Tithing and the Law
The commandment to tithe was part of the Law that Jehovah God gave to the 12 tribes of ancient Israel more than 3,500 years ago. That Law decreed that a tenth of the produce of the land and fruit trees and a tenth of the increase of the herds be given to the tribe of Levi in support of their services at the tabernacle.—Leviticus 27:30, 32; Numbers 18:21, 24.
Jehovah assured the Israelites that the Law ‘would not be too difficult for them.’ (Deuteronomy 30:11) As long as they faithfully observed Jehovah’s commandments, including tithing, they had his promise of abundant harvests. And as a protection, an additional yearly tithe, normally consumed when the nation met for its religious festivities, was regularly set aside. Thus ‘the alien resident, the fatherless boy, and the widow’ could be satisfied.—Deuteronomy 14:28, 29; 28:1, 2, 11-14.
The Law did not specify a penalty for failing to tithe, but each Israelite was under a strong moral obligation to support true worship in this way. In fact, Jehovah accused Israelites who neglected tithing in Malachi’s day of ‘robbing him in tithes and offerings.’ (Malachi 3:8, New International Version) Could the same charge be leveled at Christians who do not tithe?
Well, consider. National laws are not normally valid outside a country’s borders. For example, the law that obliges motorists in Britain to drive on the left does not apply to drivers in France. Similarly, the law requiring tithing was part of an exclusive covenant between God and the nation of Israel. (Exodus 19:3-8; Psalm 147:19, 20) Only the Israelites were bound by that law.
In addition, although it is true that God never changes, his requirements sometimes do. (Malachi 3:6) The Bible states categorically that the sacrificial death of Jesus, in 33 C.E., “blotted out,” or “abolished,” the Law and with it the “commandment to collect tithes.”—Colossians 2:13, 14; Ephesians 2:13-15; Hebrews 7:5, 18.

Christian Giving
However, contributions to support true worship were still needed. Jesus had commissioned his disciples ‘to be witnesses to the most distant part of the earth.’ (Acts 1: As the number of believers grew, so did the need for Christian teachers and overseers to visit and strengthen the congregations. Widows, orphans, and other needy ones had to be cared for at times. How did the first-century Christians cover the costs involved?
About 55 C.E., an appeal went out to Gentile Christians in Europe and Asia Minor in behalf of the impoverished congregation in Judea. In his letters to the congregation in Corinth, the apostle Paul describes how this ‘collection for the holy ones’ was organized. (1 Corinthians 16:1) You may be surprised at what Paul’s words reveal about Christian giving.
The apostle Paul did not cajole fellow believers to give. In fact, Macedonian Christians who were “under affliction” and in “deep poverty” had to ‘keep begging him with much entreaty for the privilege of kindly giving and for a share in the ministry destined for the holy ones.’—2 Corinthians 8:1-4.
True, Paul encouraged the more affluent Corinthians to imitate their generous brothers in Macedonia. Even so, observes one reference work, he ‘declined to issue directives, preferring rather to request, suggest, encourage, or appeal. Spontaneity and warmth would be absent from the Corinthians’ giving if coercion were present.’ Paul knew that “God loves a cheerful giver,” not one who gives “grudgingly or under compulsion.”—2 Corinthians 9:7.
Abundant faith and knowledge together with genuine love for fellow Christians would have impelled the Corinthians to give spontaneously.—2 Corinthians 8:7, 8.
‘As He Has Resolved in His Own Heart’
Rather than specifying an amount or a percentage, Paul merely suggested that “on the first day of every week, each one . . . should set aside a sum of money in keeping with his income.” (Italics ours; 1 Corinthians 16:2, NIV) By planning and reserving an amount on a regular basis, the Corinthians would not feel pressured into giving begrudgingly or on emotional impulse when Paul arrived. For each Christian, the decision of how much to give was to be a private matter, one that ‘he had resolved in his own heart.’—2 Corinthians 9:5, 7.
In order to reap generously, the Corinthians had to sow generously. No suggestion of giving until it hurts was ever made. ‘I do not mean for it to be hard on you,’ Paul assured them. Contributions were ‘especially acceptable according to what a person had, not according to what a person did not have.’ (2 Corinthians 8:12, 13; 9:6) In a later letter, the apostle warned: “If anyone does not provide for those . . . who are members of his household, he has disowned the faith and is worse than a person without faith.” (1 Timothy 5: Paul did not encourage giving that violated this principle.
It is significant that Paul supervised a ‘collection for the holy ones’ who were in need. We do not read in the Scriptures about Paul or the other apostles organizing collections or receiving tithes to finance their own ministries. (Acts 3:6) Always grateful to receive the gifts that the congregations sent him, Paul conscientiously avoided imposing “an expensive burden” on his brothers.—1 Thessalonians 2:9; Philippians 4:15-18.

Christians are not under the Law covenant given to Israel. Thus, they are not obliged to give a set amount to God. However, in the true Christian congregation, giving is a source of much joy. Jesus Christ himself stated: “There is more happiness in giving than there is in receiving. - Acts 13:35.