Introduction
When many people hear the word tithe, they think of giving ten percent of their income. However, in the Old Testament, tithing was more detailed than a single ten-percent offering. The Law of Moses describes different types of tithes, each with a specific purpose.
Old Testament tithing was connected to Israel’s covenant with God, the land of Israel, the harvest, the Levites, worship, and care for the poor. It was part of Israel’s national and spiritual life under the Old Covenant, and in some ways it can be compared to a national tax system that supported religious service, community welfare, and covenant life.
1. What Does the Word “Tithe” Mean?
The word tithe means a tenth. To tithe was to give a tenth portion of something.
In the Old Testament, tithes were mainly taken from:
- The produce of the land, such as grain, wine, oil, and fruit.
- The increase of the fields.
- The herds and flocks.
“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 to the LORD.”
This shows that the tithe belonged to the Lord. It was holy because God claimed it as His portion.
2. Tithing Before the Law: Abraham and Jacob
Before the Law of Moses was given, there are two important examples of tithing in Genesis.
Abraham Gave a Tithe to Melchizedek
After Abraham returned from rescuing Lot and defeating the kings, he met Melchizedek, king of Salem and priest of God Most High.
“And he gave him a tithe of all.”
Abraham’s tithe was not part of the later Levitical system. It happened before the Law of Moses. It was an act of honour, worship, and recognition that God had given him victory.
Jacob Promised to Give a Tenth to God
Jacob also spoke of giving a tenth to God after his dream at Bethel.
“And of all that You give me I will surely give a tenth to You.”
Jacob’s tithe was connected to a personal vow. He promised that if God would be with him, keep him, provide for him, and bring him back safely, he would give a tenth to God.
These two examples show that honouring God with a tenth existed before the Law, but the full tithe system of Israel was later commanded through Moses.
3. The First Tithe: Support for the Levites
The first major tithe under the Law of Moses was given to the Levites.
The Levites were the tribe set apart for service connected to the tabernacle and later the Temple.
Unlike the other tribes, the Levites did not receive a normal inheritance of land. God provided for them through the tithes of Israel.
“Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle
of meeting.”
This tithe supported the Levites because they served the Lord and assisted with the work of the tabernacle. It was God’s way of providing for those who were set
apart for spiritual service.
“For the tithes of the children of Israel, which they offer up as a heave offering to the LORD, I have given to the Levites as an inheritance.”
This first tithe teaches that the worship life of Israel had to be supported. The Levites served the people spiritually, and the people supported the Levites
materially.
4. The Tithe of the Tithe: The Levites Gave to the Priests
The Levites also had to give a tithe from what they received. This was a tenth of the tithe, given to the priests.
“When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it
to the LORD, a tenth of the tithe.”
The Levites received the tithe from Israel, but they were not exempt from giving. They also had to honour the Lord from what they received.
“Thus you shall also offer a heave offering to the LORD from all your tithes which you receive from the children of Israel, and you shall give the LORD’s
heave offering from it to Aaron the priest.”
This created a clear order:
- Israel gave the tithe to the Levites.
- The Levites gave a tenth of that tithe to the priests.
- The priests and Levites were provided for through God’s commanded system.
5. The Second Tithe: Worship and Rejoicing Before the Lord
Deuteronomy also speaks of another tithe. This tithe was brought to the place where God chose to place His name. Later, this place became Jerusalem.
“You shall truly tithe all the increase of your grain that the field produces year by year. And you shall eat before the LORD your God, in the place where
He chooses to make His name abide.”
This tithe was different from the tithe given to the Levites. It was eaten by the worshipper and his household before the Lord. It was connected to joy, thanksgiving, and remembering God’s goodness.
If the person lived far away and could not carry the produce, he could exchange it for money, travel to the chosen place, and buy food there.
“Then you shall exchange it for money, take the money in your hand, and go to the place which the LORD your God chooses.
And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the LORD your God, and you shall rejoice, you and your household.”
This tithe teaches that giving to God was not only about duty. It was also about rejoicing in His presence. Israel was to remember that every harvest came from the Lord.
6. The Poor Tithe: Provision for the Needy
Every third year, the tithe had a special purpose. It was stored within the towns and used to provide for those in need.
“At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates.”
This tithe was for the Levite, the stranger, the fatherless, and the widow.
“And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied.”
The poor tithe shows the mercy and justice of God. God did not allow Israel to worship Him while ignoring the vulnerable. The needy were built into the giving system of the nation.
Deuteronomy 26 also refers to this tithe:
“When you have finished laying aside all the tithe of your increase in the third year — the year of tithing — and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled.”
This tithe reminds us that God cares deeply for those who have no support, protection, or inheritance.
7. The Animal Tithe
The Old Testament also speaks of a tithe from the herds and flocks. Every tenth animal that passed under the rod belonged to the Lord.
“And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD.”
The owner was not allowed to choose which animal to give. He could not select the weakest animal and keep the strongest for himself. Every tenth animal was counted as holy to the Lord.
“He shall not inquire whether it is good or bad, nor shall he exchange it.”
This taught Israel honesty, surrender, and trust. The tithe belonged to God, and man was not to manipulate it for selfish gain.
8. The Storehouse and the Tithe
Later in Israel’s history, tithes were brought into storehouses connected to the house of God. These storehouses held the food and provisions needed for the priests, Levites, and the service of the Temple.
In the days of Hezekiah, the people brought tithes in abundance.
“And the children of Israel and Judah, who dwelt in the cities of Judah, brought the tithe of oxen and sheep; also the tithe of holy things which were consecrated to the LORD their God they laid in heaps.”
Hezekiah commanded that rooms be prepared in the house of the Lord for these offerings.
“Now Hezekiah commanded them to prepare rooms in the house of the LORD, and they prepared them.”
In Nehemiah’s time, the people also renewed their commitment to bring the tithes.
“And we will bring the tithes of our land to the Levites, for the Levites should receive the tithes in all our farming communities.”
9. Malachi and the Tithe
The book of Malachi contains one of the strongest rebukes concerning tithing. Israel had become unfaithful in bringing what God had commanded.
“Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings.”
God then commanded the people to bring the tithes into the storehouse.
“Bring all the tithes into the storehouse, that there may be food in My house.”
In context, Malachi was speaking to Israel under the Old Covenant. The issue was the neglect of the Temple system, the priests, the Levites, and the worship God had commanded.
The phrase “that there may be food in My house” shows that the tithe was connected to actual provision — grain, produce, animals, and food for those who served in the house of the Lord.
10. Summary of the Different Old Testament Tithes
| Type of Tithe |
Biblical Reference |
Purpose |
Recipient or Use |
| Patriarchal Tithe |
Gen 14:20; Gen 28:22 |
Honour, worship, and personal vow |
Given before the Law of Moses |
| First Tithe |
Num 18:21–24 |
Support for Levitical service |
Given to the Levites |
| Tithe of the Tithe |
Num 18:26–28 |
Support for the priests |
Given by the Levites to the priests |
| Second Tithe |
Deut 14:22–27 |
Worship and rejoicing before God |
Eaten before the Lord in the chosen place |
| Poor Tithe |
Deut 14:28–29; Deut 26:12–13 |
Care for the vulnerable |
Levite, stranger, fatherless, and widow |
| Animal Tithe |
Lev 27:32–33 |
Consecration of the herd and flock |
Every tenth animal was holy to the Lord |
11. Important Lessons from Old Testament Tithing
God Is the Owner of Everything
The tithe reminded Israel that the land, the harvest, the animals, and the increase all came from God. Giving the tithe was an act of acknowledging His ownership.
God’s Work Must Be Supported
The Levites and priests were supported through the tithe because they were set apart for service. Israel’s worship life required faithful provision.
Worship Includes Rejoicing
The second tithe shows that God wanted His people to rejoice before Him. Giving was not only a burden; it was also connected to celebration, family, and gratitude.
The Poor Must Not Be Forgotten
The poor tithe reveals the heart of God for the vulnerable. The stranger, the fatherless, and the widow were included in God’s provision.
God Required Honesty and Obedience
The animal tithe shows that Israel was not allowed to manipulate what belonged to God. Every tenth animal was holy, whether good or bad.
Conclusion
Old Testament tithing was not merely a simple ten-percent rule. It was a covenant system that touched worship, priestly service, Levitical support, national
obedience, thanksgiving, and care for the poor.
The tithe reminded Israel that everything belonged to the Lord. The land was His, the harvest was His, the animals were His, and the people themselves belonged to Him.
In its Old Testament setting, tithing was a practical expression of covenant faithfulness. It supported the work of God, honoured His holiness, provided for
His servants, brought joy before His presence, and cared for those in need.
Giving, Not Tithing, Is the New Covenant Emphasis
After studying tithing in the Old Testament, it is important to understand how giving is presented in the New Testament. Under the Law of Moses, tithing was a commanded part of Israel’s covenant life. It supported the Levites, the priests, the Temple service, sacred worship, and the poor.
However, believers in Christ are not under the Old Covenant system of the Law of Moses. The New Covenant was established through the blood of Jesus Christ and was powerfully revealed and proclaimed after the Holy Spirit was poured out on the day of Pentecost.
“Likewise He also took the cup after supper, saying, ‘This cup is the new covenant in My blood, which is shed for you.’”
“When the Day of Pentecost had fully come, they were all with one accord in one place. And suddenly there came a sound from heaven, as of a rushing mighty wind,and it filled the whole house where they were sitting.”
Therefore, Christians must be careful not to live as though they are still under the Old Covenant. In the Old Covenant, Israel had the Law written on tablets of
stone. In the New Covenant, God writes His law upon the hearts of His people by the Holy Spirit.
“But this is the covenant that I will make with the house of Israel after those days, says the LORD: I will put My law in their minds, and write it on their
hearts; and I will be their God, and they shall be My people.”
“You are manifestly an epistle of Christ, ministered by us, written not with ink but by the Spirit of the living God, not on tablets of stone but on tablets of
flesh, that is, of the heart.”
This does not mean that Christians should be selfish or careless with money. Rather, it means that giving in the New Covenant is not presented as a legal obligation to pay a fixed ten percent. Instead, New Covenant giving flows from love, grace, freedom, faith, compassion, and the leading of the Holy Spirit.
1. The New Testament Does Not Command Christians to Pay the Tithe
The tithe was clearly commanded under the Law of Moses. The last strong Old Testament command concerning the tithe is found in Malachi, where God rebuked
Israel for failing to bring the tithes into the storehouse.
“Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings.”
“Bring all the tithes into the storehouse, that there may be food in My house.”
This was spoken to Israel under the Old Covenant. It referred to the Temple storehouse, the priests, the Levites, and the covenant system that God had given to the nation of Israel.
Jesus also mentioned tithing when He rebuked the scribes and Pharisees. However, He was speaking to Jews who were still living before the cross, before the
resurrection, and before the outpouring of the Holy Spirit at Pentecost.
“Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone.”
Jesus was not giving the Church a New Covenant command to tithe. He was exposing the hypocrisy of religious leaders who were careful to tithe small herbs, while neglecting justice, mercy, and faith.
After the day of Pentecost, in the teaching given to the churches, there is no command that Christians must pay ten percent as a legal requirement. The emphasis shifts from commanded tithing under the Law to Spirit-led, cheerful, generous, voluntary giving under grace.
2. Abraham’s Tithe Was Not a Law
Some people refer to Abraham’s tithe to Melchizedek as proof that Christians must tithe because Abraham gave a tenth before the Law of Moses. Abraham did indeed give a tenth to Melchizedek.
“Now consider how great this man was, to whom even the patriarch Abraham gave a tenth of the spoils.”
However, Abraham was not obeying a written law that commanded him to give ten percent. His gift was voluntary. He gave from the spoils of battle, not from a regular income or agricultural harvest. The passage in Hebrews uses Abraham’s tithe to show the greatness of Melchizedek’s priesthood, not to command Christians to
pay the tithe.
Therefore, Abraham’s example shows honour and worship, but it should not be turned into a New Covenant law that binds believers to a fixed percentage.
3. New Covenant Giving Must Be Secret
One of the clearest principles Jesus gave concerning giving is that it should not be done to impress people. Giving must not become a performance. It must not be a way of gaining honour, recognition, position, or praise from others.
“Take heed that you do not do your charitable deeds before men, to be seen by them. Otherwise you have no reward from your Father in heaven.”
“Therefore, when you do a charitable deed, do not sound a trumpet before you as the hypocrites do in the synagogues and in the streets, that they may have glory from men. Assuredly, I say to you, they have their reward.”
“But when you do a charitable deed, do not let your left hand know what your right hand is doing, that your charitable deed may be in secret; and your Father who sees in secret will Himself reward you openly.”
Jesus did not say, “Make sure everyone knows how much you give.” He said the opposite. Giving should be done quietly, humbly, and before God.
There may be times when giving cannot be completely hidden, and believers do not need to feel guilty if someone accidentally becomes aware of it. The main issue is the motive. We must not give in order to be noticed by people.
If a person gives because he wants others to see his generosity, Jesus says he has already received his reward. But if he gives secretly before God, the Father who sees in secret will reward him.
4. New Covenant Giving Must Be Cheerful
The New Testament teaches that giving must come from the heart. God does not want forced giving, pressured giving, manipulated giving, or reluctant giving.
“So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.”
This verse is one of the clearest New Covenant instructions on giving. It shows several important truths:
- Each believer must give as he purposes in his own heart.
- Giving must not be done grudgingly.
- Giving must not be forced by pressure or guilt.
- God loves cheerful giving.
This is very different from a legalistic demand. New Covenant giving is not based on fear, pressure, or public embarrassment. It is based on love for God, gratitude for His grace, and a willing heart.
A church should therefore be careful not to manipulate people into giving. If people are pressured, watched, shamed, or made to feel guilty, their giving may no longer be cheerful. God is more interested in the heart than in the amount.
5. New Covenant Giving Must Be According to Ability
The New Testament also teaches that giving should be proportionate. In other words, believers should give according to how God has prospered them.
“On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come.”
Paul did not command every believer to give the same amount. He did not command a fixed ten percent. He said each one should give “as he may prosper.”
This means that a person with much can give more, while a person with little should not be crushed by a burden God has not placed on him. God does not want His poor children to suffer because they are being pressured to give beyond what they are able.
“For if there is first a willing mind, it is accepted according to what one has, and not according to what he does not have.”
This is a beautiful New Covenant principle. God does not measure giving merely by the amount. He looks at the willingness of the heart and the ability of the person. A small gift from a sincere heart can be precious to God.
6. New Covenant Giving Should Be Voluntary, Not Compulsory
In the New Covenant, giving is not presented as a religious tax. It is a voluntary response to the grace of God.
“For you know the grace of our Lord Jesus Christ, that though He was rich, yet for your sakes He became poor, that you through His poverty might become rich.”
The greatest motivation for Christian giving is not law, guilt, or fear. The greatest motivation is the grace of Jesus Christ. He gave Himself for us. Because He gave so freely, we also learn to give freely.
“Freely you have received, freely give.”
Christian giving should therefore be willing, joyful, and sincere. It should come from a heart that has first received the love and mercy of God.
7. Beware of Financial Exploitation
Because many Christians do not understand the difference between Old Covenant tithing and New Covenant giving, they can easily be exploited. Some preachers use fear, guilt, and pressure to force people to give. Some even suggest that believers are under a curse if they do not pay ten percent.
But the New Testament does not teach believers to give under fear of a curse. Christ has redeemed us from the curse of the law.
“Christ has redeemed us from the curse of the law, having become a curse for us.”
This does not mean believers should stop giving. It means they should give for the right reason. Giving should be an act of worship, love, generosity, and obedience to the leading of God — not a payment made under fear of punishment.
Any church or ministry that forces people to reveal what they give should seriously consider the words of Jesus in Matthew 6. The Lord taught that giving should be done in secret as far as possible.
A wise and biblical practice is to allow people to give quietly and voluntarily, without public pressure. Whether this is done through a giving box, an electronic transfer, or another private method, the principle remains the same: giving should be secret, voluntary, cheerful, and according to ability.
8. Our Righteousness Must Exceed the Pharisees
Jesus said that the righteousness of His disciples must exceed the righteousness of the scribes and Pharisees.
“For I say to you, that unless your righteousness exceeds the righteousness of the scribes and Pharisees, you will by no means enter the kingdom of heaven.”
The Pharisees were very careful about outward religious actions, including tithing. But Jesus exposed the danger of doing religious things for outward appearance while the heart is wrong.
In the matter of giving, our righteousness must exceed theirs. That means our giving must not be done to be admired. It must not be done to gain religious status. It must not be done to impress leaders or people.
New Covenant giving must come from a transformed heart. It must be done before God, not for the applause of man.
9. The New Covenant Pattern of Giving
When the New Testament speaks about giving, the emphasis is not on a compulsory tithe, but on grace-filled generosity.
“And they continued steadfastly in the apostles’ doctrine and fellowship, in the breaking of bread, and in prayers.”
“Now all who believed were together, and had all things in common, and sold their possessions and goods, and divided them among all, as anyone had need.”
The early believers gave because hearts had been changed. They cared for one another. They responded to need. They were moved by love, not by a legal demand
to pay a fixed percentage.
The New Covenant pattern of giving can be summarised in this way:
- Secretly — not to be seen by men.
- Cheerfully — not grudgingly or under pressure.
- Voluntarily — as each one purposes in his heart.
- Proportionately — according to how God has prospered him.
- Generously — because we have received grace from Christ.
- Compassionately — remembering the needs of others.
Conclusion: Giving Under Grace
Old Testament tithing belonged to Israel’s covenant system under the Law of Moses. It was connected to the land, the harvest, the Levites, the priests, the Temple, and the poor.
New Covenant giving is different. The New Testament does not command Christians to pay a compulsory ten percent tithe. Instead, believers are called to give secretly, cheerfully, voluntarily, generously, and according to what they have.
“So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.”
This does not lower the standard of giving. In many ways, it raises it. Under the New Covenant, giving is not merely about fulfilling an outward rule. It is about revealing a heart that has been changed by the grace of God.
The question is therefore not, “What is the minimum percentage I must pay?” The better question is, “Lord, how can I honour You with what You have given me, and how can I give with a willing, cheerful, and generous heart?”
