What does the Bible say about tithing? Malachi 3:10 in context

In the Bible, the tithe was a tenth of the harvest and the herds that Israel gave to support the Levites, the temple and the poor. The New Testament sets no percentage: it asks each believer to give regularly, in proportion to what they earn, and cheerfully. That is why churches differ on whether 10% is still the rule today.

Where it is written in the Bible

  1. Malachi 3:8-10
  2. Leviticus 27:30
  3. Deuteronomy 14:28-29
  4. Hebrews 7:1-2
  5. Matthew 23:23
  6. 1 Corinthians 16:1-2
  7. 2 Corinthians 9:6-8

Malachi 3:8-10

Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.

Spoken to the nation of Israel under the covenant of the Law: the “storehouse” was the temple’s storeroom, and the tithe meant “meat in mine house” — food for the Levites, whom the people had abandoned (Nehemiah 13:10-12). The “prove me now herewith” comes inside a call to return to God (v. 7), not a formula for getting rich.

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Leviticus 27:30

And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD.

The law of the tithe: a tenth of the seed and the fruit of the land “is the LORD’S”. In a farming society, people gave from what the land produced — verse 32 adds the herds and flocks.

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Deuteronomy 14:28-29

At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest.

Every third year the tithe stayed in town to feed the Levite, “the stranger, and the fatherless, and the widow”. Under the Law, tithing was also a way of caring for those who had no land of their own.

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Hebrews 7:1-2

For this Melchisedec, king of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him; To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace;

Hebrews recalls Genesis 14:20: returning from battle, Abraham “gave a tenth part of all” to Melchizedek, centuries before the Law of Moses. Those who teach tithing today start here and with Jacob (Genesis 28:22); others note that the text describes an act, not a command.

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Matthew 23:23

Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.

Jesus rebukes those who tithed even their mint while neglecting “judgment, mercy, and faith”, without telling them to stop tithing. Those who teach tithing today see his approval here; others point out that he was speaking to Jews still under the Law.

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1 Corinthians 16:1-2

Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come.

Paul’s instruction to the churches: on the first day of the week, each one sets something aside “as God hath prospered him”. Regular and proportional, with no fixed percentage — and this collection was for the poor believers in Jerusalem (Romans 15:26).

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2 Corinthians 9:6-8

But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver. And God is able to make all grace abound toward you; that ye, always having all sufficiency in all things, may abound to every good work:

Giving is sowing: each one gives “as he purposeth in his heart”, not grudgingly or under compulsion. The promised harvest is having enough to abound “to every good work” (v. 8), not a guaranteed financial return.

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Where churches differ

Many churches teach tithing as a practice for today: Abraham and Jacob tithed before the Law (Genesis 14:20; 28:22), Jesus did not revoke it (Matthew 23:23), and 10% is a concrete measure of gratitude and of support for the church’s work. Others hold that the tithe belonged to the Law, tied to the land, the Levites and the temple, and that the New Testament asks for freewill, proportional giving — which for many goes beyond 10%. Both agree on what matters most: give regularly, support the church and the poor, and give cheerfully, never under pressure and never as an investment.

Frequently asked questions

Is tithing required for Christians?
The New Testament does not repeat the command to give 10%, but it does call believers to give regularly, in proportion to what they earn, and cheerfully (1 Corinthians 16:2; 2 Corinthians 9:7), and to support those who serve in the gospel (1 Corinthians 9:14). Many churches teach the tithe as the starting point of that generosity; others teach freewill giving. Neither reading asks anyone to give out of fear.
What is the difference between tithes and offerings?
Under the Law, the tithe was a tenth of the produce, with a set purpose; offerings were other gifts, some required, like the priests’ portions, and some voluntary — Malachi 3:8 mentions both. In churches today, the tithe usually means 10% of income, and an offering is anything given beyond it.
Are people who don’t tithe under a curse?
The curse in Malachi 3:9 was spoken to Israel, “even this whole nation”, under the covenant of the Law, which had its own blessings and curses (Deuteronomy 28). The New Testament does not repeat that threat, and it teaches that “Christ hath redeemed us from the curse of the law” (Galatians 3:13). Giving out of fear does not fit the God who “loveth a cheerful giver” (2 Corinthians 9:7).
Should I tithe on my gross or net income?
The Bible does not say, because Israel’s tithe was on crops and herds, not wages. It is a matter of conscience before God and, where it applies, of your church’s guidance; the New Testament principle is to give in proportion and without reluctance.

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