at least three systems of giving, and they should not be confused.
The first is the Temple tax. Every Israelite over the age of twenty was to give half a shekel each year for the service of the Tent of Meeting (Exodus 30:12-16). The rich did not pay more, and the poor did not pay less. Jesus himself paid this tax, sending Peter to catch a fish with a coin in its mouth (Matthew 17:27). This tax ended with the destruction of the Temple in AD 70.
The second is the tithe. In the Law, the tithe was not money. It was the tenth of the harvest and of the flocks: grain, wine, oil, fruit, and animals (Leviticus 27:30-32). The landowner brought it to the place God chose and ate it there with his household, the Levites, the widows, the orphans, and the strangers (Deuteronomy 14:22-29). The tithe was food, eaten together in the presence of the Lord. Malachi 3:10 speaks of "bring the whole tithe into the storehouse, that there may be food in my house." Every third year the tithe was given to the local poor (Deuteronomy 14:28-29).
The third is the freewill offering. Gifts of gold, silver, grain, or animals were given from the heart, with no set limit (Leviticus 7:16; 2 Chronicles 31:14). Paul describes this same spirit in the church: "Each one 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).
Abraham, Jacob, and the Story Before the Law
Tithing did not begin with Moses. Abraham gave a tenth of the spoils to Melchizedek, the priest of God Most High (Genesis 14:18-20). Jacob made a conditional vow, promising a tenth if God would give him food, clothing, and safe return (Genesis 28:20-22). These acts were personal and voluntary, not a command for every believer in every age.
The Jews Were Careful Givers
Israel's giving was serious. Moses told the people to declare their produce before God and to show that they had not kept or misused what was holy (Deuteronomy 26:12-15). Even the Levites gave a tenth of their tithe to the priests (Nehemiah 10:38). God's people believed that their blessing depended on faithful giving, and they gave with diligence.
Yet the Law also made provision for the poor. God commanded that the corners of the field be left for the needy and the stranger (Leviticus 19:9-10), and he promised that among his people there would be no poor if they obeyed him fully (Deuteronomy 15:4-5).
What Jesus Taught About Giving
Jesus did not ask his followers to pay tithes to a church. He warned against religious show while neglecting justice and mercy: "You tithe mint and dill and cumin, but you have neglected the weightier matters of the law: justice and mercy and faithfulness" (Matthew 23:23). His concern was the heart behind the giving.
Jesus praised a poor widow who put in two small coins, all she had (Mark 12:41-44; Luke 21:1-4). He also made the rich tax collector Zacchaeus a new man. When Zacchaeus promised to give half his possessions to the poor and to repay those he had cheated, Jesus said, "Today salvation has come to this house" (Luke 19:8-9).
Jesus taught that generosity is an investment that does not fail. "There is no one who has left house or brothers or sisters or mother or father or children or fields for my sake and the gospel who will not receive a hundredfold now in this time" (Mark 10:29-30). What we give for his name comes back to us many times over.
The Early Church Shared Its Life
In Jerusalem, believers met "from house to house," breaking bread and eating together with glad and generous hearts (Acts 2:46). Some people sold extra land and houses and brought the money to the apostles, and there was no needy person among them (Acts 4:34-35). Barnabas, a Levite from Cyprus, sold a field and laid the money at the apostles' feet (Acts 4:36-37). Levites were not given land in Israel, so his field was a notable gift.
The early church also had a warning. Ananias and Sapphira lied about the price of their land and died (Acts 5:1-11). God takes honesty about money seriously, and generosity must come from a sincere heart.
Paul carried the same spirit into his ministry. He supported himself with his own hands so that he would not burden anyone, and he gave to the weak from what he earned (Acts 20:33-35). He still believed that workers in the gospel deserve support. "Let the elders who rule well be considered worthy of double honor, especially those who labor in preaching and teaching... You shall not muzzle an ox while it treads out the grain" (1 Timothy 5:17-18). The Philippians also sent gifts to Paul during his need, and he called them a fragrant offering pleasing to God (Philippians 4:15-18).
Paul also gave a simple instruction for the collection for the poor saints in Jerusalem. "On the first day of every week, each of you is to put something aside and store it up" (1 Corinthians 16:2). This was for a specific need, and it reflects a church that cared for its brothers and sisters.
The Heart Behind the Gift
Scripture never asks us to give to keep an institution running. It asks us to love God and our neighbor with our whole life. John wrote, "If anyone has the world's goods and sees his brother in need and closes his heart against him, how does God's love abide in him?" (1 John 3:17). Our money is a test of that love.
Jesus said, "Where your treasure is, there your heart will be also" (Matthew 6:21). The question is not only how much we give, but what our giving reveals. Do we hold on to our money out of fear, or do we open our hands to the needy and to those who carry the gospel?
We should also be honest about the danger of idolizing money. No one can serve both God and wealth (Matthew 6:24). Church fundraising can become a machine for buildings and programs, while the poor and the workers in the harvest are forgotten. Some believers give a little to the church while spending heavily on their own comfort. Scripture calls us to examine our hearts.
What Does This Mean for Us?
First, we should see the poor as people Jesus loves. "Whatever you did for one of the least of these brothers of mine, you did for me" (Matthew 25:40). Caring for widows, orphans, migrants, and the excluded is part of our worship.
Second, we should support those who labor in the gospel, including teachers, evangelists, and missionaries, and welcome them into our homes with joy. Their work is not charity. It is part of the mission we share.
Third, our homes can become places of generosity. Sharing a meal, opening our door, and giving what we have can be a way of building the house of prayer for all nations (Mark 11:17).
Fourth, we should trust God to supply our needs. "My God will supply every need of yours according to his riches in glory in Christ Jesus" (Philippians 4:19). When we give what we can, from what we have, we find that God is faithful.
A Prayer
Father, you own everything, and you have entrusted us with wealth and time. Free our hearts from greed and fear. Teach us to give cheerfully, to share generously with the poor, and to support those who carry your gospel. Make our homes places of bread and prayer, and let our giving bring glory to your name. In the name of Yeshua, Amen.
Shalom,
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