What is a tithe, and to whom should it be given? #

A tithe is one-tenth of all income that every Christian offers to God. The tithe is a divine institution and was mandatory for every Jew:

“And all the tithe of the land […] is the Lord’s: it is holy unto the Lord.”
(Leviticus 27:30)

It was designated for the support of the Old Testament priesthood and temple. In addition to tithes, Old Testament Jews also gave additional offerings for the poor and fulfilled special vows, often contributing as much as three-tenths of their income.

When Christ came to earth, He did not abolish the tithe:

“Think not that I am come to destroy the law, or the prophets: I am not come to destroy, but to fulfill.”
(Matthew 5:17)

In fact, some Old Testament commandments were strengthened by Christ. For example, He forbade not only murder but also anger toward one’s brother, forbade divorce, and even looking at a woman with lust. Regarding the tithe, Christ reproached the Pharisees, saying:

“Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.”
(Matthew 23:23)

He criticized them for their formal, superficial adherence to the law, failing to understand the spirit of the commandments, but He affirmed the tithe, stating, “these ought ye to have done.”

While the Old Testament regulated earthly life, the New Testament calls humanity to an eternal heavenly life. However, this does not mean that earthly matters are irrelevant. People still need clothing, food, and shelter:

“Your heavenly Father knoweth that ye have need of all these things. But seek ye first the kingdom of God, and His righteousness; and all these things shall be added unto you.”
(Matthew 6:33)

In the New Testament, the guiding principle is no longer the Law but love. Christians are no longer bound by strict regulations on how much or to whom to give. Instead, they are called to love their neighbors as themselves.

“Except your righteousness shall exceed the righteousness of the scribes and Pharisees, ye shall in no case enter into the kingdom of heaven.”
(Matthew 5:20)

Remember, the scribes and Pharisees sometimes gave far more than one-tenth. Christian churches and clergy rely on support, and if not from the Christian community, then from whom? Therefore, every Christian should give a tithe. Even priests and bishops contribute a tenth of their income, just as in the Old Testament:

“Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes […] then ye shall offer up an heave offering of it for the Lord, even a tenth part of the tithe.”
(Numbers 18:26)

Tithing practices vary among communities. Some have a dedicated collection box for anonymous donations. In smaller communities, the tithe is often given directly to the priest or a designated person, with a record kept to track contributions.

Can alms given outside the church count as a tithe? According to Scripture, no. Almsgiving is a separate virtue, while tithing is an obligation for every Christian. If someone cannot donate a full tithe, they can contribute their time and skills—helping with church cleaning, decorating, or asking the priest what assistance is needed.

What happens if everyone gives less than a tithe? Church offerings support the priest and his family, who also work in the church. If the priest cannot sustain himself on community donations, he may need to find external work, diverting his attention from serving the parish.

“Will a man rob God? Yet ye have robbed Me. But ye say, Wherein have we robbed Thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed Me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in Mine house, and prove Me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.”
(Malachi 3:8–10)

What a person freely offers to God does not make them poorer but returns abundantly from God. We must only recognize God’s blessings and be grateful to Him.

— Priest Evgeny Gureev