Most Christians don’t know how to think about giving. Some treat it like a tax—a percentage skimmed off the top because that’s what God requires. They pay it with the same enthusiasm as paying their electric bill. Others treat it like a tip—throw some money in the offering because the preacher did a good job. Still others think of it like charity—no different from sponsoring a child overseas.
That’s not how the New Testament speaks of giving. It is rooted in Old Testament principles, but it’s not exactly the same, for reasons I’ll explain below. New Testament giving is an act of worship, rooted in the gospel, primarily directed to your local church.
What follows is a brief primer—six practical principles about giving.
#1: Giving Begins with the Gospel
Christian giving is not the same as donating to charity. Giving should be a heart response to the amazing generosity of God, who is the first giver. In other words, we give as a response to what we have received.
Paul’s most extended teaching on giving is in 2 Corinthians 8–9, where he’s raising money for the suffering church in Jerusalem. But before he gets to any practical instruction, he drops an anchor in the gospel:
“For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sake he became poor, so that you by his poverty might become rich.” (2 Cor 8:9)
We give as a heart response to the grace of Christ.
The phrase, “though he was rich,” refers to Christ before the incarnation, where he enjoyed the fellowship of God the Father and Spirit for all eternity in unequaled bliss and inexpressible joy. The phrase, “he became poor,” refers to Christ lowering himself to become a human, born into a poor family, and becoming obedient even to death on a cross. His poverty was not merely material. It was his incarnation, humiliation, and death. And he did it “for your sake,” so that “you by his poverty might become rich.” Again, this is not material poverty and wealth, he’s talking about the spiritual riches of our union with God. We “become rich” by receiving his righteousness, inheritance, the Holy Spirit, and eternal life.
In this sense, the poorest Christian on earth is richer than the wealthiest unbeliever on earth. If he has the Son of God, he lacks nothing that really matters. In the same way, the wealthiest unbeliever on earth is spiritually impoverished. He may have gained the world materially but forfeits his soul (Matt 16:26). All the money in the world cannot buy a drop of leniency at the day of judgment. Financial wealth and poverty are temporary. God keeps the bank account that really matters.
So whenever a pastor talks about giving, don’t think, “God is trying to take something from me.” No, God isn’t trying to take anything from you. He is the giver. Everything you have, you first received from him (1 Cor 4:7). When we give, we’re not increasing God’s net worth one cent. Rather, it’s an act of gratitude for what we’ve received.
Jesus said, “Freely you received, freely give” (Matt 10:8). If you’ve received anything from Christ, then you respond by giving.
#2: Giving Should Be Willing, Not Coerced
Paul tells the Corinthians to prepare their gift “as a willing gift, not as an exaction” (2 Cor 9:5). An “exaction” is like a tax. Someone is taking your money whether you want them to or not. A “willing gift” is given freely from the heart. You give because you want to.
This brings us to the question of tithing. Technically the word “tithe” means a tenth. So, does God require Christians to give ten percent of their income?
As much as I would love to say yes, the answer is no.
In Old Testament times, God required a tithe to support the Levitical priesthood. When Israel entered the land, the tribes received their allotments, but the Levites received none. They were dispersed among the other tribes to serve as priests. God told them, “I have given every tithe in Israel for an inheritance, in return for their service” (Num 18:21). The tithe was their land.
In the New Testament, that system is no longer in effect. Christians no longer live in the land of Israel under customs designed to provide for priests. Some might point out that Abraham and Jacob gave a tenth before the law was given. That’s true, but neither was commanded to. Their tithes were voluntary acts of worship, which is closer to Paul’s “willing gift” than a fixed tax.
Thus, God does not require a tithe. As a particular percentage of your income, a tithe is no longer binding on God’s people as a matter of law.
That said, God does require a willing gift. A willing gift is not an exaction, but something given freely because you want to. Under the New Covenant, God doesn’t merely care about the ledger. He cares about the heart.
New Covenant Christians have greater blessings than God’s people had under the Old Covenant. We know the fullness of God’s redemptive plan accomplished in Christ. We have more light, more knowledge, better promises, and more motivation to give. This side of Calvary, giving is a privilege.
If the Old Testament saints gave ten percent without even knowing Christ, then we have all the more reason to be even more generous. So, 10% may not be binding on Christians as a matter of law, but it is still a reasonable benchmark.
If you have the means to give generously but are only giving a small amount, then your giving is out of proportion with both your means and the light you have received.
#3: Giving Should Be Cheerful, Not Reluctant
Paul said, “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.” (2 Cor 9:7)
Bill paying isn’t fun, especially when inflation seems to be out of control. But you have to pay them whether you want to or not. The electric company doesn’t care about your heart. They want their money. Period.
God, however, does care about your heart. When it comes to Christian giving, it’s not just another bill. The attitude you bring is part of the gift.
If you’re writing a check to your church but have a complaining heart about it, you’re undermining your own gift, regardless of how much it is. God doesn’t want reluctant or compulsory giving. He wants us to give cheerfully.
Our church purchased a new building a couple of years ago. To make this happen, we needed to raise a million dollars in about sixty days. Our congregation doesn’t have that kind of money lying around.
There were two things that blew my mind during that season. First, the fact that we did it was amazing—which is to say, God did it. Second, our people did it cheerfully. I know many sacrifices were made by many people. And I’m sure there were other sacrifices people made that no one knows other than the Lord. Yet I never heard a single complaint. There was something sweet about that. We took a big step of faith together, trusting God to lead us and provide for us, and through it we enjoyed incredible unity. That unity was a gift I didn’t anticipate.
A bad attitude undermines the spirit of Christian giving. So if you find yourself giving with resentment, the solution is not to stop giving. The solution is to remember what Christ has given you and adjust your heart.
#4: Giving Should Be Generous, Not Stingy
Paul said, “Whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully.” (2 Cor 9:6)
God’s generosity comes first. He supplies seed to the sower and bread for food. The agricultural language makes the simple point that more sowing leads to more reaping.
In the ancient world, that meant farmers planted literal seeds and reaped a literal harvest. In modern times, that means God gives you skills, talents, education, and opportunities which turn into money you can use to buy food. Either way, God is the one who supplies your needs.
That provision translates into the ability to provide for your family. As God provides and you multiply what has been given, your capacity for generosity also grows.
Then Paul says, “He who supplies seed to the sower and bread for food will supply and multiply your seed for sowing and increase the harvest of your righteousness. You will be enriched in every way to be generous in every way, which through us will produce thanksgiving to God” (2 Cor 9:10–11).
Notice how the increase of God’s provision for you should produce greater generosity. “You will be enriched in every way to be generous in every way.” And the “harvest of righteousness” is both in your own obedience to give and the “righteousness” that is produced through the ministries you support.
This is how ministry funding works. God gives you things, you multiply them, which leads to more generosity, which produces a greater harvest. So, God cares about your heart, but the dollar amount matters too. A church with more resources can provide better pastoral care, invest more deeply in discipling children, do more effective outreach, and plant more churches. If you want to see the gospel advance in your community, money is part of God’s plan to make it happen.
#5: Giving Should Be Sacrificial, Not Comfortable
The Macedonian churches were a striking example of sacrificial giving. Listen to how Paul describes them.
Paul says, “In a severe test of affliction, their abundance of joy and their extreme poverty have overflowed in a wealth of generosity on their part. For they gave according to their means, as I can testify, and beyond their means, of their own accord, begging us earnestly for the favor of taking part in the relief of the saints.” (2 Cor 8:2–4)
These saints were under severe affliction and in extreme poverty. And yet they had such an abundance of joy in Christ that it overflowed in generosity. Paul said they gave according to their means and even beyond their means. They even begged for the privilege of giving more! I have been a pastor for close to two decades and I have never once had anyone beg me for the privilege of giving! Paul explains how that was possible. He said, “they gave themselves first to the Lord” (2 Cor 8:5). The money followed the heart.
What a great example. They didn’t have the money but they gave it anyway with a cheerful attitude.
So, what is the difference between generous giving and sacrificial giving? How much it hurts. Generous giving doesn’t always hurt. Sacrificial giving always does.
If Elon Musk were a Christian and donated a million dollars to a church, we would all say “that’s generous.” But if you saved and scrimped your whole life, and finally cobbled together $40,000, and gave it all—we would say, “that’s sacrificial.”
Even though Musk gave far more, the difference is the impact on the life of the one who gave (cf Luke 21:1-4). When Paul said they gave “according to their means,” that’s generous giving. When he said “beyond their means,” that’s sacrificial giving. The Macedonians did both.
Sacrificial giving means your giving affects your lifestyle. Sacrificial giving changes how often you eat out, where you eat, the car you drive, and the house you buy. It means giving to the Lord first (“firstfruits”) and budgeting the rest according to what remains.
My wife and I have made a commitment to give ten percent of our income to the church since we got married. At the time, I thought a tithe was a biblical requirement. That’s not my view anymore, but we still do it anyway. There have been many lean years where God stretched our faith. We had to discipline our spending and trust God to provide for car repairs, mortgage payments, and the like. God always provided. We never suffered in any meaningful way because of our giving. And our faith in Christ grew because of that commitment.
#6: Giving Should Be Directed Primarily to Your Church
This may be the point most Christians have never heard argued.
Even though God doesn’t require a tithe as a matter of law, the New Testament funding structure for the church is based on the same principle as the Old Testament funding structure for the priesthood. Paul makes this explicit connection.
He said, “If we have sown spiritual things among you, is it too much if we reap material things from you? Do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar share in the sacrificial offerings? In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel.” (1 Cor 9:11, 13–14)
That’s a clear correlation between OT funding of priests and NT funding of pastors. The only difference is that the amount is now determined by your heart rather than a fixed percentage.
Paul makes this argument while declining to use the right himself in Corinth (1 Cor 9:12, 15). He was establishing a principle, not angling for a paycheck. I’m a pastor, so I know how this section sounds coming from me. But the principle doesn’t depend on who’s arguing it. It depends on what the text says.
Paul also says, “Let the elders who rule well be considered worthy of double honor, especially those who labor in preaching and teaching. For the Scripture says, ‘You shall not muzzle an ox while it is treading out the grain,’ and, ‘The laborer deserves his wages’” (1 Tim 5:17–18). The “double honor” comment includes financial compensation. And in Galatians he says who should provide it: “Let the one who is taught the word share all good things with the one who teaches” (Gal 6:6). In other words, the people being fed are the ones who support the one feeding them.
So there are three principles we can observe here about church giving.
First, pastors should be compensated for their work. New Testament ministry is funded according to the Old Testament pattern. Second, pastors should be compensated well. “Double honor” includes generous pay. Third, Christians should prioritize giving to their local church over other ministries, because that is where they are spiritually fed.
Your pastors sow spiritual things in your life by preaching the Word, shepherding souls, and leading the mission of the church.
There’s something else many Christians don’t think about very often. Your pastors will give account to God for you (Heb 13:17). There are many missionaries, schools, publishing houses, and podcasts that do good work. But none of them are accountable to God for shepherding your soul. That duty uniquely belongs to your local church pastors. Therefore, pastors should reap a material harvest from the church in the form of salaries and benefits.
Pastors don’t just preach sermons. They create discipleship environments that affect individuals, families, and even generations. They oversee a kind of spiritual ecosystem where leaders protect, disciple, train, and cultivate a gospel-saturated environment. The pastor’s teaching, theology, and priorities are present all over the culture of a church. All of that has to be led and maintained with intentional prayer, thought, and effort. He carries a heavy burden that few can fully appreciate.
People are fond of criticizing their churches these days without appreciating how much God does through ordinary preaching in ordinary churches with ordinary people. When you write a check to your church, that’s what you’re giving to. You’re giving to the Lord, first and foremost, but He uses that money to support gospel ministers who oversee churches that save souls. Churches should provide generous compensation for their pastors. God tells them to.
Thus, the local church should be the top recipient of your giving. If you want to support parachurch ministries also, that’s fine. But don’t deprive your church and your pastor to fund those other things. And don’t deprive your church of your generosity to punish a pastor you don’t think is doing a good job.
The Heart of the Matter
God doesn’t tell us to give because he has a resource problem. He is the creator of the universe who spoke it into existence out of nothing. He can make the ends meet however he wants. He tells us to give because he has given so much to us, and he wants us to become like him. God is a giver—He wants us to be givers.
Giving can actually change you. Jesus said, “Where your treasure is, there your heart will be also” (Matt 6:21). If you’re giving and your heart isn’t in it, give anyway. Your heart chases your treasure. So keep giving and pray that God will change your heart. What begins as discipline can become a delight.
Our giving expresses our love for God, our dependence upon him, and our gratitude to him as our Savior. And then God uses that giving to advance the gospel in our cities, to strengthen our churches, and to reshape our own hearts in the process.
The Macedonians gave beyond their means because they had first given themselves to the Lord. Start there, and the percentage will take care of itself.