Tithing is one of those subjects pastors want to talk about, but are fearful of going too deep, for two main reasons.

First, not only does it make the congregation squirm (or should), it runs the risk of reducing weekly income rather than increasing it, as people skip attendance in protest. The only thing more concerning in the area of finances are the words, “building campaign,” which for many imploding churches, has left their lexicon entirely.

Second, pastors have to delve into the Old Testament, dragging dusty verses on the ten percent figure into a contemporary use while ensuring others, (some would say cultural laws, such as the need for women’s head coverings) do not coming along for the ride.

According to Webster, the word tithe is defined as, “a tenth part of something paid as a voluntary contribution or as a tax especially for the support of a religious establishment.”

The Old Testament use of the 10% Tithe

Below are a couple of the classic verses used …

Malachi 3:10 - Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the LORD of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need.

Of course, pastors are in favor of the “storehouse” as exclusively being where church members attend on Sunday mornings. Those other places for Christian-based financial support (i.e. para-church, rescue missions, non-profit ministries, etc.) are beyond the “storehouse.”

But, what about the 10%? For that we have to start back in Genesis.

Genesis 14:20 - And blessed be God Most High, who has delivered your enemies into your hand!” And Abram gave him a tenth of everything.

Interestingly, John MacArthur states in his commentary regarding this verse, “This is the first mention in Scripture of giving 10 percent. This 10-percent offering was purely voluntary, and may only have been a tenth of the best, not a tenth of the total (see note on Heb. 7:4).”

Not wanting to dispute MacArthur, it would seem that the tenth was of everything when viewed from Hebrews …

Hebrews 7:1-2a,4a - For this Melchizedek, king of Salem, priest of the Most High God, met Abraham returning from the slaughter of the kings and blessed him, and to him Abraham apportioned a tenth part of everything...See how great this man was to whom Abraham the patriarch gave a tenth of the spoils!

Other verses on “the tenth,” all in the Old Testament are …

Leviticus 27:32 - And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the LORD.

Genesis 28:22b - And of all that you give me I will give a full tenth to you.

The New Testament Tithe

Some offer the view that the Old Testament tithe remains valid today. Since the actual word “tithe” means “tenth” it is referenced in the New Testament directly …

Matthew 23:23 & Luke 11:42 – Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.

However, Jesus was not a fan of the pharisaic laws that were the foundation of the tithe …

Luke 18:11-12,14b – The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector. I fast twice a week; I give tithes of all that I get.’… For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.

The Law was fulfilled by Christ (Matthew 5:17) and from Acts onward (Acts 2:45), providing for the needs of others and the administration of the church (1 Timothy 5:18) has not been about the tithe, but the broader concept of being a cheerful giver (2 Corinthians 9:6-7) of the “tithe” AND “offering,” suggesting a sum above and beyond 10% (Acts 4:345-37).

From that perspective, how are Americans, and specifically Christians, doing these days?

Statistics on Donations in America

DonorBox Statistics

According to a summary of polling released by DonorBox in June of 2025 in America …

• Seventeen percent of families reduced the total annual amount they give to their local church.
• The average per-person giving in 2022 was $2,848.
• The larger the church the smaller the per-person giving becomes.
• Fifty percent of all church giving are transactional by credit/debit card or bank draft.
• Churches with an online tithing option “saw an increase of 32% in donations.”
• Adults attending a protestant church gave an average of $17/week.
• Those who regularly donate, give eleven to twenty percent.
• Seventeen percent of Americans donate on a regular basis.
• Seventy percent of those who tithe to the church base their donation on gross income.
• Christians give 2.5% of their income to the church.

Worship Facility Statistics

Their 2025 “State of the Church Giving Report” offers the following data from 2024 …

• Digital donations represent 42% of total giving and nearly fifty percent of churches currently do not have a digital option.
• Sixty-one percent of churches saw digital giving increase; there was no reported decline in cash and check giving.
• Fifty-one percent of churches reported “an increase in giving in 2024” of around four to seven percent.
• By age … only 16% of churches saw an increase in Gen Z giving, 34% from Millennials and Gen X.
• Church size … 63% of large churches, 57% of medium sized, and 46% of small churches saw an increase in donations.
• Regional … Midwest (52%), South (51%), Western (54%), and the Northeast (46%) of churches saw an increase.
• Attendance … West (17%), Midwest (20%), South (24%), and Northeast (26%) saw a drop in attendance.

Conclusion

Biblical Christians are not under the Law but under grace. We are not bound by the 10% tithe, but we are bound by a desire to support our church and the Lord’s work in general. Two contrasting take-a-ways from the statistics above …

• “Christians give 2.5% of their income to the church.”
• “Those who regularly donate, give eleven to twenty percent.”

All things being equal (which they never are), which statistic better defines a Biblical Christian?