On Tithes and Tithing – By Babatunde Olugboji
A couple of weeks ago, a friend asked me a short but complex question: “Sir, could you share your opinion on this. Do you think tithing is the old testament?”
This is the sort of question often asked by those who struggle with giving to their local churches, or those who are concerned about the ostentatious living of their pastors or the threatening nature of the way tithe is preached: if you don’t tithe, things will be tight for you. And there are tons of internet preachers with considerable following who are eager to convince believers that they could simply ignore tithing and get on with their faith.
Let’s start by way of definition: In the Bible, tithing refers to the practice of giving ten percent of one’s income, produce, or increase to God, serving as an act of worship, obedience, and stewardship. While originating as a mandatory law for ancient Israel to support the Levites and the poor, modern views differ on whether it is a binding command or a principle of generous giving for Christians today. I believe it is the latter.
Here’s my response to my friend:
Tithing is not only the Old Testament; the New Testament does not command Christians to tithe in the same way Israel was commanded under the Law. I’ll try to explain carefully and biblically.
Tithing existed before the Mosaic Law (Pre–Mosaic)
1. Abraham (Genesis 14:20) Abraham gave Melchizedek “a tenth of everything.” This was voluntary, not commanded by law.
2. Jacob (Genesis 28:22) Jacob vowed to give God a tenth.
So, Tithing predates Moses. It appears as an act of worship and gratitude.
Tithing Under the Law (Old Testament Covenant)
Under the Mosaic Law, tithing became mandatory for Israel. Leviticus 27:30: “A tithe of everything… belongs to the LORD;” Numbers 18:21 The tithe supported the Levites (priests); Deuteronomy 14:22–29 Different tithes: for festivals and for the poor. Many Bible scholars note that Israel’s total giving likely exceeded 10% when all tithes were combined. This was part of the covenant law given specifically to Israel as a nation.
What Did Jesus Say?
Matthew 23:23 “You should have practiced the latter, without neglecting the former.” Jesus affirmed tithing to Pharisees who were still under the Law before His death and resurrection. But after the cross, believers are no longer under the Mosaic Law (Romans 6:14; Galatians 3:24–25).
Tithing in the New Testament Church
The NT does not command Christians to tithe as a legal requirement. Instead, it emphasizes: Generosity motivated by grace
• 2 Corinthians 9:6–8 – “God loves a cheerful giver.”
• 1 Corinthians 16:2 – Give regularly and proportionally.
• Acts 4:32–35 – Radical generosity in the early church.
The pattern shifts from law-based obligation to Spirit-led generosity.
So Is Tithing “Old Testament”?
Yes, as a legal requirement under Moses. No, in the sense that giving a tenth as worship predates the Law and reflects a biblical principle of honoring God with first fruits (Proverbs 3:9). Or the principle of sowing and reaping: “While the earth remains, seedtime and harvest, and cold and heat, and summer and winter, and day and night shall not cease” (Genesis 8:22).
Here’s what I see as the “Balanced Biblical Position.”
As followers of Christ, we are:
• Not commanded to tithe under threat of curse (Malachi 3 applied under Mosaic covenant).
• Called to give generously, sacrificially, and cheerfully.
• Encouraged to support ministers and the work of the gospel (1 Timothy 5:17–18; Galatians 6:6).
Some believers use 10% as a helpful starting point, not as a binding law.
The Deeper Principle
The New Testament standard may actually be higher than 10%, not lower:
• The Macedonians gave beyond their ability (2 Corinthians 8:3).
• The widow gave all she had (Mark 12: 41–44).
Under grace, the question shifts from: “What is the minimum I must give?” to “What honors Christ and advances His kingdom?”
In summary, tithing as a legal obligation belongs to the Old Covenant, while generous, proportional, cheerful giving belongs to the New Covenant. For us, New Testament believers, the heart issue matters more than the percentage. 10% may be a good starting point.
Have a great week.
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