Giving
Tithe vs. offering: what the Bible actually teaches
A tithe is a tenth of your income given to God, a fixed proportion rooted in Old Testament law. An offering is anything you give beyond or apart from that tenth, set by your own decision rather than a percentage. The simplest way to hold them together: the tithe is measured, the offering is freely chosen, and Scripture commends both.
I get asked about this more than almost anything else in money conversations, usually by someone who grew up hearing "ten percent" and never quite knew whether that number was a command, a guideline, or a guilt trip. The honest answer is that the Bible has a lot to say about both tithes and offerings, and the words get blurred together until people use them interchangeably. They are not the same thing, and the difference matters for how you teach giving and how you actually practice it.
What does the word "tithe" actually mean?
The word tithe means a tenth. In the Old Testament it refers to giving ten percent of your produce, herds, or income back to God as an act of worship and obedience. Leviticus 27:30 calls the tithe "holy to the Lord," meaning it was set apart and already belonged to God before the giver ever decided what to do with it.
The tithe predates the law. Abraham gave a tenth of the spoils to Melchizedek in Genesis 14, long before Moses, which is part of why some teachers argue the principle is older and broader than the Mosaic covenant. Under the law, the tithe supported the Levites, who had no land inheritance, and it provided for festivals and for the poor. It was less a tax than a structured way of keeping God first in the economy of daily life.
What counts as an offering, and how is it different?
An offering is a gift given over and above the tithe, or entirely apart from it, decided by the giver rather than fixed at a percentage. Where the tithe is a set tenth, the offering has no required size. It can be a one-time gift, a sacrifice for a specific need, or a regular amount someone chooses on top of their baseline giving.
Throughout the Old Testament you see offerings layered on top of the tithe: freewill offerings, thank offerings, and the offerings brought for the building of the tabernacle in Exodus 35 and 36, where people gave until Moses had to tell them to stop. The defining feature of an offering is freedom. Nobody handed you a number. You looked at what God had done and you responded with something of your own choosing.
Here is the distinction laid side by side:
| Tithe | Offering | |
|---|---|---|
| Meaning | A tenth (10%) of income | Any gift beyond or apart from the tithe |
| Amount | Fixed proportion | Chosen by the giver |
| Biblical basis | Leviticus 27:30, Malachi 3:10 | 2 Corinthians 9:7, Exodus 35 |
| Posture | Obedience, returning what is God's | Freewill response, gratitude |
| Typical use today | Support of the local church | Missions, benevolence, special needs |
| Required? | Debated under the new covenant | Never a fixed obligation |
What are the key Bible passages on tithing?
Four passages carry most of the weight in this conversation. Leviticus 27:30 establishes the tithe as holy and belonging to God. Malachi 3:10 contains the famous challenge to "bring the whole tithe into the storehouse" with the promise that God will "throw open the floodgates of heaven." Matthew 23:23 is where Jesus addresses tithing directly in the new covenant era.
In Malachi, God confronts a people who were withholding what was his and calls them to test him in their giving. It is one of the only places in Scripture where God invites his people to put him to the test. Read in context, the passage is about a covenant community that had grown stingy and cold, not a personal wealth formula, though the promise of God's provision is real.
Matthew 23:23 is the verse people on both sides reach for. Jesus tells the Pharisees they give a tenth of "mint, dill and cumin" while neglecting "the more important matters of the law, justice, mercy and faithfulness." Then he says they "should have practiced the latter, without neglecting the former." He affirms the tithe and refuses to let it become a substitute for a just and merciful life.
Is the tithe still required under the new covenant?
This is the real debate, and faithful Christians land in different places. One view holds the tithe as a continuing baseline, a tested starting point for generous giving that Jesus affirmed and never repealed. The other view sees the New Testament moving past fixed percentages toward proportional, cheerful, Spirit-led generosity, with no commanded number.
The strongest text for the second view is 2 Corinthians 9:7, where Paul writes that "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." Notice what is missing: a percentage. Paul roots giving in the heart's decision and in joy, not in a ledger. He also tells the Corinthians to set aside a sum of money "in keeping with your income" in 1 Corinthians 16:2, which points to proportion without naming ten percent.
Both camps agree on the things that matter most. Generosity is expected of every believer. Giving should be regular, planned, and sacrificial. And the heart behind the gift counts more than the size of it. Where they differ is whether ten percent is a floor, a guideline, or a freedom. My own pastoral counsel has usually been to treat the tithe as a wise and time-tested starting point rather than a line you cross to satisfy God, because the moment giving becomes a transaction to earn favor, it has wandered from the cheerful heart Paul describes.
How should a Christian practically think about giving today?
Start with proportion, give first, and let your number rise with your gratitude rather than shrink with your excuses. A practical pattern many believers follow is to set a percentage they give off the top of their income, treat that as their baseline, and then add offerings for specific needs as the Spirit prompts. Proverbs 3:9 calls this giving from your "firstfruits," the first and best, not the leftovers.
Here is a simple way to walk through it:
- Decide your baseline. Choose a proportion of your income to give regularly. Many start at ten percent; some begin lower and grow into it. The point is to give first, before other spending, not from what remains.
- Give to your local church first. The tithe historically supported the worshiping community and its leaders. Most churches teach the local congregation as the primary destination of your regular giving.
- Add offerings on top. Beyond the baseline, give to missions, benevolence funds, a family in crisis, or a building need as you are moved. These are the freewill gifts.
- Make it regular and planned. Paul tells the Corinthians to set something aside on the first day of every week. Recurring, intentional giving guards against giving only when you feel a surge of emotion.
- Guard your heart. Whatever the amount, give cheerfully. If giving has become anxious or resentful, the issue is rarely the percentage.
Recurring, planned giving is one of the most practical ways to live out the "first day of the week" pattern Paul describes. Set it once at a level you can sustain, and your generosity stops depending on whether you remembered to bring the checkbook.
Frequently asked questions
What is the difference between a tithe and an offering? A tithe is a tenth of your income given to God, a fixed proportion modeled on Old Testament law. An offering is anything given beyond or apart from that tenth, set by the giver's own decision rather than a percentage. The tithe is measured; the offering is freely chosen.
What does the Bible say about tithing? Tithing appears across the Old Testament, from Abraham giving a tenth to Melchizedek, to the Levitical tithe in Leviticus 27:30, to the promise in Malachi 3:10. Jesus affirms tithing in Matthew 23:23 while warning the Pharisees not to neglect justice and mercy alongside it.
Is the tithe required in the New Testament? Christians disagree. Some hold the tithe as a continuing baseline for giving. Others see the New Testament shifting to proportional, cheerful generosity described in 2 Corinthians 9:7, with no fixed percentage commanded. Both camps agree generosity is expected of every believer.
Does the tithe go to the local church or anywhere I choose? In the Old Testament the tithe supported the temple, the priests, and the poor. Most churches today teach the tithe as primary support for the local congregation, with offerings directed to missions, benevolence, or specific needs. How you split it is a matter of conscience, not command.
What are first fruits and how do they relate to the tithe? First fruits is the practice of giving from the very first and best of your income before spending on anything else, drawn from passages like Proverbs 3:9. It overlaps with tithing in spirit. Both put God first in the order of your finances rather than giving from what is left over.
Nic Moore is a pastor and the founder of Scout, and he still thinks the tithe conversation is best had over coffee, not a spreadsheet.