In the New Testament, the principle of tithing continues to support the ministers of God's Work, as seen in I Corinthians 9:8-14 and Matthew 10:10, where Paul cites Old Testament law as authority for receiving tithes to preach the gospel, and Jesus affirms the worthiness of laborers for their hire. During His ministry, Jesus Himself approves of the tithing system in Matthew 23:23, not condemning even meticulous observance but emphasizing that justice, mercy, and faith should not be neglected, stating that tithing ought to be done alongside these virtues. Furthermore, Hebrews 7:1-12 clarifies that while the Levitical priesthood has no authority under the New Covenant, the tithing law, which predates it, remains in force. With the priesthood now conferred on Christ, our High Priest according to the order of Melchizedek, tithes are to be given to Him for use by the church, reflecting a change only in the administration of tithing.

Tithing in the New Testament continues to reflect the principle of giving as an act of faith and obedience to God. Jesus Christ did not specifically address the tithing law as a disputed issue during His time, since it was not a theological concern like circumcision or dietary laws. In Matthew 23:23 and Luke 11:42, He upholds the principle while denouncing the self-righteous Pharisees, affirming that He did not come to invalidate God's laws but to magnify them, as seen in Matthew 5:17-20 and Luke 16:17. No passage in the New Testament rescinds the tithing law. The authority for the church to apply the tithing law today is evident in Hebrews 7:1-12, where the apostle Paul illustrates that the Melchizedek priesthood, under Jesus Christ as High Priest, has supplanted the Levitical priesthood. All responsibilities, including receiving tithes, have transferred to Him, who is the Head of the church. Jesus grants authority to His ministers to conduct His work on earth, as supported by Mark 13:34, I Corinthians 9:18, II Corinthians 10:8, and II Thessalonians 3:7-9. Paul, in his letters, demonstrates his authority to receive tithes, though he sometimes chose not to. Regarding the use of the first tithe today, it remains holy to God and must support the commission given to His ministry, akin to the Levitical priesthood's role, as noted in Leviticus 27:30 and I Corinthians 9:11-14. Jesus confirms tithing's continuation under a better covenant through Him, now working through His church, the spiritual Israel of God, as described in Hebrews 8:6-10 and Galatians 3:26-28. Through tithing, God provides abundance for every good work, and Jesus emphasizes the church's approach in Matthew 10:8-10: freely you have received, freely give. Paul often asserted his right to financial support from the church, preaching free of charge, which was possible due to the church's tithes covering his expenses, as seen in II Corinthians 9:8 and 11:7-8. Tithing remains a test of conversion and attitude, demonstrating worship and faith in God, pleasing Him through this spiritual act.