What You Might Not Know About Biblical Tithing

Tithing is something Latter-day Saints take seriously—and as a Christian, I respect that level of commitment. You're taught to tithe 10% of your income, and many do it faithfully. But here's a question that often goes unasked on both sides of the conversation:

Does the Bible actually command Christians to tithe today?

Surprisingly, the answer is no. And when we compare what the Bible teaches to what LDS scriptures and prophets say, the contrast is significant—and important to understand.

Let’s start with the Bible. In the Old Testament, tithing was part of the Mosaic Law—a system given specifically to the nation of Israel. According to Leviticus 27:30 and Numbers 18:21, the tithe (a tenth of produce or livestock) was given to support the Levites, who had no land inheritance. This was essentially a religious tax tied to the temple system and priesthood in ancient Israel.

In fact, there were multiple tithes—including one for the Levites, one for festival celebrations (Deuteronomy 14:22–27), and one every three years for the poor (Deuteronomy 14:28–29). Added together, this totaled more than 20% annually.

Now here’s the key point: Jesus fulfilled the Law (Matthew 5:17), and with His death and resurrection, the temple system and Levitical priesthood were no longer necessary. The New Testament never commands Christians to tithe. Instead, giving is voluntary, Spirit-led, and from the heart (2 Corinthians 9:6–7).

In contrast, the Doctrine and Covenants explicitly makes tithing a law required for exaltation and temple worthiness. D&C 85:3 says, “Those who have thus been tithed shall have their names enrolled... and shall be found worthy to abide among you.” D&C 119:1–3 says, “Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop... And this shall be the beginning of the tithing of my people.”

Eventually, this was interpreted by LDS leaders to mean a strict 10% of income, even before other expenses. President Joseph F. Smith clarified this in 1907: “The law is a tenth: part of your income… a tenth of your interest annually, and that is a standing law unto them forever” (Conference Report, Apr. 1907).

Today, paying tithing is a requirement for holding a temple recommend, which means it’s tied directly to salvation and eternal progression in LDS theology.

This system sounds a lot like the Old Covenant law—something Jesus fulfilled and made obsolete (Hebrews 8:13). In the New Covenant, God doesn’t require a fixed percentage to gain worthiness or blessing. Paul writes that believers should give freely, not under compulsion (2 Corinthians 9:7). The early church gave sacrificially out of love and joy, not because of a command or ecclesiastical obligation (Acts 2:44–45).

Even more importantly, the Bible teaches that salvation is not based on what we give, do, or pay, but on what Christ already did: “God saved you by his grace when you believed. And you can’t take credit for this; it is a gift from God. Salvation is not a reward for the good things we have done...” (Ephesians 2:8–9, NLT).

The LDS view of tithing adds law-based requirements to a gospel that was meant to be free and finished. If paying a full tithe is necessary to enter the temple, and the temple is necessary to achieve exaltation, then tithing becomes a step toward earning salvation—something the Bible clearly says we cannot do (Galatians 2:16, Romans 11:6).

Biblical Christianity doesn’t ignore giving—far from it. But it frames giving as a joyful act of worship, not a legalistic duty. Christians are encouraged to give generously, but there is no percentage requirement. We give because we’ve been saved, not to become worthy of salvation.

In short: the Old Testament tithe was a temporary command for Israel. The New Testament calls for voluntary, cheerful giving. LDS tithing is a law-based obligation linked to eternal reward—but the Bible teaches salvation by grace through faith, not payment.

If you've been tithing out of obligation, guilt, or fear of losing temple privileges, I lovingly encourage you to step back and ask: Is this how God intended it to be? Jesus paid it all. There is nothing left for us to earn. We give not to gain God's favor but because we've already received it.

Sources:

The Holy Bible, New Living Translation. Tyndale House Publishers, 2015.

Leviticus 27:30; Numbers 18:21–24; Deuteronomy 14:22–29; Matthew 5:17; Matthew 23:23; 2 Corinthians 9:6–7; Acts 2:44–45; Ephesians 2:8–9; Hebrews 8:13; Romans 11:6

Doctrine and Covenants. The Church of Jesus Christ of Latter-day Saints, D&C 85:3; 119:1–3

Smith, Joseph F. Conference Report. Apr. 1907.

MacArthur, John. Whose Money Is It, Anyway? Thomas Nelson, 2000.

Fee, Gordon D., and Douglas Stuart. How to Read the Bible for All Its Worth. Zondervan, 2014.