Tithe

The word "tithe" comes from the Old English word meaning "tenth." At its core, tithing is the practice of setting aside ten percent of your income and giving it to your local church. This concept stretches back thousands of years and remains one of the most discussed topics in church life today.

In the Old Testament, tithing was a formal requirement under Mosaic Law. The Israelites were commanded to give a tenth of their agricultural produce and livestock to support the Levites, who served in the temple and had no land inheritance of their own. There were actually multiple tithes described in Scripture — one for the Levites, one for festival celebrations, and one collected every third year for the poor — which some scholars estimate totaled closer to 23 percent of income.

In the New Testament, the emphasis shifts from a strict legal requirement to a principle of generous, cheerful giving. Jesus acknowledged tithing (Matthew 23:23) but stressed that it should not replace justice, mercy, and faithfulness. The apostle Paul encouraged believers to give "as each one has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver" (2 Corinthians 9:7). Most churches today teach tithing as a baseline or starting point for generosity, with some viewing it as a biblical command and others as a helpful guideline. Regardless of the theological position, the tithe remains the single largest source of operational revenue for most congregations.

Southern Baptists and many evangelical churches teach the tithe as a biblical obligation and often track member giving. Catholic parishes typically do not use the word "tithe" but encourage proportional giving, often referencing a "sacrificial giving" model. Mainline Protestant churches (Methodist, Presbyterian, Lutheran) generally present tithing as a spiritual discipline rather than a strict requirement. Pentecostal and charismatic churches often emphasize tithing strongly, sometimes linking it to prosperity theology. Some Reformed traditions view the tithe as belonging to the Old Covenant and instead encourage generous, Spirit-led giving without a fixed percentage.

For church administrators, tithes typically represent the largest and most predictable category of income. Most churches set up a general or "tithes and offerings" fund as their primary donation basket. Online giving platforms allow members to set up recurring tithe payments, which dramatically improves cash flow predictability. Tracking tithe history per household is essential for year-end giving statements and for pastors who provide financial counseling. When budgeting, many churches base projections on average tithe trends rather than pledges.