Introduction

Giving is a major theme throughout the Bible. From the earliest chapters of Scripture to the life of the New Testament church, God’s people are called to honor Him with their resources. Giving is never presented as merely financial. It is spiritual. It reflects trust, obedience, gratitude, love, and stewardship.

This page explains several major biblical categories of giving:

• tithing
• grace giving
• thank offerings
• budget giving
• designated giving

Our purpose is not only to inform but to help believers practice faithful stewardship before God.

Tithing in Scripture

A tithe is a tenth. The principle appears early in the Bible and is woven through both the Old Testament and the teaching of Jesus.

Tithing Before the Law

Before Moses ever gave the Law, tithing already appeared in the lives of God’s people.

• Genesis 14:20 — “Then Abram gave Melchizedek a tenth of all the goods he had recovered.” (NLT)
• Genesis 28:22 — Jacob made this vow: “And this memorial pillar I have set up will become a place for worshiping God, and I will present to God a tenth of everything he gives me.” (NLT)

These two verses are important because they show that tithing was not merely a temporary ceremonial requirement tied only to Mt. Sinai.

Tithing Under the Law

Under the Law of Moses, the practice of tithing was systematized. Several tithes appear in the Old Testament; each one serving a particular purpose.

1. The Levitical Tithe

• Numbers 18:21–24—²¹ As for the tribe of Levi, your relatives, I will compensate them for their service in the Tabernacle. Instead of an allotment of land, I will give them the tithes from the entire land of Israel. 
• ²² “From now on, no Israelites except priests or Levites may approach the Tabernacle. If they come too near, they will be judged guilty and will die. ²³ Only the Levites may serve at the Tabernacle, and they will be held responsible for any offenses against it. This is a permanent law for you, to be observed from generation to generation. The Levites will receive no allotment of land among the Israelites, ²⁴ because I have given them the Israelites’ tithes, which have been presented as sacred offerings to the Lord. This will be the Levites’ share. That is why I said they would receive no allotment of land among the Israelites.” (NLT)
• Purpose: to support the Levites, who served in the Lord’s work and had no tribal land inheritance

2. The Festival Tithe

• Deuteronomy 14:22–27—²² “You must set aside a tithe of your crops—one-tenth of all the crops you harvest each year. ²³ Bring this tithe to the designated place of worship—the place the Lord your God chooses for his name to be honored—and eat it there in his presence. This applies to your tithes of grain, new wine, olive oil, and the firstborn males of your flocks and herds. Doing this will teach you always to fear the Lord your God. 
• ²⁴ “Now when the Lord your God blesses you with a good harvest, the place of worship he chooses for his name to be honored might be too far for you to bring the tithe. ²⁵ If so, you may sell the tithe portion of your crops and herds, put the money in a pouch, and go to the place the Lord your God has chosen. ²⁶ When you arrive, you may use the money to buy any kind of food you want—cattle, sheep, goats, wine, or other alcoholic drink. Then feast there in the presence of the Lord your God and celebrate with your household. ²⁷ And do not neglect the Levites in your town, for they will receive no allotment of land among you.” (NLT) 
• Purpose: to enable joyful worship and celebration before the Lord

3. The Poor Tithe

• Deuteronomy 14:28–29—²⁸ “At the end of every third year, bring the entire tithe of that year’s harvest and store it in the nearest town. ²⁹ Give it to the Levites, who will receive no allotment of land among you, as well as to the foreigners living among you, the orphans, and the widows in your towns, so they can eat and be satisfied. Then the Lord your God will bless you in all your work.  (NLT)
• Purpose: to provide care for the poor, the foreigner, the fatherless, and the widow

Taken together, these tithes show that biblical giving supported:

• ministry
• worship
• celebration
• mercy

Did Jesus Affirm Tithing?

Yes. Jesus said:

Matthew 23:23–“You should tithe, yes, but do not neglect the more important things.” (NLT)

In this verse, Jesus rebuked the Pharisees, not for tithing, but for practicing it for self-promotion, without justice, mercy, and faithfulness.

Some argue that this teaching applied only to people under the Old Covenant. We do not agree. Jesus’ words reveal His approval of tithing while correcting its hypocrisy. His point was not to abolish the practice, but to place it as one small but essential element within a larger life of righteousness.

In other words, Jesus was saying:

• tithing should continue
• but it should never stand alone
• it must be joined with love, justice, mercy, righteousness and faithfulness

Grace Giving

The New Testament places strong emphasis on willing, joyful, generous giving.

• 2 Corinthians 8:2-3– [The Macedonians] “are being tested by many troubles, and they are very poor. But they are also filled with abundant joy, which has overflowed in rich generosity. ³ For I can testify that they gave not only what they could afford, but far more. And they did it of their own free will. (NLT)
• 2 Corinthians 9:7–“You must each decide in your heart how much to give. And don’t give reluctantly or in response to pressure. “For God loves a person who gives cheerfully.”
• 1 Corinthians 16:2–“On the first day of each week, you should each put aside a portion of the money you have earned. Don’t wait until I get there and then try to collect it all at once. (NLT)

Grace giving does not cancel the tithe. It expands the heart of the giver.

The tithe gives us a biblical standard. Grace giving teaches us to give:

• willingly
• joyfully
• sacrificially
• proportionally
• generously

Grace giving asks not, “What is the least I must give?” but, “How can I honor God with what He has entrusted to me?”

Thank Offerings

A thank offering is a gift given in gratitude to God. It is not always tied to a fixed percentage. It is often given in response to God’s goodness.

People may give thank offerings because of:

• answered prayer
• healing
• provision
• protection
• special blessing

Psalm 50:14 connects thanksgiving and offering as acts of worship: ¹⁴ Make thankfulness your sacrifice to God, and keep the vows you made to the Most High.”

A thank offering says, “God has been good to me, and I want to honor Him.”

Budget Giving

Budget giving refers to regular support for the ongoing ministry of the church. This includes the ordinary, recurring work of the body of Christ.

Budget giving may support:

• pastoral ministry
• worship ministries
• children and youth ministries
• missions support
• facility care
• benevolence
• discipleship and teaching

The New Testament teaches that those who serve in gospel ministry may rightly be supported by the people of God.

• 1 Corinthians 9:13–14-“Don’t you realize that those who work in the temple get their meals from the offerings brought to the temple? And those who serve at the altar get a share of the sacrificial offerings. ¹⁴ In the same way, the Lord ordered that those who preach the Good News should be supported by those who benefit from it.”

This reflects an enduring biblical principle: spiritual ministry is sustained by the faithful giving of God’s people.

Designated Giving

Designated giving is money given for a special purpose. It is biblical and useful.

Examples include gifts designated for:

• missions
• building projects
• emergency relief
• benevolence
• special outreach efforts
• ministry initiatives

In 2 Corinthians 8–9, Paul organized a collection for believers in need. This shows that special giving for special needs is both biblical and practical.

In many churches, designated giving is best understood as an offering beyond the tithe rather than a replacement for general support of the church’s ministry.

What About Passages Used Against Tithing?

Some passages are often used to argue that tithing no longer applies:

• Romans 6:14 — “You are not under law but under grace”
• 2 Corinthians 9:7 — “God loves a cheerful giver”
• Hebrews 7 — change in priesthood

These passages are important, but they do not clearly forbid tithing. Instead, they warn against legalism and teach that giving must flow from the heart.

So while the New Testament does not present tithing as a cold legal requirement, neither does it disaffirm the practice. Rather, it calls believers into a deeper and more joyful stewardship.

A Balanced Biblical View

A healthy biblical view of giving includes both:

• structure
• heart

It includes:

• a faithful baseline
• a willing spirit
• support for ministry
• care for the poor
• gratitude to God
• generosity beyond obligation

For this reason, we teach that tithing remains a valid and faithful biblical standard, while grace giving calls believers into deeper generosity.

Frequently Asked Questions

Is tithing required for Christians today?

We believe tithing remains a biblical standard and a wise discipline for believers today. It is not a way to earn salvation, but a way to honor God.

What is the difference between tithing and grace giving?

Tithing is the regular giving of a tenth. Grace giving includes cheerful, willing, sacrificial generosity beyond the tithe.

What is the difference between a tithe and an offering?

A tithe is the regular tenth. An offering is giving beyond the tithe, often for thanksgiving, mission, mercy, or special needs.

Should I tithe on gross or net income?

Scripture does not directly answer that question. Many believers choose to tithe from the first and fullest part of their income as an act of firstfruits worship.

Can I designate my tithe?

In many churches, the tithe is best understood as regular support for the ministry of the local church, while designated gifts are usually offerings given beyond the tithe.

What if I am struggling financially?

Start with prayer, honesty, and faith. God honors faithful obedience. Giving may begin small, but it should be intentional and growing.

Does online giving count?

Yes. The method of giving does not change the heart of worship. Whether in person, by check, or online, faithful giving honors God.

What matters most in giving?

The heart. God cares not only about what we give, but whether we trust Him, honor Him, and love Him.

Closing Invitation

Giving is not merely a financial matter. It is a discipleship matter.

When we give, we are saying:

• God is my provider
• God is worthy
• God comes first
• everything I have belongs to Him

Our prayer is that every believer would grow into joyful, faithful, biblical stewardship.