Tithing is the practice of giving a tenth of one’s income, produce, or possessions, a concept that has shaped religious and economic life for millennia. The term itself derives from the Old English word teotha, meaning a tenth. This article traces the historical, religious, and cultural origins of this practice, examining its evolution from ancient custom to modern spiritual discipline.
The Earliest Biblical and Ancient Near East Origins
The concept of dedicating a tenth predates the formal establishment of Israelite law, appearing first as a voluntary act in the ancient Near East. Evidence from Mesopotamia, including Neo-Babylonian texts from the sixth century B.C., shows that a “tenth” tax, known as ešrētu, was collected to support sanctuaries or the state bureaucracy. This practice was common across the region, often functioning as a tribute or tax paid by vassal kingdoms to their suzerains.
The first recorded instance in the Hebrew Bible is found in Genesis, where Abraham gives a tenth of the spoils of war to Melchizedek, the priest-king of Salem. This act was not a legal requirement but a spontaneous expression of gratitude and recognition of divine authority, reflecting a known social custom of the time. Later, Jacob also vowed to give a tenth of all he received if God protected him on his journey, further illustrating the pre-Mosaic nature of the practice as a personal covenant or vow.
The practice became a mandatory, codified system under the Law of Moses, detailed across Leviticus, Numbers, and Deuteronomy. This Mosaic system involved multiple distinct tithes, not just a single 10% contribution. These included:
- The Levitical tithe, given annually to the Levites for their service in the Tabernacle and Temple, as they received no tribal land inheritance.
- The Festival Tithe, set aside to be consumed by the family during annual religious feasts in Jerusalem.
- The Poor or Welfare Tithe, collected every third year and stored locally to provide for the Levite, the resident alien, the fatherless, and the widow.
When combined, these requirements meant the Israelites were dedicating a total amount that some scholars estimate was over 20% of their produce annually, demonstrating a comprehensive system of religious taxation and social welfare.
Reinterpretation in the New Testament and Early Church
The arrival of the New Testament era brought a shift in the theological context of giving, moving away from the mandatory, legalistic structure of the Mosaic Law. Jesus affirmed the principle of tithing but directed his strongest criticism toward the hypocritical application of the practice by religious leaders. In Matthew 23:23, he condemned the scribes and Pharisees for meticulously tithing even the smallest garden herbs, such as mint, dill, and cumin, while neglecting the weightier moral matters of the law: justice, mercy, and faithfulness. He exposed the heartless religiosity that prioritized ritual precision over the moral core of God’s commands.
Following Jesus’s ministry, the Apostolic Church did not institute a mandatory 10% tithe for its members. The New Testament epistles instead emphasized principles of proportional, voluntary, and cheerful giving, often referred to as stewardship. The Apostle Paul encouraged believers to give as they had “decided in their heart,” not “reluctantly or under compulsion,” because “God loves a cheerful giver” (2 Corinthians 9:7). This instruction focused on the giver’s attitude and intention rather than a fixed percentage.
The earliest Christian communities practiced a radical form of communal sharing, where believers voluntarily sold property and possessions to distribute the proceeds to anyone in need. This model of generosity, driven by the Holy Spirit and a sense of shared life, contrasted sharply with the strict, legalistic tithe of the Old Covenant. The focus transitioned from a required tax on produce to a freewill offering of resources, time, and talent, reflecting a new covenant based on grace and personal conviction.
Institutionalization and Modern Practice
The practice of tithing gradually re-emerged as a formal requirement in the post-Apostolic Church, driven by the need to support a growing, organized clergy and maintain church property. By the sixth century, church councils began to advocate for tithing. This culminated in the Middle Ages, where the tithe became fully institutionalized as a mandatory, legally enforceable church tax across much of Europe.
During this period, the tithe was not a voluntary donation but a compulsory contribution, often paid in agricultural goods, which served as the primary source of income for the parochial clergy. Failure to pay the tithe could result in severe spiritual penalties, including excommunication, which carried significant social and economic consequences in medieval society. It functioned as a civil obligation, enforced by both ecclesiastical and secular authorities.
The Protestant Reformation challenged the mandatory nature of the tithe, with reformers like Martin Luther arguing that the Mosaic Law, including the tithe, did not apply to Gentiles. While some reformers rejected it entirely, the tithe often persisted in Protestant countries as a state-enforced property tax, gradually being replaced by other forms of taxation over centuries. Today, the practice is largely voluntary in most Christian denominations. Many Evangelical and Pentecostal churches strongly encourage the 10% tithe as a spiritual discipline and a minimum standard for giving, while other traditions emphasize general stewardship and proportional giving based on personal conviction.