By Brendan Manson / President of Fellowship Development
Campaign planning for a Christian church necessarily engages ideas around giving and stewardship as the community contemplates how much and when to give. But what does Scripture actually teach about giving in the New Testament? From the pages of the Old Testament to the teachings of the early Church, tithing has long stood as a defining expression of faith, obedience and trust in God.
However, few biblical practices spark as much conviction, confusion and conversation among Christians today as tithing. While many churches have different teachings on the concept, one thing remains: The Christian call to tithing is an element of stewardship that all serious Christians should consider while discerning how and where to support the Church in each person’s journey with Christ.
Here, we will explore what changed from Old Testament tithing to New Testament giving, what the Gospels and New Testament say about giving and stewardship, how much Christians should give today and what this looks like in practice and, finally, seek to dispel common misunderstandings about tithing and giving.
What Changed from Old Testament Tithing to New Testament Giving
The shift in thought around tithing can be understood through a comparison of Old Testament and New Testament teachings.
In the Old Testament, tithing was understood as a set obligation, a required 10% under the law. This is confirmed by the Levitical law that a tithe “belongs to the Lord,” (Leviticus 27:30), and Deuteronomy 14 outlines this structured giving tied to the community’s religious and civic life. Tithing supported priests, the temple and other community needs.
With the New Testament, the perspective on giving shifts from a fixed requirement to voluntary generosity, and there is no explicit, legal tithing requirement. The shift is apparent by the time the Apostolic Church takes root, as 2 Corinthians 9:7 states, “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.” In translating financial gifts from compulsory to the movement of the heart, the focus shifts from a legalistic framework to generosity and heart posture.
What the New Testament Actually Says About Giving
Beyond the call to give cheerfully and willingly, ideas around justice and proportionality are promoted in the New Testament. A specific percentage may not be mandatory, but Christians are called to proportionate and sometimes radical giving.
In his first letter to the church in Corinth, Paul calls for members to give “in keeping with income” (1 Corinthians 16:2), and in his second letter to the same congregation, he again submits that members should give “according to their means and beyond their means” (2 Corinthians 8:3). While the 10% tithe is not an obligation for Christians, the expectation remains that believers give sacrificially and as they are able.
Do Christians Still Need to Tithe 10%?
In short, while the New Testament does not require Christians to give a fixed 10% tithe, they are called to intentional, generous and sacrificial giving. Across Christian history, many traditions have still treated 10% as a helpful benchmark for disciplined giving.
Many Christians view tithing as a continuing guideline for faithful stewardship. While the practice of giving 10% is clearly established in Old Testament law, Jesus Himself references it in Matthew 23:23 without dismissing it: “Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices – mint dill and cumin. But you have neglected the more important matters of the law – justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former.”
For this reason, some see the tithe as a helpful, time-tested reference point, a structured way to prioritize generosity and ensure that giving remains a consistent part of the Christian life. In this view, 10% is not merely a legal obligation, but a practical starting point for faithful stewardship.
Others emphasize that the New Testament does not give an explicit command regarding a fixed percentage. Instead, it reframes giving in light of freedom, intention and generosity of heart. From this perspective, generosity is no longer defined by meeting a specific threshold, but by responding faithfully to God’s provision within one’s own circumstances.
How Much Should Christians Give Today?
The question of “how much” is often considered when a church community is considering a church capital campaign. Taking these perspectives together, a shared principle emerges: Christians are called to generosity in a way that is intentional, meaningful and rooted in faith.
Though no amount or method of giving is prescribed, some may maintain a 10% tithe as a steady guide. For others, giving may involve a different proportion shaped by various factors such as season of life, financial capacity and spiritual discernment.
Additionally, giving may be planned, but Christians also are called to openness of heart so they can respond when God reveals the needs of the community. The focus of New Testament teaching is on cultivating a spirit of generous stewardship.
What New Testament Giving Looks Like in Practice
Christian giving is less about meeting a fixed requirement and more about how and why one gives. The principles of giving in the New Testament are explicitly tied to mission, generosity and worship. In the context of a capital campaign, giving motivations for giving can be discerned through feasibility studies.
The application of New Testament giving today can look like:
- Financially supporting churches and ministries.
- Helping those in need individually and through church outreach.
- Balancing generosity with personal financial responsibility.
- Budgeting for giving and deciding in advance how to support the Church and charities.
- Reinforcing giving as an act of worship, giving freely and purposefully.
Common Misunderstandings About Tithing and Giving
- Christians must give 10%: While the Old Testament establishes a 10% tithe, the New Testament does not explicitly require Christians to give a fixed percentage. Ten percent may still serve as a helpful guideline or starting place, but the deeper principle is cultivating consistent and meaningful generosity.
- Giving guarantees financial return or blessing: Some interpretations suggest that giving will result in direct financial gain. While Scripture affirms that God provides for His people (Luke 6:38), the New Testament emphasizes spiritual fruit over material wealth. Jesus teaches about storing up “treasures in heaven” (Matthew 6:19-21), shifting the focus from earthly reward to eternal perspective.
- Giving is only about money: The Christian principle of stewardship encompasses more than money. Scripture presents generosity more broadly, including time, talent and treasure. As in Acts 2 and Romans 12, stewardship includes how believers use all they have been entrusted with, not just income.
Conclusion: A Better Way to Think About Giving Today
New Testament giving is not defined by rigid formulas or guaranteed outcomes, but by a posture of faithful stewardship. Christians are invited to give in ways that are thoughtful, generous and responsive to God’s grace, whether through financial support, acts of service or the sharing of their gifts for the good of others. It is important for church leaders to clarify these principles during a campaign through clear capital campaign communications, as stewardship will remain central to how to a church discusses its needs with the community.
