What does the Bible say about tithing?

A tithe means a tenth part. Old Testament law required that a tenth of all produce, flocks, and cattle be given to support the Levites (the priestly class). In turn, the Levites were to give a tenth of that for support of the high priest (Leviticus 27:30-33, Numbers 18:21-28).

An additional tithe, collected every three years, was to be used to meet the needs of the Levites, strangers, orphans and widows. (Deuteronomy 26:12-13). Additional tithes were taken for festival purposes.

In addition, everyone was to be generous with those in need:

If there is a poor man among your brothers in any of the towns of the land that the LORD your God is giving you, do not be hardhearted or tightfisted toward your poor brother. Rather be openhanded and freely lend him whatever he needs. (NIV, Deuteronomy 15:7-8)

The New Testament did not repudiate the Old Testament tithing rules nor add any specific new rules about tithing. However, Jesus made it clear that we are obligated to be generous to those in need (Matthew 25:31-46).

Give to the one who asks you, and do not turn away from the one who wants to borrow from you. (NIV, Matthew 5:42)

Giving is to be done cheerfully, rather than as an obligation (2 Corinthians 9:6-7), and not for the purpose of public recognition (Matthew 6:1-4). The amount to give is not necessarily limited to ten percent (Matthew 19:21, Luke 18:22, 21:1-4, Hebrews 13:16, 1 John 3:17). Generous giving is an acknowledgment that everything we have is a gift from God, and is to be used in His service (Luke 12:33, Acts 20:35, 1 Timothy 6:17-19, James 1:17, 1:27, 1 Peter 4:10).

The tithing rules in the Old Testament of the Bible were based on the religious and social system of ancient Israel and on an agricultural economy. Modern day questions about what percentage we should give and whether it should be computed on gross income, net income or wealth simply have no Biblical answers. Nor does the Bible tell us how much of our giving should go to the Church and how much to help the needy. In today's world, we must pray and listen to our consciences when deciding how much to give and to which organizations or individuals.