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.

The concept of tithing surfaces within the broader account of Judah's spiritual decline and eventual formalization of religious practice during the intertestamental period. Nehemiah's reforms, recorded around 430 BC just before this four-hundred-year span began, reveal that the people of Judah had neglected the support of God's ministers, including the proper bringing of tithes, alongside other failures such as Sabbath-breaking and intermarriage with pagan nations. When Nehemiah confronted this neglect, he restored order by commanding that the storehouse receive the tithe of grain, new wine, and oil, correcting the abandonment of the Levites who had been forced back to their fields because their portions had not been given them. This restoration of tithing became part of a larger pattern in which Judaism, having abandoned its former overt idolatry after the Babylonian exile, replaced genuine spiritual devotion with an intense striving after legal holiness. Tithing was zealously observed by later generations of believers, but this outward faithfulness developed alongside a spirit of exclusiveness and legalism that increasingly replaced the heart of true religion with cumbersome human additions. The simple laws and principles of God became overshadowed by human invention, and by the time of Christ, the core of Jewish religion had died while its outward forms, including tithing, flourished as a "bark of the tree" without corresponding inner substance. This pattern reaches its clearest expression in Christ's own words condemning the Pharisees, who paid tithe of mint, anise, and cumin with meticulous precision while neglecting the weightier matters of the law—justice, mercy, and faith. Jesus acknowledged that such tithing practices ought to have been done, without neglecting the more important matters of righteousness. This illustrates the broader contrast developed throughout the material between the Pharisaic focus on controlling external actions and Christ's concern with transforming the heart. Tithing, like other external observances, exemplifies the Pharisees' tendency toward multiplying laws and regulations while missing the spiritual principle behind the practice. The New Testament's treatment of tithing thus serves as one illustration of the larger theme that Judaism had become a religion of the Torah's letter rather than its spirit, setting the stage for the new covenant, in which God would write His law upon the heart rather than merely regulate outward behavior.