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What Does the Bible Say About Tithing? Why Real Generosity Starts With Gratitude

Written by Dr. Jeffrey Smith on November 02, 2026 | Found in: Blog

If the word “tithing” makes you a little uneasy, you’re in good company. Nobody has ever heard a pastor announce a message on money and jumped out of their seat shouting, “Finally!” But I believe God wants to show us something about giving that most of us have never seen, and it has a lot less to do with money than you’d think.

At City of Life Church, we’ve been practicing a journey called Give God One Year. Every month we add one spiritual discipline—things like prayer, fasting, or silence and solitude. People tend to burn out on their faith when they quit before they have anything invested, so this year we’re putting real skin in the game. This month, our focus is on the discipline of biblical tithing.

What Is Tithing in the Bible? (Direct Definition)

What does "tithe" actually mean? The word tithe literally translates to "a tenth" (10%) of one's income or produce, dedicated back to God. Throughout Scripture, tithing represents an act of worship, trust, and priority—returning to God the first portion of what He has provided, rather than giving Him whatever is left over.

Everything we have already belongs to God. As Psalm 50:10 reminds us, God owns the cattle on a thousand hills. Tithing is simply returning a tenth of what He has entrusted to us as a practical way to honor Him with the remaining ninety percent.

My family sometimes watches those wilderness survival shows where contestants get dropped into the wild for months and have to procure their own food and clean water. One of the very first lessons they learn the hard way is that you can’t drink unboiled water straight from a stream without risking serious illness. You have to boil it, and when you do, some of that water inevitably evaporates off into steam.

I’ve never once seen anyone on those shows complain about the water lost to the steam. All they care about is that what remains is clean, safe, and purified. That is a helpful way to envision tithing: God receives the first and the best, purifying our perspective so we can handle the rest with confidence and peace.

Are you exploring what the Bible teaches about faith, giving, and purpose? [Click here to download our free 90-Day Faith & Generosity Digital Guide] or join us online this Sunday at City of Life.

Is Tithing Still Biblical for Christians Today?

People frequently get caught up in theological debates surrounding this topic. Is tithing strictly required for New Testament Christians? Should you tithe on your gross income or your net pay?

While I understand why people ask those questions, I believe focusing solely on the rule misses the heart of the message. The Apostle Paul clarifies the New Testament posture on giving in 2 Corinthians 9:7 (NIV): “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.”

If anyone—at a church or anywhere else—ever makes you feel like your arm is being twisted behind your back to give, don’t give. God has zero interest in forced sacrifices. He desires the gift that flows from a willing, joyful heart. It is entirely possible to hand somebody a physical gift while your heart is still desperately holding onto it, and God never wants us to live or give that way.

Think about the last time you found the perfect gift for someone you truly love. Maybe you heard them mention it months ago. Maybe it was expensive, requiring you to save up for weeks. You could barely contain your excitement to see their face when they opened it, and the personal sacrifice didn't even register as a burden because love was driving the entire effort.

Now contrast that with the other kind of gift-giving. You’re driving to a birthday party, and someone in the passenger seat suddenly says, “We forgot to buy a present.” You hastily pull into a Walgreens, standing in front of the gift card rack trying to choose between a high-end steakhouse card and a generic gift card just so they can spend it anywhere. You’re simply looking for something acceptable—something that won't look rude.

One person is searching for the absolute least they can give, while the other person can hardly wait to give. That fundamental heart difference is what biblical generosity is really about.

Did Jesus Teach Tithing in the New Testament?

Long before the Mosaic Law was established, Abram willingly gave a tenth of everything after God granted him victory in Genesis 14:20. Nobody had to preach a sermon to convince him; his response came naturally from a grateful heart. Years later, Jacob made a similar vow after experiencing God’s presence at Bethel, declaring in Genesis 28:22, “Of all that you give me I will give you a tenth.”

While Christians are no longer bound by Old Testament civil ceremonial laws found in Leviticus or Deuteronomy—because Jesus fulfilled the Law—the timeless spiritual principle of honoring God first remains powerful. Jesus Himself directly addressed tithing in Matthew 23:23. He confronted religious leaders who meticulously tithed down to the herbs in their spice racks while ignoring weightier matters like justice, mercy, and faith. Significantly, Jesus did not command them to stop tithing. Instead, He instructed: “You should have practiced the latter, without neglecting the former.”

Jesus calls us to keep giving from the heart while prioritizing justice and mercy. When practiced from a posture of grace, tithing becomes one of the primary tools God uses to set our hearts free from the grip of materialism.

Business owners often ask whether they should tithe on their gross or net revenue. I share the same wisdom my father passed down to me: Which amount do you desire God to bless? God meets us at the level of faith we choose to place in Him.

What Zacchaeus Teaches Us About Heart Transformation (Luke 19)

In Luke 19, the Bible introduces us to a man named Zacchaeus who lived in Jericho—a wealthy city filled with luxury vacation homes. Zacchaeus served as a chief tax collector, a Jewish man working on behalf of the occupying Roman government to extract taxes from his own countrymen. His community viewed him as a traitor. Furthermore, tax collectors routinely extorted people; if someone owed four hundred dollars, a tax collector could demand eight hundred and threaten imprisonment if they refused.

Zacchaeus possessed everything modern society tells us to chase after, yet his soul remained completely empty.

When Jesus traveled through Jericho, Zacchaeus was too short to see over the pressing crowd, so he ran ahead and climbed up into a sycamore tree. Jesus stopped directly beneath it, looked up, and called him by name: “Zacchaeus, come down immediately. I must stay at your house today” (Luke 19:5).

Zacchaeus had done nothing virtuous to earn that interaction. Jesus loved him beforehand—just as Romans 5:8 reminds us that while we were still sinners, Christ died for us.

Notice the immediate shift in Zacchaeus once Jesus entered his home. He declared, “Look, Lord! Here and now I give half of my possessions to the poor, and if I have cheated anybody out of anything, I will pay back four times the amount” (Luke 19:8).

Jesus didn’t brush his statement aside or tell him money didn't matter. Instead, Jesus affirmed, “Today salvation has come to this house” (Luke 19:9). Jesus recognized that radical generosity was the outward proof that Zacchaeus’ heart had been genuinely transformed.

Zacchaeus did not give in order to earn Jesus’ attention; he gave freely because he already had it.

This stands in stark contrast to the rich young ruler in Luke 18, who walked away heartbroken when Jesus asked him to part with his wealth. Jesus never even asked Zacchaeus to give up his money; Jesus simply loved him, and Zacchaeus responded with open hands. Both men were wealthy, but their hearts responded to Jesus in completely opposite ways.

How Your Spending Reveals Your Heart's Priorities

Our financial decisions are not merely neutral transactions. They are translations that visibly reveal the true language of our hearts.

If you want to discover what your heart truly prioritizes, take an honest look at your bank statement or credit card history. It might read: Amazon, Starbucks, Amazon, fast food. We can speak passionate words about what we believe, and we can post inspiring quotes online, but one of the clearest indicators of our actual faith is found in how we steward our finances.

A study conducted by Grey Matter Research and Infinity Concepts revealed that the average Protestant Christian gives approximately 1.6% of their household income to charitable or church causes, with 38% giving nothing throughout the entire year. That statistic isn't shared to induce guilt, but to highlight how easily our priorities can drift. Even when we know God loves us unconditionally, we often hold back out of fear.

Are You Giving to Get a Miracle, or Responding to One?

A few years ago, my son Jude faced a severe health crisis. During that difficult season, I became intensely aware of every area of my life—how I spoke, how I acted, and how I handled our money. Waiting on a miracle causes you to examine your soul deeply. I wanted to honor God in everything because I realized how desperately our family needed Him.

When God graciously answered our prayers and healed Jude, our immediate impulse was to give. We wanted to express our overwhelming gratitude to God. Giving was the most natural response to His goodness.

Are you attempting to change your behavior to convince God to give you a miracle, or are you letting the miracles He has already performed transform the way you live?

True biblical generosity never stems from trying to buy something from God. It grows naturally out of gratitude, and gratitude always begins with humility.

Why Biblical Tithing Transforms Your Faith

When we align our finances with God's Word, giving stops feeling like a religious obligation and becomes a spiritual catalyst. Tithing transforms our daily walk with God in five foundational ways:

  • It establishes God as your chief priority: By giving God the first portion of your income, you anchor your heart in His Lordship before addressing any other financial demand.

  • It acknowledges God as your ultimate Provider: Tithing shifts your security away from your employer, investments, or bank account balance and places it firmly in God's promises.

  • It puts active obedience into practice: Generosity translates internal faith into concrete action, closing the gap between what we profess to believe and how we actually live.

  • It dismantles fear and builds trust: Giving systematically breaks the grip of a scarcity mindset and reinforces confidence in God’s ongoing care.

  • It connects temporary resources to eternal impact: Money spent on temporary things eventually fades, but tithes and offerings support life-changing ministry work that echoes into eternity.

In Malachi 3:10, God extends a rare invitation: “Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this... and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it.”

God explicitly invites us to trust Him with our finances. He is Jehovah Jireh—the Lord who provides—and He delights in caring for those who trust Him with open hands.

Take the 90-Day Faith and Generosity Challenge

At City of Life, we regularly invite people to take a 90-day tithing challenge. Tithing isn't about giving sporadically when it feels convenient; it’s a conscious decision that the first ten percent of every dollar earned belongs to God. In practical terms, it is simply moving a decimal point to honor God first.

When we introduce this challenge, we invite people to mark their decision card with an "X"—the Roman numeral for ten. For centuries, individuals who couldn't write their name would sign legal documents with an X. Making that commitment is like signing your name to a fresh start in your finances, allowing God's grace to wipe clean past years of fear or unfaithfulness. God is the One who said, "Test Me in this."

Step Out of the Tree and Discover New Life in Christ

If you don’t yet have a personal relationship with Jesus, you might relate to Zacchaeus. You may have built a successful life, yet deep down you recognize that something essential is missing. Perhaps you stumbled onto this post looking for answers, watching from a distance like Zacchaeus sitting in that sycamore tree.

Jesus sees you exactly where you are today. He is inviting you to step down from everything you’ve tried to build your life on that hasn't satisfied your soul. He wants to bring salvation, peace, and purpose to your heart today.

If you are ready to surrender your life to Him, you can pray this simple prayer right now:

"Lord Jesus, forgive me for my sins. I am turning away from my old life and stepping into a brand-new life with You. Thank You for loving me, seeing me, and calling me by name. I accept Your gift of salvation today. In Jesus’ name, Amen."

Next Steps & Connected Resources

If you prayed that prayer or want to take your next step in faith, we would love to walk alongside you. Join Us This Sunday — Online or In Person:

Looking to grow alongside others? Connect with a community this week through City of Life Small Groups.

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