A tithe means a tenth. Abraham gave "tithes of all" (Genesis 14:20), and the law of Moses said "all the tithe of the land... is the LORD's" (Leviticus 27:30), to support the Levites, the poor and worship. Jesus told the Pharisees their tithing "ought ye to have done" while not neglecting "judgment, mercy, and faith" (Matthew 23:23). Christians differ on whether the tenth is required today.
Tithing is one of the most practical questions in church life. Should I give ten percent? Of gross or net income? To my church only, or to other ministries too? Is tithing an Old Testament law or a Christian practice? People look up Bible verses about tithing when they join a church, set a budget for the new year, sit through a giving sermon, or simply want to know what Scripture actually says before they decide. These twelve King James verses trace the tithe from Abraham to Malachi, show what it paid for, and look at what Jesus and Paul said. We set out the main Christian views fairly. For the offering itself, see offering; for generosity, see giving.
The tithe in the Old Testament
1. Genesis 14:20
"And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all."
The first tithe in the Bible comes before the law of Moses. Abram returns from rescuing his nephew Lot, meets Melchizedek, the priest of the most high God (Genesis 14:18), and gives him a tenth of the spoils. It was a voluntary act of worship that recognised God as the one who gave the victory. Hebrews 7 reflects on this moment and on Melchizedek as a picture of Christ.
2. Genesis 28:22
"And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee."
Jacob is running from his brother Esau when God meets him in a dream at Bethel. In response he makes a vow: if God will be with him and bring him home, he will give the tenth. Jacob's faith is still young and a little bargaining, but the instinct is right. Giving a portion back acknowledges that everything came from God in the first place.
3. Leviticus 27:30
"And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD's: it is holy unto the LORD."
Under the law of Moses the tithe of crops and fruit is holy unto the LORD. It belonged to God before it was ever given. Israel's economy was mostly farming, so tithes were usually paid in grain, wine, oil and livestock rather than money. The chapter also allowed a family to redeem a tithe for money by adding a fifth (Leviticus 27:31).
4. Deuteronomy 14:22
"Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year."
Deuteronomy describes a tithe that the worshipper brought to the place of worship and actually ate there in a joyful feast, with family and the Levites, that thou mayest learn to fear the LORD thy God always (Deuteronomy 14:23). Many scholars count more than one tithe in the law. Tithing was meant to teach gratitude and joy, not only obligation.
What the tithe was for
5. Numbers 18:21
"And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation."
The tribe of Levi received no land when Israel entered Canaan. Instead the tithes of the other tribes supported the Levites as they served at the tabernacle, and the Levites in turn gave a tenth of what they received (Numbers 18:26). The principle that those who serve God's people full time should be supported by them carries into the New Testament.
6. Deuteronomy 14:29
"And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest."
Every third year the tithe was stored in each town for the Levite, and the stranger, and the fatherless, and the widow. Tithing was part of Israel's welfare system, a way of making sure no one went hungry. Giving to God and caring for the vulnerable were never separate in the Bible. See helping other people and widows.
7. 2 Chronicles 31:5
"And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly."
King Hezekiah restored temple worship after years of neglect, and when he called the people to bring the tithes and firstfruits they responded abundantly. The heaps lay in piles for months (2 Chronicles 31:6-7). Generous giving often follows spiritual renewal. People give freely when their hearts have been turned back to God.
8. Malachi 3:8
"Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings."
Malachi spoke to Jews who had returned from exile and grown careless. Withholding tithes was robbing God and leaving the Levites unsupported. The next verses contain the famous challenge: "Bring ye all the tithes into the storehouse... and prove me now herewith" (Malachi 3:10). God invites His people to test His faithfulness. It is a call to trust, not a guaranteed return on investment.
Tithing and giving in the New Testament
9. Matthew 23:23
"Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone."
Jesus criticises religious leaders who tithed even tiny garden herbs while ignoring judgment, mercy, and faith. He does not tell them to stop tithing: these ought ye to have done, and not to leave the other undone. His point is priorities. Careful giving can never make up for injustice or a cold heart. Christians who tithe and Christians who do not both appeal to this verse.
10. Luke 18:12
"I fast twice in the week, I give tithes of all that I possess."
These are the words of the Pharisee in Jesus' parable, standing in the temple and listing his achievements. He tithed everything, yet Jesus says the humble tax collector, not the Pharisee, went home justified (Luke 18:14). Tithing can become a badge of pride. Giving is meant to express gratitude and trust, never to earn God's favour or rank ourselves above others.
11. 1 Corinthians 9:14
"Even so hath the Lord ordained that they which preach the gospel should live of the gospel."
Paul argues that, just as priests and Levites lived from the offerings, they which preach the gospel should live of the gospel. He himself often chose to work as a tentmaker to avoid being a burden (Acts 18:3), but he defends the right of ministers to be supported. Supporting your local church and its leaders is a New Testament principle, whatever percentage you give. See pastor appreciation.
12. 2 Corinthians 8:3-4
"For to their power, I bear record, yea, and beyond their power they were willing of themselves; Praying us with much intreaty that we would receive the gift, and take upon us the fellowship of the ministering to the saints."
The churches of Macedonia were poor and under pressure, yet they gave to famine relief beyond their power, begging Paul to let them share in the gift (2 Corinthians 8:2). Paul never mentions a percentage in these chapters. He talks about willingness, equality and grace, and later says, "God loveth a cheerful giver" (2 Corinthians 9:7). New Testament giving is shaped by the generosity of Christ (2 Corinthians 8:9).
A short prayer
Father, everything I have comes from You. Thank You for the work, the income and the daily bread You give. Free me from both fear and pride when it comes to money. Show me what to give, where to give it and how to give it gladly. Let my giving support the people who teach me Your word, care for those in need and express my trust that You will provide. In Jesus' name, Amen.
Go deeper: a SOAP study prompt
Pick one verse above and write: - Scripture: copy the verse by hand. - Observation: what does it say? Who is speaking, to whom? - Application: what does it mean for you today? - Prayer: turn it into a two-line prayer.
New to this method? See our Bible study guide or pick a Bible reading plan.
Study Malachi and 2 Corinthians 8 to 9 with the SOAP Bible Study Journal · Pray over your giving plan with the 30-Day Prayer Journal · Download our free SOAP study page
Frequently asked questions
Do Christians have to tithe ten percent?
Christians hold different views. Many churches teach the tithe as a timeless principle, pointing out that it came before the law (Genesis 14:20) and that Jesus affirmed it (Matthew 23:23). Others see the tithe as part of the Old Testament system fulfilled in Christ, and teach generous, proportional giving instead, "as God hath prospered him" (1 Corinthians 16:2), which may be more or less than ten percent. Both views agree that giving should be regular, generous, cheerful and never forced.
Should I tithe on gross or net income?
The Bible does not say, because Israel's tithe was on produce and herds, not salaries. Some give a tenth of gross income as a first-fruits principle; others give from net income after taxes. Pray about it, talk it over with your spouse if you are married, and give with a clear conscience. Paul says, "Every man according as he purposeth in his heart, so let him give" (2 Corinthians 9:7).
What does Malachi 3:10 mean?
God challenged the returned exiles to bring the full tithe into the temple storehouse so the Levites and priests could serve, and to see whether He would pour out blessing. The promise was spoken to Israel under the old covenant in a specific situation. Many Christians still find in it an invitation to trust God's provision when they give. It should not be used to promise financial returns or to pressure people. See finances.
What is the difference between tithes and offerings?
A tithe is a fixed proportion, a tenth. An offering is a freewill gift above that, given as the heart prompts. Malachi mentions both together, "In tithes and offerings" (Malachi 3:8). In many churches today, tithe means regular giving to your local church and offering means special gifts to missions, building projects or people in need. See offering.
Giving should never put you in danger of missing rent, food, medicine or debt payments, and no ministry should pressure you to give in exchange for healing or wealth. If you are in financial trouble, talk with your pastor or a trusted financial counselor; many churches help with budgeting and emergencies.
Sources: All Scripture quotations are from the King James Version (KJV), public domain in the United States. References were checked against the KJV text from bible-api.com.
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