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Although the New Testament doesn’t command tithing, it gives us principles to determine the amount. Most of these principles for biblical giving are found in 2 Corinthians 8 and 9. These chapters provide the richest, most detailed teaching on giving in the Bible. Read, listen, or watch this material from Your Finances God’s Way to learn more.
Table of contents
We wonder how much to give because the New Testament doesn’t command giving a tithe. Although the New Testament doesn’t tell us how much, it does give us principles to determine the amount. Most of these principles are found in two chapters: 2 Corinthians 8 and 9. These chapters provide the richest, most detailed teaching on giving in the Bible.
The Macedonians’ Example in Giving
First, here’s the context for these chapters: One of the primary goals of Paul’s third missionary journey was to gather a special offering for the poor Christians in Jerusalem. The Corinthians said they would give, but they hadn’t given yet. It is much easier to talk about giving than give. So, Paul encouraged the Corinthians to give by telling them about the Macedonians who set a powerful example with their sacrificial giving. Just as Job is synonymous with suffering and Solomon is synonymous with wisdom, the Macedonians can be synonymous with giving.
2 Corinthians 8:1 We want you to know, brothers, about the grace of God that has been given among the churches of Macedonia, 2 for in a severe test of affliction, their abundance of joy and their extreme poverty have overflowed in a wealth of generosity on their part.
Notice in verse it says the Macedonians gave “in a severe test of affliction.” Macedonia was the northern region of Greece, where the Philippian, Thessalonican, and Berean churches were located. Many wars had ravaged this area, and Rome was still plundering it even at the time of Paul’s writing. In other words, living in Macedonia was difficult.
During trials, who do we tend to think about? Ourselves. Who do we tend not to think about? Others. But not the Macedonians! Even while suffering, they still thought about and gave “a wealth of generosity” to the Jerusalem believers.
Because the Macedonians gave so much, we would expect them to have been given much; in other words, we would expect them to be wealthy. But it was the opposite! Verse 2 also says they were in “extreme poverty.” The Greek word translated as “poverty” refers to a beggar with nothing and no hope of getting anything. When I think of first-century Christians, I think of people who were already poor. The Macedonians must have been among the lowest of the low, but they still found a way to give much.
2 Corinthians 8:3 For they gave according to their means, as I can testify, and beyond their means, of their own accord. 4 begging us earnestly for the favor of taking part in the relief of the saints
They gave “beyond their means,” which means they gave more than they could afford. They didn’t have the money, but they gave anyway. They resemble the widow who gave her last two mites.
How many times have you heard of Christians begging to be able to give? They called being able to give a “favor,” or some Bibles say privilege. The Greek word for favor or privilege is charis, the same word translated as “grace” elsewhere in Scripture. Verse 1 says that “the grace of God” allowed them to give. It’s like they’re asking for more grace or more favor so that they can give more.
The Greek word for “taking part” is koinonia, often translated as “fellowship.” The word means “strong association, community, or participation.” The Macedonians wanted such strong fellowship with the Jerusalem believers they “[took] part in [their] relief” and participated in their suffering through their giving. Whenever we give, we also associate with others and take part in “the relief” of their burdens or suffering.
Principle One: Biblical Giving Is a Reflection of Our Relationships with the Lord
2 Corinthians 8:5 and this, not as we expected, but they gave themselves first to the Lord and then by the will of God to us.
Because Paul is speaking, the words “not as we expected” mean the Macedonians gave even more than Paul and his companions anticipated. That’s incredible. They gave so much it surprised Paul.
The word “first” doesn’t refer to time or chronology but priority. They gave themselves “first” to God, which led to their generosity. Their giving was related to their relationship with the Lord. Consider these statistics about how much Jesus discussed money:
- Jesus talked about money more than anything except the kingdom of God.
- He spoke of money more than heaven and hell…combined.
- There are 39 parables and 11 of them, almost one-third, are about money.
- In the Gospels, 1 out of 10 verses – 288 total – is about money.
Because Jesus said so much about money, what we do with money says much about our relationships with Him. And this account with the Macedonians is a good example!
- Their giving was an outpouring of their relationships with the Lord.
- They gave the way they did BECAUSE of their relationships with Christ.
Similarly:
- Our giving is an outpouring of our relationships with the Lord.
- We give the way we do because of our relationships with Christ.
Jesus said, “For where your treasure is, there your heart will be also” (Matthew 6:21). What we do with money is a window into our hearts and reveals what we value. To know what’s important to people, look at their calendars and checkbooks. Then, you can see what they do with their most valuable resources: time and money.
Principle Two: Biblical Giving Means Giving Willingly
2 Corinthians 8:7 But as you excel in everythingin faith, in speech, in knowledge, in all earnestness, and in our love for yousee that you excel in this act of grace also. 8 I say this not as a command, but to prove by the earnestness of others that your love also is genuine.
The “act of grace” Paul is referring to is giving. He says they excel in these other areas and wants them to excel in giving, too.
Paul’s approach is interesting! He was an apostle, which means he had the apostolic authority to command his readers to give. We know he wanted them to give because that’s the point of his writing, but when it sounded like he was about to command them to give, he clarified that he was not doing that. Why? He wanted them to give willingly!
The end of 2 Corinthians 8:3 says, “of their own accord.” Paul pointed out to the Corinthians that the Macedonians gave “willingly. And this is part of the reason God doesn’t want us to tithe or give a certain percentage. He wants us to give willingly out of thankfulness rather than obligation to a command.
Paul is still trying to get the Corinthians to give the money they said they would in the next chapter:
2 Corinthians 9:5 So I thought it necessary to urge the brothers to go on ahead to you and arrange in advance for the gift you have promised, so that it may be ready as a willing gift, not as an exaction…7 Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.
This is almost comical: Paul reminded them of their promise to give by sending Christians ahead to receive their gift. But he still said he wanted it to be a willing gift, not something he had to force out of them. “Not under compulsion” also means giving willingly.
We’re not supposed to give because of external pressure, such as the demands of others. Giving under compulsion resembles taxation more than worship. This is why we don’t pass the plate at Woodland Christian Church.
Paul’s words are clear, which is why it’s disappointing when Christian leaders disobey them. We can’t help but think of televangelists and pastors saying almost anything to get people to give. They will guilt, shame, lie, and make ridiculous promises if it helps them obtain one more dollar. They aren’t trying to help people grow in their relationships with the Lord. Instead, they’re motivated by greed and covetousness.
During my years of ministry I have endured many offering appeals. I have listened to pathetic tales about unbelievable needs. I have forced myself to laugh at old jokes that were supposed to make it easier for me to part with my money. I have been scolded, shamed, and almost threatened, and I must confess that none of these approaches has ever stirred me to give more than I planned to give. In fact, more than once I gave less because I was so disgusted with the worldly approach.”
Warren Wiersbe, The Bible Exposition Commentary, vol. 2: Ephesians–Revelation (Colorado Springs, CO; David C. Cook, 1989), 656.
Mark Twain wrote, “I was so sickened by the long appeal that I took a bill out of the plate.”
Principle Three: Biblical Giving Requires Deciding How Much to Give
Because we are not told how much, it is something we must decide as 2 Corinthians 9:7 states: “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.” If we were commanded to give a tithe, Paul would have said, “Let each one give a tithe.” Instead, Paul says we must decide. Can I be honest with you? I don’t like these words! I prefer black and white. I wish I were told how much to give.
This means no one can tell you how much to give. If you wrote me, “I listened to the whole sermon, but I still don’t know how much to give!” You are correct because you must decide the amount on your own.
I will add we shouldn’t decide casually or flippantly. I’m not saying we must agonize over it, but the decision shouldn’t be taken lightly. In the Amplified Bible, 2 Corinthians 9:7 says, “Let each one give [thoughtfully and with purpose] just as he has decided in his heart.” We should put some effort into deciding the amount.
The Old Testament Foreshadowed Giving Willingly
You might ask, “If God wanted His people to give willingly under the New Covenant, why did He command them to give a tithe under the Old Covenant?”
First, the tithe served a similar purpose as taxes today.1 In the same way our taxes support the government and its services, the Old Testament tithe supported the priesthood and its services.
Second, even though the Mosaic Law commanded different tithes, God still wanted His people to give willingly in the Old Testament. Exodus 24 records the institution of the Mosaic law, which commanded giving a tithe. In the next chapter, Exodus 25, God commanded Israel to build the tabernacle. God said:
Exodus 25:2 From every man whose heart moves him you shall receive the contribution [for the tabernacle].
Because it’s the Old Testament and the Mosaic law was instituted, we might expect God to say, “Every man must give a tithe so the Tabernacle can be built.” Instead, He said to give as your heart moves, which is biblical giving done willingly. Later, Moses said:
Exodus 35:4 This is the thing which the LORD commanded, saying: ‘Take from among you an offering to the LORD. Whoever is of a willing heart, let him bring it as an offering to the LORD.”
We might expect Moses to say, “The thing that the Lord has commanded is a tithe,” but he appealed to the people’s generosity because He wanted them to give willingly. A few verses later:
Exodus 35:21 Everyone came whose heart was stirred, and everyone whose spirit was willing, and they brought the LORD’s offering…22 They came…as many had a willing heart …26 All the women whose hearts stirred…29 The children of Israel…whose hearts were willing to bring material for all kinds of work which the LORD, by the hand of Moses, had commanded to be done.”
The words “heart was stirred…spirit was willing…willing heart…hearts were willing” describe the willing giving God wanted even under the Old Covenant. There’s a strong emphasis on the people themselves, their hearts and spirits, versus an external source, such as the priests or law. Regarding giving to the poor:
Deuteronomy 15:10 You shall give to him freely, and your heart shall not be grudging when you give to him.
This language is similar to 2 Corinthians 9:7: give freely and “not grudgingly.”
Deuteronomy 16:10 Keep the Feast of Weeks to the LORD your God with the tribute of a freewill offering from your hand.
Solomon described the biblical giving that results in blessing:
Proverbs 11:24 One gives freely, yet grows all the richer; another withholds what he should give, and only suffers want.
Biblical giving done willingly produces blessing, while giving reluctantly causes suffering. We should ask ourselves which one we are: a willing giver or a reluctant one? Often, the best way to learn who we need to be is by example. Let’s consider two Old Testament givers.
Jacob Gave Unwillingly
Jacob tricked his brother, Esau, in the Old Testament, out of his birthright. Jacob’s mother, Rebekah, told him to flee because Esau wanted to murder him. Jacob had to leave his family behind, not knowing if he would see them again. At this low point in Jacob’s life, God spoke to him in the dream of the ladder and made him wonderful promises. When Jacob woke:
Genesis 28:20 Jacob made a vow, saying, “If God will be with me, and keep me in this way that I am going, and give me bread to eat and clothing to put on, 21 so that I come back to my father’s house in peace, then the LORD shall be my God. 22 And this stone which I have set as a pillar shall be God’s house, and of all that You give me I will surely give a tenth to You.”
I read this and picture God sarcastically saying, “Wow, I can’t believe it. Jacob, you’ll give me a full tithe!” Jacob hasn’t been given the name Israel yet, which means he’s still “heel grabber” versus “God prevails.” He tried to manipulate everyone in his life, including God.
The bargain he wanted to make was that if God would do these things for him, then God would be his God and he would give Him a tithe. Jacob’s loyalty and giving were conditional. He implied that if God didn’t do these things, then God wouldn’t be his God, and he wouldn’t give Him a tithe. But we don’t make God our God and give because of what He will do for us. We make God our God and give because He is God and because of what He has already given us.
We might be tempted to give like Jacob and bargain with God. We might pray, “God, if You will do this for me, then I will do this for You. If You will give me this raise…bonus…car…house…I will give you this in return.”
If we give unwillingly, consider what God can and can’t bless: He can bless the gift, which is to say He can still use the money for His purposes. He doesn’t look at the gift and say, “This was given unwillingly, so I can’t do anything with it.” But can God bless us? It’s hard to imagine any spiritual benefit for the giver when giving is done reluctantly rather than willingly.
Abraham Gave Willingly
When Abraham rescued his nephew, Lot, by defeating four kings, he gained considerable plunder. After returning from the battle, he met Melchizedek, and Genesis 14:18 records the encounter:
Genesis 14:18 Melchizedek king of Salem brought out bread and wine; he was the priest of God Most High. 19 And [Melchizedek] blessed [Abraham] and said: “Blessed be Abram of God Most High, possessor of heaven and earth; 20 and blessed be God Most High, who has delivered your enemies into your hand.” And he gave him a tithe of all.
I told you last week that the “principle of first mention” states that God reveals the truest meaning of words the first time they’re used in the Bible.2 This is the first time the word tithe appears 500 years before the law was given. This is the truest tithing because it demonstrates biblical giving done willingly apart from the law.
Because no law commanded Abraham to give to Melchizedek, thankfulness motivated him. He looks like a New Testament believer in the Old Testament because he obeyed 2 Corinthians 9:7 and gave “as he purposed in his heart, not grudgingly or of necessity.”
Consider Melchizedek was a king and priest who blessed Abraham. Abraham responded by giving willingly to him. Jesus is also a king and priest: He’s the King of kings (Revelation 19:16) and great High Priest (Hebrews 4:14). Considering how much more Jesus has blessed us than Melchizedek blessed Abraham, how much more willingly should we give to Jesus than Abraham gave to Melchizedek?
Giving Willingly Produces More than Obligatory Giving
Let me share two Old Testament accounts that demonstrate biblical giving done willingly is superior to giving out of obligation. First, the people of Israel gave for the construction of the Tabernacle:
Exodus 36:3 [The builders of the temple] received from Moses all the contribution that the people…4 brought for doing the work on the sanctuary. [The people] still kept bringing him freewill offerings every morning. 5 [The builders] said to Moses, “The people bring much more than enough for doing the work that the LORD has commanded us to do.” 6 So Moses gave command, “Let no man or woman do anything more for the contribution for the sanctuary.” So the people were restrained from bringing.
The people gave so willingly that Moses had to tell them to stop! There’s a command connected to giving, but it was a command to stop! This is what hearts of worship produce. We are always motivated to give more out of thankfulness than obligation.
The second example might involve the greatest wealth accumulated in the Old Testament. David wanted to build the temple, but God told him he couldn’t because he had “shed much blood (1 Chronicles 22:8). Because David was eager to make the temple a success, he did everything he could, stopping short of doing the actual building. He collected all the materials, stating that it included:
1 Chronicles 22:14 one hundred thousand talents of gold [7,500,000 pounds] and one million talents of silver [75,000,000 pounds], and bronze and iron beyond measure, for it is so abundant.
How was so much wealth accumulated? The people gave willingly and joyfully. Consider the repetition of these words:
1 Chronicles 29:5-17 [David asked], “Who then is willing to consecrate himself this day to the LORD?” Then the [people]…offered willingly…[They] rejoiced, for they had offered willingly, because with a loyal heart they had offered willingly to the LORD; and King David also rejoiced greatly. Therefore David blessed the LORD…“But who am I, and who are my people, that we should be able to offer so willingly as this?…As for me, in the uprightness of my heart I have willingly offered all these things; and now with joy I have seen Your people, who are present here to offer willingly to You.”
Again, this echoes the language of 2 Corinthians 9:7. The people gave willingly and joyfully. Variations of each word occur ten times. It’s important to consider that the Mosaic law wouldn’t have produced this much generosity; the people would have stopped giving well earlier. Only biblical giving from thankful hearts can give this much because they have been moved to do so as an act of joyful worship.
This is another reason it’s so sad when televangelists or church leaders try to get people to give out of obligation. What they should do is preach Christ and build people’s love and thankfulness for Him. Then, people will give willingly and joyfully because of what He has done for them.
Why Do We Give?
We give because we’re thankful. God has given us a wonderful gift in worshiping Him this way! When we give willingly and not out of necessity, we can be encouraged that we give the way God desires because 2 Corinthians 9:7 says, “God loves a cheerful giver.”
When we consider Jesus’s radical self-giving, it should consistently move us to give as God desires: willingly out of thankful hearts of worship.
For a fuller biblical framework for giving and stewardship, see Your Finances God’s Way.
Footnotes
- Tithing was the national taxation system for Israel. The parallel for us is paying taxes, which the New Testament commands. Jesus said, “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s” (Matthew 22:21), and He set an example by paying the temple tax (Matthew 17:24-27). Paul said, “Because of this you also pay taxes, for the authorities are ministers of God, attending to this very thing. Pay to all what is owed to them: taxes to whom taxes are owed, revenue to whom revenue is owed, respect to whom respect is owed, honor to whom honor is owed” (Romans 13:6-7).
- David L. Cooper, “The Law of First Mention,” Biblical Research Monthly (Adelanto, CA; Biblical Research Society, 1947-9), 48.



2 Responses
My reading of scripture leads me to believe that God never commanded the Israelites to tithe. Tithing was something that was given to a ruler as his due. The Israelites probably tithed to rulers of other lands they visited, such as Melchizedek mentioned above. I believe God only Commanded the Israelites to follow His Laws and Commandments when they came out of Egypt. He wanted them to continue tithing but not the way they were tithing. He taught them the way He wanted them to tithe. The Israelites were instructed by God how to tithe and not commanded by Him to tithe. God never said you should tithe, but if you are going to tithe, this is how I want you to do it.
Hello John,
I’m sorry, but I don’t understand how you could believe this, considering the number of verses commanding giving a tithe. Under the old covenant, they weren’t even commanded to give a tithe. They were commanded to provide multiple tithes: one for the Levites, one for the use of the temple and the feasts, and one for the poor of the land (Leviticus 27:30-32; Numbers 18:21-32; Deuteronomy 14:22, 28-29; 26:12).
Leviticus 27:30-32 and Numbers 18:21-32 describe the general tithe given to the Levites. The second tithe is in Deuteronomy 14:22: “You shall tithe all the yield of your seed that comes from the field year by year.” The third tithe occurred every three years for “the sojourner, the fatherless, and the widow” (Deuteronomy 14:28-29; 26:12). The three tithes totaled about 23 percent annually.