Last week, I received an email from one of our regular readers asking for my view on the Old Testament command to tithe in relation to the New Testament commands regarding giving.

Since others may have this question, let’s consider it for today’s blog post.

Tithing is first mentioned in the patriarchal age, when Abraham gave Melchizedek a tenth of the spoils after God gave him victory over his enemies (Genesis 14:18–20; Hebrews 7:4).

Tithing, meaning “a tenth,” was one of the commands in the Mosaic law, recorded in Leviticus, Numbers, and Deuteronomy. The tithe served as a way for Israel to honor God, express gratitude for His blessings, support those who served Him, and provide for people in need.

The tithe was considered holy and belonged to the Lord according to Leviticus 27:30–33. God commanded Israel to give a tenth of the land’s produce and a tenth of their flocks and herds.

The tithe acknowledged that Israel belonged to the Lord and was set apart for His purpose.

Second, the tithe supported the Levites who served at the tabernacle (Numbers 18:21–24). Since they didn’t receive a territorial inheritance like the other tribes, this provision supported their livelihood.

Furthermore, the tithe was closely connected with worship, rejoicing, and honoring God (Deuteronomy 12:5–7, 11–12, 17–19). It was a concrete means for Israel to show gratitude for God’s blessings and express their joy.

Tithing was a means to teach Israel reverence and respect for the Lord (Deuteronomy 14:22–27). Moses stated its spiritual purpose: “that you may learn to fear the LORD your God always” (v. 23).

The Deuteronomy text also says that every third year the tithe provided for those in need—the stranger, the fatherless, and the widow —as well as the Levite (Deuteronomy 14:28–29).

Withholding the tithe dishonored God and incurred His displeasure. The prophet Malachi records God’s rebuke for failing to tithe (3:8–10).

Although Christians are not commanded to tithe under the law of Moses, the Old Testament offers instruction and enduring lessons on honoring God, expressing gratitude, and caring for others (Colossians 2:14–17; Romans 15:4).

Paul’s instructions concerning a collection for needy saints provide principles that guide our giving today (1 Corinthians 16:1–2; 2 Corinthians 9:6–7). From these texts we learn:

#1 Giving should be according to our ability.

Some versions read “as you have prospered.” One reads “in keeping with your income.”

You can’t give what you don’t have (2 Corinthians 8:12–13). Income and ability vary from person to person. And over our lifetime, our ability may change, and our giving should reflect that.

While God does not specify a percentage, He calls us to give generously in keeping with our ability.

#2 Giving should be planned.

Paul instructed the Corinthians to set aside their gift on the first day of the week (1 Corinthians 16:2).

A key word in 2 Corinthians 9:7 is “purpose.” This is a decision. It involves choice. Forethought. Evaluation. And resolve.

Giving is not an afterthought. Or scrambling to see if we have any cash on us to put something on the plate when it’s passed. Giving is intentional.

#3 Giving should be voluntary.

Giving should not be done grudgingly. Half-heartedly. Or reluctantly. Don’t give under compulsion or pressure.

Giving should arise from devout desire, not disgruntled duty.

#4 Giving should be cheerful.

The Greek word translated “cheerful” is hilaros. Our English word hilarious comes from it. It conveys the idea of being merry, joyful, and glad.

Can you give to God with a big grin on your face? Whether our joy is outwardly visible or not, God wants us to give with a willing, cheerful heart.

Everything in life requires money. This is true in ministry and spiritual matters as well.

The New Testament does not command Christians to give a specific percentage. Someone may choose to give a tenth, or more, but we should not bind that percentage on others. Both Old and New Testament passages teach us that giving is about glorifying God, expressing our thankfulness, and serving the needs of others.

As John Di Lemme expressed it, “Giving is an attitude. It is not dependent on the amount of money in your bank account. It’s a heart issue.”

–Ken Weliever, The Preacherman