Understanding the difference between tithe and offering is essential for Christians seeking to honor God with their resources. While both involve giving to support God’s work, these two forms of giving have distinct characteristics, purposes, and biblical foundations that set them apart.
What Is a Tithe?
The tithe is a specific, fixed amount representing 10% of one’s income or produce. Derived from the Hebrew word meaning “tenth,” the tithe was commanded in the Old Testament as a mandatory practice for the Israelites. (Learn more about how to calculate tithe using biblical principles.)
In Leviticus 27:30, God established this principle: “Every tithe of the land, whether of the seed of the land or the fruit of the trees, is the Lord’s; it is holy to the Lord.” This wasn’t merely a suggestion—it was a divine command that set aside one-tenth of everything earned from the land, including crops, livestock, and produce.
The Three Types of Tithes in the Old Testament
The biblical tithe system was actually more complex than many realize, consisting of three distinct types:
- The Levitical Tithe – Given to support the priests and Levites who had no land inheritance (Numbers 18:21-24)
- The Festival Tithe – Used for religious celebrations in Jerusalem (Deuteronomy 14:22-27)
- The Poor Tithe – Collected every third year to support the needy, widows, and foreigners (Deuteronomy 14:28-29)
What Is an Offering?
In contrast to the tithe’s fixed percentage, offerings are voluntary gifts given beyond the tithe with no specified amount. Offerings can be any amount freely determined by the giver, reflecting personal conviction, gratitude, and generosity rather than a prescribed requirement.
Throughout both Old and New Testaments, offerings are encouraged but never commanded as mandatory. This fundamental difference between tithe and offering—obligation versus voluntary giving—shapes how believers approach each type of contribution.
Key Differences Between Tithe and Offering
Amount and Structure
Tithe: Always 10% of income or produce—a fixed, specific percentage that never varies.
Offering: Any amount the giver chooses, from a few dollars to substantial gifts, with complete flexibility in determining the amount.
Biblical Command vs. Encouragement
Tithe: Commanded under Mosaic Law as a mandatory practice for God’s people. Malachi 3:8-10 addresses this directly, stating that withholding the tithe was equivalent to “robbing God” and commanding: “Bring the whole tithe into the storehouse, that there may be food in my house.” (For more key passages, see our guide to tithe and offering scriptures.)
Offering: Encouraged throughout Scripture but never commanded as obligatory. Second Corinthians 9:7 captures the spirit of offerings: “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.”
Purpose and Function
Tithe: Primarily supported the ongoing operational needs of religious infrastructure—the priesthood, temple maintenance, and those dedicated full-time to spiritual service. The tithe provided consistent, reliable funding for the practical needs of worship and ministry.
Offering: Served broader and more varied purposes including missions, special projects, outreach ministries, helping the poor, and addressing specific community needs. Offerings also functioned as expressions of worship, gratitude, joy, and thanksgiving to God rather than purely meeting operational requirements.
Frequency and Timing
Tithe: Regular and systematic—typically given weekly or monthly as income was received, providing consistent support for ongoing needs.
Offering: Occasional or given as inspired by the Holy Spirit, with frequency varying based on individual circumstances, special needs, or specific ministry appeals.
Types of Biblical Offerings
The Old Testament prescribed five main types of offerings, each serving distinct purposes:
Burnt Offerings were entirely consumed on the altar, symbolizing complete dedication and atonement for unintentional sin.
Grain Offerings expressed gratitude and thanksgiving for God’s provision, with priests permitted to eat a portion within the tabernacle.
Peace Offerings emphasized fellowship and communion with God, often followed by a shared meal celebrating reconciliation.
Sin Offerings were mandatory sacrifices for atonement and cleansing from defilement.
Trespass (Guilt) Offerings addressed specific transgressions and provided restitution for wrongs committed.
Freewill Offerings were voluntary gifts given spontaneously from the heart with no strings attached, demonstrating the worshiper’s love and devotion beyond legal requirements.
Abraham’s Tithe: Before the Law
The practice of tithing predates the Mosaic Law. In Genesis 14:20, Abraham gave a tenth of his spoils of war to Melchizedek, the priest-king of Salem. This voluntary act of worship acknowledged God as the source of victory and established the principle of honoring God with firstfruits before any law was given.
The book of Hebrews uses this account to demonstrate the superiority of Melchizedek’s priesthood over the Levitical priesthood, noting that Abraham—and thus Levi, still in his forefather’s loins—paid tithes to Melchizedek (Hebrews 7:4-10). This typology points to Christ’s eternal priesthood “in the order of Melchizedek,” which supersedes the temporary Levitical system.
The Difference Between Tithe and Offering in the New Testament
Jesus and Tithing
The New Testament never explicitly commands Christians to tithe. Jesus mentioned tithing only twice. In Matthew 23:23, He rebuked the Pharisees for meticulously tithing “mint, dill, and cumin” while neglecting “the weightier matters of the law: justice and mercy and faithfulness.” While Jesus affirmed their practice of tithing (“These you ought to have done”), His emphasis was clearly on the heart attitudes and moral priorities they were missing.
The second mention occurs in the parable of the Pharisee and the tax collector (Luke 18:9-14), where the tithing Pharisee was condemned for self-righteousness. Jesus never commanded His followers to tithe but instead emphasized sacrificial giving, as seen when He praised the poor widow who gave two small coins—everything she had to live on—while the rich gave from their abundance (Luke 21:1-4).
Christian Giving in the Early Church
In the early church, giving was characterized by voluntary generosity rather than a fixed percentage. Acts 2:44-45 describes how “all the believers were together and had everything in common. They sold property and possessions to give to anyone who had need.” This was not communism but Spirit-led generosity where believers viewed their possessions as resources to meet community needs.
Paul instructed the Corinthian church: “On the first day of every week, each of you should set aside a portion of his income, saving it up, so that when I come no collections will be needed” (1 Corinthians 16:2). This passage encourages regular, planned giving proportionate to one’s prosperity but specifies no percentage—a clear departure from the mandatory 10% tithe.
Offerings as Spiritual Worship
Paul’s teaching emphasizes that the difference between tithe and offering extends to their spiritual nature. In Philippians 4:18, Paul describes financial gifts using worship language: “They are a fragrant offering, an acceptable sacrifice, pleasing to God.” This imagery elevates monetary giving to the realm of spiritual worship—a sweet-smelling aroma ascending to God just as burnt offerings did.
Romans 12:8 instructs those with the gift of giving to “give generously,” highlighting that generosity itself is a spiritual gift and ministry. This perspective views offerings not merely as financial transactions but as expressions of God’s grace working through believers.
Firstfruits: Related but Distinct
The concept of firstfruits is closely related to but distinct from both tithe and offering. Firstfruits represented the earliest produce of the harvest, offered to God before any was used personally. This practice acknowledged God’s ownership of everything and expressed trust that He would provide for the remainder of the harvest.
Leviticus 23:9-14 instituted the firstfruits offering as a sheaf of grain brought to the priest with accompanying burnt, meal, and drink offerings. No grain could be harvested until this offering was made, demonstrating that God receives the first and best, not the leftovers.
Do Christians Need to Tithe Today?
Among Christians today, debate continues regarding whether tithing remains obligatory under the New Covenant. Understanding the difference between tithe and offering helps clarify this discussion.
The Case for Continued Tithing
Some argue that the tithe principle continues as a baseline for giving, representing a minimum starting point with offerings going beyond. They point to Abraham tithing before the Law was given, suggesting a timeless principle that transcends the Mosaic covenant. Many churches use this approach, calculating tithes as 10% of gross or net income. (If you’re wondering how to calculate tithe from salary, our guide breaks down the most common approaches.)
The Case for New Covenant Giving
Others maintain that Christians are not bound by the tithing requirement of the Old Testament Law, which functioned essentially as taxation to support the theocratic nation of Israel. They emphasize that New Testament giving is characterized by voluntary, proportionate, sacrificial generosity rather than a fixed percentage.
What remains clear across theological perspectives is that giving—whether understood as tithe, offering, or generous contribution—should be regular, planned, proportionate to income, and offered with a cheerful heart rather than grudgingly. The widow’s offering demonstrates that God values the sacrifice and heart attitude behind the gift more than the monetary amount.
For those in different life stages, giving calculations may vary. Retirees, for example, face unique considerations when calculating tithes in retirement from Social Security, pensions, and investment withdrawals.
Practical Application: Tithe vs Offering Today
How to Implement Biblical Giving
Establish Regular Giving: Whether you view the 10% as mandatory or as a helpful guideline, establish a consistent pattern of giving with each paycheck or income received.
Give Proportionately: Second Corinthians 9:7 teaches that each person should give “as he has decided in his heart.” This means considering your income, expenses, and capacity when determining amounts.
Prioritize Offerings for Special Needs: Beyond regular giving, remain open to the Holy Spirit’s prompting to give offerings for missions, special projects, community needs, or individuals in crisis.
Give Cheerfully: Both tithes and offerings should be given joyfully, not grudgingly or under compulsion. God loves a cheerful giver who recognizes all provision comes from Him.
Start Where You Are: If 10% feels overwhelming, start with a smaller percentage and work toward increasing your giving as your faith and financial situation allow.
Keep Good Records: Maintain documentation of your giving for both spiritual accountability and tax purposes. Tithing is tax deductible when you itemize deductions and give to qualified charitable organizations.
Summary: The Difference Between Tithe and Offering
Tithe:
- Fixed 10% of income
- Commanded in Old Testament Law
- Supports clergy and operational needs
- Regular and systematic
- Viewed as obligation under the Law
- Less flexible in amount
Offering:
- Any freely determined amount
- Voluntary throughout Scripture
- Supports missions, projects, and specific needs
- Occasional or Spirit-led
- Expression of gratitude and worship
- Highly flexible and customizable
Conclusion
The difference between tithe and offering goes beyond mere semantics—it reflects two complementary approaches to honoring God with our resources. The tithe represents structured, systematic support for God’s work and those who serve in ministry. Offerings represent spontaneous, generous responses to God’s prompting and specific needs in the community.
Whether you believe Christians are bound to tithe or called to generous, proportionate giving, the biblical emphasis remains consistent: give regularly, give proportionately, give cheerfully, and give sacrificially. Both tithe and offering ultimately serve the same overarching purpose—honoring God with our resources, supporting His work, and expressing our dependence on and gratitude to Him as the source of all provision.
The New Testament emphasis is clear: generous, cheerful, sacrificial giving should flow from a heart transformed by God’s grace rather than merely fulfilling external requirements. As you consider the difference between tithe and offering in your own life, focus not just on the amount but on cultivating a heart of worship and generosity that reflects God’s abundant grace toward you.
What is the main difference between tithe and offering?
The main difference between tithe and offering is that a tithe is a fixed 10% of income commanded in the Old Testament, while an offering is any voluntary amount given beyond the tithe. Tithes were mandatory under Mosaic Law to support the priesthood and temple operations, whereas offerings are freewill gifts given for various purposes including missions, special projects, and expressions of worship and gratitude.
Do Christians have to tithe 10% today?
This is debated among Christians. Some believe the 10% tithe remains as a baseline principle since Abraham tithed before the Law was given. Others argue that Christians are not bound by Old Testament Law and should instead practice New Testament principles of proportionate, cheerful, and sacrificial giving as taught in 2 Corinthians 9:7. What remains clear is that giving should be regular, planned, and done with a cheerful heart.
Can I give offerings without tithing?
Yes, you can give offerings without tithing, especially since the New Testament doesn’t command tithing for Christians. However, many Christians view the tithe as a helpful starting point or baseline for regular giving, with offerings going beyond that amount for special needs and purposes. The key is to give regularly, proportionately, and cheerfully according to how God has blessed you.
What are examples of offerings in the Bible?
The Bible describes several types of offerings including burnt offerings (complete dedication to God), grain offerings (thanksgiving for provision), peace offerings (fellowship with God), sin offerings (atonement), trespass offerings (restitution), and freewill offerings (spontaneous expressions of devotion). In the New Testament, Paul describes financial gifts to support ministry as “a fragrant offering, an acceptable sacrifice, pleasing to God” (Philippians 4:18).
Should I tithe on gross or net income?
The Bible doesn’t specifically address gross versus net income since ancient tithes were based on agricultural produce. Many Christians tithe on gross income, viewing it as giving God the “firstfruits” before anything is deducted. Others tithe on net income after taxes, reasoning that taxes are obligations to civil government. The most important factor is consistency and giving with the right heart attitude. For detailed guidance, see our article on how to calculate tithe from salary.
Ready to calculate your tithe? Use our free tithe calculator to easily determine your giving amount and track your contributions throughout the year. You can also download our tithe calculator app for iPhone and Android to calculate on the go.