The New Testament does not mandate tithing

The New Testament does not mandate tithing as a binding obligation, but it does emphasize generous, voluntary giving rooted in love for God rather than legal requirement.

Tithing in the New Testament Context

The New Testament presents limited explicit teaching on tithing, yet tithing remains integral to its message, likely because Jesus and the apostles assumed it as an established practice among their audiences rather than something requiring new instruction.[1] When Jesus addressed Pharisees who tithed meticulously, he affirmed the practice while redirecting their priorities toward “justice, mercy and faithfulness.” (Matt 23:23; Luke 11:42) However, Paul notably never mentions tithing despite making the law a central concern in his writings—a curious silence that suggests the tithe was not a primary focus of apostolic teaching.[1]

Freedom Over Obligation

The defining shift in New Testament stewardship moves away from legal compulsion. Paul explicitly states that each person should give what they have decided in their heart to give, not reluctantly or under compulsion, for God loves a cheerful giver. (2 Cor 9:6–7) Giving becomes acceptable based on willingness and what one possesses, not on a fixed percentage. (2 Cor 8:12) Believers are instructed to set aside funds systematically according to their income, emphasizing personal responsibility and proportional giving. (1 Cor 16:2)

The Broader Vision

Modern ethicists generally do not regard the tithe as binding on Christians, though some still commend it as a traditional benchmark.[2] Instead, stewardship in the New Testament sense involves offering one’s whole life to God—a life wholly integrated with and totally committed to God’s will.[3] The New Testament affirms individual freedom and responsibility as the basis for stewardship, with sacrificial giving held out as the measure of resources believers should give.[4]

The tension between the tithe and free giving resolves not through rigid percentages but through transformed hearts that recognize all possessions ultimately belong to God.

[1] Leland Wilson, “The Old Testament and the Tithe,” in Baker’s Dictionary of Practical Theology, ed. Ralph G. Turnbull (Grand Rapids, MI: Baker Book House, 1967), 353–354.
[2] Mark Allan Powell, “Stewardship,” in Dictionary of Scripture and Ethics, ed. Joel B. Green (Grand Rapids, MI: Baker Academic, 2011), 750.
[3] Paul E. Strauch, “New Testament Stewardship,” in Baker’s Dictionary of Practical Theology, ed. Ralph G. Turnbull (Grand Rapids, MI: Baker Book House, 1967), 347.
[4] Richard B. Cunningham, “The Purpose of Stewardship,” in Leadership Handbook of Management and Administration, ed. James D. Berkley (Grand Rapids, MI: Baker Books, 2007), 456.