The Bible teaches that giving is a grateful response to God’s grace, moving beyond the mandatory tithes of the Old Covenant into the principle of cheerful, purposeful stewardship under the New Covenant. While Reformed traditions hold diverse views on the ongoing application of the tithe, all agree that believers are called to support the church's ministry and the poor with a heart transformed by the gospel.
Under the Mosaic Dispensation, the tithe was a sacred ordinance established by God to provide for the Levites, who had no inheritance of land among the tribes of Israel, and to support the poor and the sojourner. As established in Leviticus 27:30 and Deuteronomy 14:22, the tithe was presented as a holy offering to the Lord, serving to remind the people that all they possessed belonged to Him. The provision for the Levites was explicitly linked to their service at the tabernacle, as noted in Numbers 18:21, ensuring the work of the temple was sustained by the faithfulness of the tribes.
In the New Covenant, the gospel moves the believer from a spirit of compulsion to a spirit of joyful generosity. As seen in 1 Corinthians 16:1-2, the early church was instructed to set aside their gifts on the first day of the week as God had prospered them. This principle is not a burden but an expression of worship. Because we have been loved and accepted in Christ, our giving is a fruit of our union with Him. As taught in the Reformed tradition, such as the Second Helvetic Confession Ch.28, the wealth of the church is to be used for the maintenance of ministry, schools, and the relief of the poor, all managed by godly men for the glory of God and the advancement of the gospel.
Ultimately, our generosity reflects the grace we have received. Since we are more sinful than we dared believe but more loved than we dared hope, we give freely because He gave Himself for us. The Lord ordained that those who preach the gospel should live of the gospel, as stated in 1 Corinthians 9:14. Furthermore, Jesus identifies our care for the least among us as a direct act of love toward Himself, as recorded in Matthew 25:40. This transforms our stewardship from a cold duty into a vibrant, loving response to the One who first gave everything for our salvation.