Tithing is the fixed 10% return of the firstfruits to the local storehouse, while giving (freewill offering) is any generosity above the tithe in any amount or cause.
Christians often use 'tithing' and 'giving' interchangeably, but Scripture treats them as two distinct categories of worship. The tithe is a structured, proportional return of the firstfruits; offerings are spontaneous, Spirit-led generosity layered on top.
Side-by-side comparison
| Dimension | Tithing | Freewill giving |
|---|---|---|
| What it is | A tenth (10%) of income | Any amount above the tithe |
| Old Testament name | Ma'aser (tithe) | Terumah / nedavah (offering) |
| Primary Scripture | Lev 27:30; Mal 3:10 | Ex 35:29; 2 Cor 9:7 |
| Where it goes | Local 'storehouse' (church) | Missions, poor, parachurch, individuals |
| Frequency | Regular, proportional | As the Spirit prompts |
| Heart posture | Obedient firstfruits return | Cheerful, voluntary worship |
| New Testament status | Affirmed (Matt 23:23) | Commanded (2 Cor 8–9) |
What Scripture says
- Malachi 3:10 — The storehouse tithe — 'Bring the whole tithe.'
- 2 Corinthians 9:7 — The cheerful giver — defines freewill offering.
- Proverbs 3:9–10 — Firstfruits — the principle behind the tithe.
Verdict
Tithe first as a baseline of faithfulness; give freely above it as worship. Most biblical financial teachers treat the 10% as the floor of New Covenant generosity, not the ceiling.
Frequently asked questions
Does giving count toward the tithe?
Most teachers say no — freewill offerings to missions, the poor, or parachurch ministries are over and above the storehouse tithe, not a substitute for it (Mal 3:10).
Is the New Testament tithe still 10%?
The New Testament never re-issues a numeric command, but it never abolishes the principle. Jesus affirms tithing in Matthew 23:23 and Paul commands proportional, cheerful giving in 1 Corinthians 16:2.
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