A reader asks: IS TITHING STILL BINDING ON THE CHRISTIAN?

For centuries, the practice of tithing—giving ten percent of one’s income—has been a cornerstone of Christian financial stewardship. Many believers have faithfully practiced this discipline, citing Malachi 3:10 as their guide: “Bring the full tithe into the storehouse.” But is this Old Testament command still binding on New Testament believers? Does the practice of calculated percentage-giving truly reflect the heart of Christian generosity in the age of grace?

The Reformed tradition has long wrestled with how Old Testament laws apply to Christians today. When it comes to tithing, the answer isn’t as simple as “yes, it still applies” or “no, it’s been abolished.” Rather, as we’ll explore, grace has transformed our giving into something potentially far more radical than a simple mathematical calculation. Let’s examine what Scripture teaches about the evolution of giving from Old Testament law to New Testament grace.

 

TITHING IN THE OLD TESTAMENT

The concept of tithing predates the Mosaic Law. Abraham gave a tenth of his spoils to Melchizedek, the priest-king of Salem (Genesis 14:18-20). Later, his grandson Jacob vowed to give “a full tenth” to God if he returned safely to his father’s house (Genesis 28:20-22). These voluntary acts of worship became codified under Moses.

The Mosaic Law actually established multiple tithes:

• A tithe for the Levites’ support (Leviticus 27:30-33)
• A tithe for religious festivals (Deuteronomy 14:22-26)
• A tithe every third year for the poor (Deuteronomy 14:28-29)

Taken together, these tithes added up to approximately 23% of an Israelite’s annual produce—not merely 10%. This system was deeply connected to Israel’s theocratic structure, where no clear distinction existed between civil, ceremonial, and moral law.

The prophet Malachi later rebuked Israel for neglecting this obligation, declaring they were “robbing God” by withholding tithes (Malachi 3:8-10). This passage is frequently cited as evidence for continuing the practice today, though its immediate context was addressing the covenant nation of Israel.

 

THE NEW TESTAMENT PERSPECTIVE

Jesus mentioned tithing on a few occasions, notably in Matthew 23:23 when He rebuked the Pharisees: “You tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.” Here, Jesus affirmed tithing for those under the Mosaic Law, while emphasising that internal righteousness matters more than external compliance.

No Commands to Tithe: Strikingly, nowhere in the New Testament epistles are Christians explicitly commanded to tithe. This silence is significant given the detailed instructions provided on many other aspects of Christian living.

The Widow’s Offering: Instead, Jesus elevates our understanding of giving through the story of the widow’s offering. In Mark 12:41-44, Jesus observed wealthy individuals giving large sums to the temple treasury. Then a poor widow came and contributed two small copper coins—all she had to live on. Jesus praised her sacrifice above all others, saying: “For they all contributed out of their abundance, but she out of her poverty has put in everything she had, all she had to live on.”

This account reveals Jesus measures giving not by percentage but by sacrifice. The widow’s offering represented complete surrender, not calculated obligation.

The Example of the Early Church: The early church embodied this sacrificial spirit. In Acts 4:32-37, believers sold possessions to ensure no one had need. This radical generosity went far beyond tithing percentages. When Paul collected for Jerusalem’s poor, he established different principles:

• Give cheerfully, not under compulsion (2 Corinthians 9:7)
• Give according to your ability (1 Corinthians 16:2)
• Give generously to reap generously (2 Corinthians 9:6)

These teachings focus on the heart’s disposition rather than prescribing specific amounts.

 

THE REFORMED THEOLOGICAL FRAMEWORK

Reformed theology typically divides the Old Testament law into three categories:

• Moral law: Reflecting God’s character and permanently binding (e.g., the Ten Commandments)
• Civil law: Governing ancient Israel specifically
• Ceremonial law: Pointing to Christ and fulfilled in Him

Where does tithing fit? It contains elements of all three. The principle of supporting God’s work reflects moral law. Its specific implementation was tied to Israel’s agricultural economy (civil) and its temple worship system (ceremonial).

The Reformed tradition emphasizes the continuity and discontinuity between covenants. While God’s moral standards remain unchanged, their application shifts between covenants. The regulative principle of worship—that we should worship God only as He has commanded—means we look to the New Testament for guidance on Christian giving practices.

 

PRACTICAL APPLICATION FOR TODAY’S CHRISTIAN

If the specific percentage requirement of the tithe isn’t binding, what should guide Christian giving? Reformed thought suggests:

• Tithing as wisdom rather than law: The 10% principle provides a helpful starting point for believers learning generous giving, though it isn’t a legal requirement.
• Heart posture over percentage: God values the widow’s sacrificial spirit more than the Pharisee’s calculated compliance.
• Stewardship of all resources: We recognise God’s ownership of 100%, not just 10%, of our possessions.
• Support for the church: While the Levitical system has ended, supporting those who minister the gospel remains a biblical principle (1 Corinthians 9:13-14).

Reformed Christians may best view tithing as a floor rather than a ceiling. For some believers, especially those with limited means, giving even 10% may seem a great sacrifice. For others, particularly those with abundance, faithful stewardship may mean giving far beyond 10%.

 

CONCLUSION: MORE THAN TITHING

Grace doesn’t abolish giving—it transforms it. Where the law prescribed specific percentages, grace motivates sacrificial generosity flowing from gratitude rather than obligation. The widow’s two copper coins stand as a powerful reminder that Jesus measures our giving not by the amount on the check, but by the cost to our hearts.

Reformed theology reminds us our giving, like all aspects of Christian living, should be motivated by the gospel itself. We give generously not to earn God’s favour but because we’ve already received it through Christ. The question shifts from “How much must I give to comply?” to “How can my giving reflect the immeasurable grace I’ve received?”

This perspective liberates us from legalism while challenging us to even greater generosity. Some believers might give less than a tenth, others far more—but all give from hearts transformed by grace, seeking to honour the God who “did not spare his own Son but gave him up for us all” (Romans 8:32).

In Christ, we’re called to more than tithing. We’re invited into a life of grace-motivated, joyful, sacrificial giving that reflects the generous heart of our Father.

 

MORE THAN TITHING: RELATED FAQs

What do contemporary Reformed scholars say about tithing? John Piper views tithing as a helpful benchmark but emphasises “radical generosity” that often exceeds 10% as the Christian ideal. Tim Keller teaches the tithe provides a starting reference point while noting New Testament giving should be proportional, sacrificial, and cheerful—for many believers, this would mean giving well beyond a tithe.

• If tithing isn’t required, how should Christians determine how much to give? Christians should prayerfully consider their income, expenses, and the needs around them, asking how their giving can reflect God’s generosity toward them. Paul’s principle of giving “according to your means” (2 Corinthians 8:11) suggests proportional giving that increases as God prospers us, while maintaining a sacrificial element that impacts our lifestyle choices.
• Should Christians tithe on their gross or net income? Since Scripture doesn’t specify this detail, the decision falls under Christian liberty and wisdom. Many Reformed teachers suggest tithing on gross income (before taxes) better acknowledges God’s provision of our total income, while recognising this isn’t a binding requirement but a matter of personal conviction between the believer and God.
• How does Reformed theology view the “prosperity gospel” teaching that tithing guarantees financial blessing? Reformed theology firmly rejects the prosperity gospel’s transactional view of giving as inconsistent with salvation by grace. While Scripture does speak of blessing following generosity (Proverbs 11:24-25), these are general principles rather than guaranteed formulas, and the blessings promised to believers are primarily spiritual rather than material.
• How does the concept of Christian stewardship expand beyond financial giving? Biblical stewardship encompasses managing all resources God has entrusted to us—time, talents, relationships, and opportunities, not just money. Reformed teaching emphasises that since God owns everything (Psalm 24:1), Christians are called to be faithful managers of all aspects of life, using each resource to glorify God and serve others.
• What did Calvin and Luther teach about tithing? John Calvin acknowledged tithing’s Old Testament origins while emphasising cheerful, generous giving rather than mechanical compliance with a percentage. Martin Luther similarly taught Christians are free from the tithing law but should give generously out of gratitude; both Reformers stressed genuine faith produces generosity that may exceed tithing’s requirements.

How should churches teach about giving without becoming legalistic? Churches should focus on the gospel’s transformative power rather than imposing rules about percentages. By teaching the principles of grateful, proportional, and sacrificial giving while emphasizing God’s grace and provision, churches can cultivate genuine generosity motivated by love rather than obligation or guilt.

 

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