Tithing is a concept from the Old Testament. The Law required all Israelites to bring a tenth of their property and harvest to the temple (Leviticus 27:30; Numbers 18:26; Deuteronomy 14:22-23; 2 Chronicles 31:5). This was sometimes simply called a “tithe” (Deuteronomy 26:12; Malachi 3:10; Matthew 23:23). Under the Mosaic Law, the Israelites were to give a tenth of their annual crop yields and the offspring of their livestock to the tribe of Levi for their sustenance. The Levites, in turn, gave a tenth of these offerings to the priestly family of Aaron to support their living. Additionally, there were other regulations about tithing in the Law.
In the New Testament, there is no explicit command for believers to tithe. In fact, the principle of a believer’s giving is to offer one’s body as a living sacrifice (Romans 12:1), not just a tithe. Those who first give themselves to the Lord understand that everything they have belongs to Him and will naturally submit to the Holy Spirit’s guidance and management. The Holy Spirit does not force or compel us; instead, He leads us to the Lord so that we can see that God loves a cheerful giver, and in doing so, we can live out the testimony of the body of Christ.
The Bible records:
[Leviticus 27:30] A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord.
[2 Corinthians 9:6-7] Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.