Is Tithing Required for Christians Today?

Does the New Testament talk about tithing? Is tithing for Christians? Why do some Christians choose not to tithe?
In the Old Testament tithing was a temporal, covenantal law for Israel—not a binding command for the Church.
In the New Testament and today, Christians are not commanded to tithe or give a fixed percentage of their income. Instead under the New Covenant, Christians are called to freely and voluntarily give any amount they desire and not out of duty or coercion.

Below are 4 reasons why tithing is not relevant today for Christians

1. Tithing was part of the Mosaic Law or Old Testament Law
In the Old Testament tithing was part of the Mosaic Law. There were 3 divisions of the Mosaic Law which consisted of: (i) the Moral law, (ii) Societal / Civil law and (iii) the Ceremonial law.
In the Old Testament tithing was commanded specifically to the nation of Israel and the tithing system was part of the Civil law which governed the social and economic aspects of Israelite society.

Tithing was linked to the Levitical Priesthood. Tithes supported the Levites, who had no land inheritance, unlike the other 11 tribes of Israel (Numbers 18:20-21). However, the Levitical priesthood ended with Christ’s once-for-all-sacrifice (Hebrews 7:12), so the system of tithing tied to the Levites no longer applies.

The Church does not have Levites or a Levitical Priesthood. The Church is not a physical nation with 12 tribes as Israel was during the era of the Mosaic law. The Church is not under the Mosaic Law and nor does the Church practice any of the Ceremonial or Civil laws of the Old Testament. The Church is subject to the law of Christ (which promotes grace) and not the law of Moses (which encourages legalism).
With the coming of Jesus a New Covenant was established but under grace (Hebrews 8:13, Romans 6:14; Galatians 3:24–25). The New Testament emphasizes faith and generosity rather than giving a specific percentage of income.

2. Jesus Fulfilled the Requirements of the Mosaic Law
In the Old Testament, tithing applied specifically to the Israel nation and the law of Moses required 3 types of tithes to be paid by the people. So the Israelites were actually required to tithe more than 20% of their income according to the law of Moses.

The 3 types of tithes were (i) The Levitical Tithe (Numbers 18:21-24), (ii) the Festival Tithe (Deuteronomy 14:22-27), (iii) the Poor Tithe (Deuteronomy 14:28-29).

Therefore, if the law of Moses still applies today in relation to tithing, then many Christians who are tithing only 10% of their income are not actually obeying the law of Moses to the letter, because they are not fulfilling or paying the 3 types of tithes in accordance with the requirements of the Mosaic law.
Furthermore, if tithing was compulsory for the Christian today, then just as it was in the Old Testament, the rest of the Mosaic law including the all the civil and ceremonial requirements should still apply for every Christian today.

Galatians 3:24-25 says: So the law was put in charge to lead us to Christ that we might be justified by faith. 25 Now that faith has come, we are no longer under the supervision of the law.

Jesus Christ fulfilled the entire law (including tithing) on our behalf (Matthew 5:17), so that we are no longer under the Law of Moses, but under the law of Christ (Galatians 6:2).
The law of Christ emphasizes love, generosity and freedom in Christ. Therefore, Christian believers are Spirit led and governed by grace and not by the law of Moses (Galatians 5:18).
John 1:17 reads: For the law was given through Moses; grace and truth came through Jesus Christ.

3. Christians must give voluntarily and not out of obligation
Christians should not be forced or manipulated into giving. Instead each person should give freely and voluntarily give any amount they desire from a joyful and generous motive.
2 Corinthians 9:7 NLT reads: 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.”

The Church is under grace and not under the law. Therefore emphasis is upon the nature of the heart through our relationship with Christ and not the letter of the law. So Christians should give because they want to and to the glory of God – not because they feel manipulated or threatened to tithe.
Under the New Covenant, obligatory or compulsory tithing promotes legalism, turning giving into religious duty and therefore undermining grace. However, grace-based giving is based on one’s ability and heart. It emphasizes freedom, love and trust in God’s provision.

4. The Early Church Practiced Generous Sharing, Not Tithing
In many individual churches today, the giving is designed to benefit the founders or owners of that particular church. Today tithes and the offerings primarily benefit the hierarchy and not necessarily the actual contributors or those people who actually need it.
Tithing was not a command within the early church. However, the early Church practiced generous giving that did not benefit the people at the top, but rather it was community focused giving.
Early believers in the church gave to meet real needs within the church, not to build wealth, status or empires. Nobody was left in lack because all the money that was given was redistributed to support one another. Church funds and resources were used to help the poor, unemployed, sick and widowed (Acts 2: 44–45; Acts 4:32–35)
Christian giving in the early church was not fixed or performance based. Instead people gave according to their ability and the proceeds were redistributed according to people’s needs.

Conclusion
Under the New Covenant Christians are not forced to tithe. Instead the word of God promotes generous Spirit-led giving. We are required to give wisely, cheerfully and not reluctantly or out of obligation.
Christians can choose to give less than 10%, or more than 10%, or according to one’s ability or desire.
Christian believers are no longer under the requirements of the Mosaic law. Instead we are under grace and governed by the Spirit of God through Christ.
Tithing specifically applied to the Jewish nation of Israel because in the Old Testament Israel alone was given the law of Moses to set them apart from other nations.
However when Jesus Christ came and paid for our sins on the cross, He fulfilled the entire requirements of the law of Moses on our behalf. Through Jesus Christ a New Covenant was created. We are no longer under the law of Moses, but under the law of Christ which promotes relationship, love, grace and freedom in Christ. Therefore, even when we give, we must give cheerfully out love, grace and relationship with Christ – not out of obligation or manipulation.