Tithing in the Bible: A Fresh Look at Christian Giving with John Cortines

What does Scripture really say about tithing—and does it still apply to Christians today?

For some, the tithe feels like a doorway to trusting God’s provision. For others, it’s a source of guilt, confusion, or even division in the church. John Cortines joins us today to help us take a fresh, biblical look at this ancient practice.

John Cortines is the Director of Grantmaking at The Maclellan Foundation. He is the author of our new study on the book of Ecclesiastes, Wisdom Over Wealth: 12 Lessons from Ecclesiastes on Money, as well as the co-author of God and Money: How We Discovered True Riches at Harvard Business School and True Riches: What Jesus Really Said About Money and Your Heart.

When Giving Becomes a Math Problem

What starts as a simple question—“How much should I give?”—can easily become a spiritual trap. When our focus shifts to calculating the exact percentage, we risk turning generosity into a math problem instead of an act of worship. The joy of giving fades when we treat it like a transaction rather than a response of gratitude.

For some believers, tithing has been a beautiful first step toward trusting God with their finances. But for others, it’s become a burden—tied to fear, guilt, or even manipulative teaching. Some have been told that unless they give precisely ten percent, they’ll miss out on God’s blessing or fall under His curse. That kind of legalism replaces grace with anxiety.

True biblical giving isn’t about hitting the right number—it’s about having the right heart. When we give freely and joyfully, we reflect the generosity of the God who first gave everything to us.

Tithing in the Old Testament

Even before the law, Abraham gave a tenth to Melchizedek as an act of honor to God’s priesthood. Jacob vowed to give a tenth as well, though his promise was conditional—“If You do this, God, then I’ll do that.”

Under the Mosaic law, the tithe became more formalized. In fact, there were three tithes in ancient Israel:

1. The Levitical Tithe – to support priests and temple service.
2. The Festival Tithe – to fund feasts and communal worship.
3. The Charity Tithe – to support the poor and vulnerable.

When combined, these amounted to roughly 23% annually, far more than the simple 10% most people imagine. A clear-cut 10% tithe wasn’t exactly what it looked like in Scripture.

What About the New Testament?

Here’s where things get interesting. The tithe is central in modern Christian stewardship, but in the New Testament, Jesus and the apostles never use it as a framework for giving.

The word tithe does appear four times—but only incidentally. Jesus even rebukes those who tithe meticulously while neglecting “justice and mercy and faithfulness” (Matthew 23:23).

Instead, the New Testament presents a new model: gospel generosity. Giving becomes voluntary, sacrificial, joyful, and regularly practiced—not a legalistic percentage, but a reflection of the heart transformed by grace.

Five Timeless Principles From the Tithe

Although Old Testament tithing laws don’t bind Christians today, there are five beautiful principles we can carry forward:

1. Give to Christ as Priest and King. Just as Abraham honored Melchizedek, we honor Christ by offering our first and best to Him.
2. Give faithfully to the local church. Supporting the ministry and those who shepherd us reflects the heart behind the Levitical tithe.
3. Celebrate God’s goodness. The festival tithe reminds us to set aside resources for joyful remembrance—not funded by debt, but by gratitude.
4. Care for the poor. The charity tithe points us toward compassion and generosity for those in need.
5. Use 10% as an ancient benchmark—not a rigid rule. Ten percent may not be a legal requirement, but it remains a helpful starting point for generosity.