This study aims to re-examine the relevance of tithing for the contemporary church based on findings from recent theological publications. The research method employed is a Systematic Literature Review (SLR) using a qualitative descriptive approach. Literature searches were conducted through Google Scholar, EBSCO, JSTOR, Scopus, Garuda, Consensus, and ResearchGate, focusing on articles published between 2020 and 2024. Out of the 37 articles identified, only four met the inclusion criteria, which consisted of topic relevance, publication quality, time frame, and availability of full-text manuscripts. The synthesized findings indicate that the majority of the studies analyzed support the view that tithing remains relevant for the contemporary church. This relevance is grounded in the continuity of God's Word, its biblical foundations in both the Old and New Testaments, and its function in sustaining ministry and supporting the operational needs of the church. Tithing is not understood merely as an obligation tied to a specific numerical requirement; rather, it is viewed as an expression of wholehearted devotion and life surrender offered with sincerity. Penelitian ini bertujuan untuk meninjau kembali relevansi persepuluhan bagi gereja kontemporer berdasarkan temuan publikasi teologis terkini. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan deskriptif kualitatif. Penelusuran literatur dilakukan melalui Google Scholar, EBSCO, JSTOR, Scopus, Garuda, Consensus, dan ResearchGate, dengan fokus pada artikel yang dipublikasikan antara tahun 2020–2024. Dari tiga puluh tujuh artikel yang ditemukan, hanya empat artikel memenuhi kriteria inklusi berupa kesesuaian topik, kualitas publikasi, rentang tahun, serta ketersediaan naskah lengkap. Hasil sintesis menunjukkan mayoritas penelitian yang dianalisis mendukung bahwa persepuluhan tetap dipandang relevan bagi gereja masa kini, didukung oleh kontinuitas firman Allah, landasan biblis dalam Perjanjian Lama dan Perjanjian Baru, serta fungsinya dalam menopang pelayanan dan kebutuhan operasional gereja. Persepuluhan tidak dipahami sekadar sebagai kewajiban angka tertentu, melainkan sebagai ekspresi penyerahan hidup yang dilakukan dengan ketulusan.
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