Answering what is tithing begins with the biblical definition of offering one-tenth of one's agricultural produce or earnings to God. In Christian practice, tithing involves dedicating ten percent of household income to support the local church, fund pastoral ministry, care for the poor, and sustain worldwide missionary outreach.
Biblical Foundations: What Is Tithing in Scripture?
The English word "tithe" derives from an Old English word meaning "tenth." Throughout the scriptures, giving back a portion of one's material increase serves as a tangible expression of gratitude, recognizing God as the ultimate owner of all creation. While modern culture views personal earnings as exclusively self-earned, biblical theology frames human beings as temporary stewards entrusted with divine resources.
How denominations interpret this ancient command shapes congregational life. In some traditions, giving a strict ten percent is taught as an ongoing moral obligation; in others, it is viewed as an Old Covenant guideline surpassed by the higher standard of sacrificial, voluntary generosity under grace. Understanding these theological distinctions clarifies how churches are funded across our contemporary religious landscape.
Old Testament Tithes: Abraham, Moses, and Malachi
The earliest biblical mention of tithing predates the Mosaic law. In Genesis chapter fourteen, Abram (later Abraham) returns from rescuing his nephew Lot and meets Melchizedek, the enigmatic King of Salem and priest of God Most High. Abram voluntarily presents Melchizedek with a tenth of all his war spoils. A generation later in Genesis twenty-eight, Jacob vows at Bethel that if God protects him, he will return a tenth of everything God gives him.
Under the Mosaic Covenant codified in Leviticus, Numbers, and Deuteronomy, tithing became institutionalized through three distinct offerings:
- The Levitical Tithe: A tenth of all grain, fruit, and livestock given to support the Levites, who held no territorial inheritance in the Promised Land and served full-time in temple worship. The Levites, in turn, gave a tenth of their tithe to the Aaronic priests.
- The Festival Tithe: A second annual tithe set aside by families to finance community pilgrimages and joyful religious feasts at the tabernacle or temple in Jerusalem.
- The Poor Tithe: Collected every third year, this charity tithe supported resident aliens, fatherless children, and widows who had no family inheritance.
Taken together, the Mosaic agricultural tithes averaged approximately twenty-three percent annually rather than a flat ten percent. Furthermore, the Old Testament records that when God's people neglected their tithes, the spiritual life of the nation suffered. In the Book of Nehemiah, the governor discovers that the Levites had abandoned their temple duties and fled to their personal agricultural fields because the people had stopped bringing their tithes to Jerusalem. Nehemiah reorganized the storehouse chambers and appointed trustworthy treasurers to restore faithful distribution.
Similarly, in the Book of Malachi, the prophet delivers a famous rebuke from God: "Will a man rob God? Yet you are robbing Me! But you say, 'How have we robbed Yo— In tithes and offerings." God challenges Israel to bring the full tithe into the temple storehouse so there may be food in His house, promising to open the windows of heaven and pour out an overflowing blessing upon a repentant nation.
New Testament Perspectives: Grace and Cheerful Giving
When transitioning to the New Testament, Christian theologians observe a notable shift from legal mandate to heart motivation. Jesus affirmed the practice of tithing when rebuking the religious leaders in Matthew 23:23, noting that while they were meticulous about tithing tiny garden herbs like mint and cumin, they neglected the weightier matters of the la—ustice, mercy, and faithfulness. Jesus commended tithing while insisting that inner moral integrity must accompany external giving.
In the epistles, the Apostle Paul does not prescribe a mandatory ten percent tax for Gentile congregations. Instead, in First Corinthians sixteen and Second Corinthians eight and nine, Paul outlines foundational principles for Christian giving. He instructs believers to set aside money systematically on the first day of the week in proportion to their income. In Second Corinthians 9:7, Paul writes: "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."
Tithing 10 Percent: Gross or Net Income?
A frequent practical question among churchgoers concerns tithing 10 percent: should a Christian tithe on gross income (total earnings before taxes and deductions) or net income (take-home pay)?
Denominational responses reflect varying pastoral emphases. Conservative evangelical and Baptist pastors often encourage tithing on gross income, citing Proverbs 3:9: "Honor the Lord with your wealth and with the first fruits of all your crops." Proponents argue that paying God before the government demonstrates that God holds first priority in household budgeting. Other pastoral leaders advise giving on net income, reasoning that taxes represent money a citizen never actually receives to spend or control. Most Protestant traditions leave the decision to the individual's conscience, emphasizing generosity and trust in divine provision over legalistic accounting.
Tithing in the Church of Jesus Christ of Latter-day Saints
The Church of Jesus Christ of Latter-day Saints maintains one of the most structured and rigorous tithing systems in modern religion. Based on an 1838 revelation recorded in Section 119 of the Doctrine and Covenants, members are commanded to pay one-tenth of all their annual interest, interpreted as annual income.
Tithing is essential for full standing within the church. In December, every Latter-day Saint meets privately with their local bishop for an annual interview called "tithing declaration" (formerly tithing settlement), where the member officially declares whether they are a full-tithe payer. Paying a full tithe is a prerequisite for receiving a temple recommend, which grants entry into Latter-day Saint temples for sacred ordinances such as eternal marriage. Tithes are sent to church headquarters in Salt Lake City to fund meetinghouses, temples, family history centers, and global humanitarian aid.
Modern Church Giving Methods: Plates, Envelopes, and Digital Apps
How congregations collect funds has evolved dramatically over past generations. Historically, churches relied almost entirely on the physical offering plate or basket passed down pews during Sunday services, or personalized boxed offering envelopes distributed annually to registered members as part of becoming a church member.
Today, church giving is increasingly digital. Following the widespread social disruptions of 2020, congregations accelerated their adoption of electronic payment channels. The vast majority of American congregations now offer online giving portals on church websites, recurring automated bank drafts (ACH), text-to-give capabilities, and mobile donation applications such as Pushpay, Subsplash, and Tithe.ly. Automated recurring gifts provide financial stability, allowing churches to maintain consistent operations during summer months when physical attendance dips.
In many modern and non-denominational churches, traditional passing of offering plates has been replaced by discrete donation boxes mounted near sanctuary exits, allowing worshipers to deposit gifts privately while conducting the majority of their giving online. These steady financial contributions support ministerial staff reflecting pastor vs priest roles, maintain facilities, and empower deacons whose benevolent work is described in reviews of what a deacon does.
American Giving Statistics in Contemporary Churches
Published research reveals clear patterns regarding charitable giving in the United States. According to the 2024 Giving USA report, Americans gave approximately 557 billion dollars to charity in 2023, with religion receiving the single largest share at about 24% of all charitable donations, totaling roughly 145 billion dollars. This funding sustains ongoing operations, regional oversight under the administrative role of a bishop, educational ministries like the history of Sunday school, and mission endeavors such as funding a church plant or supporting independent house churches.
However, giving studies conducted by the Barna Group in 2022 indicate that while millions of Americans give to churches, only about 5% of practicing Christians tithe a full 10% of their annual income. The average practicing Christian donates approximately 2% to 3% of household income. Despite these gaps, regular sacrificial giving remains a cornerstone of discipleship, enabling church leadership and the office of church elders to carry out gospel ministry under the governance structures detailed in how churches are governed.
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