New Testament References to Tithing
While the concept of tithing (giving one-tenth of one's income or produce) is primarily rooted in the Old Testament Law (e.g., Leviticus 27:30, Numbers 18:21), the New Testament does reference it in a few places, often in historical or illustrative contexts rather than as a direct command for Christians. Instead, the NT shifts emphasis toward generous, cheerful, and sacrificial giving as an expression of faith, love, and support for the church and those in need. There is ongoing debate among Christians about whether tithing is mandatory under the New Covenant, with many viewing it as a helpful guideline but not a legal requirement (see 2 Corinthians 9:7 for the principle of giving from the heart).
Below are the key New Testament passages that mention tithing or provide support for the practice of regular, proportional giving. I've included the verses (using KJV for consistency) and brief explanations.
Direct Mentions of Tithing
- Matthew 23:23: "Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone."
Jesus criticizes the religious leaders for meticulously tithing even small herbs while neglecting justice and mercy. He affirms the practice ("these ought ye to have done") but prioritizes heart attitudes. This suggests tithing was still observed among Jews during Jesus' time, and He doesn't abolish it.
- Luke 11:42: "But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone."
A parallel to Matthew 23:23, reinforcing the same point about not neglecting tithing while focusing on greater matters like love and justice.
- Luke 18:12: "I fast twice in the week, I give tithes of all that I possess."
In the parable of the Pharisee and the publican, the self-righteous Pharisee boasts about his tithing as part of his religious observance. Jesus uses this to illustrate humility, not to command tithing.
- Hebrews 7:4-10 (key verses: 4-5, 8-9): "Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils. And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law... But he whose descent is not counted from them received tithes of Abraham... And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham."
This chapter discusses Abraham's tithe to Melchizedek (from Genesis 14) as a foreshadowing of Christ's superior priesthood. It references the Levitical tithing system under the Old Law but contrasts it with the New Covenant, implying tithing was part of the old system that pointed to something greater.
Passages Supporting Generous Giving (Often Linked to Tithing Discussions)
These don't explicitly say "tithe" but emphasize principles of proportional, regular, and joyful giving that many interpret as building on or replacing the OT tithe.
- Matthew 6:19-21: "Lay not up for yourselves treasures upon earth, where moth and rust doth corrupt, and where thieves break through and steal: But lay up for yourselves treasures in heaven... For where your treasure is, there will your heart be also."
Jesus teaches about investing in eternal things through giving, which aligns with the spirit of tithing as storing up heavenly rewards.
- Mark 12:41-44: "And Jesus sat over against the treasury, and beheld how the people cast money into the treasury: and many that were rich cast in much. And there came a certain poor widow, and she threw in two mites... And he called unto him his disciples, and saith unto them, Verily I say unto you, That this poor widow hath cast more in, than all they which have cast into the treasury: For all they did cast in of their abundance; but she of her want did cast in all that she had, even all her living."
Known as the "widow's mite," this highlights sacrificial giving over a fixed percentage, showing that God values the heart and proportion of the gift.
- Luke 6:38: "Give, and it shall be given unto you; good measure, pressed down, and shaken together, and running over, shall men give into your bosom. For with the same measure that ye mete withal it shall be measured to you again."
A promise of blessing for generous giving, often cited in tithing teachings as encouragement to give faithfully.
- 1 Corinthians 16:1-2: "Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come."
Paul instructs regular, proportional setting aside of funds based on income, which some see as a NT equivalent to tithing for church support.
- 2 Corinthians 9:6-7: "But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver."
Emphasizes generous sowing and reaping, with giving decided in the heart rather than under compulsion—contrasting with mandatory tithing but supporting voluntary, abundant contributions.
-1 Timothy 5:17-18: "Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine. For the scripture saith, thou shalt not muzzle the ox that treadeth out the corn. And, The labourer is worthy of his reward."
Supports providing for church leaders, drawing from OT principles (including tithing for Levites) but applied to NT ministry.
For broader context, Jesus affirms the Law's fulfillment rather than abolition in Matthew 5:17, which some use to argue that tithing principles carry over. If you're interested in how different denominations interpret these, resources like GotQuestions.org note that NT giving is grace-based, not law-based.

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