Jesus Didn’t Tithe—And Nor Should You (Part 1)

I Know for Certain That Jesus Didn’t Tithe.

Before you click that little X in the top right-hand corner of your screen, hold on. I want to explain why I’m so certain.

Let me start by saying this clearly: I’m a Bible-believing Christian. I believe the words on those pages are God’s truth. I even believe the cover, “The Holy Bible” is true.

I also believe that Jesus obeyed the Law 100%—perfectly (Matthew 5:17, 20). So, how can I be so sure He didn’t tithe?

Well… because Jesus was a carpenter, not a farmer (Mark 6:3).

And what does that have to do with tithing? A lot.

The Mosaic Law on Tithing Was for Farmers, Not Carpenters

The Mosaic Law (The Torah) laid out a comprehensive system for tithing, but here’s the catch: It was designed for farmers, not carpenters.
"Be sure to set aside a tenth of all that your fields produce each year." (Deuteronomy 14:22) 
If you didn’t have fields, flocks, or harvests, the tithing laws simply didn’t apply to you.

Mind blown? Hold on, there’s more.

Incidentally, there were plenty of other laws Jesus didn’t need to obey:
  • Regulations for women.
  • Rules for slaves.
  • Laws specific to priests, lepers, Nazirites, and more.

That’s right—Jesus didn’t keep every law because not every law applied to Him. But the ones He did have to obey, He did so perfectly.

The Three Tithes in the Bible:

I know this sounds shocking and offensive to some. While the Hebrew word "מַעֲשֵׂר" (maʿar) literally means "a tenth," the practice of tithing in Israel was more complex than a simple 10%.

The Jewish Law defined three different tithes that farmers had to give:
  • Two annually,
  • One every third year,
  • And they also got a free pass every seven years.

1. The Levitical Tithe (The First Tithe) — 10% Annually
Numbers 18:21–24Leviticus 27:30-33
  • Purpose: Support the Levites, who served in the Temple and had no land inheritance.
  • What Was Given: A tenth of agricultural produce—grain, wine, oil, and every tenth animal from the herd or flock.
  • Key Point: This tithe was for the Levites only, as they relied on it for their livelihood.

2. The Festival Tithe (The Second Tithe) — 10% Annually
Deuteronomy 14:22–27
  • Purpose: To be used by families during the annual religious festivals in Jerusalem (like Passover, Pentecost, and Tabernacles).
  • What Was Given: Another 10% of produce, but this time it was consumed by the family in celebration before the Lord.
  • Flexibility: If the distance to Jerusalem was too far, they could sell the produce, carry the money to Jerusalem, and buy food and drink for the festival.

3. The Social Welfare Tithe (The Third Tithe) — Every Third Year
Deuteronomy 14:28–29; 26:12
  • Purpose: To support the poor, widows, orphans, and Levites within the local community.
  • What Was Given: An additional 10% of produce, given every third year in the seven-year cycle.
  • Distribution: Instead of bringing it to Jerusalem, it was stored locally to care for the vulnerable in society.

Tithes Were NEVER About Money

The tithing laws applied to specific farming items only: crops, livestock, and produce—NEVER general income or wages. ie. Not money.
 
In fact, when people had too much produce to carry to the Temple, the Law permitted that they could sell it temporarily, but they had to convert it back to agricultural goods before presenting it:
"But if that place is too distant and you have been blessed by the Lord your God and cannot carry your tithe, then exchange your tithe for silver, take the silver with you… and use the silver to buy whatever you like: cattle, sheep, wine, or other fermented drink” (Deuteronomy 14:24-26).
Did you get that? Money was not allowed to be given for your tithe! It's there in the small print.

The Tithe was NOT 10%

Yep! It's true. The combined tithe was made of three seperate aspects:
  • (A) The Levitical Tithe: 10% (applies every year except the 7th Sabbath year)
  • (B) The Festival Tithe: 10% (applies every year except the 3rd and 6th years when it's replaced by the Social Welfare Tithe).
  • (C) The Social Welfare Tithe: 10% every third year (applies in years 3 and 6).

Now let’s Do the Math together.

Breakdown:
  • Years 1, 2, 4, 5: 
    • A + B = Total Tithe
      • 10% + 10% = 20% 
  • Years 3 & 6: 
    • A + C = Total Tithe
      • 10% + 10% = 20%, but with the social welfare tithe instead of the festival tithe.
  • Year 7 (Sabbath Year): 
    • No tithes required because the land rested (How many of your wallets or purses need a rest?).

Total Tithe Over 7 Years:
  • Years 1, 2, 4, 5: 4 years × 20% = 80%
  • Years 3 & 6: 2 years × 20% = 40%
  • Year 7: 0%
Total for 6 years = 80% + 40% = 120%

** Average Annual Tithe Over 7 Years: 120% ÷ 7 ≈ 17.14% per year**
(Note: Some interpretations may vary slightly depending on how the Social Welfare Tithe is factored across the cycle).

So, if you tithe 10% of your income today, technically…

You’re doing it wrong.

I dare you to place some of your homegrown fruits and vegetables in the offering plate at church—let me know how your pastor reacts!

Tithing Was Israel’s Tax System

Here's the deal, the tithe wasn’t just a religious practice; It was the taxation system for the nation of Israel — all based on agricultural and farming produce.

  • The Levites, who benefited from the tithe, were the equivelent today’s civil servants. They managed religious, legal, and community affairs on behalf of their nation.
  • The tithe was the equivalent of paying taxes to fund public services, with the Temple acting as both a religious centre and a form of government.
  • The Social Welfare Tax was essential for care of the poor and disadvantaged. It provided them with essential life-giving support. I will get into this more in my third blog when I look at why God warned through the Prophet Malachi that Israel would be cursed if they didn’t tithe the Social Welfare Tithe. 

WDJD — What DID Jesus Do?

So, we’ve established that Jesus didn’t need to tithe because He wasn’t a farmer. Nor did Peter, James, John (fishermen), or Matthew (tax collector). They were all exempt from the agricultural tithing laws outlined in the Torah.

However, Jesus and His disciples all gave.  

Type of Offering/Tax
Biblical Reference
Purpose
Jesus' Likely Practice
Percentage Requirement
Firstfruits OfferingDeuteronomy 26:1–4Gratitude for harvestLikely participated symbolicallyNo Fixed Percentage (Given from the first portion of the harvest, amount varied)
Freewill OfferingsLeviticus 22:18–19Voluntary gifts to GodAffirmed the heart behind giving (Mark 12:41)No Percentage (Entirely voluntary based on personal desire)
Almsgiving (Tzedakah)Deuteronomy 15:7–8Support for the poorStrongly emphasized (Matthew 6:1–4)No Fixed Percentage (Culturally, 10–20% was encouraged but not mandated)
Festival OfferingsDeuteronomy 16:16–17Worship during pilgrimage feastsParticipated in festivals (John 7:2–10)No Fixed Percentage (Amount varied based on ability—"as one is able")
Sin/Guilt OfferingsLeviticus 4–5Atonement for sinParticipated culturally but was sinlessNo Percentage (Specific animals or items prescribed based on circumstances)




By the time of Jesus, almsgiving (Tzedakah) had become a central practice, often regarded as more spiritually significant than tithing. Generosity toward the poor was seen not as an obligation tied to a percentage, but as an act of righteousness and personal devotion.

Following the Babylonian exile and the rebuilding of the Second Temple (around 515 BCE), Israel became increasingly urbanized, especially under Greek and Roman influence. Many Jews shifted from agriculture to trades, commerce, and craftsmanship.

This societal transformation led to the development of new giving practices beyond the agricultural tithes mandated in the Torah. The rabbis encouraged voluntary giving from business income, though this was never classified as a tithe. Instead, it was framed as an expression of generosity, rooted in a heart posture rather than a legal obligation.

While the Mishnah—the foundational compilation of Jewish oral traditions, sought to clarify Torah requirements for agricultural tithes, it also promoted generosity from non-agricultural income. Yet, crucially, there was no legal requirement to tithe on commercial or trade income. The emphasis shifted from compulsory giving to voluntary acts of charity and community support.

Tzedakah (charitable giving) emerged as a key expression of righteousness, alongside voluntary offerings as acts of personal devotion. This shift highlights a critical point: biblical giving was never about maintaining a rigid formula but cultivating a heart of generosity.

Big Ideas Recap

Tithing was a national Tax System. It supported civil servants (Levites), festivals (pot luck), and social welfare.

  1. Almsgiving Replaced Tithing’s Role: By Jesus’ time, giving to the poor was considered more righteous than fulfilling tithing laws. Almsgiving—not 'armsgiving,' though that would’ve been the ultimate hand-out (pun intended!).
  2. No Income Tithe in Scripture: Agricultural produce was the basis for biblical tithing, never wages or commercial profits.

So, What Does This Mean Today?

The modern idea of “tithing 10% of your income” has no biblical basis. Jesus didn’t practice it, and neither are you required to.

If giving feels like an obligation or a divine tax rather than an expression of gratitude and generosity, it’s time to reconsider what the Bible actually teaches about money.

In the next blog, we’ll dive deeper into this because I know letting go of the traditional tithing mindset can be challenging. We’ll explore how this concept evolved into what many churches teach today—and we’ll also debunk the myth that if you don’t tithe, God will curse you.

A final note: I realize this may challenge long-held beliefs and traditions, and that’s okay. My goal isn’t to unsettle but to invite deeper reflection on what Scripture truly says. And lastly, if you want to keep on tithing, do it.

If this blog helped you or if you have any questions, please let me know in the comments section below.

Reflections

  1. How does understanding the agricultural context of biblical tithing change your perspective on modern-day giving?
  2. Why do you think the practice of income tithing has become so prevalent in churches today, despite its absence in Scripture?
  3. What does generosity look like when it's not tied to a percentage or a legal obligation?
  4. How can the principles of almsgiving and caring for the vulnerable shape your approach to giving?
  5. What emotions or beliefs surfaced for you while reading this? How do they align with your current understanding of biblical stewardship?

4 Comments


Ray Swenson - February 3rd, 2025 at 11:56pm

Part 1 of this blog has served up a full meal deal of Biblical tithing facts that have turned the traditional meaning of tithing upside-down. I need to allow the information to settle in my spirit and to digestit before offering some comments

Wayne MacNeil - February 4th, 2025 at 9:36am

Looking forward to hearing the rest!

Ray Swenson - February 5th, 2025 at 12:18pm

An overall personal observation

nI think this fresh look at tithing will be a hard nut to crack for many people, especially those who were churched from an early age. I clearly remember that each Sunday my father faithfully slipped an envelope into the usher's offering plate. This was considered the established standard that prevailed from generation to generation.

nThe traditional tithe of 10% was not only encouraged but was considered an obligation. When long-held religious traditions are challenged, there is always a chance that some will cry heresy. Traditions can and do offer a sense of long-term stability and security that are time-tested and become embedded deeply within our character's identities or personalities. I believe that it is safe to say that long-held church traditions can unknowingly contribute to and feed the religious spirit. In a general sense, many people are like cats. Cats like everything in their world to remain the same as yesterday, today and tomorrow, they do not like change. When something changes it is treated with great suspicion.

nWhen long-held Biblical traditions are challenged, I believe it is vitally important that we need to set aside our emotions and approach the information with open and rational mindsets. We owe it to ourselves to check all references and research the subject to determine our own conclusions.

n

- February 8th, 2025 at 10:51am

Hey Ray, I appreciate how you engaged with the blog post and your open heart to considering a different possibility.

n

nYou touched on an interesting reflection on the role of intergenerational faith and tradition in shaping us. That is difficult to break and it can feel like we are cheating on our spouse when we do something different.

n

nHow the 10% tithe was not just encouraged but was considered an "obligation" is covered in my second post and how the church got here.