Scripture reveals that tithing was commanded to support the priesthood and Levites under the Old Covenant, but the New Testament shifts the focus from obligation to voluntary, joyful generosity motivated by grace.
Scripture on Who Should Tithe
Leviticus 27:30-32
Old Testament
"A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord. Whoever would redeem any of their tithe must add a fifth of the value to it. Every tithe of the herd and flock—every tenth animal that passes under the shepherd's rod—will be holy to the Lord."
Numbers 18:21-24
Old Testament
"I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the tent of meeting. From now on the Israelites must not go near the tent of meeting, or they will bear the consequences of their sin and will die. It is the Levites who are to do the work at the tent of meeting and bear the responsibility for offenses against it. This is a lasting ordinance for the generations to come. The Levites will have no inheritance among the Israelites."
Matthew 23:23
New Testament
"Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices—mint, dill and cumin. But you have neglected the more important matters of the law—justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former."
Hebrews 7:4-10
New Testament
"Just think how great he was: Even the patriarch Abraham gave him a tenth of the plunder! Now the law requires the descendants of Levi who become priests to collect a tenth from the people—that is, from their fellow Israelites—even though they also are descended from Abraham. This man, however, did not trace his descent from Levi, yet he collected a tenth from Abraham and blessed him who had the promises. And without doubt the lesser is blessed by the greater. In the one case, ten men who die collect the tenth; but in the other case, he who is declared to be living collects it. One might even say that Levi, who collects the tenth, paid the tenth through Abraham, because when Melchizedek met Abraham, Levi was still in the body of his ancestor."
2 Corinthians 9:7
New Testament
"Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver."
The Bottom Line
The tithe was a covenant law for Old Testament Israel; New Testament believers give freely from gratitude, not requirement.
Try Today
Examine your giving this month—are you giving out of compulsion, guilt, or genuine joy? Choose one offering to make with a cheerful heart.
Prayer
Jesus taught that we should consider our giving carefully (Matthew 6:3), inviting us to pray about it honestly.
Father, I confess my giving is sometimes mixed—part obedience, part obligation, part fear. Help me understand what generosity truly means. Show me where I hold back, and where I give expecting return. Free me from the pressure of performance, and plant in me a real joy in giving. I want to give the way You gave—without counting the cost. Make me a cheerful giver, not because I have to be, but because I know You. In Jesus' name, Amen.
📚 Read Malachi 3 to see how tithing relates to faith, then Hebrews 7 to understand how Christ fulfills the priesthood structure that tithing supported.
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