The Bible commands tithing in the Old Testament — giving a tenth of income to God. The New Testament does not specifically reinstate the 10% requirement but teaches generous, proportional, cheerful giving. Most Christian teaching: the tithe is a starting point, not a ceiling.
Tithing — giving a tenth — is one of the oldest biblical practices. Genesis 14:20 records Abraham giving a tenth to Melchizedek of all his spoils — predating the Mosaic Law by centuries. Jacob promised to give a tenth (Genesis 28:22). The principle of giving a tenth was woven into Israelite worship from the beginning. The Mosaic Law made tithing mandatory. Leviticus 27:30 — 'all the tithe of the land... is the LORD's: it is holy unto the LORD.' Numbers 18 details how the tithe supported the Levites. Deuteronomy 14 added a second annual tithe for festivals and a third tithe every three years for the poor. The Old Testament tithe was substantial — by some calculations 22-23% of annual income. Malachi 3:8-10 is the most-famous tithing passage. 'Will a man rob God? Yet ye have robbed me... In tithes and offerings... Bring ye all the tithes into the storehouse... prove me now herewith.' Malachi is the only place in Scripture where God invites his people to 'prove' him through a specific action — tithing. The New Testament transforms but does not abolish the principle. Jesus mentions tithing positively (Matthew 23:23 — 'these ought ye to have done'). Paul calls for proportional, cheerful giving without specifying a percentage. 2 Corinthians 9:7 — 'Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.' 1 Corinthians 16:2 — 'Upon the first day of the week let every one of you lay by him in store, as God hath prospered him.' Most Christian teaching: the tithe (10%) is a starting point baseline for Christian giving. Some Christians give exactly 10%; others use it as a floor and give more. Whatever the percentage, the heart matters more than the math: 'God loveth a cheerful giver.' The question is not 'how much can I keep' but 'how much will I joyfully release.'
“Bring ye all the tithes into the storehouse... prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing.”
“Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.”
“All the tithe of the land... is the LORD's.”
“For ye pay tithe of mint and anise and cummin... these ought ye to have done.”
“Honour the LORD with thy substance, and with the firstfruits of all thine increase: So shall thy barns be filled with plenty.”
Start where you are. If you don't tithe: begin proportionally, even at 1-2%, with the goal of growing. If you tithe: ask whether God is calling you to more. Set up automatic giving so it happens before discretionary spending. Give to your local church first. Test God's promise in Malachi 3:10.
Christian traditions differ. The OT commanded tithing (Leviticus 27:30, Malachi 3:8-10). The NT teaches generous, proportional, cheerful giving without a specific percentage (2 Corinthians 9:7). Most Christian teaching: the tithe is a baseline — Christians under the NT's intensified call to generosity should not give less than what was required under the Law.
Most Christian teaching: the tithe goes to the local church — the NT 'storehouse' understood today as the local congregation. Offerings beyond the tithe can go to other Christian causes — missions, parachurch ministries, individuals in need.
Most Christian teaching: gross. Israelites tithed on the full harvest before deductions. The biblical principle is 'firstfruits' (Proverbs 3:9) — giving God the first and best.
Start where you can — even 1-2% — and grow from there. Many testify that starting to tithe was the moment finances began to come together. The Macedonians in 2 Corinthians 8 gave generously despite poverty. Trust God's promise — Malachi 3:10 invites you to test his faithfulness.