Tithing, or the practice of giving a proportional amount, was a foundational aspect of Israel’s covenantal relationship with God. It served both as an act of worship and as a practical system to sustain the nation’s religious, social, and communal structures. However, the details of how tithing was calculated, collected, and distributed reveal a complex and intentional system far different from the oversimplified 10% standard often promoted today.
For modern Christians, the concept of tithing under the Law of Moses must be understood in its historical and theological context. This essay will explore the biblical principles of tithing, examining the specifics of what was required, how the percentages were calculated, and how the practice was fulfilled in Christ. We will also address the erroneous application of a 10% standard for Church giving and discuss the freedom and responsibility of stewardship in the New Testament.
Words: 2458 / Time to read: 13 minutes
The Law of Moses and Tithing
1. What Was Tithing in Ancient Israel?
Under the Mosaic Law, tithing was more than a flat-rate contribution. It was a structured system that required multiple tithes, resulting in a total obligation far exceeding the commonly cited 10%. The tithe (ma’aser, or “a tenth”) was calculated based on agricultural produce, livestock, and other resources, with specific instructions for when, how, and where these tithes were given.
Tithing served both spiritual and practical purposes. It honored God’s sovereignty as the provider of all things and ensured the functioning of Israel’s priesthood, worship, and social welfare systems.
2. Types of Tithes and Percentages Paid
To fully understand how tithing worked, we must examine the three distinct tithes required by the Law:
- The Levitical Tithe
- Scripture: Numbers 18:21-24.
- Purpose: To support the Levites, who had no land inheritance and were dedicated to serving in the tabernacle (and later the temple).
- Calculation: A tenth of all agricultural produce and livestock was set apart for the Levites.
- The Festival Tithe
- Scripture: Deuteronomy 14:22-27.
- Purpose: To fund participation in the annual religious festivals held in Jerusalem.
- Calculation: Another tenth of produce and livestock was set aside for communal feasts, promoting worship and fellowship.
- The Poor Tithe
- Scripture: Deuteronomy 14:28-29; 26:12.
- Purpose: To provide for the poor, widows, orphans, and foreigners.
- Calculation: Every third year, a tenth of the year’s yield was stored locally for distribution to the needy.
When combined, these tithes averaged approximately 20% to 23% of an individual’s annual income or resources.
3. Examples of Tithing in Different Vocations
To illustrate the calculation of tithes, consider the following hypothetical examples of Israelite families and individuals, including priests and Levites, who were also required to tithe:
A Grain Farmer
Caleb, a grain farmer, harvests 1,000 sheaves of wheat annually.
- Levitical Tithe: Caleb sets aside 100 sheaves (10%) for the Levites.
- Festival Tithe: He designates another 100 sheaves for use during the annual festivals in Jerusalem.
- Poor Tithe (Every Third Year): On the third year, Caleb contributes an additional 100 sheaves for local distribution to the poor.
In a typical year, Caleb’s total tithes amount to 20% of his harvest, but every third year, this increases to 30%.
A Shepherd
Miriam, a shepherd, has a flock of 100 sheep. Each year, 10 new lambs are born.
- Levitical Tithe: Miriam dedicates one lamb (the 10th to pass under her rod) to the Levites.
- Festival Tithe: She sets aside another lamb for use at the feasts.
- Poor Tithe (Every Third Year): In the third year, Miriam donates an additional lamb to support the poor.
Like Caleb, Miriam typically contributes 20% of her increase, with a higher contribution every third year.
A Tradesman
Isaac, a carpenter, earns his livelihood by crafting tools and furniture. While his income is not directly tied to agriculture, he participates in the tithing system by contributing goods or their equivalent value. For example:
- Levitical Tithe: Isaac may exchange his earnings for grain or livestock to contribute a tenth of his income to the Levites.
- Festival Tithe: He sets aside another tenth in the form of resources or money to participate in the communal feasts.
- Poor Tithe (Every Third Year): On the third year, Isaac donates goods or monetary equivalents to the local storehouse for the poor.
Isaac’s tithing demonstrates how those outside of agriculture could still participate in God’s covenantal economy.
A Priest
Eli, a priest serving in the temple, receives his livelihood from the tithes offered by the Israelites, as directed in Numbers 18:21-24. However, priests were also required to tithe from what they received:
- Tithe of the Tithe: Eli sets aside 10% of the portions given to him by the Levites and offers it back to the Lord for the upkeep of the temple and its service (Numbers 18:26-28).
For instance, if Eli receives 100 sheaves of grain and several lambs from the Levites as part of their tithe, he offers 10 sheaves and one lamb as a tithe of his portion. This ensures that even those serving God directly honor Him with a portion of their increase.
A Levite
Hiram, a Levite, does not own land or produce his own food but serves in various administrative and religious roles within the tabernacle. He receives tithes from the Israelites, amounting to 10% of their produce, as his inheritance. However, Hiram is also required to tithe:
- Tithe of the Tithe: Hiram gives a tenth of what he receives to the priests.
For example, if Hiram receives 200 sheaves of grain, 20 sheaves are offered to the priests as a tithe. This ensures that the priesthood is supported and that Levites themselves practice gratitude and obedience within the covenant.
Summary of Contributions
These examples highlight the diversity and equity of the tithing system. Whether they were producing goods, shepherding livestock, or serving in religious roles, every individual had a clear responsibility to honor God with a portion of their increase.
- Farmers and shepherds contributed directly from their harvests and flocks.
- Tradespeople participated by exchanging their earnings for tithe-eligible resources.
- Levites and priests, though recipients of tithes, were not exempt but tithed from what they received, ensuring that all contributed to the worship and upkeep of God’s house.
This detailed system emphasized the interconnectedness of Israelite society, where every person played a role in sustaining their covenant relationship with God. It also reflected God’s fairness and provision, ensuring that no one was excluded from honoring Him.
Tithes Plus Offerings, Required Sacrifices and More
Required tithes were a substantial financial obligation, but it did not end there. Let’s review in context of all their obligations:
- First Tithe (Levitical Tithe):
- Purpose: To support the Levites, who had no inheritance in the land and served in the temple.
- Amount: 10% of agricultural produce, livestock, and other earnings (Leviticus 27:30-33, Numbers 18:21-24).
- Second Tithe (Festival Tithe):
- Purpose: To fund participation in annual feasts and religious celebrations in Jerusalem.
- Amount: An additional 10% of produce (Deuteronomy 14:22-27).
- Third Tithe (Tithe for the Poor):
- Purpose: To care for the poor, widows, orphans, and strangers in the community.
- Amount: 10% every three years (Deuteronomy 14:28-29).
Offerings under the Mosaic Law
In addition to tithes, the Israelites were required to bring various offerings to the tabernacle or temple. These included:
- Burnt Offerings (Leviticus 1):
- Purpose: Atonement for sin and complete dedication to God.
- Cost: Typically a bull, sheep, goat, or bird, depending on the individual’s wealth.
- Grain Offerings (Leviticus 2):
- Purpose: To express gratitude and dedication to God.
- Cost: Fine flour, oil, and frankincense, which were offered either baked or unbaked.
- Peace Offerings (Leviticus 3):
- Purpose: Fellowship with God and thanksgiving.
- Cost: An unblemished animal from the herd or flock.
- Sin Offerings (Leviticus 4):
- Purpose: Atonement for unintentional sins.
- Cost: Varied by the sinner’s status—priests and leaders offered a bull or goat, while common individuals could offer a lamb, goat, or birds.
- Guilt (Trespass) Offerings (Leviticus 5:14-19):
- Purpose: To atone for specific sins, especially those involving harm to others or to holy things.
- Cost: A ram or equivalent monetary value plus restitution (20% of the loss).
Required Sacrifices Throughout the Year
The Israelites also participated in communal sacrifices required for the nation as a whole:
- Daily Sacrifices (Numbers 28:3-8):
- Two lambs offered daily, one in the morning and one in the evening.
- Sabbath Sacrifices (Numbers 28:9-10):
- Two additional lambs every Sabbath.
- Monthly Sacrifices (Numbers 28:11-15):
- Offerings included two bulls, one ram, seven lambs, and a goat for a sin offering.
- Festival Sacrifices (e.g., Passover, Feast of Weeks, Feast of Tabernacles):
- These required numerous sacrifices, often including bulls, rams, lambs, and drink offerings (Numbers 28–29).
Estimated Cost of Sacrifices and Offerings
- Animals for Sacrifices:
Livestock was a primary source of wealth, so offering bulls, sheep, and goats had a significant economic impact. A bull might be valued at several days’ wages for the average laborer, while smaller animals like goats or lambs were less costly but still substantial. - Grain and Oil:
Agricultural produce, including fine flour and oil, was required in large quantities, particularly during festivals. - Restitution Offerings:
These could include a monetary payment of 20% above the value of the offense, adding to the cost.
The Total Economic Burden
While exact numbers are challenging to calculate, scholars estimate that between tithes, offerings, and sacrifices, an Israelite family might have been dedicating 25-30% of their annual income or resources to religious obligations. For wealthier individuals, this percentage might have been even higher due to additional voluntary offerings and support for the poor.
Tithing in the Time of the Pharisees
By the New Testament era, tithing had become burdened with Pharisaic traditions that emphasized outward conformity over inward devotion. The Pharisees meticulously tithed even herbs such as mint, dill, and cumin, while neglecting justice, mercy, and faithfulness (Matthew 23:23).
Jesus rebuked this legalism, not for tithing itself but for prioritizing minor details over the weightier matters of the Law. This distortion of tithing turned what was intended as an act of worship into a means of self-righteousness.
Tithing and the New Testament Church
The New Testament does not mandate tithing for the Church. The Mosaic Law, including its tithing requirements, was fulfilled in Christ. Instead, the New Testament emphasizes principles of Spirit-led generosity:
- Cheerful Giving: “Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion” (2 Corinthians 9:7).
- Sacrificial Giving: Jesus praised the widow who gave out of her poverty (Mark 12:44).
In Acts 2:44-45, the early Church demonstrated a radical form of generosity, where believers voluntarily sold their possessions and shared the proceeds with anyone in need, reflecting a spirit of unity and love far beyond the concept of a fixed 10% tithe. This Spirit-led giving was not a mandated percentage but a heartfelt response to God’s grace, ensuring no one among them was lacking. Unlike the modern practice of allocating 10% to maintain a local church, this type of giving prioritized meeting the needs of the community and advancing the kingdom of God, showing that Christian generosity transcends institutional maintenance and reflects total devotion to Christ and His people.
The Error of a 10% Standard
The common practice of assigning a 10% standard to Christian giving lacks biblical support. This figure does not align with the Mosaic system, which required multiple tithes totaling 20%-30%, nor does it reflect New Testament principles. Instead, the notion of a universal 10% originates from religious traditions and even pagan customs that predate Israel’s covenant with God.
In ancient Israel, every resident was under the covenant relationship with God and required to pay tithes as prescribed by the Mosaic Law. These tithes functioned more like a modern-day tax and welfare system, ensuring the support of the priests and Levites who managed the nation’s religious duties, as well as providing care for the poor, widows, orphans, and foreigners. Unlike today, where governments recognize a diversity of religions and do not fund any particular one, Israel’s theocratic structure meant that the tithing system was both a spiritual obligation and a civic duty. In modern times, taxes collected from all citizens fund welfare and assistance programs administered by federal, state, and local governments, creating a system vastly different from the covenantal structure of Old Testament Israel. This distinction highlights how the principles of theocratic governance in ancient Israel are not directly transferable to the Church or society today.
For the Church, giving is not bound to percentages but is guided by grace, love, and the Spirit’s leading. Applying a rigid 10% standard imposes a law where none exists, contradicting the freedom believers have in Christ. And the religous structure has changed and all believers serve as priests in our age, serving God and serving others. Our giving is not directed to the coffers of our local church, to fund its budget, but to every aspect of our lives of service to others. Our hearts and funds are spread to those both in and out of the Church.
Stewardship in the Church Age
Under the new covenant, believers are called to a higher standard of stewardship that transcends formulas and percentages. Stewardship recognizes that everything we have belongs to God and that we are merely caretakers of His resources.
Key principles of stewardship include:
- Generosity
Jesus calls us to reflect God’s generosity by meeting the needs of others:
“Sell your possessions and give to the poor. Provide purses for yourselves that will not wear out, a treasure in heaven that will never fail” (Luke 12:33).
- Faithfulness
Paul reminds us that our giving should be rooted in trust and devotion to God:
“Command those who are rich… to do good, to be rich in good deeds, and to be generous and willing to share” (1 Timothy 6:17-18).
- Eternal Perspective
Christian stewardship prioritizes the eternal over the temporal:
“Do not store up for yourselves treasures on earth, where moths and vermin destroy, and where thieves break in and steal. But store up for yourselves treasures in heaven” (Matthew 6:19-20).
Conclusion
Tithing under the Mosaic Law was a detailed system designed to sustain Israel’s worship, leadership, and community life. While it fulfilled its purpose within the old covenant, it was never intended as a mandate for New Testament believers who are all believer-priests.
For Christians, giving is no longer a legalistic obligation but a joyful response to God’s grace. Stewardship calls us to manage all we have for His glory, reflecting His generosity and advancing His kingdom.
“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).
All Scripture quoted from:
New International Version (NIV)
Holy Bible, New International Version®, NIV® Copyright ©1973, 1978, 1984, 2011 by Biblica, Inc.® Used by permission. All rights reserved worldwide.
