What Is a Tithe?

A tithe is a tenth. The word itself, in Hebrew (ma’aser) and Greek (dekatē), means exactly that: one-tenth. In Scripture, God’s people brought ten percent of what they grew, earned, and gained back to the Lord as an act of worship and trust.

That is the short answer. The longer answer is worth your time, because tithing is one of the few places in the Bible where God invites His people to test Him (Malachi 3:10). If you have ever wondered whether the tithe still applies, where the practice came from, or how to actually do it, this page is for you.

The Tithe Predates the Law

Most people assume tithing began with Moses. It did not. The first tithe in Scripture happens in Genesis 14, hundreds of years before the law was given at Sinai.

Abram (later Abraham) had just rescued his nephew Lot from a coalition of kings. On the way home, he met Melchizedek, the king of Salem and a priest of God Most High. Melchizedek blessed Abram. Abram gave him a tenth of everything (Genesis 14:18-20).

No commandment forced him. No religious obligation hung over his head. Abram gave the tithe as a free response of worship, acknowledging that his victory belonged to God.

A generation later, his grandson Jacob did the same. After his vision of the ladder reaching to heaven, Jacob made a vow: “Of all that you give me I will give you a tenth” (Genesis 28:22). Again, no law. Just a man with God’s promise on his life, drawing a line in the sand: God gets the first ten percent.

This is the part most teaching on tithing skips. Before tithing was ever commanded, faithful people were already doing it. The pattern was set by worship, not by rule.

The Tithe Under the Law

When God formally established Israel as His covenant people, He wrote the tithe into the law:

“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.” (Leviticus 27:30)

Tithes in the Old Testament were used for three purposes:

  • to support the priests and Levites, who had no land of their own (Numbers 18:21-24)
  • to fund worship gatherings and festivals (Deuteronomy 14:22-26)
  • to care for the poor, the foreigner, the widow, and the orphan (Deuteronomy 14:28-29)

That is worth sitting with. The tithe was not a temple tax. It was the financial backbone of worship, community, and mercy ministry. When the people stopped tithing, the priests went hungry, the festivals collapsed, and the poor were forgotten.

That is exactly what happened in Malachi. The people had let their tithes lapse. God called it robbery:

“Will a mere mortal rob God? Yet you rob me. But you ask, ‘How are we robbing you?’ In tithes and offerings.” (Malachi 3:8)

And then He invites them into something almost shocking:

“Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it.” (Malachi 3:10)

Nowhere else in Scripture does God invite His people to test Him. Only here.

What Jesus Said About Tithing

Some Christians argue the tithe is an Old Testament practice that died at the cross. Jesus disagreed.

In Matthew 23:23, He confronts the religious leaders for tithing on tiny garden herbs while neglecting justice, mercy, and faithfulness. His punch line is easy to miss:

“You should have practiced the latter without neglecting the former.”

He did not abolish the tithe. He affirmed it, and then raised the bar. Tithe and live justly. Tithe and show mercy. Tithe and walk faithfully. The tithe was never meant to be the whole story. It was the floor, not the ceiling.

Jesus also watched giving carefully. In Luke 21, He sat across from the temple treasury and observed people putting in their offerings. The widow with two small coins caught His attention, not because she gave the most, but because she gave from what she had. Jesus measured giving by sacrifice, not by amount.

What the New Testament Adds

The New Testament does not retract the tithe. It expands the principle.

Paul tells the Corinthian believers:

“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.” (2 Corinthians 9:7)

He is not lowering the standard. He is internalizing it. Under the law, the tithe was a rule. Under grace, it is a starting point for hearts that have been changed.

Ten percent was the floor for Israel. It is still a faithful floor for Christians today. Many believers go beyond it. Few who follow Jesus seriously give less.

Why the Tithe Matters

If God owns everything (Psalm 50:10-12, Haggai 2:8), He does not need our ten percent. He never did. The tithe is for us, not for Him.

Tithing matters because:

It puts God first. The first ten percent says God comes before bills, before savings, before the next thing you want. The first share, not the leftover share.

It guards your heart from greed. Jesus warned more about money than almost any other topic. The tithe is one of the most practical ways to keep money in its place. “You cannot serve both God and money” (Matthew 6:24). Tithing is a weekly vote against the wrong master.

It funds the church. Local churches run on the generosity of their people. Pastors, ministry, worship, missions, mercy work, building maintenance, all of it. When believers tithe, the church can do what God called it to do. When believers do not, the church suffers.

It trains your faith. Tithing is an act of trust. You are saying, with your bank account, I believe God will provide on ninety percent more reliably than I can on a hundred. That is not a small thing. It is how faith grows muscles.

It joins you to a long line of saints. Abraham, Jacob, the priests, the prophets, the early church, your grandparents. Tithing is not a fringe idea. It is a centuries-old habit of God’s people.

Gross or Net?

The most common practical question about tithing is whether to give on gross income or net income.

The biblical principle is firstfruits. The first share, not the leftover share. When Israel harvested grain, they did not pay the king, the merchants, and the storehouse first and then bring God whatever was left. They brought the first basket.

Applied to a paycheck, firstfruits points to the gross amount, before taxes. Tithe on what you earned, not on what the government left you with.

That said, some Christians tithe on net. They are not in sin. The heart that gives faithfully matters more than the math. If you are starting from zero and ten percent of gross feels impossible, start with ten percent of net. Then grow.

The calculator handles either number. Enter what you want to tithe on. The result is ten percent of that.

For a deeper treatment of this question, see Gross vs Net Tithing.

How to Start

If you have never tithed before, here is the simplest possible start.

  1. Decide on your number. Take your gross paycheck and multiply by 0.10. That is your tithe.
  2. Decide where it goes. The biblical pattern is the local church you are a part of. Not a podcast preacher, not a parachurch ministry first, the local body of believers where you worship.
  3. Set it up. Most churches let you give online. Set up an automatic transfer aligned with your pay schedule so the tithe leaves your account before you can spend it.
  4. Pray over it. The tithe is not a transaction. It is worship. Tell God what you are doing and why.
  5. Trust Him. Watch Him provide. Tell someone about what He does.

Common Objections

“I cannot afford to tithe.” Most people who tithe will tell you the same thing: they could not afford it before they started, and somehow ninety percent goes further than a hundred ever did. That is the test Malachi 3:10 invites you to run.

“I have debt.” Tithe anyway. The tithe is the first ten percent, not the spare ten percent. Debt is a serious problem, but it is not solved by withholding worship from God. Talk to your pastor. Cut other spending. Keep the tithe.

“My church is not perfect.” No church is. Tithe to the imperfect local body God has placed you in. If you genuinely cannot in good conscience give to your current church, find one you can.

“Is not the New Testament about giving generally, not the tithe specifically?” Yes, and the tithe is the most faithful starting point for generous giving. It is the floor, not the ceiling. See Is Tithing Biblical? for the longer answer.

What Next

The tithe is a tenth. It is also a posture, a practice, and an invitation. Bring the first ten percent. See what God does with the rest.