Tithing and biblical generosity: what the main views say and how to plan your giving

Tithing is one of the most common money questions in church life. It is also one of the least settled. Faithful Christians read the same Scripture and reach different answers. This guide does not rule on those debates. It lays out the main views fairly, then helps you build a giving plan you can follow with a clear conscience. For your church’s teaching, talk with your pastor or elders.

What is a tithe?

A tithe is one tenth of your income that you give to God’s work. The word “tithe” itself means a tenth. The idea appears in the Old Testament, and Christians debate how it applies today.

Several passages shape the discussion. Genesis 14:20 and Genesis 28:22 show people giving a tenth before the law of Moses. Leviticus 27:30 and Numbers 18:21-24 describe the tithe in Israel’s law. Deuteronomy 14:22-29 describes tithes that supported worship and, in some years, people in need. Malachi 3:8-10 calls God’s people to bring their tithes and offerings. Jesus mentions tithing in Matthew 23:23 and Luke 11:42.

Our glossary has a short entry on the tithe. For the bigger idea behind giving, see stewardship, which means managing what belongs to God. Psalm 24:1 is a good starting point for that idea.

Is tithing required for Christians?

Christians hold three main views. Some say the tithe is a standing standard. Some say it was part of Israel’s law and the New Testament teaches grace giving. Some say it is a helpful starting point. This guide does not choose among them.

Each view takes Scripture seriously. People who hold the first view often worry that grace giving becomes vague, so that no one gives much. People who hold the second often worry that a fixed percent becomes a rule that replaces the heart. People who hold the third try to keep both concerns in view.

You do not need to settle the debate on your own. Talk with your pastor, your elders and your spouse. Your church may have a clear teaching, and you can follow it with a free conscience.

Should I tithe on gross or net income?

Believers hold both views. Gross means before taxes and deductions. Net means your take-home pay. Neither is settled by one verse, so this guide lays out the reasoning on each side.

Here is how each side tends to reason.

For example: Say a household earns $200,000 before taxes and has $140,000 in take-home pay. Ten percent of gross is $20,000. Ten percent of net is $14,000. The gap is $6,000. These are round numbers for illustration only.

Other questions complicate the picture. Employer retirement contributions, health premiums and stock compensation all change the number. Some families tithe on cash pay and handle stock separately. Our post on tithing on gross or net looks at these cases.

You can pick a method, write it down, and keep it for a season. What matters is being consistent and honest with God and your spouse.

Where should the tithe go?

Christians disagree here, too. One view sends the tithe to your local church. Another view allows the tithe to support ministries and people in need as well. Many families combine both.

The first view points to Malachi 3:10, which speaks of the storehouse. Supporters read the storehouse as the place that feeds the work of worship, which for the church today means the local congregation. Galatians 6:6 and 1 Corinthians 9:14 also speak of supporting those who teach.

The second view points to Deuteronomy 14:28-29, where a tithe in some years supported the Levite, the stranger, the orphan and the widow. Supporters note that Acts 2:44-45 and Acts 4:32-35 show believers meeting needs among them. They see giving as wider than one place.

Many families do both. They give a first portion to their home church, then add gifts to missions, pregnancy centers, schools or relief work. Their pastor may have advice. Ask early, so your gifts do not surprise the church budget.

If you give through the Seek First Foundation or another ministry, remember that each organization has its own rules. Seek First’s Foundation page describes the firm’s ministry arm.

What does the Bible say about generosity beyond the tithe?

Scripture speaks of generosity as a posture, not only a percentage. It points to willing hearts, proportionate giving, care for the poor and trust in God as provider.

A few themes appear across the Bible:

• Willing and cheerful. 2 Corinthians 9:6-7 teaches that giving should come from a decision of the heart, not pressure.
• Proportionate. 2 Corinthians 8:12 and 1 Corinthians 16:2 tie giving to what a person has.
• Costly. Mark 12:41-44 shows a widow giving all she had, and Jesus honors it.
• Wise. Proverbs 11:24-25 speaks of generous people being refreshed. Proverbs 13:22 speaks of leaving an inheritance to children’s children.
• Responsible. 1 Timothy 5:8 teaches that we must provide for our own household.
• Held loosely. 1 Timothy 6:17-19 warns the wealthy to trust God and to be rich in good works.
• Weighted by blessing. Luke 12:48 says it this way: “To whom much is given, much is required.”

Matthew 6:33 gives the order of priority: “seek first the kingdom.” That phrase gives Seek First its name. It does not set a percentage. It sets a direction.

These verses can feel like they pull in different directions. One teaches provision for family, and another teaches sacrifice. Wisdom, prayer and counsel help hold them together. Our biblical stewardship page explains how Seek First thinks about this.

How do I build a giving plan I can keep?

Choose a percentage or amount, decide which income it applies to, pick where it goes, and set it up to run automatically. Review it once a year with your spouse.

Use these steps.

1. Pray and talk. Start with your spouse. Then ask your pastor or elders for their teaching.
2. Decide on a base. Pick gross, net or a clear alternative, and write it down.
3. Pick a percentage or amount. Some start at 10%. Others start lower and raise it each year. Others give more.
4. Choose recipients. Decide what goes to your church and what goes to other ministries.
5. Automate it. A set transfer on payday helps you give first.
6. Plan for bonuses and stock. Decide in advance how you will give from irregular income.
7. Review yearly. Adjust after raises, job changes, a child leaving home or retirement.

This plan also helps when income is uneven. A family with large bonuses or equity pay can set a percentage for each payout. Our stewardship scorecard is a way to check your gaps, and the firm’s book, The Five Stewardship Gaps, describes common ones.

Which assets can I give, and how do the taxes work?

You can give cash, appreciated stock or, after age 70½, money from an IRA. The tax rules differ for each. Ask your CPA before you give.

Churches qualify. Pub. 526 lists “Churches and conventions or associations of churches” among the organizations that qualify for the higher deduction limits. The IRS also says that beginning in 2026 you can claim a deduction for cash gifts without itemizing, within a cap of $1,000, or $2,000 for married couples filing jointly. Itemizers face a new floor: they can deduct only gifts above 0.5% of adjusted gross income.

A gift is never a tax trick. You give because you want to honor God and bless others. The tax result is a secondary benefit. Still, good planning can help the gift go further. Our charitable giving strategy page explains the tools, and the donor-advised fund glossary entry defines one of them.

How do I teach my children about giving?

Let them see you give, give them a small budget to share, and talk about why you give. Children learn more from watching than from lectures.

Try these simple ideas:

• Give them three jars, one for giving, one for saving and one for spending.
• Let them choose where their giving jar goes.
• Take them to church when you give, or tell them why you give.
• Pray with them about the needs they see.
• Ask older children to help you choose grants from a family fund.

Giving also connects to what you leave behind. Proverbs 13:22 speaks of an inheritance for children’s children, and wise parents prepare heirs with both money and values. Read our guide on preparing heirs and legacy conversations.

Seek First says, “At Seek First, we give away 100% of our profits every year.” The firm offers Impact Planning, its giving strategy service. The giving page tells more about how Seek First lives that out.

Next step

If you want help turning your convictions about giving into a plan, start with our biblical stewardship page. Then schedule a free call, a 20-minute complimentary consultation, or call (866) 398-4044.