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Tithing Requirements For New Covenant Christians

The concept of tithing, or giving a tenth of one's income, has a long history within biblical tradition, but its specific requirements for New Covenant Christians are a subject of theological discussion. The Old Testament law prescribed tithing as a requirement for the Israelites, particularly for the support of the Levites and the temple [3]. However, the New Testament does not explicitly reiterate tithing as a legal requirement for believers in the same way the Mosaic Law did.

The New Covenant, established through Jesus Christ, is understood as a fulfillment and transformation of the Old Covenant [9]. The Hebrew word berith and the Greek diatheke both refer to a covenant, often involving a "cutting" or division of animals in ancient practices to ratify the agreement [2]. This covenant relationship between God and humanity has evolved through different dispensations, yet certain fundamental requirements for admission into God's people have remained consistent. Charles Hodge notes that the terms of admission into the Church before Christ's advent were the same as those required for the Christian Church: a credible profession of faith, a promise of obedience, and submission to an appointed rite of initiation [7].

While the Mosaic Law contained specific stipulations for tithing, the New Testament emphasizes principles of generous giving rather than a fixed percentage. For instance, Paul encourages believers to give "as he may prosper" and "not grudgingly or under compulsion, for God loves a cheerful giver" (2 Corinthians 9:7). This shifts the focus from a legalistic obligation to a voluntary act of worship and stewardship, motivated by love and gratitude [6]. Good works, including giving, are seen as fruits of righteousness and labors of love, wrought by God in believers [5].

John Calvin, in his Institutes of the Christian Religion, discusses the continuity and discontinuity between the Old and New Covenants. one tradition argues that the covenant God made with Abraham is "not less applicable to Christians now than it was anciently" [8]. However, he also notes differences, such as the removal of fixed days for certain rituals like circumcision [8]. This perspective suggests that while the underlying covenant relationship remains, the specific ceremonial and civil laws, including aspects of tithing, may have been reinterpreted or fulfilled in Christ.

The early church, as depicted in the New Testament, practiced communal sharing and voluntary contributions to support the needy and the spread of the gospel. For example, believers sold possessions and distributed the proceeds as anyone had need (Acts 2:45). Ministers and missionaries are commanded and required to engage in missionary work, and all Christians are encouraged to be missionaries after the example of Christ [1, 4]. This implies a financial commitment to the work of the church, but the specific mechanism of tithing a fixed 10% is not explicitly mandated.

The requirements for participation in sacraments, such as baptism and the Lord's Supper, are also understood to be consistent across dispensations in their underlying principles, even if the outward forms differ. Hodge states that those entitled to circumcision in the Old Covenant were entitled to partake of the Passover, and similarly, those entitled to baptism in the Christian dispensation are entitled to the Lord's Supper [10]. This continuity in the spiritual requirements for covenant participation contrasts with the specific legalistic demands of the Mosaic Law, which included detailed regulations for offerings and tithes.

Sources

  1. Torrey's Topical Textbook “Torrey's Topical Textbook: Missionary Work By Ministers — Commanded -- Mt 28:19; Mr 16:15. Warranted by predictions concerning the heathen, &c -- Isa 42:10-12; 66:19. Is according to the purpose of God -- Lu 24:46,47; Ga 1:15,16; Col 1:25-27. Directed by the Holy Spirit -- Ac 13:2. Required -- Lu 10:2; Ro 10:14,15. The Holy Spirit calls to -- Ac 13:2. Christ engaged in -- Mt 4:17,23; 11:1; Mr 1:38,39; Lu 8:1. Christ sent his disciples to labour in -- Mr 3:14; 6:7; Lu 10:1-11. Obligations to engage in -- Ac 4:19,20; Ro 1:13-15; 1Co 9:16. Excellency of -- Isa 52:7; Ro 10:15. Worldly concerns sho”
  2. Smith's Bible Dictionary “Smith's Bible Dictionary: Covenant — The Heb. berith means primarily "a cutting," with reference to the custom of cutting or dividing animals in two and passing between the parts in ratifying a covenant. (Genesis 15; Jeremiah 34:18,19) In the New Testament the corresponding word is diathece (diatheke), which is frequently translated testament in the Authorized Version. In its biblical meaning two parties the word is used-- + Of a covenant between God and man; e.g. God covenanted with Noah, after the flood, that a like judgment should not be repeated. It is not precisely like a covenant between”
  3. Torrey's Topical Textbook “Torrey's Topical Textbook: Priests — First notice of persons acting as -- Ge 4:3,4. During patriarchal age heads of families acted as -- Ge 8:20; 12:8; 35:7. After the exodus young men (first-born) deputed to act as -- Ex 24:5; 19:22. The sons of Aaron appointed as, by perpetual statute -- Ex 29:9; 40:15. All except seed of Aaron excluded from being -- Nu 3:10; 16:40; 18:7. Sanctified by God for the office -- Ex 29:44. Publicly consecrated -- Ex 28:3; Nu 3:3. Ceremonies at consecration of Washing in water. -- Ex 29:4; Le 8:6. Clothing with the holy garments. -- Ex 29:8,9; 40:14; Le 8:13. Anoin”
  4. Torrey's Topical Textbook “Torrey's Topical Textbook: Missionaries, All Christians Should Be As — After the example of Christ -- Ac 10:38. Women and children as well as men -- Ps 8:2; Pr 31:26; Mt 21:15,16; Php 4:3; 1Ti 5:10; Tit 2:3-5; 1Pe 3:1. The zeal of idolaters should provoke to -- Jer 7:18. The zeal of hypocrites should provoke to -- Mt 23:15. An imperative duty -- Jdj 5:23; Lu 19:40. The principle on which -- 2Co 5:14,15. However weak they may be -- 1Co 1:27. From their calling as saints -- Ex 19:6; 1Pe 2:9. As faithful stewards -- 1Pe 4:10,11. In youth -- Ps 71:17; 148:12,13. In old age -- De 32:7; Ps 71:18. In”
  5. Torrey's Topical Textbook “Torrey's Topical Textbook: Works, Good — Christ, an example of -- Joh 10:32; Ac 10:38. Called Good fruits. -- Jas 3:17. Fruits meet for repentance. -- Mt 3:8. Fruits of righteousness. -- Php 1:11. Works and labours of love. -- Heb 6:10. Are by Jesus Christ to the glory and praise of God -- Php 1:11. They alone, who abide in Christ can perform -- Joh 15:4,5. Wrought by God in us -- Isa 26:12; Php 2:13. The Scripture designed to lead us to -- 2Ti 3:16,17; Jas 1:25. To be performed in Christ's name -- Col 3:17. Heavenly wisdom is full of -- Jas 3:17. Justification unattainable by -- Ro 3:20; Ga 2”
  6. CCEL (Reformed (Old Princeton)) “Charles Hodge, Systematic Theology, Vol. 3, section 68: this sacrament demands should exist in the heart, without producing supreme love and gratitude to Christ, and the fixed purpose to forsake all sin and to live devoted to his service. Our Church, therefore, teaches that it is required of them who would worthily partake of the Lord’s Supper, that they examine themselves, of their knowledge to discern the Lord’s body, of their faith to feed upon Him, of their repentance, love, and new obedience. It is, however, not to be inferred from this that a man must be assured that he is a true believe”
  7. CCEL (Reformed (Old Princeton)) “Charles Hodge, Systematic Theology, Vol. 3, section 63: xi. 10 ), is “Jerusalem the golden,” the heaven to which we aspire. Fifth Proposition. The terms of admission into the Church before the Advent were the same that are required for admission into the Christian Church. Those terms were a credible profession of faith in the true religion, a promise of obedience, and submission to the appointed rite of initiation. Every sincere Israelite really received Jehovah as his God, relied upon all his promises, and especially upon the promise of redemption through the seed of Abraham. He not only boun”
  8. CCEL (Reformed) “John Calvin, Institutes of the Christian Religion, section 98: refute all gainsayers. The objection, that there was a fixed day for circumcision, is a mere quibble. We admit that we are not now, like the Jews, tied down to certain days; but when the Lord declares, that though he prescribes no day, yet he is pleased that infants shall be formally admitted to his covenant, what more do we ask? 6. Scripture gives us a still clearer knowledge of the truth. For it is most evident that the covenant, which the Lord once made with Abraham, is not less applicable to Christians now than it was anciently”
  9. Hebrews (Presbyterian) “Jamieson, Fausset & Brown on Hebrews 9:20: heb 9:20Exo 24:8, "Behold the blood of the covenant, which the Lord has made with you concerning all these words." The change is here made to accord with Christ's inauguration of the new testament, or covenant, as recorded in Luk 22:20, "This cup (is) the new Testament in My blood, which is shed for you": the only Gospel in which the "is" has to be supplied. Luke was Paul's companion, which accounts for the correspondence, as here too "is" has to be supplied. testament--(See on Heb 9:16-17). The Greek "diathece" means both "testament" and "covenant"”
  10. CCEL (Reformed (Old Princeton)) “Charles Hodge, Systematic Theology, Vol. 3, section 64: visible Church has always consisted of those who professed the true religion, together with their children. 2. That the terms of church-membership under all dispensations have been the same, namely, profession of faith and promise of obedience. 3. The requirements for participation in the sacraments were the same. That is, any one entitled to the rite of circumcision, was entitled to partake of the passover; those, under the Christian dispensation, entitled to baptism, are entitled to the Lord’s Supper. Those who, unbaptized, would be ent”
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