The Old Testament tithe was 10%. The New Testament never repeats that number as a command. Here is how to think through the gap.
“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
This is one of the most-asked questions in Christian personal finance, and it has a genuinely more complicated answer than most articles let on. The short version: the Old Testament establishes 10% as the tithe. The New Testament never restates that percentage as a binding command for the church, and instead emphasizes generosity, cheerfulness, and giving according to what you have.
That doesn’t mean 10% is irrelevant — most churches still teach it, for good reasons — but it does mean the honest answer isn’t "the Bible commands exactly 10%, no more, no less." It’s closer to "10% is a well-grounded, historically consistent target, and the deeper command is about the heart behind whatever you give."
The tithe — literally "a tenth" — appears as early as Genesis 14:20, where Abraham gives Melchizedek a tenth of the spoils of battle, long before the Mosaic law existed. It becomes formal instruction in Leviticus 27:30: "a tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord." Malachi 3:10 is the verse most often quoted on tithing today, calling Israel to "bring the whole tithe into the storehouse."
In its Old Testament context, the tithe functioned partly as a tax that supported the Levites (who had no land inheritance and depended on it) and partly as an act of worship and trust. Some scholars argue ancient Israel’s combined tithes and offerings totaled closer to 20-23% across a full cycle of years — higher than the single 10% figure most modern conversations reference.
This is the part that surprises people: the New Testament never commands a 10% tithe for the church. Jesus mentions tithing twice, both times criticizing religious leaders for tithing precisely while neglecting "justice, mercy and faithfulness" (Matthew 23:23) — he affirms tithing was being practiced, without establishing a new command for it going forward.
What the New Testament emphasizes instead is the posture of giving. 2 Corinthians 9:6-7 is the clearest teaching passage: "whoever sows sparingly will also reap sparingly… 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." The widow in Mark 12:41-44 who gives two small coins — "all she had to live on" — is praised above wealthy donors who gave far more in absolute terms, because of the proportion and sacrifice involved, not a percentage rule.
“They will render an account to him who is ready to judge the living and the dead.”
— 1 Peter 4:5
Given that gap, most Christian financial teaching lands in a similar place: 10% is a wise, biblically-grounded default — historically consistent, easy to plan around, and a genuine act of first-fruits giving when it’s taken off the top rather than out of leftovers. But the deeper command isn’t the number; it’s the posture 2 Corinthians 9:7 describes — decided in advance, cheerful, not extracted under guilt.
Practically, that means: if 10% is genuinely sustainable for your household, giving it consistently — and treating anything above it as an offering — is a strong, well-grounded practice. If your situation makes 10% unsustainable right now (significant debt, a single income supporting a large family, a season of financial crisis), starting at a percentage you can actually give cheerfully and growing it over time is more consistent with the New Testament’s emphasis than forcing 10% and resenting it, or giving nothing at all out of discouragement.
The New Testament never restates the Old Testament’s 10% tithe as a binding command for the church. Most Christian teaching treats 10% as a wise, historically-grounded target rather than a strict legal requirement, with the deeper New Testament emphasis on cheerful, decided-in-advance giving (2 Corinthians 9:7).
The Old Testament establishes a 10% tithe (Leviticus 27:30, Malachi 3:10). The New Testament emphasizes proportional, cheerful, planned giving over a fixed percentage — see 2 Corinthians 9:6-7 and the widow’s offering in Mark 12:41-44.
There’s no single verse that resolves this. Many households in significant debt temporarily reduce their giving percentage to accelerate payoff, then restore a full tithe once debt is cleared — the New Testament’s emphasis on giving according to what you have (2 Corinthians 8:12) supports scaling to your real capacity rather than an all-or-nothing approach.
This is a matter of personal conviction rather than a settled biblical answer. Some give on gross (pre-tax) income as the fuller "firstfruits," others on net (take-home) pay. Either is a defensible position — consistency and cheerfulness matter more than which base you choose.
Faithful Finance keeps your giving goal visible year-round — not just at tax time — so generosity stays a habit, not an afterthought.