Jesus refers to tithing only once, during an episode of condemning the religious elite (Pharisees) as recorded in Matthew 23 and Luke 11. In a series of condemnations revolving around their hypocrisy, he says:

"But woe to you Pharisees! For you tithe mint and rue and every herb, and neglect justice and the love of God. These you ought to have done, without neglecting the others." Luke 11:42 (ESV)

Here we see two truths regarding Jesus' view of the tithe and generosity.

First and most clearly, giving within the Kingdom of God boils down to matters of justice and love for God. It speaks to a person's heart for God and man. Though the Pharisees were tithing all they had, down to the basil growing in their kitchen windows, their hearts were far from God. Tithing as a legalistic activity, divorced from love, leads to self-righteous sin.

However, Jesus has the perfect opportunity in this account to further revolutionize the concept of tithing and dismiss it simply as an "old law." Instead, he instructs that these Pharisees should be consumed with love and mercy while continuing to tithe their herbs. He doesn't command tithing here, but neither does he condemn it. He leaves it open as a concept to shape giving within the Kingdom.

Again, in Matthew 5:17 Jesus says, "Do not think that I have come to abolish the Law or the Prophets; I have not come to abolish them but to fulfill them." Jesus came to fulfill all of the Law including the Law of Tithing. For some this fulfillment may not be a literal ten percent offering – it may be more or less, or it may contextualize in some more abstract way. However, in a climate of excess, wealth and indulgence, there may be value for many in literal tithing (giving away ten percent of their income) as a starting point to explore issues of "justice and love for God."

Perhaps the greatest single teaching on generosity for the church is found in Paul's second letter to the Corinthians, chapters 8 and 9. In this passage, Paul seems to outline three earmarks for Kingdom giving:
Giving should be regular and thoughtful.
Giving should be sacrificial.
Giving should be cheerful and not compulsory.
Here we see the problem of being legalistic about a percentile of giving. A very poor person could give regularly, thoughtfully, cheerfully and sacrificially at less than ten percent, while ten percent for a very rich person may not be felt as a sacrifice of lifestyle.

Regardless, insomuch as the above three values can be sustained, it is our position that many American Christians would benefit greatly by giving their first ten percent of income to their local church. There are other ways to give to God apart from the local church. There are also local churches that may waste or misuse the gifts given. However, none of this changes the fact that it is the local church that carries hope to the world through the message of Jesus and his Kingdom. Giving to a local church not only shapes us as givers, but also draws our heart into the work of the church. As Jesus said, "where your treasure is, there your heart will be also." Giving our "treasure" to the church actually draws our hearts toward ministry in our church.

We also believe that there is value in asking why a follower of Jesus would trust a local church for spiritual instruction, pastoral care and theological training, but would not trust the same community with their money. (Dealing with this question may lead a disciple to fully submit to their ecclesial community or, conversely, spur a person onto finding a church to which he or she can be fully devoted. Either way, it demands holism in our spirituality.)

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