1. The Origin of the Tithe: A System for the Tribe of Levi
The institution of tithing originated from the unique structure of the Old Testament Israelite community. Among the twelve tribes of Israel, only the tribe of Levi did not receive a land inheritance; instead, they devoted themselves to service in the temple and the priesthood. The other eleven tribes gave a tenth of their income as a tithe to support the Levites, thereby maintaining the temple and ensuring the Levites’ livelihood. “I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the tent of meeting.” (Numbers 18:21) The tithe was not simply an offering, but an economic mechanism to maintain God’s temple order.

2. The New Testament Era: The Abolition of Tithing and Voluntary Devotion
With the advent of the New Testament era after Jesus Christ, the system of tithing was fundamentally abolished. Through Jesus’ sacrifice and resurrection, the temple priesthood was no longer necessary, and every believer became both God’s temple and priest (1 Corinthians 3:16, 1 Peter 2:9). The early church practiced voluntary giving and sharing based on love and need, rather than compulsory tithing (Acts 2:44–45, 4:32–35). The apostle Paul also exhorted, “Each one should give what he has decided in his heart” (2 Corinthians 9:7). Thus, the essence of the New Testament era is voluntary love and sharing, not forced tithing.

3. The Middle Ages: The Revival and Corruption of Tithing
After disappearing for a time following the early church, tithing was revived in the medieval Western church as a “church tax.” In particular, the Carolingian dynasty in the 8th century codified tithing and forced its collection from believers. As a result, tithing lost its spiritual significance and became a means of economic power for the church. After much resistance, tithing was legally abolished in most European countries, including France, England, and Germany, in modern times.

4. The Practice and Distortion of Tithing in Modern Korean Churches
Today, most churches worldwide do not regard tithing as a mandatory rule. However, in Korea—especially among some large churches, Pentecostal denominations, and feast-keeping churches—tithing is still strictly enforced and used as a measure of faith. In extreme sects like the World Mission Society Church of God (WMSCOG), members are threatened with God’s curse or the loss of salvation if they do not tithe, placing a heavy financial burden on believers. This teaching is a distortion of the Old Testament system, turning faith into a tool of control and representing a classic pattern of cult-like behavior.

5. The Tithe Is No Longer Valid
The gospel of the New Testament no longer requires the practice of tithing. On the contrary, Jesus and the apostles taught that the essence of faith is love for one’s neighbor, voluntary charity, and devotion. True faith is demonstrated by helping those in need and building up the community through love and sharing (James 1:27, Matthew 25:35–40). Compulsory tithing is wholly incompatible with New Testament faith and is nothing more than a distortion that disguises the church’s material greed as faith. Christians today should demonstrate true faith through voluntary devotion and acts of love.