Tithes
God’s Training Ground for Giving
Do you have questions about giving to New Life Church of the Nazarene? You may sense the Lord leading you to financially support the local church but feel unsure about where or how to begin.
At New Life Church of the Nazarene, we believe that as you grow in your understanding of God’s Word—including the Bible’s extensive teaching on money and finances—you can move forward with confidence and joyful obedience in this important part of your walk with the Lord.
When churches talk about money, including here at New Life Church of the Nazarene, the phrase “tithes and offerings” is often used. However, without a clear historical and biblical understanding of these terms, they can cause confusion rather than clarity. The wide-spread use of the phrase also raises important questions:
· What is the expectation regarding tithes today?
· Is tithing required to be a Christian?
· Are tithes a fixed requirement, an aspirational goal, or simply an historical practice?
To help answer these questions, we will walk through several key passages of Scripture and seek a clearer understanding of what the Bible teaches about giving to the local church.
The Patriarchs’ First Tithes
Take a minute to read these two passages in the book of Genesis:
Genesis 14 and Genesis 28:10-22
These two passages record the first and second occurrences of the tithe in Scripture.
In both passages, Abram and Jacob are recipients of extraordinary blessing, Abram through Melchizedek and Jacob through an encounter with the Lord in a dream. Each man responds voluntarily by offering a tithe to the Lord. Abram gives a tithe of what the Lord had already provided (the recovered wealth from Sodom plundered during war), while Jacob, in anticipation of what the Lord would yet bless him with, vows to give a tithe of future blessings.
Their acts of returning a tithe to the Lord – sacrificial, tangible, financial gifts – reflected the intimate relationships Abram and Jacob had with Yahweh, the One True God.
Thus, we learn from these passages the foundational principle behind tithing: It is returning one-tenth of a specific blessing back to the Lord.
The same is true today. Tithes are tangible, financial gifts returned to the Lord based on blessings the Lord has provided.
Ask yourself these questions:
· How have I been blessed by Yahweh, the One True God?
· Am I willing to sacrificially, tangibly, financially respond to His blessings?
Tithes in the Old Testament Law
Read Numbers 18:21–32, Leviticus 27:30-34, Deuteronomy 12:5-19 and 14:22-29
In the books of Leviticus, Numbers, and Deuteronomy, the Lord gave His chosen people, Israel, clear and detailed instructions regarding tithes. What was a voluntary response of gratitude to God’s blessings by the patriarchs became a defined requirement for holy living for the nation.
These passages highlight how tithes supported both the worship of the Lord and the well-being of the entire community. As you study them, notice how God used the tithes (yes, plural, there were three of them required by the Law!) to ensure the proper functioning of the tabernacle—and later the temple—while also meeting the practical needs of His people:
· Leviticus 27:30–34 establishes the tithe as “holy to the LORD.”
· Numbers 18:21–32 describes the Levitical Tithe, which provided for the daily needs of the Levites in exchange for their service at the tabernacle and, later, the temple.
· Deuteronomy 14:22–29 explains both the Festival Tithe—shared in joyful, unified worship—and the Charity Tithe, collected every third year to care for the Levites, foreigners, orphans, and widows.
Deuteronomy 14:23 offers a brief but decisive explanation why the Lord required the Israelites to bring a tithe of the harvest to Him: “that you may learn to fear the Lord your God always.” The tithe functioned as spiritual training ground, shaping God’s people to live with reverent fear as they depended on Him.
How did giving the first ten percent of the harvest teach Israel to fear the Lord? It required faith. By offering the first and best of their harvest, the Israelites demonstrated their trust in God to provide for the rest of the year. They were not permitted to consume everything first and then give God whatever remained. Instead, obedience to the Law required upfront reliance on the Lord as their provider.
Tithes did not purchase God’s favor. Rather, through faithful obedience, the Israelites learned to trust Him, fear Him rightly, and depend on Him as their provider.
The same is true today. We, too, learn reverent fear of the Lord by relying on Him in faith to provide for our needs. Just as Israel brought the first fruits of the harvest to the temple, we can offer the first and best of our (financial) harvest to Him. In doing so, we learn to rely on Him in faith to meet our needs.
Challenge yourself to start where the Israelites started:
· Budget a pre-defined proportion of your (financial) harvest to return to the Lord.
· Faithfully give that budgeted proportion first, before other expenses are incurred each month, to the Lord through the local church.
· Watch in humble reverence as the Lord provides for your on-going needs.
Israel’s Failure to Obey
So, did Israel, God’s chosen people, faithfully observe the Law regarding tithes? Unfortunately, no. They failed to keep nearly every part of God’s Law, and the giving of tithes and offerings was no exception.
Malachi, the last prophet of the Old Testament, confronted the people (especially the priests) for neglecting the worship of God and failing to live according to His Law, particularly in matters related to the temple. Although Jerusalem and the temple had been rebuilt for nearly a century at the time of Malachi’s writing, both the people and the priests had grown complacent in their worship. When the priests were unfaithful, they could not properly lead the people. Instead of serving as spiritual leaders, they became stumbling blocks.
The Levites, who served as temple priests, depended on a portion of the tithe for their livelihood because they were not permitted to own land. This portion was stored in the temple “storehouse,” a designated place for grain and other food brought as tithes. The priests were meant to live off these gifts.
However, during Malachi’s time, the people were failing to bring their tithes and offerings. As a result, the Levites were forced to seek other work to support themselves, which caused them to neglect their God-given responsibilities of caring for the temple and interceding on behalf of the people.
Verse 10 of this passage is especially well-known as the Lord tells His people to “test me in this.” God challenges Israel to stop robbing Him of tithes and offerings and promises that He will “throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it.”
Today, as we study this passage and seek guidance for our own lives, it is essential to keep the context of Malachi 3 in mind. Because of the finished work of Jesus Christ on the cross (about 450 years after Malachi wrote), there is no longer a priestly class, a temple system, or a storehouse for agricultural tithes. Jesus Christ is our great High Priest, and through Him we have direct access to God the Father. We no longer need human mediators to worship the Lord. We get to approach Him personally and freely!
Still, there are timeless principles in Malachi’s rebuke of Israel that are important to us. Local churches have practical needs, including operating expenses, staff salaries, ministry funding, and facility maintenance. Without the faithful financial support of members, the church’s ability to care for its staff, facilities, and ministries is limited.
As we regularly and faithfully give to New Life Church of the Nazarene, the floodgates of ministry are opened, allowing God’s work to flow into our community.
Take a minute to pray through these questions:
· What ministries of New Life Church of the Nazarene have been a blessing to me and my family?
· How might additional financial support of the local church help advance the work God has called us to do?
Not the Finish Line
When tithes are examined in Scripture in biblical order, as we have done thus far, a noticeable shift occurs when we reach the Gospels in the New Testament. The change in tone regarding tithes was not because God’s law had changed; rather, the change exposes the selfish, hard hearts of many of the religious leaders. Instead of viewing tithes as an expression of reverence to the Lord, there were religious leaders who reduced tithes and offerings to empty, rigid requirements.
Read Matthew 23:1-26, Luke 11:37-46, and Luke 20:45-21:4
Matthew 23 contains the only reference to tithes in the Gospels, and it is notable that the ones returning tithes were Pharisees. These men were not merely teachers and keepers of the law; they were deeply legalistic and driven by greed. Luke 11:39 describes them as “ravening,” because their religious pretense enabled them to grasp for what belonged to others and explains why Jesus accused them of “devouring widows’ houses” (Luke 20:47). Their meticulous religious practices were symptoms of a deeper sin: their love of money corrupted their hearts and led them to exploit their fellow Israelites, including the most vulnerable.
When Jesus uttered, “Woe unto you, scribes and Pharisees, hypocrites,” for tithing even the smallest herbs, He was not rebuking the practice of returning tithes. Rather, He affirmed the practice while rebuking their neglect of “the weightier matters of the law: judgment, mercy, and faith” (Matthew 23:23). Jesus did not instruct them to stop tithing; He told them to do both.
In Luke 20-21, we see the last financial gifts given by Jews before Jesus died on the cross for the sins of all mankind. The “rich” in Luke 21:1 are the same “teachers of the law” two verses earlier in Luke 20:46. In this passage, both the rich and the widow brought gifts (important distinction: the word is not tithes!) to the temple and the widow’s gift was all she had. The exact percentage given by the rich “out of their abundance” is unknown. Was it ten percent? Twenty percent? Half? It doesn’t matter. What mattered was the heart behind the giving. God desires all of our hearts, not merely a fraction.
Thus, Jesus praises the poor widow who gave two small coins to the temple treasury. Though her gift was insignificant by human standards, Jesus declared it greater than all the others. As a widow, she lacked a reliable means of income, yet her gift was not reckless. Read the text with humble admiration, not pity for her. By giving all she had, the widow entrusted her future to the One who provides.
In short, returning a tithe to the Lord served as a practical starting point for His people to learn reverent fear of Him; however, Scripture never presents the tithe as the finish line of giving. One of the tithe’s purposes was to shape Israel’s heart toward faith-filled dependence on Him, and those who truly learned this lesson looked more like the widow who gave two mites than the wealthy who gave out of their abundance. The Pharisees, who obsessed over precise, legalistic percentages—even tithing herbs like dill and mint—were the very ones Jesus exposed as ravenous hypocrites. Thus, the Gospels teach us that faithful stewardship is not defined by formulas or mathematical precision, but by a heart fully surrendered to the Lord.
Pause to reflect on these questions:
· How is the Lord inviting me to grow, not just in how much I give, but in the heart and joy behind my giving?
· In what ways can my giving better reflect my trust in the Lord as my provider, like the faith-filled widow, rather than a focus on obligation or comparison, like the rich Pharisees?
Giving in the New Testament
Outside of the Pharisees’ tithing in Matthew 23 and an explanation of Abram’s tithe to Melchizedek in Hebrews 7, tithes are not mentioned elsewhere in the New Testament. Paul never uses the word “tithes” in his epistles, though he frequently addresses monetary collections and the responsibilities of the financially able within the church.
Read 1 Corinthians 16:1-3 and 2 Corinthians 8-9
Paul’s letters to the Corinthians offer the clearest and most detailed guidance on church giving in the New Testament. In these passages, he encourages churches (even the poor ones!) to practice generosity consistently, making sacrificial giving a normal part of their lives.
In 1 Corinthians, Paul instructs the Corinthian Christians on the best way to organize and receive offerings to support the church in Jerusalem. This same collection is referenced again in 2 Corinthians. Although the Corinthians had committed to supporting the Jerusalem church, they had not yet fulfilled their pledge. Paul urges them to honor their promise and, in doing so, provides a system for how financial giving is to be structured in local churches. Together, these passages serve as a practical guide for church-giving today.
Here are the Lord’s instructions for church giving, word-for-word, from Paul’s teaching:
Now concerning the collection for the saints (purpose): as I directed the churches (place) of Galatia, so you also are to do. On the first day of every week (pattern), each of you is to put something aside (preplanned) and store it up, as he may prosper (proportion), so that there will be no collecting when I come. And when I arrive, I will send those whom you accredit by letter to carry your gift to Jerusalem. 1 Corinthians 16:1-3
We want you to know, brothers, about the grace of God that has been given among the churches (place) of Macedonia, for in a severe test of affliction, their abundance of joy and their extreme poverty (perseverance) have overflowed in a wealth of generosity on their part (praiseworthy). For they gave according to their means, as I can testify, and beyond their means, of their own accord (personal), begging us earnestly for the favor of taking part (pleading to participate) in the relief of the saints (purpose)—and this, not as we expected, but they gave themselves first to the Lord (priority) and then by the will of God to us. Accordingly, we urged Titus that as he had started, so he should complete among you this act of grace. But as you excel in everything—in faith, in speech, in knowledge, in all earnestness, and in our love for you—see that you excel in this act of grace also. 2 Corinthians 8:1-5
Each one must give (proactive) as he has decided in his heart (prayerful), not reluctantly or under compulsion, for God loves a cheerful giver (posture). 2 Corinthians 9:7
As you follow the Lord’s instructions for church-giving, use the principles in 1 and 2 Corinthians as a guide.
Here are some practical strategies to help you get started:
· Identifying a specific amount in your monthly budget brought to New Life Church of the Nazarene on the same rhythm that your income comes in, allows you, personally, to give in a patterned, proportionate, and pre-planned manner to the local church as the place of collection.
· Praiseworthy, proactive personal giving should be done with a cheerful heart posture and prayerful consideration. As you give to the church, stop and thank the Lord for His provisions for you and for His church through you.
Additional Questions You May Have
Now that we’ve walked through Scripture and seen how the historical foundations of tithes and offerings developed into preplanned, purposeful, prioritized, patterned, and praiseworthy giving to the local church, let’s get practical. Below are some lingering questions you may have, along with what we at New Life Church of the Nazarene believe are the scriptural responses to them.
I want to give financially to the local church, but I just can’t afford to. What should I do?
Start with what you can give and increase over time. Prayerfully ask the Lord to guide you as you adjust your budget. Perhaps you can reduce or eliminate one or two expenses in the days ahead. Over time, you may find 1%, 2%, or 3% more that you can dedicate to supporting the local church. Regardless of where you start, remember that follow through is the place of obedience.
I give to many Christian causes locally and abroad. Does that “count” as my tithe?
Paul’s instructions in 1 and 2 Corinthians make it clear that collections were to flow through the local church, but the purpose was not just for its own needs. The purpose was to minister to believers in other locations. Think of it as the church taking an inward collection for an outward mission.
At New Life Church of the Nazarene, we encourage you to support Christian ministries both locally and globally. After all, that’s what we’re doing too.
This is not an either/or decision. Consistent financial giving to the local church is the foundation and the starting point; any additional gifts to other ministries are a blessing that extends God’s work beyond our walls.
My spouse and I disagree on an amount to give. What should I do?
In a situation of spouses disagreeing, it is best to defer to your spouse. God has supernaturally joined you and your spouse together for life, and He desires unity and faithfulness within your marriage.
Disagreement over money can lead to “financial infidelity,” which is making significant financial decisions without your spouse’s knowledge. Effectively, it is lying to your spouse about money.
Take comfort that the Lord knows your heart. As 1 Chronicles 28:9 says, “The LORD searches all hearts and understands all the intent of the thoughts [of man].” Your desire to give honors the Lord. Likewise, your patient, persistent prayer for your spouse to develop this same heart posture honors Him as well.
1 Peter 3 reinforces this response. Peter encourages wives of disobedient husbands to lead not with words but with quiet and meek conduct. Practically, this teaches us not to nag our spouses, but to live in patient, prayerful submission and unity.
Should I calculate a tithe on gross or net income?
If you’re wondering whether to give based on gross or net income, it’s helpful to revisit Matthew 23 and Paul’s instructions in 1 and 2 Corinthians regarding church giving. Two important points to consider:
The Pharisees were legalistic, meticulously calculating tithes even on the smallest herbs.
The Lord’s guidance for church giving emphasizes heart posture, not a fixed percentage. Giving should be a proactive, preplanned priority, offered with a cheerful heart.
Good News and More Good News
Read Acts 20:35 and Revelation 22:17
If you have a red-letter Bible, you’ll notice the words in Acts 20:35 appear in red letters. Jesus said, “it is more blessed to give than to receive.” As with every word Jesus spoke, this truth is unquestionable. The most blessed, most joyful, and most on-fire followers of Christ are generous people. When you give, it’s impossible not to smile—both outwardly and inwardly.
But we would be remiss without mentioning the most important money lesson in the Bible.
Revelation 22:17 is the last verse in the Bible that references finances of any kind—and the “money-related” word is the best news of all: free! From Genesis to Revelation, the clearest financial teaching in Scripture is the free gift of salvation.
More than tithes, more than offerings, and more than any other monetary instruction, the Bible consistently points to this truth: the Lord has paid the price and taken the penalty for sin on our behalf; we are invited to receive His salvation freely.
Know these two things:
· Even if you never give a single dollar to the Lord through New Life Church of the Nazarene, you are fully welcome and sincerely loved here.
· If you never give to the Lord through New Life Church of the Nazarene, you will, unfortunately, miss out on the great blessing that we have been invited into as members of the local church.
